Georgia Code
Article 2 - Creation, Administration, and Management of the Assets of the Retirement System
§ 47-4-30. 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, § 47-4-30 , enacted by Ga. L. 2009, p. 947, § 21/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 4 - Public School Employees Retirement System

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

§ 47-4-20. Creation and Administration of the Retirement System; Corporate Powers and Privileges; Rights in Actions; Name Under Which Retirement System Business Shall Be Transacted

§ 47-4-21. Creation and Administration of the Retirement Fund

§ 47-4-22. Membership of the Board; Expenses and per Diem; Quorum for the Transaction of Business; Chairman, Secretary, and Treasurer of the Board

§ 47-4-23. Exemption of Members of the Board From Liability for Their Acts, Omissions, and Conduct; Indemnification of Members of the Board

§ 47-4-24. Legal Adviser of the Board

§ 47-4-25. Powers and Duties of the Board

§ 47-4-26. Power of Board Over Funds; Special Account for Deposit of Funds and Payment of Benefits and Expenses; Investment Powers; Power to Employ Agents

§ 47-4-27. Power of Board to Take, Hold, and Invest Any Gift, Grant, or Bequest

§ 47-4-28. Duty of Board to Keep Records of Accounts in Granting Benefits and Records of the Operations of the Board; Annual Financial Statement to the General Assembly

§ 47-4-29. Appropriations for Employer Contributions; Creation of an Expense Fund; Payment Prior to Commencement Date of Employer Contributions and Expenses of Retirement System

§ 47-4-30. Plan Year Designated