Ariz. Rev. Stat. » Title 38
Arizona Revised Statutes

Ariz. Rev. Stat. § 38-810.01 (2026)

Internal revenue code qualification

✓ current as of May 2026
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38-810.01. Internal revenue code qualification

The legislature intends that the plan is a qualified pension plan under section 401 of the internal revenue code, as amended, or successor provisions of law, and that the trust is exempt from taxation under section 501 of the internal revenue code, as amended.  The assets of the fund are held in trust for the exclusive benefit of the members and beneficiaries of the plan.  The board may adopt such additional provisions to the plan as are necessary to fulfill this intent.

 

Notes of Decisions
Cited in 1 case, 2014–2014 · leading case: Cross v. Elected Officials Ret. Plan, 325 P.3d 1001 (Ariz. Ct. App. 2014).
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Cross v. Elected Officials Ret. Plan, 325 P.3d 1001 (Ariz. Ct. App. 2014). · cites it 2× “The Plan argues to the contrary, citing A.R.S. § 38-810.01 (2014) (Plan is intended to be a qualified pension plan under IRC, 26 U.”
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