Rollover contributions
(A) In general
(A)In general#
A rollover contribution of any payment or distribution from a designated Roth account which is otherwise allowable under this chapter may be made only if the contribution is to—
(i) another designated Roth account of the individual from whose account the payment or distribution was made, or
(ii) a Roth IRA of such individual.
(A)(i)#
another designated Roth account of the individual from whose account the payment or distribution was made, or
(A)(ii)#
a Roth IRA of such individual.
(B)Coordination with limit#
Any rollover contribution to a designated Roth account under subparagraph (A) shall not be taken into account for purposes of paragraph (1).