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 distribution from a SIMPLE IRA during the 2-year period qualifies as a rollover contribution (and thus is not includable in gross income) only if the distribution is transferred into another SIMPLE IRA and satisfies the other requirements of section 408(d)(3) for treatment as a rollover contribution.