N.Y. Comp. Codes R. & Regs. tit. 2 § 373.8

Current through Register Vol. 46, No. 53, December 31, 2024
Section 373.8 - Excess plan fund

Contributions to the plan shall be deposited in a separate fund established and administered by the system. This fund is intended to be exempt from Federal income tax under code sections 115 and 415(m)(1).

N.Y. Comp. Codes R. & Regs. Tit. 2 § 373.8