{"data":{"id":"us-pa/24-pa.c.s.-8537","jurisdiction":"us-pa","citation":"24 Pa.C.S. § 8537","heading":"Internal Revenue Code limitations.","body":"Notwithstanding any provisions of this part to the contrary, no contribution or benefit related to the School Employees' Defined Contribution Plan may be made or payable to the extent that the contribution or benefit exceeds a limitation under IRC § 415 in effect with respect to a \"governmental plan\" as defined in IRC § 414(d) on the date the contribution or benefit payment becomes effective. An increase in a limitation under IRC § 415 shall be applicable to all current and future participants.","path":["Title 24 - EDUCATION","PART IV RETIREMENT FOR SCHOOL EMPLOYEES","CHAPTER 85 ADMINISTRATION AND MISCELLANEOUS PROVISIONS","SUBCHAPTER C MISCELLANEOUS PROVISIONS"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=24\u0026div=0\u0026chpt=85\u0026sctn=37\u0026subsctn=0","current_through":"2026-03-18 (Statute Update stamp, 24 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:31:48Z","sha256":"e57287ce7a15d0c0fb8872dc8a57eda88367d98ff46b0b72dd856bf685dcdbf9","source_id":"us-pa","stale":false,"prev":"us-pa/24-pa.c.s.-8536","next":"us-pa/24-pa.c.s.-8538"},"notice":"GroundRules: Original legal text. Not legal advice."}