{"component": "clause", "props": {"groups": [{"snippet": "A direct rollover is a payment by the Plan to the eligible retirement plan specified by the distributee.", "samples": [{"hash": "9XwBzeppDeO", "uri": "/contracts/9XwBzeppDeO#direct-rollover", "label": "Church of the Nazarene Single Defined Benefit Plan", "score": 35.6961364746, "published": true}, {"hash": "58Py6LL9BZp", "uri": "/contracts/58Py6LL9BZp#direct-rollover", "label": "Fire and Police Money Purchase Pension Plan and Trust Agreement", "score": 35.1390304565, "published": true}, {"hash": "9C0RRWiUNNw", "uri": "/contracts/9C0RRWiUNNw#direct-rollover", "label": "Eligible 457 Prototype Plan and Trust Agreement", "score": 30.0387878418, "published": true}], "size": 114, "snippet_links": [{"key": "the-plan", "type": "clause", "offset": [34, 42]}, {"key": "eligible-retirement-plan", "type": "definition", "offset": [50, 74]}], "hash": "711440f675e6845c2d385128dd09d9c4", "id": 1}, {"snippet": "\u25a1 Direct rollover of an eligible rollover distribution from an employer qualified plan, 403(b) arrangement or eligible 457 plan. [If this is a direct rollover contribution from an employer qualified plan or 403(b) arrangement, and if it includes any after-tax (or nondeductible) contributions to such employer qualified plan or 403(b) arrangement, indicate the amount of after-tax contribution included in this direct rollover: $ .]", "samples": [{"hash": "5owYErXSkKK", "uri": "/contracts/5owYErXSkKK#direct-rollover", "label": "Individual Retirement Custodial Account Adoption Agreement", "score": 31.2073173523, "published": true}, {"hash": "5bzwCiMjFeR", "uri": "/contracts/5bzwCiMjFeR#direct-rollover", "label": "Individual Retirement Custodial Account Adoption Agreement", "score": 30.5434799194, "published": true}, {"hash": "52WRZuMXDh", "uri": "/contracts/52WRZuMXDh#direct-rollover", "label": "Individual Retirement Custodial Account Adoption Agreement", "score": 29.9267101288, "published": true}], "size": 65, "snippet_links": [{"key": "eligible-rollover-distribution", "type": "definition", "offset": [24, 54]}, {"key": "an-employer", "type": "clause", "offset": [60, 71]}, {"key": "qualified-plan", "type": "clause", "offset": [72, 86]}, {"key": "rollover-contribution", "type": "clause", "offset": [150, 171]}, {"key": "contributions-to", "type": "clause", "offset": [279, 295]}], "hash": "9b282c8cd093d821aa8bda925dea4557", "id": 2}, {"snippet": "Direct rollover of an eligible rollover distribution from an employer qualified plan, 403(b) arrangement or eligible 457 plan.", "samples": [{"hash": "fGrzfb0kjJm", "uri": "/contracts/fGrzfb0kjJm#direct-rollover", "label": "Individual Retirement Custodial Account Adoption Agreement", "score": 33.5509934344, "published": true}, {"hash": "40nLlSOe8Fl", "uri": "/contracts/40nLlSOe8Fl#direct-rollover", "label": "Individual Retirement Custodial Account Adoption Agreement", "score": 32.8094215393, "published": true}, {"hash": "iArX3KP1Hcl", "uri": "/contracts/iArX3KP1Hcl#direct-rollover", "label": "Individual Retirement Custodial Account Adoption Agreement", "score": 32.6168670654, "published": true}], "size": 19, "snippet_links": [{"key": "eligible-rollover-distribution", "type": "definition", "offset": [22, 52]}, {"key": "an-employer", "type": "clause", "offset": [58, 69]}, {"key": "qualified-plan", "type": "clause", "offset": [70, 84]}], "hash": "7e05d94f240bf86514fdfdb846845c1d", "id": 3}, {"snippet": "A payment made by the Plan to an Eligible Retirement Plan that is specified by the distributee or a payment received by the Plan from an Eligible Retirement Plan on behalf of a Participant or an Employee, if selected in the Adoption Agreement by the Employer. A Direct Rollover from a \u2587\u2587\u2587\u2587 Elective Deferral account under a qualified cash or deferred arrangement may only be made to another designated \u2587\u2587\u2587\u2587 account under an applicable retirement plan described in Code Section 402A(e)(1) or to a \u2587\u2587\u2587\u2587 \u2587\u2587\u2587 described in Code Section 408A, and only to the extent the rollover is permitted under the rules of Code Section 402(c). Moreover, a Plan is permitted to treat the balance of the Participant\u2019s designated \u2587\u2587\u2587\u2587 account and the Participant\u2019s other accounts under the Plan as accounts held under two separate Plans [within the meaning of Section 414(I)] for purposes of applying the special rule in A-11 of Regulations Section 1.401(a)(31)-1 [under which a Plan will satisfy Code Section 401(a)(31) even though the Plan Administrator does not permit any distributee to elect a Direct Rollover with respect to Eligible Rollover Distributions during a year that are reasonably expected to total less than $200].", "samples": [{"hash": "l1HzNAfvpat", "uri": "/contracts/l1HzNAfvpat#direct-rollover", "label": "Defined Contribution Plan", "score": 26.7785835266, "published": true}, {"hash": "eNxGHQUp7z4", "uri": "/contracts/eNxGHQUp7z4#direct-rollover", "label": "Defined Contribution Plan", "score": 25.2360858917, "published": true}, {"hash": "91weA3suqRj", "uri": "/contracts/91weA3suqRj#direct-rollover", "label": "Savings and Investment Plan Document (Sterling Chemicals Inc)", "score": 21.8542098999, "published": true}], "size": 11, "snippet_links": [{"key": "an-eligible-retirement-plan", "type": "definition", "offset": [30, 57]}, {"key": "received-by", "type": "definition", "offset": [108, 119]}, {"key": "on-behalf-of", "type": "definition", "offset": [162, 174]}, {"key": "a-participant", "type": "clause", "offset": [175, 188]}, {"key": "an-employee", "type": "definition", "offset": [192, 203]}, {"key": "adoption-agreement", "type": "definition", "offset": [224, 242]}, {"key": "by-the-employer", "type": "clause", "offset": [243, 258]}, {"key": "a-\u2587", "type": "clause", "offset": [283, 286]}, {"key": "elective-deferral-account", "type": "clause", "offset": [290, 315]}, {"key": "cash-or-deferred-arrangement", "type": "clause", "offset": [334, 362]}, {"key": "code-section", "type": "definition", "offset": [464, 476]}, {"key": "to-the-extent", "type": "clause", "offset": [546, 559]}, {"key": "rules-of", "type": "definition", "offset": [596, 604]}, {"key": "the-participant", "type": "clause", "offset": [680, 695]}, {"key": "other-accounts", "type": "definition", "offset": [744, 758]}, {"key": "separate-plans", "type": "clause", "offset": [801, 815]}, {"key": "meaning-of", "type": "definition", "offset": [828, 838]}, {"key": "for-purposes-of", "type": "clause", "offset": [855, 870]}, {"key": "special-rule", "type": "clause", "offset": [884, 896]}, {"key": "the-plan-administrator", "type": "clause", "offset": [1012, 1034]}, {"key": "does-not-permit", "type": "clause", "offset": [1035, 1050]}, {"key": "with-respect-to", "type": "clause", "offset": [1094, 1109]}, {"key": "eligible-rollover-distributions", "type": "clause", "offset": [1110, 1141]}, {"key": "a-year", "type": "definition", "offset": [1149, 1155]}], "hash": "66ef8947b85e14590b462e856fde9a06", "id": 4}, {"snippet": "A payment made by the Plan to an Eligible Retirement Plan that is specified by the Participant or a payment received by the Plan from an Eligible Retirement Plan on behalf of a Participant or an Employee, if selected in the Adoption Agreement by the Employer.", "samples": [{"hash": "lgi856Tp1Ol", "uri": "/contracts/lgi856Tp1Ol#direct-rollover", "label": "Defined Contribution Plan (Georgetown Bancorp, Inc.)", "score": 21.0, "published": true}, {"hash": "i2u030jX9Vq", "uri": "/contracts/i2u030jX9Vq#direct-rollover", "label": "401(k) Defined Contribution Plan (Measurement Specialties Inc)", "score": 21.0, "published": true}, {"hash": "9d0dWeDzBM7", "uri": "/contracts/9d0dWeDzBM7#direct-rollover", "label": "Defined Contribution Plan (United Community Bancorp)", "score": 21.0, "published": true}], "size": 9, "snippet_links": [{"key": "the-plan", "type": "clause", "offset": [18, 26]}, {"key": "an-eligible-retirement-plan", "type": "definition", "offset": [30, 57]}, {"key": "the-participant", "type": "clause", "offset": [79, 94]}, {"key": "received-by", "type": "definition", "offset": [108, 119]}, {"key": "on-behalf-of", "type": "definition", "offset": [162, 174]}, {"key": "a-participant", "type": "clause", "offset": [175, 188]}, {"key": "an-employee", "type": "definition", "offset": [192, 203]}, {"key": "adoption-agreement", "type": "definition", "offset": [224, 242]}, {"key": "by-the-employer", "type": "clause", "offset": [243, 258]}], "hash": "6f4c79fda2aac2b9b85680568e49ef92", "id": 5}, {"snippet": "With respect to any cash payment in excess of $200 hereunder which constitutes an Eligible Rollover Distribution, a Distributee may direct the Administrator to have such payment (other than from a Post-Tax Account) paid in the form of a Trustee Transfer, in accordance with the procedure established by the responsible Named Fiduciary, provided the responsible Named Fiduciary receives written Notice of such direction with specific instructions as to the Eligible Retirement Plan on or prior to the applicable Sweep Date for payment. If the Participant does not transfer all of such payment, the minimum amount which can be transferred is $500.", "samples": [{"hash": "eEBoyf8y9Vi", "uri": "/contracts/eEBoyf8y9Vi#direct-rollover", "label": "401(k) Plan (Pepsiamericas Inc/Il/)", "score": 21.1423683167, "published": true}, {"hash": "jSBLCgK0ibz", "uri": "/contracts/jSBLCgK0ibz#direct-rollover", "label": "401(k) Plan (Pepsiamericas Inc/Il/)", "score": 21.0, "published": true}], "size": 8, "snippet_links": [{"key": "with-respect-to", "type": "clause", "offset": [0, 15]}, {"key": "cash-payment-in", "type": "definition", "offset": [20, 35]}, {"key": "eligible-rollover-distribution", "type": "definition", "offset": [82, 112]}, {"key": "the-administrator", "type": "clause", "offset": [139, 156]}, {"key": "tax-account", "type": "definition", "offset": [202, 213]}, {"key": "trustee-transfer", "type": "definition", "offset": [237, 253]}, {"key": "in-accordance-with", "type": "clause", "offset": [255, 273]}, {"key": "the-procedure", "type": "clause", "offset": [274, 287]}, {"key": "the-responsible", "type": "clause", "offset": [303, 318]}, {"key": "named-fiduciary", "type": "definition", "offset": [319, 334]}, {"key": "notice-of", "type": "definition", "offset": [394, 403]}, {"key": "specific-instructions", "type": "definition", "offset": [424, 445]}, {"key": "eligible-retirement-plan", "type": "definition", "offset": [456, 480]}, {"key": "the-applicable", "type": "clause", "offset": [496, 510]}, {"key": "date-for-payment", "type": "definition", "offset": [517, 533]}, {"key": "the-participant", "type": "clause", "offset": [538, 553]}, {"key": "minimum-amount", "type": "definition", "offset": [597, 611]}], "hash": "559621bb9ac9f6c840c38b170134f231", "id": 6}, {"snippet": "(a) This Section applies to distributions made on or after January 1, 1993. Notwithstanding any provision of the Plan to the contrary that would otherwise limit a distributee's election under this Section, a distributee may elect, at the time and in the manner prescribed by the Plan Administrator, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the distributee in a direct rollover.", "samples": [{"hash": "hndzCgwTxZR", "uri": "/contracts/hndzCgwTxZR#direct-rollover", "label": "Retirement & Profit Sharing Plan (Aironet Wireless Communications Inc)", "score": 18.0, "published": true}, {"hash": "aAGMe5BHOZP", "uri": "/contracts/aAGMe5BHOZP#direct-rollover", "label": "Retirement & Profit Sharing Plan (Telxon Corp)", "score": 18.0, "published": true}], "size": 7, "snippet_links": [{"key": "applies-to", "type": "clause", "offset": [17, 27]}, {"key": "after-january", "type": "clause", "offset": [53, 66]}, {"key": "provision-of-the", "type": "clause", "offset": [96, 112]}, {"key": "election-under", "type": "clause", "offset": [177, 191]}, {"key": "at-the-time", "type": "clause", "offset": [231, 242]}, {"key": "the-plan-administrator", "type": "clause", "offset": [275, 297]}, {"key": "eligible-rollover-distribution", "type": "definition", "offset": [325, 355]}, {"key": "an-eligible-retirement-plan", "type": "definition", "offset": [373, 400]}], "hash": "3e27d3901114a6335fc15e516de92a63", "id": 7}, {"snippet": "A direct transfer of an Eligible Rollover Distribution from this Account to an Eligible Retirement Plan.", "samples": [{"hash": "bvG5Lo2zmFx", "uri": "/contracts/bvG5Lo2zmFx#direct-rollover", "label": "403(b) Individual Custodial Account Agreement", "score": 36.5509934344, "published": true}, {"hash": "2Fnl7ehfGXq", "uri": "/contracts/2Fnl7ehfGXq#direct-rollover", "label": "457(b) Individual Custodial Account Agreement", "score": 36.5509934344, "published": true}, {"hash": "2lY2B9bFyRu", "uri": "/contracts/2lY2B9bFyRu#direct-rollover", "label": "403(b)(7) Individual Custodial Account Agreement", "score": 25.0793972015, "published": true}], "size": 6, "snippet_links": [{"key": "transfer-of", "type": "definition", "offset": [9, 20]}, {"key": "eligible-rollover-distribution", "type": "definition", "offset": [24, 54]}, {"key": "an-eligible-retirement-plan", "type": "definition", "offset": [76, 103]}], "hash": "b3196089a978ec953e92fb6a5b6bee86", "id": 8}, {"snippet": "A direct rollover moves eligible distribution assets from your eligible retirement plan to your \u2587\u2587\u2587\u2587 \u2587\u2587\u2587 in a manner that prevents you from cashing or liquidating the plan assets, or even depositing the assets anywhere except in the receiving \u2587\u2587\u2587\u2587 \u2587\u2587\u2587. A direct rollover is reported to the IRS. There are no IRS limitations, such as the 60-day period or one per 1-year limitation, on direct rollovers.", "samples": [{"hash": "a7vdPpsEQyf", "uri": "/contracts/a7vdPpsEQyf#direct-rollover", "label": "Customer Agreement", "score": 31.714056015, "published": true}, {"hash": "brkTcEiaLRx", "uri": "/contracts/brkTcEiaLRx#direct-rollover", "label": "Customer Agreement", "score": 30.7039680481, "published": true}, {"hash": "2wtxOrZy1N6", "uri": "/contracts/2wtxOrZy1N6#direct-rollover", "label": "Customer Agreement", "score": 27.7103042603, "published": true}], "size": 6, "snippet_links": [{"key": "distribution-assets", "type": "definition", "offset": [33, 52]}, {"key": "eligible-retirement-plan", "type": "definition", "offset": [63, 87]}, {"key": "plan-assets", "type": "clause", "offset": [167, 178]}, {"key": "the-assets", "type": "clause", "offset": [199, 209]}, {"key": "the-receiving", "type": "clause", "offset": [229, 242]}, {"key": "irs-limitations", "type": "definition", "offset": [308, 323]}, {"key": "day-period", "type": "definition", "offset": [340, 350]}, {"key": "direct-rollovers", "type": "clause", "offset": [384, 400]}], "hash": "40ee2fd6861e56a690d589af9ddd15c0", "id": 9}, {"snippet": "A rollover, at the Participant\u2019s direction, of all or a portion of the Participant\u2019s vested Account Balance directly to an Eligible Retirement Plan.", "samples": [{"hash": "dSQYYTT2eOJ", "uri": "/contracts/dSQYYTT2eOJ#direct-rollover", "label": "Governmental 457(b) Plan Basic Plan Document", "score": 30.9618091583, "published": true}, {"hash": "hb7anHyrQti", "uri": "/contracts/hb7anHyrQti#direct-rollover", "label": "Governmental 457(b) Plan Basic Plan Document", "score": 24.1554794312, "published": true}], "size": 6, "snippet_links": [{"key": "the-participant", "type": "clause", "offset": [15, 30]}, {"key": "a-portion", "type": "definition", "offset": [54, 63]}, {"key": "vested-account-balance", "type": "clause", "offset": [85, 107]}, {"key": "an-eligible-retirement-plan", "type": "definition", "offset": [120, 147]}], "hash": "a1ca849d47bbd58f3c2ed0177bc30418", "id": 10}], "next_curs": "ClgSUmoVc35sYXdpbnNpZGVyY29udHJhY3RzcjQLEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2IhhkaXJlY3Qtcm9sbG92ZXIjMDAwMDAwMGEMogECZW4YACAA", "clause": {"children": [["eligible-rollover-distribution", "Eligible Rollover Distribution"], ["eligible-retirement-plan", "Eligible Retirement Plan"], ["direct-rollover", "Direct Rollover"], ["definitions", "Definitions"], ["distributee", "Distributee"]], "parents": [["traditional-ira-election", "TRADITIONAL IRA ELECTION"], ["definitions", "Definitions"], ["direct-rollovers", "Direct Rollovers"], ["direct-rollover-of-eligible-rollover-distributions", "Direct Rollover of Eligible Rollover Distributions"], ["direct-rollover", "Direct Rollover"]], "title": "Direct Rollover", "size": 289, "id": "direct-rollover", "related": [["direct-rollovers", "Direct Rollovers", "<strong>Direct Rollovers</strong>"], ["rollover", "Rollover", "Rollover"], ["rollover-contributions", "Rollover Contributions", "Rollover Contributions"], ["hardship-distribution", "Hardship Distribution", "Hardship Distribution"], ["domestic-relations-orders", "Domestic Relations Orders", "Domestic Relations Orders"]], "related_snippets": [], "updated": "2025-07-24T06:49:08+00:00"}, "json": true, "cursor": ""}}