# Mont. Code Ann. § 2-18-1309: 2-18-1309 Administration of plan -- content of plan document

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1309

## Section

- **Citation:** Mont. Code Ann. § 2-18-1309
- **Heading:** 2-18-1309 Administration of plan -- content of plan document
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 2 / Chapter 18 / Part 13 / Section 2-18-1309

## Text

2-18-1309 . Administration of plan -- content of plan document. (1) The department shall provide for the administration of the plan in the manner required to satisfy applicable tax qualification requirements of the Internal Revenue Code and other applicable federal law. If a statutory provision of this part conflicts with a qualification requirement of the Internal Revenue Code or other applicable federal law and any consequent federal regulations, the provision is either ineffective or must be interpreted to conform with the federal qualification requirements.

(2) For purposes of qualification pursuant to section 501(c)(9) of the Internal Revenue Code, 26 U.S.C. 501(c)(9), and any other applicable internal revenue service laws and regulations, the plan document is composed of this part, the rules adopted by the department to implement this part, and the regulations adopted by the internal revenue service to implement section 105 of the Internal Revenue Code, 26 U.S.C. 105.

## Nearby sections

- [Mont. Code Ann. § 2-18-1301 2-18-1301 Short title](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1301.md)
- [Mont. Code Ann. § 2-18-1302 2-18-1302 Purpose and intent](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1302.md)
- [Mont. Code Ann. § 2-18-1303 2-18-1303 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1303.md)
- [Mont. Code Ann. § 2-18-1304 2-18-1304 Statewide employee welfare benefit plan established -- health care expense trust accounts -- investment of funds -- account access -- administrative expenses](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1304.md)
- [Mont. Code Ann. § 2-18-1305 2-18-1305 Rulemaking authority](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1305.md)
- [Mont. Code Ann. § 2-18-1309 2-18-1309 Administration of plan -- content of plan document](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1309.md)
- [Mont. Code Ann. § 2-18-1310 2-18-1310 Plan membership election -- contract for employer participation](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1310.md)
- [Mont. Code Ann. § 2-18-1311 2-18-1311 Contributions of unused sick and vacation leave -- other contributions not prohibited](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1311.md)
- [Mont. Code Ann. § 2-18-1312 2-18-1312 Tax exemption](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1312.md)
- [Mont. Code Ann. § 2-18-1313 2-18-1313 Death benefits](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1313.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1309. Check the current official text before relying on it. Not legal advice.