Section 35IAC15-1-2. Compliance with Code Section 401(a)(31) for eligible rollover distributions

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For purposes of compliance with Section 401(a)(31) of the Internal Revenue Code, this section applies notwithstanding any contrary provision that would otherwise limit a distributee's election to make a rollover. A distributee may elect, at the time and in the manner prescribed by the board of trustees, to have any portion of an eligible rollover distribution from a fund paid directly to an eligible retirement plan specified by the distributee in a direct rollover. (Board of Trustees of the Indiana Public Retirement System; 35 IAC 15-1-3; adopted Apr 26, 2013: 20130508-IR-035130167ONA)

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