{"data":{"id":"us-ga/o.c.g.a.-47-1-80","jurisdiction":"us-ga","citation":"O.C.G.A. § 47-1-80","heading":"Distributions to conform to regulations issued under the Internal Revenue Code.","body":"Notwithstanding any other provision of this title to the contrary, distributions from any public retirement or pension system shall conform to a good-faith interpretation of Section 401(a)(9) of the federal Internal Revenue Code and the regulations promulgated pursuant to such section as applicable to a governmental plan within the meaning of Section 414(d) of the federal Internal Revenue Code and shall be implemented in accordance with the grandfathering provisions of such regulations applicable to annuity option distributions in effect on April 17, 2001.","path":["TITLE 47 Retirement and Pensions","CHAPTER 1 General Provisions","Article 6 Conformity with Federal Law"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.47.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"d720a552e5f7df7ded9dd02aa803e8cd3d5318796b5b591f58e0711b0bf3ab7e","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-47-1-62","next":"us-ga/o.c.g.a.-47-1-80.1"},"notice":"GroundRules: Original legal text. Not legal advice."}