Delaware Administrative Code
Title 19 - Labor
2000 - Employee Benefits
2002 - State Employees' Pension Plan
- Section 2002-1.0 - Plan Year
- Section 2002-2.0 - Pension Administrator
- Section 2002-3.0 - Credited Service
- Section 2002-4.0 - Distribution of benefits
- Section 2002-5.0 - Distribution requirements to comply with IRS Code Section 401(a)(9). [Compliance with Code Section 401(a)(9)(RMDs); IRS-approved language]
- Section 2002-6.0 - Disability
- Section 2002-7.0 - Return to work post-retirement
- Section 2002-8.0 - Maximum Income Limits. [Compliance with Code Section 401(a)(17); IRS-approved language]
- Section 2002-9.0 - Direct Rollover and Trustee to Trustee Transfers. [Compliance with Code Section 401(a)(31); IRS-approved language]
- Section 2002-10.0 - Maximum Benefit Limits and Maximum Contribution Limits. [Compliance with Code Section 415; IRS-approved language]
- Section 2002-11.0 - Military service. [Compliance with Code Sections 414(u) and 401(a)(37) and the HEART Act; IRS-approved language]
- Section 2002-12.0 - Vesting. [Compliance with Code Section 401(a)(7); IRS-approved language]
- Section 2002-13.0 - Use of forfeitures. [Compliance with Code Section 401(a)(8); IRS-approved language]
- Section 2002-14.0 - Normal Retirement Age
- Section 2002-15.0 - Prohibited transactions. [Compliance with Code Section 503(b); IRS-approved language]
- Section 2002-16.0 - Qualified Excess Benefit Arrangement. [Compliance with Code Section 415(m); IRS-approved language]
- Section 2002-17.0 - Civil unions and DOMA [Compliance with United States v. Windsor; IRS-approved language.]
Current through Register Vol. 28, No. 12, June 1, 2025
Sections and Regulations as Adopted by the State Board of Pension Trustees
(Proposed June 1, 2021)
Disclaimer: These regulations may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
