Common use of Rollover Contributions Clause in Contracts

Rollover Contributions. The Custodian will accept for the Depositor’s Custodial Account in a form and manner acceptable to the Custodian, all rollover contributions, from other ▇▇▇▇ IRAs which consist of cash, and it may, but shall be under no obligation to accept all or any part of any other property permitted as an investment under Code Section 408A. Rollover contributions to a ▇▇▇▇ ▇▇▇ cannot be made from employer sponsored tax qualified plans. The Depositor (or the Depositor’s Authorized Agent) shall designate each ▇▇▇▇ ▇▇▇ rollover contribution as such to the Custodian, and by such designation shall confirm to the Custodian that a proposed ▇▇▇▇ ▇▇▇ rollover contribution qualifies as a rollover contribution within the meaning of Section 408A(c)(3)(B), 408A(c)(6) and 408A(e) of the Code. The Depositor (or the Depositor’s Authorized Agent) shall provide any information the Custodian may require to properly allocate ▇▇▇▇ ▇▇▇ rollover contributions to the Depositor’s Account(s). Submission by or on behalf of a Depositor of a rollover contribution consisting of assets other than cash or property permitted as an investment under this Article IX shall be deemed to be the instruction of the Depositor to the Custodian that, if such rollover contribution is accepted, the Custodian will use its best efforts to sell those assets for the Depositor’s Account, and to invest the proceeds of any such sale in accordance with Section 3. The Custodian shall not be liable to anyone for any loss resulting from such sale or delay in effecting such sale; or for any loss of income or appreciation with respect to the proceeds thereof after such sale and prior to investment pursuant to Section 3; or for any failure to effect such sale if such property proves not readily marketable in the ordinary course of business. All brokerage and other costs incidental to the sale or attempted sale of such property will be charged to the Custodial Account in accordance with Article IX, Section 19. In the case of a distribution from a ▇▇▇▇ ▇▇▇, such distribution qualifies as a rollover contribution provided it is deposited timely to another ▇▇▇▇ ▇▇▇ and otherwise satisfies the requirements of Section 408(d)(3) of the Code for a rollover contribution. For purposes of the Five Year Period as defined in Article IX, Section 12 below, a ▇▇▇▇ ▇▇▇ established with a rollover contribution will be deemed to be established on January 1 of the year in which such rollover contribution is credited by the Custodian to the Depositor’s Account, unless an earlier funding date is evidenced by the Depositor in a form and manner acceptable to the Custodian. It shall be the Depositor’s responsibility to ensure that any minimum distribution required by Sections 401(a)(9) and 408(a)(6) of the Code and applicable regulations is made prior to giving the Custodian such rollover instructions.

Rollover Contributions. The Custodian will accept for the Depositor’s Custodial Account in a form and manner acceptable to the Custodian, Custodian all rollover contributions, from other ▇▇▇▇ IRAs contributions which consist of cash, and it may, but shall be under no obligation to to, accept all or any part of any other property permitted as an investment under Code Section 408A. Rollover contributions to a ▇▇▇▇ ▇▇▇ cannot be made from employer sponsored tax qualified plans408. The Depositor (or the Depositor’s Authorized Agent) shall designate in a form and manner acceptable to the Custodian each ▇▇▇▇ ▇▇▇ rollover contribution as such to the Custodian, and by such designation shall confirm to the Custodian that a proposed ▇▇▇▇ ▇▇▇ rollover contribution qualifies as a rollover contribution within the meaning of Section 408A(c)(3)(BSections 402(c), 408A(c)(6) and 408A(e403(a)(4), 403(b)(8), 408(d)(3), and/or 457(e)(16) of the Code. The Depositor (or the Depositor’s Authorized Agent) shall provide any information the Custodian may require to properly allocate ▇▇▇▇ ▇▇▇ rollover contributions to the Depositor’s Account(s)Account. Submission by or on behalf of a Depositor of a rollover contribution consisting of assets other than cash or property permitted as an investment under this Article IX VIII shall be deemed to be the instruction of the Depositor to the Custodian that, if such rollover contribution is accepted, the Custodian will use its best efforts to sell those assets for the Depositor’s Account, and to invest the proceeds of any such sale in accordance with Section 3. The Custodian shall not be liable to anyone for any loss resulting from such sale or delay in effecting such sale; or for any loss of income or appreciation with respect to the proceeds thereof after such sale and prior to investment pursuant to Section 3; or for any failure to effect such sale if such property proves not readily marketable in the ordinary course of business. All brokerage and other costs incidental to the sale or attempted sale of such property will be charged to the Custodial Account in accordance with Article IXVIII, Section 19. In The Custodian will not be responsible for any losses the case of a distribution from a ▇▇▇▇ ▇▇▇, such distribution qualifies Depositor may incur as a rollover contribution provided it is deposited timely to another ▇▇▇▇ ▇▇▇ and otherwise satisfies the requirements of Section 408(d)(3) result of the Code for a timing of any rollover contribution. For purposes from another trustee or custodian that is due to circumstances reasonably beyond the control of the Five Year Period as defined in Article IX, Section 12 below, a ▇▇▇▇ ▇▇▇ established with a rollover contribution will be deemed to be established on January 1 of the year in which such rollover contribution is credited by the Custodian to the Depositor’s Account, unless an earlier funding date is evidenced by the Depositor in a form and manner acceptable to the Custodian. It shall be the Depositor’s responsibility to ensure that any minimum distribution required by Sections 401(a)(9) and 408(a)(6408(d)(6) of the Code and applicable regulations is made prior to giving the Custodian such rollover instructions.

Rollover Contributions. The Custodian will accept for the Depositor’s Custodial Account Account, in a form and manner acceptable to the Custodian, all rollover contributions, within the meaning of Sections 408A(c)(3)(B), 408A(c) (6), and 408A(e) of the Code, from other ▇▇▇▇ IRAs which consist of cash, and it may, but shall be under no obligation to to, accept all or any part of any other property permitted as an investment under Code Section 408A. Rollover contributions to a ▇▇▇▇ ▇▇▇ cannot be made from employer employer-sponsored tax tax-qualified plans. The Depositor (or the Depositor’s Authorized Agent) shall designate each ▇▇▇▇ ▇▇▇ rollover contribution as such to the Custodian, and by such designation shall confirm to the Custodian that a proposed ▇▇▇▇ ▇▇▇ rollover contribution qualifies as a rollover contribution within the meaning of Section 408A(c)(3)(B), 408A(c)(6) ), and 408A(e) of the Code. The Depositor (or the Depositor’s Authorized Agent) shall provide any information the Custodian may require to properly allocate ▇▇▇▇ ▇▇▇ rollover contributions to the Depositor’s Account(s)Account. Submission by or on behalf of a Depositor of a rollover contribution consisting of assets other than cash or property permitted as an investment under this Article IX shall be deemed to be the instruction of the Depositor to the Custodian that, if such rollover contribution is accepted, the Custodian will use its best efforts to sell those assets for the Depositor’s Account, and to invest the proceeds of any such sale in accordance with Section 3. The Custodian shall not be liable to anyone for any loss resulting from such sale or delay in effecting such sale; or for any loss of income or appreciation with respect to the proceeds thereof after such sale and prior to investment pursuant to Section 3; or for any failure to effect such sale if such property proves not readily marketable in the ordinary course of business. All brokerage and other costs incidental to the sale or attempted sale of such property will be charged to the Custodial Account in accordance with Article IX, Section 1920. In the case of a distribution from a ▇▇▇▇ ▇▇▇, such distribution qualifies as a rollover contribution provided it is deposited timely to another ▇▇▇▇ ▇▇▇ and otherwise satisfies the requirements of Section 408(d)(3) of the Code for a rollover contribution. For purposes The Custodian will not be responsible for any losses the Depositor may incur as a result of the Five Year Period as defined in Article IX, Section 12 below, a ▇▇▇▇ ▇▇▇ established with a timing of any rollover contribution will be deemed from another trustee or custodian that is due to be established on January 1 circumstances beyond the control of the year in which such rollover contribution is credited by the Custodian to the Depositor’s Account, unless an earlier funding date is evidenced by the Depositor in a form and manner acceptable to the Custodian. It shall be the Depositor’s responsibility to ensure that any minimum distribution required by Sections 401(a)(9) and 408(a)(6) of the Code and applicable regulations is made prior to giving the Custodian such rollover instructions.

Rollover Contributions. The Custodian will accept for the Depositor’s Custodial Account Account, in a form and manner acceptable to the Custodian, all rollover contributions, from other ▇▇▇▇ IRAs contributions which consist of cash, and it may, but shall be under no obligation to to, accept all or any part of any other property permitted as an investment under Code Section 408A. Rollover contributions to a ▇▇▇▇ ▇▇▇ cannot be made from employer sponsored tax qualified plans408. The Depositor (or the Depositor’s Authorized Agent) shall designate designate, in a form and manner acceptable to the Custodian, each ▇▇▇▇ ▇▇▇ rollover contribution as such to the Custodian, and by such designation shall confirm to the Custodian that a proposed ▇▇▇▇ ▇▇▇ rollover contribution qualifies as a rollover contribution within the meaning of Section 408A(c)(3)(BSections 402(c), 408A(c)(6) and 408A(e403(a)(4), 403(b)(8), 408(d)(3), and/or 457(e)(16) of the Code. The Depositor (or the Depositor’s Authorized Agent) shall provide any information the Custodian may require to properly allocate ▇▇▇▇ ▇▇▇ rollover contributions to the Depositor’s Account(s)Account. Submission by or on behalf of a Depositor of a rollover contribution consisting of assets other than cash or property permitted as an investment under this Article IX VIII shall be deemed to be the instruction of the Depositor to the Custodian that, if such rollover contribution is accepted, the Custodian will use its best efforts to sell those assets for the Depositor’s Account, and to invest the proceeds of any such sale in accordance with Section 3. The Custodian shall not be liable to anyone for any loss resulting from such sale or delay in effecting such sale; or for any loss of income or appreciation with respect to the proceeds thereof after such sale and prior to investment pursuant to Section 3; or for any failure to effect such sale if such property proves not readily marketable in the ordinary course of business. All brokerage and other costs incidental to the sale or attempted sale of such property will be charged to the Custodial Account in accordance with Article IXVIII, Section 19. In The Custodian will not be responsible for any losses the case of a distribution from a ▇▇▇▇ ▇▇▇, such distribution qualifies Depositor may incur as a rollover contribution provided it is deposited timely to another ▇▇▇▇ ▇▇▇ and otherwise satisfies the requirements of Section 408(d)(3) result of the Code for a timing of any rollover contribution. For purposes from another trustee or custodian that is due to circumstances beyond the control of the Five Year Period as defined in Article IX, Section 12 below, a ▇▇▇▇ ▇▇▇ established with a rollover contribution will be deemed to be established on January 1 of the year in which such rollover contribution is credited by the Custodian to the Depositor’s Account, unless an earlier funding date is evidenced by the Depositor in a form and manner acceptable to the Custodian. It shall be the Depositor’s responsibility to ensure that any minimum distribution required by Sections 401(a)(9) and 408(a)(6408(d)(6) of the Code and applicable regulations is made prior to giving the Custodian such rollover instructions.

Rollover Contributions. The Custodian will may also accept Rollover Contributions in cash as a deposit to the Custodial Account, provided, however, that any such Rollover Contribution shall be held by the Custodian in a separate Custodial Account for the Depositor’s benefit of the Depositor that consists only of Rollover Contributions and the earnings thereof. Once transferred into the Employee's Custodial Account in a form and manner acceptable to the CustodianAccount, all rollover contributions, from other ▇▇▇▇ IRAs which consist of cash, and it may, but such assets shall be under no obligation to accept all or any part of any other property permitted treated as an investment under Code Section 408A. Employer contribution for purposes of this Agreement and shall be invested, distributed and otherwise dealt with as such; provided, however, that such Rollover Contributions shall be disregarded in applying the limitations on the amount of Employer contributions to a ▇▇▇▇ ▇▇▇ cannot which can be made from employer sponsored tax qualified planshereunder. The Depositor (or the Depositor’s Authorized Agent) Employee shall designate each ▇▇▇▇ ▇▇▇ rollover contribution execute such forms and provide such information as such to the Custodian, and by such designation shall confirm to the Custodian that a proposed ▇▇▇▇ ▇▇▇ rollover contribution qualifies as a rollover contribution within the meaning of Section 408A(c)(3)(B), 408A(c)(6) and 408A(e) of the Code. The Depositor (or the Depositor’s Authorized Agent) shall provide any information the Custodian may require to properly allocate ▇▇▇▇ ▇▇▇ rollover contributions to the Depositor’s Account(s). Submission by or on behalf of a Depositor of a rollover contribution consisting of assets other than cash or property permitted as an investment under this Article IX shall be deemed to be the instruction of the Depositor to the Custodian that, if such rollover contribution is accepted, the Custodian will use its best efforts to sell those assets for the Depositor’s Account, and to invest the proceeds of any such sale in accordance with Section 3. The Custodian shall not be liable to anyone for any loss resulting from such sale or delay in effecting such sale; or for any loss of income or appreciation with respect to the proceeds thereof after such sale and prior to investment pursuant to Section 3; or for any failure to effect such sale if such property proves not readily marketable in the ordinary course source of business. All brokerage and other costs incidental to the sale or attempted sale of such property will be charged to the Custodial Account in accordance with Article IX, Section 19. In the case of a distribution from a ▇▇▇▇ ▇▇▇, such distribution qualifies as a rollover contribution provided it is deposited timely to another ▇▇▇▇ ▇▇▇ and otherwise satisfies the requirements of Section 408(d)(3) of the Code for a rollover contribution. For purposes of the Five Year Period as defined in Article IX, Section 12 below, a ▇▇▇▇ ▇▇▇ established with a rollover contribution will be deemed to be established on January 1 of the year in which such rollover contribution is credited by the Custodian to the Depositor’s Account, unless an earlier funding date is evidenced by the Depositor in a form and manner acceptable to the CustodianRollover Contributions. It shall be the Depositor’s responsibility of the Employee, and not the responsibility of the Custodian, the Sponsor, or any Designated Investment Company, to determine and ensure that any minimum distribution required by Sections 401(a)(9) and 408(a)(6) of the Code and such Rollover Contribution complies with all applicable regulations is tax law requirements. A Rollover Contribution also may be made prior to giving in Designated Investment Company shares and/or in other securities, provided that the Custodian such rollover instructionsreserves the right to refuse to accept any property which is not in the form of cash or Designated Investment Company shares. If securities, other than Designated Investment Company shares, are accepted by the Custodian, they shall be sold by the Custodian and the proceeds, after deduction of all expenses and charges involved in the sale, shall be reinvested in accordance with Article IV.

Rollover Contributions. The Custodian will accept for the Depositor’s Custodial Account in a form and manner acceptable to the Custodian, all rollover contributions, from other ▇▇▇▇ IRAs IRAs, which consist of cash, and it may, but shall be under no obligation to accept all or any part of any other property permitted as an investment under Code Section 408A. Rollover contributions to a ▇▇▇▇ ▇▇▇ cannot be made from employer sponsored tax qualified plans. The Depositor (or the Depositor’s Authorized Agent) shall designate each ▇▇▇▇ ▇▇▇ rollover contribution as such to the Custodian, and by such designation shall confirm to the Custodian that a proposed ▇▇▇▇ ▇▇▇ rollover contribution qualifies as a rollover contribution within the meaning of Section 408A(c)(3)(B408A(c)(3)(b), 408A(c)(6) and 408A(e) of the Code. The Depositor (or the Depositor’s Authorized Agent) shall provide any information the Custodian may require to properly allocate ▇▇▇▇ ▇▇▇ rollover contributions to the Depositor’s Account(s). Submission by or on behalf of a Depositor of a rollover contribution consisting of assets other than cash or property permitted as an investment under this Article IX shall be deemed to be the instruction of the Depositor to the Custodian that, if such rollover contribution is accepted, the Custodian will use its best efforts to sell those assets for the Depositor’s Account, and to invest the proceeds of any such sale in accordance with Section 3. The Custodian shall not be liable to anyone for any loss resulting from such sale or delay in effecting such sale; or for any loss of income or appreciation with respect to the proceeds thereof after such sale and prior to investment pursuant to Section 3; or for any failure to effect such sale if such property proves not readily marketable in the ordinary course of business. All brokerage and other costs incidental to the sale or attempted sale of such property will be charged to the Custodial Account in accordance with Article IX, Section 19. In the case of a distribution from a ▇▇▇▇ ▇▇▇, such distribution qualifies as a rollover contribution provided it is deposited timely to another ▇▇▇▇ ▇▇▇ and otherwise satisfies the requirements of Section 408(d)(3) of the Code for a rollover contribution. For purposes of the Five Year Period as defined in Article IX, Section 12 below, a ▇▇▇▇ ▇▇▇ established with a rollover contribution will be deemed to be established on January 1 of the year in which such rollover contribution is credited by the Custodian to the Depositor’s Account, unless an earlier funding date is evidenced by the Depositor in a form and manner acceptable to the Custodian. It shall be the Depositor’s responsibility to ensure that any minimum distribution required by Sections 401(a)(9) and 408(a)(6) of the Code and applicable regulations is made prior to giving the Custodian such rollover instructions.

Rollover Contributions. The Custodian will accept for An Employee, whether or not he would -- ---------------------- otherwise be a Participant in the Depositor’s Custodial Account in Plan, may contribute a form and manner acceptable "Rollover Contribution" to the CustodianTrust by delivery of such contribution to the Trustee; provided that such Employee submits a written certification that such contribution qualified as a Rollover Contribution as defined hereinbelow. For purposes of this subparagraph D., all rollover contributionsfor an amount to qualify for -- contribution by an Employee as a Rollover Contribution, from other ▇▇▇▇ IRAs which consist it must: (1) represent the balance to the credit of cashsuch Employee under a plan qualified under Section 401 of the Code, and it mayhave been paid to him: (a) within one taxable year of the Employee on account of the termination of such plan, but shall be under no obligation or if such plan was a profit- sharing or stock bonus plan, upon complete discontinuance of Employer contributions thereto, or (b) in one or more distributions which constitute a lump sum distribution; or (2) represent the balance to accept all his credit of a conduit Individual Retirement Account or similar account or annuity, unless such balance is derived in any part from a previous rollover of a partial qualified plan contribution; and (in either the case of compliance with subdivision (1) above or this subdivision (2)); and (3) be contributed to the Plan within 60 days following distribution of such amount to the Employee. In addition to the foregoing, the provisions of Code Sections 402(a)(6)(C), (D) and 402(a)(7) shall apply in determining the permissibility of a desired Rollover Contribution by an Employee. An amount will not qualify as a Rollover Contribution if it includes any other property permitted as an investment under Code Section 408A. Rollover contributions amount which constituted a contribution made by the Employee to a ▇▇▇▇ ▇▇▇ cannot be made from employer sponsored tax plan qualified plans. The Depositor (or the Depositor’s Authorized Agent) shall designate each ▇▇▇▇ ▇▇▇ rollover contribution as such to the Custodian, and by such designation shall confirm to the Custodian that a proposed ▇▇▇▇ ▇▇▇ rollover contribution qualifies as a rollover contribution within the meaning of under Section 408A(c)(3)(B), 408A(c)(6) and 408A(e) 401 of the Code. The Depositor (or A Rollover Contribution shall be considered as a part of the Depositor’s Authorized Agent) account of the contributing Employee in this Plan, shall provide any information be fully vested and nonforfeitable, and shall be accounted for separately from Company contributions. A Participant may also arrange for the Custodian may require direct transfer of his benefit from a plan qualified under Section 401 of the Code to properly allocate ▇▇▇▇ ▇▇▇ rollover this Plan. For accounting and record keeping purposes, transfer contributions shall be identical to Rollover Contributions. If a Rollover Contribution is from a plan that is subject to the Depositor’s Account(s). Submission by or on behalf provisions of a Depositor of a rollover contribution consisting of assets other than cash or property permitted as an investment under this Article IX shall be deemed to be the instruction of the Depositor to the Custodian thatCode Section 417, if such rollover contribution is accepted, the Custodian will use its best efforts to sell those assets for the Depositor’s Account, and to invest the proceeds of any such sale in accordance with Section 3. The Custodian shall not be liable to anyone for any loss resulting from such sale or delay in effecting such sale; or for any loss of income or appreciation with respect to qualified joint and survivor annuities and qualified preretirement survivor annuities, the proceeds thereof after such sale and prior rules of said Section 417 shall continue to investment pursuant to Section 3; or for any failure to effect such sale if such property proves not readily marketable in the ordinary course of business. All brokerage and other costs incidental apply to the sale or attempted sale of such property will be charged to the Custodial Account in accordance with Article IX, Section 19. In the case of a distribution from a ▇▇▇▇ ▇▇▇, such distribution qualifies as a rollover contribution provided it is deposited timely to another ▇▇▇▇ ▇▇▇ and otherwise satisfies the requirements of Section 408(d)(3) of the Code for a rollover contribution. For purposes of the Five Year Period as defined in Article IX, Section 12 below, a ▇▇▇▇ ▇▇▇ established with a rollover contribution will be deemed to be established on January 1 of the year in which such rollover contribution is credited by the Custodian to the Depositor’s Participant's Rollover Contribution Account, unless an earlier funding date is evidenced by the Depositor in a form and manner acceptable to the Custodian. It shall be the Depositor’s responsibility to ensure that any minimum distribution required by Sections 401(a)(9) and 408(a)(6) of the Code and applicable regulations is made prior to giving the Custodian such rollover instructions.

Rollover Contributions. The Custodian Only rollover contributions that are in the form of a check, money order or similar cash item will accept be accepted for the Depositor’s Custodial Account Account, except that securities may be accepted at the sole discretion of the Fund, in a form and manner acceptable to kind, as described in the Custodian, all rollover contributions, from other ▇▇▇▇ IRAs which consist prospectuses of cash, and it may, but shall be under no obligation to accept all or any part of any other property permitted as an investment under Code Section 408A. Rollover contributions to a ▇▇▇▇ ▇▇▇ cannot be made from employer sponsored tax qualified plansthe Fund. The Depositor (or the Depositor’s Authorized Agent) shall designate each ▇▇▇▇ ▇▇▇ rollover contribution as such to the Custodian, and by such designation shall confirm to the Custodian that a proposed ▇▇▇▇ ▇▇▇ rollover contribution qualifies as a rollover contribution within the meaning of Section 408A(c)(3)(Bsections 402(c), 408A(c)(6403(a)(4), 403(b)(8) and 408A(eor 408(d)(3) of the Code or an employer contribution to a plan described in section 408(k) or 408(p) of the Code. The Depositor (or the Depositor’s Authorized Agent) shall provide any information the Custodian may require to properly allocate ▇▇▇▇ ▇▇▇ rollover contributions to the Depositor’s Account(s). Submission by or on behalf of a Depositor of a rollover contribution consisting of assets other than cash or property permitted as an investment under this Article IX shall be deemed to be the instruction Custodian, upon written direction of the Depositor and after submission to the Custodian thatof such documents as it may reasonably require, if shall, to the extent permitted, transfer the assets held under this Agreement (reduced by any amounts referred to in paragraph 9) to a successor individual retirement account, individual retirement annuity (other than an endowment contract) or retirement bond for the Depositor's benefit or to an exempt employee's trust established under a plan that satisfies the qualification requirements of section 401(a) of the Code. Any amounts received or transferred by the Custodian under this paragraph shall be accompanied by such rollover contribution is acceptedrecords and other documents as the Custodian deems necessary to establish the nature, value and extent of the assets and of the various interests therein. Neither Bennington, the Fund, the Custodian nor any other party providing services to the Custodial Account will use its best efforts to sell those assets have any responsibility for the Depositor’s Account, and to invest the proceeds of any such sale in accordance with Section 3. The Custodian shall not be liable to anyone for any loss resulting from such sale or delay in effecting such sale; or for any loss of income or appreciation rendering advice with respect to the proceeds thereof after investment and reinvestment of Depositor's Custodial Account, nor shall such sale and prior to investment pursuant to Section 3; or parties be liable for any failure loss or diminution in value which results from Depositor's exercise of investment control over his custodial account. Depositor shall have and exercise exclusive responsibility for and control over the investment of the assets of his Custodial Account, and neither Bennington, the Fund, the Custodian nor any other such party shall have any duty to effect such sale if such property proves not readily marketable question his directions in that regard or to advise him regarding the ordinary course of business. All brokerage and other costs incidental to the sale purchase, retention or attempted sale of such property will shares of one or more Funds for the Custodial Account. The parties do not intend to confer any fiduciary duties on Custodian, the Fund or Bennington, and none shall be charged implied. None of the Custodian, the Fund or Bennington shall be liable (or assume any responsibility) for the collection of contributions, the proper amount, time or deductibility of any contribution to the Custodial Account in accordance with Article IXor the propriety of any contributions under this Agreement, Section 19. In or the case of a distribution from a ▇▇▇▇ ▇▇▇purpose, such distribution qualifies as a rollover contribution provided it is deposited timely to another ▇▇▇▇ ▇▇▇ and otherwise satisfies the requirements of Section 408(d)(3) of the Code for a rollover contribution. For purposes of the Five Year Period as defined in Article IXtime, Section 12 below, a ▇▇▇▇ ▇▇▇ established with a rollover contribution will be deemed to be established on January 1 of the year in which such rollover contribution is credited by the Custodian to the Depositor’s Account, unless an earlier funding date is evidenced by the Depositor in a form and manner acceptable to the Custodian. It shall be the Depositor’s responsibility to ensure that amount (including any minimum distribution required by Sections 401(a)(9amounts) or propriety of any distribution hereunder, which matters are the responsibility of Depositor and 408(a)(6) of the Code and applicable regulations is made prior to giving the Custodian such rollover instructionsDepositor's Beneficiary.