13-63-14. Limitations on changing designated beneficiary and rolling over funds.

Changes in designated beneficiaries and rollovers are not permitted if the changes or rollovers would violate either of the following:

(1)    Section 13-63-21 relating to excess contributions; or

(2)    Section 13-63-18 relating to investment choice.

Source: SL 2001, ch 97, § 14.