Conn. Gen. Stat. § 10-183q

(b) A person selected by the court as an alternate payee under an approved domestic relations order may elect, at the time and in the manner prescribed by the board, to have any portion of an eligible rollover distribution or trustee-to-trustee transfer paid directly to an eligible retirement plan by way of a direct rollover. Taxable funds may be distributed as a rollover if elected by such person. For purposes of this subsection, “eligible rollover distribution” and “eligible retirement plan” have the same meanings as provided in Section 402 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, except (1) a qualified trust shall be deemed an eligible retirement plan only if it accepts such person's eligible rollover distribution; and (2) in the case of an eligible rollover distribution to a surviving spouse, an eligible retirement plan means an individual retirement account or an individual retirement annuity, as defined in said section of the Internal Revenue Code of 1986.