History. Code 1981, § 47-1-13 , enacted by Ga. L. 1995, p. 351, § 1; Ga. L. 2009, p. 947, § 2/HB 202.
The 2009 amendment, effective May 11, 2009, in subsection (b), inserted “federal” and inserted “pursuant to Section 13212(d)(3)(A) of the federal Omnibus Budget Reconciliation Act of 1993 and the regulations issued under such section, eligible members are not subject to the limits of Section 401(a)(17) of the federal Internal Revenue Code, and” near the middle, and substituted “members” for “employees” near the end.
U.S. Code.
The United States Internal Revenue Code Section 401(a)(17), referred to in subsection (b), is codified in 26 U.S.C. § 401 .
The Omnibus Budget Reconciliation Act of 1993, referred to in subsection (b), can be found at Pub. L. 103-66.
Structure Georgia Code
Title 47 - Retirement and Pensions
Chapter 1 - General Provisions
§ 47-1-1. Intent of Codification and Enactment of This Title
§ 47-1-4. Report of the State Auditor on the Condition of Local Retirement Systems
§ 47-1-13. Maximum Compensation Used in Computing Employee and Employer Contributions
§ 47-1-13.1. Annual Compensation Limits in Determining Benefits or Contributions Due
§ 47-1-14. “Retirement System” Defined; Records Exempt From Public Inspection
§ 47-1-15. Circumstances When Survivors Benefits Are Paid to Secondary Beneficiary
§ 47-1-17. Required Education for Public Retirement System Trustees