Code of Massachusetts Regulations
840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION
Title 840 CMR 3.00 - Internal Revenue Code Compliance Provisions
Section 3.06 - Internal Revenue Code Section 401(a)(25)

Universal Citation: 840 MA Code of Regs 840.3
Current through Register 1531, September 27, 2024

Effective as of January 1, 1985, any retirement system subject to M.G.L. c. 32 will determine the amount of any benefit that is determined on the basis of actuarial assumptions using assumptions adopted by the PERAC; such benefits will not be subject to employer discretion.

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