SUBPART A. GENERAL PROVISIONS

§ 4445.10. Purpose

§ 4445.20. Applicability

§ 4445.30. Definitions

SUBPART B. RULE ON ROLLOVERS

§ 4445.40. General Rule

§ 4445.50. Eligible Rollover Distribution

§ 4445.60. Eligible Retirement Plan

§ 4445.70. Distributee

§ 4445.80. Direct Rollover

SUBPART C. RULE ON REQUIRED DISTRIBUTIONS

§ 4445.90. General Rule

§ 4445.100. Minimum Required Distributions

§ 4445.110. Incidental Benefit Rule

SUBPART D. RULE ON 415 LIMITATIONS

§ 4445.120. Basic 415 Limitations

§ 4445.130. Limitation Year

§ 4445.140. Participation in Other Qualified Plans: Aggregation of Limits

§ 4445.150. Basic 415(b) Limitation

§ 4445.160. Definition of Annual Benefit

§ 4445.170. Adjustments to Basic 415(b) Limitation for Form of Benefit

§ 4445.180. Benefits Not Taken into Account for 415(b) Limit

§ 4445.190. Other Adjustments in 415(b) Limitation

§ 4445.200. Less than 10 Years of Service Adjustment for 415(b) Limitations

§ 4440.210. $10,000 Limit

§ 4445.220. Effect of COLA without a Lump Sum Component on 415(b) Testing

§ 4445.230. Effect of COLA with a Lump Sum Component on 415(b) Testing

§ 4445.240. 415(c) Limit

§ 4445.250. Service Purchases under IRC Section 415(n)

§ 4445.260. Modification of Contributions for 415(c) and 415(n) Purposes

§ 4445.270. Repayments of Cashouts

§ 4445.280. Reduction of Benefits Priority

SUBPART E. RULE ON GENERAL COMPLIANCE

§ 4445.290. Compliance with Internal Revenue Code

§ 4445.300. Plan Termination

§ 4445.310. Vesting and Forfeitures

§ 4445.320. HEART Act

SOURCE: Adopted at 34 Ill. Reg. 5898, effective April 9, 2010; amended at 38 Ill. Reg. 9514, effective April 16, 2014; amended at 39 Ill. Reg. 4968, effective March 23, 2015.