94- 411 C.M.R. ch. 413, § 1

Current through 2024-51, December 18, 2024

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