County and Municipal Employees' Pension Plan
- County and Municipal Employees' Pension Plan
- Section 2005-1.0 - Plan Year
- Section 2005-2.0 - Pension Administrator
- Section 2005-3.0 - Credited Service
- Section 2005-4.0 - Distribution of benefits
- Section 2005-5.0 - Distribution requirements to comply with IRS Code Section 401(a)(9). [Compliance with Code Section 401(a)(9)(RMDs); IRS-approved language]
- Section 2005-6.0 - Disability
- Section 2005-7.0 - Return to work post-retirement
- Section 2005-8.0 - Maximum Income Limits. [Compliance with IRS Code Section 401(a)(17); IRS-approved language]
- Section 2005-9.0 - Direct Rollover and Trustee to Trustee Transfers. [Compliance with IRS Code Section 401(a)(31); IRS-approved language]
- Section 2005-10.0 - Maximum Benefit Limits and Maximum Contribution Limits. [Compliance with IRS Code Section 415; IRS-approved language]
- Section 2005-11.0 - Military Service. [Compliance with IRS Code Sections 414(u) and 401(a)(37) and the HEART Act; IRS-approved language]
- Section 2005-12.0 - Vesting. [Compliance with IRS Code Section 401(a)(7); IRS-approved language]
- Section 2005-13.0 - Use of Forfeitures. [Compliance with IRS Code Section 401(a)(8); IRS-approved language]
- Section 2005-14.0 - Normal Retirement Age
- Section 2005-15.0 - Prohibited transactions. [Compliance with IRS Code Section 503(b); IRS-approved language]
- Section 2005-16.0 - Qualified Excess Benefit Arrangement. [Compliance with IRS Code Section 415(m); IRS-approved language]
- Section 2005-17.0 - Civil Unions and DOMA [Compliance with United States v. Windsor; IRS-approved language]