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.
A qualified rollover contribution is a reportable transaction. And except for amounts representing a return of basis (nontaxable amounts) the transaction is taxable. The transaction is not subject to the early distribution penalty, regardless of the individualâs age at the time the transaction occurs.