Code of Massachusetts Regulations
840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION
Title 840 CMR 3.00 - Internal Revenue Code Compliance Provisions
Section 3.11 - Internal Revenue Code Section 411(e)
Universal Citation: 840 MA Code of Regs 840.3
Current through Register 1531, September 27, 2024
Effective as of September 1, 1974, in addition to any protection provided by this ordinance and Massachusetts law:
(1) A member will be 100% vested in all Plan benefits upon attainment of the Plan's age and service requirements for the Plan's normal retirement benefit; and
(2) A member will be 100% vested in all Plan benefits, to the extent funded, if the Plan is terminated or experiences a complete discontinuance of employer contributions.
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