New Hampshire Revised Statutes 100-A:11-a – Eligible Rollover Distributions; Direct Transfer
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Terms Used In New Hampshire Revised Statutes 100-A:11-a
- Accumulated contributions: shall mean the sum of all the amounts deducted from the compensation of a member, any additional contributions, any contributions for purchases under this chapter, together with any amount transferred to the account of the member established pursuant to this system from the respective account of said member under one or more of the predecessor systems, with interest thereon, as provided in N. See New Hampshire Revised Statutes 100-A:1
The distribution of benefits and return of accumulated contributions under this chapter shall be in conformance with the requirements of Internal Revenue Code section 401(a)(31) to the extent that the Code section applies to a qualified governmental plan within the meaning of Internal Revenue Code sections 401(a) and 414(d).