The Retirement System shall accept rollovers from eligible retirement plans as defined in Internal Revenue Code Section 402(c)(8)(B) and transfers from Code Section 457 and 403(b) plans to the extent permitted by 401(a), as payment for redeposits, shortages and prior service buy-backs, including but not limited to prior public service, temporary service, military service and representative service.
The Retirement Board may adopt such rules and forms as may be necessary to implement the provisions of this section and to ensure conformity with Federal and State laws.
