rollover contributions
(11) Restrictions on certain mandatory distributions (A) In general If the present value of any nonforfeitable accrued benefit exceeds $5,000, a plan meets the requirements of this paragraph only if such plan provides that such benefit may not be immediately distributed without the consent of the participant. (B) Determination of present value For purposes of subparagraph (A), the present value shall be calculated in accordance with section 417(e)(3). (C) Dividend distributions of ESOPS arrangement This paragraph shall not apply to any distribution of dividends to which section 404(k) applies. (D) Special rule for rollover contributions A plan shall not fail to meet the requirements of this paragraph if, under the terms of the plan, the present value of the nonforfeitable accrued benefit is determined without regard to that portion of such benefit which is attributable to rollover contributions (and earnings allocable thereto). For purposes of this subparagraph, the term “rollover contributions” means any rollover contribution under sections 402(c), 403(a)(4), 403(b)(8), 408(d)(3)(A)(ii), and 457(e)(16).