Section 59.01.01.506 - ROLLOVERS ACCEPTED INTO THE BASE PLANThe PERSI Base Plan will accept participant rollover contributions and direct rollovers of distributions made after December 31, 2001, for purposes of reinstating or purchasing service as permitted under the plan, from the following plans. No after-tax contributions may be rolled over into the Base Plan.
01.Qualified Plans. A qualified plan described in section 401(a) or 403(a) of the Internal Revenue Code (Code).02.Annuity Contracts. An annuity contract described in section 403(b) of the IRS Code.03.457 Plans. An eligible plan under section 457(b) of the IRS Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state.04.IRAs. Any portion of a distribution from an individual retirement account or annuity described in section 408(a) or 408(b) of the IRS Code that is eligible to be rolled over and would otherwise be includable in gross income.Idaho Admin. Code r. 59.01.01.506