34 Tex. Admin. Code § 69.9 - Trustee to Trustee Transfers
(a)
Effective for distributions made after December 31, 1992, the system shall
permit the distributee of an eligible rollover distribution to elect to have
such distribution paid directly to an eligible retirement plan specified by the
distributee in the form of a direct trustee to trustee transfer.
(b) The system shall develop procedures to
implement this section in accordance with the Internal Revenue Code of 1986,
§401(a)(31), as amended, and related regulations. Terms used in this
section shall have the meanings assigned in the Internal Revenue Code of 1986
as amended.
Notes
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