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O.C.G.A. § 47-21-7 — Treatment of annuity contracts under Code Section 33-38-2 | Georgia Code

O.C.G.A. § 47-21-7 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 47 RETIREMENT AND PENSIONS

Section 21. Regents Retirement Plan, 47-21-1 through 47-21-25.

ARTICLE 1 GENERAL PROVISIONS

47-21-7. Treatment of annuity contracts under Code Section 33-38-2.

Annuity contracts issued under the optional retirement plan provided for in this chapter shall be treated under Code Section 33-38-2 in the same manner as contracts qualified under Section 403(b) of the United States Internal Revenue Code.

(Code 1981, §47-21-7, enacted by Ga. L. 1990, p. 1811, § 2.)

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This Georgia Code resource is curated by Graham Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.