reglab/statecodes huggingface dataset:
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.320. Attorney general.

The attorney general of the state is the legal counsel for the plan and shall advise the administrator and represent the plan in a legal proceeding.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.335. Appeals.

A final decision made under AS 39.30.300 - 39.30.495 is subject to appeal under AS 44.64.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.340. Powers and duties of the administrator.

The administrator shall establish a teachers' and public employees' retiree health reimbursement arrangement plan trust fund in which the assets of the plan shall be deposited and held. The retiree health reimbursement arrangement plan trust fund may be a sub-trust of the Alaska retiree health care trust established under AS 39.30.097(b). The administrator has the same powers and duties with regard to the plan and the trust fund as provided in AS 14.25.003 and 14.25.004.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.350. Employer contribution fund.

The fund established under AS 39.30.340 is an employer contribution fund. The value of the fund reflects employer contributions, expenses, and investment gains and losses. Employee contributions to the fund are not permitted.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.360. Management and investment of the fund.

The Alaska Retirement Management Board is the fiduciary of the fund and has the same powers and duties under this section in regard to the fund as are provided under AS 37.10.220.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.370. Contributions by employers.

For each member of the plan, an employer shall contribute to the teachers' and public employees' retiree health reimbursement arrangement plan trust fund an amount equal to three percent of the average annual compensation of all employees of all employers in the teachers' retirement system and public employees' retirement system. The administrator shall maintain a record for each member to account for employer contributions on behalf of that member. The board shall establish by regulation the rate of interest to be applied annually to the amount in a member's individual account.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.380. Termination of employment.

A person who terminates employment before meeting the eligibility requirements of AS 14.25.470 or AS 39.35.870 loses any right to the contributions made on behalf of the person to the teachers' and public employees' retiree health reimbursement arrangement trust fund. If a person returns to employment with a participating employer by December 31 of the year in which the person reaches 65 years of age, the person's account balance shall be restored in the amount recorded on the date of termination from the trust, adjusted for inflation at the rate of the Consumer Price Index for Anchorage, Alaska. The earlier period of employment with a participating employer shall be credited toward eligibility for medical benefits.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.390. Eligibility and reimbursement.

Persons who meet the eligibility requirements of AS 14.25.470 and AS 39.35.870 are eligible for reimbursements from the individual account established for a member under the plan, except members do not have to retire directly from the system. A person who is the dependent child of an eligible member is eligible for reimbursements if the eligible member and surviving spouse have both died so long as the person meets the definition of dependent child.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.400. Benefits payable from the individual account.

(a) The administrator may deduct the cost of monthly premiums from the individual account for retiree major medical insurance on behalf of an eligible person who elected retiree major medical insurance under AS 14.25.480 or AS 39.35.880.
(b) Upon application of an eligible person, the administrator shall reimburse to the eligible person the costs for medical care expenses as defined in 26 U.S.C. 213(d). Reimbursement is limited to the medical expenses of
(1) an eligible member, the spouse of an eligible member, and the dependent children of an eligible member; or
(2) a surviving spouse and the dependent children of an eligible member dependent on the surviving spouse.
(c) When the member's individual account balance is exhausted, the insurance premium deductions under (a) of this section and the reimbursement of medical care expenses under (b) of this section end.
(d) If all eligible persons die before exhausting the member's individual account, the account balance shall revert to the plan.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.410. Exemption from taxation and process.

(a) 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 may be used only to reimburse eligible medical expenses, are exempt from Alaska state and municipal taxes and federal taxes to the extent allowed under the Internal Revenue Code, 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 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) Notwithstanding AS 09.38.065, contributions and other amounts held in the plan and benefits payable under this plan are exempt from garnishment, execution, or levy.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.420. Amendment and termination of plan.

(a) The state has the right to amend the plan at any time and from time to time, in whole or in part, including the right to make retroactive amendments referred to in 26 U.S.C. 401(b).
(b) The plan administrator may not modify or amend the plan retroactively in such a manner as to reduce the benefits of any member accrued to date under the plan by reason of contributions made before the modification or amendment except to the extent that the reduction is permitted by the Internal Revenue Code.
(c) The state may, in its discretion, terminate the plan in whole or part at any time without liability for the termination. If the plan is terminated, all investments remain in force until all individual accounts have been completely distributed under the plan, and, after all plan liabilities are satisfied, excess assets revert to the employer.
(d) Any contribution made by an employer to the plan because of a mistake of fact must be returned to the employer by the administrator within one year after the contribution or discovery, whichever is later.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.430. Exclusive benefit.

(a) The corpus or income of the assets held in trust as required by the plan may not be diverted or used for other than the exclusive benefit of the participants.
(b) The assets of the plan may not be used to pay premiums or contributions of the employer under another plan maintained by the employer.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.440. Report to the Legislature on Health Care Cost-Saving Measures.

The Department of Administration shall provide an annual report to the legislature regarding the cost-saving measures it has implemented by regulation appropriate to current and future retirees in the health care system.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 30. Insurance and Supplemental Employee Benefits › Article 5. State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan. › Sec. 39.30.495. Definitions.

Unless the context requires otherwise, in AS 39.30.300 - 39.30.495,
(1) “administrator” means the commissioner of administration or the commissioner's designee;
(2) “board” means the Alaska Retirement Management Board established under AS 37.10.210;
(3) “compensation” has the meaning given in AS 14.25.590;
(4) “dependent child” has the meaning given in AS 39.35.680;
(5) “eligible person” means a person who meets the eligibility requirements of AS 14.25.470 or AS 39.35.870;
(6) “employer” has the meaning given in AS 14.25.590 for employers of teachers in the defined contribution plan established in AS 14.25.310 - 14.25.590 and has the meaning given in AS 39.35.990 for employers of public employees in the defined contribution plan established in AS 39.35.700 - 39.35.990;
(7) “fund” means the assets of the teachers' and public employees' retiree health reimbursement arrangement plan trust fund;
(8) “individual account” means the record established by the administrator for individual employees under the teachers' and public employees' retiree health reimbursement arrangement plan;
(9) “member” means a member of the defined contribution plan of the teachers' retirement system in AS 14.25.310 - 14.25.590 or a member of the public employees' retirement system in AS 39.35.700 - 39.35.990;
(10) “plan” means the State of Alaska Teachers' and Public Employees' Retiree Health Reimbursement Arrangement Plan established in AS 39.30.300;
(11) “qualified domestic relations order” has the meaning given in AS 14.25.220.
2023 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. 39.35.001. Purpose.

The purpose of this chapter is to encourage qualified personnel to enter and remain in service with participating employers by establishing plans for the payment of retirement, disability, and death benefits to or on behalf of the members.
2023 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. 39.35.003. Administrator.

(a) The commissioner of administration or the commissioner's designee is the administrator of the system.
(b) The commissioner of administration shall adopt regulations to govern the operation of the system.
2023 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. 39.35.004. Powers and duties of the administrator.

(a) The administrator shall
(1) establish and maintain an adequate system of accounts;
(2) transmit the funds deposited in the system to the retirement fund established and maintained by the Alaska Retirement Management Board;
(3) approve or disapprove claims for retirement benefits;
(4) make payments for the various purposes specified;
(5) submit periodic reports or statements of account that are needed;
(6) issue a statement of account to an employee not less than once each year showing the amount of the employee's contributions to the applicable plan in the system;
(7) formulate and recommend to the commissioner of administration regulations to govern the operation of the system;
(8) as soon as possible after the close of each fiscal year, and not later than six months after the close of each fiscal year, send to the governor and the legislature an annual statement on the operations of each of the plans in the system containing
(A) a balance sheet;
(B) a statement of income and expenditures for the year;
(C) a report on valuation of trust fund assets;
(D) a summary of assets held in the trust fund listed by the categories of investment, as provided by the Alaska Retirement Management Board;
(E) other statistical financial data that are necessary for proper understanding of the financial condition of the system as a whole and each plan in the system and the result of its operations;
(9) engage an independent certified public accountant to conduct an annual audit of each plan's accounts and the annual report of the system's financial condition and activity;
(10) report to the Legislative Budget and Audit Committee concerning the condition and administration of each plan and distribute the report to the members of each plan in the system;
(11) publish an information handbook for each plan in the system at intervals that the administrator considers appropriate;
(12) meet at least annually with the board to review the condition and management of the retirement systems and to review significant changes to policies, regulations or benefits; and
(13) do whatever else may be necessary to carry out the purposes of each plan in the system.
(b) The administrator is authorized to charge uniform fees to members' accounts to cover the ongoing cost of operating each plan in the system.
(c) The administrator is authorized to contract with public and private entities to provide record keeping, benefits payments, and other functions necessary for the administration of each plan in the system.
(d) The administrator is authorized to determine the rate of interest assessed under AS 39.35.610(c).
2023 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. 39.35.005. Regulations.

(a) Regulations adopted by the commissioner of administration under this chapter relate to the internal management of state agencies, and the adoption of these regulations is not subject to AS 44.62 (Administrative Procedure Act).
(b) Notwithstanding (a) of this section, a regulation adopted under this chapter shall be published in the Alaska Administrative Register and Code for informational purposes.
(c) Each regulation adopted under this chapter must conform to the style and format requirements of the drafting manual for administrative regulations that is published under AS 44.62.050.
(d) At least 30 days before the adoption, amendment, or repeal of a regulation under this chapter, the commissioner shall provide notice of the action that is being considered. The notice shall be
(1) posted in public buildings throughout the state;
(2) published in one or more newspapers of general circulation in each judicial district of the state;
(3) mailed to each person or group that has filed a request for notice of proposed action with the commissioner; and
(4) furnished to each member of the legislature and to the Legislative Affairs Agency.
(e) Failure to mail notice to a person as required under (d)(3) of this section does not invalidate an action taken by the commissioner.
(f) The commissioner may hold a public hearing on a proposed regulation.
(g) A regulation adopted under this chapter takes effect 30 days after adoption by the commissioner.
(h) Notwithstanding the other provisions of this section, a regulation may be adopted, amended, or repealed, effective immediately, as an emergency regulation by the commissioner. For an emergency regulation to be effective, the commissioner must find that the adoption, amendment, or repeal of the regulation is necessary for the immediate preservation of the orderly operation of the system. The commissioner shall, within 10 days after adoption of an emergency regulation, give notice of the adoption under (d) of this section.
(i) In this section, “regulation” has the meaning given in AS 44.62.640(a).
2023 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. 39.35.006. Appeals.

An employer, member, annuitant, or beneficiary may appeal a decision made by the administrator to the office of administrative hearings established under AS 44.64. An aggrieved party may appeal a final decision to the superior court.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.]
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 4. Contributions by Employees. › Sec. 39.35.200. Refund upon termination of employment for reason other than death.

(a) Except as provided in (c) of this section, an inactive employee, not on leave-without-pay status or layoff status, is entitled to receive a refund of the balance of the employee contribution account.
(b) An employee who is reemployed with an employer and whose contributions have not been refunded before reemployment is not eligible for a refund.
(c) An employee who is terminated and is a vested employee, deferred vested employee, or who is entitled to benefits under AS 39.35.385, and who is married at the time of application for a refund or whose rights to a refund are subject to a qualified domestic relations order is entitled to receive a refund of the balance of the employee contribution account only if the employee's present spouse and each person entitled under the order consent to the refund in writing on a form provided by the administrator. The administrator may waive written consent from the person entitled to benefits under the order if the administrator determines that the person cannot be located or for other reasons established by regulation. The administrator may waive written consent from the spouse if the administrator determines that
(1) the employee was not married to the spouse during any period of the employee's employment with an employer;
(2) the spouse has no rights under AS 39.35.095 - 39.35.680 because of the terms of a qualified domestic relations order;
(3) the spouse cannot be located;
(4) the employee and spouse have been married for less than two years and the member establishes that they are not cohabiting; or
(5) other reasons established by regulation exist.
(d) An employee who receives a refund of contributions in accordance with this section forfeits corresponding credited service under AS 39.35.095 - 39.35.680.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 4. Contributions by Employees. › Sec. 39.35.230. Refund upon death of retired employee.

Upon the death of a retired employee, the employee's beneficiary shall be paid
(1) the excess of the balance in the employee contribution account of the deceased employee as of the date of the beginning of the employee's pension payments over the sum of the pension payments previously received by the employee, but this amount may not be paid if a joint and survivor option under AS 39.35.450 is in effect or if a surviving spouse's pension under AS 39.35.440 is payable; and
(2) the remaining payments purchased by the balance in the employee savings account of the deceased employee as of the date the employee retired.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 5. Contributions by Employers. › Sec. 39.35.280. Additional state contributions.

In addition to the contributions that the state is required to make under AS 39.35.255 as an employer, the state shall contribute to the plan each July 1 or, if funds are not available on July 1, as soon after July 1 as funds become available, an amount for the ensuing fiscal year that, when combined with the total employer contributions that the administrator estimates will be allocated under AS 39.35.255(c), is sufficient to pay the plan's past service liability at the contribution rate adopted by the board under AS 37.10.220 for that fiscal year.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 5. Contributions by Employers. › Sec. 39.35.282. Contributions for medical benefits.

Contributions made by an employer under AS 39.35.255 and 39.35.280 shall be separately computed for benefits provided by AS 39.35.535 and shall be deposited in the Alaska retiree health care trust established under AS 39.30.097(a).
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 6. Service. › Sec. 39.35.330. Leave of absence.

(a) A leave of absence with pay authorized by an employer is not considered as interrupting employment. If the employee is a permanent part-time employee, credited service shall be granted on a basis proportionate to that which would have been earned as a permanent full-time employee.
(b) A leave or leaves of absence without pay exceeding 10 accumulated working days in any calendar year or layoff status authorized by an employer shall be considered as an interruption of employment and credited service may not be granted.
(c) Notwithstanding (b) of this section, an employee who takes more than 10 days leave of absence without pay in a calendar year because the employee is unable to work due to an on-the-job injury or occupational illness for which the employee is receiving benefits under AS 23.30 may elect to receive credited service for the time on leave of absence without pay status. When an employee elects to receive credited service under this subsection, an indebtedness is established. The amount of the indebtedness is equal to the contributions that the employee would have made if the employee had been working, less the sum of contributions that the employee made for those periods of time and an amount equal to contributions that would have been made for the first 10 days of leave without pay. Interest as prescribed by regulation accrues on the indebtedness beginning on the date that the employee returns to work or terminates employment. If there is an outstanding indebtedness at the time the employee is appointed to retirement, benefits shall be actuarially adjusted.
(d) An employee of 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 leave without pay, whether or not the employee receives workers' compensation benefits under AS 23.30 for the injury, is entitled to accrue credited service while the employee, because of the injury, is on leave-without-pay status or is receiving the benefits under AS 23.30. Entitlement to credited service under this subsection ends when the employee is eligible to receive benefits under AS 39.35.370(a) or 39.35.410(a).