Qualified Rollover Contribution. A qualified rollover contribution is a rollover contribution of a distribution from an eligible retirement plan described in Code Section 402(c)(8)(B). If the distribution is from an IRA, the rollover must meet the requirements of Code Section 408(d)(3), except the one-rollover- per-year rule of Code Section 408(d)(3)(B) does not apply if the rollover contribution is from an IRA other than a Xxxx XXX. If the distribution is from an eligible retirement plan other than an IRA, the rollover must meet the requirements of Code Section 402(c), 402(e)(6), 403(a)(4), 403(b)(8), 403(b)(10), 408(d)(3), or 457(e)(16), as applicable. A qualified rollover contribution also includes Section 4.01(G)(1) and (2) of this Agreement.
Qualified Rollover Contribution. This term includes: (a) Rollovers between Xxxx XXX accounts; (b) Traditional IRA converted to a Xxxx XXX; (c) Direct Rollover from an Employer’s plan of funds other than a Designated Xxxx Contribution Account; and (d) a rollover from a Designated Xxxx Contribution Account to a Xxxx XXX. Qualified Rollover Contributions must meet the general IRA rollover rules, except that the 12-month rollover restriction does not apply to rollovers (conversions) between a traditional IRA and a Xxxx XXX. However, the 12- month rule does apply to rollovers between Xxxx IRAs. Beginning in 2008, rollovers from employer-sponsored plans, such as qualified plans and 403(b)s, to a Xxxx XXX are permitted. You could also roll over from the employer's plan to a traditional IRA, and then roll over (convert) to a Xxxx XXX. Rollovers from Employer-Sponsored Plans to a Traditional IRA The rules discussed in this section apply only to amounts under an employer’s plan, other than Designated Xxxx Contribution Accounts. An eligible rollover distribution from a Designated Xxxx Contribution Account can be rolled over only to a Xxxx XXX or another accepting employer’s plan. Rollovers to traditional IRAs are permitted if you have received an eligible rollover distribution from one of the following: • A qualified plan under Section 401(a), • A qualified annuity under Section 403(a), • A Tax-Sheltered Annuity (TSA) or Custodial Account under Section 403(b), • A governmental section 457(b) plan, or • The Federal Employees' Thrift Savings Plan.
Qualified Rollover Contribution. A “qualified rollover contribution” is a rollover contribution of a distribution from an eligible retirement plan described in Code § 402(c)(8)(B). If the distribution is from an IRA, the rollover must meet the requirements of Code § 408(d)(3). If the distribution is from an eligible retirement plan other than an IRA, the rollover must meet the requirements of Code §402(c), 402(e)(6), 403(a)(4), 403(b)(8), 403(b)10), 408(d)(3) or 457(e)(16), as applicable. A qualified rollover contribution also includes (i) and (ii) below.
Qualified Rollover Contribution. A “qualified rollover contribution” is a rollover contribution of a distribution from an eligible retirement plan described in section 402(c)(8)(B). If the distribution is from an XXX, the rollover must meet the requirements of Code section 408(d)(3). If the distribution is from an eligible retirement plan other than an XXX, the rollover must meet the requirements of Code section 402(c), 402(e)(6), 403(a)(4), 403(b) (8), 403(b)(10), 408(d)(3) or 457(e)(16), as applicable. A qualified rollover contribution also includes (a) and (b) below.
