Ill. Admin. Code tit. 50 § 4440.90
Current through Register Vol. 49, No. 1, January 3, 2025
Notwithstanding any other provision to the contrary, and pursuant to 40 ILCS 5/1-116.1, distributions from a pension fund shall conform with a good faith interpretation of IRC section 401(a)(9) and the regulations under that section ( 26 CFR 1.401(a)(9)) as applicable to a governmental plan within the meaning of IRC section 414(d).
Ill. Admin. Code tit. 50, § 4440.90