from an eligible retirement plan, but only if—
(i)#
in the case of an individual retirement plan, such rollover contribution meets the requirements of section 408(d)(3), and
(ii)#
in the case of any eligible retirement plan (as defined in section 402(c)(8)(B) other than clauses (i) and (ii) thereof), such rollover contribution meets the requirements of section 402(c), 403(b)(8), or 457(e)(16), as applicable, and