Part 4440 - IRS QUALIFICATION STATUS REQUIREMENTS FOR ARTICLE 3 POLICE PENSION FUNDS

  1. Subpart A - GENERAL PROVISIONS (§ 4440.10 to 4440.30)
  2. Subpart B - RULE ON ROLLOVERS (§ 4440.40 to 4440.85)
  3. Subpart C - RULE ON REQUIRED DISTRIBUTIONS (§ 4440.90 to 4440.110)
  4. Subpart D - RULE ON 415 LIMITATIONS (§ 4440.120 to 4440.280)
  5. Subpart E - RULE ON GENERAL COMPLIANCE (§ 4440.290 to 4440.320)

Current through Register Vol. 46, No. 15, April 8, 2022

Notes

Adopted at 34 Ill. Reg. 5874, effective April 9, 2010; amended at 38 Ill. Reg. 9507, effective April 16, 2014. Amended at 39 Ill. Reg. 4961, effective 3/23/2015.

AUTHORITY: Implementing Section 1A-103 of the Illinois Pension Code [40 ILCS 5/1A-103 ].

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