Member contributions.
Del. Code tit. 11, § 8841
in effect(a) Effective January 1, 2006, member contributions to the fund shall be 7% of monthly compensation.
(b) An employee can repay a withdrawal benefit using a rollover distribution from:
(1) A direct rollover of an eligible rollover distribution from:
a. A qualified plan described in § 401(a) of the United States Internal Revenue Code [26 U.S.C. § 401(a)];
b. An annuity contract described in § 403(b) of the United States Internal Revenue Code [26 U.S.C. § 403(b)]; or
c. An eligible plan under § 457(b) of the United States Internal Revenue Code [26 U.S.C. § 457(b)].
(2) A participant contribution of an eligible rollover distribution from:
a. A qualified plan described in § 401(a) of the United States Internal Revenue Code [26 U.S.C. § 401(a)];
b. An annuity contract described in § 403(b) of the United States Internal Revenue Code [26 U.S.C. § 403(b)]; or
c. An eligible plan under § 457(b) of the United States Internal Revenue Code [26 U.S.C. § 457(b)].
(3) A participant rollover contribution of the portion of a distribution from an individual retirement account or annuity described in § 408 of the United States Internal Revenue Code [26 U.S.C. § 408] that is eligible to be rolled over and would otherwise be includible in gross income.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title11/c088/index.htmlFetched: 6/28/2026