Georgia Code
Article 11 - Georgia Higher Education Savings Plan
§ 20-3-632. Definitions

As used in this article, the term:
History. Code 1981, § 20-3-632 , enacted by Ga. L. 2001, p. 76, § 1; Ga. L. 2002, p. 372, § 8; Ga. L. 2008, p. 159, § 2/HB 1014; Ga. L. 2010, p. 863, § 5/SB 296; Ga. L. 2019, p. 337, § 1-97/SB 132.
The 2019 amendment, effective July 1, 2019, substituted “Department of Insurance” for “Insurance Department” in division (6)(B)(i), and substituted “federal Securities” for “United States Securities” in division (6)(B)(vi).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2001, “adviser” was substituted for “advisor” in division (5)(B)(vi) (now (6)(B)(vi)).
Editor’s notes.
Ga. L. 2002, p. 372, § 15(b), not codified by the General Assembly, provides that this Act shall be applicable to all taxable years beginning on or after January 1, 2002.
U.S. Code.
The Internal Revenue Code, referred to throughout this Code section, is codified at Title 26 of the United States Code.
The federal Employee Retirement Income Security Act of 1974, referred to in subparagraph (6)(A) and division (6)(B)(v), is codified, principally, as 29 U.S.C. § 1001 et seq.

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