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.
Distributions that you roll over or transfer to another IRA or qualified retirement plan are not subject to this additional 10% tax. This is true as long as the distributions for a rollover fall within the guidelines of the one year rollover provision. For more information on rollovers, refer to Topic 413.