TITLE 50: INSURANCE
CHAPTER I: DEPARTMENT OF INSURANCE
SUBCHAPTER aaa: PENSIONS
PART 4440 IRS QUALIFICATION STATUS REQUIREMENTS FOR ARTICLE 3 POLICE PENSION FUNDS
SECTION 4440.130 LIMITATION YEAR
CHAPTER I: DEPARTMENT OF INSURANCE
SUBCHAPTER aaa: PENSIONS
PART 4440 IRS QUALIFICATION STATUS REQUIREMENTS FOR ARTICLE 3 POLICE PENSION FUNDS
SECTION 4440.130 LIMITATION YEAR
Section 4440.130 Limitation Year
For purposes of this Part, pursuant to IRC section 415, the limitation year for a Police Pension Fund is the calendar year.