§ 33-38-7-16 — Benefits limitations under Internal Revenue Code

Indiana § 33-38-7-16

• Jurisdiction: Indiana
• Art. 38: JUDGES
• Ch. 7: 1977 Retirement, Disability, and Death System

Text

Notwithstanding any other provision of this
chapter, and solely for the purposes of the benefits provided under this
chapter, the benefit limitations of Section 415 of the Internal Revenue
Code shall be determined by applying the provisions of Section
415(b)(10) of the Internal Revenue Code, as amended by the Technical
and Miscellaneous Revenue Act of 1988 (P.L.100-647). This section
constitutes an election under Section 415(b)(10)(C) of the Internal
Revenue Code to have Section 415(b) of the Internal Revenue Code
(other than Section 415(b)(2)(G)) applied without regard to Section
415(b)(2)(F) (before its repeal on June 7, 2001, by P.L.107-16) to
anyone who did not first become a participant before January 1, 1990.
[Pre-2004 Recodification Citation: 33-13-9.1-9.]

Legislative History

As added by P.L.98-2004, SEC.17. Amended by P.L.42-2011, SEC.67.