Georgia Code
Article 6 - Conformity With Federal Law
§ 47-1-86. Adopted Plan Document or Rules and Regulations Govern

Any other provision of this chapter to the contrary notwithstanding, to the extent that the Board of Trustees of the Georgia Municipal Employees Benefit System created by Chapter 5 of this title has adopted a plan document or rules and regulations that are in compliance with Sections 401(a) and 414(d) and other applicable sections of the federal Internal Revenue Code, such plan document or rules and regulations shall govern such system notwithstanding any conflicting provision in this chapter; provided, however, that the provisions of Code Section 47-1-13 shall in any event apply to said system.
History. Code 1981, § 47-1-86 , enacted by Ga. L. 2009, p. 947, § 8/HB 202.
Effective date. —
This Code section became effective May 11, 2009.

<< Previous

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

§ 47-1-84. Modifications by Board of Trustees

§ 47-1-85. Assets of Public Retirement or Pension System to Be Held in Trust

§ 47-1-86. Adopted Plan Document or Rules and Regulations Govern