34 Tex. Admin. Code § 302.3
Current through Reg. 49, No. 45; November 8, 2024
The distributee of a rollover distribution may elect, in a manner provided by the pension system, to have the distribution paid directly to an eligible retirement plan specified by the distributee in the form of a direct trustee-to-trustee transfer. The pension system shall develop procedures to implement this section in accordance with the Internal Revenue Code of 1986, as amended, and related regulations.
34 Tex. Admin. Code § 302.3