34 Tex. Admin. Code § 77.13 - Trustee to Trustee Transfers
(a) The
provisions of this section apply only to the Judicial Retirement System of
Texas Plan Two.
(b) Effective for
distributions made after December 31, 1992, the Employees Retirement System of
Texas 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.
(c) The Employees
Retirement System of Texas 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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