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(2) In relation to Tax Code. The Board shall issue such rules and regulations not inconsistent with any provision of this Title as may be necessary to administer the Retirement System as a qualified pension plan under Section 401(a) of the Tax Code.
(3) Preexisting regulations. Regulations issued under any ordinance codified in this Title, but not inconsistent with its policy, shall continue in full force and effect until revoked, modified or superseded by the Board.