Situation... I have no wages since 2002. I have a ROTH opened in 2000. I took qualified distributions from it in 2005.
I have another ROTH at Fidelity opened November 2004 with a conversion of 100% of a 401K from a different employer. I executed a conversion from my employer 401K of 1/3 the total value. Summary... I have two ROTHS in two places. All ROTH funding is via conversion. Never were there any wages contributions. My question: Yes, I am reading the instructions, but I am unclear on a "definition." In the spirit of From 8606, does the definition of "SEP, or Simple IRA" include an employer 401K? Specifically, does the conversion of part of my 401K to a ROTH in a different company satisfy the definition discussed in line 6? Carl