Ill. Admin. Code tit. 50 § 4440.270
Current through Register Vol. 49, No. 2, January 10, 2025
Any repayment of contributions (including interest) to a pension fund with respect to an amount previously refunded upon a forfeiture of service credit under a pension fund shall not be taken into account for purposes of IRC section 415, in accordance with applicable Treasury Regulations ( 26 CFR 1.415).
Ill. Admin. Code tit. 50, § 4440.270