---
title: O.C.G.A. § 47-1-84. Modifications by board of trustees.
collection: code
id: 47-1-84
cite_as: O.C.G.A. § 47-1-84 (2025)
canonical_url: https://georgiacommons.org/code/47-1-84
md_url: https://georgiacommons.org/code/47-1-84.md
text_url: https://georgiacommons.org/code/47-1-84/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=42
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. § 47-1-84. Modifications by board of trustees.

(a) Notwithstanding any other provision of this title to the contrary, the board of trustees of a retirement or pension system may modify a request by a plan member to make a contribution to the public retirement or pension system if the amount of the contribution would exceed the limits provided under Section 415 of the federal Internal Revenue Code by using the following methods:

(1) If the law requires a lump sum payment for the purchase of service credit, the board of trustees may establish a periodic payment plan for the plan member to avoid a contribution in excess of the limits under Section 415(c) or 415(n) of the federal Internal Revenue Code; and

(2) If the payment plan pursuant to paragraph (1) of this subsection will not avoid a contribution in excess of the limits, the board of trustees may refuse the plan member’s contribution.

(b) For any plan member who first became a plan member in the public retirement or pension system before January 1, 1998, the limitation of Section 415(c)(1) of the federal Internal Revenue Code shall not be applied to reduce the amount of permissive service credit which may be purchased to an amount less than the amount which was allowed to be purchased under state law on August 5, 1997.

## History

Code 1981, § 47-1-84, enacted by Ga. L. 2009, p. 947, § 8/HB 202.

## Effective Date

This Code section became effective May 11, 2009.