Mo. Rev. Stat. § 104.605
This is the official text of Mo. Rev. Stat. § 104.605, part of Missouri’s Rev. Stat — part of the compiled statutory law of Missouri, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
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104.605 Eligible rollover distribution and eligible retirement plan defined — ...
Official statutory text
104.605. Eligible rollover distribution and eligible retirement plan defined — compliance with IRS code required, when. — 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.
(L. 2002 H.B. 1455 §§ 104.605 merged with 104.1055) Effective 7-11-02 CROSS REFERENCE: Provisions of this section also apply to Year 2000 plan, 104.1003 to 104.1093
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.
(L. 2002 H.B. 1455 §§ 104.605 merged with 104.1055) Effective 7-11-02 CROSS REFERENCE: Provisions of this section also apply to Year 2000 plan, 104.1003 to 104.1093
Status: in_force · Read it on the official government site
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