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.
To qualify as a tax-free rollover, a rollover distribution (or a transfer) made from a SIMPLE IRA requires a minimum two years of participation in the employer's plan. The two-year period begins on the first day on which employer contributions are deposited into the SIMPLE IRA.