- (1) The Teachers' Retirement System will pay all benefits in accordance with a good faith interpretation of the requirements of IRC section 401(a)(9) and the regulations thereunder as applicable to a governmental plan, within the meaning of IRC section 414(d).
Authorizing statute(s): 19-20-201, MCA
Implementing statute(s): 19-20-106, MCA
History: NEW, 2008 MAR p. 2619, Eff. 12/25/08.