§ 8841

(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.

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.64 Del. Laws, c. 445, § 1; 72 Del. Laws, c. 143, § 2; 73 Del. Laws, c. 419, §§ 4, 5; 75 Del. Laws, c. 133, § 5;