50 Ill. Adm. Code 4445.270

Repayments of Cashouts

Year: 2026Length: 53 wordsOfficial source
Section 4445.270  Repayments of Cashouts Any repayment of contributions (including interest) to a pension fund with respect to an amount previously refunded upon a forfeiture of service credit under a pension fund shall not be taken into account for purposes of IRC section 415, in accordance with applicable Treasury Regulations (26 CFR 1.415).
50 Ill. Adm. Code 4445.270: Repayments of Cashouts | Justis AI