Current with changes from the 2024 Legislative Session
Section 35-402 - Participants in plan
An individual is eligible to participate in the tax sheltered annuity plan if the individual:
(1) is eligible for coverage under § 403(b) of the Internal Revenue Code; and(2) is an officer or employee of: (i) this State; or(ii) any other governmental entity in this State, including a county board of education.