Massachusetts § 12D Payment of benefits in accordance with requirements of Internal Revenue Code

Massachusetts Statutes

§ 12D — Payment of benefits in accordance with requirements of Internal Revenue Code

Massachusetts § 12D

Part IADMINISTRATION OF THE GOVERNMENT

Title IVCIVIL SERVICE, RETIREMENTS AND PENSIONS

Ch. 32RETIREMENT SYSTEMS AND PENSIONS

This text of Massachusetts § 12D (Payment of benefits in accordance with requirements of Internal Revenue Code) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 32, § 12D (2026).

Text

Section 12D. A retirement system subject to this chapter shall pay all benefits in accordance with the requirements of section 401(a)(9) of the Internal Revenue Code and the regulations in effect under that section, as applicable to a governmental plan as defined in section 414(d) of the Internal Revenue Code.

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