94- 411 C.M.R. ch. 413, § 1

Current through 2025-03, January 15, 2025

Section 411-413-1 - DEFINITIONS

1.Code. "Code" means the Internal Revenue Code of 1986, as amended.

2.Limitation Year. "Limitation year" means a calendar year for Code section 415 testing purposes.

3.Plan year. "Plan year" is the fiscal year commencing July 1.

4.QDRO. "QDRO" means qualified domestic relations order, as defined in Code Section 414(p).

94- 411 C.M.R. ch. 413, § 1