US lawNew MexicoRegulationsTitle 2 — PUBLIC FINANCEChapter 82 — EDUCATIONAL RETIREMENTPart 12 — QUALIFIED EXCESS BENEFIT ARRANGEMENT2.82.12.6 NMAC2.82.12.6 NMACSection 6. ObjectiveYear: 2026Length: 17 wordsOfficial source Establish a “qualified excess benefit arrangement” within the meaning of section 415(m) of the Internal Revenue Code.Previous2.82.12.5 NMACNext2.82.12.7 NMAC