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2023 CODE OF GEORGIA
Title 45 - PUBLIC OFFICERS AND EMPLOYEES (§§ 45-1-1 — 45-25-7)
Chapter 18 - EMPLOYEES' INSURANCE AND BENEFITS PLANS (§§ 45-18-1 — 45-18-100)
Article 2 - DEFERRED COMPENSATION PLANS (§§ 45-18-30 — 45-18-38)
- Section 45-18-30 - "Employee" defined
- Section 45-18-31 - Deferred compensation plans authorized for state, municipalities, counties, or other political subdivisions
- Section 45-18-32 - Administration of plans; participation by employees of county boards of health, school systems, Lake Allatoona Preservation Authority, the Georgia Federal-State Shipping Point Inspection Service, and the Georgia Firefighters' Pension Fund; provision in plans for income tax deferral benefits
- Section 45-18-33 - Payments from deferred compensation funds for purchase of insurance, endowments, annuities, mutual funds, or savings from funds derived from deferral; custodian of assets of the fund
- Section 45-18-34 - Plans not to reduce pensions or other benefits
- Section 45-18-35 - Plans to operate without cost to state, counties, cities, or other political subdivisions
- Section 45-18-36 - Salary deductions; records of individual account information
- Section 45-18-37 - [Repealed] Special pay plan for deferred payment of special compensation to reduce federal tax burden
- Section 45-18-38 - Board of Trustees of the Employees' Retirement System to be the successor to the State Personnel Board and Employee Benefit Council for administration of deferred compensation plans; employment of and contracting with agents
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