Georgia Code
Article 2 - Deferred Compensation Plans
§ 45-18-32. Administration of Plans; Participation by Employees of County Boards of Health, School Systems, Lake Allatoona Preservation Authority, the Georgia Federal-State Shipping Point Inspection Service, and the Georgia Firefighters’ Pension Fund...

History. Ga. L. 1974, p. 198, § 4; Ga. L. 1981, p. 662, § 1; Ga. L. 2001, p. 1097, § 1; Ga. L. 2002, p. 814, § 1; Ga. L. 2005, p. 134, § 1/HB 275; Ga. L. 2009, p. 453, § 1-4/HB 228; Ga. L. 2011, p. 705, § 6-3/HB 214; Ga. L. 2017, p. 716, § 1/HB 312.
The 2017 amendment, effective January 1, 2018, designated the previously existing provisions of this Code section as subsections (a) through (d); added subparagraph (c)(2); and added “and may provide as an option for eligible employees a qualified Roth contribution program in accordance with Section 402A of the United States Internal Revenue Code” at the end of subsection (d).
Law reviews.
For article on the 2011 amendment of this Code section, see 28 Ga. St. U.L. Rev. 147 (2011).

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