{"component": "definition", "props": {"groups": [{"size": 347, "snippet": "means any distribution of all or any portion of the balance to the credit of the Distributee, except that an Eligible Rollover Distribution does not include: (a) any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the Distributee, the joint lives (or joint life expectancies) of the Distributee and the Distributee's Beneficiary, or for a specified period of 10 years or more; (b) any distribution to the extent such distribution is required under Section 401(a)(9) of the Code; and (c) the portion of any distribution that is not includable in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).", "samples": [{"hash": "5T809YYdr5S", "uri": "https://www.sec.gov/Archives/edgar/data/86940/000009212299000040/5.txt", "label": "Employment Contract (Savannah Electric & Power Co)", "score": 6.0, "published": false}, {"hash": "acEvFsRHXDV", "uri": "https://www.sec.gov/Archives/edgar/data/86940/000009212299000040/4.txt", "label": "Employment Contract (Savannah Electric & Power Co)", "score": 6.0, "published": false}, {"hash": "1K96Sz0qJs7", "uri": "https://www.sec.gov/Archives/edgar/data/86940/000009212298000058/19.txt", "label": "Employment Contract (Savannah Electric & Power Co)", "score": 6.0, "published": false}], "snippet_links": [{"key": "distribution-of", "type": "clause", "offset": [10, 25]}, {"key": "the-balance", "type": "clause", "offset": [48, 59]}, {"key": "the-credit", "type": "definition", "offset": [63, 73]}, {"key": "an-eligible", "type": "clause", "offset": [106, 117]}, {"key": "substantially-equal-periodic-payments", "type": "clause", "offset": [206, 243]}, {"key": "life-expectancy", "type": "definition", "offset": [302, 317]}, {"key": "the-joint", "type": "clause", "offset": [339, 348]}, {"key": "life-expectancies", "type": "clause", "offset": [365, 382]}, {"key": "period-of", "type": "clause", "offset": [457, 466]}, {"key": "years-or-more", "type": "clause", "offset": [470, 483]}, {"key": "to-the-extent", "type": "clause", "offset": [506, 519]}, {"key": "the-code", "type": "clause", "offset": [577, 585]}, {"key": "gross-income", "type": "definition", "offset": [653, 665]}, {"key": "employer-securities", "type": "definition", "offset": [758, 777]}], "hash": "eece9951d4398cb958d62875acc81f73", "id": 1}, {"size": 206, "snippet": "means any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include:", "samples": [{"hash": "4DmXDDrTJ6V", "uri": "https://www.sec.gov/Archives/edgar/data/93410/000095014225001953/eh250641128_ex9901.htm", "label": "Chevron Corp", "score": 20.5427780151, "published": false}, {"hash": "41Pc57Ufsek", "uri": "http://iac.iga.in.gov/iac//20120718-IR-035120397ONA.xml.pdf", "label": "iac.iga.in.gov", "score": 19.2311401367, "published": false}, {"hash": "cGILNJoZodh", "uri": "https://www.sec.gov/Archives/edgar/data/1944013/000119312523089762/d491057dex43.htm", "label": "Crane Co", "score": 18.2511978149, "published": false}], "snippet_links": [{"key": "distribution-of", "type": "clause", "offset": [10, 25]}, {"key": "the-balance", "type": "clause", "offset": [48, 59]}, {"key": "the-credit", "type": "definition", "offset": [63, 73]}, {"key": "an-eligible", "type": "clause", "offset": [106, 117]}], "hash": "19294f9c5fd82a55b0d86d28c5e850e8", "id": 2}, {"size": 84, "snippet": "An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of ten years or more; any distribution to the extent such distribution is required under Code Section 401(a)(9); and the portion of any distribution that is not includible in gross income (determined without regard to the exclusion of net unrealized appreciation with respect to employer securities).", "samples": [{"hash": "lI7sW31QFvH", "uri": "/contracts/lI7sW31QFvH#eligible-rollover-distribution", "label": "Defined Contribution Master Plan and Trust Agreement (Sonic Corp)", "score": 18.0, "published": true}, {"hash": "iBdeiOuQpqc", "uri": "/contracts/iBdeiOuQpqc#eligible-rollover-distribution", "label": "Retirement Savings Plan (Capital Holdings Inc)", "score": 18.0, "published": true}, {"hash": "hX0lSFJRvra", "uri": "/contracts/hX0lSFJRvra#eligible-rollover-distribution", "label": "401(k) Savings Plan (Summit Care Corp)", "score": 18.0, "published": true}], "snippet_links": [{"key": "an-eligible", "type": "clause", "offset": [0, 11]}, {"key": "distribution-of", "type": "clause", "offset": [41, 56]}, {"key": "the-balance", "type": "clause", "offset": [79, 90]}, {"key": "the-credit", "type": "definition", "offset": [94, 104]}, {"key": "substantially-equal-periodic-payments", "type": "clause", "offset": [233, 270]}, {"key": "life-expectancy", "type": "definition", "offset": [329, 344]}, {"key": "the-joint", "type": "clause", "offset": [368, 377]}, {"key": "life-expectancies", "type": "clause", "offset": [394, 411]}, {"key": "designated-beneficiary", "type": "definition", "offset": [454, 476]}, {"key": "period-of", "type": "clause", "offset": [497, 506]}, {"key": "years-or-more", "type": "clause", "offset": [511, 524]}, {"key": "to-the-extent", "type": "clause", "offset": [543, 556]}, {"key": "code-section", "type": "definition", "offset": [593, 605]}, {"key": "gross-income", "type": "definition", "offset": [679, 691]}, {"key": "exclusion-of", "type": "clause", "offset": [726, 738]}, {"key": "employer-securities", "type": "definition", "offset": [783, 802]}], "hash": "1d7cdb870ca24c44583f751e63bc722f", "id": 3}, {"size": 72, "snippet": "means all or any portion of the balance of the Plan to the credit of a Distributee or a Beneficiary of a Participant, except that an Eligible Rollover Distribution shall not include (a) any distribution that is (i) one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the Distributee or the joint lives (or joint life expectancies) of the Distributee and the Distributee\u2019s Beneficiary or (ii) for a specified period of ten years or more, (b) any distribution to the extent such distribution is required under Section 401(a)(9) of the Code, or (c) any distribution due to an Unforeseeable Emergency.", "samples": [{"hash": "aK05PPi2IlT", "uri": "https://deferredcompboard.ny.gov/pdf/ModelPlan11-14-14.pdf", "label": "Deferred Compensation Plan", "score": 13.8761119843, "published": false}, {"hash": "jOAKWwG9tJV", "uri": "https://deferredcompboard.ny.gov/system/files/documents/2023/10/state_plan-4-25-17.pdf", "label": "Deferred Compensation Plan", "score": 12.6988363266, "published": false}, {"hash": "k1JKA7l2Sa0", "uri": "https://www.southcolonieschools.org/wp-content/uploads/2018/09/NYSDCP_Plan-Document.pdf", "label": "Deferred Compensation Plan", "score": 12.6837778091, "published": false}], "snippet_links": [{"key": "the-plan", "type": "clause", "offset": [43, 51]}, {"key": "the-credit", "type": "definition", "offset": [55, 65]}, {"key": "a-participant", "type": "clause", "offset": [103, 116]}, {"key": "an-eligible", "type": "clause", "offset": [130, 141]}, {"key": "substantially-equal-periodic-payments", "type": "clause", "offset": [234, 271]}, {"key": "life-expectancy", "type": "definition", "offset": [330, 345]}, {"key": "the-joint", "type": "clause", "offset": [369, 378]}, {"key": "life-expectancies", "type": "clause", "offset": [395, 412]}, {"key": "period-of", "type": "clause", "offset": [491, 500]}, {"key": "years-or-more", "type": "clause", "offset": [505, 518]}, {"key": "to-the-extent", "type": "clause", "offset": [541, 554]}, {"key": "the-code", "type": "clause", "offset": [612, 620]}, {"key": "unforeseeable-emergency", "type": "clause", "offset": [656, 679]}], "hash": "4bb691a0617b9641f203470fd6ad96ec", "id": 4}, {"size": 61, "snippet": "means any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: (i) any distribution that is one of a series of substantially equal periodic payments (not less than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee\u2019s designated Beneficiary, or for a specified period of ten (10) years or more; (ii) any distribution to the extent such distribution is required under Code Section 401(a)(9); (iii) the portion of any distribution that is not includable in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities); (iv) any hardship distribution described in Code Section 401(k)(2)(B)(i)(IV), and (v) any in-service distribution made on account of hardship, if such hardship distributions are permitted under the Plan. After-tax contributions shall not be excluded from the definition of \u201celigible rollover distribution\u201d pursuant to clause (iii) of the preceding sentence. However, any portion of an eligible rollover distribution attributable to after-tax contributions may be transferred only to an individual retirement account or annuity described in Code Section 408(a) or (b), or to a qualified defined contribution plan described in Code Sections 401(a) or 403(a) that agrees to separately account for amounts so transferred, including separately accounting for the portion of such distribution which is includible in gross income and the portion of such distribution which is not so includible.", "samples": [{"hash": "cf1luxZXsOj", "uri": "https://www.atmosenergy.com/sites/default/files/ato11k_062016_1.pdf", "label": "Stock Purchase", "score": 12.2334022522, "published": false}, {"hash": "cG8Jc4pfZTA", "uri": "https://www.sec.gov/Archives/edgar/data/731802/000073180217000028/ato123116ex-4a.htm", "label": "Atmos Energy Corp", "score": 10.4715948105, "published": false}, {"hash": "bcwPUCN0k3I", "uri": "https://www.sec.gov/Archives/edgar/data/731802/000073180216000051/ato123115ex-4a.htm", "label": "Atmos Energy Corp", "score": 9.4668035507, "published": false}], "snippet_links": [{"key": "distribution-of", "type": "clause", "offset": [10, 25]}, {"key": "the-balance", "type": "clause", "offset": [48, 59]}, {"key": "the-credit", "type": "definition", "offset": [63, 73]}, {"key": "an-eligible", "type": "clause", "offset": [106, 117]}, {"key": "substantially-equal-periodic-payments", "type": "clause", "offset": [206, 243]}, {"key": "life-expectancy", "type": "definition", "offset": [291, 306]}, {"key": "the-joint", "type": "clause", "offset": [330, 339]}, {"key": "life-expectancies", "type": "clause", "offset": [356, 373]}, {"key": "designated-beneficiary", "type": "definition", "offset": [416, 438]}, {"key": "period-of", "type": "clause", "offset": [459, 468]}, {"key": "years-or-more", "type": "clause", "offset": [478, 491]}, {"key": "to-the-extent", "type": "clause", "offset": [515, 528]}, {"key": "code-section", "type": "definition", "offset": [565, 577]}, {"key": "gross-income", "type": "definition", "offset": [653, 665]}, {"key": "employer-securities", "type": "definition", "offset": [758, 777]}, {"key": "hardship-distributions", "type": "clause", "offset": [931, 953]}, {"key": "the-plan", "type": "clause", "offset": [974, 982]}, {"key": "tax-contributions", "type": "clause", "offset": [990, 1007]}, {"key": "the-definition-of", "type": "definition", "offset": [1035, 1052]}, {"key": "pursuant-to-clause", "type": "clause", "offset": [1086, 1104]}, {"key": "account-or-annuity", "type": "clause", "offset": [1288, 1306]}, {"key": "qualified-defined-contribution-plan", "type": "clause", "offset": [1356, 1391]}, {"key": "agrees-to", "type": "clause", "offset": [1441, 1450]}, {"key": "accounting-for", "type": "clause", "offset": [1519, 1533]}], "hash": "8b8a00f77232e4cae9483ea51db418bc", "id": 5}, {"size": 50, "snippet": "means all or any portion of a member\u2019s account, except that an eligible rollover distribution does not include any of the following:", "samples": [{"hash": "3wyLWytOsMC", "uri": "https://www.legis.iowa.gov/docs/code/2025/411.6B.pdf", "label": "www.legis.iowa.gov", "score": 14.6453065872, "published": false}, {"hash": "dKtFBn6sEfu", "uri": "https://www.legis.iowa.gov/docs/code/2018/97A.pdf", "label": "www.legis.iowa.gov", "score": 12.8905954361, "published": false}, {"hash": "beyd9qHueH4", "uri": "https://www.legis.iowa.gov/docs/code/2022/97A.pdf", "label": "www.legis.iowa.gov", "score": 10.9603013992, "published": false}], "snippet_links": [{"key": "a-member", "type": "clause", "offset": [28, 36]}, {"key": "an-eligible", "type": "clause", "offset": [60, 71]}], "hash": "1a7b4e7be06b661de91c1c7c8e18a1b8", "id": 6}, {"size": 42, "snippet": "means a payment to a distributee,", "samples": [{"hash": "kHzY1CF5rMp", "uri": "https://www.azleg.gov/legtext/51leg/1r/laws/0111.pdf", "label": "Retirement Plan", "score": 12.1704311371, "published": false}, {"hash": "5gjwntFomq", "uri": "https://www.azleg.gov/legtext/50leg/1r/bills/sb1615p.pdf", "label": "www.azleg.gov", "score": 11.1834363937, "published": false}, {"hash": "6FCRaEh01nT", "uri": "https://www.azleg.gov/legtext/50leg/1r/proposed/s.1013ds.pdf", "label": "Amendment", "score": 9.8172483444, "published": false}], "snippet_links": [{"key": "payment-to-a", "type": "clause", "offset": [8, 20]}], "hash": "bfeb2a78fb4263e6dd1a4660df1ea65b", "id": 7}, {"size": 41, "snippet": "means any distribution of", "samples": [{"hash": "haDB5YLPLcD", "uri": "http://www.oklegislature.gov/cf_pdf/2017-18%20COMMITTEE%20SUBS/hcs/HB1706%20CS.pdf", "label": "www.oklegislature.gov", "score": 6.2696781158, "published": false}, {"hash": "jK6TPJaFaSC", "uri": "http://www.oklegislature.gov/cf_pdf/2017-18%20FLR/sflr/hb2515%20sflr.pdf", "label": "www.oklegislature.gov", "score": 6.1259412766, "published": false}, {"hash": "1RoWKW7Bu9I", "uri": "http://www.oklegislature.gov/cf_pdf/2017-18%20FLR/sflr/hb1706%20sflr.pdf", "label": "www.oklegislature.gov", "score": 6.0958247185, "published": false}], "snippet_links": [{"key": "distribution-of", "type": "clause", "offset": [10, 25]}], "hash": "8b4c09c09a58a7559426d5a2f9ee40dd", "id": 8}, {"size": 40, "snippet": "means a payment to a", "samples": [{"hash": "1j0xexqu78u", "uri": "https://trackbill.com/s3/bills/AZ/2025/SB/1287/amendments/529899.pdf", "label": "Amendment", "score": 22.2829532623, "published": false}, {"hash": "49EkR6SBKMu", "uri": "https://www.azleg.gov/legtext/57leg/1R/proposed/H.1287NGUYEN.PDF", "label": "www.azleg.gov", "score": 20.0866909027, "published": false}, {"hash": "igySnwd9zLS", "uri": "https://www.azleg.gov/legtext/57leg/1R/bills/SB1287P.pdf", "label": "www.azleg.gov", "score": 17.9373722076, "published": false}], "snippet_links": [{"key": "payment-to-a", "type": "clause", "offset": [8, 20]}], "hash": "db89940e8565bd15d09d41b5488fd87a", "id": 9}, {"size": 35, "snippet": "means any distribution of all or any taxable portion of the benefit to the credit of a member or a member's spouse, except that an eligible rollover distribution does not include the following:", "samples": [{"hash": "4AZawT9H3Nz", "uri": "http://iac.iga.in.gov/iac//20071205-IR-035070818ONA.xml.pdf", "label": "iac.iga.in.gov", "score": 19.6608943939, "published": false}, {"hash": "41Pc57Ufsek", "uri": "http://iac.iga.in.gov/iac//20120718-IR-035120397ONA.xml.pdf", "label": "iac.iga.in.gov", "score": 19.2311401367, "published": false}, {"hash": "8YfKNC9fzQW", "uri": "http://iac.iga.in.gov/iac//T00350/A00180.PDF?&iacv=iac2024", "label": "iac.iga.in.gov", "score": 16.2758083344, "published": false}], "snippet_links": [{"key": "distribution-of", "type": "clause", "offset": [10, 25]}, {"key": "the-benefit", "type": "definition", "offset": [56, 67]}, {"key": "the-credit", "type": "definition", "offset": [71, 81]}, {"key": "a-member", "type": "clause", "offset": [85, 93]}, {"key": "an-eligible", "type": "clause", "offset": [128, 139]}], "hash": "31bdaebfd8535bace960e0b8591daefa", "id": 10}], "next_curs": "CmsSZWoVc35sYXdpbnNpZGVyY29udHJhY3RzckcLEhpEZWZpbml0aW9uU25pcHBldEdyb3VwX3Y1NiInZWxpZ2libGUtcm9sbG92ZXItZGlzdHJpYnV0aW9uIzAwMDAwMDBhDKIBAmVuGAAgAA==", "definition": {"title": "Eligible Rollover Distribution", "size": 1830, "snippet": "means any distribution of all or any portion of the balance to the credit of the Distributee, except that an Eligible Rollover Distribution does not include: (a) any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the Distributee, the joint lives (or joint life expectancies) of the Distributee and the Distributee's Beneficiary, or for a specified period of 10 years or more; (b) any distribution to the extent such distribution is required under Section 401(a)(9) of the Code; and (c) the portion of any distribution that is not includable in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities).", "id": "eligible-rollover-distribution", "examples": ["A direct transfer of an <strong>Eligible Rollover Distribution</strong> from this Account to an Eligible Retirement Plan.", "A deposit to this Account of an <strong>Eligible Rollover Distribution</strong> from another Eligible Retirement Plan."], "related": [["rollover-distribution", "Rollover Distribution", "Rollover Distribution"], ["eligible-retirement-plan", "Eligible Retirement Plan", "Eligible Retirement Plan"], ["direct-rollover", "Direct rollover", "Direct rollover"], ["eligible-retiree", "Eligible Retiree", "Eligible Retiree"], ["rollover-contribution", "Rollover Contribution", "Rollover Contribution"]], "related_snippets": [], "updated": "2026-03-11T05:19:41+00:00"}, "json": true, "cursor": ""}}