reglab/housing_qa huggingface dataset:
IN Code § 5-10.3-11-3 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 11. Pension Relief Fund|5-10.3-11-3. Payments to Units of Local Government; Restriction

Sec. 3. The pension relief fund may be used only for making payments to cities, counties, towns, and townships, referred to as "units of local government" in this chapter, having pension funds established under IC 18-1-12, IC 19-1-18, IC 19-1-24, IC 19-1-25-4, IC 19-1-30, IC 19-1-37, or IC 19-1-44 (all before their repeal), and paying reasonable administrative expenses approved by the state board. Payments received by the units may be used only for:(1) pension payments from a pension fund listed in this section; or(2) withdrawals under section 6 of this chapter.[Pre-Local Government Recodification Citation: 19-1-37.3-3.]As added by Acts 1980, P.L.8, SEC.45. Amended by P.L.182-2009(ss), SEC.74; P.L.27-2019, SEC.5.
IN Code § 5-10.3-11-4 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 11. Pension Relief Fund|5-10.3-11-4. Certification of Information to State Board; Determination of Total Pension Payments

Sec. 4. (a) Monies from the pension relief fund shall be paid annually by the state board under the procedures specified in this section.(b) Each year, before a date set by the state board, each unit of local government must certify to the state board:(1) the amount of payments made during the preceding year for benefits under its pension funds covered by this chapter, referred to in this section as "pension payments";(2) the data determined necessary by the state board to perform an actuarial valuation of the unit's pension funds covered by this chapter;(3) the names required to prepare the list specified in subsection (c); and(4) any other information that is necessary for the state board to make distributions to units under this chapter.A unit is ineligible to receive a distribution under this section if it does not supply the complete information required by this subsection or a substantial amount of the information required if it is accompanied by an affidavit of the chief executive officer of the unit detailing the steps which have been taken to obtain the information and the reasons the complete information has not been obtained. The reporting requirement of this subsection is in addition to the reporting requirement of IC 5-11-20.(c) Each year, before a date set by the state board, the state board shall prepare a list of all police officers and firefighters, active, retired, and deceased if their beneficiaries are eligible for benefits, who are members of a police or fire pension fund that was established before May 1, 1977. The list may not include police officers, firefighters, or their beneficiaries for whom no future benefits will be paid. The state board shall then compute the present value of the accrued liability to provide the pension and other benefits to each person on the list.(d) Each year, before a date set by the state board, the state board shall determine the total pension payments made by all units of local government for the preceding year and shall estimate the total pension payments to be made to all units in the calendar year in which the July 1 occurs and in the following calendar year.[Pre-Local Government Recodification Citation: 19-1-37.3-4 part.]As added by Acts 1980, P.L.8, SEC.45. Amended by Acts 1982, P.L.39, SEC.1; P.L.25-1994, SEC.8; P.L.26-1996, SEC.4; P.L.38-2001, SEC.1; P.L.146-2008, SEC.35; P.L.47-2013, SEC.2.
IN Code § 5-10.3-11-4.7 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 11. Pension Relief Fund|5-10.3-11-4.7. Distributions to Units of Local Government

Sec. 4.7. (a) In 2009 and each year thereafter, the state board shall distribute from the pension relief fund to each unit of local government the total amount of pension, disability, and survivor benefit payments from the 1925 police pension fund (IC 36-8-6), the 1937 firefighters' pension fund (IC 36-8-7), and the 1953 police pension fund (IC 36-8-7.5) to be made by the unit in the calendar year, as estimated by the state board under section 4 of this chapter.(b) The state board shall make the distributions under subsection (a) in two (2) equal installments before July 1 and before October 2 of each year.As added by P.L.38-2001, SEC.2. Amended by P.L.28-2006, SEC.1; P.L.234-2007, SEC.277; P.L.146-2008, SEC.36; P.L.115-2010, SEC.4.
IN Code § 5-10.3-11-5 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 11. Pension Relief Fund|5-10.3-11-5. Annual Report

Sec. 5. At least annually the state board shall report in writing to each affected unit of local government the following information:(1) The projected pension payments for the next twenty (20) years.(2) The present value of the total future projected pension payments.[Pre-Local Government Recodification Citation: 19-1-37.3-4 part.]As added by Acts 1980, P.L.8, SEC.45. Amended by P.L.47-1985, SEC.7; P.L.26-1996, SEC.5.
IN Code § 5-10.3-11-6 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 11. Pension Relief Fund|5-10.3-11-6. Separate Accounts

Sec. 6. (a) The state board shall maintain separate accounts for each unit of local government for purposes of this section. The accounts are separate and distinct accounts within the public employees' retirement fund and the pension relief fund.(b) A unit of local government may do the following:(1) Make deposits at any time to the separate account established for the unit under this section.(2) Withdraw once each year from the unit's separate account all or a part of the balance in the account to pay pension benefits under IC 36-8-6, IC 36-8-7, or IC 36-8-7.5.(3) Direct the state board at any time to pay from the unit's separate account all or a part of either or both of the following:(A) The unit's employer contributions under IC 36-8-8-6.(B) The contributions paid by the unit for a member under IC 36-8-8-8(a).As added by P.L.38-2001, SEC.3. Amended by P.L.146-2008, SEC.37; P.L.182-2009(ss), SEC.75.
IN Code § 5-10.3-12-2 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-2. "Account"

Sec. 2. As used in this chapter, "account" means the plan account established for a member under section 21(b) of this chapter.As added by P.L.22-2011, SEC.2.
IN Code § 5-10.3-12-3 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-3. "Annuity Savings Account"

Sec. 3. As used in this chapter, "annuity savings account" means the annuity savings account maintained under IC 5-10.2-2-2(a)(1).As added by P.L.22-2011, SEC.2.
IN Code § 5-10.3-12-4 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-4. "Board"

Sec. 4. As used in this chapter, "board" has the meaning set forth in IC 5-10.3-1-1.As added by P.L.22-2011, SEC.2.
IN Code § 5-10.3-12-5 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-5. "Compensation"

Sec. 5. As used in this chapter, "compensation" has the meaning set forth in IC 5-10.2-3-2(a).As added by P.L.22-2011, SEC.2.
IN Code § 5-10.3-12-6 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-6. "Dies in the Line of Duty"

Sec. 6. As used in this chapter, "dies in the line of duty" has the meaning set forth in IC 5-10-11-2.As added by P.L.22-2011, SEC.2.
IN Code § 5-10.3-12-7 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-7. "Effective Date"

Sec. 7. As used in this chapter, "effective date" means the first day of the month that is six (6) months after the month in which the Internal Revenue Service issues an approval of the plan.As added by P.L.22-2011, SEC.2.
IN Code § 5-10.3-12-7.5 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-7.5. "Employees of the State"

Sec. 7.5. As used in this chapter, "employees of the state" has the meaning set forth in IC 5-10.3-7-1.As added by P.L.241-2015, SEC.25.
IN Code § 5-10.3-12-8 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-8. "Employer"

Sec. 8. As used in this chapter, "employer" means the state or a participating political subdivision.As added by P.L.22-2011, SEC.2. Amended by P.L.241-2015, SEC.26.
IN Code § 5-10.3-12-9 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-9. "Employer Contribution Subaccount"

Sec. 9. As used in this chapter, "employer contribution subaccount" means the subaccount in a member's plan account established under section 21(b)(2) of this chapter.As added by P.L.22-2011, SEC.2.
IN Code § 5-10.3-12-10 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-10. "Fund"

Sec. 10. As used in this chapter, "fund" has the meaning set forth in IC 5-10.3-1-3.As added by P.L.22-2011, SEC.2.
IN Code § 5-10.3-12-11 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-11. "Internal Revenue Code"

Sec. 11. As used in this chapter, "Internal Revenue Code" has the meaning set forth in IC 5-10.2-1-3.5.As added by P.L.22-2011, SEC.2.
IN Code § 5-10.3-12-12 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-12. "Member"

Sec. 12. As used in this chapter, "member" means an individual who has elected or is required to participate in the plan.As added by P.L.22-2011, SEC.2. Amended by P.L.241-2015, SEC.27.
IN Code § 5-10.3-12-13 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-13. "Member Contribution Account"

Sec. 13. As used in this chapter, "member contribution subaccount" means the subaccount in a member's plan account established under section 21(b)(1) of this chapter.As added by P.L.22-2011, SEC.2.
IN Code § 5-10.3-12-14 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-14. "Normal Retirement Age"

Sec. 14. As used in this chapter, "normal retirement age" for a member means the member is at least sixty-two (62) years of age with at least five (5) years of participation in the plan.As added by P.L.22-2011, SEC.2. Amended by P.L.66-2013, SEC.1.
IN Code § 5-10.3-12-14.5 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-14.5. "Participating Political Subdivision"

Sec. 14.5. As used in this chapter, "participating political subdivision" means a political subdivision which is participating in the plan as specified in IC 5-10.3-6.As added by P.L.241-2015, SEC.28.
IN Code § 5-10.3-12-15 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-15. "Plan"

Sec. 15. As used in this chapter, "plan" refers to the public employees' defined contribution plan established by section 18 of this chapter.As added by P.L.22-2011, SEC.2.
IN Code § 5-10.3-12-15.5 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-15.5. "Volunteer Fire Department"

Sec. 15.5. As used in this chapter, "volunteer fire department" has the meaning set forth in IC 36-8-12-2.As added by P.L.96-2020, SEC.4.
IN Code § 5-10.3-12-16 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-16. "Years of Participation"

Sec. 16. As used in this chapter, "years of participation" means periods of participation in the plan in a covered position, plus any additional service for which this chapter provides years of participation credit, except that the term excludes periods of participation in the plan in a covered position for service described in section 1(a)(7) of this chapter.As added by P.L.22-2011, SEC.2. Amended by P.L.92-2021, SEC.10.
IN Code § 5-10.3-12-17 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-17. Applicability of Other Laws

Sec. 17. Except as otherwise provided in this chapter or by federal law, and subject to the board obtaining the approval of the Internal Revenue Service as described in section 18(b) of this chapter, the provisions of IC 5-10.3 that apply to the annuity savings account apply to an account established under this chapter.As added by P.L.22-2011, SEC.2.
IN Code § 5-10.3-12-18 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-18. Establishment and Administration of Plan; Internal Revenue Service Approval

Sec. 18. (a) The public employees' defined contribution plan is established for the purpose of providing amounts funded by an employer and a member for the use of the member or the member's beneficiaries or survivors after the member's retirement.(b) The board shall adopt provisions to implement the plan established under subsection (a) as follows:(1) The board shall initially offer the plan using the annuity savings account, subject to obtaining the approval of the Internal Revenue Service in a manner satisfactory to the board to preserve the qualified status of the plan and the fund. If, and while, the plan uses the annuity savings account as provided in this subdivision, the plan is a component within the fund.(2) If the approval of the Internal Revenue Service to offer the plan using the annuity savings account cannot be obtained in a manner satisfactory to the board, the board shall offer the plan as a separate fund under Section 401(a) or another applicable section of the Internal Revenue Code.(3) If the board initially offers the plan using the annuity savings account as provided under subdivision (1), the board may at any time afterwards convert the plan to a separate fund under Section 401(a) or another applicable section of the Internal Revenue Code. If the board converts the plan to a separate fund as provided under this subdivision, after the conversion the plan is not a component within the fund.(c) The board shall administer the plan.(d) The board may adopt a plan document that it considers appropriate or necessary to administer the plan.As added by P.L.22-2011, SEC.2. Amended by P.L.27-2019, SEC.6.
IN Code § 5-10.3-12-19 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-19. Authorization to Request Internal Revenue Service Rulings or Determination Letters

Sec. 19. The board may request from the Internal Revenue Service any rulings or determination letters that the board considers necessary or appropriate in order to implement or administer the plan.As added by P.L.22-2011, SEC.2.
IN Code § 5-10.3-12-20 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-20. Plan Membership; Election; Fund Membership

Sec. 20. (a) This section applies only to an individual who, on or after the effective date of the plan, becomes for the first time a full-time employee of the state in a position that would otherwise be eligible for membership in the fund under IC 5-10.3-7.(b) An individual to whom this section applies may elect to become a member of the plan for all service credit that the member accrues in a covered position as an employee of the state. An election under this section:(1) must be made in writing;(2) must be filed with the board, on a form prescribed by the board; and(3) is irrevocable.(c) Except as provided in section 32(a) of this chapter, an individual who does not elect to become a member of the plan becomes a member (as defined in IC 5-10.3-1-5) of the fund for all service credit that the member accrues in a covered position as an employee of the state.As added by P.L.22-2011, SEC.2. Amended by P.L.241-2015, SEC.29; P.L.209-2016, SEC.4.
IN Code § 5-10.3-12-20.3 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-20.3. Election During July 2016, by First Time State Employee Who Is Fund Member

Sec. 20.3. (a) This section applies to an individual who:(1) is an employee of the state on July 1, 2016;(2) became for the first time, after January 1, 2013, a full-time employee of the state in a position that is eligible for membership in the fund under IC 5-10.3-7; and(3) is a member (as defined in IC 5-10.3-1-5) of the fund.(b) An individual to whom this section applies may elect to become a member of the plan. An election under this section:(1) must be made in writing;(2) must be filed with the board, on a form prescribed by the board, not later than July 30, 2016; and(3) is irrevocable.(c) If an individual makes the election described in subsection (b), the following apply:(1) The individual's service from the date, after January 1, 2013, that the individual first became a full-time employee of the state until the date immediately preceding the date of the individual's election under subsection (b) is considered participation in the plan for purposes of vesting in the employer contribution subaccount under section 25 of this chapter, and the individual waives service credit in the fund for the service.(2) The amount credited to the individual's annuity savings account in the fund on the date of the individual's election under subsection (b) is transferred to the individual's member contribution subaccount.(3) The amounts paid to the fund by the state as employer normal cost contributions for the individual from the date, after January 1, 2013, that the individual first became a full-time employee of the state until the date immediately preceding the date of the individual's election under subsection (b) are transferred to the individual's employer contribution subaccount.As added by P.L.193-2016, SEC.15.
IN Code § 5-10.3-12-20.5 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-20.5. Election by Employee of Political Subdivision to Become Plan Member; Failure to Make Election

Sec. 20.5. (a) This section applies to an individual described in section 1(a)(3) of this chapter who is otherwise eligible to become a member of the plan.(b) An individual described in subsection (a) may elect to become a member of the plan on the date the individual begins the individual's employment in a covered position with a political subdivision that participates in the plan. The election applies to all service credit that the member accrues in a covered position as an employee of the political subdivision while the political subdivision participates in the plan.(c) An election under this section:(1) must be made in writing;(2) must be filed with the board on a form prescribed by the board; and(3) is irrevocable.(d) Except as provided in section 32(b) of this chapter, an individual described in subsection (a) who does not elect to become a member of the plan becomes a member (as defined in IC 5-10.3-1-5) of the fund for all service credit that the member accrues in a covered position as an employee of the political subdivision while the political subdivision participates in the fund.As added by P.L.241-2015, SEC.30. Amended by P.L.209-2016, SEC.5.
IN Code § 5-10.3-12-21 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 10.3. The Public Employees' Retirement Fund|Chapter 12. Public Employees' Defined Contribution Plan|5-10.3-12-21. Plan; Member Accounts; Rollover Accounts

Sec. 21. (a) The plan consists of the following:(1) Each member's contributions to the plan under section 23 of this chapter.(2) Contributions made by an employer to the plan on behalf of each member under section 24 or 24.5 of this chapter.(3) Rollovers to the plan by a member under section 29 of this chapter.(4) All earnings on investments or deposits of the plan.(5) All contributions or payments to the plan made in the manner provided by the general assembly.(b) The plan shall establish an account for each member. A member's account consists of two (2) subaccounts credited individually as follows:(1) The member contribution subaccount consists of:(A) the member's contributions to the plan under section 23 of this chapter; and(B) the net earnings on the contributions described in clause (A) as determined under section 22 of this chapter.(2) The employer contribution subaccount consists of:(A) the employer's contributions made on behalf of the member to the plan under section 24 or 24.5 of this chapter; and(B) the earnings on the contributions described in clause (A) as determined under section 22 of this chapter.The board may combine the two (2) subaccounts established under this subsection into a single account, if the board determines that a single account is administratively appropriate and permissible under applicable law.(c) If a member makes rollover contributions under section 29 of this chapter, the plan shall establish a rollover account as a separate subaccount within the member's account.As added by P.L.22-2011, SEC.2. Amended by P.L.6-2012, SEC.30; P.L.35-2012, SEC.84; P.L.241-2015, SEC.31; P.L.209-2016, SEC.6; P.L.27-2019, SEC.7.