| http://www.w3.org/ns/prov#value | - If the individual is entitled to receive a distribution from the plan, all or part of the designated Roth account may be rolled over to a Roth IRA. Note that, even if the rollover contribution is a qualified distribution from the designated Roth account (it was held in the account for the five-year nonexclusion period and distributed after age 59??), there is no aggregation of the plan's five-year
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