US lawIllinoisRegulationsTitle 50 — INSURANCECHAPTER I: DEPARTMENT OF INSURANCESUBCHAPTER aaa: PENSIONSPart 4440 — IRS QUALIFICATION STATUS REQUIREMENTS FOR ARTICLE 3 POLICE PENSION FUNDSSubpart D4440.13050 Ill. Adm. Code 4440.130Limitation YearYear: 2026Length: 26 wordsOfficial source Section 4440.130 Limitation Year For purposes of this Part, pursuant to IRC section 415, the limitation year for a Police Pension Fund is the calendar year.Previous50 Ill. Adm. Code 4440.120Next50 Ill. Adm. Code 4440.140