Georgia Code
Article 1 - In General
§ 47-1-13. Maximum Compensation Used in Computing Employee and Employer Contributions

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

Georgia Code

Title 47 - Retirement and Pensions

Chapter 1 - General Provisions

Article 1 - In General

§ 47-1-1. Intent of Codification and Enactment of This Title

§ 47-1-2. Pooling of Funds by Retirement Systems for Investment Purposes; Accounting Practices With Regard to Pooled Funds

§ 47-1-3. Power of a Local Retirement System to Hire an Actuary; Payment of the Administrative Costs of a Local Retirement System; Periodic Actuarial Investigations; Annual Financial Report

§ 47-1-4. Report of the State Auditor on the Condition of Local Retirement Systems

§ 47-1-5. Duty of Governing Authorities to Make and File Actuarial Investigations and to File Financial Reports; Withholding of State Funds for Failure to Meet This Duty

§ 47-1-6. Effect of World War Ii Armed Forces Service on Retirement Benefits; Payments to Retirement Systems for Such Periods

§ 47-1-7. Powers of Retirement, Pension, or Emeritus Systems or Funds With Regard to Agents Employed to Act as Custodians of Assets or Investment Advisers

§ 47-1-8. Restrictions on Ability of Members of the General Assembly to Receive Pension Plan Credit for Service in the General Assembly

§ 47-1-9. Crediting of Time Toward Georgia Legislative Retirement System; Restriction on Crediting; Options for Members; Refund of Contributions; Construction of Conflicting Provisions

§ 47-1-10. Adoption, Amendment, or Repeal of Rules by Boards of Trustees of State Retirement or Pension Systems; Procedure; Immediate Adoption; Filing of Rules With Secretary of State; Adoption of Rules and Regulations Appropriate or Necessary to Mai...

§ 47-1-11. Creditable Service Not Allowed for Military Service From Which Discharge Was Other Than Honorable

§ 47-1-12. Investment and Reinvestment of Assets of Local Retirement System; Valuation and Limitation on Investments; Duties of State Auditor

§ 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

§ 47-1-16. Public Retirement Systems Prohibited From Having Insurable Interest in Members; Prohibition on Expending or Obligating Funds for Purchase of Life Insurance on Members; Exception

§ 47-1-17. Required Education for Public Retirement System Trustees