ADMINISTRATIVE CODE

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TITLE 50: INSURANCE
CHAPTER I: DEPARTMENT OF INSURANCE
SUBCHAPTER aaa: PENSIONS
PART 4445 IRS QUALIFICATION STATUS REQUIREMENTS FOR ARTICLE 4 FIREFIGHTER PENSION FUNDS
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SUBPART A: GENERAL PROVISIONS

Section 4445.10 Purpose
Section 4445.20 Applicability
Section 4445.30 Definitions

SUBPART B: RULE ON ROLLOVERS

Section 4445.40 General Rule
Section 4445.50 Eligible Rollover Distribution
Section 4445.60 Eligible Retirement Plan
Section 4445.70 Distributee
Section 4445.80 Direct Rollover

SUBPART C: RULE ON REQUIRED DISTRIBUTIONS

Section 4445.90 General Rule
Section 4445.100 Minimum Required Distributions
Section 4445.110 Incidental Benefit Rule

SUBPART D: RULE ON 415 LIMITATIONS

Section 4445.120 Basic 415 Limitations
Section 4445.130 Limitation Year
Section 4445.140 Participation in Other Qualified Plans: Aggregation of Limits
Section 4445.150 Basic 415(b) Limitation
Section 4445.160 Definition of Annual Benefit
Section 4445.170 Adjustments to Basic 415(b) Limitation for Form of Benefit
Section 4445.180 Benefits Not Taken into Account for 415(b) Limit
Section 4445.190 Other Adjustments in 415(b) Limitation
Section 4445.200 Less than 10 Years of Service Adjustment for 415(b) Limitations
Section 4440.210 $10,000 Limit
Section 4445.220 Effect of COLA without a Lump Sum Component on 415(b) Testing
Section 4445.230 Effect of COLA with a Lump Sum Component on 415(b) Testing
Section 4445.240 415(c) Limit
Section 4445.250 Service Purchases under IRC Section 415(n)
Section 4445.260 Modification of Contributions for 415(c) and 415(n) Purposes
Section 4445.270 Repayments of Cashouts
Section 4445.280 Reduction of Benefits Priority

SUBPART E: RULE ON GENERAL COMPLIANCE

Section 4445.290 Compliance with Internal Revenue Code
Section 4445.300 Plan Termination
Section 4445.310 Vesting and Forfeitures
Section 4445.320 HEART Act
AUTHORITY: Implementing Section 1A-103 of the Illinois Pension Code [40 ILCS 5/1A-103].
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.