Georgia Code
Article 6 - Conformity With Federal Law
§ 47-1-80.1. Provisions Applicable to All Public Retirement or Pension Systems; Maximum Annuity Paid; Limitation on Death and Disability Benefits; Application of Federal Provisions

History. Code 1981, § 47-1-80.1 , enacted by Ga. L. 2009, p. 947, § 5/HB 202; Ga. L. 2010, p. 427, § 2/HB 969.
Effective date. —
This Code section became effective May 11, 2009.
The 2010 amendment, effective May 24, 2010, added subsections (d) and (e).
U.S. Code.
Section 401 of the federal Internal Revenue Code, referred to in subsection (d), is codified at 26 U.S.C. § 401 .

<< Previous

Next >>

Structure Georgia Code

Georgia Code

Title 47 - Retirement and Pensions

Chapter 1 - General Provisions

Article 6 - Conformity With Federal Law

§ 47-1-80. Distributions to Conform to Regulations Issued Under the Internal Revenue Code

§ 47-1-80.1. Provisions Applicable to All Public Retirement or Pension Systems; Maximum Annuity Paid; Limitation on Death and Disability Benefits; Application of Federal Provisions

§ 47-1-81. Election to Have a Portion of an Eligible Rollover Distribution Paid to an Eligible Retirement Plan Under Federal Law; Limitations; Application to Nonspouse Designated Beneficiary

§ 47-1-82. Maximum Annual Additions and Maximum Benefit Payable Limited to That Allowed by Federal Law

§ 47-1-83. Vesting of Member’s Accrued Benefit as of Date of Termination or Partial Termination of Public Retirement or Pension System