---
title: O.C.G.A. § 47-1-80. Distributions to conform to regulations issued under the Internal Revenue Code.
collection: code
id: 47-1-80
cite_as: O.C.G.A. § 47-1-80 (2025)
canonical_url: https://georgiacommons.org/code/47-1-80
md_url: https://georgiacommons.org/code/47-1-80.md
text_url: https://georgiacommons.org/code/47-1-80/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t47-(v35)-2010-pdf.pdf?sfvrsn=7d4bbd90_0#page=33
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.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: RETIREMENT AND PENSIONS / GENERAL PROVISIONS / CONFORMITY WITH FEDERAL LAW
---

# O.C.G.A. § 47-1-80. Distributions to conform to regulations issued under the Internal Revenue Code.

Notwithstanding any other provision of this title to the contrary, distributions from any public retirement or pension system shall conform to a good-faith interpretation of Section 401(a)(9) of the federal Internal Revenue Code and the regulations promulgated pursuant to such section as applicable to a governmental plan within the meaning of Section 414(d) of the federal Internal Revenue Code and shall be implemented in accordance with the grandfathering provisions of such regulations applicable to annuity option distributions in effect on April 17, 2001.

## History

Code 1981, § 47-1-80, enacted by Ga. L. 2005, p. 535, § 2/HB 460; Ga. L. 2009, p. 947, § 4/HB 202.

## Other Notes

The 2009 amendment, effective May 11, 2009, substituted ‘‘a good-faith interpretation of’’ for ‘‘the regulations issued under’’ and inserted ‘‘and the regulations promulgated pursuant to such section’’ in this Code section.