Rollovers from Member’s and Employer’s Contributions Reserves

(a)Rollover of Member’s Contributions. Amounts transferred from the Member’s Contribution Reserve in accordance with Subsection

(a)of § 8164 of this Chapter shall be deposited to the member’s account established for the benefit of the member under a trust agreement, and shall be fully vested, subject to the timing of distribution limitations set forth in the Defined Contribution Retirement System Plan and Trust Agreement.

(b)Rollover of Employer’s Contributions. Amounts transferred from the Employer’s Contribution Reserve to fund transfer incentive benefits in accordance with Subsection

(b)of § 8164 of this Chapter shall be deposited in a Transfer Incentive Reserve established for the benefit of the member under a trust agreement. The Transfer Incentive Reserve shall be segregated from employer contributions, and an individual account shall be maintained for each member and include subsequent interest, dividends, and/or any other accumulations credited or debited on behalf of the member, and shall be fully vested, subject to the timing of distribution limitations set forth in the Defined Contribution Retirement System Plan and Trust Agreement.