Thank you for the additional information. I'm sure that you realize that your facts are extraordinarily complex, so there is no way that I could possibly understand them without substantial explanation.
Under Treas. Reg. § 401(a)(2)(i), "In order for a pension plan to be a qualified plan under section 401(a), the plan must be established and maintained by an employer primarily to provide systematically for the payment of definitely determinable benefits to its employees over a period of years, usually for life, after retirement."
Based upon the above-quoted regulation, if your rollover IRA is not either an SEP or SIMPLE IRA, then it is an individual IRA account, and though it may only hold what was originally ERISA-qualified assets, the account is no longer ERISA qualified, because it is established and maintained by you as an individual, rather than as an employer.
If your goal is to obtain the benefit of the DOL extension, then perhaps you could argue that despite the account being a rollover, it is nevertheless maintained by you as an employer for yourself as an employee. I know of no supporting case law for this proposition, but that's how I would argue it, given what appears to be a "bright-line" requirement of the Treasury Regulation.
Hope this helps.
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