Statutes, codes, and regulations
Delaware Administrative Code
Title 19 - LaborEmployee Benefits
County and Municipal Employees' Pension Plan
Section 2005-16.0 - Qualified Excess Benefit Arrangement. [Compliance with IRS Code Section 415(m); IRS-approved language]

19 Del. Admin. Code § 2005-16.0

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Current through Register Vol. 28, No. 7, January 1, 2025
Section 2005-16.0 - Qualified Excess Benefit Arrangement. [Compliance with IRS Code Section 415(m); IRS-approved language]

Pursuant to the enactment of any necessary legislative authority, the Board may establish a qualified excess benefit arrangement (QEBA) under §415(m) of the Internal Revenue Code of 1986 pursuant to the terms of a separate plan document adopted by the Board.

19 Del. Admin. Code § 2005-16.0

25 DE Reg. 272 (9/1/2021) (final)