{"data":{"id":"us-mt/19-2-1006","jurisdiction":"us-mt","citation":"19-2-1006","heading":"Use of forfeitures.","body":"A retirement system or plan subject to this chapter may not apply forfeitures of benefits resulting from the member's termination of employment, the death of the member, or any other reason to increase the benefits of any member in a manner not permitted in Internal Revenue Code section 401(a)(8). However, forfeitures may be used to reduce the cost of administering a retirement system or plan subject to this chapter.","path":["TITLE 19. PUBLIC RETIREMENT SYSTEMS","CHAPTER 2. PUBLIC EMPLOYEES' RETIREMENT GENERAL PROVISIONS","Part 10. Special Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0190/chapter_0020/part_0100/section_0060/0190-0020-0100-0060.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:48:44Z","sha256":"d5aa370a97a8c278df0c3a4eae0aed9e075b5dd0b28f04512296cd05f933f31d","source_id":"us-mt","stale":false,"prev":"us-mt/19-2-1005","next":"us-mt/19-2-1007"},"notice":"GroundRules: Original legal text. Not legal advice."}