The Board will furnish, to the extent required by Federal law, information to members concerning those provisions of the Internal Revenue Code of 1954, which may impose a tax liability to a member or beneficiary. The sole responsibility for such tax liability, including tax computations, is imposed upon the member and not the Board and the member should consult tax counsel for advice in these matters since the Board is not qualified or required to offer same.
4 Pa. Code § 249.2