{"data":{"id":"us-md/md.-code-state-personnel-and-pensions-21-602","jurisdiction":"us-md","citation":"Md. Code, State Personnel and Pensions § 21–602","heading":"","body":"(a) A participant may elect on the form the Board of Trustees requires to have all or any part of an eligible rollover distribution paid to an eligible retirement plan in a direct rollover.\n(b) (1) If an eligible rollover distribution is payable to the designated spouse beneficiary of a member, former member, or retiree, the designated spouse beneficiary may elect to have all or any part of the eligible rollover distribution paid to an eligible retirement plan in a direct rollover.\n(2) (i) A nonspouse designated beneficiary may roll over an eligible rollover distribution only to a traditional or Roth individual retirement account or individual retirement annuity established for the purpose of receiving the distribution.\n(ii) A traditional or Roth individual retirement account or individual retirement annuity established under this paragraph shall be treated as an inherited individual retirement account or annuity within the meaning of § 408(d)(3)(C) of the Internal Revenue Code.\n(c) A member who is eligible to participate in the plan administered by the supplemental plan under Title 35, Subtitle 5 of this article may elect to have all or any part of the eligible rollover distribution paid in a direct rollover to the plan in accordance with the regulations adopted by the supplemental plan.","path":["Article - State Personnel and Pensions"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gsp\u0026section=21-602","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:07Z","sha256":"45c194369b0045b8103ea18eb58a22221f635da3cdc3dc449a786d80f530ce23","source_id":"us-md","stale":false,"prev":"us-md/md.-code-state-personnel-and-pensions-21-601","next":"us-md/md.-code-state-personnel-and-pensions-21-603"},"notice":"GroundRules: Original legal text. Not legal advice."}