Direct rollovers

Colo. Rev. Stat. § 24-51-405.5, under Government - State.

Colo. Rev. Stat. § 24-51-405.5

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.

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.