AAC-22-14-00004-A Compliance with Section 415 of the Internal Revenue Code

8/13/14 N.Y. St. Reg. AAC-22-14-00004-A

NEW YORK STATE REGISTER

VOLUME XXXVI, ISSUE 32

August 13, 2014

RULE MAKING ACTIVITIES

DEPARTMENT OF AUDIT AND CONTROL

NOTICE OF ADOPTION

 

I.D No. AAC-22-14-00004-A

Filing No. 689

Filing Date. Jul. 28, 2014

Effective Date. Aug. 13, 2014

Compliance with Section 415 of the Internal Revenue Code

PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:

Action taken:

Amendment of section 379.3 of Title 2 NYCRR.

Statutory authority:

Retirement and Social Security Law, sections 11 and 311

Subject:

Compliance with section 415 of the Internal Revenue Code.

Purpose:

To conform the regulation to statutory language of Retirement and Social Security Law section 620(5).

Text or summary was published

in the June 4, 2014 issue of the Register, I.D. No. AAC-22-14-00004-P.

Final rule as compared with last published rule:

No changes.

Revised rule making(s) were previously published in the State Register on

June 4, 2014.

Text of rule and any required statements and analyses may be obtained from:

Jamie Elacqua, Office of the State Comptroller, 110 State Street, Albany, NY 12236, [phone], email: [e-mail]

Assessment of Public Comment

The agency received no public comment.