2013 New Hampshire Revised Statutes
Title VI - PUBLIC OFFICERS AND EMPLOYEES
Chapter 100-A - NEW HAMPSHIRE RETIREMENT SYSTEM
Section 100-A:24-a - Pension Portability, Purchase of Permissive Service Credit.

    100-A:24-a Pension Portability, Purchase of Permissive Service Credit. –
    I. A member participating under a retirement arrangement federally tax-qualified under Sections 403(b) or 457 of the United States Internal Revenue Code of 1986, as amended, may authorize a direct trustee-to-trustee transfer of funds credited to the member's account held under such transferor plan for purchase under the retirement system of permissive service credit, as defined in Section 415(n)(3)(A) of the United States Internal Revenue Code of 1986, as amended, or for the purchase of qualifying prior service, on behalf of such member.
    II. The provisions of this section shall be subject to such restrictions or qualifications as may be required by the retirement system in conformity with applicable provisions of the United States Internal Revenue Code of 1986, as amended.
    III. Service credit purchased under this section shall be creditable service for the purpose of eligibility for retirement and other benefits under RSA 100-A as may be permitted under applicable provisions of the United States Internal Revenue Code of 1986, as amended.

Source. 2002, 146:2, eff. Nov. 9, 2002.