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<br /> annuity described in Section 408(b) of the Code, or a qualified trust described in Section <br /> 401 (a) of the Code that accepts the distributee's eligible rollover distribution. However, <br /> in the case of an eligible rollover distribution to the surviving spouse, an eligible <br /> retirement plan is an individual retirement plan, individual retirement account, or an <br /> individual retirement annuity. <br /> A distributee includes an Employee or former Employee in addition, the <br /> Employee's or former Employee's surviving spouse and the Employee's or former <br /> Employee's spouse or former spouse who is the alternate payee under a qualified <br /> domestic relations order, as defined in Section 414(P) of the Code, are distributees with <br /> regard to the interest of the spouse or former spouse. <br /> (3) Direct Rollover. A direct rollover is a payment by the Plan to the eligible <br /> retirement plan specified by the distributee. <br /> -9- <br /> NBl:508358,9 <br /> ,., ,---, _. <br />