Sec. 27. 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 1937 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.16.
Structure Indiana Code
Chapter 7. 1937 Firefighters' Pension Fund
36-8-7-0.1. Application of Certain Amendments to Chapter
36-8-7-1. Application of Chapter
36-8-7-2. "Fire Company" Defined
36-8-7-2.5. Qualification of 1937 Fund Under Internal Revenue Code; Benefit Limitations
36-8-7-2.7. "Americans With Disabilities Act"
36-8-7-2.9. Administration of Fund
36-8-7-3. Creation of Fund; Management by Board of Trustees; Powers and Duties
36-8-7-4. Fire Departments With Fewer Than Five Members; Trustees; Elections
36-8-7-5. Trustees; Election of Active Members
36-8-7-6. Trustees; Election of Retired Members
36-8-7-6.5. Securing Ballots; Tampering With Ballots
36-8-7-7. Trustees; Officers; Local Board Secretary Bond; Rules; Application for Relief or Pensions
36-8-7-8. Derivation of Money in Fund
36-8-7-9.5. Use of Certain Amounts in 1937 Fund
36-8-7-10. Investment of Funds
36-8-7-12.1. Members Retiring With 20 Years Service
36-8-7-12.2. Members Dying Other Than in Line of Duty
36-8-7-12.3. Members Dying in Line of Duty Before September 1, 1982
36-8-7-12.4. Members Dying in Line of Duty After August 31, 1982
36-8-7-12.5. Determination Whether Disability in Line of Duty
36-8-7-12.7. Reemployment After Retirement
36-8-7-13. Lump Sum Death Benefit
36-8-7-15. Insufficient Funds for Appropriations; Loans; Tax Levy to Repay Loans
36-8-7-17. Eligibility for Employment; Physical Examinations; Age Requirements
36-8-7-18. Membership of Persons Employed on March 2, 1937, in Pension Fund
36-8-7-21. Payments; Procedure
36-8-7-23. Fiscal Officer as Custodian of Fund; Liability; Accounts
36-8-7-24. Temporary Loans; Authorization and Procedure
36-8-7-25. Items Excluded When Computing Benefits; Liability for Overpayment
36-8-7-26. Special Lump Sum Death Benefit in Addition to Other Benefits