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TITLE 34 | PUBLIC FINANCE |
PART 11 | TEXAS EMERGENCY SERVICES RETIREMENT SYSTEM |
CHAPTER 302 | GENERAL PROVISIONS RELATING TO THE TEXAS EMERGENCY SERVICES RETIREMENT SYSTEM |
RULE §302.3 | Trustee-to-Trustee Transfer |
The distributee of a rollover distribution may elect, in a manner provided by the pension system, to have the distribution paid directly to an eligible retirement plan specified by the distributee in the form of a direct trustee-to-trustee transfer. The pension system shall develop procedures to implement this section in accordance with the Internal Revenue Code of 1986, as amended, and related regulations. |
Source Note: The provisions of this §302.3 adopted to be effective October 2, 2005, 30 TexReg 6060; amended to be effective December 31, 2019, 44 TexReg 8332 |