Home/Missouri/Statutes/Title VIII: PUBLIC OFFICERS AND EMPLOYEES, BONDS AND RECORDS/Ch. 104: Retirement of State Officers and Employees/§ 104.605
Missouri Statutes

§ 104.605 — Eligible rollover distribution and eligible retirement plan defined — compliance with IRS code required, when.

Missouri § 104.605
JurisdictionMissouri
Title VIIIPUBLIC OFFICERS AND EMPLOYEES, BONDS AND RECORDS
Ch. 104Retirement of State Officers and Employees

This text of Missouri § 104.605 (Eligible rollover distribution and eligible retirement plan defined — compliance with IRS code required, when.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mo. Rev. Stat. § 104.605 (2026).

Text

1.Notwithstanding any provision to the contrary in this chapter, the term "eligible rollover distribution" shall have the meaning specified in Section 402(c)(4) of the Internal Revenue Code of 1986, as amended, and which is herein incorporated by reference.
2.Notwithstanding any provision to the contrary in this chapter, the term "eligible retirement plan" shall have the meaning specified in Section 402(c)(8)(B) of the Internal Revenue Code of 1986, as amended, and which is herein incorporated by reference.
3.For distributions occurring after December 31, 1993, the systems shall comply with Section 401(a)(31) of the Internal Revenue Code of 1986, as amended, and which is herein incorporated by reference.

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Legislative History

(L. 2002 H.B. 1455 §§ 104.605 merged with 104.1055) Effective 7-11-02 Provisions of this section also apply to Year 2000 plan, 104.1003 to 104.1093

Nearby Sections

15
§ 104.010
Definitions.
§ 104.012
Spouse defined.
§ 104.020
System created.
§ 104.030
Highway patrol uniformed members and civilian employees to be members of retirement system — credit for military service, when.
§ 104.035
Deferred normal annuity on termination of employment to be paid to employee, requirements — reemployment and member of system, prior service credit restored, when — transportation department and highway patrol, deferred normal annuity, when, requirements.
§ 104.040
Members to receive credit for prior service — military service to be considered — purchase of credit for service in the Armed Forces, cost, interest rate, computation — certain creditable prior service, purchase of, effect — nonfederal public employment, purchase of credit for service.
§ 104.050
Years of service used in calculating annuity — noncompensated absences for illness and injury, effect — withdrawal before entitled to deferred annuity, relinquishes all rights — reinstatement of forfeited creditable service, when.
§ 104.060
No payroll deductions — accumulated contributions refunded, when, to whom.
§ 104.070
Board to submit estimate of amounts to be contributed by state — included in appropriation request.
§ 104.080
Member may retire when — waiver of monthly annuity, when.
§ 104.081
Highway patrol retirement age.
§ 104.090
Normal annuity of retired member — additional allowance to patrolmen, qualifications — survivorship options — option selected prior to retirement, death of spouse, effect — spouse as beneficiary, effect — dissolution of marriage, cancellation of election, when.
§ 104.100
Early retirement and retirement, service credits required at age fifty-five — sixty — sixty-five, exception — computation.
§ 104.1003
Definitions.
§ 104.1006
Year 2000 plan, citation, applicability of other provisions.
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Bluebook (online)
Missouri § 104.605, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/104/104.605.