{"data":{"id":"us-mt/19-6-1003","jurisdiction":"us-mt","citation":"19-6-1003","heading":"Deferred retirement option plan established -- rulemaking.","body":"(1) The board shall establish a DROP for eligible members of the retirement system who elect to participate.\n(2) The board shall administer the DROP in compliance with the Internal Revenue Code and the applicable rules, regulations, and determinations of the internal revenue service.\n(3) The board may adopt rules to administer this part.","path":["TITLE 19. PUBLIC RETIREMENT SYSTEMS","CHAPTER 6. HIGHWAY PATROL OFFICERS' RETIREMENT","Part 10. Deferred Retirement Option Plan (DROP)"],"source_url":"https://mca.legmt.gov/bills/mca/title_0190/chapter_0060/part_0100/section_0030/0190-0060-0100-0030.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:48:54Z","sha256":"e2e9f31518fd95a58d7d73854fa079ba4836d523e6df5ab13fff453370e90000","source_id":"us-mt","stale":false,"prev":"us-mt/19-6-1002","next":"us-mt/19-6-1004"},"notice":"GroundRules: Original legal text. Not legal advice."}