Sec. 6. As used in this chapter, "Internal Revenue Code":
(1) means the Internal Revenue Code of 1954, as in effect on September 1, 1974, if permitted with respect to governmental plans; or
(2) to the extent consistent with subdivision (1), has the meaning set forth in IC 6-3-1-11.
[Pre-2004 Recodification Citation: 33-13-8-3.5.]
As added by P.L.98-2004, SEC.17.
Structure Indiana Code
Title 33. Courts and Court Officers
Chapter 7. 1977 Retirement, Disability, and Death System
33-38-7-1. Application of Chapter
33-38-7-2. "Americans With Disabilities Act"
33-38-7-6. "Internal Revenue Code"
33-38-7-10. Participants; Contributions
33-38-7-11. Retirement Annuities; Termination of Employment; Requirements; Computation of Amount
33-38-7-12. Permanent Disability of Participants; Transcripts, Records, and Other Materials
33-38-7-13. Withdrawal of Participant From Fund
33-38-7-14. Payments to Participant's Surviving Spouse, Dependents, or Estate
33-38-7-15. Annuities; Payment to Dependent Children
33-38-7-16. Benefits Limitations Under Internal Revenue Code
33-38-7-17. Service Credit; Contributions After Retirement for Subsequent Service as Judge
33-38-7-18. Credit for Prior Service; Rollover Distributions; Trustee to Trustee Transfers
33-38-7-19. Credit for Prior Service; Rollover Distributions; Trustee to Trustee Transfers