reglab/housing_qa huggingface dataset:
AK Stat § 39.35.475 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.475. Post-retirement pension adjustment.

(a) Once each year the administrator shall increase benefit payments to eligible disabled members, to persons age 60 or older receiving benefits under this plan in the preceding calendar year, and to persons who have received benefits under this plan for at least five years who are not otherwise eligible for an increase under this section. (b) The increase in benefit payments applies to total benefit payments except for the cost-of-living allowance under AS 39.35.480. The amount of the increase is a percentage of the current benefit equal to (1) the lesser of 75 percent of the increase in the cost of living in the preceding calendar year or nine percent, for recipients who on July 1 are at least 65 years old and for members receiving disability benefits; and (2) the lesser of 50 percent of the increase in the cost of living in the preceding calendar year or six percent, for recipients who on July 1 are at least 60 but less than 65 years old or for recipients who are less than 60 years old on July 1 but who have received benefits from the plan for at least five years. (c) If a recipient was not receiving benefits during the entire preceding calendar year, the increase in benefits under this section shall be adjusted by multiplying it by the fraction whose numerator is the number of months for which benefits were received in the preceding calendar year and whose denominator is 12. (d) If at the time of first receiving a retirement benefit a member was receiving a disability benefit under this plan, the administrator shall, at the time the member is appointed to retirement, increase the retirement benefit by a percentage equal to the total cumulative percentage increase that has been applied to the member's disability benefit under this section. (e) When computing an occupational death benefit under AS 39.35.430 or 39.35.440 or a survivor's benefit under AS 39.35.450, adjustments granted to the deceased member or survivor under this section shall be included. (f) An increase in benefit payments under this section is effective July 1 of each year and is based on the percentage increase in the consumer price index for urban wage earners and clerical workers for Anchorage, Alaska during the previous calendar year as determined by the United States Department of Labor, Bureau of Labor Statistics.
AK Stat § 39.35.480 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.480. Cost-of-living allowance.

(a) While residing in the state, a person receiving a benefit under AS 39.35.095 - 39.35.680 who is 65 years of age or older or who is receiving a disability benefit is entitled to receive a monthly cost-of-living allowance in addition to the basic benefit. The amount of this allowance shall be $50 or 10 percent of the basic benefit, whichever is greater. (b) A person receiving a cost-of-living allowance under this section shall notify the administrator when the person expects to be absent from the state for a continuous period that exceeds 90 days. After that notification, the person is no longer entitled to receive the monthly cost-of-living allowance, except that a person may be absent from the state for not more than six months without loss of the cost-of-living allowance if the absence is the result of illness and required by order of a licensed physician. Upon returning to the state, and upon notification to the administrator, the person is again entitled to receive the monthly cost-of-living allowance, commencing with the first monthly benefit payment made after notification of the person's return. (c) While residing in the state, a public employee of the Territory of Alaska who participated in the Public Employees' Retirement Act established by ch. 41 SLA 1949, and who retired before June 22, 1951, is entitled to the cost-of-living allowance equal to 25 percent of the amount received under ch. 41 SLA 1949. (d) For purposes of this section, “residing in the state” means domiciled and physically present in the state. A person's status as “residing in the state” does not change if the person is absent from the state for a continuous period of (1) 90 days or less; (2) six months or less, when ordered by a physician to be absent from the state; or (3) any length of time while the person is a member of a reserve or auxiliary component of the armed forces of the United States, including the organized militia of Alaska, consisting of the Alaska National Guard, the Alaska Naval Militia, and the Alaska State Defense Force, and is called to active duty by the appropriate state or federal authority.
AK Stat § 39.35.485 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.485. Minimum benefit.

(a) An employee who is eligible for a benefit calculated in accordance with AS 39.35.370(c) is entitled to a benefit of at least $25 a month for each year of credited service, not including adjustments made under AS 39.35.340 for military service, AS 39.35.360 for credit for earlier service, AS 39.35.370(c) for early retirement, AS 39.35.420 for nonoccupational death benefits, AS 39.35.450 for the survivor's option, former AS 39.35.460 for the level income option, AS 39.35.475 for the post-retirement pension adjustment, and AS 39.35.480 for the cost of living. (b) [Repealed, § 55 ch 128 SLA 1977.]
AK Stat § 39.35.490 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.490. Designation of beneficiary.

(a) Each employee shall designate the beneficiary or beneficiaries to whom the administrator shall distribute benefits payable under AS 39.35.095 - 39.35.680 as a consequence of the employee's death. Notwithstanding a previous designation of beneficiary, a person who is the spouse of an employee at the time of the employee's death automatically becomes the designated beneficiary if the spouse was married to the employee during part of the employee's employment for an employer (1) except to the extent a qualified domestic relations order filed with the administrator provides for payment to a former spouse or other dependent of the employee; or (2) unless the employee files a revocation of beneficiary accompanied by a written consent to the revocation signed by the present spouse and each person entitled under the order; however, consent of the present spouse is not required if the member and the present spouse had been married for less than two years on the date of the member's death and if the member established when filing the revocation that the member and the present spouse were not cohabiting. (b) Except as provided in (a) of this section, the designation may be changed or revoked by the employee without notice to the beneficiary or beneficiaries at any time. If an employee designates more than one beneficiary, each shares equally unless the employee specifies a different allocation or preference. The designation of beneficiary, a change or revocation of a beneficiary, or a consent to a revocation of a beneficiary shall be made on a form provided by the administrator and is not effective until filed with the administrator. (c) If an employee fails to designate a beneficiary, or if no designated beneficiary survives the employee, the administrator shall pay the death benefit (1) to the surviving spouse or, if there is none surviving, (2) to the surviving children in equal parts or, if there is none surviving, (3) to the surviving parents in equal parts or, if there is none surviving, (4) to the employee's estate. (d) A person claiming entitlement to benefits payable under AS 39.35.095 - 39.35.680 as a consequence of an employee's death shall provide the administrator with a marriage certificate, divorce or dissolution decree, or other evidence of entitlement. Documents establishing entitlement may be filed with the administrator immediately after a change in the employee's marital status. If the administrator does not receive notification of a claim before the date 10 days after the employee's death, the person claiming entitlement to the benefits is not entitled to receive from the division of retirement and benefits any benefit already paid by the administrator.
AK Stat § 39.35.495 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.495. Time limit for application.

If no application for benefits or for refund has been filed with the administrator by July 1 following the date on which an inactive member, except an employee on leave-without-pay status or on layoff status, would attain age 75, or if no application for benefits or for refund has been filed with the administrator within the 50 years following the most recent date on which the employee was an active member, benefits or refunds may not be paid under AS 39.35.095 - 39.35.680 and the member's records may be destroyed.
AK Stat § 39.35.500 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.500. Safeguard of employee funds held by the plan; transfer to other plans.

(a) Except as provided in AS 29.45.030(a)(1) or in (b) of this section, employee contributions and other amounts held in the plan are exempt from Alaska state and local taxes. Except as provided in this subsection and in (b) of this section, amounts held on behalf of, or payable to, any employee or other person who is or may become eligible for benefits under the plan are not subject to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance, or charge of any kind, either voluntary or involuntary, before being received by the person entitled to the amount under the terms of the plan. An attempt to anticipate, alienate, sell, transfer, assign, pledge, encumber, charge, or otherwise dispose of a right to amounts held under the plan is void. However, an employee's right to receive benefits or the member's employee contribution account may be assigned (1) under a qualified domestic relations order; or (2) to a trust or similar legal device that meets the requirements for a Medicaid-qualifying trust under AS 47.07.020(f) and 42 U.S.C. 1396p(d)(4). (b) An inactive member may elect to have the taxable portion of an inactive employee contribution account transferred directly to another plan or an individual retirement arrangement qualified under the federal Internal Revenue Code that accepts the transfer.
AK Stat § 39.35.505 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.505. Exemption of employee funds and benefits.

Employee contributions and other amounts held in the plan and retirement benefits payable under AS 39.35.095 - 39.35.680 are exempt from levy to enforce the collection of a debt as provided in AS 09.38 (exemptions).
AK Stat § 39.35.510 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.510. Voluntary waiver of benefits.

A retired employee may, in writing, request the administrator to suspend, for any period of time, payment of all or part of the benefits to which the employee is entitled. The administrator shall grant the request and may not require the retired employee to disclose a reason for desiring the suspension. Amounts that are suspended pursuant to the request are forfeited. The retired employee may subsequently terminate the suspension by filing a written notice with the administrator that states a desire to revoke the suspension. Upon receipt of the notice, the administrator shall authorize resumption of the retired employee's regular pension payments.
AK Stat § 39.35.522 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.522. Waiver of adjustments.

(a) Upon request by an affected member or beneficiary under (b) of this section, the commissioner of administration may waive an adjustment or any portion of an adjustment made under AS 39.35.520 if, in the opinion of the commissioner of administration, (1) the adjustment or portion of the adjustment will cause undue hardship to the member or beneficiary; (2) the adjustment was not the result of erroneous information supplied by the member or beneficiary; (3) before the adjustment was made, the member or beneficiary received confirmation from the administrator that the employee's or beneficiary's records were correct; and (4) the member or beneficiary had no reasonable grounds to believe the employee's or beneficiary's records were incorrect before the adjustment was made. (b) In order to obtain consideration of a waiver under this section, the affected member or beneficiary must appeal to the commissioner of administration in writing within 30 days after receipt of notice that the records have been adjusted. (c) [Repealed, § 132 ch 9 FSSLA 2005.] (d) A decision of the commissioner of administration under this section to deny a waiver under this section may be appealed to the office of administrative hearings. The office of administrative hearings may reverse the decision of the commissioner and may impose conditions on the granting of a waiver which it considers equitable. These conditions may include requiring the member or beneficiary to make additional contributions to the plan. (e) [Repealed, § 132 ch 9 FSSLA 2005.] (f) [Repealed, § 57 ch 68 SLA 2000.]  (g) [Repealed, § 57 ch 68 SLA 2000.]
AK Stat § 39.35.527 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.527. Election to terminate coverage as a peace officer or firefighter.

(a) Any active member may elect to irrevocably relinquish peace officer or firefighter status with the plan and to retain all credited service as if it had been acquired as a member other than a peace officer or firefighter. (b) In order to relinquish peace officer or firefighter status with the plan, a person must be an active member and must file a written request with the administrator by July 1, 1984, or within six months after employment as a peace officer or firefighter, whichever occurs later. No person has more than one opportunity to exercise this option. (c) As soon as possible after the relinquishment, the administrator shall refund to a person who relinquishes peace officer or firefighter status under this section a refund equal to the amount by which the balance of the person's accumulated mandatory contributions plus interest exceeds the balance which would exist if all service credit had been acquired as a member other than a peace officer or firefighter. (d) A written request to relinquish peace officer or firefighter status is irrevocable upon filing with the administrator.
AK Stat § 39.35.530 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.530. Limit on pension.

An employee may not simultaneously receive a pension under more than one section of AS 39.35.095 - 39.35.680. However, benefits under AS 39.35.420(b), 39.35.430, 39.35.440 or 39.35.450 shall be paid in addition to the benefits or service credit a person is entitled to receive because of the person's own membership in the retirement plan. An employee may not (1) receive duplicate credit under this plan for the same period of service, (2) receive more than one year of service credit in the course of any calendar year, or (3) receive a benefit while accruing service credit under this plan, except as provided in this section.
AK Stat § 39.35.541 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.541. Actuarial reduction of benefit.

(a) 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 resultant 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 not been claimed. (b) This section does not apply to an election to use service credit and a corresponding indebtedness under AS 39.35.340(i).
AK Stat § 39.35.546 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.546. State and federal taxation of benefits.

(a) Benefits of AS 39.35.095 - 39.35.680 are exempt from Alaska state and municipal income taxes. (b) Benefits paid under AS 39.35.095 - 39.35.680 may be subject to federal income taxes as provided in 26 U.S.C. 72.
AK Stat § 39.35.547 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 7. Benefits.|Sec. 39.35.547. Effect of amendments.

(a) An amendment of AS 39.35.095 - 39.35.680 is not retroactive unless its retroactivity is expressly stated in the amendment. (b) The monthly amount of a benefit payable under AS 39.35.095 - 39.35.680 shall be determined in accordance with the provisions of AS 39.35.095 - 39.35.680 in effect on the date of termination of the member's last segment of employment.
AK Stat § 39.35.600 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 8. Participation by Political Subdivisions and Public Organizations.|Sec. 39.35.600. Eligible employees bound to plan.

The eligible employees of a participating political subdivision or public organization are bound by the provisions of this plan and are entitled to the benefits provided under it.
AK Stat § 39.35.605 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 8. Participation by Political Subdivisions and Public Organizations.|Sec. 39.35.605. Contractors and employees of contractors excluded from plan.

(a) A person or legal entity providing services to the state or to a political subdivision or public organization on a contractual or fee basis may not participate as an employer in the plan based on those services. (b) A person may not participate in the plan as an employee or member as the result of performing work for a person providing services under (a) of this section.
AK Stat § 39.35.610 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 8. Participation by Political Subdivisions and Public Organizations.|Sec. 39.35.610. Transmittal of contributions to administrator; claims against funds of an employer.

(a) The contributions of an employer and the contributions of its employees shall be transmitted to the administrator as soon as practicable after the close of the payroll period for which the contributions are made. Subject to (c) of this section, if an employer is delinquent in transferring the contributions for more than 15 days, interest shall be assessed on the outstanding contributions at one and one-half times the most recent actuarially determined rate of earnings for the retirement plan from the date that the contributions were originally due. (b) If contributions are not submitted within the prescribed time limit, the amount of contributions and interest due 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 agency shall submit the amount claimed, or the amount of funds of the employer subject to the administrator's claim that are in the agency's possession, whichever is less, to the administrator for deposit in the retirement fund and the Alaska retiree health care trust. (c) If an employer delinquent in transferring a contribution is a municipality in which the population decreased by more than 25 percent between 2000 and 2010, according to the decennial census conducted by the United States Bureau of the Census, the administrator may assess interest on the outstanding contribution at a rate less than the rate required in (a) of this section.
AK Stat § 39.35.620 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 8. Participation by Political Subdivisions and Public Organizations.|Sec. 39.35.620. Termination of participation.

(a) If the contributions are not transmitted to the commissioner of administration within the prescribed time limit, the commissioner may grant an extension. If the political subdivision or public organization is in default at the end of the extension, participation in the plan is terminated, and it shall be sent notice of termination. (b) All employees of the terminating employer whose contributions have not been refunded, regardless of their employment status at the date of termination, shall be considered fully vested in their adjusted accrued retirement benefits as of the date of termination of the employer. (c) [Repealed, § 116(a) ch 20 SLA 2007.]  (d) Each employee of a terminating employer must, within 60 days of the employer's termination of participation, inform the administrator, in writing, whether the employee wishes to obtain a refund or a vested benefit. (e) Each employee who elects to obtain a refund shall receive a refund of the balance, determined as of the date of the employer's termination of participation, of the employee contribution account. The vesting in accrued benefits for each employee who elects to receive a refund is voided upon receipt of the refund and corresponding credited service may not be reinstated under AS 39.35.095 - 39.35.680. A partial refund may not be allowed under this section. (f) [Repealed, § 116(a) ch 20 SLA 2007.]  (g) [Repealed, § 24 ch 13 SLA 2008.]  (h) [Repealed, § 116(a) ch 20 SLA 2007.]  (i) [Repealed, § 24 ch 13 SLA 2008.]  (j) [Repealed, § 24 ch 13 SLA 2008.]  (k) Termination of an employer's participation in the plan does not bar future participation in the system by that employer if the employer is current with payments on amounts due under AS 39.35.625. If a previously terminated employer returns to the system, the employer may only participate in the plan established under AS 39.35.700 - 39.35.990. Employees may be credited under AS 39.35.700 - 39.35.990 only with service subsequent to the date of return.