好象是 Rollover 到一个 Custodian 有 After-tax 和 Before-tax 混合的 Accounts 要按比例作 Distribution。如果在其他的不同性质的 Custodians，like 401K，Self-Directed IRA,没有混合的并不要求。看来不一定只能转 401K，转 Self-Directed IRA 可能也可以。要再进一布研究学习，也问问CPA。你们怎么看下段 IRC,注意最后一句:
If nondeductible contributions have been made or after-tax amounts have been rolled over to your IRA, distributions consist partly of nondeductible contributions (basis) and partly of deductible contributions, earnings, and gains (if there are any). Until all of your basis has been distributed, each distribution is partly nontaxable and partly taxable.
