us/statute/26/72/t/4/C/i

(i)#

payments described in paragraph (2)(A)(iv) are being made from a qualified retirement plan,

(ii)#

a transfer or a rollover from such qualified retirement plan of all or a portion of the taxpayer’s benefit under the plan is made to another qualified retirement plan, and

(iii)#

distributions from the transferor and transferee plans would in combination continue to satisfy the requirements of paragraph (2)(A)(iv) if they had been made only from the transferor plan,

such transfer or rollover shall not be treated as a modification under subparagraph (A)(ii), and compliance with paragraph (2)(A)(iv) shall be determined on the basis of the combined distributions described in clause (iii).

Rollovers to subsequent plan

(i)#

(ii)#

(iii)#

Rollovers to subsequent plan

(i)#

(ii)#

(iii)#