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READING, PA CODE OF ORDINANCES
PREFACE
Chapter C HOME RULE CHARTER
Chapter 1 GENERAL PROVISIONS
Chapter 5 ADMINISTRATIVE CODE
Chapter 14 AUTHORITIES
Chapter 23 BOARDS, COMMISSIONS, COMMITTEES AND COUNCILS
Chapter 36 FIRE AND RESCUE SERVICES
Chapter 51 INITIATIVE AND REFERENDUM
Chapter 62 PENSIONS
Chapter 70 PERSONNEL
Chapter 77 POLICE DEPARTMENT
Chapter 91 SALARIES AND COMPENSATION
Chapter 120 ALARM SYSTEMS
Chapter 127 ALCOHOLIC BEVERAGES
Chapter 141 ANIMALS
Chapter 166 CABLE TELEVISION
Chapter 173 COMMERCIAL LAUNDRY CODE
Chapter 180 CONSTRUCTION CODES
Chapter 185 CONVERSION THERAPY
Chapter 188 CURFEW
Chapter 201 ELECTRIC SERVICE
Chapter 212 FEES
Chapter 219 FIREARMS
Chapter 225 FIREWORKS
Chapter 231 FIRE INSURANCE PROCEEDS
Chapter 237 FIRE PREVENTION AND PROTECTION
Chapter 251 FOOD CODE
Chapter 272 GRAFFITI
Chapter 288 HEALTH AND SAFETY
Chapter 295 HISTORICAL AND CONSERVATION DISTRICTS
Chapter 302 HOUSE NUMBERING
Chapter 308 HOUSING
Chapter 317 INVASIVE PLANTS AND NOXIOUS WEEDS
Chapter 325 LAW ENFORCEMENT
Chapter 328 LEAD-BASED PAINT
Chapter 332 LIBRARY
Chapter 339 LICENSES AND PERMITS
Chapter 346 LITTER AND ADVERTISING MATERIAL
Chapter 353 LOITERING AND PANHANDLING
Chapter 364 MASSAGE THERAPISTS
Chapter 378 MUNICIPAL CLAIMS AND LIENS
Chapter 387 NOISE
Chapter 396 PARKS AND RECREATION
Chapter 403 PAWNBROKERS
Chapter 410 PEDDLING AND SOLICITING
Chapter 424 POLES
Chapter 431 PROPERTY SALES
Chapter 433 PUBLIC ART
Chapter 438 RAIN BARRELS
Chapter 442 RECORDS, PUBLIC ACCESS
Chapter 453 SALES
Chapter 460 SCRAP METAL DEALERS
Chapter 467 SEWERS AND SEWAGE DISPOSAL
Chapter 473 SEXUALLY ORIENTED BUSINESSES
Chapter 479 SIDEWALK CAFES
Chapter 485 SIGNS
Chapter 496 SOLID WASTE
Chapter 502 STORAGE FACILITIES
Chapter 505 STORMWATER MANAGEMENT
Chapter 508 STREETS AND SIDEWALKS
Chapter 515 SUBDIVISION AND LAND DEVELOPMENT
Chapter 521 SUSTAINABILITY
Chapter 536 TAMPERING WITH PUBLIC PROPERTY
Chapter 540 TATTOO AND PIERCING ESTABLISHMENTS
Chapter 543 TAX ABATEMENTS
Chapter 546 TAX AMNESTY PROGRAM
Chapter 549 TAXATION
Chapter 555 TREES
Chapter 564 VEHICLE NUISANCES, STORAGE OF
Chapter 570 VEHICLE REPAIR SHOPS
Chapter 576 VEHICLES AND TRAFFIC
Chapter 583 VENDING MACHINES
Chapter 600 ZONING
Chapter A610 ANNEXATION OF TERRITORY
Chapter A611 BOND ISSUES AND LOANS
Chapter A612 FRANCHISE AND SERVICES
Chapter A613 GOVERNMENTAL AND INTERGOVERNMENTAL AFFAIRS
Chapter A614 PLAN APPROVAL
Chapter A615 PUBLIC PROPERTY
Chapter A616 SEWERS
Chapter A617 STREETS AND SIDEWALKS
Chapter A618 WATER
Chapter A619 ZONING; PRIOR ORDINANCES
Chapter DT DERIVATION TABLE
Chapter DL DISPOSITION LIST
§ 62-330.  Direct rollovers.
   A.   Direct rollovers. Notwithstanding any provision herein to the contrary that would otherwise limit a distributee's election under this subsection, on and after January 1, 1993, a distributee may elect, at the time and in the manner prescribed by the Board, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the distributee in a direct rollover.
   B.   For purposes of this section, the following definitions shall apply:
   DIRECT ROLLOVER — A direct rollover is a payment by the system to the eligible retirement plan specified by the distributee.
   DISTRIBUTEE — A distributee includes any member. In addition, a member's surviving spouse and the member's spouse or former spouse who is the alternate payee under a domestic relations order, as defined in Section 414(p) of the Code, are distributees with regard to the interest of the spouse or former spouse. Effective with respect to distributions after 2009, a distributee also means a beneficiary of a member other than a surviving spouse.
   ELIGIBLE RETIREMENT PLAN — An eligible retirement plan is an individual retirement account described in Code Section 408(a), an individual retirement annuity described in Code Section 408(b), a Roth IRA as pursuant to Code Section 408A(e), for distributions made after December 31, 2001, an annuity plan described in Code Section 403(a) or an annuity contract described in Code Section 403(b), a qualified trust described in Code Section 401(a), or for distributions made after December 31, 2001, an eligible plan under Code Section 457(b) which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state and which agrees to separately account for amounts transferred into such plan from this plan. The definition of eligible retirement plan shall also apply in the case of a distribution to a surviving spouse, or to a spouse or former spouse who is the alternate payee under a domestic relation order, as defined in Code Section 414(p). Effective in the case of an eligible rollover distribution to a surviving spouse before 2002 or to a beneficiary other than a surviving spouse after 2009, an eligible retirement plan is an individual retirement account or individual retirement annuity.
   ELIGIBLE ROLLOVER DISTRIBUTION — An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of 10 years or more; any distribution to the extent such distribution is required under Code Section 401(a)(9); the portion of any distribution that is not includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities); and any distribution that is made upon hardship of a member. Notwithstanding anything in this definition to the contrary, for distributions made after December 31, 2001, a portion of a distribution shall not fail to be an eligible rollover distribution merely because the portion consists of after-tax employee contributions that are not includible in gross income. However, such portion may be paid only to an individual retirement account or annuity, or to a qualified defined contribution plan described in Section 401(a) or 403(a) of the Code, or a governmental 457 plan that agrees to separately account for amounts so transferred, including separately accounting for the portion of such distribution which is includible in gross income and the portion of such distribution which is not.