Louisiana Statutes
§ 11:538.1 — Rollover of distributions
Louisiana § 11:538.1
JurisdictionLouisiana
Title 11Consolidated Public Retirement Systems
This text of Louisiana § 11:538.1 (Rollover of distributions) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 11:538.1 (2026).
Text
A.If the distributee of any eligible rollover distribution under this plan elects to have such distribution paid directly to an eligible retirement plan and specifies the eligible retirement plan to which such distributions are to be paid, such distribution shall be made in the form of a direct trustee-to-trustee transfer to the eligible retirement plan so specified.
B.For the purposes of this Section, the term "eligible retirement plan" shall be given the same definition provided for in Section 401(a)(31)(E) of the Internal Revenue Code and the regulations thereunder.
C.For the purposes of this Section, the term "eligible rollover distribution" shall be given the same definition provided for in Section 401(a)(31)(D) of the Internal Revenue Code and the regulations thereunder.
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Legislative History
Acts 2010, No. 102, §1, eff. July 1, 2010.
Nearby Sections
3
§ 11:538.1
Rollover of distributions§ 11:538.2
Notice of rollover distributionsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 11:538.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/11%3A538.1.