Qualified rollover definition

Qualified rollover means a distribution of amounts from a plan which, within 60 days of such distribution, is transferred: (1) to another qualified tuition program for the benefit of the same beneficiary, provided that it has been at least 12 months from the date of a previous transfer to a qualified tuition program for that beneficiary; (2) to another qualified tuition program (or an account in another plan) for the benefit of a member of the family of the beneficiary; or (3) to a Section 529A ABLE account for the beneficiary or member of the family of the beneficiary, subject to ABLE account contribution limits.

Qualified rollover means a distribution of amounts from a plan which, within 60 days of such distribution, is transferred: (1) to another qualified tuition program for the benefit of the same beneficiary, provided that it has been at least 12 months from the date of a previous transfer to a qualified tuition

Qualified rollover means any amount paid from a family development account of a tax- payer into another such account established for the benefit of—

Examples of Qualified rollover in a sentence

• Qualified rollover options may allow a participant to defer taxation until a later date.

• Qualified rollover distribution definition.Permits rollover contributions to ABLE accounts.

• Qualified rollover options may allow a terminated faculty member to defer taxation until a later date.

• Qualified rollover options may allow a terminated teacher to defer taxation until a later date.

• See Qualified rollover contributions as defined in section 408A(e), later.

• IRA, unless the plan participant elects to receive the Qualified rollover contributions as defined in sectiondistribution directly.

• This could be due to the fact that our parental depression measure yielded a highly heterogeneous group, regarding both severity of the depressive symptoms and their timing.

• Or do we want them mainly to be in inclusive government-funded public schools, mixing with children from a wider range of backgrounds and experiences?That strikes me as reflecting a very firm view, in my view.

More Definitions of Qualified rollover

Qualified rollover or "Conversion Rollover" Contribution Modified AGI Limit. A "qualified" rollover contribution is a rollover contribution of a distribution from an IRA that meets the requirements of Section 408(d)(3) of the Code, except the one-rollover-per-year rule of Section 408(d)(3) of the Code, does not apply if the rollover contribution is from a traditional IRA. For taxable years beginning after 2005, a qualified rollover contribution includes a rollover from a designated Xxxx account described in Section 402A of the Code, and for taxable years beginning after 2007, a qualified rollover contribution also includes a rollover from an eligible retirement plan described in Section 402e(c)(8)(B) of the Code.

Qualified rollover means, with respect to any

Qualified rollover means a distribution of amounts from a plan which, within 60 days of such distribution, is transferred: (1) to another qualified tuition program for the benefit of the same beneficiary,

Qualified rollover. A distribution of amounts from a qualified tuition program, as defined by Section 529 of the Code which, within 60 days of such distribution, is transferred: (1) to another qualified tuition program for the benefit of the same Beneficiary, provided that it has been at least 12 months from the date of a previous transfer to a qualified tuition program for that Beneficiary; (2) to another qualified tuition program (or an Account in the IAdvisor 529 Plan or College Savings Iowa 529 Plan) for the benefit of a Member of the Family of the Beneficiary; or (3) to a Section 529A ABLE Account for the Beneficiary or Member of the Family of the Beneficiary, subject to ABLE Account contribution limits. See “Tax Treatment – Recapture” for a discussion regarding the Iowa tax treatment of Qualified Rollovers. SEC: U.S. Securities and Exchange Commission.