Wouldn't the extra $137 be taxable in 2014, which would require that the 2014 tax return be amended to include that income? The logic would be that the $137 has not been taxed because it was generated in the Roth, so in order for it to be an "after tax" or non-deductible contribution to a traditional IRA you have to pay tax on it. Otherwise it is like tax-free income. Or is there something I'm not aware of?
