"FIRST CLASS CITY PENSION PLAN." A RETIREMENT PLAN
ESTABLISHED BY A CITY OF THE FIRST CLASS UNDER THE ACT OF MAY
20, 1915 (P.L.566, NO.242), ENTITLED "AN ACT REQUIRING CITIES OF
THE FIRST CLASS TO ESTABLISH A PENSION FUND FOR EMPLOYES OF SAID
CITIES, AND ALL COUNTY OR OTHER PUBLIC EMPLOYES, IF ANY, PAID BY
APPROPRIATION OF THE CITY COUNCILS THEREOF, AND OUT OF THE
TREASURY OF SAID CITIES; AND REGULATING THE ADMINISTRATION AND
THE PAYMENT OF SUCH PENSIONS," OR OTHERWISE SUBJECT TO SECTION
1002.
"IRC." THE INTERNAL REVENUE CODE OF 1986 (PUBLIC LAW 99-514,
26 U.S.C. ยง 1 ET SEQ.).
"MUNICIPAL PENSION PLAN." A FIRST CLASS CITY PENSION PLAN OR
A RETIREMENT PLAN CREATED BY A MUNICIPALITY FOR ITS POLICE
OFFICERS OR FIREFIGHTERS UNDER ANY OF THE FOLLOWING:
(1) THE ACT OF MAY 28, 1915 (P.L.596, NO.259), REFERRED
TO AS THE SECOND CLASS CITY EMPLOYE PENSION LAW .
(2) THE ACT OF JUNE 23, 1931 (P.L.932, NO.317), KNOWN AS
THE THIRD CLASS CITY CODE.
(3) THE ACT OF MAY 29, 1956 (1955 P.L.1804, NO.600),
REFERRED TO AS THE MUNICIPAL POLICE PENSION LAW.
(4) THE ACT OF SEPTEMBER 23, 1959 (P.L.970, NO.400),
REFERRED TO AS THE SECOND CLASS A CITY EMPLOYE PENSION LAW .
(5) OTHER LEGAL AUTHORITY, EXCLUDING THE PENNSYLVANIA
MUNICIPAL RETIREMENT LAW.
"MUNICIPAL POLICE PENSION LAW." THE ACT OF MAY 29, 1956
(1955 P.L.1804, NO.600), REFERRED TO AS THE MUNICIPAL POLICE
PENSION LAW.
"MUNICIPALITY." A CITY, BOROUGH, INCORPORATED TOWN, TOWNSHIP
OR REGIONAL POLICE OR FIRE DEPARTMENT.
"PENNSYLVANIA MUNICIPAL RETIREMENT LAW." THE ACT OF FEBRUARY
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