Section 100-A:11-a Eligible Rollover Distributions; Direct Transfer.
The distribution of benefits and return of accumulated contributions under this chapter shall be in conformance with the requirements of Internal Revenue Code section 401(a)(31) to the extent that the Code section applies to a qualified governmental plan within the meaning of Internal Revenue Code sections 401(a) and 414(d).
Source. 2006, 178:3, eff. July 24, 2006.