Georgia § 47-1-80 - Distributions to conform to regulations issued under the Internal Revenue Code.
Full text of Georgia Official Code of Georgia Annotated § 47-1-80 — Distributions to conform to regulations issued under the Internal Revenue Code., with citation guidance and answers to common questions.
§ 47-1-80. Distributions to conform to regulations issued under the Internal Revenue Code.
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. (Code 1981, § 47-1-80 , enacted by Ga. L. 2005, p. 535, § 2/HB 460; Ga. L. 2009, p. 947, § 4/HB 202.) The 2009 amendment, effective May 11, 2009, substituted "a good-faith interpretation of" for "the regulations issued under" and inserted "and the regulations promulgated pursuant to such section" in this Code section.
Frequently Asked Questions About Georgia § 47-1-80
What does Official Code of Georgia Annotated § 47-1-80 cover?
Section 47-1-80 ("Distributions to conform to regulations issued under the Internal Revenue Code.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 47-1-80?
A common citation format is "Official Code of Georgia Annotated § 47-1-80" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 47-1-80 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.