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.L. 2002: Entire section added, p. 139, § 4, effective March 27. L. 2009: Entire section amended, (SB 09 -282), ch. 288, p. 1340, § 20, effective May 21.
Colorado Legal Code