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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE50. INSURANCE |
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PART4440. IRS QUALIFICATION STATUS REQUIREMENTS FOR ARTICLE 3 POLICE PENSION FUNDS |
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SUBPARTD. 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 |