qualified rollover contribution
(A)The term “qualified rollover contribution” includes a contribution to a Roth IRA maintained for the benefit of an individual made before the end of the 1-year period beginning on the date on which such individual receives an amount under, United States Code, orof such Code, with respect to a person, to the extent that such contribution does not exceed— (i)the sum of the amounts received during such period by such individual under such sections with respect to such person, reduced by (ii)the amounts so received which were contributed to a Coverdell education savings account under section 530(d)(9). (B)shall not apply with respect to amounts treated as a rollover by subparagraph (A). (C)For purposes of applyingin the case of a distribution which is not a qualified distribution, the amount treated as a rollover by reason of subparagraph (A) shall be treated as investment in the contract. (f)For purposes of this section—