C.R.S. Section 31-30-1133
Qualification requirements

  • internal revenue code
  • definitions

(1)

As used in this section, “internal revenue code” means the federal “Internal Revenue Code of 1986”, as amended.

(2)

Any volunteer firefighter pension plan established by this part 11 to provide retirement benefits for volunteer firefighters shall satisfy the qualification requirements specified in section 401 of the internal revenue code, as applicable to governmental plans. In order to meet those requirements, such plans are subject to the following provisions, notwithstanding any other provision of this part 11:

(a)

The board shall distribute the corpus and income of the pension plan to members and their beneficiaries in accordance with this part 11 and the rules adopted by the board.

(b)

No part of the corpus or income of the pension plan may be used for or diverted to any purpose other than that of providing benefits to participants and their beneficiaries and defraying reasonable expenses of administering the pension plan, except for an assignment for child support debt pursuant to section 14-14-104, C.R.S., child support arrearages as requested as part of an enforcement action under article 5 of title 14, C.R.S., or child support arrearages that are the subject of enforcement services provided under section 26-13-106, C.R.S., and except for income assignments for child support purposes pursuant to section 14-14-111.5, C.R.S., and a writ of garnishment that is the result of a judgment taken for arrearages for child support or for child support debt.

(3)

A board may adopt any provision for a plan that is necessary to comply with the internal revenue code.

Source: Section 31-30-1133 — Qualification requirements - internal revenue code - definitions, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-31.­pdf (accessed Oct. 20, 2023).

31‑30‑101
Authority to provide for classified departments 31‑30‑102
Civil service commission - withdrawal 31‑30‑103
Purpose 31‑30‑104
Contract for conducting examination 31‑30‑105
Ordinance - violation 31‑30‑106
Police to provide identification cards to retired peace officers upon request - definitions 31‑30‑107
Disclosure of knowing misrepresentation by a peace officer required - disclosure waivers - reports - definitions 31‑30‑108
Peace officer hiring - required use of waiver - definitions 31‑30‑109
Behavioral health professionals - grant applications encouraged - definition - repeal 31‑30‑201
Authorization - petition - election 31‑30‑202
Commissioners appointed - terms - vacancies - expenses allowed 31‑30‑203
Merit 31‑30‑204
Removal - public hearings 31‑30‑205
Commission to make rules 31‑30‑206
Positions retained 31‑30‑207
Commission to make inquiries - record - report 31‑30‑208
Fee of applicants 31‑30‑209
Powers of commission 31‑30‑210
Qualifications - notice of examination 31‑30‑1101
Short title 31‑30‑1102
Definitions 31‑30‑1103
Board of trustees - fund 31‑30‑1104
Board - municipality 31‑30‑1105
Board - fire protection district 31‑30‑1106
Board - county improvement district 31‑30‑1107
Board - consolidation or merger 31‑30‑1108
Board powers and duties 31‑30‑1109
Attorney representation 31‑30‑1110
Property tax - other tax revenue 31‑30‑1111
Contribution to fund 31‑30‑1112
State contributions - intent 31‑30‑1113
Fund investments 31‑30‑1114
Fund investment in insurance 31‑30‑1115
Warrants 31‑30‑1116
Treasurer - custodian - segregation of moneys 31‑30‑1117
Exemption from levy 31‑30‑1118
Fund use - other purposes 31‑30‑1119
Board report - municipality 31‑30‑1121
Disability pension - rules - hearing 31‑30‑1122
Retirement pension 31‑30‑1123
Retirement pension - sources of payment 31‑30‑1124
Compliance - insufficient moneys 31‑30‑1125
Supplemental retirement pension 31‑30‑1126
Survivor benefit 31‑30‑1127
Survivor benefit - death from injuries in the line of duty 31‑30‑1128
Optional survivor benefits 31‑30‑1129
Funeral benefit 31‑30‑1130
Fire department dissolution 31‑30‑1131
Volunteer firefighter - employment termination restricted 31‑30‑1132
Retired firefighter - return to active service - benefits 31‑30‑1133
Qualification requirements - internal revenue code - definitions 31‑30‑1134
Statewide accidental death and disability insurance policy - department of local affairs 31‑30‑1201
Short title 31‑30‑1202
Definitions 31‑30‑1203
Volunteer service award plan 31‑30‑1301
Short title 31‑30‑1302
Definitions 31‑30‑1303
Group health insurance plan
Green check means up to date. Up to date

Current through Fall 2024

§ 31-30-1133’s source at colorado​.gov