"The Department determines that, for purposes of the provisions of Article 3.8 of Law 106-2017 related to benefits for separation from service, the participant may transfer the balance of his Defined Contribution Account to any other defined contribution plan that is duly qualified under Section 1081.01(a) of the Code. Similarly, a new participant can make a transfer to his Defined Contribution Account from another qualified plan of a previous employer and said transfer will be exempt from taxation under Section 1081.01(b)(3)(D) of the Code. In addition, the trustee will not be required to make the deduction and withholding provided in Section 1081.01(b) of the Code if the distribution qualifies as a transfer contribution under Section 1081.02(d)(4) and the distribution is transferred by the trustee. directly to the trustee of an individual retirement account by instructions of the owner or beneficiary of the same."

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