Statutes > Georgia Statutes > TITLE 47 - RETIREMENT AND PENSIONS > CHAPTER 21 - REGENTS RETIREMENT PLAN > ARTICLE 1 - GENERAL PROVISIONS > § 47-21-7 - Treatment of annuity contracts under Code Section 33-38-2

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

O.C.G.A. 47-21-7 (2010)
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.