LAC 58:XIX.703. Rollover of Returned Contributions

A. As provided in R.S. 11:1445(G): 1. distributee, eligible retirement plan and eligible rollover distribution shall be defined in provisions adopted by the board pursuant to R.S. 11:1457; 2. an eligible rollover distribution shall be transferred in a direct rollover to an eligible retirement plan if so directed by the distributee. The board shall provide distributees with the opportunity to direct such direct rollover.