reglab/housing_qa huggingface dataset:
AK Stat § 14.25.164 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.164. Spouse's pension.

(a) If an active or disabled member dies, a pension is payable to the member's spouse if the member made supplemental contributions under AS 14.25.055 for at least one year of credited service. If a retired member or deferred vested member dies, a pension is payable to the member's spouse if the member made supplemental contributions under AS 14.25.055 for at least five years of credited service. Application for the spouse's pension must be made in writing to the administrator. (b) A spouse's pension is payable under this section as follows: (1) a spouse's pension is equal to 50 percent of the retirement benefit that the deceased member was receiving; if the member was not receiving a retirement benefit, the spouse's pension is equal to 50 percent of the amount the member would have received, based on the member's average base salary and credited service to the date of the member's death and assuming that the member would have been eligible for a normal retirement benefit as of that date; (2) in the event of the death of a member's spouse who is receiving a spouse's pension, the difference between the amount that would have been paid under AS 14.25.160 and any payments made to the member, spouse, guardian, or dependent children shall be paid to those beneficiaries described in AS 14.25.166; (3) benefits are not payable under this section if benefits are payable under AS 14.25.155, 14.25.157, 14.25.162, or 14.25.167. (c) The spouse's pension accrues from the first day of the month following the death of a member and is payable on the last day of the month. If payment is delayed, a retroactive payment must be made for the month in which a benefit is payable under this section. The last payment is for the month in which the spouse dies.
AK Stat § 14.25.166 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.166. Designation of beneficiary.

(a) Each member shall designate the beneficiary or beneficiaries to whom the administrator shall distribute benefits payable under AS 14.25.009 - 14.25.220 as a consequence of the member's death. Notwithstanding a previous designation of beneficiary, a person who is the spouse of a member at the time of the member's death automatically becomes the designated beneficiary if the spouse was married to the member during part of the member'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 member; or (2) unless the member filed a revocation of beneficiary accompanied by a written consent to the revocation from 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 member may change or revoke the designation without notice to the beneficiary or beneficiaries at any time. If a member designates more than one beneficiary, each shares equally unless the member specifies a different allocation or preference. The designation of a beneficiary, a change or revocation of a beneficiary, and a consent to 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 a member fails to designate a beneficiary, or if no designated beneficiary survives the member, the death benefit shall be paid (1) to the surviving spouse or, if there is none surviving, (2) to the surviving children in equal parts or, if there are none surviving, (3) to the surviving parents in equal parts or, if there are none surviving, (4) to the estate. (d) A person claiming entitlement to benefits payable under AS 14.25.009 - 14.25.220 as a consequence of a member's death shall provide the administrator with a marriage certificate, divorce or dissolution judgment, or other evidence of entitlement. Documents establishing entitlement may be filed with the administrator immediately after a change in the member's marital status. If the administrator does not receive notification of a claim before the date 10 days after the member's death, the person claiming entitlement is not entitled to receive from the division of retirement and benefits any benefit already paid by the administrator.
AK Stat § 14.25.169 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.169. Duplicate benefits.

If payments from this retirement plan are due to a teacher or to the teacher's spouse under more than one provision of this plan, the teacher or spouse shall elect under which provision and which benefit the teacher or spouse wishes to receive and no payments may be made under any other provision. However, benefits under AS 14.25.155, 14.25.157, 14.25.160, 14.25.162, 14.25.164, and 14.25.167 shall be paid in addition to those benefits or that service credit a person is entitled to receive because of the person's own membership in the retirement plan. A teacher may not receive (1) duplicate credit under this plan for the same period of service, (2) more than one year of service credit in the course of a school year, or (3) a benefit while accruing service credit under this plan, except as provided in this section.
AK Stat § 14.25.175 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.175. 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 a portion of an adjustment made under AS 14.25.173 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 member's or beneficiary's records were correct; and (4) the member or beneficiary had no reasonable grounds to believe the 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 shall file a request with the commissioner of administration in writing within 30 days after receipt of notice that the records have been adjusted. The ruling of the commissioner of administration shall be in writing. (c) A ruling of the commissioner of administration to deny a waiver under (b) of this section may be appealed to the office of administrative hearings. (d) The office of administrative hearings may reverse the commissioner of administration's decision to deny a waiver and may impose conditions on granting a waiver that 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 § 14.25.177 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.177. Effect of amendments; determination of benefits upon termination.

(a) An amendment to AS 14.25.009 - 14.25.220 is not retroactive unless its retroactivity is expressly stated in the amendment. (b) The monthly amount of a benefit payable under AS 14.25.009 - 14.25.220 shall be determined in accordance with the provisions of AS 14.25.009 - 14.25.220 in effect on the date of termination of the member's last segment of employment.
AK Stat § 14.25.181 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.181. Exclusive benefit; use of forfeitures; limitations.

(a) 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. (b) 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. (c) The administrator shall use forfeitures that arise for any reason, including from termination of employment or death, to reduce employer contributions. Forfeitures may not be applied to increase the benefits of any member. (d) The administrator shall determine the amount of any benefit that is determined on the basis of actuarial tables using assumptions approved by the commissioner of administration. The amount of benefits is not subject to employer discretion. (e) Employee contributions paid to, and retirement benefits paid from, the plan may not exceed the annual limits on contributions and benefits, respectively, allowed by 26 U.S.C. 415. Notwithstanding any contrary provision of law, the administrator may modify a request by a member to make a contribution to the plan if the amount of the contribution would exceed the limits provided in 26 U.S.C. 415 by using the following methods: (1) if the law requires a lump sum payment for the purchase of service credit, the administrator may establish a periodic payment plan for the member to avoid a contribution in excess of the limits under 26 U.S.C. 415(c) or (n); (2) if a periodic payment plan under (1) of this subsection will not avoid a contribution in excess of the limits imposed by 26 U.S.C. 415(c), the administrator may either reduce the member's contribution to an amount within the limits of that section or refuse the member's contribution.
AK Stat § 14.25.195 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.195. Special rules for treatment of qualified military service.

(a) Notwithstanding any contrary provisions of AS 14.25.009 - 14.25.220, with respect to qualified military service, contributions shall be made and benefits and service credit shall be provided in accordance with 26 U.S.C. 414(u). (b) To the extent required by 26 U.S.C. 401(a)(37), if a member dies while performing qualified military service, as defined in 38 U.S.C. 43, the survivors of the member are entitled to any additional benefits that would have been provided to the survivors under the plan had the member resumed employment and then terminated employment on account of death. For purposes of this subsection, periods of qualified military service are not included in calculations of credited service. (c) Consistent with and to the extent required by 26 U.S.C. 414(u)(12), a member receiving differential wage payments from an employer shall be treated as employed by that employer, and the differential wage payment shall be treated as compensation for purposes of applying the limits on annual additions under 26 U.S.C. 415(b). For purposes of this subsection, “differential wage payment” means any payment that (1) is made by an employer to an individual with respect to any period during which the individual is performing service in the uniformed services, as defined in 38 U.S.C. 43, while on active duty for a period of more than 30 days; and (2) represents all or a portion of the wages the individual would have received from the employer if the individual were performing service for the employer.
AK Stat § 14.25.200 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.200. Exemption from taxation and process.

(a) Except as provided in AS 29.45.030(a)(1) or in (c) of this section, member contributions and other amounts held in the plan on behalf of a member or other person who is or may become eligible for benefits under the plan are exempt from Alaska state and municipal taxes and are not subject to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance, or charge of any kind, either voluntary or involuntary, before they are received by the person entitled to the amount under the terms of the plan. Any attempt to anticipate, alienate, sell, transfer, assign, pledge, encumber, charge, or otherwise dispose of any right to amounts accrued in the plan is void. However, a member's right to receive benefits or the member contribution account may be assigned (1) under a qualified domestic relations order; (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); or (3) as provided in (c) of this section. (b) Member contributions and other amounts held in the plan and benefits payable under AS 14.25.009 - 14.25.220 are exempt from garnishment, execution, or levy as provided in AS 09.38 (exemptions). (c) An inactive member may elect to have the taxable portion of the member contribution account transferred directly to another plan or an individual retirement arrangement that is qualified under the federal Internal Revenue Code and that accepts the transfer.
AK Stat § 14.25.205 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.205. Time limit for application.

If an application for benefits or for refund has not been filed with the administrator by July 1 following the date on which an inactive member (except a member on leave of absence without pay) would attain age 75, or if an application for benefits or for refund has not been filed with the administrator within the 50 years following the most recent date on which the person was an active member, benefits or refunds may not be paid under AS 14.25.009 - 14.25.220 and the member's records may be destroyed.
AK Stat § 14.25.210 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.210. Penalty for false statements.

(a) A person who knowingly makes a false statement, or falsifies or permits to be falsified any record of this plan, in an attempt to defraud this plan, is guilty of a class A misdemeanor. (b) In this section, “knowingly” has the meaning given in AS 11.81.900(a).
AK Stat § 14.25.212 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 2. Teachers' Defined Benefit Retirement Plan.|Sec. 14.25.212. Pension forfeiture.

The provisions of AS 37.10.310 apply to pension benefits under AS 14.25.009 - 14.25.220.
AK Stat § 14.25.310 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 3. Teachers First Hired on or after July 1, 2006.|Sec. 14.25.310. Applicability of AS 14.25.310 - 14.25.590.

The provisions of AS 14.25.310 - 14.25.590 apply only to teachers who first become members on or after July 1, 2006, to members who are employed by employers that do not participate in the defined benefit retirement plan established under AS 14.25.009 - 14.25.220, to former members under AS 14.25.220, or to members who transfer into the defined contribution retirement plan under AS 14.25.540.
AK Stat § 14.25.320 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 3. Teachers First Hired on or after July 1, 2006.|Sec. 14.25.320. Defined contribution retirement plan established.

(a) A defined contribution retirement plan for teachers of the state is created. (b) The defined contribution retirement plan includes a plan in which savings are accumulated in an individual account for the exclusive benefit of the member or beneficiaries. The plan is established effective July 1, 2006, at which time contributions by employers and members begin. (c) The defined contribution retirement plan is intended to qualify under 26 U.S.C. 401(a), 414(d), and 414(k) (Internal Revenue Code) as a qualified retirement plan established and maintained by the state for its employees and for the employees of school districts and regional educational attendance areas in the state. Benefits under AS 14.25.480 are not provided by the defined contribution retirement plan. (d) An amendment to the defined contribution retirement plan 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 § 14.25.330 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 3. Teachers First Hired on or after July 1, 2006.|Sec. 14.25.330. Membership.

(a) A teacher who first becomes a member on or after July 1, 2006, shall participate in the plan as a member of the defined contribution retirement plan. (b) A teacher who is participating in a university retirement program under AS 14.40.661 - 14.40.799 may not participate as a member of the defined contribution retirement plan.
AK Stat § 14.25.340 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 3. Teachers First Hired on or after July 1, 2006.|Sec. 14.25.340. Contributions by members.

(a) Each member shall contribute to the member's individual account an amount equal to eight percent of the member's compensation from July 1 to the following June 30. (b) [Repealed, § 116 ch 20 SLA 2007.]  (c) The employer shall deduct the contribution from the member's compensation at the end of each payroll period, and the contribution shall be credited by the administrator to the member's individual account. The contributions shall be deducted from the member's 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.
AK Stat § 14.25.345 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 3. Teachers First Hired on or after July 1, 2006.|Sec. 14.25.345. Employment contributions mandatory.

(a) Contributions of members shall be made by payroll deductions. Each member 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 a member to be reduced below the minimum required by law. (b) Payment of a member's compensation, less payroll deductions, is a full and complete discharge and satisfaction of all claims and demands by the member relating to remuneration of services during the period covered by the payment, except with respect to the benefits provided under the plan.
AK Stat § 14.25.350 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 3. Teachers First Hired on or after July 1, 2006.|Sec. 14.25.350. Contributions by employers.

(a) An employer shall contribute to each member's individual account an amount equal to seven percent of the member's compensation from July 1 to the following June 30. (b) An employer shall also contribute an amount equal to a percentage, as approved by the board, of each member's compensation from July 1 to the following June 30 to pay for retiree major medical insurance. This contribution shall be paid into the Alaska retiree health care trust established by the commissioner of administration under AS 39.30.097(b) and shall be accounted for in accordance with regulations adopted by the commissioner. (c) Notwithstanding (b) of this section, the employer contribution for retiree major medical insurance for fiscal year 2007 shall be 1.75 percent of each member's compensation from July 1 to the following June 30. (d) An employer shall also make contributions to the health reimbursement arrangement plan under AS 39.30.370. (e) An employer shall make annual contributions to a trust account in the plan, applied as a percentage of each member's compensation from July 1 to the following June 30, in an amount determined by the board to be actuarially required to fully fund the cost of providing occupational disability and occupational death benefits under AS 14.25.310 - 14.25.590.
AK Stat § 14.25.360 (2021)
2021 Alaska Statutes|Title 14. Education, Libraries, and Museums|Chapter 25. Teachers' Retirement|Article 3. Teachers First Hired on or after July 1, 2006.|Sec. 14.25.360. Rollover contributions and distributions.

(a) A teacher entering the plan may elect, at the time and in the manner prescribed by the administrator, to have all or part of a direct rollover distribution from an eligible retirement plan owned by the member paid directly into the member's individual account. (b) Rollover contributions do not count as a purchase of membership service for the purpose of determining years of service. (c) A distributee may elect, at the time and in the manner prescribed by the administrator, to have all or part of a direct rollover distribution paid directly to an eligible retirement plan specified by the distributee in the direct rollover. (d) 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(d)(3)(A); (B) an annuity plan described in 26 U.S.C. 403(a); (C) a qualified trust described in 26 U.S.C. 401(a); (D) an annuity plan described in 26 U.S.C. 403(b); (E) a governmental plan described in 26 U.S.C. 457(b); (F) an individual retirement annuity described in 26 U.S.C. 408(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.