Statutes, codes, and regulations
CODE OF GEORGIA
Title 47 - RETIREMENT AND PENSIONSChapter 21 - REGENTS RETIREMENT PLAN
Article 1 - GENERAL PROVISIONS
Section 47-21-7 - Treatment of annuity contracts under Code Section 33-38-2

Ga. Code § 47-21-7

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Current through 2023-2024 Legislative Session Chapter 709
Section 47-21-7 - Treatment of annuity contracts under Code Section 33-38-2

Annuity contracts issued under the optional retirement plan provided for in this chapter shall be treated under Code Section 33-38-2 in the same manner as contracts qualified under Section 403(b) of the United States Internal Revenue Code.

OCGA § 47-21-7