35 IAC 18-1-3 Trustee-to-trustee transfer

Sec. 3. A fund may accept a direct trustee-to-trustee transfer from a deferred compensation plan under Code Section 457(b) or a tax-sheltered annuity under Code Section 403(b) for the purchase of permissive service credit, as defined in Code Section 415(n)(3)(A) and which is authorized under the fund's statutes, or a repayment to which Code Section 415 does not apply by reason of Code Section 415(k)(3) and which is authorized under the fund's statutes.