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.
Withholding Tax on Rollovers from Qualified Plans. Rollovers from Qualified Plans. must be made directly to a Traditional IRA or they are subject to a 20% withholding tax. The 20% withholding tax does not apply to distributions from IRAs. IRC Â§ 3405(c)(1) and. (2); IRC Â§ 402(c)(1)(A).