Rollover contributions
(A) In general
(A)In general#
No rollover contribution may be made to a Roth IRA unless it is a qualified rollover contribution.
(B)Coordination with limit#
(i) In general A qualified rollover contribution shall not be taken into account for purposes of paragraph (2).
(ii) Exception for rollovers from qualified tuition programs Clause (i) shall not apply to any qualified rollover contribution described in subsection (e)(1)(C).
(B)(i)In general#
A qualified rollover contribution shall not be taken into account for purposes of paragraph (2).
(B)(ii)Exception for rollovers from qualified tuition programs#
Clause (i) shall not apply to any qualified rollover contribution described in subsection (e)(1)(C).