This bill would amend Title 47 of the O.C.G.A. to change certain provisions to ensure compliance with federal laws and regulations. The maximum annual additions and maximum benefit payable to any active or retired member or beneficiary of a public retirement system would be limited to comply with the federal IRS Code. It also adds that should a termination or partial termination of a public retirement system occur, a member’s accrued benefit as of the date of the action, to the extent then funded, would be non-forfeitable and fully vested under federal IRS Code requirements. It also prohibits employer’s contributions being paid to the employee instead of to the retirement system, and such contributions would be 100% vested.