As used in this article, the following terms shall have the meanings indicated:
ELIGIBLE RETIREMENT PLAN —
A. In the case of a member, one of the following:
B. An individual retirement account or an individual retirement annuity.
C. A qualified trust if it is part of a defined contribution plan.
D. An annuity plan described in Section 403(a) of the Internal Revenue Code.
E. In the case of a member's surviving spouse, an individual retirement account or an individual retirement annuity.
ELIGIBLE ROLLOVER DISTRIBUTION — A distribution from the pension plan that is a single-sum payment (i.e, refund of required contributions). The dollar amount of an eligible rollover distribution shall not include the portion of such distribution that is a required minimum distribution under Section 401(a)(9) of the Internal Revenue Code.