Section 45-37-123.192
Construction of plan.
The plan shall be construed and enforced according to the Internal Revenue Code, the act, and the laws of this state, other than its laws respecting choice of law. In the event of any discrepancy between the terms of the plan or the act and those of applicable federal law, federal law shall apply.
(Act 2013-415, p. 1586, §2:9.3.)