Colorado Code § 24-51-319

Retirement plan - creation and use
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An employer that terminates its
affiliation with the association shall utilize an existing, or shall establish an alternative, pension
plan or system established pursuant to the provisions of article 54 of this title 24. Failure to
utilize or establish an alternative pension plan or system does not excuse the employer from the
adherence to the remainder of the termination of affiliation provisions of this part 3.

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