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


### Answer
The term **eligible rollover distribution** is defined in *5 U.S.C. § 8432* as follows -

> 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&#8217; RETIREMENT SYSTEM > SUBCHAPTER III-THRIFT SAVINGS PLAN**

