---
title: O.C.G.A. § 47-1-82. Maximum annual additions and maximum benefit payable limited to that allowed by federal law.
collection: code
id: 47-1-82
cite_as: O.C.G.A. § 47-1-82 (2025)
canonical_url: https://georgiacommons.org/code/47-1-82
md_url: https://georgiacommons.org/code/47-1-82.md
text_url: https://georgiacommons.org/code/47-1-82/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t47-(v35)-pdf.pdf?sfvrsn=9ec6d528_0#page=10
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/47-1.md
previous: https://georgiacommons.org/code/47-1-81.md
next: https://georgiacommons.org/code/47-1-83.md
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: RETIREMENT AND PENSIONS / GENERAL PROVISIONS / CONFORMITY WITH FEDERAL LAW
---

# O.C.G.A. § 47-1-82. Maximum annual additions and maximum benefit payable limited to that allowed by federal law.

Notwithstanding any other provisions of this title to the contrary, the maximum annual additions and maximum benefit payable to any active or retired member or beneficiary of a public retirement or pension system subject to this title shall be limited to such extent as may be necessary to conform to the requirements of subsections (b) and (c) of Section 415 of the federal Internal Revenue Code for a qualified retirement plan.

## History

Code 1981, § 47-1-82, enacted by Ga. L. 2005, p. 535, § 2/HB 460; Ga. L. 2009, p. 947, § 7/HB 202; Ga. L. 2010, p. 427, § 3/HB 969; Ga. L. 2010, p. 1207, § 64/SB 436; Ga. L. 2014, p. 223, § 1/HB 843.

## Amendments

The 2014 amendment, effective July 1, 2014, rewrote this Code section.