Article 6 - CONFORMANCE WITH INTERNAL REVENUE CODE PROVISIONS
- Section 47-1-80 - Distributions to conform to regulations issued under the Internal Revenue Code
- Section 47-1-80.1 - Provisions applicable to all public retirement or pension systems; maximum annuity paid; limitation on death and disability benefits; application of federal provisions
- Section 47-1-81 - Election to have a portion of an eligible rollover distribution paid to an eligible retirement plan under federal law; limitations; application to nonspouse designated beneficiary
- Section 47-1-82 - Maximum annual additions and maximum benefit payable limited to that allowed by federal law
- Section 47-1-83 - Vesting of member's accrued benefit as of date of termination or partial termination of public retirement or pension system
- Section 47-1-84 - Modifications by board of trustees
- Section 47-1-85 - Assets of public retirement or pension system to be held in trust
- Section 47-1-86 - Adopted plan document or rules and regulations govern