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 Indiana Administrative Code (Last Updated: December 20, 2016)
 Title 35. BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM
 Article 35IAC9. ANNUAL COMPENSATION LIMITS; IMPLEMENTATION OF ANNUAL COMPENSATION LIMITATIONS PURSUANT TO INTERNAL REVENUE CODE SECTION 401(a)(17)
 Rule 35IAC9-1. Annual Compensation Limits

Section 35IAC9-1-1. Definitions  

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  •    (a) The definitions in this section apply throughout this article.

      (b) "Code" means the Internal Revenue Code of 1986, 26 U.S.C. 1 et seq., and all amendments related thereto.

      (c) "Fund" or "funds" means the following:

    (1) Legislators' Retirement System.

    (2) Public Employees' Retirement Fund.

    (3) State Excise Police, Gaming Agent, Gaming Control Officer and Conservation Officers' Retirement Plan.

    (4) Judges' Retirement System.

    (5) 1977 Police Officers' and Firefighters' Pension and Disability Fund.

    (6) Prosecutors' Retirement Fund.

    (7) Local public safety funds funded through the Pension Relief Fund.

      (d) "IRS" means the Internal Revenue Service.

      (e) "OBRA '93" refers to the federal Omnibus Budget Reconciliation Act of 1993, P.L.103-66, and all applicable regulations and amendments related thereto. (Board of Trustees of the Indiana Public Retirement System; 35 IAC 9-1-1; filed May 31, 1996, 4:00 p.m.: 19 IR 2854; adopted Nov 9, 2007: 20071205-IR-035070818ONA) NOTE: Expiration postponed by Executive Orders #02-22, December 20, 2002, and #03-53, December 30, 2003.