Del. Admin. Code tit. 19, 2000, 2004 - State Police Pension Plan

  1. § 2004-1.0 - Plan Year
  2. § 2004-2.0 - Pension Administrator
  3. § 2004-3.0 - Credited Service
  4. § 2004-4.0 - Distribution of Benefits
  5. § 2004-5.0 - Distribution Requirements to Comply with IRS Code Section 401(a)(9). [Compliance with Code Section 401(a)(9)(RMDs); IRS-approved Language]
  6. § 2004-6.0 - Disability
  7. § 2004-7.0 - Return to Work Post-Retirement
  8. § 2004-8.0 - Maximum Income Limits. [Compliance with IRS Code Section 401(a)(17); IRS-approved Language]
  9. § 2004-9.0 - Direct Rollover and Trustee to Trustee Transfers. [Compliance with IRS Code Section 401(a)(31); IRS-approved Language]
  10. § 2004-10.0 - Maximum Benefit Limits and Maximum Contribution Limits. [Compliance with IRS Code Section 415; IRS-approved Language]
  11. § 2004-11.0 - Military service. [Compliance with IRS Code Sections 414(u) and 401(a)(37) and the HEART Act; IRS-approved Language]
  12. § 2004-12.0 - Vesting. [Compliance with IRS Code Section 401(a)(7); IRS-approved Language]
  13. § 2004-13.0 - Use of Forfeitures. [Compliance with IRS Code Section 401(a)(8); IRS-approved Language]
  14. § 2004-14.0 - Normal Retirement Age
  15. § 2004-15.0 - Prohibited Transactions. [Compliance with IRS Code Section 503(b); IRS-approved Language]
  16. § 2004-16.0 - Qualified Excess Benefit Arrangement. [Compliance with IRS Code Section 415(m); IRS-approved Language]
  17. § 2004-17.0 - Civil Unions and DOMA [Compliance with United States v. Windsor; IRS-approved Language]

Rules and Regulations As Adopted by the State Board of Pension Trustees

(Proposed June 1, 2021)

Notes

Del. Admin. Code tit. 19, 2000, 2004
25 DE Reg. 272 (9/1/2021) (final)

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