---
title: O.C.G.A. § 47-1-83. Vesting of member’s accrued benefit as of date of termination or partial termination of public retirement or pension system.
collection: code
id: 47-1-83
cite_as: O.C.G.A. § 47-1-83 (2025)
canonical_url: https://georgiacommons.org/code/47-1-83
md_url: https://georgiacommons.org/code/47-1-83.md
text_url: https://georgiacommons.org/code/47-1-83/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/47-1-82.md
next: https://georgiacommons.org/code/47-1-84.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. § 47-1-83. Vesting of member’s accrued benefit as of date of termination or partial termination of public retirement or pension system.

In accordance with subsection (a) of the federal Treasury Regulation Section 1.401-6, in the event of a termination or partial termination of a public retirement or pension system, a member’s accrued benefit as of the date of such termination or partial termination, to the extent then funded, shall be nonforfeitable and fully vested under federal Internal Revenue Code requirements.

## History

Code 1981, § 47-1-83, enacted by Ga. L. 2009, p. 947, § 8/HB 202; Ga. L. 2014, p. 223, § 2/HB 843.

## Amendments

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