Colo. Rev. Stat. § 24-51-405.5
Current through Chapter 492 of the 2024 Legislative Session
Notwithstanding any other provision of this article, effective January 1, 1993, a terminated member, a surviving spouse, or a named beneficiary may elect to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan in a direct rollover in accordance with section 401 (a)(31) of the federal "Internal Revenue Code of 1986", as amended.
C.R.S. § 24-51-405.5