to 104.800

104.320 to 104.800 ;   (38)  "Uniformed members of the highway patrol" , the superintendent, lieutenant colonel, majors, captains, director of radio, lieutenants, sergeants, corporals, and patrolmen of the Missouri state highway patrol who normally appear in uniform;   (39)  "Uniformed members of the water patrol" , employees of the Missouri state water patrol * of the department of public safety who are classified as water patrol officers who have taken the oath of office prescribed by the provisions of chapter 306 and who have those peace officer powers given by the provisions of chapter 306 ;   (40)  "Vesting service" , the sum of a member's prior service credit and creditable service which is recognized in determining the member's eligibility for benefits under the system.   2.  Benefits paid pursuant to the provisions of this chapter shall not exceed the limitations of Internal Revenue Code Section 415, the provisions of which are hereby incorporated by reference.  Notwithstanding any other law to the contrary, the board of trustees may establish a benefit plan under Section 415(m) of the Internal Revenue Code of 1986, as amended.  Such plan shall be created solely for the purposes described in Section 415(m)(3)(A) of the Internal Revenue Code of 1986, as amended.  The board of trustees may promulgate regulations necessary to implement the provisions of this subsection and to create and administer such benefit plan. ­­-------- (L. 1955 p. 718 § 1, A.L. 1965 p. 223, A.L. 1969 p. 174, A.L. 1972 S.B. 650, A.L. 1981 H.B. 835, et al., A.L. 1982 H.B. 1720, et al., A.L. 1983 H.B. 713 Revision, A.L. 1987 H.B. 713, A.L. 1988 H.B. 1643 & 1399, A.L. 1989 S.B. 135, A.L. 1992 S.B. 499, et al., A.L. 1994 H.B. 1149, A.L. 1997 H.B. 356, A.L. 1999 S.B. 308 & 314, A.L. 2000 H.B. 1808, A.L. 2001 S.B. 371, A.L. 2003 S.B. 248, et al., A.L. 2007 S.B. 406, A.L. 2013 H.B. 233, A.L. 2020 H.B. 1467 & H.B. 1934, A.L. 2023 S.B. 20 merged with S.B. 75) * "Missouri state water patrol" changed to "water patrol division" by section