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2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 6. Service. › Sec. 39.35.342. Village public safety officer service.

(a) A vested employee is entitled to credited service for employment as a village public safety officer under the program established under AS 18.65.670 for which the employee has not otherwise received credited service under this plan. An employee is not entitled to credited service for employment as a village public safety officer unless the employee was employed as a village public safety officer for at least one year. The credited service claimed under this section may not exceed five years. Benefits are not payable on credited service for village public safety officer service under this section unless the employee makes retroactive contributions to the plan for the period of time that service credit is claimed.
(b) In order to obtain credited service under this section, an employee shall make an election to do so and shall verify the period of service as a village public safety officer. When eligibility for credited service for village public safety officer service has been established, an indebtedness shall be determined. The amount of the indebtedness is equal to the full actuarial cost of providing benefits based on the service as a village public safety officer. Interest as prescribed by regulation accrues on this indebtedness beginning on the date the actuarial cost is established. Any outstanding indebtedness that exists at the time a person is appointed to retirement necessitates an actuarial adjustment to the benefits payable based upon service as a village public safety officer.
(c) The credited service granted under this section may not be used to satisfy the credited service requirements for normal retirement.
(d) An employee is not entitled to credited service under this section if the employee is entitled to receive retirement benefits from another employer for the same service under a retirement plan that provides benefits based on defined benefits.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.381. Alternate benefit for elected public officers.

(a) An elected public officer is eligible for a public officer benefit if the officer is retired under AS 14.25.009 - 14.25.220. Only fully paid credited service as an elected public officer of a municipality or other political subdivision, earned while the municipality or political subdivision was an employer under this plan and while the person was employed full-time under AS 14.25.009 - 14.25.220, may be counted under this section.
(b) Credited service for which contributions were refunded is not creditable under this section unless the refunded contributions have been repaid. For purposes of (a) of this section, a member or former member does not have to be reemployed under this plan in order to pay refunded contributions. Compound interest at the rate prescribed by regulation shall be added to the reinstatement indebtedness from the date of the refund to the date of repayment.
(c) The amount of the monthly elected public officer benefit is two percent of the average monthly compensation for service eligible under this section times those years of service.
(d) When an elected public officer eligible to receive credited service under this section dies, the officer's designated beneficiary is entitled to the balance in the officer's employee contribution account.
(e) A person who retires under this section is not entitled to disability or death benefits under AS 39.35.400 - 39.35.440, a minimum benefit under AS 39.35.485, or to medical benefits under AS 39.35.535. Service earned under this section may not be used for vesting under AS 39.35.095 - 39.35.680.
(f) Benefits payable under this section accrue from the first day of the month after which all of the following requirements are met: (1) the elected public officer meets the eligibility requirements of this section; (2) the officer terminates employment under AS 39.35.095 - 39.35.680; and (3) the officer applies for retirement. The benefits are payable the last day of the month. If payment is delayed, a retroactive payment shall be made to cover the period of the delay.
(g) An elected public officer may claim credit under this section for service performed as an elected public officer before May 31, 1989. To claim the service, the elected public officer must have been an elected public officer of a municipality or political subdivision that was an employer under this plan during the elected service and must have been employed full-time under AS 14.25 during that time. When the elected public officer claims that service, an indebtedness to the plan is established. The amount of the indebtedness is the full actuarial cost of providing benefits for the service claimed. Interest as prescribed by regulation accrues on that indebtedness beginning on July 1, 1989. Any outstanding indebtedness existing at the time the person retires requires 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 7. Benefits. › Sec. 39.35.385. Conditional service retirement benefits.

(a) Subject to AS 39.35.450, an employee is eligible for a normal retirement benefit at age 60 with at least two years of credited service if the employee also is eligible for a normal retirement salary under AS 14.25 (teachers' retirement system).
(b) Subject to AS 39.35.450, an employee is eligible for an early retirement benefit at age 55 with at least two years of credited service if the employee also is eligible for an early retirement salary under AS 14.25 (teachers' retirement system).
(c) Credited service for which contributions were refunded is not creditable under this section.
(d) The monthly amount of a conditional service retirement benefit shall be calculated on the years of fully paid credited service in accordance with AS 39.35.370(c), except that the member may irrevocably elect to substitute one-twelfth of the “average base salary” as defined in AS 14.25.220(5) in place of average monthly compensation.
(e) Benefits payable under this section accrue from the first day of the month (1) in which the member meets the eligibility requirements of this section, (2) following the date of termination, and (3) following application for retirement, and are payable the last day of the month. If payment is delayed, a retroactive payment shall be made to cover the period of deferment. The last payment shall be made for the month in which the member dies or is no longer eligible for a benefit under this section.
(f) Subject to AS 39.35.450, an employee is eligible for a normal retirement benefit at age 60 or an early retirement benefit at age 55 if the employee was first hired as a legislative employee before May 30, 1987, and has at least 60 days of credited service as an employee of the legislature, other than as an employee of the Office of the Ombudsman or the office of victims' rights, during each of five legislative sessions. An employee who was first hired as a legislative employee on or after May 30, 1987, and is otherwise eligible under this subsection must have at least 80 days of credited service during each of five legislative sessions to receive benefits under this subsection.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.389. Alternate benefits for EPORS members.

(a) Notwithstanding former AS 39.37.050, a former member of the Alaska Territorial Legislature who is receiving a benefit on June 5, 1989 under the Elected Public Officers Retirement System and who has at least 30 years of credited service in the territorial and state legislatures may elect a benefit under this subsection instead of the benefit under former AS 39.37.050. The monthly amount of a benefit under this subsection is the greater of the member's years of credited service multiplied by
(1) the member's average monthly compensation and that amount multiplied by two percent; or
(2) $100.
(b) Notwithstanding former AS 39.37.060, a surviving spouse receiving a benefit under the Elected Public Officers Retirement System whose spouse met the requirements of (a) of this section at the time of the spouse's death may elect a benefit under this subsection instead of the benefit under former AS 39.37.060. The amount of a benefit under this subsection is 50 percent of the amount calculated for the deceased spouse under (a) of this section.
(c) Benefits payable under this section accrue from the first day of the month following receipt of an application for benefits under this section and are payable on the last day of the month.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.395. Voluntary contribution benefit.

The balance of the employee's savings account shall be paid in one of the following options as elected by the employee:
(1) a lump sum payment; or
(2) a life annuity on a full cash refund or term-certain basis; or
(3) installments over a designated period of time.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.415. Reemployment of disabled employees.

An employee appointed to disability benefits under AS 39.35.400 or 39.35.410 shall apply to the division of vocational rehabilitation within 30 days of the date disability benefits commence. The employee shall be enrolled in a rehabilitation program if the employee meets the eligibility requirements of the division of vocational rehabilitation. Unless the employee demonstrates cause, benefits shall terminate at the end of the first month in which a disabled employee
(1) fails to report to the division of vocational rehabilitation;
(2) is certified by the division of vocational rehabilitation as failing to cooperate in a vocational rehabilitation program;
(3) fails to interview for a job; or
(4) fails to accept a position offered.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.420. Nonoccupational death benefits.

(a) If the death of an employee occurs from nonoccupational causes after completing less than one year of credited service, the employee's designated beneficiary shall be paid the balance of the employee contribution account. If the death of an employee occurs from nonoccupational causes after completing at least one year but less than five years of credited service, a death benefit shall be paid to the employee's designated beneficiary. The amount of the death benefit shall be the amount set out in (c) of this section.
(b) If the death of a vested member or deferred vested member occurs from nonoccupational causes and the member designated no person other than the surviving spouse as beneficiary to receive nonoccupational death benefits, the surviving spouse may elect to receive either the amounts set out in (c) of this section or a 50 percent joint and survivor option based on credited service to the date of the employee's death or termination. Benefits accrue from the first day of the month following the employee's death and are payable the last day of the month.
(c) If, under AS 39.35.490, a vested or deferred vested member designates as beneficiary to receive nonoccupational benefits someone other than the surviving spouse to whom the member has been married for at least one year, the administrator shall pay the designated beneficiary: (1) the balance of the deceased member's employee contribution account; and (2) a lump-sum death benefit. The amount of the lump-sum death benefit is $100 times the years of credited service of the deceased member plus $1,000.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.440. Death after occupational disability.

(a) [Repealed, § 19 ch 123 SLA 1976.]
(b) Upon the death of a disabled employee who is receiving or is entitled to receive an occupational disability benefit, the administrator shall pay the surviving spouse a surviving spouse's pension, equal to 40 percent of the employee's monthly compensation at the termination of employment because of occupational disability. If there is no surviving spouse, the administrator shall pay the survivor's pension in equal parts to the dependent children of the employee. On the date the normal retirement of the employee would have occurred if the employee had lived, the administrator shall adjust the monthly payments to equal the monthly amount of the normal retirement benefit to which the employee, had the employee lived and continued employment until the employee's normal retirement date, would have been entitled with an average monthly compensation as existed at death and the credited service to which the employee would have been entitled. If the death of an employee occurs from occupational causes but no surviving spouse or dependent children exist at the time of the death, or if the employee designates as beneficiary under AS 39.35.490 someone other than the surviving spouse or dependent children, the administrator shall pay the employee's designated beneficiary those benefits available to a beneficiary under AS 39.35.420(c) and may not pay an occupational death benefit to the surviving spouse or dependent children.
(c) The first payment of the surviving spouse's pension or of a dependent child's pension shall accrue from the first day of the month following the employee's death and is payable the last day of the month. The last payment shall be made for the last month in which there is an eligible surviving spouse or child.
(d) [Repealed, § 55 ch 128 SLA 1977.]
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.475. Post-retirement pension adjustment.

(a) Once each year the administrator shall increase benefit payments to eligible disabled members, to persons age 60 or older receiving benefits under this plan in the preceding calendar year, and to persons who have received benefits under this plan for at least five years who are not otherwise eligible for an increase under this section.
(b) The increase in benefit payments applies to total benefit payments except for the cost-of-living allowance under AS 39.35.480. The amount of the increase is a percentage of the current benefit equal to
(1) the lesser of 75 percent of the increase in the cost of living in the preceding calendar year or nine percent, for recipients who on July 1 are at least 65 years old and for members receiving disability benefits; and
(2) the lesser of 50 percent of the increase in the cost of living in the preceding calendar year or six percent, for recipients who on July 1 are at least 60 but less than 65 years old or for recipients who are less than 60 years old on July 1 but who have received benefits from the plan for at least five years.
(c) If a recipient was not receiving benefits during the entire preceding calendar year, the increase in benefits under this section shall be adjusted by multiplying it by the fraction whose numerator is the number of months for which benefits were received in the preceding calendar year and whose denominator is 12.
(d) If at the time of first receiving a retirement benefit a member was receiving a disability benefit under this plan, the administrator shall, at the time the member is appointed to retirement, increase the retirement benefit by a percentage equal to the total cumulative percentage increase that has been applied to the member's disability benefit under this section.
(e) When computing an occupational death benefit under AS 39.35.430 or 39.35.440 or a survivor's benefit under AS 39.35.450, adjustments granted to the deceased member or survivor under this section shall be included.
(f) An increase in benefit payments under this section is effective July 1 of each year and is based on the percentage increase in the consumer price index for urban wage earners and clerical workers for Anchorage, Alaska during the previous calendar year as determined by the United States Department of Labor, Bureau of Labor Statistics.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.480. Cost-of-living allowance.

(a) While residing in the state, a person receiving a benefit under AS 39.35.095 - 39.35.680 who is 65 years of age or older or who is receiving a disability benefit is entitled to receive a monthly cost-of-living allowance in addition to the basic benefit. The amount of this allowance shall be $50 or 10 percent of the basic benefit, whichever is greater.
(b) A person receiving a cost-of-living allowance under this section shall notify the administrator when the person expects to be absent from the state for a continuous period that exceeds 90 days. After that notification, the person is no longer entitled to receive the monthly cost-of-living allowance, except that a person may be absent from the state for not more than six months without loss of the cost-of-living allowance if the absence is the result of illness and required by order of a licensed physician. Upon returning to the state, and upon notification to the administrator, the person is again entitled to receive the monthly cost-of-living allowance, commencing with the first monthly benefit payment made after notification of the person's return.
(c) While residing in the state, a public employee of the Territory of Alaska who participated in the Public Employees' Retirement Act established by ch. 41 SLA 1949, and who retired before June 22, 1951, is entitled to the cost-of-living allowance equal to 25 percent of the amount received under ch. 41 SLA 1949.
(d) For purposes of this section, “residing in the state” means domiciled and physically present in the state. A person's status as “residing in the state” does not change if the person is absent from the state for a continuous period of
(1) 90 days or less;
(2) six months or less, when ordered by a physician to be absent from the state; or
(3) any length of time while the person is a member of a reserve or auxiliary component of the armed forces of the United States, including the organized militia of Alaska, consisting of the Alaska National Guard, the Alaska Naval Militia, and the Alaska State Defense Force, and is called to active duty by the appropriate state or federal authority.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.485. Minimum benefit.

(a) An employee who is eligible for a benefit calculated in accordance with AS 39.35.370(c) is entitled to a benefit of at least $25 a month for each year of credited service, not including adjustments made under AS 39.35.340 for military service, AS 39.35.360 for credit for earlier service, AS 39.35.370(c) for early retirement, AS 39.35.420 for nonoccupational death benefits, AS 39.35.450 for the survivor's option, former AS 39.35.460 for the level income option, AS 39.35.475 for the post-retirement pension adjustment, and AS 39.35.480 for the cost of living.
(b) [Repealed, § 55 ch 128 SLA 1977.]
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.490. Designation of beneficiary.

(a) Each employee shall designate the beneficiary or beneficiaries to whom the administrator shall distribute benefits payable under AS 39.35.095 - 39.35.680 as a consequence of the employee's death. Notwithstanding a previous designation of beneficiary, a person who is the spouse of an employee at the time of the employee's death automatically becomes the designated beneficiary if the spouse was married to the employee during part of the employee's employment for an employer
(1) except to the extent a qualified domestic relations order filed with the administrator provides for payment to a former spouse or other dependent of the employee; or
(2) unless the employee files a revocation of beneficiary accompanied by a written consent to the revocation signed by the present spouse and each person entitled under the order; however, consent of the present spouse is not required if the member and the present spouse had been married for less than two years on the date of the member's death and if the member established when filing the revocation that the member and the present spouse were not cohabiting.
(b) Except as provided in (a) of this section, the designation may be changed or revoked by the employee without notice to the beneficiary or beneficiaries at any time. If an employee designates more than one beneficiary, each shares equally unless the employee specifies a different allocation or preference. The designation of beneficiary, a change or revocation of a beneficiary, or a consent to a revocation of a beneficiary shall be made on a form provided by the administrator and is not effective until filed with the administrator.
(c) If an employee fails to designate a beneficiary, or if no designated beneficiary survives the employee, the administrator shall pay the death benefit
(1) to the surviving spouse or, if there is none surviving,
(2) to the surviving children in equal parts or, if there is none surviving,
(3) to the surviving parents in equal parts or, if there is none surviving,
(4) to the employee's estate.
(d) A person claiming entitlement to benefits payable under AS 39.35.095 - 39.35.680 as a consequence of an employee's death shall provide the administrator with a marriage certificate, divorce or dissolution decree, or other evidence of entitlement. Documents establishing entitlement may be filed with the administrator immediately after a change in the employee's marital status. If the administrator does not receive notification of a claim before the date 10 days after the employee's death, the person claiming entitlement to the benefits is not entitled to receive from the division of retirement and benefits any benefit already paid by the administrator.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.495. Time limit for application.

If no application for benefits or for refund has been filed with the administrator by July 1 following the date on which an inactive member, except an employee on leave-without-pay status or on layoff status, would attain age 75, or if no application for benefits or for refund has been filed with the administrator within the 50 years following the most recent date on which the employee was an active member, benefits or refunds may not be paid under AS 39.35.095 - 39.35.680 and the member's records may be destroyed.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.500. Safeguard of employee funds held by the plan; transfer to other plans.

(a) Except as provided in AS 29.45.030(a)(1) or in (b) of this section, employee contributions and other amounts held in the plan are exempt from Alaska state and local taxes. Except as provided in this subsection and in (b) of this section, amounts held on behalf of, or payable to, any employee or other person who is or may become eligible for benefits under the plan are not subject to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance, or charge of any kind, either voluntary or involuntary, before being received by the person entitled to the amount under the terms of the plan. An attempt to anticipate, alienate, sell, transfer, assign, pledge, encumber, charge, or otherwise dispose of a right to amounts held under the plan is void. However, an employee's right to receive benefits or the member's employee contribution account may be assigned
(1) under a qualified domestic relations order; or
(2) to a trust or similar legal device that meets the requirements for a Medicaid-qualifying trust under AS 47.07.020(f) and 42 U.S.C. 1396p(d)(4).
(b) An inactive member may elect to have the taxable portion of an inactive employee contribution account transferred directly to another plan or an individual retirement arrangement qualified under the federal Internal Revenue Code that accepts the transfer.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.505. Exemption of employee funds and benefits.

Employee contributions and other amounts held in the plan and retirement benefits payable under AS 39.35.095 - 39.35.680 are exempt from levy to enforce the collection of a debt as provided in AS 09.38 (exemptions).
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.510. Voluntary waiver of benefits.

A retired employee may, in writing, request the administrator to suspend, for any period of time, payment of all or part of the benefits to which the employee is entitled. The administrator shall grant the request and may not require the retired employee to disclose a reason for desiring the suspension. Amounts that are suspended pursuant to the request are forfeited. The retired employee may subsequently terminate the suspension by filing a written notice with the administrator that states a desire to revoke the suspension. Upon receipt of the notice, the administrator shall authorize resumption of the retired employee's regular pension payments.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.522. Waiver of adjustments.

(a) Upon request by an affected member or beneficiary under (b) of this section, the commissioner of administration may waive an adjustment or any portion of an adjustment made under AS 39.35.520 if, in the opinion of the commissioner of administration,
(1) the adjustment or portion of the adjustment will cause undue hardship to the member or beneficiary;
(2) the adjustment was not the result of erroneous information supplied by the member or beneficiary;
(3) before the adjustment was made, the member or beneficiary received confirmation from the administrator that the employee's or beneficiary's records were correct; and
(4) the member or beneficiary had no reasonable grounds to believe the employee's or beneficiary's records were incorrect before the adjustment was made.
(b) In order to obtain consideration of a waiver under this section, the affected member or beneficiary must appeal to the commissioner of administration in writing within 30 days after receipt of notice that the records have been adjusted.
(c) [Repealed, § 132 ch 9 FSSLA 2005.]
(d) A decision of the commissioner of administration under this section to deny a waiver under this section may be appealed to the office of administrative hearings. The office of administrative hearings may reverse the decision of the commissioner and may impose conditions on the granting of a waiver which it considers equitable. These conditions may include requiring the member or beneficiary to make additional contributions to the plan.
(e) [Repealed, § 132 ch 9 FSSLA 2005.]
(f) [Repealed, § 57 ch 68 SLA 2000.]
(g) [Repealed, § 57 ch 68 SLA 2000.]
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.527. Election to terminate coverage as a peace officer or firefighter.

(a) Any active member may elect to irrevocably relinquish peace officer or firefighter status with the plan and to retain all credited service as if it had been acquired as a member other than a peace officer or firefighter.
(b) In order to relinquish peace officer or firefighter status with the plan, a person must be an active member and must file a written request with the administrator by July 1, 1984, or within six months after employment as a peace officer or firefighter, whichever occurs later. No person has more than one opportunity to exercise this option.
(c) As soon as possible after the relinquishment, the administrator shall refund to a person who relinquishes peace officer or firefighter status under this section a refund equal to the amount by which the balance of the person's accumulated mandatory contributions plus interest exceeds the balance which would exist if all service credit had been acquired as a member other than a peace officer or firefighter.
(d) A written request to relinquish peace officer or firefighter status is irrevocable upon filing with the administrator.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.530. Limit on pension.

An employee may not simultaneously receive a pension under more than one section of AS 39.35.095 - 39.35.680. However, benefits under AS 39.35.420(b), 39.35.430, 39.35.440, or 39.35.450 shall be paid in addition to the benefits or service credit a person is entitled to receive because of the person's own membership in the retirement plan. An employee may not (1) receive duplicate credit under this plan for the same period of service, (2) receive more than one year of service credit in the course of any calendar year, or (3) receive a benefit while accruing service credit under this plan, except as provided in this section.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.541. Actuarial reduction of benefit.

(a) If, as a result of service credit claimed for which there is a corresponding indebtedness existing at retirement, the member's retirement benefit is actuarially reduced and the resultant benefit is less than it would have been if the service credit had not been claimed, the retirement benefit shall be equal to the amount it would have been had the service credit not been claimed.
(b) This section does not apply to an election to use service credit and a corresponding indebtedness under AS 39.35.340(i).
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.546. State and federal taxation of benefits.

(a) Benefits of AS 39.35.095 - 39.35.680 are exempt from Alaska state and municipal income taxes.
(b) Benefits paid under AS 39.35.095 - 39.35.680 may be subject to federal income taxes as provided in 26 U.S.C. 72.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 7. Benefits. › Sec. 39.35.547. Effect of amendments.

(a) An amendment of AS 39.35.095 - 39.35.680 is not retroactive unless its retroactivity is expressly stated in the amendment.
(b) The monthly amount of a benefit payable under AS 39.35.095 - 39.35.680 shall be determined in accordance with the provisions of AS 39.35.095 - 39.35.680 in effect on the date of termination of the member's last segment of employment.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 8. Participation by Political Subdivisions and Public Organizations. › Sec. 39.35.605. Contractors and employees of contractors excluded from plan.

(a) A person or legal entity providing services to the state or to a political subdivision or public organization on a contractual or fee basis may not participate as an employer in the plan based on those services.
(b) A person may not participate in the plan as an employee or member as the result of performing work for a person providing services under (a) of this section.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 8. Participation by Political Subdivisions and Public Organizations. › Sec. 39.35.610. Transmittal of contributions to administrator; claims against funds of an employer.

(a) The contributions of an employer and the contributions of its employees shall be transmitted to the administrator as soon as practicable after the close of the payroll period for which the contributions are made. Subject to (c) of this section, if an employer is delinquent in transferring the contributions for more than 15 days, interest shall be assessed on the outstanding contributions at one and one-half times the most recent actuarially determined rate of earnings for the retirement plan from the date that the contributions were originally due.
(b) If contributions are not submitted within the prescribed time limit, the amount of contributions and interest due may be claimed by the administrator from any agency of the state or political subdivision that has in its possession funds of the employer or that is authorized to disburse funds to the employer that are not restricted by statute or appropriation to a specific purpose. The amount claimed shall be certified by the administrator as sufficient to pay the contributions and interest due from the employer. The agency shall submit the amount claimed, or the amount of funds of the employer subject to the administrator's claim that are in the agency's possession, whichever is less, to the administrator for deposit in the retirement fund and the Alaska retiree health care trust.
(c) If an employer delinquent in transferring a contribution is a municipality in which the population decreased by more than 25 percent between 2000 and 2010, according to the decennial census conducted by the United States Bureau of the Census, the administrator may assess interest on the outstanding contribution at a rate less than the rate required in (a) of this section.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 8. Participation by Political Subdivisions and Public Organizations. › Sec. 39.35.620. Termination of participation.

(a) If the contributions are not transmitted to the commissioner of administration within the prescribed time limit, the commissioner may grant an extension. If the political subdivision or public organization is in default at the end of the extension, participation in the plan is terminated, and it shall be sent notice of termination.
(b) All employees of the terminating employer whose contributions have not been refunded, regardless of their employment status at the date of termination, shall be considered fully vested in their adjusted accrued retirement benefits as of the date of termination of the employer.
(c) [Repealed, § 116(a) ch 20 SLA 2007.]
(d) Each employee of a terminating employer must, within 60 days of the employer's termination of participation, inform the administrator, in writing, whether the employee wishes to obtain a refund or a vested benefit.
(e) Each employee who elects to obtain a refund shall receive a refund of the balance, determined as of the date of the employer's termination of participation, of the employee contribution account. The vesting in accrued benefits for each employee who elects to receive a refund is voided upon receipt of the refund and corresponding credited service may not be reinstated under AS 39.35.095 - 39.35.680. A partial refund may not be allowed under this section.
(f) [Repealed, § 116(a) ch 20 SLA 2007.]
(g) [Repealed, § 24 ch 13 SLA 2008.]
(h) [Repealed, § 116(a) ch 20 SLA 2007.]
(i) [Repealed, § 24 ch 13 SLA 2008.]
(j) [Repealed, § 24 ch 13 SLA 2008.]
(k) Termination of an employer's participation in the plan does not bar future participation in the system by that employer if the employer is current with payments on amounts due under AS 39.35.625. If a previously terminated employer returns to the system, the employer may only participate in the plan established under AS 39.35.700 - 39.35.990. Employees may be credited under AS 39.35.700 - 39.35.990 only with service subsequent to the date of return.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 8. Participation by Political Subdivisions and Public Organizations. › Sec. 39.35.625. Termination costs.

(a) Notwithstanding AS 39.35.255, an employer that terminates participation of a department, group, or other classification of employees in the plan under AS 39.35.615 or that terminates participation in the plan under AS 39.35.620 shall pay to the plan each payroll period until the past service liability of the plan is extinguished an amount calculated by applying the current past service contribution rate adopted by the board to the greater of total base salaries paid
(1) during the payroll period to employees in positions for which coverage has been terminated;
(2) at the time of termination to employees in positions for which coverage has been terminated; or
(3) during the corresponding payroll period for the fiscal year ending June 30, 2008, to employees in positions for which coverage has been terminated.
(b) Notwithstanding (a) of this section, the administrator may enter into a payment plan acceptable to the administrator for payment of an employer's liability for termination costs. Termination costs not paid as prescribed by (a) of this section or in accordance with an approved payment plan may be collected by the administrator in accordance with AS 39.35.610(b).
(c) An employer requesting termination of all participation in the plan, termination of participation in the plan of a department, group, or other classification of employees, or a payment plan for payment of termination costs shall pay the cost associated with obtaining a termination cost study associated with the employer's termination.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 8. Participation by Political Subdivisions and Public Organizations. › Sec. 39.35.630. Distribution.

A distribution made as a result of termination of participation by an employer may, to the extent that no discrimination in value results, be paid in cash or in annuity contracts, in the discretion of the board.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 8. Participation by Political Subdivisions and Public Organizations. › Sec. 39.35.640. Conclusiveness of action taken upon termination.

In making a distribution, the determinations, divisions, appraisals, apportionments, and allotments made are final and conclusive and not subject to question.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 9. Provisions Generally Applicable to Employees Hired Before July 1, 2006. › Sec. 39.35.660. Nonguarantee of employment.

AS 39.35.095 - 39.35.680 is not a contract of employment between an employer and an employee, nor does it confer a right of an employee to be continued in the employment of an employer, nor is it a limitation of the right of an employer to discharge an employee with or without cause.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 9. Provisions Generally Applicable to Employees Hired Before July 1, 2006. › Sec. 39.35.670. Fraud.

A person who knowingly makes a false statement, or falsifies or permits to be falsified a record of this plan, in an attempt to defraud the plan is guilty of a class A misdemeanor.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 9. Provisions Generally Applicable to Employees Hired Before July 1, 2006. › Sec. 39.35.672. Pension forfeiture.

The provisions of AS 37.10.310 apply to pension benefits 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 9. Provisions Generally Applicable to Employees Hired Before July 1, 2006. › Sec. 39.35.675. Inclusion of cost-of-living differentials in compensation and benefits.

(a) An employee shall make contributions to the plan based on compensation including a cost-of-living differential.
(b) The amount of a cost-of-living differential may not be included in the employee's compensation for purposes of calculating benefits paid under AS 39.35.095 - 39.35.680 unless the employee has received a cost-of-living differential for at least 50 percent of the employee's credited service.
(c) When an employee receives a benefit, and if the employee's compensation for purposes of calculating the benefit does not include a cost-of-living differential, then the administrator shall refund to the employee the amount of contributions the employee made based on the differential.
(d) In this section, “cost-of-living differential” means an adjustment to salary based on the cost of living in the geographic region where the employee works and includes a geographic pay differential under AS 39.27.020.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 9. Provisions Generally Applicable to Employees Hired Before July 1, 2006. › Sec. 39.35.677. Special rules for treatment of qualified military service.

(a) Notwithstanding any contrary provisions of AS 39.35.095 - 39.35.680, 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.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 9. Provisions Generally Applicable to Employees Hired Before July 1, 2006. › Sec. 39.35.678. Internal Revenue Code compliance.

(a) 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.
(b) The administrator shall determine the amount of any benefit that is determined on the basis of actuarial tables using assumptions approved by the commissioner. The amount of benefits is not subject to employer discretion.
(c) 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 a 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.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 10. Employees First Hired on or after July 1, 2006. › Sec. 39.35.700. Applicability of AS 39.35.700 - 39.35.990.

The provisions of AS 39.35.700 - 39.35.990 apply only to members first hired 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 39.35.095 - 39.35.680, to former members as defined in AS 39.35.680, or to members who transfer into the defined contribution retirement plan under AS 39.35.940.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 10. Employees First Hired on or after July 1, 2006. › Sec. 39.35.710. Defined contribution retirement plan established; federal qualification requirements.

(a) A defined contribution retirement plan is established for employees of the state or a political subdivision or public organization of the state.
(b) The defined contribution retirement plan is a plan in which savings are accumulated in an individual retirement 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 retirement plan established by AS 39.35.700 - 39.35.990 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, 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 39.35.700 - 39.35.990 and who participate in the plan set out in AS 39.35.700 - 39.35.990. Benefits under AS 39.35.880 are not provided by the defined contribution retirement plan.
(d) An amendment to AS 39.35.700 - 39.35.990 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.
2023 Alaska Statutes › Title 39. Public Officers and Employees › Chapter 35. Public Employees' Retirement System of Alaska › Article 10. Employees First Hired on or after July 1, 2006. › Sec. 39.35.720. Membership.

An employee who becomes a member on or after July 1, 2006, shall participate in the plan set out in AS 39.35.700 - 39.35.990.