Ill. Admin. Code tit. 80 § 1540.415
Current through Register Vol. 48, No. 24, June 14, 2024
The payment of any type of refund or any type of accelerated pension benefit payment provided under Article 14 of the Pension Code shall not be transferred to a Roth IRA or any other type of account in which a person can receive distributions on a tax-free basis.
Ill. Admin. Code tit. 80, § 1540.415