### Question
What is the definition of eligible rollover distribution?


### Answer
The definition of **eligible rollover distribution** is as follows in *26 U.S.C. § 3405*:

> given such term by section 402(f)(2)(A).

#### Citation:
  - *26 U.S.C. § 3405*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES**

