Section 35-402 - Participants in plan.
§ 35-402. Participants in plan.
An individual is eligible to participate in the tax sheltered annuity plan if the individual:
(1) is eligible for coverage under § 403(b) of the Internal Revenue Code; and
(2) is an officer or employee of:
(i) this State; or
(ii) any other governmental entity in this State, including a county board of education.
[An. Code 1957, art. 73C, § 3; 1994, ch. 6, § 2.]