reglab/statecodes huggingface dataset:
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 4 - Service under the Defined Benefit Plan (AS 39.35.095 - 39.35.680) › 2 AAC 35.360 - Service for which an indebtedness is owing for persons receiving calculated disability benefits

Current through May 31, 2024
(a) A disabled member receiving a disability
				benefit determined under
				AS
				39.35.370(c) may not receive
				a benefit based on credit for any service for which an indebtedness exists
				until the indebtedness has been paid in full.
(b) The indebtedness for military service for
				a person eligible to claim that service is calculated in accordance with
				AS
				39.35.340(b) or
				(c).
Effective 7/20/2006, Register 179, the Department of
					 Administration readopted
					 2 AAC 35.360, without change, to affirm the validity of
					 that section following statutory amendments made in ch. 9, FSSLA 2005. Chapter
					 9, FSSLA 2005 eliminated the Public Employees' Retirement Board, and largely
					 transferred the board's authority to adopt regulations in 2 AAC 35 to the
					 commissioner of administration.
Authority:
AS
					 39.35.003
AS 39.35.340
AS
					 39.35.370
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 4 - Service under the Defined Benefit Plan (AS 39.35.095 - 39.35.680) › 2 AAC 35.370 - Credited service claims filed after retirement

Current through May 31, 2024
A claim for credited service served before retirement but
				  which is not filed until after appointment to retirement benefits is effective
				  as of the first of the month following the date that the claim is received. The
				  system is not liable for any benefits based upon the newly claimed service
				  before that date.
Effective 7/20/2006, Register 179, the Department of
					 Administration readopted
					 2 AAC 35.370, without change, to affirm the validity of
					 that section following statutory amendments made in ch. 9, FSSLA 2005. Chapter
					 9, FSSLA 2005 eliminated the Public Employees' Retirement Board, and largely
					 transferred the board's authority to adopt regulations in 2 AAC 35 to the
					 commissioner of administration.
Even though the adoption of
					 2 AAC 35.370 was effective 2/13/2004, it was not
					 published until Register 172, January
					 2005.
Authority:
AS
					 39.35.003
AS 39.35.330
AS 39.35.342
AS 39.35.345
AS
					 39.35.360
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 6 - Miscellaneous Provisions Relating to the Defined Benefit Plan (AS 39.35.095 - 39.35.68) › 2 AAC 35.400 - Interest on indebtedness amounts

Current through May 31, 2024
The prescribed rate of interest that accrues on any
				  indebtedness amount under the defined benefit plan of the Public Employees'
				  Retirement System (AS
				  39.35.095-39.35.680) is seven percent,
				  compounded semiannually on June 30 and December 31 of each
				  year.
Authority:
AS
					 39.35.003
AS 39.35.340
AS 39.35.345
AS 39.35.360
AS
					 39.35.385
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 6 - Miscellaneous Provisions Relating to the Defined Benefit Plan (AS 39.35.095 - 39.35.68) › 2 AAC 35.410 - Payment of remaining indebtedness at retirement

Current through May 31, 2024
An employee with an indebtedness to the defined benefit plan
				  of the Public Employees' Retirement System (AS
				  39.35.095-39.35.680) who wishes to pay off
				  the balance of that indebtedness, including accrued interest, must pay off the
				  balance before the employees' retirement benefit begins. Once the employee is
				  appointed to retirement, the application of a lifetime actuarial reduction to
				  the employee's benefits based upon any indebtedness balance known to exist
				  before the appointment may not be changed. Any indebtedness payments received
				  after the employee has been appointed to a retirement benefit will be refunded
				  to the employee.
Authority:
AS
					 39.35.003
AS 39.35.330
AS 39.35.340
AS 39.35.342
AS 39.35.345
AS
					 39.35.360
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 6 - Miscellaneous Provisions Relating to the Defined Benefit Plan (AS 39.35.095 - 39.35.68) › 2 AAC 35.420 - Writing off small indebtedness balances and refunds

Current through May 31, 2024
(a) Indebtedness
				balances of $50 or less in the defined benefit plan of the Public Employees'
				Retirement System (AS
				39.35.095-39.35.680) are written
				off.
(b) Refunds of $50 or less in
				the defined benefit plan of the Public Employees' Retirement System
				(AS
				39.35.095-39.35.680) are written
				off.
Authority:
AS
					 39.35.003
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 6 - Miscellaneous Provisions Relating to the Defined Benefit Plan (AS 39.35.095 - 39.35.68) › 2 AAC 35.430 - Interest on individual accounts

Current through May 31, 2024
(a) The prescribed
				rate of interest to be credited to employee contribution accounts in the
				defined benefit plan of the Public Employees' Retirement System (AS
				39.35.095-39.35.680) is four and one-half
				percent.
(b) This plan is not
				liable for interest on contributions which cannot be posted to the individual
				account.
Authority:
AS
					 39.35.003
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 6 - Miscellaneous Provisions Relating to the Defined Benefit Plan (AS 39.35.095 - 39.35.68) › 2 AAC 35.440 - Assignment of a portion of an employee contribution account to an alternate payee (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 6 - Miscellaneous Provisions Relating to the Defined Benefit Plan (AS 39.35.095 - 39.35.68) › 2 AAC 35.450 - Employment as a peace officer or firefighter after January 1, 1961, with a political subdivision of the state

Current through May 31, 2024
(a) An employee
				participating in the defined benefit plan of the Public Employees' Retirement
				System (AS
				39.35.095-39.35.680) who completes three
				years of service with the state after January 1, 1961, is entitled to credited
				service for employment as a peace officer or fireman performed after January 1,
				1961, for a political subdivision of the state if the employee is vested (has
				five paid-up years) and was participating in the PERS as an active member under
				the peace officer or fireman category on July 1, 1980.
(b) Retroactive contributions for service as
				a peace officer or fireman in the case of an active employee vesting before or
				during the calendar year 1980 are calculated by multiplying six percent times
				the 1980 full-calendar-year salary or estimated full-calendar-year salary times
				years of credited service.
(c)
				Retroactive contributions for service as a peace officer or fireman in the case
				of an active employee vesting after December 31, 1980, are calculated by
				multiplying six percent times the full-calendar-year or estimated
				full-calendar-year salary for the year in which the employee becomes vested
				times years of credited service.
(d) Under this section, interest accrues on
				the indebtedness of a peace officer or fireman beginning July 1, 1983, or one
				year following the date the peace officer or fireman becomes vested, whichever
				is later. Any outstanding indebtedness which exists at the time a peace officer
				or a fireman is appointed to retirement will necessitate an actuarial
				adjustment to the benefits payable based upon that peace officer or fireman
				employment.
Authority:
AS
					 39.35.003
AS
					 39.35.680
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 6 - Miscellaneous Provisions Relating to the Defined Benefit Plan (AS 39.35.095 - 39.35.68) › 2 AAC 35.460 - Coverage as a peace officer or firefighter

Current through May 31, 2024
Except as may be expressly authorized by
				  AS
				  39.35.095-39.35.680, for purposes of the
				  statutes governing the defined benefit plan of the Public Employees' Retirement
				  System (AS
				  39.35.095-39.35.680)
(1) "peace officer" means only a person who
				is a regular employee of a police agency or organization which is part of the
				state or a political subdivision of the state, and who has primary
				responsibility for the prevention and detection of crime and the enforcement of
				the fish and game, penal, traffic or highway laws of the state or employing
				political subdivision;
(2)
				"firefighter" or "fire chief" means only a person who is a regular employee of
				a fire agency or organization of the state or a political subdivision of the
				state and who is authorized to act under AS 18.70.
Authority:
AS
					 39.35.003
AS
					 39.35.680
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 6 - Miscellaneous Provisions Relating to the Defined Benefit Plan (AS 39.35.095 - 39.35.68) › 2 AAC 35.470 - Membership criteria for University of Alaska personnel

Current through May 31, 2024
(a) This section
				determines which University of Alaska personnel are members of the Public
				Employees' Retirement System.
(b)
				The University of Alaska shall make a recommended designation to the
				administrator of all University of Alaska positions as belonging to the Public
				Employees' Retirement System (PERS), the Teachers' Retirement System (TRS), or
				neither. Those positions which the recommended designation would assign to the
				PERS shall be those positions subject to a formal university position
				classification and evaluation system and whose occupants do not have academic
				standing or rank as defined by the statutes and regulations governing the
				TRS.
(c) Final approval of the
				designation of positions and the membership of employees shall be made by the
				administrator of the Public Employees' Retirement System.
Authority:
AS
					 39.35.003
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 6 - Miscellaneous Provisions Relating to the Defined Benefit Plan (AS 39.35.095 - 39.35.68) › 2 AAC 35.480 - Adoption of unisex tables

Current through May 31, 2024
The defined benefit plan of the Public Employees' Retirement
				  System (AS
				  39.35.095-39.35.680) shall use unisex tables
				  containing unisex joint and survivor option factors, unisex early retirement
				  factors, and unisex indebtedness factors in all appropriate computations. The
				  plan shall incorporate unisex level income option factors that will guarantee
				  that a level income monthly benefit may never be reduced below
				  $50.
Authority:
AS
					 39.35.003
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 15 - Miscellaneous › 2 AAC 35.990 - Definitions

Current through May 31, 2024
(a) In this chapter, unless the context
				otherwise requires, "division" means the Division of Retirement and Benefits in
				the Department of Administration.
(b) In
				AS
				39.35.006, "decision made by the
				administrator" means a decision in a matter over which the administrator has
				control, and does not include a decision by an employer.
(c) In
				AS
				39.35.120, "commencement of employment" means
				the time at which the employee becomes an active member of the system as
				defined in
				AS
				39.35.680.
(d) In
				AS
				39.35.370(h), "probation
				officer" means a person employed as a probation officer by the Department of
				Corrections, regardless of whether the person is assigned to a correctional
				facility.
(e) In
				AS
				39.35.520(a), "change or
				error is made in the records maintained by the system" means a correction or
				mistake made in the records as a result of the entry of incorrect information
				about a member into the records.
(f) In the definition of "occupational
				disability" in
				AS
				39.35.680, "wilful negligence" means
				intentional misconduct or gross negligence.
(g) In
				AS
				39.35.400(b), "reaches
				normal retirement age" means
(1) for a member
				first joining the system before July 1, 1986, reaches age 55 with 5 years of
				credited service for which no indebtedness is due;
(2) for a member first joining the system on
				or after July 1, 1986, reaches age 60 with 5 years of credited service for
				which no indebtedness is due.
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.021 - Employers to supply employment records

Current through May 31, 2024
(a) The employer
				shall transmit to the administrator records concerning an employee's period of
				service, date of birth, compensation, entrance into service, death, withdrawal
				and other data necessary for the proper and effective operation of the system
				not later than 10 days of the date of occurrence or the first day of the
				payroll period occurring closest to the event, whichever is earlier.
(b) The administrator may perform an audit,
				review or assessment of the records of the employer to ensure compliance with
				the statutes and regulations of the public employees' retirement system and to
				confirm the accuracy of the information reported by the employer to the
				plan.
(c) An audit, review or
				assessment of the employer records to determine an employer's compliance with
				the plan provisions shall include a desk audit, a field audit or
				both.
(d) In conducting an audit,
				review or assessment of the employer records, the employer shall allow the
				administrator or administrator's designee access to original records
				documenting personnel hiring and employment practices.
(e) Following the audit, review or assessment
				of the employer records, the employer will be provided with written preliminary
				findings. The preliminary findings will identify inaccuracies and issues to be
				resolved to maintain compliance with plan provisions. Not later than 30 days of
				the date of the receipt of the preliminary findings the employer shall submit
				additional documentation for consideration or to respond to the preliminary
				findings.
(f) The final audit will
				include audit or review findings and will be provided to the employer not later
				than 60 days after consideration of any documentation or response submitted
				under ( e) of this section.
(g) In
				this section, unless the context otherwise requires,
(1) "audit" means the process of obtaining
				competent evidentiary material about employer records through inspection,
				observation, inquiry, and confirmation sufficient to support a reasonable basis
				for determining the employer's compliance with the legal requirements of the
				teachers' retirement system.
(2)
				"desk audit" means an audit of an employer's records conducted by the
				administrator or designee based upon an examination of an employer's records
				without an onsite visit to the location of the employer's business
				records;
(3) "field audit" means an
				audit of an employer conducted by the administrator or designee based upon an
				examination of an employer's records with an on-site visit to the location of
				the employer's business records.
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.022 - Application for retirement or account distribution

Current through May 31, 2024
It is the responsibility of a member of the Teachers'
				  Retirement System to make application for retirement under the defined benefits
				  plan or for account distribution under the defined contribution plan in writing
				  on a form prescribed by the administrator. The effective date of application is
				  the day the application is received by the division, or, if mailed, the day the
				  application is postmarked. A member requesting appointment to retirement should
				  apply 30 days before the requested retirement date.
Authority:
AS
					 14.25.003
AS 14.25.110
AS
					 14.25.430
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.023 - Application for disability benefits

Current through May 31, 2024
(a) The
				administrator shall determine eligibility for disability benefits under
				AS
				14.25.130 or
				AS
				14.25.485. The administrator may require the
				member to provide additional information and to submit to an examination by one
				or more physicians of the administrator's choosing at the division's
				expense.
(b) A member may apply to
				the administrator for a determination of eligibility for disability benefits
				before employment is terminated. A determination by the administrator finding
				disability is void if the member fails to terminate employment within 30 days
				of the date of the determination.
(c) When a determination is made under this
				section before termination, notice of the determination will be mailed to the
				member's employer.
(d) A member who
				fails to file an application for disability benefits within the time
				established by
				AS
				14.25.130 or
				AS
				14.25.485 forfeits the right to apply, unless
				the member demonstrates to the administrator that there are extraordinary
				circumstances that prevented the person from meeting the deadline.
				Extraordinary circumstances may include being adjudged as incompetent or
				confined to a hospital, but do not include lack of information or mere
				neglect.
Authority:
AS
					 14.25.003
AS 14.25.130
AS
					 14.25.485
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.025 - Compliance with the Internal Revenue Code

Current through May 31, 2024
(a) Pursuant to AS
				14.25 .110 and for purposes of compliance with the Internal Revenue Code of
				1986, as amended, and applicable Treasury Regulations, the Teachers' Retirement
				System Tiers 1 and 2 Defined Benefit Plan under
				AS
				14.25.009 -
				14.25.220 adopts by reference, as
				part of the governing Plan document, the
Retirement System IRS
				Compliance Policy
dated August 2015 as amended from time to
				time.
(b) When an amended version of
				the
Retirement System IRS Compliance Policy
is made available,
				the Division will, not later than 30 days after the effective date of the
				amended version, post on the Alaska Online Public Notice System and publish in
				a newspaper of general circulation or trade or industry publication a notice
				that describes the amended material and how a copy of the amended version may
				be obtained or reviewed. The division will also furnish the notice described in
				this subsection to each person or group that has filed a request for notice of
				proposed action with the commissioner and furnish a copy to each incumbent
				Alaska state legislator, the Legislative Affairs Agency, and to the regulations
				attorney in the Department of Law.
The Retirement System IRS Compliance Policy is posted on
					 the Division of Retirement and Benefits website at
http://doa.alaska.gov/drb
.
Authority:
AS
					 14.25.003
AS
					 14.25.004
AS 14.25.005
AS 14.25.110
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.030 - Regulations

Current through May 31, 2024
(a) Repealed 7/20/2006.
(b) Except as provided in (c) of this
				section, the commissioner will give public notice, in accordance with
				AS
				14.25.005, of the proposed adoption,
				amendment, or repeal of a regulation at least 30 days prior to taking action on
				the proposal. This 30-day requirement does not apply if the commissioner
				decides not to adopt, amend, or repeal the regulation. Public notice will
				include an informative summary of the action proposed to be taken; a date
				through which written comments on the proposed action will be accepted from the
				public; and the time and place of any hearings at which oral comments from the
				public will be accepted, if the commissioner decides to schedule such hearings.
				Upon request from any person, the commissioner will provide that person with
				the text of any regulation or proposed regulation whose adoption, amendment, or
				repeal is being considered. The commissioner will consider all comments
				presented under this subsection before adopting, amending, or repealing a
				regulation. If a hearing is held under this subsection, the commissioner may
				continue or postpone the hearing to a time and place that the commissioner
				determines to be suitable. The commissioner may take an action that varies from
				the proposed action set out in the notice required by this subsection if the
				subject matter of a regulation adopted, amended, or repealed remains the same
				as that included in the public notice.
(c) If the commissioner adopts, amends, or
				repeals a regulation as an emergency regulation under
				AS
				14.25.005(h), the
				commissioner's action will be accompanied by a written finding that the action
				meets the standards set out in
				AS
				14.25.005(h) for an
				emergency action to be valid. This written finding will include a summary of
				the facts constituting the emergency. The public notice that is required by
				AS
				14.25.005(h) after the
				emergency action will comply with (b) of this section. An emergency regulation
				adopted, amended, or repealed under
				AS
				14.25.005(h) and this
				subsection remains in effect only 30 days after its effective date, unless the
				emergency regulation is proposed for adoption, amendment, or repeal on a
				permanent basis under
				AS
				14.25.005 and this section.
(d) Repealed 7/20/2006.
(e) Repealed 7/20/2006.
(f) The commissioner will make copies of
				adopted regulations available to the public upon request.
Authority:
AS
					 14.25.003
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.035 - Hearing on request for waiver under AS 1425175

Current through May 31, 2024
The commissioner of administration may hold a hearing on a
				  request for a waiver under
				  AS
				  14.25.175. The commissioner may appoint a
				  person to hear the evidence on such a request and make a recommendation to the
				  commissioner.
Authority:
AS
					 14.25.003
AS
					 14.25.175
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.040 - Notice of appeal rights

Current through May 31, 2024
The division shall include with any final decision by the
				  administrator, and the commissioner of administration shall include with any
				  decision regarding a request for a waiver of an adjustment under
				  AS
				  14.25.175, an outline of the procedures for
				  filing an appeal of the decision and the notice of appeal form necessary to
				  initiate the appeal. The outline or notice shall include a statement that the
				  appellant has a right to counsel at appellant's cost in the appeal. A final
				  decision of the administrator includes, a final determination of eligibility
				  for benefits, a reduction in benefits, or the denial of a review of a decision
				  by a division supervisor.
Even though
					 2 AAC 36.040 was repealed and readopted effective
					 4/25/97, it was not published until Register 150, July 1999.
Even though the 1998 amendment to
					 2 AAC 36.040 was effective 11/29/98, it was not
					 published until Register 151, October
					 1999.
Authority:
AS
					 14.25.003
AS
					 14.25.175
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.050 - Appeals (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.060 - Filing of notice of appeal

Current through May 31, 2024
(a) A person who
				wishes to appeal a decision of the division under AS 14.25 shall file a notice
				of appeal with the division within 30 days of the date that the person receives
				notice of the decision. If the person wishes to appeal a decision of the
				commissioner of administration under
				AS
				14.25.175, the person must file a notice of
				appeal with the commissioner within 30 days of the date that the person
				receives notice of the decision. The commissioner of administration will send
				to the division a copy of any notice of appeal that the commissioner receives
				under this subsection, and the division will notify the person wishing to
				appeal if the notice of appeal is untimely.
(b) Repealed 7/20/2006.
(c) Repealed 7/20/2006.
(d) A person who fails to file the notice of
				appeal within the time established by this section forfeits the right to
				appeal, unless the person demonstrates to the satisfaction of the administrator
				that there are extraordinary circumstances that prevented the person from
				meeting the deadline. Extraordinary circumstances may include being adjudged as
				incompetent or confined to a hospital, but do not include lack of information
				or mere neglect. This subsection applies to untimely notices of appeals filed
				with the commissioner of administration under (a) of this section as well as to
				notices of appeal filed with the division.
(e) If a person files an untimely notice of
				appeal, including a notice of appeal to the commissioner of administration
				under AS
				14.25.175, without explanation of why the
				filing is untimely, the division shall return the notice of appeal to the
				person, and inform the person that the person may resubmit the notice with an
				explanation of why it was not timely filed. If the person resubmits the notice
				of appeal with an explanation or if the original untimely notice of appeal
				contained an explanation of untimeliness, and the administrator in either
				situation found that the explanation did not establish extraordinary
				circumstances excusing the untimeliness under (d) of this section, the person
				may file a new notice of appeal within 30 days of the date that the person
				receives notice of the decision refusing to accept the untimely first
				appeal.
Authority:
AS
					 14.25.003
AS
					 14.25.175
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.070 - Division to notify office of administrative hearings

Current through May 31, 2024
Upon receipt of a timely notice of appeal, including a timely
				  notice of appeal received from the commissioner of administration under
				  2 AAC 36.060(a), the division shall
				  date-stamp the receipt and promptly send a copy of that notice to the office of
				  administrative hearings. If the only timely notice of appeal relates to the
				  decision of the administrator not to accept an untimely notice of appeal under
				  2 AAC 36.060(d), the administrator
				  shall send to the office of administrative hearings only the notice of appeal
				  relating to the decision not to accent the untimely notice of
				  appeal.
Authority:
AS
					 14.25.003
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.080 - Form of notice

Current through May 31, 2024
A notice of appeal must include the following
				  information:
(1) the action by the
				division that the appellant is appealing and the relief the appellant
				seeks;
(2) the grounds for the
				appeal;
(3) whether the appellant
				requests an informal conference with the division during the pendency of the
				appeal before the office of administrative hearings, if an informal conference
				is authorized by
				2 AAC 36.090.
Authority:
AS
					 14.25.003
AS
					 14.25.175
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.090 - Informal conference

Current through May 31, 2024
If an appellant requests an informal conference with the
				  division under
				  2 AAC 36.080(3), the division will
				  convene an informal conference in the office of the division, or at another
				  location or by another means, such as by telephone, that is convenient for the
				  appellant and the division, and at a time that does not delay the appellant's
				  hearing before the office of administrative hearings. If the informal
				  conference resolves the issues being appealed, in whole or in part, the
				  division will notify the office of administrative hearings, and the appellant
				  may withdraw or modify the appeal. Informal conferences are not authorized when
				  the decision being appealed is a decision of the commissioner of administration
				  under AS
				  14.25.175.
Authority:
AS
					 14.25.003
AS
					 14.25.175
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.092 - Place for filing with the division

Current through May 31, 2024
(a) When a person
				is required to make a filing with the division under AS 14.25 or this chapter,
				including a notice of appeal, the person may make that filing by
				hand-delivering or mailing the filing to any office of the division. When a
				person is required to make a filing with the commissioner of administration
				under AS
				14.25.175, the person may make that filing by
				hand-delivering or mailing the filing to office of the commissioner in
				Juneau.
(b) A filing made by a
				person to the person's employer does not constitute a valid filing with the
				division or with the commissioner of administration. If the employer forwards
				the filing to the division, if that is the appropriate place of filing, or to
				the commissioner of administration, if the commissioner's office is the
				appropriate place of filing, a valid filing is then effected.
Authority:
AS
					 14.25.003
AS
					 14.25.175
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.094 - Time of action

Current through May 31, 2024
(a) When a person is required to make a
				filing with the division, including a notice of appeal, or with the
				commissioner of administration within a certain time period under AS 14.25 or
				this chapter, the effective date of that filing is the day it is received by
				the division or the commissioner, as appropriate, or, if mailed to the
				appropriate entity, the day it is postmarked.
(b) If a mailed filing has an illegible
				postmark or an undated postmark, the postmark date is rebuttably presumed to be
				five working days before the day that the filing is received by the division or
				the commissioner of administration.
(c) If a person makes a filing required to be
				made to the division or to the commissioner of administration to the person's
				employer instead, and the employer forwards the filing to the division or to
				the commissioner, the effective date of the filing is the date that it is
				received by the division or the commissioner, or the date of the postmark or
				other proof of sending by the employer.
Authority:
AS
					 14.25.003
AS
					 14.25.175
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.095 - Normal retirement benefit nonforfeitable

Current through May 31, 2024
(a) For purposes of
				compliance with the Internal Revenue Code 401(a)(7), the normal retirement
				benefit calculated under
				AS
				14.25.470 is nonforfeitable upon attainment
				of normal retirement age.
(b)
				Notwithstanding (a) of this section, a normal retirement benefit is subject to
				the provisions of AS 14.25, including
				AS
				14.25.532.
(c) In the event of a full or partial
				termination of, or a complete discontinuance of employer contributions to the
				plan, the accrued benefits of the affected members under the plan shall be 100
				percent vested and nonforfeitable to the extent funded and required by federal
				law.
(d) This section may not be
				construed as a reduction or limitation of rights previously existing, or as an
				indication that vested benefits would be forfeitable before the stated age is
				attained.
(e) In this section,
				"normal retirement age" means the age set for Medicare eligibility at the time
				the member retires, with the completion of at least 10 years of service,
				whichever is later.
Authority:
AS
					 14.25.003
AS 14.25.004
AS 14.25.005
AS 14.25.320
AS 14.25.440
AS
					 14.25.532
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.096 - Defined contribution plan compliance with the Internal Revenue Code

Current through May 31, 2024
For purposes of compliance with the Internal Revenue Code,
				  the defined contribution plan (AS
				  14.25.310-14.25.590) will be treated as an
				  Internal Revenue Code sec. 414(k) (26 U.S.C.
				  414(k))  plan in which
				  savings are accumulated in an individual retirement account for the exclusive
				  benefit of the member or beneficiaries and certain fixed occupational death and
				  disability benefits are paid.
Authority:
AS
					 14.25.003
Authority:
AS
					 14.25.320
AS 14.25.485
AS
					 14.25.487
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.097 - Normal retirement benefit nonforfeitable

Current through May 31, 2024
(a) For purposes of
				compliance with the Internal Revenue Code 401(a)(7), the normal retirement
				benefit calculated under
				AS
				14.25.110 is nonforfeitable upon attainment
				of normal retirement age.
(b)
				Notwithstanding (a) of this section, a normal retirement benefit is subject to
				the provisions of AS 14.25, including
				AS
				14.25.205 and
				14.25.212.
(c) In the event of a full or partial
				termination of, or a complete discontinuance of employer contributions to the
				plan, the accrued benefits of the affected members under the plan are 100
				percent vested and nonforfeitable to the extent funded and required by federal
				law.
(d) This section may not be
				construed as a reduction or limitation of rights previously existing, or as an
				indication that vested benefits would be forfeitable before the stated age is
				attained.
(e) In this section,
				"normal retirement age" means
(1) for a person
				hired on or after July 1, 1990, age 60 with the completion of at least eight
				years of service, whichever is later;
(2) for a person hired before July 1, 1990,
				age 55 with the completion of at least eight years of service, whichever is
				later.
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.098 - Transfer into defined contribution plan by nonvested members of defined benefit plan

Current through May 31, 2024
(a) A nonvested member of the defined benefit
				plan (AS
				14.25.009-14.25.220) who wishes to
				participate in the defined contribution plan (AS
				14.25.310-14.25.590) under
				AS
				14.25.540 must make that election within 12
				months of the effective date of the member's employer's election to participate
				in the defined contribution plan. The member must also certify in writing to
				the administrator that the member has carefully reviewed the information sent
				to the member under
				AS
				14.25.540(h) and that the
				member understands that the member had the right to review the decision to
				transfer with a qualified employee of the division before the member made the
				decision.
(b) A matching employer
				contribution made on behalf of a member of the defined contribution plan under
				AS
				14.25.540(c) may not exceed
				the limits set out in sec. 415(c) of the Internal Revenue Code (26 U.S.C.
				415(c))  during the
				applicable limitation year, as defined in
				AS
				14.25.590. If the matching employer
				contribution would exceed the limits during the limitation year in which the
				transfer occurs, the remaining amount of the matching employer contribution
				shall be made in the next limitation year, if the limits would not be
				exceeded.
(c) Membership service
				previously earned in the defined benefit plan by a former member of that plan
				who has elected to become a member of the defined contribution plan shall be
				credited for purposes of determining vesting in the matching employer
				contribution under
				AS
				14.25.540(c) and in
				subsequent employer contributions under
				AS
				14.25.390(b).
(d) An employer participating in the defined
				benefit plan that elects to consent to transfers of its nonvested employees in
				that plan to the defined contribution plan must make that election through a
				resolution of the employer's governing body.
(e) For purposes of this section and
				AS
				14.25.540, "membership service" means service
				with a participating employer under
				AS
				14.25.009-14.25.220 for which contributions
				have been paid and does not include any service for which reinstatement
				indebtedness has not been fully paid.
Authority:
AS
					 14.25.003
AS 14.25.350
AS 14.25.380
AS 14.25.390
AS
					 14.25.540
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.099 - Compliance with the Internal Revenue Code

Current through May 31, 2024
(a) Pursuant to
				AS
				14.25.320 and for purposes of compliance with
				the Internal Revenue Code of 1986, as amended, and applicable Treasury
				Regulations, the Teachers' Retirement System Tier 3 Defined Contribution Plan
				under AS
				14.25.310 -
				AS
				14.25.590 hereby adopts by reference, as part
				of the governing Plan document, the provisions of the
Retirement System
				IRS Compliance Policy
dated August 2015 as amended from time to
				time.
(b) When an amended version
				of the
Retirement System IRS Compliance Policy
is made
				available, the Division will, not later than 30 days after the effective date
				of the amended version, post on the Alaska Online Public Notice System and
				publish in a newspaper of general circulation or trade or industry publication
				a notice that describes the amended material and how a copy of the amended
				version may be obtained or reviewed. The division will also furnish notice
				described in this subsection to each person or group that has filed a request
				for notice of proposed action with the commissioner and furnish a copy to each
				incumbent Alaska state legislator, the Legislative Affairs Agency, and to the
				regulations attorney in the Department of Law.
The Retirement System IRS Compliance Policy is posted on
					 the Division of Retirement and Benefits website at
http://doa.alaska.gov/drb
.
Authority:
AS
					 14.25.003
AS
					 14.25.004
AS 14.25.005
AS 14.25.320
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.100 - Scheduling appeal (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.110 - Presentation of evidence (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.115 - Physician board members in appeals to determine medical eligibility for disability benefits (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.117 - Subpoenas and preservation of testimony (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.120 - Appeal procedures (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.130 - Deliberations on appeal (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.140 - Decision on appeal to be written (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.145 - Reconsideration (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.150 - Interest (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.160 - Calculation of indebtedness for territorial service claimed under AS 14.25.105 (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.165 - Payment of remaining indebtedness at retirement (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.170 - Calculation of average base salary for teachers with sabbatical leave (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.180 - Calculation of average base salary and TRS contribution amounts (Repealed)

Current through May 31, 2024
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.181 - Limitation on fixed benefits in defined contribution plan

Current through May 31, 2024
All of the fixed benefits in the defined contribution plan
				  (AS
				  14.25.310-14.25.590) are subject to the
				  limitation on benefits in sec. 415(b) of the Internal Revenue Code (26 U.S.C. sec. 415(b)), including monthly disability payments under
				  AS
				  14.25.485 and monthly survivor pension
				  payments under
				  AS
				  14.25.485(i) and
				  14.25.487.
Authority:
AS
					 14.25.003
AS 14.25.320
AS 14.25.380
AS 14.25.485
AS
					 14.25.487
Alaska Administrative Code › Title 2 - Administration › Chapter 36 - Teachers' Retirement System › Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590) › 2 AAC 36.182 - Procedures for making additional contributions under the defined contribution plan (Repealed)

Current through May 31, 2024