Code of Massachusetts Regulations
807 CMR - TEACHERS' RETIREMENT BOARD
Title 807 CMR 16.00 - Qualified Excess Benefit Arrangement
Section 16.02 - Grantor Trust
Universal Citation: 807 MA Code of Regs 807.16
Current through Register 1518, March 29, 2024
To implement the terms of section 104(b) and the Excess Benefit Plan, the Board is authorized to create a grantor trust, with themselves as trustees, to receive and hold contributions from employers and to pay benefits in accordance with the Excess Benefit Plan. The grantor trust shall be established pursuant to the terms of Article VI of the Excess Benefit Plan.
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