Colorado Statutes

§ 24-51-615 — Distribution of benefits

Colorado § 24-51-615
JurisdictionColorado
Title 24Government
Art.Public Employees' Retirement Association

This text of Colorado § 24-51-615 (Distribution of benefits) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Colo. Rev. Stat. § 24-51-615 (2026).

Text

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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Legislative History

Source: L. 2006: Entire section added, p. 1184, � 17, effective May 25.

Nearby Sections

15
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Bluebook (online)
Colorado § 24-51-615, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/24/24-51-615.