Nevada Revised Statutes 1A.410 – Limitations on benefits and contributions
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Notwithstanding any other provision of law, the benefits payable to and the contributions made for the benefit of a member of the Judicial Retirement Plan are limited pursuant to the provisions of sections 415(b) and 415(c) of the Internal Revenue Code, 26 U.S.C. § 415(b) and 415(c), that apply to governmental plans.