Deferred retirement option plan established -- rulemaking

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19-6-1003. Deferred retirement option plan established -- rulemaking. (1) The board shall establish a DROP for eligible members of the retirement system who elect to participate.

(2) The board shall administer the DROP in compliance with the Internal Revenue Code and the applicable rules, regulations, and determinations of the internal revenue service.

(3) The board may adopt rules to administer this part.

History: En. Sec. 3, Ch. 258, L. 2015.


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