You may rollover any tax-deductible voluntary contributions that were distributed from a qualified retirement plan (except for SERP contributions). You may also rollover the full amount of an individual retirement account (IRA) if the IRA represents the entire rollover from a previous qualified retirement plan. If you rollover any amount from another qualified retirement plan, it will be allocated to your Rollover Contribution Account.
The Rollover Contribution Account will be subject to the same rules as the Employer Contributions Account. In addition, if you take a partial distribution of your Rollover Contribution Account, the balance must be at least $100.