Indiana Code Title 29. Probate. This is FindLaw's hosted version of Indiana's Title 29. Probate. Use this page to navigate to all sections within the Title 29. Probate. Expand sections by using the arrow icons.
A distribution that is eligible to be rolled over to an eligible retirement plan. Eligible rollover distributions include a participantâs balance in a qualified plan, 403(b) or 457(b) plan, except for certain amounts that include the following: A distribution that is eligible to be rolled over to an eligible retirement plan.
In either case (periodic or nonperiodic distributions), the recipient may elect not to have withholding apply under Â§ 3405(a) or (b) to a distribution that is not an eligible rollover distribution from a governmental Â§ 457(b) plan. not eligible rollover distributions are subject to withholding under Â§ 3405(a) as if the distribution were wages, and nonperiodic distributions from such plans that are not eligible rollover distributions are subject to withholding under Â§ 3405(b) at a 10-percent rate.