27 Miss. Code. R. 210-55-100
Current through October 10, 2024
The purpose of this regulation is to provide the administrative framework for the implementation of an excess benefit arrangement for each defined benefit pension plan administered by the PERS Board of Trustees where retirement benefits as provided by state statute must be limited based on the restrictions of Internal Revenue Code Section 415 and corresponding provisions of state law.
27 Miss. Code. R. 210-55-100