A contribution made by an employee, attributable to a distribution from active participation in a prior qualified retirement plan or a conduit/rollover IRA. The plan document and the SPD will specify whether or not rollover contributions are permitted and whether eligibility requirements for plan participation must be satisfied before a rollover contribution will be accepted. If permitted the plan document or the SPD will outline the qualification for allowing rollover contributions. This type of employee contribution is always 100% vested (fully owned by the plan participant).