Indiana Code § 36-8-6-21

Rollover to eligible retirement plan
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Sec. 21. Notwithstanding any other provision of this chapter, to the extent required by Internal Revenue Code Section 401(a)(31), as added by the Unemployment Compensation Amendments of 1992 (P.L.102-318), and any amendments and regulations related to Section 401(a)(31), the 1925 fund shall allow participants and qualified beneficiaries to elect a direct rollover of eligible distributions to another eligible retirement plan.   IC 36-8-7 Chapter 7. 1937 Firefighters' Pension Fund               36-8-7-0.1 Application of certain amendments to chapter             36-8-7-1 Application of chapter             36-8-7-2 "Fire company" defined             36-8-7-2.5 Qualification of 1937 fund under Internal Revenue Code; benefit limitations             36-8-7-2.7 "Americans with Disabilities Act"             36-8-7-2.9 Administration of fund             36-8-7-3 Creation of fund; management by board of trustees; powers and duties             36-8-7-4 Fire departments with fewer than five members; trustees; elections             36-8-7-5 Trustees; election of active members             36-8-7-6 Trustees; election of retired members             36-8-7-6.5 Securing ballots; tampering with ballots             36-8-7-7 Trustees; officers; local board secretary bond; rules; application for relief or pensions             36-8-7-8 Derivation of money in fund             36-8-7-9 Use of funds             36-8-7-9.5 Use of certain amounts in 1937 fund             36-8-7-10 Investment of funds             36-8-7-11 Members retiring due to disability or inability to perform essential functions of job; monthly benefit             36-8-7-12 Repealed             36-8-7-12.1 Members retiring with 20 years service             36-8-7-12.2 Members dying other than in line of duty             36-8-7-12.3 Members dying in line of duty before September 1, 1982             36-8-7-12.4 Members dying in line of duty after August 31, 1982             36-8-7-12.5 Determination whether disability in line of duty             36-8-7-12.7 Reemployment after retirement             36-8-7-13 Lump sum death benefit             36-8-7-14 Annual statement of receipts and disbursements; payment of excess expenditures by unit; appropriations             36-8-7-15 Insufficient funds for appropriations; loans; tax levy to repay loans             36-8-7-16 Disability retirees; physical examinations; reactivation; hearing; period of disability credited; transcripts, reports, records, and other materials             36-8-7-17 Eligibility for employment; physical examinations; age requirements             36-8-7-18 Membership of persons employed on March 2, 1937, in pension fund             36-8-7-19 Repealed             36-8-7-20 Deposit of funds             36-8-7-21 Payments; procedure             36-8-7-22 Exemption of fund from judicial process; authorized expenditures; reimbursement of employers; withholding payments             36-8-7-23 Fiscal officer as custodian of fund; liability; accounts             36-8-7-24 Temporary loans; authorization and procedure             36-8-7-25 Items excluded when computing benefits; liability for overpayment             36-8-7-26 Special lump sum death benefit in addition to other benefits             36-8-7-27 Rollover to eligible retirement plan

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