Georgia Code, Title 47, Chapter 1, Article 6 - Conformity With Federal Law

• § 47-1-80 - Distributions to Conform to Regulations Issued Under the Internal Revenue Code
  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...
• § 47-1-80.1 - Provisions Applicable to All Public Retirement or Pension Systems; Maximum Annuity Paid; Limitation on Death and Disability Benefits; Application of Federal Provisions
  (a) Notwithstanding any other provision of this title to the contrary, any public retirement or pension system shall be subject to the following provisions:...
• § 47-1-81 - Election to Have a Portion of an Eligible Rollover Distribution Paid to an Eligible Retirement Plan Under Federal Law; Limitations; Application to Nonspouse Designated Beneficiary
  (a) As used in this Code section, the term: (1) "Direct rollover" means a payment by the public retirement or pension system subject to...
• § 47-1-82 - Maximum Annual Additions and Maximum Benefit Payable Limited to that Allowed by Federal Law
  Notwithstanding any other provisions of this title to the contrary, the maximum annual additions and maximum benefit payable to any active or retired member...
• § 47-1-83 - Vesting of Member's Accrued Benefit As of Date of Termination or Partial Termination of Public Retirement or Pension System
  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...
• § 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...
• § 47-1-85 - Assets of Public Retirement or Pension System to Be Held in Trust
  (a) The assets of a public retirement or pension system shall be held in trust, and it shall not be possible at the time...
• § 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...

Last modified: October 14, 2016