In general, your qualified retirement savings contribution is not reduced by distributions you received from a plan in which you could not make a qualified retirement savings contribution.

Some examples of these plans include:

• A military retirement (other than the Thrift Savings Plan),
• An inherited IRA in which you could not or did not treat as your own, or
• An inherited qualified retirement plan, inherited 403(b) annuity, inherited governmental 457 plan, or inherited section 501(c)(18) plan, in which you could not or did not treat as your own.