The term “eligible retirement plan”, means a retirement plan to which a rollover contribution can be made. These are:
(i)an individual retirement account described in section 408(a),
(ii)an individual retirement annuity described in section 408(b) (other than an endowment contract),
(iii)a qualified trust,
(iv)an annuity plan described in section 403(a),
(v)an eligible deferred compensation plan described in section 457(b) which is maintained by an eligible employer described in section 457(e)(1)(A), and
(vi)an annuity contract described in section 403(b).
If any portion of an eligible rollover distribution is attributable to payments or distributions from a designated Roth account (as defined in section 402A), an eligible retirement plan with respect to such portion shall include only another designated Roth account and a Roth IRA. [IRC § 402(c)(8)(B)]
