qualified rollover contribution
(1) In general The term “qualified rollover contribution” means a rollover contribution— (A) to a Roth IRA from another such account, (B) from an eligible retirement plan, but only if— (i) in the case of an individual retirement plan, such rollover contribution meets the requirements of section 408(d)(3), and (ii) in the case of any eligible retirement plan (as defined in section 402(c)(8)(B) other than clauses (i) and (ii) thereof), such rollover contribution meets the requirements of section 402(c), 403(b)(8), or 457(e)(16), as applicable. For purposes of section 408(d)(3)(B), there shall be disregarded any qualified rollover contribution from an individual retirement plan (other than a Roth IRA) to a Roth IRA.