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.
Thus, individuals qualifying for IRA charitable rollover treatment (who must have reached age 70 Â½) wishing to make distributions from an IRA to charity can do so, to the extent of $100,000 per year, without the risk of any tax burden.