Missouri § 104.605 - Eligible rollover distribution and eligible retirement plan defined — compliance with IRS code required, when.
Full text of Missouri Revised Statutes of Missouri § 104.605 — Eligible rollover distribution and eligible retirement plan defined — compliance with IRS code required, when., with citation guidance and answers to common questions.
§ 104.605. Eligible rollover distribution and eligible retirement plan defined — compliance with IRS code required, when.
1. Notwithstanding any provision to the contrary in this chapter, the term "eligible rollover distribution" shall have the meaning specified in Section 402(c)(4) of the Internal Revenue Code of 1986, as amended, and which is herein incorporated by reference.
2. Notwithstanding any provision to the contrary in this chapter, the term "eligible retirement plan" shall have the meaning specified in Section 402(c)(8)(B) of the Internal Revenue Code of 1986, as amended, and which is herein incorporated by reference.
3. For distributions occurring after December 31, 1993, the systems shall comply with Section 401(a)(31) of the Internal Revenue Code of 1986, as amended, and which is herein incorporated by reference.
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(L. 2002 H.B. 1455 §§ 104.605 merged with 104.1055)
Effective 7-11-02
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 104.605
What does Revised Statutes of Missouri § 104.605 cover?
Section 104.605 ("Eligible rollover distribution and eligible retirement plan defined — compliance with IRS code required, when.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 104.605?
A common citation format is "Revised Statutes of Missouri § 104.605" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 104.605 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.