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Arkansas Code Title 24. Retirement and Pensions § 24-7-1312. Operation with Internal Revenue Code

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) The Teacher Deferred Retirement Option Plan is intended to operate in accordance with 26 U.S.C. § 415 and other applicable sections of the Internal Revenue Code in a manner that protects the tax-qualified status of the system.

(b) Any provision of the plan that is found to be in conflict with an applicable provision of the Internal Revenue Code is hereby declared null and void.

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Cite this article: FindLaw.com - Arkansas Code Title 24. Retirement and Pensions § 24-7-1312. Operation with Internal Revenue Code - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-24-retirement-and-pensions/ar-code-sect-24-7-1312/

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