1 (A) IN GENERAL.—Paragraph (1) of sec2 tion 408A(e) is amended by adding at the end
3 the following new sentence: ‘‘A qualified rollover
4 contribution shall not include any rollover con-
5 tribution from any eligible retirement plan de-
6 scribed in subparagraph (B) (other than from a
7 designated Roth account (within the meaning of
8 section 402A)) if any portion of the distribution
9 from which such contribution is made would
10 (without regard to such contribution) be treated
11 as not includible in gross income.’’
