Direct Rollover of Eligible Rollover Distributions. For distributions made after December 31, 1992, a participant may elect to have any portion of such participant’s eligible rollover distribution paid directly to an eligible retirement plan specified by the participant in a direct rollover designation. For purposes of this Section 3.3, a participant includes a participant’s surviving spouse and the participant’s spouse or former spouse who is an alternate payee under a qualified domestic relations order.
Appears in 3 contracts
Sources: Church of the Nazarene Single Defined Benefit Plan, Single Defined Benefit Plan, Single Defined Benefit Plan