Subject to the requirements of this section, a member may make 1 or more rollover contributions to the Retirement Savings Plan. As soon as administratively practicable after a rollover contribution is made, the contribution will be credited to the member’s Rollover Contribution Sub-Account. A member who wishes to make a rollover contribution must:file a request with the Board of Trustees in the form required by the Board; and establish to the satisfaction of the Board that amounts intended to be rolled over satisfy the conditions of <cite data-path="|22A|5|5-4|(c)">subsection (c)</cite> of <cite data-path="|22A|5|5-4">this section</cite>. Every rollover contribution must be:either:an “eligible rollover distribution” as defined in IRC § 402(f)(2)(A), including eligible distributions of designated Roth contributions described in IRC § 402a(c)(3); or eligible for rollover treatment under IRC § 408(d)(3), including eligible distribution from a Roth IRA described in IRC § 408(a) eligible for rollover treatment under IRC § 408(d)(3), including eligible distributions from a Roth IRA described in IRC § 408(a). made solely in cash; distributed from:a qualified plan under IRC § 401(a) or §403(a), except that amounts rolled over may not include nondeductible or after-tax contributions; a tax-sheltered annuity under IRC § 403(b); an eligible plan under IRC § 457(b) that is maintained by a state, a political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state; or an individual retirement account under IRC § 408(a) or an individual retirement annuity under IRC § 408(b), except that amounts rolled over may not include nondeductible or after-tax contributions; and either transferred directly to the Retirement Savings Plan or, within 60 days of its receipt, contributed to the Plan by the member. Ord. 14-216 Ord. 20-458