A traditional IRA that holds only assets that were distributed from a qualified plan.
Typically, the intention of using this type of plan is to store assets until they can be rolled into the qualified plan of a new employer. Should any other assets be commingled with these assets, the IRA loses its conduit status and the assets are no longer eligible for capital gains and forward averaging tax treatments.
Introductory Tour through Retirement Plans - Here you will find tutorials that are each devoted to one the most common retirement plans, explaining how to establish, fund, and then take distributions from it.