---
title: O.C.G.A. § 47-1-86. Adopted plan document or rules and regulations govern.
collection: code
id: 47-1-86
cite_as: O.C.G.A. § 47-1-86 (2025)
canonical_url: https://georgiacommons.org/code/47-1-86
md_url: https://georgiacommons.org/code/47-1-86.md
text_url: https://georgiacommons.org/code/47-1-86/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=43
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. § 47-1-86. Adopted plan document or rules and regulations govern.

Any other provision of this chapter to the contrary notwithstanding, to the extent that the Board of Trustees of the Georgia Municipal Employees Benefit System created by Chapter 5 of this title has adopted a plan document or rules and regulations that are in compliance with Sections 401(a) and 414(d) and other applicable sections of the federal Internal Revenue Code, such plan document or rules and regulations shall govern such system notwithstanding any conflicting provision in this chapter; provided, however, that the provisions of Code Section 47-1-13 shall in any event apply to said system.

## History

Code 1981, § 47-1-86, enacted by Ga. L. 2009, p. 947, § 8/HB 202.

## Effective Date

This Code section became effective May 11, 2009.