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), except the one-rollover-per year rule of Code § 408(d)
Appears in 1 contract
Sources: Custodial Account Agreement for Traditional and Roth Iras
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).
(i) All or part of a military death gratuity or service members’ group life insurance(“SGLI”) payment may be contributed if the contribution is made within 1 year of receiving the gratuity or payment. If Such contributions are disregarded for purposes of the distribution is from an IRA, the rollover must meet the requirements of one-rollover-per-year rule under Code § 408(d) (3) (B), except the one-rollover-per year rule .
(ii) All or part of Code § 408(d)an airline payment [as defined in Code
Appears in 1 contract
Sources: Individual Retirement Account Disclosure Statement and Custodial Agreement