Rule 2.44.702 - GOOD FAITH COMPLIANCE WITH INTERNAL REVENUE CODE(1) The Teachers' Retirement System will pay all benefits in accordance with a good faith interpretation of the requirements of IRC section 401(a)(9) and the regulations thereunder as applicable to a governmental plan, within the meaning of IRC section 414(d).NEW, 2008 MAR p. 2619, Eff. 12/25/08.19-20-201, MCA; IMP, 19-20-106, MCA;