Section 35IAC18-1-3. Trustee-to-trustee transfer  


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  •    A fund may accept a direct trustee-to-trustee transfer from a deferred compensation plan under Code Section 457(b) or a tax-sheltered annuity under Code Section 403(b) for the purchase of permissive service credit, as defined in Code Section 415(n)(3)(A) and which is authorized under the fund's statutes, or a repayment to which Code Section 415 does not apply by reason of Code Section 415(k)(3) and which is authorized under the fund's statutes. (Board of Trustees of the Indiana Public Retirement System; 35 IAC 18-1-3; filed Jul 15, 2003, 4:30 p.m.: 26 IR 3881; readopted Jul 8, 2009: 20090715-IR-550090499ONA; adopted Apr 26, 2013: 20130508-IR-035130167ONA) NOTE: Transferred from the Board of Trustees of the Indiana State Teachers' Retirement Fund (550 IAC 6-1-3) to the Board of Trustees of the Indiana Public Retirement System (35 IAC 18-1-3) by P.L.23-2011, SECTION 22, effective July 1, 2011.