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NEW MEXICO STATUTES AND CODES
Section 22-11-50 - Alternative retirement plan; tax treatment.
22-11-50. Alternative retirement plan; tax treatment.
The board shall have the authority to determine whether the alternative retirement plan shall be qualified under Section 401(a) or 403(a) of the Internal Revenue Code of 1986, as amended, and shall make that determination based upon which choice is most advantageous to the participants as a whole.
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