35 IAC 10-1-4 - Direct rollovers to Roth IRAs

Authority: IC 2-3.5-3-4; IC 5-10.3-11-2; IC 5-10.5-4-2; IC 33-38-6-23; IC 33-39-7-11; IC 36-8-8-5

Affected: IC 2-3.5; IC 5-10-5.5; IC 5-10.3; IC 5-10.5; IC 33-39-7; IC 36-8

Sec. 4.

For distributions made after December 31, 2007, the fund shall allow a member to elect a direct rollover of eligible rollover distributions to a Roth IRA, subject to the rules that apply to rollovers from a traditional IRA to a Roth IRA.


35 IAC 10-1-4
Board of Trustees of the Indiana Public Retirement System; 35 IAC 10-1-4; adopted Nov 9, 2007: 20071205-IR-035070818ONA

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