In this section, the following terms have the meanings indicated. “Rollover contribution” means an eligible rollover distribution, as defined in Internal Revenue Code § 402(c)(4), that the member:receives from an eligible retirement plan, as defined in Internal Revenue Code § 402(c)(8)(b); and transfers to the system in accordance with Internal Revenue Code § 402(c) so as not to be included in the member’s taxable income. “Rollover contribution” does not include any portion of a distribution that would not be included in the member’s taxable income if it were not rolled over. “Trustee-to-trustee transfer” means a direct transfer to the system made in accordance with Internal Revenue Code § 403(b)(13) or § 457(e)(17). If any provision of <cite data-path="|22">this article</cite> allows a member of any system to purchase or repurchase service credit by making a single payment, all or any portion of that payment may be made by a rollover contribution or a trustee-to-trustee transfer, except as specified in subsection (c) of this section. No member may purchase or repurchase service credit under this section if the Board of Trustees determines that the purchase or repurchase does not qualify for tax-free rollover or transfer treatment under the applicable provisions of the Internal Revenue Code as then in effect. Ord. 03-576