(b) Taxability of beneficiary of nonexempt trust(1) Contributions| LII / Legal Information Institute
(12)(A)| 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
(2) Annual benefit(A) In general| LII / Legal Information Institute
(e) Church plan(1) In general| LII / Legal Information Institute
(e) Amounts not received as annuities(1) Application of subsection| LII / Legal Information Institute
(5) Special rules relating to nondiscrimination requirements.—(A) Salaried or clerical employees.—| 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