Code of Massachusetts Regulations
840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION
Title 840 CMR 3.00 - Internal Revenue Code Compliance Provisions
Section 3.03 - Internal Revenue Code Section 401(a)(8)
Universal Citation: 840 MA Code of Regs 840.3
Current through Register 1531, September 27, 2024
Effective as of September 1, 1974, and to confirm existing procedures, any retirement system subject to M.G.L. c. 32 will not use forfeitures that arise for any reason, including from termination of employment or death, to increase the benefits of any member.
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