US lawIllinoisRegulationsTitle 50 — INSURANCECHAPTER I: DEPARTMENT OF INSURANCESUBCHAPTER aaa: PENSIONSPart 4445 — IRS QUALIFICATION STATUS REQUIREMENTS FOR ARTICLE 4 FIREFIGHTER PENSION FUNDSSubpart D4445.13050 Ill. Adm. Code 4445.130Limitation YearYear: 2026Length: 26 wordsOfficial source Section 4445.130 Limitation Year For purposes of this Part, pursuant to IRC section 415, the limitation year for a Firefighters' Pension Fund is the calendar year.Previous50 Ill. Adm. Code 4445.120Next50 Ill. Adm. Code 4445.140