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Colorado · Through Colorado Revised Statutes 2026

C.R.S. § 24-51-405.5: Direct rollovers.

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Where this section sits in the code
  1. Title 24 - GOVERNMENT - STATE
  2. Article 51 - Public Employees' Retirement Association
  3. Part 4 - CONTRIBUTIONS

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.

Collected 2026-09-14T18:37:45Z. Source file · JSON

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