#1: Only the contributions/distributions made directly. These contributions were not deducted from taxable income when you made them, but the deferrals to the 401(k) were excluded from taxable income, even in MA. When rolled over, the 401(k) continued to be tax-deferred, so the amount of the rollover did not increase the after-tax basis of funds contributed to the IRA.
#2. That may take some research. If you contributed with the same plan administrator, they may be able to assist you to track all of your after-tax basis contributed throughout the years. Your basis is only the original amount you contributed because you did already pay tax on that. Growth is tax-deferred income, however, that is taxable upon distribution.
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