Common use of Rollover Contributions Clause in Contracts

Rollover Contributions. A rollover is a tax-free distribution of cash or other assets from one retirement program to another. There are two kinds of rollover contributions to an IRA. ▇▇ one, you contribute amounts distributed to you from one IRA ▇▇ another IRA. ▇▇th the other, you contribute amounts distributed to you from your employer's qualified plan or 403(b) plan to an IRA. ▇ rollover is an allowable IRA ▇▇▇tribution which is not subject to the limits on regular contributions discussed in Part D above. However, you may not deduct a rollover contribution to your IRA ▇▇ your tax return. If you receive a distribution from the qualified plan of your employer or former employer, the distribution must be an "eligible rollover distribution" in order for you to be able to roll all or part of the distribution over to your IRA. ▇▇e portion you contribute to your IRA ▇▇▇l not be taxable to you until you withdraw it from the IRA. ▇▇ur employer or former employer will give you the opportunity to roll over the distribution directly from the plan to the IRA. ▇▇ you elect, instead, to receive the distribution, you must deposit it into the IRA ▇▇▇hin 60 days after you receive it. An "eligible rollover distribution" is any distribution from a qualified plan that would be taxable other than (1) a distribution that is one of a series of periodic payments for an employee's life or over a period of 10 years or more, (2) a required distribution after you attain age 70 1/2 and (3) certain corrective distributions. If the entire amount in your IRA ▇▇▇ been contributed in a tax-free rollover from your employer's or former employer's qualified plan or 403(b) plan, you may later roll over the IRA ▇▇ a new employer's plan if such plan permits rollovers. Your IRA ▇▇▇ld then serve as a conduit for those assets. However, you may later roll those IRA ▇▇▇ds into a new employer's plan only if you make no further contributions to that IRA, ▇▇ commingle the IRA ▇▇▇lover funds with existing IRA ▇▇▇ets.

Rollover Contributions. A Generally, a rollover is a tax-free distribution movement of cash or other assets from one retirement program plan to another. There If you are two kinds of rollover contributions required to an IRA. ▇▇ one, take minimum distributions because you contribute amounts distributed to you from one IRA ▇▇ another IRA. ▇▇th the other, you contribute amounts distributed to you from your employer's qualified plan are age 70½ or 403(b) plan to an IRA. ▇ rollover is an allowable IRA ▇▇▇tribution which is not subject to the limits on regular contributions discussed in Part D above. Howeverolder, you may not deduct a roll over any required minimum distributions. Both the distribution and the rollover contribution are reportable when you file your income taxes. You must irrevocably elect to your IRA ▇▇ your tax return. If you receive a distribution from the qualified plan of your employer or former employer, the distribution must be an "eligible rollover distribution" in order for you to be able to roll all or part of the distribution over to your IRAtreat such contributions as rollovers. ▇▇e ▇-to-▇▇▇ Rollover: You may withdraw, tax free, all or a portion of your Traditional ▇▇▇ if you contribute the amount withdrawn within 60 days from the date you receive the distribution into the same or another Traditional ▇▇▇ as a rollover. To complete a rollover of a SIMPLE ▇▇▇ distribution to your IRA Traditional ▇▇▇l not be taxable to you until you withdraw it , at least two years must have elapsed from the IRA. date on which you first participated in any SIMPLE ▇▇ur employer or former employer will give ▇ plan maintained by the employer, and you the opportunity to roll over must contribute the distribution directly within 60 days from the plan to the IRA. ▇▇ you elect, instead, to receive the distribution, you must deposit it into the IRA ▇▇▇hin 60 days after date you receive it. An "eligible Only one ▇▇▇ distribution within any 12-month period may be rolled over in an ▇▇▇-to-▇▇▇ rollover distribution" is transaction. The 12-month waiting period begins on the date you receive an ▇▇▇ distribution that you subsequently roll over, not on the date you complete the rollover transaction. If you roll over the entire amount of an ▇▇▇ distribution (including any amount withheld for federal, state, or other income taxes that you did not receive), you do not have to report the distribution from a qualified plan that would as taxable income. Any amount not properly rolled over within the 60-day period will generally be taxable other than in the year distributed (1except for any amount that represents basis) a and may be, if you are under age 59½, subject to the premature distribution penalty tax. Employer Retirement Plan-to-Traditional ▇▇▇ Rollover (by Traditional ▇▇▇ Owner): Eligible rollover distributions from qualifying employer retirement plans may be rolled over, directly or indirectly, to your Traditional ▇▇▇. Qualifying employer retirement plans include qualified plans (e.g., 401(k) plans or profit sharing plans), governmental 457(b) plans, 403(b) arrangements and 403(a) arrangements. Amounts that is one may not be rolled over to your Traditional ▇▇▇ include any required minimum distributions, hardship distributions, any part of a series of substantially equal periodic payments for an employee's life payments, or over a period distributions consisting of 10 years or more, (2) a required distribution after you attain age 70 1/2 and (3) certain corrective distributions. If the entire amount in your IRA ▇▇▇▇ been contributed in 401(k) or ▇▇▇▇ 403(b) assets. To complete a tax-free direct rollover from an employer plan to your Traditional ▇▇▇, you must generally instruct the plan administrator to send the distribution to your Traditional ▇▇▇ Custodian. To complete an indirect rollover to your Traditional ▇▇▇, you must generally request that the plan administrator make a distribution directly to you. You typically have 60 days from the date you receive an eligible rollover distribution to complete an indirect rollover. Any amount not properly rolled over within the 60-day period will generally be taxable in the year distributed (except for any amount that represents after-tax contributions) and may be, if you are under age 59½, subject to the premature distribution penalty tax. If you choose the indirect rollover method, the plan administrator is typically required to withhold 20% of the eligible rollover distribution amount for purposes of federal income tax withholding. You may, however, make up the withheld amount out of pocket and roll over the full amount. If you do not make up the withheld amount out of pocket, the 20% withheld (and not rolled over) will be treated as a distribution, subject to applicable taxes and penalties. Conduit ▇▇▇: You may use your ▇▇▇ as a conduit to temporarily hold amounts you receive in an eligible rollover distribution from an employer's ’s retirement plan. Should you combine or former employer's qualified plan or 403(badd other amounts (e.g., regular contributions) planto your conduit ▇▇▇, you may later lose the ability to subsequently roll over the IRA these funds into another employer plan to take advantage of special tax rules available for certain qualified plan distribution amounts. Consult your tax advisor for additional information. Employer Retirement Plan-to-Traditional ▇▇▇ a new employer's plan if such plan permits rollovers. Your IRA Rollover (by Inherited Traditional ▇▇▇ Owner): Please refer to the section of this document entitled “Inherited ▇▇▇ld then serve as a conduit for those assets”. HoweverTraditional ▇▇▇-to-Employer Retirement Plan Rollover: If your employer’s retirement plan accepts rollovers from IRAs, you may later complete a direct or indirect rollover of your pre-tax assets in your Traditional ▇▇▇ into your employer retirement plan. If you are required to take minimum distributions because you are age 70½ or older, you may not roll those IRA over any required minimum distributions. Rollover of Exxon ▇▇▇ds into a new employer's plan only if you make no further contributions to that IRA, ▇▇▇ commingle the IRA Settlement Income: Certain income received as an Exxon ▇▇▇lover funds with existing IRA ▇▇▇ qualified settlement may be rolled over to a Traditional ▇ets▇▇ or another eligible retirement plan. The amount contributed cannot exceed the lesser of $100,000 (reduced by the amount of any qualified settlement income contributed to an eligible retirement plan in prior tax years) or the amount of qualified settlement income received during the tax year. Contributions for the year can be made until the due date for filing your return, not including extensions.

Rollover Contributions. A Generally, a rollover is a tax-free distribution movement of cash or other assets from one retirement program plan to another. There If you are two kinds of rollover contributions required to an IRA. ▇▇ one, take minimum distributions because you contribute amounts distributed to you from one IRA ▇▇ another IRA. ▇▇th the other, you contribute amounts distributed to you from your employer's qualified plan are age 70½ or 403(b) plan to an IRA. ▇ rollover is an allowable IRA ▇▇▇tribution which is not subject to the limits on regular contributions discussed in Part D above. Howeverolder, you may not deduct roll over any required minimum distributions. Both the distribution and the rollover contribution are reportable when you file your income taxes. You must irrevocably elect to treat such contributions as rollovers. IRA-to-IRA Rollover: You may withdraw, tax free, all or a portion of your Traditional IRA if you contribute the amount withdrawn within 60 days from the date you receive the distribution into the same or another Traditional IRA as a rollover. To complete a rollover contribution of a SIMPLE IRA distribution to your IRA ▇▇ your tax return. If you receive a distribution Traditional IRA, at least two years must have elapsed from the qualified date on which you first participated in any SIMPLE IRA plan of your employer or former maintained by the employer, and you must contribute the distribution must be an "eligible rollover distribution" in order for you to be able to roll all or part of the distribution over to your IRA. ▇▇e portion you contribute to your IRA ▇▇▇l not be taxable to you until you withdraw it within 60 days from the IRA. ▇▇ur employer or former employer will give you the opportunity to roll over the distribution directly from the plan to the IRA. ▇▇ you elect, instead, to receive the distribution, you must deposit it into the IRA ▇▇▇hin 60 days after date you receive it. An "eligible Only one IRA distribution within any 12-month period may be rolled over in an IRA-to-IRA rollover distribution" is transaction. The 12-month waiting period begins on the date you receive an IRA distribution that you subsequently roll over, not on the date you complete the rollover transaction. If you roll over the entire amount of an IRA distribution (including any amount withheld for federal, state, or other income taxes that you did not receive), you do not have to report the distribution from a qualified plan that would as taxable income. Any amount not properly rolled over within the 60-day period will generally be taxable other than in the year distributed (1except for any amount that represents basis) a and may be, if you are under age 59½, subject to the premature distribution penalty tax. Employer Retirement Plan-to-Traditional IRA Rollover (by Traditional IRA Owner): Eligible rollover distributions from qualifying employer retirement plans may be rolled over, directly or indirectly, to your Traditional IRA. Qualifying employer retirement plans include qualified plans (e.g., 401(k) plans or profit sharing plans), governmental 457(b) plans, 403(b) arrangements and 403(a) arrangements. Amounts that is one may not be rolled over to your Traditional IRA include any required minimum distributions, hardship distributions, any part of a series of substantially equal periodic payments for an employee's life payments, or over a period distributions consisting of 10 years or more, (2) a required distribution after you attain age 70 1/2 and (3) certain corrective distributions. If the entire amount in your IRA ▇▇▇▇ been contributed in 401(k) or ▇▇▇▇ 403(b) assets. To complete a tax-free direct rollover from an employer plan to your Traditional IRA, you must generally instruct the plan administrator to send the distribution to your Traditional IRA Custodian. To complete an indirect rollover to your Traditional IRA, you must generally request that the plan administrator make a distribution directly to you. You typically have 60 days from the date you receive an eligible rollover distribution to complete an indirect rollover. Any amount not properly rolled over within the 60-day period will generally be taxable in the year distributed (except for any amount that represents after-tax contributions) and may be, if you are under age 59½, subject to the premature distribution penalty tax. If you choose the indirect rollover method, the plan administrator is typically required to withhold 20% of the eligible rollover distribution amount for purposes of federal income tax withholding. You may, however, make up the withheld amount out of pocket and roll over the full amount. If you do not make up the withheld amount out of pocket, the 20% withheld (and not rolled over) will be treated as a distribution, subject to applicable taxes and penalties. Conduit IRA: You may use your IRA as a conduit to temporarily hold amounts you receive in an eligible rollover distribution from an employer's ’s retirement plan. Should you combine or former employer's qualified plan or 403(badd other amounts (e.g., regular contributions) planto your conduit IRA, you may later lose the ability to subsequently roll these funds into another employer plan to take advantage of special tax rules available for certain qualified plan distribution amounts. Consult your tax advisor for additional information. Employer Retirement Plan-to-Traditional IRA Rollover (by Inherited Traditional IRA Owner): Please refer to the section of this document entitled “Inherited IRA”. Traditional IRA-to-Employer Retirement Plan Rollover: If your employer’s retirement plan accepts rollovers from IRAs, you may complete a direct or indirect rollover of your pre-tax assets in your Traditional IRA into your employer retirement plan. If you are required to take minimum distributions because you are age 70½ or older, you may not roll over the IRA ▇▇ a new employer's plan if such plan permits rolloversany required minimum distributions. Your IRA Rollover of Exxon ▇▇▇ld then serve ▇▇▇ Settlement Income: Certain income received as a conduit for those assets. However, you may later roll those IRA an Exxon ▇▇▇ds into a new employer's plan only if you make no further contributions to that IRA, ▇▇▇ commingle qualified settlement may be rolled over to a Traditional IRA or another eligible retirement plan. The amount contributed cannot exceed the IRA ▇▇▇lover funds with existing IRA ▇▇▇etslesser of $100,000 (reduced by the amount of any qualified settlement income contributed to an eligible retirement plan in prior tax years) or the amount of qualified settlement income received during the tax year. Contributions for the year can be made until the due date for filing your return, not including extensions.

Rollover Contributions. A Generally, a rollover is a tax-free distribution movement of cash or other assets from one retirement program plan to another. There Both the distribution and the rollover contribution are two kinds of rollover reportable when you file your income taxes. You must irrevocably elect to treat such contributions to an IRA. ▇▇ one, you contribute amounts distributed to you from one IRA ▇▇ another IRAas rollovers. ▇▇th the other, you contribute amounts distributed to you from your employer's qualified plan or 403(b) plan to an IRA. ▇▇ rollover is an allowable IRA ▇▇▇tribution which is not subject to the limits on regular contributions discussed in Part D above. However, you may not deduct a rollover contribution to your IRA -to-▇▇▇▇ ▇▇▇ Rollover. You may withdraw, tax free, all or a portion of your tax return. If ▇▇▇▇ ▇▇▇ if you contribute the amount withdrawn within 60 days from the date you receive the distribution into the same or another ▇▇▇▇ ▇▇▇ as a rollover. Only one IRA distribution within any 12-month period may be rolled over in an IRA-to-IRA rollover transaction. The 12-month waiting period begins on the date you receive an IRA distribution that you subsequently roll over, not on the date you complete the rollover transaction. Amounts withdrawn (including any amounts withheld for federal, state, or other income taxes that you did not receive) that are not rolled over will be treated as a distribution from the qualified plan ▇▇▇▇ ▇▇▇ and may be subject to tax and/or early distribution penalty. Employer Retirement Plan-to-▇▇▇▇ ▇▇▇ Rollover (by ▇▇▇▇ ▇▇▇ Owner). Eligible rollover distributions consisting of ▇▇▇▇ 401(k), ▇▇▇▇ 403(b), or ▇▇▇▇ 457(b) assets may be rolled over, directly or indirectly, to your employer ▇▇▇▇ ▇▇▇. You are solely responsible for tracking the taxable and nontaxable amounts of the assets rolled over. If you roll over a nonqualified distribution from a ▇▇▇▇ 401(k), ▇▇▇▇ 403(b) or former employer▇▇▇▇ 457(b) to a ▇▇▇▇ ▇▇▇, the distribution must be an "eligible rollover distribution" in order for you to be able to roll all or part portion of the distribution that constitutes the contribution basis is treated as basis in your ▇▇▇▇ ▇▇▇. If you roll over a qualified distribution from a ▇▇▇▇ 401(k), ▇▇▇▇ 403(b) or ▇▇▇▇ 457(b), the entire amount of the rollover contribution is considered basis in the ▇▇▇▇ ▇▇▇. Required minimum distributions may not be rolled over. Eligible rollover distributions consisting of pre-tax and after-tax assets from qualifying employer retirement plans may be rolled over, directly or indirectly, to your IRA▇▇▇▇ ▇▇▇, if you meet applicable eligibility requirements defined in the Internal Revenue Code or regulations. Qualifying employer retirement plans include qualified plans (e.g., 401(k) plans or profit sharing plans), governmental 457(b) plans, 403(b) arrangements, and 403(a) arrangements. Amounts rolled over from an employer plan to a ▇▇▇▇ ▇▇▇ (other than amounts distributed from a designated ▇▇▇▇ account) are generally treated as taxable distributions from your employer retirement plan (except for amounts representing after-tax employee contributions). However, the premature distribution penalty (that typically applies to taxable withdrawals taken prior to age 59½) does not apply to amounts rolled over from your employer‘s retirement plan to your ▇▇▇▇ ▇▇▇. Required minimum distributions may not be rolled over. To complete a direct rollover, from an employer plan to your ▇▇▇▇ ▇▇▇, you must generally instruct the plan administrator to send the distribution directly to your ▇▇▇▇ ▇▇▇ Custodian. To complete an indirect rollover to your ▇▇▇▇ ▇▇▇, you must generally request that the plan administrator make a distribution directly to you. You typically have 60 days from the date you receive an eligible rollover distribution to complete an indirect rollover. If you choose the indirect rollover method, the plan administrator is typically required to withhold 20% of the eligible rollover distribution amount for purposes of federal income tax withholding. You may, however, make up the withheld amount out of pocket and roll over the full amount. If you do not make up the withheld amount out of pocket, the 20% withheld (and not rolled over) will be treated as a distribution, subject to applicable taxes and penalties. Employer Retirement Plan-to-▇▇▇▇ ▇▇▇ Rollover (by Inherited ▇▇▇▇ ▇▇▇ Owner). Please refer to the section of this document entitled “Inherited ▇▇▇▇ ▇▇▇”. ▇▇e portion you contribute to your IRA ▇▇ ▇▇▇l not be taxable to you until you withdraw it -to-Employer Plan Rollovers Not Permitted. Distributions from the IRA. ▇▇ur employer or former employer will give you the opportunity to roll over the distribution directly from the plan to the IRA. ▇▇ you elect, instead, to receive the distribution, you must deposit it into the IRA your ▇▇▇hin 60 days after you receive it. An "eligible rollover distribution" is any distribution from a qualified plan that would be taxable other than (1) a distribution that is one of a series of periodic payments for an employee's life or over a period of 10 years or more, (2) a required distribution after you attain age 70 1/2 and (3) certain corrective distributions. If the entire amount in your IRA ▇ ▇▇▇ been contributed are not eligible for rollover to a designated ▇▇▇▇ account in a tax-free rollover from your employer's or former employer's qualified plan or ▇▇▇▇ 401(k) plan, ▇▇▇▇ 403(b) plan, you may later roll over the IRA ▇▇ a new employer's plan if such plan permits rollovers. Your IRA or ▇▇▇ld then serve as a conduit for those assets. However, you may later roll those IRA ▇▇▇ds into a new employer's plan only if you make no further contributions to that IRA, ▇▇ commingle the IRA ▇▇▇lover funds with existing IRA ▇▇▇ets457(b) plan.

Rollover Contributions. A Generally, a rollover is a tax-free distribution movement of cash or other assets from one retirement program plan to another. There Both the distribution and the rollover deposit are two kinds of rollover contributions to an IRA. ▇▇ one, reportable when you contribute amounts distributed to you from one IRA ▇▇ another IRAfile your income taxes. ▇▇th the other, you contribute amounts distributed ▇▇ ▇▇▇ to you from your employer's qualified plan or 403(b) plan to an IRA. ▇ rollover is an allowable IRA ▇▇▇tribution which is not subject to the limits on regular contributions discussed in Part D above. However, you may not deduct a rollover contribution to your IRA ▇ ▇▇▇ your Rollover. You may withdraw, tax return. If you receive a distribution from the qualified plan of your employer or former employerfree, the distribution must be an "eligible rollover distribution" in order for you to be able to roll all or part of the amounts in your ▇▇▇▇ ▇▇▇ if you reinvest those amounts within 60 days into the same or another ▇▇▇▇ ▇▇▇. You may only roll over one distribution from each ▇▇▇▇ ▇▇▇ every 12 months. The 12-month waiting period begins on the date you receive the ▇▇▇▇ ▇▇▇ distribution, not on the date you roll it over into a ▇▇▇▇ ▇▇▇. In addition, the amounts rolled to a subsequent ▇▇▇▇ ▇▇▇ may not be rolled over again until 12 months has elapsed. Employer Retirement Plan to ▇▇▇▇ ▇▇▇ Rollover (by ▇▇▇▇ ▇▇▇ Owner). Eligible distributions consisting of ▇▇▇▇ 401(k) or ▇▇▇▇ 403(b) assets may be rolled over, directly or indirectly, to your IRA▇▇▇▇ ▇▇▇. You are solely responsible for tracking the taxable and nontaxable amounts of the assets rolled over. If a nonqualified distribution is rolled over from ▇▇▇▇ 401(k) or ▇▇▇▇ 403(b) to a ▇▇▇▇ ▇▇▇, the nontaxable and taxable rollover amounts must still be tracked. If a qualified distribution from a ▇▇▇▇ 401(k) or ▇▇▇▇ 403(b) is rolled over, the entire amount of the rollover contribution is considered basis in the ▇▇▇▇ ▇▇▇. Employer Retirement Plan to ▇▇▇▇ ▇▇▇ Rollover (by Inherited ▇▇▇▇ ▇▇▇ Owner). Please refer to the section entitled “Inherited ▇▇▇▇ ▇▇▇” of this document. ▇▇e portion you contribute ▇▇ ▇▇▇ to Employer Plan Rollover Not Eligible. Distributions from your IRA ▇▇▇l not be taxable to you until you withdraw it from the IRA. ▇ ▇▇ur employer or former employer will give you the opportunity ▇ are not eligible for rollover to roll over the distribution directly from the plan to the IRA. ▇▇ you elect, instead, to receive the distribution, you must deposit it into the IRA a designated ▇▇▇hin 60 days after you receive it. An "eligible rollover distribution" is any distribution from ▇ account in a qualified plan that would be taxable other than (1) a distribution that is one of a series of periodic payments for an employee's life or over a period of 10 years or more, (2) a required distribution after you attain age 70 1/2 and (3) certain corrective distributions. If the entire amount in your IRA ▇▇▇▇ been contributed in a tax-free rollover from your employer's or former employer's qualified 401(k) plan or ▇▇▇▇ 403(b) plan. Conversions to ▇▇▇▇ IRAs. Generally, if you meet current eligibility requirements as defined by the Code and Regulations, you may later roll over the IRA convert all or part of your Traditional or SIMPLE ▇▇▇ to a new employer's plan if such plan permits rollovers. Your IRA ▇▇▇ld then serve as a conduit for those assets. However, you may later roll those IRA ▇ ▇▇▇ds into . To convert a new employer's plan only if you make no further contributions to that IRA, SIMPLE ▇▇▇ commingle the IRA to your ▇▇▇lover funds with existing IRA ▇ ▇▇▇ at least two years must have elapsed from the initial SIMPLE ▇ets.▇▇ contribution made by you or on your behalf under your employer’s SIMPLE ▇▇▇ plan. Further, you cannot convert any portion of a required minimum distribution that you are required to take from your Traditional or SIMPLE ▇▇▇ because you are age 70½ or older. RECHARACTERIZATIONS

Rollover Contributions. A rollover is a tax-free distribution of cash or other assets from one retirement program to another. There are two kinds of rollover contributions to an IRA. ▇▇ In one, you contribute amounts distributed to you from one IRA ▇▇ another IRA. ▇▇th With the other, you contribute amounts distributed distribu▇▇▇ to you from your ▇▇ur employer's qualified plan or 403(b) plan to an IRA. ▇ A rollover is an allowable IRA ▇▇▇tribution contribution which is not subject subje▇▇ to the limits on regular contributions cont▇▇▇utions discussed in Part D above. However, you may not deduct a rollover contribution to your IRA ▇▇ on your tax return. If you receive a distribution from the qualified ▇▇▇lified plan of your employer or former employer, the distribution must be an "eligible rollover distribution" in order for you to be able to roll all or part of the distribution over to your IRA. ▇▇e The portion you contribute to your IRA ▇▇▇l will not be taxable to you ▇▇▇ until you withdraw it from the IRA. ▇▇ur ▇r employer or former employer will give you the opportunity to ▇▇ roll over the distribution directly from the plan to the IRA. ▇▇ If you elect, instead, to receive the distribution, you must deposit d▇▇▇sit it into the IRA ▇▇▇hin within 60 days after you receive it. An "eligible rollover distribution▇▇▇tribution" is any distribution from a qualified plan that would be taxable other than (1) a distribution that is one of a series of periodic payments for an employee's life or over a period of 10 years or more, (2) a required distribution after you attain age 70 1/2 and (3) certain corrective distributions. If the entire amount in your IRA ▇▇▇ has been contributed in a tax-free rollover from your employer's or '▇ ▇r former employer's qualified plan or 403(b) plan, you may later roll over the IRA ▇▇ to a new employer's plan if such plan permits rollovers. Your IRA I▇▇▇ld ▇ would then serve as a conduit for those assets. However, you may later ma▇ ▇ater roll those IRA ▇▇▇ds funds into a new employer's plan only if you make no further contributions co▇▇▇ibutions to that IRA, ▇▇ or commingle the IRA ▇▇▇lover rollover funds with existing IRA ▇▇▇etsassets.