2-18-1309. Administration of plan -- content of plan document. (1) The department shall provide for the administration of the plan in the manner required to satisfy applicable tax qualification requirements of the Internal Revenue Code and other applicable federal law. If a statutory provision of this part conflicts with a qualification requirement of the Internal Revenue Code or other applicable federal law and any consequent federal regulations, the provision is either ineffective or must be interpreted to conform with the federal qualification requirements.

(2) For purposes of qualification pursuant to section 501(c)(9) of the Internal Revenue Code, 26 U.S.C. 501(c)(9), and any other applicable internal revenue service laws and regulations, the plan document is composed of this part, the rules adopted by the department to implement this part, and the regulations adopted by the internal revenue service to implement section 105 of the Internal Revenue Code, 26 U.S.C. 105.