§ 47-1-83. Vesting of member's accrued benefit as of date of termination or partial termination of public retirement or pension system

GA Code § 47-1-83 (2018) (N/A)
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In accordance with subsection (a) of the federal Treasury Regulation Section 1.401-6, in the event of a termination or partial termination of a public retirement or pension system, a member's accrued benefit as of the date of such termination or partial termination, to the extent then funded, shall be nonforfeitable and fully vested under federal Internal Revenue Code requirements.