SUBPART A. GENERAL PROVISIONS

§ 4440.10. Purpose

§ 4440.20. Applicability

§ 4440.30. Definitions

SUBPART B. RULE ON ROLLOVERS

§ 4440.40. General Rule

§ 4440.50. Eligible Rollover Distribution

§ 4440.60. Eligible Retirement Plan

§ 4440.70. Distributee

§ 4440.80. Direct Rollover

§ 4440.85. Involuntary Lump Sum Distributions

SUBPART C. RULE ON REQUIRED DISTRIBUTIONS

§ 4440.90. General Rule

§ 4440.100. Minimum Required Distributions

§ 4440.110. Incidental Benefit Rule

SUBPART D. RULE ON 415 LIMITATIONS

§ 4440.120. Basic 415 Limitations

§ 4440.130. Limitation Year

§ 4440.140. Participation in Other Qualified Plans: Aggregation of Limits

§ 4440.150. Basic 415(b) Limitation

§ 4440.160. Definition of Annual Benefit

§ 4440.170. Adjustments to Basic 415(b) Limitation for Form of Benefit

§ 4440.180. Benefits Not Taken into Account for 415(b) Limit

§ 4440.190. Other Adjustments in 415(b) Limitation

§ 4440.200. Less than 10 Years of Service Adjustment for 415(b) Limitations

§ 4440.210. $10,000 Limit

§ 4440.220. Effect of COLA without a Lump Sum Component on 415(b) Testing

§ 4440.230. Effect of COLA with a Lump Sum Component on 415(b) Testing

§ 4440.240. 415(c) Limit

§ 4440.250. Service Purchases under IRC Section 415(n)

§ 4440.260. Modification of Contributions for 415(c) and 415(n) Purposes

§ 4440.270. Repayments of Cashouts

§ 4440.280. Reduction of Benefits Priority

SUBPART E. RULE ON GENERAL COMPLIANCE

§ 4440.290. Compliance with Internal Revenue Code

§ 4440.300. Plan Termination

§ 4440.310. Vesting and Forfeitures

§ 4440.320. HEART Act

SOURCE: Adopted at 34 Ill. Reg. 5874, effective April 9, 2010; amended at 38 Ill. Reg. 9507, effective April 16, 2014; amended at 39 Ill. Reg. 4961, effective March 23, 2015.