Statutes, codes, and regulations
Oklahoma Administrative Code
Title 715 - Teachers' Retirement System
Chapter 1 - Administrative Operations
Section 715:1-1-14 - Definition of IRS Code

Okla. Admin. Code § 715:1-1-14

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Current through Vol. 42, No. 7, December 16, 2024
Section 715:1-1-14 - Definition of IRS Code

The retirement system shall satisfy the applicable qualification requirements for governmental plans as specified in Sections 401 and 414(d) of the Internal Revenue Code of 1954 or 1986, as amended from time to time and as appropriate for a governmental plan (hereinafter referred to as the "Internal Revenue Code").

Okla. Admin. Code § 715:1-1-14

Added at 11 Ok Reg 4783, eff 9-12-94 through 7-14-95 (emergency)1; Added at 12 Ok Reg 3283, eff 7-27-95
1This emergency action expired before being superseded by a permanent action. Upon expiration of an emergency action enacting a new Section, the Section is no longer effective. Therefore, on 7-15-95 (after the 7-14-95 expiration of the emergency action), the text of section 715:1-1-14 was no longer effective, and remained as such until added by permanent action on 7-27-95.