Colorado § 24-51-615 Distribution of benefits

Colorado Statutes

§ 24-51-615 — Distribution of benefits

Colorado·Title 24 Government·Art. Public Employees' Retirement Association

Distribution of benefits from each
division trust fund shall be made in accordance with section 401 (a)(9) of the federal
Internal Revenue Code of 1986, as amended, including the incidental death
benefit requirement in section 401 (a)(9)(G), and the applicable treasury regulations
and internal revenue service rulings and other interpretations issued thereunder,
including treasury regulations sections 1.401 (a)(9)-2 to 1.401 (a)(9)-9. The provisions
of this section shall override any distribution options that are inconsistent with
section 401 (a)(9) of the federal Internal Revenue Code of 1986, as amended, to
the extent that those distribution options are not grandfathered under treasury
regulations section 1.401 (a)(9)-6.

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Distribution of benefits from each
division trust fund shall be made in accordance with section 401 (a)(9) of the federal
Internal Revenue Code of 1986, as amended, including the incidental death
benefit requirement in section 401 (a)(9)(G), and the applicable treasury regulations
and internal revenue service rulings and other interpretations issued thereunder,
including treasury regulations sections 1.401 (a)(9)-2 to 1.401 (a)(9)-9. The provisions
of this section shall override any distribution options that are inconsistent with
section 401 (a)(9) of the federal Internal Revenue Code of 1986, as amended, to
the extent that those distribution options are not grandfathered under treasury
regulations section 1.401 (a)(9)-6.

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