19 Del. Admin. Code § 2005-13.0
Current through Register Vol. 28, No. 7, January 1, 2025
In conformity with §401(a)(8) of the Internal Revenue Code of 1986, forfeitures of benefits by members or former members of the Plan will not be used to pay benefit increases. However, such forfeitures shall be used to reduce employer contributions.
19 Del. Admin. Code § 2005-13.0