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Colo. Rev. Stat. § 24-51-405.5

Direct rollovers

Colorado · Colorado Revised Statutes Title 24 — Government - State · Status: effective

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Colo. Rev. Stat. § 24-51-405.5, Direct rollovers, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2303312
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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.