Rollover amounts

Rollover amounts means the dollar amount of all or any part of a distribution that is rolled over from a defined contribution plan into a defined benefit plan in accordance with section 401(31) or 402(c) or similar provisions under the Internal Revenue Code. Rollover amounts include salary deferral contributions made by the participant, any additional employer contributions provided for under the defined contribution plan, and earnings on both.

Source

29 CFR § 4001.2

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Scoping language

For purposes of this chapter (unless otherwise indicated or required by the context):

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