Part 4445 - IRS QUALIFICATION STATUS REQUIREMENTS FOR ARTICLE 4 FIREFIGHTER PENSION FUNDS

  1. Subpart A - GENERAL PROVISIONS (§ 4445.10 to 4445.30)
  2. Subpart B - RULE ON ROLLOVERS (§ 4445.40 to 4445.80)
  3. Subpart C - RULE ON REQUIRED DISTRIBUTIONS (§ 4445.90 to 4445.110)
  4. Subpart D - RULE ON 415 LIMITATIONS (§ 4445.120 to 4445.280)
  5. Subpart E - RULE ON GENERAL COMPLIANCE (§ 4445.290 to 4445.320)

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

Notes

Adopted at 34 Ill. Reg. 5898, effective April 9, 2010; amended at 38 Ill. Reg. 9514, effective April 16, 2014. Amended at 39 Ill. Reg. 4968, effective 3/23/2015.

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

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