### Question
How is the "qualified rollover contribution" defined?


### Answer
The term **qualified rollover contribution** is defined in *26 U.S.C. § 408A* as follows -

> a rollover contribution to a Roth IRA from another such account, or from an individual retirement plan, but only if such rollover contribution meets the requirements of section 408(d)(3)

#### 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**

