Code · Massachusetts · Part I — ADMINISTRATION OF THE GOVERNMENT · Title IV — CERTAIN WRITS AND PROCEEDINGS IN SPECIAL CASES · Chapter 32

Section 12D: Payment of benefits in accordance with requirements of Internal Revenue Code

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Section 12D. A retirement system subject to this chapter shall pay all benefits in accordance with the requirements of section 401(a)(9) of the Internal Revenue Code and the regulations in effect under that section, as applicable to a governmental plan as defined in section 414(d) of the Internal Revenue Code.