The Non Rollables

[Jed Macy]

Here is my list of distributions that will NOT legally be rollable into a qualified plan after 2001. Distributions from:

1- a non qualified plan;

2- a qualified plan that has lost its qualification (whether its sponsor knows it or not);

3- an employee's after-tax contributions in a traditional IRA;

4- a qualified plan in the form of periodic payments that are expected to last for the participant's lifetime, or for the participant's lifetime and that of his or her beneficiary, or for a period of 10 years or more;

5- a qualified plan that was a death benefit from other than the participant's spouse;

6- a qualified plan that was to an alternate payee other than from the participant's spouse or ex-spouse's plan as part of a divorce;

7- a qualified plan so that it satisfies the minimum distribution requirements of §401(a)(9);

8- a qualified plan that was a loan deemed to be a distribution under §72(p);

9- a qualified plan that is payment of dividends on employer securities under §404(k);

10- a qualified plan that is a corrective distribution under §402(g), §401(k), §401(m) or §415;

11- a non-governmental §457 plan; and

12- a Roth IRA.

Please let us know of any additions or subtractions that need to be made to this list.