eligible rollover distribution

(2) Definitions For purposes of this subsection— (A) Eligible rollover distribution The term “eligible rollover distribution” has the same meaning as when used in subsection (c) of this section, paragraph (4) of section 403(a), subparagraph (A) of section 403(b)(8), or subparagraph (A) of section 457(e)(16). Such term shall include any distribution to a designated beneficiary which would be treated as an eligible rollover distribution by reason of subsection (c)(11), or section 403(a)(4)(B), 403(b)(8)(B), or 457(e)(16)(B), if the requirements of subsection (c)(11) were satisfied. (B) Eligible retirement plan The term “eligible retirement plan” has the meaning given such term by subsection (c)(8)(B).

Source

26 USC § 402(f)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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