ARM 2.44.702

ARM 2.44.702. GOOD FAITH COMPLIANCE WITH INTERNAL REVENUE CODE

Last amended: 2008Length: 40 wordsOfficial source

Cite as Mont. Admin. R. 2.44.702

(1) The Teachers' Retirement System will pay all benefits in accordance with a good faith interpretation of the requirements of IRC section 401(a)(9) and the regulations thereunder as applicable to a governmental plan, within the meaning of IRC section 414(d).
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