Authority: IC 2-3.5-3-4; IC 5-10.3-11-2; IC 5-10.5-4-2; IC 33-38-6-23; IC 33-39-7-11; IC 36-8-8-5
Affected: IC 2-3.5; IC 5-10-5.5; IC 5-10.3; IC 5-10.5; IC 33-39-7; IC 36-8
Sec. 5.
For distributions made after December 31, 2007, the fund shall provide a nonspouse beneficiary who is eligible to receive a distribution from the fund with the option to roll over the eligible rollover distribution amounts via a trustee-to-trustee transfer to an individual retirement account under Code Section 408(a) or individual annuity under Code Section 408(b), which will be treated as an inherited IRA.
35 IAC 10-1-5