ADMINISTRATIVE CODE

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TITLE 50: INSURANCE
CHAPTER I: DEPARTMENT OF INSURANCE
SUBCHAPTER aaa: PENSIONS
PART 4440 IRS QUALIFICATION STATUS REQUIREMENTS FOR ARTICLE 3 POLICE PENSION FUNDS
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SUBPART A: GENERAL PROVISIONS

Section 4440.10 Purpose
Section 4440.20 Applicability
Section 4440.30 Definitions

SUBPART B: RULE ON ROLLOVERS

Section 4440.40 General Rule
Section 4440.50 Eligible Rollover Distribution
Section 4440.60 Eligible Retirement Plan
Section 4440.70 Distributee
Section 4440.80 Direct Rollover
Section 4440.85 Involuntary Lump Sum Distributions

SUBPART C: RULE ON REQUIRED DISTRIBUTIONS

Section 4440.90 General Rule
Section 4440.100 Minimum Required Distributions
Section 4440.110 Incidental Benefit Rule

SUBPART D: RULE ON 415 LIMITATIONS

Section 4440.120 Basic 415 Limitations
Section 4440.130 Limitation Year
Section 4440.140 Participation in Other Qualified Plans: Aggregation of Limits
Section 4440.150 Basic 415(b) Limitation
Section 4440.160 Definition of Annual Benefit
Section 4440.170 Adjustments to Basic 415(b) Limitation for Form of Benefit
Section 4440.180 Benefits Not Taken into Account for 415(b) Limit
Section 4440.190 Other Adjustments in 415(b) Limitation
Section 4440.200 Less than 10 Years of Service Adjustment for 415(b) Limitations
Section 4440.210 $10,000 Limit
Section 4440.220 Effect of COLA without a Lump Sum Component on 415(b) Testing
Section 4440.230 Effect of COLA with a Lump Sum Component on 415(b) Testing
Section 4440.240 415(c) Limit
Section 4440.250 Service Purchases under IRC Section 415(n)
Section 4440.260 Modification of Contributions for 415(c) and 415(n) Purposes
Section 4440.270 Repayments of Cashouts
Section 4440.280 Reduction of Benefits Priority

SUBPART E: RULE ON GENERAL COMPLIANCE

Section 4440.290 Compliance with Internal Revenue Code
Section 4440.300 Plan Termination
Section 4440.310 Vesting and Forfeitures
Section 4440.320 HEART Act
AUTHORITY: Implementing Section 1A-103 of the Illinois Pension Code [40 ILCS 5/1A-103].
SOURCE: Adopted at 34 Ill. Reg. 5874, effective April 9, 2010; amended at 38 Ill. Reg. 9507, effective April 16, 2014; amended at 39 Ill. Reg. 4961, effective March 23, 2015.