Colorado Statutes
§ 24-51-405.5 — Direct rollovers
Colorado § 24-51-405.5
This text of Colorado § 24-51-405.5 (Direct rollovers) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Colo. Rev. Stat. § 24-51-405.5 (2026).
Text
Notwithstanding any other provision of this
article, effective January 1, 1993, a terminated member, a surviving spouse, or a
named beneficiary may elect to have any portion of an eligible rollover distribution
paid directly to an eligible retirement plan in a direct rollover in accordance with
section 401 (a)(31) of the federal Internal Revenue Code of 1986, as amended.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Source: L. 2002: Entire section added, p. 139, � 4, effective March 27. L.
2009: Entire section amended, (SB 09-282), ch. 288, p. 1340, � 20, effective May 21.
Nearby Sections
15
§ 24-1-101
Legislative declaration§ 24-1-102
Short title§ 24-1-103
Head of department defined§ 24-1-106
Agencies not enumerated - continuation§ 24-1-109
Office of the governor§ 24-1-110
Principal departments§ 24-1-111
Department of state - creation§ 24-1-112
Department of the treasury - creation§ 24-1-113
Department of law - creation§ 24-1-115
Department of education - creation§ 24-1-117
Department of revenue - creationCite This Page — Counsel Stack
Bluebook (online)
Colorado § 24-51-405.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/24/24-51-405.5.