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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IV CIVIL SERVICE, RETIREMENTS AND PENSIONS
  • CHAPTER 32 RETIREMENT SYSTEMS AND PENSIONS
  • Section 12D Payment of benefits in accordance with requirements of Internal Revenue Code

Section 12D. 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.