Section 602.9105 - Rollovers of judges' accounts1. As used in this section, unless the context otherwise requires: a."Direct rollover" means a payment by the system to the eligible retirement plan specified by the judge covered under this article or the judge's surviving spouse.b.(1)"Eligible retirement plan" means either of the following that accepts an eligible rollover distribution from a judge covered by this article or a judge's surviving spouse:(a) An individual retirement account in accordance with section 408(a) of the federal Internal Revenue Code.(b) An individual retirement annuity in accordance with section 408(b) of the federal Internal Revenue Code.(2) In addition, an "Eligible retirement plan" includes an annuity plan in accordance with section 403(a) of the federal Internal Revenue Code, or a qualified trust in accordance with section 401(a) of the federal Internal Revenue Code, that accepts an eligible rollover distribution from a judge covered by this article.c."Eligible rollover distribution" means all or any portion of a judge's account, except that an eligible rollover distribution does not include any of the following: (1) A distribution that is one of a series of substantially equal periodic payments, which occur annually or more frequently, made for the life or life expectancy of the distributee or the joint lives or joint life expectancies of the distributee and the distributee's designated beneficiary, or made for a specified period of ten years or more.(2) A distribution to the extent that the distribution is required pursuant to section 401(a)(9) of the federal Internal Revenue Code.(3) The portion of any distribution that is not includible in the gross income of the distributee, determined without regard to the exclusion for net unrealized appreciation with respect to employer securities.(4) A distribution of less than two hundred dollars of taxable income.2. Effective January 1, 1993, a judge covered by this article or a judge's surviving spouse may elect, at the time and in the manner prescribed by the state court administrator, to have the system pay all or a portion of an eligible rollover distribution directly to an eligible retirement plan, specified by the judge or the judge's surviving spouse, in a direct rollover. If a judge or a judge's surviving spouse elects a partial direct rollover, the amount of funds elected for the partial direct rollover must equal or exceed five hundred dollars.94 Acts, ch 1183, §84; 2013 Acts, ch 30, §261