PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 827 "(B) The incidental death benefit requirements of section 401(a). " (6) ROLLOVER CONTRIBUTIONS. — "(A) IN GENERAL.—No rollover contribution may be made to a Roth IRA unless it is a qualified rollover contribution. "(B) COORDINATION WITH LIMIT. —A qualified rollover contribution shall not be taken into account for purposes of paragraph (2). " (7) TIME WHEN CONTRIBUTIONS MADE.—For purposes of this section, the rule of section 219(f)(3) shall apply. "(d) DISTRIBUTION RULES. —For purposes of this title— " (1) GENERAL RULES.— "(A) EXCLUSIONS FROM GROSS INCOME.— Any qualified distribution from a Roth IRA shall not be includible in gross income. "(B) NONQUALIFIED DISTRIBUTIONS.— In applying section 72 to any distribution from a Roth IRA which is not a qualified distribution, such distribution shall be treated as made from contributions to the Roth IRA to the extent that such distribution, when added to all previous distributions from the Roth IRA, does not exceed the aggregate amount of contributions to the Roth IRA. "(2) QUALIFIED DISTRIBUTION. —For purposes of this subsection— "(A) IN GENERAL.— The term 'qualified distribution' means any payment or distribution— "(i) made on or after the date on which the individual attains age 59V2, "(ii) made to a beneficiary (or to the estate of the individual) on or after the death of the individual, "(iii) attributable to the individual's being disabled (within the meaning of section 72(m)(7)), or "(iv) which is a qualified special purpose distribution. "(B) CERTAIN DISTRIBUTIONS WITHIN S YEARS. — A pay- ment or distribution shall not be treated as a qualified distribution under subparagraph (A) if— "(i) it is made within the 5-taxable year period beginning with the 1st taxable year for which the individual made a contribution to a Roth IRA (or such individual's spouse made a contribution to a Roth IRA) established for such individual, or "(ii) in the case of a payment or distribution proj)- erly allocable (as determined in the manner prescribed by the Secretary) to a qualified rollover contribution from an individual retirement plan other than a Roth IRA (or income allocable thereto), it is made within the 5-taxable year period beginning with the taxable year in which the rollover contribution was made. "(3) ROLLOVERS FROM AN IRA OTHER THAN A ROTH IRA.— "(A) IN GENERAL. — Notwithstanding section 408(d)(3), in the case of any distribution to which this paragraph applies— "(i) there shall be included in gross income any amount which would be includible were it not part of a qualified rollover contribution.
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