Direct Rollover to a Roth IRA (PDF) (PDF) – This form allows eligible participants to roll their account or a portion of their account to a Roth IRA. You must open a NYCE IRA account before a deposit of funds can be accepted.Do you know what it takes to work towards a secure retirement? Use this calculator to help you create your retirement plan. Please contact your legal or tax advisor for such advice. Deferred compensation plans allow the participant to defer income today and withdraw it at some point in the future (usually upon retirement) Pima County offers two voluntary deferred compensation retirement plans. In addition, the Plan allows you to defer larger amounts than you can contribute to an IRA (up to.