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.
Section: Previous 47-1-80 47-1-80.1 47-1-81 47-1-82 47-1-83 47-1-84 47-1-85 47-1-86 NextLast modified: October 14, 2016