Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 38. Public Officers and Employees |
Chapter 5. SOCIAL SECURITY AND RETIREMENT |
Article 4. Public Safety Personnel Retirement System |
Sec 38-844.09. Internal revenue code compliance
Latest version.
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The deferred retirement plan option shall not jeopardize in any way the tax qualified status of the system under the rules of the internal revenue service. The board may adopt additional provisions to the extent necessary or appropriate for the deferred retirement option plan to comply with applicable federal laws or rules.