Current as of January 01, 2019 | Updated by FindLaw Staff
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(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.
Cite this article: FindLaw.com - Delaware Code Title 11. Crimes and Criminal Procedure § 8841. Member contributions - last updated January 01, 2019 | https://codes.findlaw.com/de/title-11-crimes-and-criminal-procedure/de-code-sect-11-8841/
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