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Idaho Code · Title 59 · Public Officers and Employees
Idaho Code § 59-1306

Conformity With Federal Tax Code To Maintain Qualified Plan Tax Status

Ch. 13 — PUBLIC EMPLOYEE RETIREMENT SYSTEM
Idaho Code ● ACTIVE State Law Title 59
Statutory Text

Idaho Code § 59-1306 — Conformity With Federal Tax Code To Maintain Qualified Plan Tax Status.

TITLE 59 PUBLIC OFFICERS IN GENERAL CHAPTER 13 PUBLIC EMPLOYEE RETIREMENT SYSTEM 59-1306. Conformity with federal tax code to maintain qualified plan tax status. Chapter 13, title 59 , and chapter 14, title 72 , Idaho Code, shall be administered in a manner so as to comply with the requirements of 26 U.S.C. section 401(a)(8), (9), (16), (25), (31), (36) and (37) and with the vesting requirements described in 26 U.S.C. section 411(e)(2). The public employee retirement system board shall promulgate rules and amend or repeal conflicting rules in order to assure compliance with the requirements of these sections. This chapter shall be in full force and effect only so long as compliance with paragraphs (8), (9), (16), (25), (31), (36) and (37) of subsection 401(a) and paragraph (2) of subsection 411(e) of the Internal Revenue Code is required for public retirement systems. If compliance with any such paragraph is, at any point no longer required, this provision or the applicable portion thereof, will cease to have any force or effect.

History:[(59-1306) 1989, ch. 185, sec. 2, p. 461; 1990, am. and redesignated, ch. 231, sec. 6, p. 621; am. 1998, ch. 193, sec. 1, p. 697; am. 2014, ch. 87, sec. 1, p. 237.]
Source: legislature.idaho.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC59-SEC-83A4B6
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 59-1306
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
3d5345b14107962f...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 59-1306 is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
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Ch. 13 — PUBLIC EMPLOYEE RETIREMENT SYSTEM
Idaho Code § 59-1301Idaho Code § 59-1302Idaho Code § 59-1303Idaho Code § 59-1304Idaho Code § 59-1305Idaho Code § 59-1305AIdaho Code § 59-1306Idaho Code § 59-1307Idaho Code § 59-1308Idaho Code § 59-1309Idaho Code § 59-1310Idaho Code § 59-1311Idaho Code § 59-1312Idaho Code § 59-1313Idaho Code § 59-1314Idaho Code § 59-1315Idaho Code § 59-1316Idaho Code § 59-1317Idaho Code § 59-1318Idaho Code § 59-1319Idaho Code § 59-1320Idaho Code § 59-1321Idaho Code § 59-1322Idaho Code § 59-1324Idaho Code § 59-1325Idaho Code § 59-1326Idaho Code § 59-1327Idaho Code § 59-1328Idaho Code § 59-1329Idaho Code § 59-1331
Idaho Code — public domain ← Idaho Code Index
◈ Provenance
boisestandard.org → United States → Idaho → Idaho Code → Title 59 → Idaho Code § 59-1306