Rollover Contribution. (related or unrelated) means a contribution of a qualifying rollover distribution as described in Code section 402(c)(4) or 408(d)(3) which is distributed to an individual, and contributed by such individual to the Plan in such manner that such portion of the qualifying rollover distribution so contributed to the Plan does not constitute an Annual Addition. A rollover is a related rollover if the monies are rolled over from a plan that is or was sponsored by the Employer or an Affiliate. All other Rollover Contributions are unrelated Rollover Contributions.
Appears in 4 contracts
Samples: Adoption Agreement (Sonic Corp), Fairfax Financial Holdings LTD/ Can, Metals Usa Inc