reglab/housing_qa huggingface dataset:
AK Stat § 14.25.010 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.010. Retirement plan established; federal qualification requirements.

(a) A joint-contributory retirement plan for teachers of the state is created. (b) The retirement plan established by AS 14.25.009 - 14.25.220 is intended to qualify under 26 U.S.C. 401(a) and 414(d) (Internal Revenue Code) as a qualified retirement plan established and maintained by the state for its employees, for the employees of school districts and regional educational attendance areas in the state, and for the employees of other employers whose participation is authorized by AS 14.25.009 - 14.25.220 and who participate in this plan. (c) An amendment to AS 14.25.009 - 14.25.220 does not provide a person with a vested right to a benefit if the Internal Revenue Service determines that the amendment will result in disqualification of the plan under the Internal Revenue Code.
AK Stat § 14.25.012 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.012. Purpose and effective date.

(a) [Repealed, § 132 ch 9 FSSLA 2005.]  (b) The plan created in AS 14.25.009 - 14.25.220 became effective as of July 1, 1955, at which time contributions by the participating employers and members began. (c) Employees first hired after June 30, 2006, are not eligible to participate in the plan established in AS 14.25.009 - 14.25.220.
AK Stat § 14.25.043 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.043. Reemployment of retired members.

(a) Except as provided in (f) of this section, if a retired member again becomes an active member, benefit payments may not be made during the period of reemployment. During the period of reemployment, deductions from the member's salary will be made in accordance with AS 14.25.050. (b) [Repealed, § 12 ch 57 SLA 2001 as amended by § 6 ch 15 SLA 2003 and § 10 ch 50 SLA 2005.]  (c) Except as provided in (f) of this section, upon subsequent retirement, the retired member is entitled to receive an additional benefit based on the credited service and the average base salary during the period of reemployment in accordance with AS 14.25.110. If the initial benefit payments to which the retired member is eligible have been actuarially reduced because the member retired early under AS 14.25.110(b), the member shall also receive an incremental benefit based on the amount of the actuarial reduction imposed by AS 14.25.110(j) on the first benefit and the length of time that the employee was reemployed and not receiving retirement benefits. The amount of the incremental benefit is equal to the difference between the normal retirement benefit to which the member would have been entitled had the member taken a normal retirement and the early retirement benefit that the member has been receiving based on the member's initial period of employment multiplied by the total number of months that the member did not receive retirement benefits because of reemployment and that amount actuarially adjusted to be paid over the expected lifetime of the member. (d) A member who retired under AS 14.25.110(a) and participated in a retirement incentive program under ch. 26, SLA 1986; ch. 89, SLA 1989; ch. 65, SLA 1996; ch. 4, FSSLA 1996; or ch. 92, SLA 1997, who is subsequently reemployed as a commissioner may become an active member without losing the incentive credit provided under the applicable retirement incentive plan and is not subject to any related reemployment indebtedness. (e) [Repealed, § 6 ch 15 SLA 2003 as amended by § 10 ch 50 SLA 2005.]  (f) If a member who retired under AS 14.25.110(a) is reemployed by a school district under AS 14.20.136, (1) the member does not become an active member; (2) the member shall continue to receive retirement benefits from the plan as though the member were not reemployed by the school district; (3) deductions from the member's salary may not be made under AS 14.25.050; and (4) the member may not receive credited service in the plan during the period of reemployment. (g) Notwithstanding (f) of this section, a member who is retired under AS 14.25.110(a) and reemployed by a school district under AS 14.20.136 is eligible to receive the group health plan coverage provided to active members employed by that school district.
AK Stat § 14.25.047 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.047. Participation by Special Education Service Agency employees.

An employee of the Special Education Service Agency may participate in the plan under AS 14.25.009 - 14.25.220 if (1) the employee possesses or is eligible to possess a teacher certificate under AS 14.20.020; and (2) the employee pays all retroactive contributions required to be made under AS 14.25.009 - 14.25.220.
AK Stat § 14.25.048 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.048. Teachers of Alaska Native language and culture.

(a) Except as provided in (d) of this section, an employee employed by a participating employer on or after June 5, 1988, shall participate in the plan under AS 14.25.009 - 14.25.220 if the employee (1) teaches Alaska Native language or culture in a permanent full-time or permanent part-time position; (2) learned about the subject to be taught by living in the culture or using the language in daily life; and (3) is qualified to teach the subject to elementary or secondary students as required by regulations adopted by the Department of Education and Early Development. (b) An employee or former employee may receive credit for retroactive membership service for employment before June 5, 1988 if the employee or former employee met the requirements listed in (a) of this section at the time of the employment. To receive credit for the retroactive membership service, the employee or former employee shall claim the service and pay the retroactive contributions required under AS 14.25.061. However, an employee or former employee may not receive retroactive credit under this subsection if the employee received credited service under AS 39.35 for the employment. (c) An employee or former employee who received credit under AS 39.35 for service that qualifies under (a) of this section may elect to transfer those periods of employment to the plan. To receive credit for retroactive membership service under this subsection, the employee or former employee shall claim the service and pay the retroactive contributions required under AS 14.25.061. (d) Notwithstanding (a) of this section, an employee employed as a teacher of Alaska Native language and culture and participating in the Public Employees' Retirement System under AS 39.35 on the day before June 5, 1988 shall remain a member under AS 39.35 unless the employee elects to become a member of the Teachers' Retirement System on or before September 3, 1988.
AK Stat § 14.25.050 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.050. Contributions by members.

(a) Except as provided in (c) of this section, beginning January 1, 1991, each member shall contribute to the plan an amount equal to 8.65 percent of the member's base salary accrued from July 1 to the following June 30. The employer shall deduct the contribution from the member's salary at the end of each payroll period, and the contribution shall be credited by the plan to the member contribution account. The contributions shall be deducted from employee compensation before the computation of applicable federal taxes and shall be treated as employer contributions under 26 U.S.C. 414(h)(2). A member may not have the option of making the payroll deduction directly in cash instead of having the contribution picked up by the employer. (b) Each teacher is entitled to receive credit for unrefunded contributions paid into the retirement fund of 1945. (c) The employer of a teacher who, because of a physical injury caused by an on-the-job assault, is on unpaid leave of absence or is receiving benefits under AS 23.30 shall pay the teacher's contributions required by this section while the teacher is on unpaid leave or receiving the workers' compensation benefits. (d) A teacher who is placed on leave of absence without pay because the teacher is unable to work due to an on-the-job injury or occupational illness for which the teacher is receiving benefits under AS 23.30 and for which the teacher is not entitled to credited service under AS 14.25.040(e) may elect to receive credited service for the time on leave of absence without pay status. When a teacher elects to receive credited service under this subsection, an indebtedness is established. The amount of the indebtedness is equal to the contributions that the teacher would have made if the teacher had been working. Interest as prescribed by regulation accrues on the indebtedness beginning on the date that the teacher returns to work or terminates employment. If there is an outstanding indebtedness at the time the teacher is appointed to retirement, benefits shall be actuarially adjusted.
AK Stat § 14.25.055 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.055. Supplemental contributions by teachers.

If a teacher first joined the plan before July 1, 1982, and is married or has a minor child and wishes to make a spouse or minor child eligible for a spouse's pension or a survivor's allowance, the teacher may elect to make a supplemental contribution of an additional one percent of the teacher's base salary within 90 days of the teacher's entry into participation in the plan, or within 90 days of marriage, or within 90 days of the birth or adoption of a child dependent upon the teacher. Once an election is made under this section, supplemental contributions must be made whenever contributions are required under AS 14.25.050 unless the teacher executes a written waiver with the administrator. The execution of a waiver relinquishes all rights and benefits previously accrued under AS 14.25.162 and 14.25.164.
AK Stat § 14.25.061 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.061. Retroactive indebtedness.

(a) A member who was not subject to the provisions of AS 14.25.009 - 14.25.220, but who becomes subject to them because of a legislative change, may elect to receive credit for retroactive membership service by contributing to the plan an amount equal to the contributions the member would have made had the member been subject to the provisions of AS 14.25.009 - 14.25.220 for those years of retroactive service after June 30, 1955. Retroactive contributions are not required for retroactive membership service before July 1, 1955. Compound interest at the rate prescribed by regulation shall be added to the retroactive indebtedness from July 1, 1966, or the time of first becoming eligible under AS 14.25.009 - 14.25.220, whichever is later, to the date of payment or the date of retirement, whichever occurs first. (b) If retroactive indebtedness contributions have been made for retroactive service before July 1, 1955, the member is entitled to a refund of those retroactive membership indebtedness contributions. (c) [Repealed, § 133 ch 9 FSSLA 2005.]
AK Stat § 14.25.063 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.063. Payment of indebtedness.

(a) In AS 14.25.009 - 14.25.220, a member does not have to be reemployed under this plan in order to make indebtedness payments. However, except as provided in (d) of this section, a former member must be reemployed under this plan in order to make indebtedness payments. Payments apply first to accrued interest and then to principal. (b) Any outstanding indebtedness that exists at the time a member is appointed to retirement will necessitate an actuarial adjustment to the benefits payable based on the member's corresponding service. (c) If, as a result of service credit claimed for which there is a corresponding indebtedness existing at retirement, the member's retirement benefit is actuarially reduced and the resulting benefit is less than it would have been if the service credit had not been claimed, the retirement benefit shall be equal to the amount it would have been had the service credit never been claimed. (d) A former member who received a total refund of the member's contribution account balance because of a levy under AS 09.38.065 or a federal tax levy may make indebtedness payments under this section.
AK Stat § 14.25.065 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.065. Transmittal of contributions; claims against funds of an employer.

(a) All contributions deducted in accordance with AS 14.25.050 and 14.25.055 shall be transmitted to the plan for deposit in the retirement fund no later than 15 days following the close of the payroll period, with the final contributions due for any school year transmitted no later than July 15. (b) The contributions of employers under AS 14.25.070 must be transmitted to the plan for deposit in the retirement fund and the Alaska retiree health care trust at the close of each pay period. If the contributions are not submitted within the prescribed time limit, interest must be assessed on the outstanding contributions at one and one-half times the most recent actuarially determined rate of earnings for the plan from the date that contributions were originally due. Amounts due from an employer and interest as prescribed in this section may be claimed by the administrator from any agency of the state or political subdivision that has in its possession funds of the employer or that is authorized to disburse funds to the employer that are not restricted by statute or appropriation to a specific purpose. The amount claimed shall be certified by the administrator as sufficient to pay the contributions and interest due from the employer. The amount claimed shall be submitted to the administrator for deposit in the retirement fund and the Alaska retiree health care trust.
AK Stat § 14.25.085 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.085. Additional state contributions.

In addition to the contributions that the state is required to make under AS 14.25.070 as an employer, the state shall contribute to the plan each July 1 or, if funds are not available on July 1, as soon after July 1 as funds become available, an amount for the ensuing fiscal year that, when combined with the total employer contributions that the administrator estimates will be allocated under AS 14.25.070(c), is sufficient to pay the plan's past service liability at the contribution rate adopted by the board under AS 37.10.220 for that fiscal year.
AK Stat § 14.25.087 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.087. Contributions for medical benefits.

Contributions made by an employer under AS 14.25.070 and 14.25.085 shall be separately computed for benefits provided by AS 14.25.168 and shall be deposited in the Alaska retiree health care trust established under AS 39.30.097(a).
AK Stat § 14.25.100 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.100. Credit for service in the armed forces.

(a) A member who served as an active member of the armed forces of the United States may receive credited service under this plan up to a maximum of five years if the member received a discharge under other than dishonorable conditions and is not entitled to receive retirement benefits from the United States government for the same service. Each 12 months of military service equals one school year, and lesser military periods will be determined for credit purposes in a proportionate ratio to a year. Credit for service in the armed forces shall be granted only if the member makes contributions for the service in the same manner as required for outside service under AS 14.25.060. The military service credited under this section shall be included in the 10-year limitation of outside service as specified in AS 14.25.060, except if entry into the armed forces is immediately preceded by Alaska membership service and following discharge is continued by Alaska membership service within one year thereafter, service may not be counted for purposes of determining the applicability of the 10-year limitation on outside service.  (b) Where a member is unable to resume teaching in a public school within one year following discharge because of hospitalization, rehabilitation training, a disability derived while in the armed forces, or other like circumstances, the administrator shall determine the allowance or disallowance of any service in the armed forces. (c) [Repealed, § 7 ch 155 SLA 1976.]  (d) [Repealed, § 7 ch 155 SLA 1976.]  (e) A member may not be credited with the same period of service in the armed forces under this section if credit for that military service was granted under the public employees' retirement system ( AS 39.35). The combined period of military service claimed under this section and AS 39.35 may not exceed five years.
AK Stat § 14.25.105 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.105. Credit for service as an employee of the Territory of Alaska.

(a) A teacher who completes 15 years of membership service under AS 14.25.009 - 14.25.220 may elect to receive credited service for employment rendered to the Territory of Alaska before January 3, 1959, regardless of the office, department, division or agency of the territory in which employed. Credited service allowed under this section may not exceed five years. (b) A teacher may not be credited with service under this section if credit for service as an employee of the Territory of Alaska was granted for the same period under AS 39.35 (public employees' retirement system). (c) A teacher who elects to receive credited service under this section for service to the Territory of Alaska shall make a retroactive contribution under this plan for the period of territorial employment following June 30, 1955.
AK Stat § 14.25.107 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.107. Credit for Alaska BIA service.

A member who joins the plan on or after July 1, 1978, who has Alaska BIA service may claim all of that service as credited service. A retirement benefit payable under AS 14.25.009 - 14.25.220 for Alaska BIA service shall be reduced by an amount equal to the retirement benefits paid to the member by the United States government for the same service.
AK Stat § 14.25.115 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.115. Unused sick leave credit.

(a) A teacher in membership service on or after July 1, 1977, who is appointed to retirement on or after July 1, 1978, may elect to apply unused sick leave credit in computing the total number of years of credited service under AS 14.25.110(d) except for sick leave earned while participating in a university retirement program under AS 14.40.661 - 14.40.799. To obtain service credit for unused sick leave, a teacher must apply to the administrator not later than one year after appointment to retirement. Unused sick leave shall be credited on a day-for-day basis in accordance with the table for service after July 1, 1969, contained in AS 14.25.220(47). Teacher contributions may not be required for credited unused sick leave. (b) A teacher appointed to retirement before July 1, 1978, who returns to membership service on or after July 1, 1978, and is subsequently reappointed to retirement is eligible for unused sick leave credit only with respect to sick leave accrued during membership service on or after July 1, 1978. (c) Benefits payable under this section accrue from the first day of the month after which all the following requirements are met: (1) the teacher meets the eligibility requirements of this section; (2) the teacher's written application for unused sick leave credit is received and verified by the administrator; and (3) a period of time has elapsed since the date of appointment to retirement equal to the amount of verified unused sick leave. Benefits are payable on the last day of the month.
AK Stat § 14.25.125 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.125. Conditional service retirement benefits.

(a) Subject to AS 14.25.167, a member is eligible for a normal retirement salary at age 60 with at least (1) two years membership service if the member also is eligible for a normal retirement benefit under the public employees' retirement system (AS 39.35); or (2) one year of membership service if the member is a retired member of the public employees' retirement system. (b) Subject to AS 14.25.167, a member is eligible for an early retirement salary at age 55 with at least (1) two years of membership service if the member also is eligible for an early retirement benefit under the public employees' retirement system (AS 39.35); (2) one year of membership service if the member is a retired member of the public employees' retirement system. (c) Membership service for which contributions were refunded is not creditable under this section. (d) The monthly amount of a conditional service retirement benefit shall be calculated on the years of credited service in accordance with AS 14.25.110(d), except that a member may irrevocably elect to substitute “average monthly compensation” as defined in AS 39.35.680 in place of the member's average base salary divided by 12. (e) Benefits payable under this section accrue from the first day of the month (1) in which the member meets the eligibility requirements of this section, (2) following the date of termination, and (3) following application for retirement, and are payable the last day of the month. If payment is delayed, a retroactive payment shall be made to cover the period of deferment. The last payment shall be made for the month in which the member dies or is no longer eligible for a benefit under this section.