Delaware County and Municipal Police/Firefighter Pension Plan
- Delaware County and Municipal Police/Firefighter Pension Plan
- Section 2006-1.0 - Plan Year
- Section 2006-2.0 - Pension Administrator
- Section 2006-3.0 - Credited Service
- Section 2006-4.0 - Distribution of Benefits
- Section 2006-5.0 - Repayment of Withdrawal Benefits
- Section 2006-6.0 - Distribution Requirements to Comply with IRS Code Section 401(a)(9). [Compliance with Code Section 401(a)(9)(RMDs); IRS-approved Language]
- Section 2006-7.0 - Disability
- Section 2006-8.0 - Maximum Income Limits. [Compliance with IRS Code Section 401(a)(17); IRS-approved Language]
- Section 2006-9.0 - Direct Rollover and Trustee to Trustee Transfers. [Compliance with IRS Code Section 401(a)(31); IRS-approved Language]
- Section 2006-10.0 - Maximum Benefit Limits and Maximum Contribution Limits. [Compliance with IRS Code Section 415; IRS-approved Language]
- Section 2006-11.0 - Military Service. [Compliance with IRS Code Sections 414(u) and 401(a)(37) and the HEART Act; IRS-approved Language]
- Section 2006-12.0 - Vesting. [Compliance with IRS Code Section 401(a)(7); IRS-approved Language]
- Section 2006-13.0 - Use of forfeitures. [Compliance with IRS Code Section 401(a)(8); IRS-approved Language]
- Section 2006-14.0 - Normal Retirement Age
- Section 2006-15.0 - Prohibited Transactions. [Compliance with IRS Code Section 503(b); IRS-approved Language]
- Section 2006-16.0 - Civil Unions and DOMA [Compliance with United States v. Windsor; IRS-approved Language]