History. Code 1981, § 47-2-51.1 , enacted by Ga. L. 2019, p. 783, § 2/SB 55.
Effective date. —
This Code section became effective July 1, 2019.
U.S. Code.
Section 415(b) of the federal Internal Revenue Code, referred to in this Code section, is codified at 26 U.S.C. § 415 and concerns the limitations on benefits and contributions under qualified plans.