Statutes, codes, and regulations
Missouri Revised Statutes
Title VIII - PUBLIC OFFICERS AND EMPLOYEES, BONDS AND RECORDSChapter 104 - Retirement of State Officers and Employees
PROVISIONS APPLICABLE TO BOTH SYSTEMS
Section 104.605 - Eligible rollover distribution and eligible retirement plan defined - compliance with IRS code required, when

Mo. Rev. Stat. § 104.605

Download
PDF
Current with changes from the 2024 Legislative Session
Section 104.605 - Eligible rollover distribution and eligible retirement plan defined - compliance with IRS code required, when
1. Notwithstanding any provision to the contrary in this chapter, the term "eligible rollover distribution" shall have the meaning specified in Section 402(c)(4) of the Internal Revenue Code of 1986, as amended, and which is herein incorporated by reference.
2. Notwithstanding any provision to the contrary in this chapter, the term "eligible retirement plan" shall have the meaning specified in Section 402(c)(8)(B) of the Internal Revenue Code of 1986, as amended, and which is herein incorporated by reference.
3. For distributions occurring after December 31, 1993, the systems shall comply with Section 401(a)(31) of the Internal Revenue Code of 1986, as amended, and which is herein incorporated by reference.

§ 104.605, RSMo

L. 2002 H.B. 1455 §§ 104.605 merged with 104.1055
Effective 7/11/2002