Sec. 21. Notwithstanding any other provision of this chapter, to the extent required by Internal Revenue Code Section 401(a)(31), as added by the Unemployment Compensation Amendments of 1992 (P.L.102-318), and any amendments and regulations related to Section 401(a)(31), the 1925 fund shall allow participants and qualified beneficiaries to elect a direct rollover of eligible distributions to another eligible retirement plan.
As added by P.L.10-1993, SEC.15.
Structure Indiana Code
Chapter 6. 1925 Police Pension Fund
36-8-6-0.1. Application of Certain Amendments to Chapter
36-8-6-1. Application of Chapter
36-8-6-1.5. Qualification of 1925 Fund Under Internal Revenue Code; Benefit Limitations
36-8-6-1.7. "Americans With Disabilities Act"
36-8-6-1.9. Administration of Fund
36-8-6-2. Creation of Fund; Management by Board of Trustees; Selection and Compensation of Trustees
36-8-6-3. Board of Trustees; Officers; Duties
36-8-6-4. Derivation of Funds; Salary Assessments
36-8-6-5. Insufficient Funds; Payment of Deficiency by Municipality; Tax Levy
36-8-6-5.5. Use of Certain Amounts in 1925 Fund
36-8-6-8.1. Determination Whether Disability in Line of Duty
36-8-6-9.5. Reemployment After Retirement
36-8-6-9.6. Members Dying Other Than in Line of Duty; Monthly Benefit
36-8-6-11. Members Dismissed After 20 Years' Service; Benefits
36-8-6-12. Reduction of Benefits After First Payment
36-8-6-15. Ineligibility of Certain Employees for Pension Plan
36-8-6-16. Eligibility of Persons Employed When Fund Established
36-8-6-18. Pension Funds Governed by Other Laws
36-8-6-19. Items Excluded When Computing Benefits; Liability for Overpayment
36-8-6-20. Special Lump Sum Death Benefit in Addition to Other Benefits