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2005 Minnesota Statutes - 353D.09 — Tax qualification.



     353D.09 Tax qualification. 


    The Public Employees Retirement Association shall adopt 
 rules necessary for administration of the plan.  The proposed 
 plan shall be formulated and adopted in accordance with 
 applicable restrictions and standards of the Internal Revenue 
 Code and rulings and regulations of the Internal Revenue Service 
 in order to assure the tax-exempt status of the plan as a 
 qualified pension plan.  Contributions may be accepted only 
 after approval by the Internal Revenue Service. 


    HIST: 1987 c 372 art 5 s 9; 1990 c 570 art 8 s 11

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