§ 43-15b-10

43:15B-10. Consistency of plan with requirements of federal Internal Revenue Code 10. No agreement may be entered into between the employer and any employee for the deferral and deduction of any portion of current salary, pursuant to this act, until the named fiduciary determines that the plan and any related implementing rules and regulations are consistent with the requirements of the federal Internal Revenue Code, as amended. L.1977,c.381,s.10; amended 1997, c.116, s.3.