Georgia Code
Article 2 - Creation, Administration, and Management of the Assets of the Retirement System
§ 47-2-33. Plan Year Designated

For purposes of complying with federal Internal Revenue Service rules and regulations, the plan year for this retirement system shall be the 12 month period beginning on July 1 of each year.
History. Code 1981, § 47-2-33 , enacted by Ga. L. 2009, p. 947, § 13/HB 202.
Effective date. —
This Code section became effective May 11, 2009.

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Structure Georgia Code

Georgia Code

Title 47 - Retirement and Pensions

Chapter 2 - Employees’ Retirement System of Georgia

Article 2 - Creation, Administration, and Management of the Assets of the Retirement System

§ 47-2-20. Creation of Retirement System; Purpose, Management, Corporate Powers and Privileges, and Certain Rights in Actions at Law of Retirement System; Name Under Which Retirement System to Transact Business

§ 47-2-21. Power and Duty of Board of Trustees to Administer and Operate Retirement System; Membership of Board; Vacancies; Expenses; Oath; Quorum

§ 47-2-22. Election of Chairperson and Director; Actuarial Services; Application of State System of Personnel Administration; Payment of Costs of Personnel Administration

§ 47-2-23. Treasurer of the Board of Trustees; Manner of Payment of Funds of the Retirement System; Surety Bond for the Treasurer

§ 47-2-24. Designation of Medical Board; Duties

§ 47-2-25. Legal Adviser of the Board of Trustees

§ 47-2-26. Designation of an Actuary; Duties of Actuary; Annual Valuation of Contingent Assets and Liabilities of the Retirement System

§ 47-2-27. Duty of Board of Trustees to Keep Data Necessary for Actuarial Valuations; Duty to Keep Records of Proceedings; Annual Report

§ 47-2-28. Simplified Tables for Estimation of Retirement Allowances; Effect on Existing Rights and Benefits; Formula for Calculating Service Retirement Allowances

§ 47-2-29. Postretirement Benefit Adjustments

§ 47-2-30. Deposits of Cash Available for Disbursements for Benefits and Other Payments

§ 47-2-31. Investment Powers; Power to Employ Agents as Investment Advisers and to Make Investments

§ 47-2-32. Personal Interest in Gains or Profits From Investments Made by the Board of Trustees; Unauthorized Use of Assets of the Retirement System

§ 47-2-33. Plan Year Designated