TITLE 50: INSURANCE
CHAPTER I: DEPARTMENT OF INSURANCE
SUBCHAPTER aaa: PENSIONS
PART 4445 IRS QUALIFICATION STATUS REQUIREMENTS FOR ARTICLE 4 FIREFIGHTER PENSION FUNDS
SECTION 4445.130 LIMITATION YEAR
CHAPTER I: DEPARTMENT OF INSURANCE
SUBCHAPTER aaa: PENSIONS
PART 4445 IRS QUALIFICATION STATUS REQUIREMENTS FOR ARTICLE 4 FIREFIGHTER PENSION FUNDS
SECTION 4445.130 LIMITATION YEAR
Section 4445.130 Limitation Year
For purposes of this Part, pursuant to IRC section 415, the limitation year for a Firefighters' Pension Fund is the calendar year.