Hello all. I have a couple of traditional IRAs that have been rolled over from 401ks. I really want to increase my Roth balances and have been reading some about Roth conversions. The only thing that is confusing to me is the pro-rata rule, but all of my contributions have been pre-tax from 401ks. So this makes it straightforward, correct? The entire conversion amount is taxed as normal income, no need for complicated pro-rata math since nothing is post-tax. Is my understanding correct?