I contributed to my public school employer’s sponsored 403(b) TSA (fixed insurance company annuity) and have since retired. Without having taken any distributions at age 65, can I use the tax law EGTRRA of 2001 and rollback taxable IRA funds to the school district’s plan and have the plan purchase life insurance to protect my retirement funds? Would I rollback to the insurance company since I no longer am employed nor contributing to the TSA?