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.
The reporting requirements for the rollover of an RMD to an IRA and its subsequent removal are as follows: 1  The first custodian must report the RMD amount as a regular distribution on IRS Form 1099-R. 2  The second custodian (the custodian of the IRA to which the amount was rolled over) reports the ineligible rollover on IRS Form 5498.