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(2) Construction of Title with regard to Tax Code. This Title shall be construed and administered in such manner that the Retirement System will qualify as a qualified pension plan under Section 401(a) of the Tax Code.
(3) References to Tax Code and other federal laws. Except as may be otherwise specifically provided, references in this Title to provisions of the Tax Code and other federal laws, including for this purpose administrative regulations promulgated under any thereof, are intended to include such laws and regulations as in effect on the effective date of this Title and as they may hereafter be amended or supplemented or supplanted by successor provisions.