27 Miss. Code. R. 210-50-101
Effective for all distributions made after December 31, 1992, the following definition of "eligible retirement plan" shall apply for purposes of a direct rollover. An "eligible retirement plan" shall mean any plan as defined in Section 402(f)(2)(B) of the Internal Revenue Code (Code) including a qualified retirement plan under IRC 401(a) or 403(a), or an IRA under 408(a) and 408(b). Effective January 1, 2002, "eligible retirement plan" shall also include an annuity contract described in section 403(b) of the Code and an eligible plan under 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state that agrees to separately account for amounts transferred into such plan from this plan. Effective January 1, 2008, "eligible retirement plan" may also include a Roth IRA as described in Internal Revenue Code Section 408A.
27 Miss. Code. R. 210-50-101