N.M. Admin. Code § 2.82.5.19
Current through Register Vol. 35, No. 24, December 23, 2024
Section 2.82.5.19 - TERMINATION OF PLAN; ACCRUED RIGHTS OF MEMBERSThe rights of members to benefits accrued, to the extent funded, will become vested to the extent required by and upon the events set forth in Treas. Reg. Section 1.401-6(a)(1). See26 CFR 1.401-6.
N.M. Admin. Code § 2.82.5.19
Adopted by New Mexico Register, Volume XXVI, Issue 11, June 16, 2015, eff. 6/16/2015, Amended by New Mexico Register, Volume XXXI, Issue 13, July 14, 2020, eff. 7/14/2020, Amended by New Mexico Register, Volume XXXIII, Issue 14, July 26, 2022, eff. 7/26/2022, Adopted by New Mexico Register, Volume XXXV, Issue 12, June 25, 2024, eff. 7/1/2024