104.1057. Year 2000 plan, a qualified plan according to federal law.

Year 2000 plan, a qualified plan according to federal law.

104.1057. The year 2000 plan is a qualified plan pursuant to theprovisions of applicable federal law. The benefits and conditions of theyear 2000 plan shall always be adjusted to ensure that the tax-exemptstatus is maintained.

(L. 1999 S.B. 308 & 314)