This Part is intended to implement the system's compliance with section 401(a)(31) of the Internal Revenue Code, as added pursuant to the Unemployment Compensation Act Amendments of 1992, Public Law 102-318, 106 Stat. 290, and as thereafter amended. This Part applies to distributions made on or after January 1, 1993.
N.Y. Comp. Codes R. & Regs. Tit. 21 § 5022.1