Effective: October 1, 2002 Latest Legislation: Senate Bill 247 - 124th General Assembly Each PERS defined contribution plan shall meet the requirements necessary to qualify as a retirement system maintained by a state or local government entity under section 3121(b)(7)(F) of the 'Internal Revenue Code of 1986,' 100 Stat. 2085, 26 U.S.C.A. 3121(b)(7)(F), as amended. Each participant in a plan shall qualify as a member of that system.
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