34 Tex. Admin. Code § 69.9

Current through Reg. 49, No. 24; June 14, 2024
Section 69.9 - Trustee to Trustee Transfers
(a) Effective for distributions made after December 31, 1992, the system shall permit the distributee of an eligible rollover distribution to elect to have such distribution paid directly to an eligible retirement plan specified by the distributee in the form of a direct trustee to trustee transfer.
(b) The system shall develop procedures to implement this section in accordance with the Internal Revenue Code of 1986, §401(a)(31), as amended, and related regulations. Terms used in this section shall have the meanings assigned in the Internal Revenue Code of 1986 as amended.

34 Tex. Admin. Code § 69.9

The provisions of this §69.9 adopted to be effective January 12, 1993, 18 TexReg 65; Amended by Texas Register, Volume 46, Number 52, December 24, 2021, TexReg 9060, eff. 12/29/2021