N.M. Admin. Code § 2.82.5.20
Current through Register Vol. 35, No. 24, December 23, 2024
Section 2.82.5.20 - INTERNAL REVENUE CODE SELECTIONThe Educational Retirement Act of New Mexico is intended to satisfy Section 401(a) of the Internal Revenue Code and to be a governmental plan within the meaning of Section 414(d) of the Internal Revenue Code.
N.M. Admin. Code § 2.82.5.20
Adopted by New Mexico Register, Volume XXVI, Issue 11, June 16, 2015, eff. 6/16/2015, Amended by New Mexico Register, Volume XXXI, Issue 13, July 14, 2020, eff. 7/14/2020, Amended by New Mexico Register, Volume XXXIII, Issue 14, July 26, 2022, eff. 7/26/2022, Adopted by New Mexico Register, Volume XXXV, Issue 12, June 25, 2024, eff. 7/1/2024