Ill. Admin. Code tit. 50, § 4445.290 – Compliance with Internal Revenue Code | Midpage
§ 4445.290
Ill. Admin. Code tit. 50, § 4445.290
Compliance with Internal Revenue Code
AUTHORITY: Implementing Section 1A-103 of the Illinois Pension Code [40 ILCS 5/1A-103].DEPARTMENT OF INSURANCE
Each of the plans established under Article 4 of the Pension Code is intended to be a qualified defined benefit plan under IRC sections 401(a) and 414(d).