Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 11 - TEXAS EMERGENCY SERVICES RETIREMENT SYSTEM
Chapter 302 - GENERAL PROVISIONS RELATING TO THE TEXAS EMERGENCY SERVICES RETIREMENT SYSTEM
Section 302.3 - Trustee-to-Trustee Transfer
Universal Citation: 34 TX Admin Code ยง 302.3
Current through Reg. 49, No. 38; September 20, 2024
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.
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