Official Code of Georgia Annotated
Title 47. RETIREMENT AND PENSIONS · Chapter 21. REGENTS RETIREMENT PLAN · Article 1. GENERAL PROVISIONS
47-21-7. Treatment of annuity contracts under Code Section 33-38-2.
Current through: Including Acts of the 2025 Regular Session of the General Assembly.
Annuity contracts issued under the optional retirement plan provided for in this chapter shall be treated under Code Section 33-38-2 in the same manner as contracts qualified under Section 403(b) of the United States Internal Revenue Code.
History
Code 1981, § 47-21-7, enacted by Ga. L. 1990, p. 1811, § 2.
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Current through: Including Acts of the 2025 Regular Session of the General Assembly.
Text read from t47-(v35)-2010-pdf.pdf, Volume V35, 2010 edition, page 681; merge action: carried; file SHA-256 670b44b1738a.