Section 14-44-42 - Rollovers into the plan; rollovers out of the plan(a) A participant may elect a direct rollover into the designated Roth account under the plan from another Roth elective deferral account, provided that the amount satisfies the rules for distribution under the Code.(b) A participant may elect a direct rollover out of the plan to another Roth elective deferral account, provided that the amount satisfies the rules for distribution under the Code.[Eff and comp 10/7/2023] (Auth: HRS § 88E-3) (Imp: HRS § 88E-3)