104.605. Eligible rollover distribution and eligible retirement plan defined--compliance with IRS code required, when. - Missouri Statutes

Eligible rollover distribution and eligible retirement plandefined--compliance with IRS code required, when.

104.605. 1. Notwithstanding any provision to the contrary in thischapter, the term "eligible rollover distribution" shall have the meaningspecified in Section 402(c)(4) of the Internal Revenue Code of 1986, asamended, and which is herein incorporated by reference.

2. Notwithstanding any provision to the contrary in this chapter, theterm "eligible retirement plan" shall have the meaning specified in Section402(c)(8)(B) of the Internal Revenue Code of 1986, as amended, and which isherein incorporated by reference.

3. For distributions occurring after December 31, 1993, the systemsshall comply with Section 401(a)(31) of the Internal Revenue Code of 1986,as amended, and which is herein incorporated by reference.

(L. 2002 H.B. 1455 §§ 104.605 merged with 104.1055)

Effective 7-11-02

CROSS REFERENCE:

Provisions of this section also apply to Year 2000 plan, RSMo 104.1003 to 104.1093