Pennsylvania § 8537 Internal Revenue Code limitations

Pennsylvania Statutes

§ 8537 — Internal Revenue Code limitations

Pennsylvania § 8537

JurisdictionPennsylvania

Title 24EDUCATION

PartPART IV

Ch. 85ADMINISTRATION AND MISCELLANEOUS PROVISIONS

Subch.MISCELLANEOUS PROVISIONS

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Bluebook

24 Pa. Cons. Stat. § 8537 (2026).

Text

Notwithstanding any provisions of this part to the contrary, no contribution or benefit related to the School Employees' Defined Contribution Plan may be made or payable to the extent that the contribution or benefit exceeds a limitation under IRC § 415 in effect with respect to a "governmental plan" as defined in IRC § 414(d) on the date the contribution or benefit payment becomes effective. An increase in a limitation under IRC § 415 shall be applicable to all current and future participants.

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Notwithstanding any provisions of this part to the contrary, no contribution or benefit related to the School Employees' Defined Contribution Plan may be made or payable to the extent that the contribution or benefit exceeds a limitation under IRC § 415 in effect with respect to a "governmental plan" as defined in IRC § 414(d) on the date the contribution or benefit payment becomes effective. An increase in a limitation under IRC § 415 shall be applicable to all current and future participants.