Indiana Administrative Code
Title 35 - BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM
Article 12 - PUBLIC EMPLOYEES' RETIREMENT FUND ANNUAL COMPENSATION LIMIT
Rule 1 - Limits
Section 1-1 - Definitions
Current through March 20, 2024
Authority: IC 2-3.5-3-4; IC 5-10-5.5-3; IC 5-10.3-11-2; IC 5-10.5-4-2; IC 33-38-6-23; IC 33-39-7-11; IC 36-8-8-5
Affected: IC 2-3.5; IC 5-10-5.5; IC 5-10.2; IC 5-10.3; IC 5-10.5; IC 33-39-7; IC 36-8
Sec. 1.
(a) The definitions in this section apply throughout this article.
(b) "Code" means the Internal Revenue Code of 1986, 26 U.S.C. 1 et seq., and all amendments related thereto.
(c) "EGTRRA" means Economic Growth and Tax Relief Reconciliation Act of 2001, P.L. 107-16, and all applicable regulations and amendments related thereto.
(d) "Fund" or "funds" means the following:
(e) "IRS" means the Internal Revenue Service.
(f) "OBRA '93" refers to the federal Omnibus Budget Reconciliation Act of 1993, P.L. 103-66, and all applicable regulations and amendments related thereto.