Code of Massachusetts Regulations
941 CMR - STATE BOARD OF RETIREMENT
Title 941 CMR 4.00 - Qualified Excess Benefit Arrangement
Section 4.02 - Grantor Trust
Universal Citation: 941 MA Code of Regs 941.4
Current through Register 1518, March 29, 2024
To implement the terms of § 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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