### Question
How is the term eligible rollover distribution defined?


### Answer
The term **eligible rollover distribution** is defined in *5 U.S.C. § 8432* as the following:

> given such term by section 402(c)(4) of the Internal Revenue Code of 1986; 

#### Citation:
  - *5 U.S.C. § 8432*
  - Heading: **PART III-EMPLOYEES > Subpart G-Insurance and Annuities > CHAPTER 84-FEDERAL EMPLOYEES&rsquo; RETIREMENT SYSTEM > SUBCHAPTER III-THRIFT SAVINGS PLAN**

