Thank you for your reply. What I meant by 'non-traditional' IRA is the money placed into a traditional IRA was not allowed a tax benefit due to income levels. That money (without earnings) was then moved to a Roth IRA where it was not taxable since the deposit into the traditional IRA account did not provide a tax benefit. That being the case should this transfer from traditional IRA to Roth IRA count against the AGI since it did not provide a tax benefit when placed into the traditional IRA, again no earnings were made on the investment so only the initial traditional IRA deposit was moved from one account to another the latter being the Roth.
