Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 47-21-7: Retirement and Pensions — O.C.G.A. § 47-21-7
What this law says, in plain English
Annuity contracts issued under the optional retirement plan are treated the same way as contracts that qualify under federal Section 403(b) of the Internal Revenue Code.
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