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O.C.G.A. § 47-1-80-1 <-- --> O.C.G.A. §47-1-81

2010 Georgia Code

TITLE 47 - RETIREMENT AND PENSIONS

CHAPTER 1 - GENERAL PROVISIONS
ARTICLE 6 - CONFORMITY WITH FEDERAL LAW
§ 47-1-80 - Distributions to conform to regulations issued under the Internal Revenue Code

O.C.G.A. 47-1-80 (2010)
47-1-80. Distributions to conform to regulations issued under the Internal Revenue Code


Notwithstanding any other provision of this title to the contrary, distributions from any public retirement or pension system shall conform to a good-faith interpretation of Section 401(a)(9) of the federal Internal Revenue Code and the regulations promulgated pursuant to such section as applicable to a governmental plan within the meaning of Section 414(d) of the federal Internal Revenue Code and shall be implemented in accordance with the grandfathering provisions of such regulations applicable to annuity option distributions in effect on April 17, 2001.