Pennsylvania § 8537 - Internal Revenue Code limitations.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 8537 — Internal Revenue Code limitations., with citation guidance and answers to common questions.
§ 8537. Internal Revenue Code limitations.
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.
(June 12, 2017, P.L.11, No.5, eff. imd.)
2017 Amendment. Act 5 added section 8537.
Frequently Asked Questions About Pennsylvania § 8537
What does Pennsylvania Consolidated Statutes § 8537 cover?
Section 8537 ("Internal Revenue Code limitations.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. 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 Pennsylvania § 8537?
A common citation format is "Pennsylvania Consolidated Statutes § 8537" (Pennsylvania). 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 Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 8537 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania 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 Pennsylvania.