general retirement system
Defined in 2 places across 2 titles — 1 distinct definitions of the United States Code.
The term “general retirement system” means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.
Same definition in 2 sections
- 1994–present26 U.S.C. § 3121Internal Revenue Code · Definitions · for purposes of this chapter
- 1994–present42 U.S.C. § 410The Public Health and Welfare · Definitions relating to employment · for the purposes of this subchapter