First question: Can nonqualified deferred compensation plan payments be rolled into a Roth IRA?

Second question: Assuming the client has no other earned income, can a contribution be made into a Roth IRA in the year the client receives nonqualified deferred compensation payments? I’m wondering if the nonqualified deferred compensation payments are considered income earned in the year the NQDC payments are received. If so, the client would have earned income to make a Roth contribution.