ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
CIVIL SERVICE, RETIREMENTS AND PENSIONS
RETIREMENT SYSTEMS AND PENSIONS
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.