Ala. Admin. Code r. 800-5-8-.04 - Construction Of Rules
It is intended that these rules comply in all respects with federal internal revenue law and regulations so that PEIRAF participants will be entitled to the federal income tax deduction and deferral benefits made available to public employees by the Economic Recovery Tax Act of 1981, and these rules should be construed to comply with federal law and regulation to that end. To the extent that any of these regulations are inconsistent with federal law or regulation, such rule shall be considered to be modified by reference to the federal law or regulation so as to comply with such law or regulation.
Author: William T. Stephens, General Counsel, RSA.
Notes
Statutory Authority: Code of Ala. 1975, ยง 36-27A-3.
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