Eligible retirement plan
The term “eligible retirement plan” means—
(i)#
an individual retirement account described in section 408(a),
(ii)#
an individual retirement annuity described in section 408(b) (other than an endowment contract),
(iii)#
a qualified trust,
(iv)#
an annuity plan described in section 403(a),
(v)#
an eligible deferred compensation plan described in section 457(b) which is maintained by an eligible employer described in section 457(e)(1)(A), and
(vi)#
an annuity contract described in section 403(b).
If any portion of an eligible rollover distribution is attributable to payments or distributions from a designated Roth account (as defined in section 402A), an eligible retirement plan with respect to such portion shall include only another designated Roth account and a Roth IRA.