General Retirement System

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General Retirement System

General Retirement System means:
any pension, annuity, retirement, or similar fund or system established by a state or by a political subdivision thereof for employees of the state, political subdivision, or both. A general retirement system does not include a fund or system that covers only service performed in positions connected with the operation of a public transportation system. Former IRC (check if this IRC provision is current here) §3121(j)(4).

Related Entries in the American Tax Encyclopedia:

  1. Qualified Retirement Plan
  2. General Partner
  3. Retirement Income
  4. Employee Retirement Income Security Act
  5. Individual Retirement Account Rollover
  6. Individual Retirement Account
  7. Early Retirement
  8. Early Retirement Benefits
  9. General Tax Lien
  10. General Business Credit
  11. General Expense
  12. Multiple Retirement Ages
  13. Employer Retirement Plan
  14. General Power of Appointment
  15. General Power of Attorney
  16. Retirement Plan
  17. Full Retirement Age
  18. Transportation Tax
  19. General Counsel Memoranda
  20. General Utilities Doctrine
  21. General Depreciation System
  22. Political Contribution
  23. Elective Deferral
  24. Effectively Connected Income
  25. Tax-exempt Security

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