IRC SECTION 415 COMPLIANCE AND STUDY. A. The Union agrees that, pursuant to Section 31899.4 of the Government Code, the retirement rights for employees hired after January 1, 1990, shall not be vested, to the extent those rights are affected by changes in the Internal Revenue Code relating to limitations upon public retirement systems, including, but not limited to, private sector limits contained in Section 415 of the Internal Revenue Code.
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Samples: Memorandum of Agreement, Memorandum of Agreement, Memorandum of Agreement
