Georgia § 47-1-83 - Vesting of member's accrued benefit as of date of termination or partial termination of public retirement or pension system.
Full text of Georgia Official Code of Georgia Annotated § 47-1-83 — Vesting of member's accrued benefit as of date of termination or partial termination of public retirement or pension system., with citation guidance and answers to common questions.
§ 47-1-83. Vesting of member's accrued benefit as of date of termination or partial termination of public retirement or pension system.
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. (Code 1981, § 47-1-83 , enacted by Ga. L. 2009, p. 947, § 8/HB 202; Ga. L. 2014, p. 223, § 2/HB 843.) Effective date. - This Code section became effective May 11, 2009. The 2014 amendment, effective July 1, 2014, rewrote this Code section.
Frequently Asked Questions About Georgia § 47-1-83
What does Official Code of Georgia Annotated § 47-1-83 cover?
Section 47-1-83 ("Vesting of member's accrued benefit as of date of termination or partial termination of public retirement or pension system.") 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 § 47-1-83?
A common citation format is "Official Code of Georgia Annotated § 47-1-83" (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 § 47-1-83 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.