La. Admin. Code tit. 58 § XVIII-103
Direct Rollover - a payment by the system to the eligible retirement plan specified by the distributee.
Distributee - shall include:
a. a member or former member;
b. the member's or former member's surviving spouse, or the member's or former member's former spouse with whom a benefit or a return of employee contributions is to be divided pursuant to R.S. 11:291(B), with reference to an interest of the member or former spouse;
c. the member's or former member's non-spouse beneficiary, provided the specified distribution is to an eligible retirement plan as defined in Subparagraphs a and b of the definition of eligible retirement plan in this Section.
a. an individual retirement account described in section 408(a) of the Internal Revenue Code;
b. an individual retirement annuity described in section 408(b) of the Internal Revenue Code;
c. an annuity plan described in section 403(a) of the Internal Revenue Code;
d. a qualified trust as described in section 401(a) of the Internal Revenue Code, provided that such trust accepts the member's eligible rollover distribution;
e. an eligible deferred compensation plan described in section 457(b) of the Internal Revenue Code that is maintained by an eligible governmental employer, provided the plan contains provisions to account separately for amounts transferred into such plan; and
f. an annuity contract described in section 403(b) of the Internal Revenue Code.
a. any distribution that is one of a series of substantially equal periodic payments, not less frequently than annually, made for the life or life expectancy of the member, or the joint lives or joint life expectancies of the member and the member's designated beneficiary, or for a specified period of ten years or more;
b. any distribution to the extent that such distribution is required under section 401(a)(9) of the United States Internal Revenue Code; and
c. any distribution which is made upon hardship of the employee.
La. Admin. Code tit. 58, § XVIII-103