rollover contribution
(9) Military death gratuity (A) In general For purposes of this section, the term “rollover contribution” includes a contribution to a Coverdell education savings account made before the end of the 1-year period beginning on the date on which the contributor receives an amount under section 1477 of title 10 , United States Code, or section 1967 of title 38 of 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 contributor under such sections with respect to such person, reduced by (ii) the amounts so received which were contributed to a Roth IRA under section 408A(e)(2) or to another Coverdell education savings account. (B) Annual limit on number of rollovers not to apply The last sentence of paragraph (5) shall not apply with respect to amounts treated as a rollover by subparagraph (A). (C) Application of section 72 For purposes of applying section 72 in the case of a distribution which is includible in gross income under paragraph (1), the amount treated as a rollover by reason of subparagraph (A) shall be treated as investment in the contract.