---
title: O.C.G.A. § 45-18-35. Plans to operate without cost to state, counties, cities, or other political subdivisions.
collection: code
id: 45-18-35
cite_as: O.C.G.A. § 45-18-35 (2025)
canonical_url: https://georgiacommons.org/code/45-18-35
md_url: https://georgiacommons.org/code/45-18-35.md
text_url: https://georgiacommons.org/code/45-18-35/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t45-(v33)-pdf.pdf?sfvrsn=c5ce751b_0#page=127
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/45-18.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PUBLIC OFFICERS AND EMPLOYEES / EMPLOYEES’ INSURANCE AND BENEFITS PLANS / DEFERRED COMPENSATION PLANS
---

# O.C.G.A. § 45-18-35. Plans to operate without cost to state, counties, cities, or other political subdivisions.

The Board of Trustees of the Employees’ Retirement System of Georgia or the administrator of the plan shall arrange for all services required to carry out the deferred compensation plan or plans so that such plan or plans shall operate without cost to the state, county, city, or other political subdivision except for:

(1) Employer contributions to a deferred compensation plan;

(2) The incidental expense of administering the payroll salary deduction or reduction and the remittance thereof; or

(3) The payment of costs or fees associated with an employee’s participation in a deferred compensation plan when authorized by the governing authority of a municipality pursuant to ordinance or resolution.

## History

Ga. L. 1974, p. 198, § 7; Ga. L. 2003, p. 887, § 1; Ga. L. 2005, p. 134, § 1/HB 275; Ga. L. 2018, p. 743, § 1/SB 333.

## Amendments

The 2018 amendment, effective May 8, 2018, substituted the present provisions of this Code section for the former provisions, which read: “The Board of Trustees of the Employees’ Retirement System of Georgia or the administrator of the plan shall arrange for all services required to carry out the deferred compensation plan or plans so that such plan or plans shall operate without cost to the state, county, city, or other political subdivision except for employer contributions to a deferred compensation plan and for the incidental expense of administering the payroll salary deduction or reduction and the remittance thereof.”