Código Oficial de Georgia Anotado

Título 47. RETIREMENT AND PENSIONS · Capítulo 1. GENERAL PROVISIONS · Artículo 6. CONFORMITY WITH FEDERAL LAW

47-1-80. Distributions to conform to regulations issued under the Internal Revenue Code.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

Notwithstanding any other provision of this title to the contrary, distributions from any public retirement or pension system shall conform to a good-faith interpretation of Section 401(a)(9) of the federal Internal Revenue Code and the regulations promulgated pursuant to such section as applicable to a governmental plan within the meaning of Section 414(d) of the federal Internal Revenue Code and shall be implemented in accordance with the grandfathering provisions of such regulations applicable to annuity option distributions in effect on April 17, 2001.

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Code 1981, § 47-1-80, enacted by Ga. L. 2005, p. 535, § 2/HB 460; Ga. L. 2009, p. 947, § 4/HB 202.

Otras notas

The 2009 amendment, effective May 11, 2009, substituted ‘‘a good-faith interpretation of’’ for ‘‘the regulations issued under’’ and inserted ‘‘and the regulations promulgated pursuant to such section’’ in this Code section.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t47-(v35)-2010-pdf.pdf, Volumen V35, edición 2010, página 33; acción de fusión: carried; SHA-256 del archivo 670b44b1738a.