{"data":{"id":"us-de/29-del.-c.-5591","jurisdiction":"us-de","citation":"29 Del. C. § 5591","heading":"Member contributions.","body":"(a) Effective January 1, 2006, employee contributions to the Fund shall be 3% of total annual compensation in excess of $6,000. In no event shall total compensation during any calendar year in excess of $6,000 be exempt from contributions.\n(b) An employee can purchase service credit or repay a withdrawal benefit using a rollover distribution from:\n(1) A direct rollover of an eligible rollover distribution from:\na. A qualified plan described in § 401(a) [26 U.S.C. § 401(a)] of the United States Internal Revenue Code;\nb. An annuity contract described in § 403(b) [26 U.S.C. § 403(b)] of the United States Internal Revenue Code; or\nc. An eligible plan under § 457(b) [26 U.S.C. § 457(b)] of the United States Internal Revenue Code.\n(2) A participant contribution of an eligible rollover distribution from:\na. A qualified plan described in § 401(a) [26 U.S.C. § 401(a)] of the United States Internal Revenue Code;\nb. An annuity contract described in § 403(b) [26 U.S.C. § 403(b)] of the United States Internal Revenue Code; or\nc. An eligible plan under § 457(b) [26 U.S.C. § 457(b)] of the United States Internal Revenue Code.\n(3) A participant rollover contribution of the portion of a distribution from an individual retirement account or annuity described in § 408 [26 U.S.C. § 408] of the United States Internal Revenue Code that is eligible to be rolled over and would otherwise be includible in gross income.”","path":["Title 29. State Government","Public Officers and Employees","CHAPTER 55A. County and Municipal Pension Plan","Subchapter III. Financing and Administration"],"source_url":"https://delcode.delaware.gov/title29/c055a/sc03/index.html#5591","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:33Z","sha256":"c24529d51a38f8690682016a8e9cae5cd4b64b6f208d9103e46fab688003151a","source_id":"us-de","stale":true,"prev":"us-de/29-del.-c.-5582","next":"us-de/29-del.-c.-5592"},"notice":"GroundRules: Original legal text. Not legal advice."}