Sec. 35 IAC 17-1-1 - Definitions

ยง 35 IAC 17-1-1. Definitions

Authority: IC 5-10.2-2-1; IC 5-10.5-4-2

Affected: IC 5-10.2-2-1.5; IC 5-10.4; IC 5-10.5

Sec. 1.

(a) The definitions in this section apply throughout this article.

(b) "Code" means the Internal Revenue Code of 1986, 26 U.S.C. 1 et seq., and all amendments related thereto.

(c) "EGTRRA" means Economic Growth and Tax Relief Reconciliation Act of 2001, P.L. 107-16, and all applicable regulations and amendments related thereto.

(d) "Fund" means the Indiana state teachers' retirement fund.

(e) "IRS" means the Internal Revenue Service.

(f) "OBRA '93" refers to the federal Omnibus Budget Reconciliation Act of 1993, P.L. 103-66, and all applicable regulations and amendments related thereto.

(Board of Trustees of the Indiana Public Retirement System; 35 IAC 17-1-1; filed Jul 15, 2003, 4:30 p.m.: 26 IR 3879; readopted Jul 8, 2009: 20090715-IR-550090499ONA)

Transferred from the Board of Trustees of the Indiana State Teachers' Retirement Fund (550 IAC 5-1-1) to the Board of Trustees of the Indiana Public Retirement System (35 IAC 17-1-1) by P.L. 23-2011, SECTION 22, effective July 1, 2011.

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