Notwithstanding any law, rule or regulation to the contrary, the contributions to
and benefits payable under the Teachers' Pension and Annuity Fund, the Judicial Retirement
System, the Prison Officers' Pension Fund, the Public Employees' Retirement System,
the Consolidated Police and Firemen's Pension Fund, the Police and Firemen's Retirement
System, the State Police Retirement System , the Alternate Benefit Program, and the Defined Contribution Retirement Program shall not exceed the limitations provided under section 415 of the federal Internal Revenue Code. 1 The Division of Pensions and Benefits in the Department of the Treasury shall be
responsible for implementation and enforcement of these limitations.
Internal Revenue Code sections are found in Title 26 of U.S.C.A.
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