Colorado § 24-54-113 Direct rollovers

Colorado Statutes

§ 24-54-113 — Direct rollovers

Colorado § 24-54-113

Title 24Government

Art.County, Municipal, and Political Subdivision

This text of Colorado § 24-54-113 (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. § 24-54-113 (2026).

Text

Notwithstanding any other provision of this
article, an employee or official who has terminated contributions to a plan
established pursuant to this article, or a surviving spouse, 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. If a direct rollover is elected, such distribution
shall be made by the distributing plan not later than ninety days after the later of
the date the last contribution is received or the date a direct rollover election is
received by the plan.

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Notwithstanding any other provision of this
article, an employee or official who has terminated contributions to a plan
established pursuant to this article, or a surviving spouse, 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. If a direct rollover is elected, such distribution
shall be made by the distributing plan not later than ninety days after the later of
the date the last contribution is received or the date a direct rollover election is
received by the plan.