Indiana § 33-38-7-16 - Benefits limitations under Internal Revenue Code
Full text of Indiana Indiana Code § 33-38-7-16 — Benefits limitations under Internal Revenue Code, with citation guidance and answers to common questions.
§ 33-38-7-16. Benefits limitations under Internal Revenue Code
Sec. 16. Notwithstanding any other provision of this chapter, and solely for the purposes of the benefits provided under this chapter, the benefit limitations of Section 415 of the Internal Revenue Code shall be determined by applying the provisions of Section 415(b)(10) of the Internal Revenue Code, as amended by the Technical and Miscellaneous Revenue Act of 1988 (P.L.100-647). This section constitutes an election under Section 415(b)(10)(C) of the Internal Revenue Code to have Section 415(b) of the Internal Revenue Code (other than Section 415(b)(2)(G)) applied without regard to Section 415(b)(2)(F) (before its repeal on June 7, 2001, by P.L.107-16) to anyone who did not first become a participant before January 1, 1990.
[Pre-2004 Recodification Citation: 33-13-9.1-9.]
As added by P.L.98-2004, SEC.17. Amended by P.L.42-2011, SEC.67.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 33-38-7-16
What does Indiana Code § 33-38-7-16 cover?
Section 33-38-7-16 ("Benefits limitations under Internal Revenue Code") is part of the Indiana Code, the codified statutory law of Indiana. 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 Indiana § 33-38-7-16?
A common citation format is "Indiana Code § 33-38-7-16" (Indiana). 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 Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 33-38-7-16 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana 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 Indiana.