(b) Taxability of beneficiary under annuity purchased by section 501(c)(3) organization or public school(1) General ruleIf—| LII / Legal Information Institute
For purposes of this subchapter:(1)| LII / Legal Information Institute
(e) Church plan(1) In general| 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