Section 5591 - Member contributions(a) Effective January 1, 2006, employee contributions to the Fund shall be 3% of total annual compensation in excess of $6,000. In no event shall total compensation during any calendar year in excess of $6,000 be exempt from contributions.(b) An employee can purchase service credit or repay a withdrawal benefit using a rollover distribution from: (1) A direct rollover of an eligible rollover distribution from:a. A qualified plan described in § 401(a) [ 26 U.S.C. § 401(a) ] of the United States Internal Revenue Code;b. An annuity contract described in § 403(b) [ 26 U.S.C. § 403(b) ] of the United States Internal Revenue Code; orc. An eligible plan under § 457(b) [ 26 U.S.C. § 457(b) ] of the United States Internal Revenue Code.(2) A participant contribution of an eligible rollover distribution from:a. A qualified plan described in § 401(a) [ 26 U.S.C. § 401(a) ] of the United States Internal Revenue Code;b. An annuity contract described in § 403(b) [ 26 U.S.C. § 403(b) ] of the United States Internal Revenue Code; orc. An eligible plan under § 457(b) [ 26 U.S.C. § 457(b) ] of the United States Internal Revenue Code.(3) A participant rollover contribution of the portion of a distribution from an individual retirement account or annuity described in § 408 [ 26 U.S.C. § 408 ] of the United States Internal Revenue Code that is eligible to be rolled over and would otherwise be includible in gross income."62 Del. Laws, c. 398, §1; 70 Del. Laws, c. 186, § 1; 73 Del. Laws, c. 419, §§ 2, 3; 75 Del. Laws, c. 132, § 3.;