(C) at least 60 percent of the amount of the total assets of which (at the close of the taxable year) consists of—(i)| LII / Legal Information Institute
(b) Eligible deferred compensation plan definedFor purposes of this section, the term “eligible deferred compensation plan” means a plan established and maintained by an eligible employer—(1)| LII / Legal Information Institute
(a) Election to waive qualified joint and survivor annuity or qualified preretirement survivor annuity(1) In generalA plan meets the requirements of section 401(a)(11) only if—| LII / Legal Information Institute
(b) Taxability of beneficiary of nonexempt trust(1) Contributions| LII / Legal Information Institute
(b) Taxability of beneficiary under annuity purchased by section 501(c)(3) organization or public school(1) General ruleIf—| LII / Legal Information Institute
(3) Rollover contributionAn amount is described in this paragraph as a rollover contribution if it meets the requirements of subparagraphs (A) and (B).(A) In generalParagraph (1) does not apply to any amount paid or distributed out of an individual retirement account or individual retirement annuity to the individual for whose benefit the account or annuity is maintained if—| LII / Legal Information Institute