840 CMR, § 3.01
Current through Register 1538, January 3, 2025
Effective as of January 1, 1989, any retirement system subject to M.G.L. c. 32 will satisfy the qualification requirements in Internal Revenue Code Section 401, as applicable, as a governmental plan within the meaning of Internal Revenue Code Section 414(d). In order to meet those requirements, the retirement system is subject to the following provisions, notwithstanding any other provision of Massachusetts law.
840 CMR, § 3.01