In general
For purposes of this section, the term “rollover contribution” includes a contribution to a Coverdell education savings account made before the end of the 1-year period beginning on the date on which the contributor receives an amount under section 1477 of title 10 , United States Code, or section 1967 of title 38 of such Code, with respect to a person, to the extent that such contribution does not exceed—
(i)#
the sum of the amounts received during such period by such contributor under such sections with respect to such person, reduced by
(ii)#
the amounts so received which were contributed to a Roth IRA under section 408A(e)(2) or to another Coverdell education savings account.