TITLE 50: INSURANCE
CHAPTER I: DEPARTMENT OF INSURANCE
SUBCHAPTER aaa: PENSIONS
PART 4440 IRS QUALIFICATION STATUS REQUIREMENTS FOR ARTICLE 3 POLICE PENSION FUNDS
SECTION 4440.290 COMPLIANCE WITH INTERNAL REVENUE CODE
CHAPTER I: DEPARTMENT OF INSURANCE
SUBCHAPTER aaa: PENSIONS
PART 4440 IRS QUALIFICATION STATUS REQUIREMENTS FOR ARTICLE 3 POLICE PENSION FUNDS
SECTION 4440.290 COMPLIANCE WITH INTERNAL REVENUE CODE
Section 4440.290 Compliance with Internal Revenue Code
Each of the plans established under Article 3 of the Pension Code is intended to be a qualified defined benefit plan under IRC sections 401(a) and 414(d).