11 Del. C. § 8841: Member contributions.

(a) Effective January 1, 2006, member contributions to the fund shall be 7% of monthly compensation.

(b) An employee can repay a withdrawal benefit using a rollover distribution from:

(1) A direct rollover of an eligible rollover distribution from:

a. A qualified plan described in § 401(a) of the United States Internal Revenue Code [26 U.S.C. § 401(a)];

b. An annuity contract described in § 403(b) of the United States Internal Revenue Code [26 U.S.C. § 403(b)]; or

c. An eligible plan under § 457(b) of the United States Internal Revenue Code [26 U.S.C. § 457(b)].

(2) A participant contribution of an eligible rollover distribution from:

a. A qualified plan described in § 401(a) of the United States Internal Revenue Code [26 U.S.C. § 401(a)];

b. An annuity contract described in § 403(b) of the United States Internal Revenue Code [26 U.S.C. § 403(b)]; or

c. An eligible plan under § 457(b) of the United States Internal Revenue Code [26 U.S.C. § 457(b)].

(3) A participant rollover contribution of the portion of a distribution from an individual retirement account or annuity described in § 408 of the United States Internal Revenue Code [26 U.S.C. § 408] that is eligible to be rolled over and would otherwise be includible in gross income.