Qualified Rollover Contributions. If current eligibility requirements as defined by the Code and Regulations are met, spouse, nonspouse, or qualified trust beneficiary may make a qualified rollover contribution to a ▇▇▇▇ ▇▇▇ from an eligible retirement plan other than a ▇▇▇▇ ▇▇▇. A qualified rollover contribution must be sent in a direct rollover from the distributing plan to the Inherited ▇▇▇▇ ▇▇▇. The beneficiary may not have constructive receipt of the assets. For assistance in determining qualified rollover contribution eligibility and the tax consequences of such a transaction, consult a tax advisor. DISTRIBUTIONS – DEATH OF IRA OWNER ON OR AFTER JANUARY 1, 2020” in this document for more information. MISCELLANEOUS
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Sources: Custodial Agreement, Custodial Agreement