{"data":{"id":"us-ga/o.c.g.a.-47-1-83","jurisdiction":"us-ga","citation":"O.C.G.A. § 47-1-83","heading":"Vesting of member’s accrued benefit as of date of termination or partial termination of public retirement or pension system.","body":"In accordance with subsection (a) of the federal Treasury Regulation Section 1.401-6, in the event of a termination or partial termination of a public retirement or pension system, a member’s accrued benefit as of the date of such termination or partial termination, to the extent then funded, shall be nonforfeitable and fully vested under federal Internal Revenue Code requirements.","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":"437210a1694b83cdb8105da4c3ef64a85c5b2260b1d0fe95039b01c47ec7038f","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-47-1-82","next":"us-ga/o.c.g.a.-47-1-84"},"notice":"GroundRules: Original legal text. Not legal advice."}