Indiana Code Title 29. Probate. This is FindLaw's hosted version of Indiana's Title 29. Probate. Use this page to navigate to all sections within the Title 29. Probate. Expand sections by using the arrow icons.
A distribution that is eligible to be rolled over to an eligible retirement plan. Eligible rollover distributions include a participantâs balance in a qualified plan, 403(b) or 457(b) plan, except for certain amounts that include the following: A distribution that is eligible to be rolled over to an eligible retirement plan.
Prior to 2002, before EGTRRA went into effect, 403(b)s and qualified plans could accept rollovers from IRAs only if the IRA was a conduit IRA. Effective for distributions that occur after December 31,2001, qualified plans, 403(b)s and 457(b) plans can accept rollover contributions from any Traditional IRA, SEP IRA, or SIMPLE IRA-providing the SIMPLE IRA has met the 2-year requirement.