Rollovers
Distribution amounts that are re-contributed to an IRA or other retirement account.
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Eligible rollover distribution (ERD)
Definition A distribution that is eligible to be rolled over to an eligible retirement plan. Eligible rollover distributions include a participant’s balance in a qualified
Conduit IRA
Definition Also called a Rollover IRA. A Traditional IRA that holds only assets there were distributed from a qualified plan , 403(b) account or 457(b)
Get to know your 457 Plan: Rollover, Eligibility and Withdrawal Options
What is a 457 Plan? The 457 plan, also referred to as a deferred compensation plan, is a retirement plan established by a state or
60-day Rollover Rule
Definition Rule under which a participant is required to rollover distribution amounts received in order for the amount to be treated as nontaxable. Distribution amounts
Automatic Rollover
Definition A rollover from a cash-out distribution processed by the administrator of a qualified plan, 403(b) or 457(b) plan, without the participant’s ( and the
Outstanding Rollover
Definition Distributions taken from an IRA during one year and rolled-over to the same or another IRA during the following year. For instance, a distribution
Outstanding Recharacterization
Definition A conversion that is recharacterized in the year that follows the year in which the conversion was done. For example: A conversion that is
Rollover IRA
Definition Also called a Conduit IRA. A Traditional IRA that holds only assets there were distributed from a qualified plan , 403(b) account or 457(b)
Rollover Contribution
Definition The redeposit of amounts that were distributed from a retirement account, to an eligible retirement plan. A rollover contribution can be part of a
