Mass. Gen. Laws ch. 32 § 12D

Current through Chapter 223 of the 2024 Legislative Session

Section 32:12D - Benefits to be paid by retirement system

A retirement system subject to this chapter shall pay all benefits in accordance with the requirements of section 401(a)(9) of the Internal Revenue Code and the regulations in effect under that section, as applicable to a governmental plan as defined in section 414(d) of the Internal Revenue Code.

Mass. Gen. Laws ch. 32, § 12D

Added by Acts 2009, c. 21,§ 15, eff. 6/2/2009.