| (a) The provisions of this section apply only to the Judicial Retirement System of Texas Plan Two (JRS-II). (b) Subject to procedures developed by the JRS-II, the JRS-II shall accept an eligible rollover distribution or a direct transfer of funds from another qualified plan or conduit IRA in payment of all or a portion of any deposit a member is permitted to make with the JRS-II for credit for service. The procedures developed by the JRS-II shall condition the acceptance of a rollover or transfer from another plan or conduit IRA on the receipt from the other plan or conduit IRA of information necessary to enable the JRS-II to determine the eligibility of any transferred funds for tax-free rollover treatment or other treatment under federal income tax law.
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