### Question
What does qualified rollover contribution mean?


### Answer
**Qualified rollover contribution** has the following meaning in *26 U.S.C. § 408A*:

> a rollover contribution—


(A) to a Roth IRA from another such account,


(B) from an eligible retirement plan, but only if—


(i) in the case of an individual retirement plan, such rollover contribution meets the requirements of section 408(d)(3), and


(ii) in the case of any eligible retirement plan (as defined in section 402(c)(8)(B) other than clauses (i) and (ii) thereof), such rollover contribution meets the requirements of section 402(c), 403(b)(8), or 457(e)(16), as applicable

#### Citation:
  - *26 U.S.C. § 408A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

