# Mont. Code Ann. § 19-2-1010: 19-2-1010 Retaining qualified plan status -- content of plan document -- board rulemaking authority

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1010

## Section

- **Citation:** Mont. Code Ann. § 19-2-1010
- **Heading:** 19-2-1010 Retaining qualified plan status -- content of plan document -- board rulemaking authority
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 19 / Chapter 2 / Part 10 / Section 19-2-1010

## Text

19-2-1010 . Retaining qualified plan status -- content of plan document -- board rulemaking authority. (1) The board shall administer the plan in the manner required to satisfy the applicable qualification requirements for a qualified governmental plan, as provided in the Internal Revenue Code. If a statutory provision affecting a retirement plan administered by the board conflicts with a qualification requirement in section 401 of the Internal Revenue Code or the retirement plan's status as a governmental plan under section 414(d) of the Internal Revenue Code and with consequent federal regulations, the provision is either ineffective or must be interpreted to conform with the federal qualification requirements and allow the plan to retain its qualified status.

(2) For the purposes of section 401(a) of the Internal Revenue Code, the plan document for each retirement system is composed of the applicable provisions of the Montana constitution, this chapter, the applicable chapter in Title 19 governing the system, and applicable rules, policies, and plan documents adopted by the board.

(3) The board may adopt rules to implement this section.

## Nearby sections

- [Mont. Code Ann. § 19-2-1001 19-2-1001 Maximum contribution and benefit limitations](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1001.md)
- [Mont. Code Ann. § 19-2-1002 19-2-1002 Termination of plan](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1002.md)
- [Mont. Code Ann. § 19-2-1003 19-2-1003 Transfer of dormant, nonvested member-accumulated contributions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1003.md)
- [Mont. Code Ann. § 19-2-1004 19-2-1004 Exemption from taxes and legal process](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1004.md)
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- [Mont. Code Ann. § 19-2-1010 19-2-1010 Retaining qualified plan status -- content of plan document -- board rulemaking authority](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1010.md)
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- [Mont. Code Ann. § 19-2-1013 19-2-1013 Compliance with federal restrictions on interest rate crediting](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1013.md)
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- [Mont. Code Ann. § 19-2-1015 19-2-1015 Probate and nonprobate transfer statutes superseded](https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1015.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T19_C2_P10_S19-2-1010. Check the current official text before relying on it. Not legal advice.