Well that makes sense. I converted in 2010 with the GSE guys when they brought it up. I sure hope I entered everything in Turbo Tax correctly. I am under the impression I only paid taxes on the gains. I could be wrong. What you said makes sense because my tradional IRA had a few years of max contrib. and those were on taxed dollars and I took a deduction on it for those years I think to shield income. I have to double check my returns. No audit yet. LOL.