### Question
What does eligible rollover distribution mean?


### Answer
**Eligible rollover distribution** has the following meaning in *26 U.S.C. § 402*:

> any distribution to an employee of all or any portion of the balance to the credit of the employee in a qualified trust

#### Citation:
  - *26 U.S.C. § 402*
  - 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**

