RSA 100-C:10 Maximum Benefit Limitations.

I. Notwithstanding any other provisions of this chapter, the maximum benefit payable to any retired member or beneficiary of the New Hampshire judicial retirement plan shall be limited to such extent as may be necessary to conform to the requirements of sections 401(a)(9) and 415 of the United States Internal Revenue Code of 1986 for a qualified retirement plan.
II. (a) In accordance with section 401(a)(9) of the Internal Revenue Code, distribution of the member's contributions shall commence by the April 1 following the later of the calendar year in which the participant attains age 701/2 or retires. Actuarial increases shall be provided for a member who retires in a calendar year after the calendar year in which the participant attains age 701/2, for the period after age 701