85 and still running is correct.
I personally would keep the 2 seperate, as what you fear about tax time would come true. It would be a complete nightmare. If you already have a 401k as well as a roll-over, and a Roth, the only solution I can think of is to create a seperate Roth in your wife's name, and max the contribution. You could also create a small buisness (web based?) and open a SEP IRA, an IRA for your wife (the CFO), and hire your children, and contribute 100% of their earnings to a retirement account in their names. The only problem is that now you're "giving" that money to the kids, and I don't know exactly how you would be able to get it back at retirement.
If that doesn't work out, then as far as I know (which really isn't much), you're stuck opening a regular investment account, and then you're fair game for the IRS.
Hope that helps. I'm not a financial planner, but I've faced the same question, and this was the basic advice I was given. It makes sense to me.
I would most definatly keep the 401k/Rollover seperate from your aftertax contributions.
Erik
