### Question
How does the law define general retirement system?


### Answer
Under *42 U.S.C. § 410*, **general retirement system** is defined as:

> any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both

#### Citation:
  - *42 U.S.C. § 410*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER II-FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS**

