Section 18-80 Direct transfer of eligible rollover distributions; rollover notice.

(a) To the extent required by section 401(a)(31) of the code, if the distributee of any eligible rollover distribution elects to have the distribution paid directly to an eligible retirement plan and specifies the eligible retirement plan to which the distribution is to be paid, the distribution shall be made in the form of a direct trustee to trustee transfer to the specified eligible retirement plan.

(b) The plan administrator shall give covered firefighter employees an understandable written explanation of rollover rules within a reasonable period before making an eligible rollover distribution.