19-6-1003. Deferred retirement option plan established — rulemaking. (1) The board shall establish a DROP for eligible members of the retirement system who elect to participate.

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Terms Used In Montana Code 19-6-1003

(2)The board shall administer the DROP in compliance with the Internal Revenue Code and the applicable rules, regulations, and determinations of the internal revenue service.

(3)The board may adopt rules to administer this part.