"I rolled over 150,000 of the 200,000, and the remaining 50,000 is taxable."
That's incorrect. A rollover consists first of the taxable portion of the distribution. (26 U.S. Code § 402(c)(2)) That means that the rollover consisted of the $50,000 taxable portion plus $50,000 of the nontaxable portion, making the entire distribution nontaxable.
