reglab/housing_qa huggingface dataset:
AK Stat § 39.35.008 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 1. Administration of the Public Employees' Retirement System of Alaska.|Sec. 39.35.008. Definitions.

In AS 39.35.001 - 39.35.008, (1) “commissioner” means the commissioner of administration; (2) “plan” means the retirement plan established in AS 39.35.095 - 39.35.680 or the retirement plan established in AS 39.35.700 - 39.35.990; (3) “system” means all retirement plans established under the public employees' retirement system.
AK Stat § 39.35.011 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 1. Administration of the Public Employees' Retirement System of Alaska.|Sec. 39.35.011. Exclusive benefit.

The corpus or income of the assets held in trust as required by the plan may not be diverted to or used for other than the exclusive benefit of the members or their beneficiaries.
AK Stat § 39.35.070 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 1. Administration of the Public Employees' Retirement System of Alaska.|Sec. 39.35.070. Duty of employers to furnish records.

Each employer shall furnish the administrator with records concerning the periods of service, dates of birth, compensation, new entrants into service, death, withdrawals, and other employee data necessary for the proper and effective operation of the system.
AK Stat § 39.35.095 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 2. Public Employees' Defined Benefit Retirement Plan.|Sec. 39.35.095. Applicability of AS 39.35.095 - 39.35.680.

The following provisions of this chapter apply only to members first hired before July 1, 2006: AS 39.35.095 - 39.35.680.
AK Stat § 39.35.100 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 2. Public Employees' Defined Benefit Retirement Plan.|Sec. 39.35.100. Accounting.

(a) The commissioner shall establish and maintain an adequate system of accounts and records for the plan. The accounts and records shall be integrated with the accounts, records, and procedures of the employers to the end that they operate most effectively and at minimum expense, and that duplication of records and accounts is avoided. (b) An individual account shall be maintained for each employee to record the amount of the employee's mandatory contributions collected under AS 39.35.160(a). As of the last day of each calendar year and of each fiscal year, this account shall be credited with interest by applying the prescribed rate of interest, as determined by the board, to the balance in the account as of that date. When the employee is appointed to retirement, the amount held in the individual account shall be used first to fully finance the benefits paid. Once this account has been exhausted, the plan shall fully finance the benefits paid that were not financed by the employee's individual account. (c) An individual account shall be maintained for each employee to record the amount of the employee's voluntary contributions to an employee savings account under AS 39.35.180. As of the last day of each calendar year and of each fiscal year, this account shall be credited with interest by applying the prescribed rate of interest, as determined by the board, to the balance in the account as of that date. Amounts that, before termination of employment, are withdrawn by an employee from the employee's savings account shall be charged to that account. When an employee is appointed to retirement, the amount held in the employee's savings account shall be paid in accordance with AS 39.35.395.
AK Stat § 39.35.115 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 2. Public Employees' Defined Benefit Retirement Plan.|Sec. 39.35.115. Defined benefit retirement plan.

(a) A defined benefit retirement plan for employees of the state, political subdivisions, and public organizations is created. The plan becomes effective January 1, 1961, at which time contributions by the employers and members begin. (b) The retirement plan established by AS 39.35.095 - 39.35.680 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 and for the employees of political subdivisions, public corporations, and public organizations of the state, and for the employees of other employers whose participation is authorized by AS 39.35.095 - 39.35.680 and who participate in this plan. (c) An amendment to AS 39.35.095 - 39.35.680 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. (d) The retirement plan established by AS 39.35.095 - 39.35.680 is a joint contributory plan. (e) If, upon termination of the plan, all liabilities are satisfied, any excess assets shall be deposited in the general fund, subject to the approval of the termination by the Internal Revenue Service.
AK Stat § 39.35.120 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 3. Membership.|Sec. 39.35.120. Commencement of participation.

(a) An employee of the state shall be included in this plan upon commencement of employment with the state, or on January 1, 1961, whichever is later. Unless an employee participates in a university retirement program under AS 14.40.661 - 14.40.799, an employee of a political subdivision or public organization that becomes an employer shall be included in the plan on the effective date of the employer's participation or the date of the employee's commencement of employment with the employer, whichever is later. (b) Inclusion in the plan is a condition of employment for an employee except as otherwise provided for (1) an elected official; (2) [Repealed by § 12 ch 57 SLA 2001, as amended by § 10 ch 50 SLA 2005, effective July 1, 2009.] (3) an employee of the university who participates in a university retirement program under AS 14.40.661 - 14.40.799.
AK Stat § 39.35.125 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 3. Membership.|Sec. 39.35.125. Participation of elected officials.

(a) An elected official of the state or of a political subdivision of the state if the political subdivision has elected under AS 39.35.600 - 39.35.650 to designate elected officials in the classifications of employees entitled to participate in the plan is included in the plan unless the official files a written waiver of coverage with the administrator. A waiver under this subsection waives coverage of future employment as an elected official, regardless of any change of employer. An elected official may file a waiver under this subsection at any time after election to office, including the period before taking the oath of office. An elected official may revoke a waiver under this subsection by filing a written revocation with the administrator. A revocation under this subsection operates prospectively only, and the elected official may not receive credited service for service as an elected official while the waiver was in effect. There is no limit on the number of times an elected official may file a waiver or revocation under this subsection. (b) Service as an elected official before January 1, 1981, with an employer may be included retroactively as credited service with the plan if the elected official or former elected official makes retroactive contributions equal to what the official would have made if the elected official or former elected official had been included in the plan when the oath of office as an elected official was taken, plus accrued interest from July 1, 1984. The rate used to calculate the retroactive contributions may not be less than the rate in effect on January 1, 1961. An elected official or former elected official may not receive credited service under this subsection for any period in which the elected official or former elected official was receiving a retirement benefit from the plan. An elected official or former elected official receiving a retirement benefit from the plan on January 1, 1981, is not eligible to claim credited service under this subsection unless the elected official or former elected official is reemployed as an active member. Service as an elected official with an employer constitutes employment as an active member as long as a waiver of coverage under (a) of this section is not in effect. (c) An elected official included in the plan and that person's employer are liable for contributions whenever that person is an elected official unless a waiver of coverage under (a) of this section is in effect.
AK Stat § 39.35.131 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 3. Membership.|Sec. 39.35.131. Membership in teachers' and public employees' retirement systems.

(a) A person who is employed at least half-time in the plan during the same period that the person is employed at least half-time in a position in the teachers' retirement plan under AS 14.25.009 - 14.25.220 shall receive credited service under each plan for half-time employment. However, the amount of credited service a person receives under the plan during a school year may not exceed the amount necessary, when added to the amount of credited service earned during the school year under the teachers' retirement plan, to equal one year of credited service. (b) A person who was employed at least half-time in a position in the teachers' retirement plan under AS 14.25.009 - 14.25.220 in the same period that the person was employed at least half-time in a position in this plan may claim credited service in both plans for employment before May 31, 1989. To obtain this credited service, the person shall claim the service and verify the period of half-time employment. When eligibility for half-time service credit has been established, an indebtedness shall be determined to the retirement plan in which the person did not participate. The amount of the indebtedness is the full actuarial cost of providing benefits for the credited service claimed. Interest as prescribed by regulation accrues on that indebtedness beginning on the later of July 1, 1989, or the date on which the member is first eligible to claim the service. Any outstanding indebtedness existing at the time the person retires will require an actuarial adjustment to the benefits payable based on that service.
AK Stat § 39.35.150 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 3. Membership.|Sec. 39.35.150. Re-employment of retired employees.

(a) If a retired employee subsequently becomes an active member, benefit payments may not be made during the period of re-employment. During the period of re-employment, deductions from the employee's salary shall be made in accordance with AS 39.35.160. Upon subsequent retirement, the retired employee is entitled to receive an additional pension based on the credited service and the average monthly compensation earned during the period of re-employment in accordance with AS 39.35.370. (b) [Repealed by § 12 ch 57 SLA 2001, as amended by § 6 ch 15 SLA 2003 and § 10 ch 50 SLA 2005, effective July 1, 2009.] (c) [Repealed, § 12 ch 57 SLA 2001, as amended by § 6 ch 15 SLA 2003 and § 10 ch 50 SLA 2005, effective July 1, 2009.] (d) If the initial benefit payments to which the retired member is eligible have been reduced because the member retired early under AS 39.35.370(b) or increased because the member elected to receive a level income option benefit under former AS 39.35.460, the member shall also receive an incremental benefit based on the amount of the reduction imposed by AS 39.35.370(b) or the increase under former AS 39.35.460 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 or benefit under the level income option 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. In the case of a member who selected benefits under the level income option, the total number of months may not include any month in which the member was 65 years of age or older. (e) A member who retired under AS 39.35.370(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. (f) [Repealed, § 12 ch 50 SLA 2005.]  (g) [Repealed, § 12 ch 50 SLA 2005.]  (h) [Repealed, § 12 ch 50 SLA 2005.]
AK Stat § 39.35.153 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 3. Membership.|Sec. 39.35.153. Army and air national guard employees.

A regular full-time civilian employee of the Alaska Army National Guard and Air National Guard, whose entire salary is paid from allotted federal funds, is included in this system, if the federal or state government pays the employer's contributions. If the amount that the federal government may legally contribute to the system is lower than the required employer's contribution, the state government shall contribute the difference. If the employer's contributions are not paid when due, service credit for the period of delinquency may not be granted until the contributions are paid.
AK Stat § 39.35.154 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 3. Membership.|Sec. 39.35.154. North Pacific Fishery Management Council employees.

An employee of the North Pacific Fishery Management Council appointed under 16 U.S.C. 1852(f)(1) (§ 302(f)(1) of P.L. 94-265), whose compensation is paid from allotted federal funds, is included in the system if the council pays the employer's contributions. If the employer's contributions are not paid when due, credited service for the period of delinquency may not be granted until the contributions are paid.
AK Stat § 39.35.158 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 3. Membership.|Sec. 39.35.158. Administrative director of courts.

An administrative director of the Alaska court system who withdraws from the judicial retirement system under AS 22.25.012 is eligible for membership in the plan and shall receive credited service in the plan for service rendered as administrative director. To be eligible for membership in the plan under this subsection, the administrative director must contribute to the plan (1) the amount the director would have contributed if the director had been a member during the director's period of membership in the judicial retirement system; and (2) any contributions for services as administrative director refunded by the plan at the time the director became a member of the judicial retirement system.
AK Stat § 39.35.160 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 4. Contributions by Employees.|Sec. 39.35.160. Amount of employee contributions.

(a) Beginning January 1, 1987, each peace officer or firefighter shall contribute to the plan an amount equal to seven and one-half percent of the peace officer's or firefighter's compensation. Except as provided in (d) of this section, beginning January 1, 1987, each other employee shall contribute to the plan an amount equal to six and three-quarters percent of the employee's compensation. The contributions shall be deducted by the employer at the end of each payroll period. The contributions shall be deducted from employee compensation before computation of applicable federal taxes, and the contributions 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 instead of having the contribution picked up by the employer. (b) [Repealed, § 6 ch 135 SLA 1980 and § 39 ch 146 SLA 1980.]  (c) An employee who has made an election under AS 39.35.300(c) or 39.35.310(c) to have the employee's years of service as a noncertificated employee of a state boarding school, of a school district or regional educational attendance area, of the special education service agency, or of the Alaska Vocational Technical Center determined by reference to AS 14.25.220 shall pay a contribution surcharge for that service. The amount of the surcharge is the difference between the amount the employer would have had to contribute under AS 39.35.255 - 39.35.290 for the employee when treating the employee's credited service as service earned under AS 39.35.300(c) or 39.35.310(c) less the amount the employer would have had to contribute under AS 39.35.255 - 39.35.290 without treating the employee's credited service as service earned under AS 39.35.300(c) or 39.35.310(c). (d) The employer of a member who is employed by a school district, a regional educational attendance area, or a state boarding school who is assaulted while on the job and who, as a result of a physical injury from the assault, is placed on unpaid leave of absence or is receiving benefits under AS 23.30, shall pay the member's contributions under this section while the member is, as a result of the on-the-job injury, on unpaid leave or receiving the benefits under AS 23.30.
AK Stat § 39.35.170 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 4. Contributions by Employees.|Sec. 39.35.170. Employment contributions mandatory.

Contributions of employees shall be made by payroll deductions. Every included employee shall be considered to consent to payroll deductions. It is of no consequence that a payroll deduction may cause the compensation paid in cash to an employee to be reduced below the minimum required by law. Payment of an employee's compensation, less payroll deductions, is a full and complete discharge and satisfaction of all claims and demands by the employee relating to remuneration of services during the period covered by the payment, except with respect to the benefits provided under the plan.
AK Stat § 39.35.180 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 4. Contributions by Employees.|Sec. 39.35.180. Voluntary contributions by employee.

In addition to the mandatory contributions required of an employee under AS 39.35.170, an employee may, during each calendar year of participating in the plan, voluntarily contribute to an employee savings account an amount not to exceed five percent of the employee's compensation for that year.
AK Stat § 39.35.195 (2021)
2021 Alaska Statutes|Title 39. Public Officers and Employees|Chapter 35. Public Employees' Retirement System of Alaska|Article 4. Contributions by Employees.|Sec. 39.35.195. Rollover distributions and rollover contributions.

(a) A distributee may elect, at the time and in the manner prescribed by the administrator, to have all or part of an eligible rollover distribution paid directly to an eligible retirement plan specified by the distributee in the direct rollover. (b) Except as provided by AS 39.35.165(f), the plan does not accept contributions of eligible rollover distributions. (c) In this section, (1) “direct rollover” means the payment of an eligible rollover distribution by the plan to an eligible retirement plan specified by a distributee who is eligible to elect a direct rollover; (2) “distributee” means a member or a beneficiary who is the surviving spouse of the member or an alternate payee; (3) “eligible retirement plan” means (A) an individual retirement account described in 26 U.S.C. 408(a); (B) an individual retirement annuity defined in 26 U.S.C. 408(b); (C) an annuity plan described in 26 U.S.C. 403(a); (D) a qualified trust described in 26 U.S.C. 401(a); (E) on and after January 1, 2002, an annuity plan described in 26 U.S.C. 403(b); (F) on or after January 1, 2002, a governmental plan described in 26 U.S.C. 457(b); or (G) on or after January 1, 2008, a Roth IRA described in 26 U.S.C. 408A; (4) “eligible rollover distribution” means a distribution of all or part of a total account to a distributee, except for (A) a distribution that is one of a series of substantially equal installments payable not less frequently than annually over the life expectancy of the distributee or the joint and last survivor life expectancy of the distributee and the distributee's designated beneficiary, as defined in 26 U.S.C. 401(a)(9); (B) a distribution that is one of a series of substantially equal installments payable not less frequently than annually over a specified period of 10 years or more; (C) a distribution that is required under 26 U.S.C. 401(a)(9); (D) the portion of any distribution that is not includable in gross income; however, a portion under this subparagraph may be transferred only to an individual retirement account or annuity described in 26 U.S.C. 408(a) or (b), to a qualified plan described in 26 U.S.C. 401(a) or 403(a), or to an annuity contract described in 26 U.S.C. 403(b), that agrees to separately account for amounts transferred, including separately accounting for the portion of the distribution that is includable in gross income and the portion of the distribution that is not includable in gross income; and (E) other distributions that are reasonably expected to total less than $200 during a year.