Section 27-210-47-101 - Plans from which an eligible rollover distribution can be received by PERS1. Where allowed under and subject to the provisions of federal law, plans administered by the Board of Trustees of the Public Employees' Retirement System of Mississippi, (hereafter referred to as PERS) may accept an "eligible rollover distribution" as defined under the Internal Revenue Code of 1986 (Code) in payment of all or a portion of the payment for previously withdrawn contributions and interest or the purchase of optional service credit.2. For purposes of these rules, "eligible rollover distribution" or "rollover distribution" means all or any portion of a taxable amount that qualifies as an eligible rollover distribution under Section 402(c)(4) of the Code, as amended, and paid to a member or the surviving spouse of the member from: a. Another employer plan qualified under Section 401(a) of the Code, including a qualified plan described in Section 401(k) of the Code;b. A traditional individual retirement account or annuity under Section 408(a) or 408(b) of the Code that is eligible to be rolled over and would otherwise be included in gross income;c. A tax-sheltered annuity qualified under Section 403(b) of the Code;d. A governmental deferred compensation plan under Section 457(b) of the Code; ore. An annuity plan under Section 403(a) of the Code;f. A Simplified Employee Pension Plan (SEP IRA) under Section 408(k) of the Code; andg. A Savings Incentive Match Plan for Employees (SIMPLE IRA) under Section 408(p) of the Code, if there has been participation in the plan for at least two years.27 Miss. Code. R. 210-47-101