reglab/statecodes huggingface dataset:
Alaska Administrative Code › Title 2 - Administration › Chapter 15 - Purchasing › 2 AAC 15.130 - Electronic disbursements

Current through May 31, 2024
(a) A state agency
			 shall make a disbursement to a payee by electronic methods in accordance with
			 AS
			 37.25.050(a), unless the
(1) state agency has determined that another
			 disbursement method is required or permissible under
			 AS
			 37.25.050(b)(1), (3), (5), or
			 (6); or
(2) payee declines when offered the option of
			 electronic disbursement methods authorized under
			 AS
			 37.25.050(b)(2), (4), or
			 (5).
Alaska Administrative Code › Title 2 - Administration › Chapter 20 - Sale of Surplus Property › 2 AAC 20.010 - Sale of surplus personal property

Current through May 31, 2024
(a) The department
			 shall dispose of all obsolete or surplus personal property of the state for
			 which there is no immediate or prospective use. Disposal may be made by
(1) sale, competitive or
			 negotiated;
(2) lease or
			 license;
(3) destruction;
			 or,
(4) in any other manner
			 considered to be in the best interests of the state.
Alaska Administrative Code › Title 2 - Administration › Chapter 20 - Sale of Surplus Property › 2 AAC 20.020 - Bid list

Current through May 31, 2024
The department maintains a list of all people known to be
				interested in bidding for state owned property. Any person who wishes may have
				his name included on the list by making application to the
				department.
These regulations were voluntarily filed on 12/14/72 by the
				  Division of Supply, Department of Administration, and are listed here as public
				  information.
Authority:
AS
				  37.05.020
Alaska Administrative Code › Title 2 - Administration › Chapter 21 - Division of Information Services › 2 AAC 21.100 - Allocation of Girdwood/Turnagain Arm and Kenai microwave television distribution systems

Current through May 31, 2024
(a) The Girdwood/Turnagain Arm microwave
			 television distribution system, which provides service to Bird Creek, Indian,
			 and Girdwood, and the Kenai Peninsula microwave television distribution system,
			 which provides service to Soldotna, Kenai, Homer, and other communities on the
			 western Kenai Peninsula, have four channels available for broadcasting
			 television signals. The Department of Administration will allocate the four
			 channels as follows:
(1) the department will
			 set aside one channel for use by the Anchorage Public Broadcasting Station; use
			 of the channel will be provided free of charge to that station in recognition
			 of the unique public service it provides;
(2) the department will allocate the
			 remaining three channels to qualified applicants; successful applicants will be
			 issued nontransferable access to and use of the microwave television
			 distribution systems through the issuance of two-year term contracts;
			 additional applications will be accepted when existing contracts expire or when
			 vacancies on the microwave systems occur.
Alaska Administrative Code › Title 2 - Administration › Chapter 25 - Claims › 2 AAC 25.010 - Presentation of claims required

Current through May 31, 2024
(a) No claim for
			 reimbursement for money expended, or for compensation for labor, materials, or
			 supplies furnished, or services given to or for the state, may be processed
			 under this chapter unless it first was promptly presented to the appropriate
			 administrative or executive officer for approval and payment.
(b) For purposes of filing claims under this
			 chapter, unless otherwise specified by law, "promptly" in (a) of this section
			 means within six months after the money was expended, the labor, materials, or
			 supplies were furnished, or the services were given to or for the state.
			 However, this time limitation may be waived for good cause shown.
(c) The scope of the claim may properly
			 include
(1) reimbursement for money expended
			 or compensation for labor, materials, or supplies furnished or services given
			 to or for the state;
(2) awards for
			 damages, lost profits, and lost interest; and
(3) any other expenses incurred as a result
			 of the contractual relationships between the claimant and the state.
Alaska Administrative Code › Title 2 - Administration › Chapter 25 - Claims › 2 AAC 25.020 - Review of disallowance by appropriate administrative or executive officer

Current through May 31, 2024
(a) If the
			 appropriate administrative or executive officer disallows all or part of the
			 claim, the claimant may obtain a review of the officer's action by applying
			 within 60 calendar days after receipt of the disallowance to the Department of
			 Administration, P.O. Box C, Juneau, Alaska 99811, either orally or in
			 writing.
(b) If the application for
			 a review is made orally, the department will, in its discretion, request that
			 the claimant file a written application identifying the claim and the decision
			 disallowing it if the department reasonably believes a written application is
			 necessary to enable the department to identify the claim and to obtain the
			 necessary papers and memoranda to proceed with the review. The request for
			 review must clearly state the position of the claimant with respect to the
			 claim.
(c) In all other respects,
			 the procedures for a review under this section will be the same as the
			 procedures for an appeal under this chapter.
Authority:
AS
				  44.77.020
Alaska Administrative Code › Title 2 - Administration › Chapter 25 - Claims › 2 AAC 25.030 - Appeal of disallowance by department of administration

Current through May 31, 2024
(a) If a claim is
			 disallowed by the Department of Administration, the claimant, the appropriate
			 administrative or executive officer who approved the voucher for payment, or
			 both, may appeal to the department from its original decision to disallow the
			 claim by giving a written notice of appeal to the Department of Administration,
			 P.O. Box C, Juneau, Alaska 99811, within 60 days after the claimant or officer
			 receives a written notice of disallowance.
(b) A written notice of appeal under this
			 section need not be in any particular form. However, it must show a desire to
			 have the department review its original decision to disallow, must sufficiently
			 identify the claim to permit the department to make the requested review, and
			 must be signed by the claimant, his agent, or the officer who approved the
			 voucher. The notice of appeal must clearly state the position of the claimant
			 with respect to the claim.
Authority:
AS
				  44.77.040
Alaska Administrative Code › Title 2 - Administration › Chapter 25 - Claims › 2 AAC 25.050 - Procedure following assignment

Current through May 31, 2024
(a) Upon receipt of
			 the assignment of a matter under this chapter, the hearing officer shall have
			 all pertinent papers and memoranda relating to the claim and to the decision to
			 disallow, as designated by any party to the appeal, transmitted to him. The
			 hearing officer, in his discretion, may request that additional papers and
			 memoranda be transmitted to him. The claimant has the right to view any of the
			 aforementioned material.
(b) Upon
			 receipt of the relevant papers and memoranda, the hearing officer shall set a
			 time and place for hearing the appeal. A hearing should be scheduled under this
			 subsection as soon as practical, but not later than 60 calendar days after the
			 hearing officer receives the relevant papers and memoranda.
(c) When a hearing has been scheduled under
			 this section, the hearing officer shall inform the claimant, the officer
			 disallowing payment, the officer approving the voucher and any other interested
			 person, at least 15 calendar days before the hearing, of the place and time set
			 for the hearing. He also shall inform them that they will be given a reasonable
			 opportunity to present their arguments relating to the claim at the
			 hearing.
(d) Either party to the
			 claim may seek to have the hearing date rescheduled. If, in the hearing
			 officer's discretion, the request for rescheduling appears adequately justified
			 the hearing will be rescheduled. Failure of the claimant to appear at the
			 hearing may be grounds for disallowance of the claim.
(e) Both parties to the claim shall submit a
			 hearing memorandum to the Department of Administration before the hearing date.
			 The hearing memorandum should contain factual background, citations of law
			 where appropriate, a statement of position, and the remedy sought. The
			 Department of Administration will forward copies of the hearing memorandum to
			 the adverse parties before the hearing.
Authority:
AS
				  44.77.040
AS
				  44.77.050
Alaska Administrative Code › Title 2 - Administration › Chapter 25 - Claims › 2 AAC 25.060 - Hearing procedure

Current through May 31, 2024
(a) At the hearing, the hearing officer shall
			 hear the arguments of the claimant, the officer disallowing the payment, the
			 officer approving the voucher, and any other interested party.
(b) The hearing officer may hear witnesses on
			 a question of fact involved. These witnesses must be placed under oath before
			 testifying. Both parties to the hearing may present witnesses. The hearing
			 officer may request the testimony of additional witnesses.
(c) The hearing officer may authorize the
			 deposition of an absent witness to be taken.
(d) Witnesses testifying at the hearing and
			 testifying at a deposition must be informed that false testimony is
			 perjury.
(e) Proceedings at the
			 hearing must be electronically recorded. A transcript will be prepared if
			 requested by a party to the action. The party requesting the transcript will be
			 billed the cost of transcribing the recording.
Authority:
AS
				  44.77.040
AS
				  44.77.050
Alaska Administrative Code › Title 2 - Administration › Chapter 25 - Claims › 2 AAC 25.080 - Decision following hearing

Current through May 31, 2024
(a) After hearing
			 the arguments of the parties and any witnesses, and obtaining a written opinion
			 from the Department of Law (if necessary), the hearing officer may affirm,
			 reverse, or modify the original decision disallowing the claim. The hearing
			 officer's decision must be stated in writing, and must include the basis for
			 the decision. Information obtained by the hearing officer subsequent to the
			 hearing may be considered in making a decision if the parties are given an
			 opportunity to comment on it.
(b)
			 In cases of decisions against the state, the hearing officer's written decision
			 must include a statement that the Department of Administration will issue a
			 warrant against the proper appropriation for the sum the hearing officer finds
			 due against the claimant, if any. In all cases the decision must include a
			 statement that if the claimant does not accept the hearing officer's decision
			 he may bring an action under
			 AS
			 09.50.250-09.50.300 and Appellate Rule 45,
			 but only if he brings it within 30 calendar days after receiving notice of the
			 hearing officer's decision. No warrant will be issued until the claimant
			 notifies the Department of Administration in writing that the award is accepted
			 and the claim is satisfied, or until the state agency which was a party to the
			 claim or the Department of Law notifies the Department of Administration that
			 no action was brought on the claimant's claim within 30 days as provided by
			 law.
(c) The hearing officer's
			 decision is the final administrative action available to claimants and is not
			 appealable to the Department of Administration.
Authority:
AS
				  44.77.040
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.070 - Regulations

Current through May 31, 2024
(a) Public notice, under
				AS
				39.35.005, of the proposed adoption,
				amendment, or repeal of a system regulation 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, but is not required to
				respond to comments. 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.
(b) If the commissioner adopts, amends, or
				repeals a regulation as an emergency regulation under
				AS
				39.35.005(h), the
				commissioner's action will be accompanied by a written finding that the action
				meets the standards set out in
				AS
				39.35.005(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
				39.35.005(h) after the
				emergency action will comply with (a) of this section. An emergency regulation
				adopted, amended, or repealed under
				AS
				39.35.005(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
				39.35.005 and this section.
(c) Repealed 7/20/2006.
(d) The commissioner will make copies of
				adopted regulations available to the public upon request.
Authority:
AS
					 39.35.003
AS
					 39.35.005
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.080 - Notice of appeal rights

Current through May 31, 2024
(a) If a final
				decision by the administrator is in whole or in part adverse to the person
				seeking the decision, the division will include with that decision an outline
				of the procedures necessary for filing an administrative appeal of the decision
				and the notice of appeal form necessary to initiate the appeal. The outline or
				notice will include a statement that the person, if filing an appeal, has a
				right to counsel at the person's own expense 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, but does not include a decision on a request for a waiver of an
				adjustment made by the commissioner of administration under
				AS
				39.35.522.
(b) If a decision made by the commissioner of
				administration under
				AS
				39.35.522 on a request for a waiver of an
				adjustment is adverse in whole or in part to the person seeking the waiver, the
				commissioner will notify the person that the person may appeal the decision to
				the office of administrative hearings, and that a notice of appeal must be
				filed with the commissioner within 30 days of the date that the person received
				the notice of the commissioner's decision. The commissioner will send to the
				division a copy of any notices of appeal that the commissioner receives under
				this subsection, and the division will notify the person wishing to appeal if
				the notice of appeal was timely. If the notice of appeal was not timely, the
				process set out under
				2 AAC 35.100(e) applies.
Even though
					 2 AAC 35.080 was repealed and readopted effective
					 9/27/96, it was not published until Register 150, July 1999.
Even though the 1998 amendment to
					 2 AAC 35.080 was effective 11/25/98, it was not
					 published until Register 151, October
					 1999.
Authority:
AS
					 39.35.003
AS 39.35.520
AS
					 39.35.522
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.100 - Filing of notice of appeal

Current through May 31, 2024
(a) A person who
				wishes to appeal a decision of the division under AS 39.35 shall file a notice
				of appeal with the division within 30 days after the date that the person
				receives notice of the decision.
(b) Repealed 7/20/2006.
(c) Repealed 7/20/2006.
(d) A person who fails to file a 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.
(e) If a person
				files an untimely notice of appeal, including a notice of appeal to the
				commissioner of administration under
				AS
				39.35.522, 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
					 39.35.003
AS
					 39.35.522
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.110 - Division to notify office of administrative hearings

Current through May 31, 2024
Upon receipt of a timely notice of appeal, 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 35.100(d), the administrator
				  shall send to the office of administrative hearings only the notice of appeal
				  relating to the decision not to accept the untimely notice of
				  appeal.
Authority:
AS
					 39.35.003
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.120 - Form of notice

Current through May 31, 2024
A notice of appeal must include the following
				  information:
(1) the action by the
				division which the appellant is appealing and the relief the appellant
				seeks;
(2) the grounds for the
				appeal; and
(3) whether the
				appellant requests an informal conference with the division during the pendency
				of the appeal before the office of administrative hearings.
Authority:
AS
					 39.35.003
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.130 - Informal conference

Current through May 31, 2024
If an appellant requests an informal conference with the
				  division under
				  2 AAC 35.120(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.
Authority:
AS
					 39.35.003
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.132 - Place for filing with the division or the commissioner of administration

Current through May 31, 2024
(a) When a
				person is required to make a filing with the division under AS 39.35 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
				39.35.522, 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
					 39.35.003
AS
					 39.35.522
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.134 - 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 39.35 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 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
					 39.35.003
AS
					 39.35.522
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.136 - 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
				  39.35.700-39.35.990) 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, certain fixed occupational death and
				  disability benefits are paid, and certain fixed retirement and survivor
				  benefits for peace officers and fire fighters are paid.
Authority:
AS
					 39.35.003
AS 39.35.710
AS 39.35.890
AS
					 39.35.892
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.137 - 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
				39.35.870 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 39.35, including
				AS
				39.35.932.
(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 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
					 39.35.003
AS 39.35.005
AS 39.35.710
AS 39.35.870
AS
					 39.35.932
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.138 - 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
				39.35.095-39.35.680) who wishes to
				participate in the defined contribution plan (AS
				39.35.700-39.35.990) under
				AS
				39.35.940 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
				39.35.940(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
				39.35.940(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
				39.35.990. 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
				39.35.940(c) and in
				subsequent employer contributions under
				AS
				39.35.790(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
				amendment of the employer's participation agreement and through a resolution of
				the employer's governing body.
(e)
				For purposes of this section and
				AS
				39.35.940, "membership service" means service
				with a participating employer under
				AS
				39.35.095-39.35.680 for which contributions
				have been paid and does not include any service for which reinstatement
				indebtedness has not been fully paid.
Authority:
AS
					 39.35.003
AS 39.35.710
AS 39.35.780
AS 39.35.790
AS
					 39.35.940
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.139 - Compliance with the Internal Revenue Code

Current through May 31, 2024
(a) Pursuant to
				AS
				39.35.710, and for purposes of compliance
				with the Internal Revenue Code of 1986, as amended, and applicable Treasury
				Regulations, the Public Employees' Retirement System Tier 4 Defined
				Contribution Plan under
				AS
				39.35.700 -
				AS
				39.35.990 hereby 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
					 39.35.003
AS
					 39.35.005
AS 39.35.710
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.200 - Definition of compensation for employees of the State of Alaska stationed in foreign countries

Current through May 31, 2024
With respect to State of Alaska employees stationed in
				  foreign countries, compensation for retirement purposes will be considered to
				  be the compensation which that employee would receive if the employee were
				  working and holding the same position in Juneau, Alaska.
Effective 7/20/2006, Register 179, the Department of
					 Administration readopted
					 2 AAC 35.200, 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
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.210 - Voluntary contributions

Current through May 31, 2024
(a) An employee may
				elect to make voluntary contributions to the employee savings account under
				AS
				39.35.180, or may suspend or change the
				amount of voluntary contribution at the beginning of a payroll period. The
				employee shall give the administrator 30 days' notice of the election,
				suspension, or change of voluntary contribution.
(b) Repealed 1/13/2010.
Effective 7/20/2006, Register 179, the Department of
					 Administration readopted
					 2 AAC 35.210, 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
					 39.35.180
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.215 - 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
				39.35.370 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 39.35, including
				AS
				39.35.495 and
				39.35.672.
(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, 1986, age 60 with the completion of at least five
				years of service, whichever is later;
(2) for a person hired before July 1, 1986,
				age 55 with the completion of at least five years of service, whichever is
				later.
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.220 - Submission and audit of employer 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 that
				document 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
				public employees' 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 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.221 - Limitation on fixed benefits in defined contribution plan

Current through May 31, 2024
All of the fixed benefits in the defined contribution plan
				  (AS
				  39.35.700-39.35.990) are subject to the
				  limitation on benefits in sec. 415(b) of the Internal Revenue Code (26 U.S.C.
				  415(b)), including monthly
				  disability payments under
				  AS
				  39.35.890, monthly survivor pension payments
				  under AS
				  39.35.890(k) and
				  39.35.892, and monthly retirement
				  pension payments of a disabled peace officer or fire fighter under
				  AS
				  39.35.890(h)(2).
Authority:
AS
					 39.35.003
AS 39.35.710
AS 39.35.780
AS 39.35.890
AS
					 39.35.892
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.222 - Certain periods to count toward vesting in the defined contribution plan and the health reimbursement arrangement plan

Current through May 31, 2024
(a) A period during
				which a member of the defined contribution plan (AS
				39.35.700-39.35.990) is receiving an
				occupational disability benefit under
				AS
				39.35.890 constitutes membership service for
				the purposes of determining vesting in employer contributions under
				AS
				39.35.790(b) and eligibility
				for retirement and medical benefits under
				AS
				39.35.700-39.35.990 and under the health
				reimbursement arrangement plan (AS
				39.30.300-39.30.495).
(b) If a member of the defined contribution
				plan receiving or entitled to receive an occupational disability benefit under
				AS
				39.35.890 dies while receiving that benefit
				or before the commencement of the benefit, the period during which the member
				was eligible for the benefit and the period during which a survivor's benefit
				was paid to a survivor of the member constitute membership service for the
				purposes of determining vesting in employer contributions under
				AS
				39.35.790(b) and eligibility
				for retirement and medical benefits under
				AS
				39.30.300-39.30.495 and
				AS
				39.35.700-39.35.990.
(c) If a member of the defined contribution
				plan suffers an occupational death under
				AS
				39.35.892, the period during which a
				survivor's benefit is paid to a survivor of the member constitutes membership
				service for the purposes of determining vesting in employer contributions under
				AS
				39.35.790(b) and eligibility
				for retirement and medical benefits under
				AS
				39.30.300-39.30.495 and
				AS
				39.35.700-39.35.990.
Authority:
AS
					 39.35.003
AS 39.35.890
AS
					 39.35.892
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.223 - Prohibitions on elections of distributions from individual accounts of members of the defined contribution plan

Current through May 31, 2024
A member of the defined contribution plan (AS
				  39.35.700-39.35.990) may not elect
				  distributions from the member's individual account under
				  AS
				  39.35.810 while the member is receiving or
				  entitled to receive occupational disability benefits under
				  AS
				  39.35.890. A beneficiary of a deceased member
				  of the plan may not elect distributions from the deceased member's individual
				  account under
				  AS
				  39.35.810 while the beneficiary is receiving
				  survivor benefits under
				  AS
				  39.35.890(k) or
				  AS
				  39.35.892.
Authority:
AS
					 39.35.003
AS 39.35.810
AS 39.35.890
AS
					 39.35.892
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.224 - Vesting in employer contributions for members of the defined contribution plan receiving disability benefits

Current through May 31, 2024
Notwithstanding
				  AS
				  39.35.790(b), a member of
				  the defined contribution plan (AS
				  39.35.700-39.35.990) who is appointed to
				  occupational disability under
				  AS
				  39.35.890 becomes fully vested in the
				  employer contributions made under
				  AS
				  39.35.890(d)(2) as those
				  contributions are made.
Authority:
AS
					 39.35.003
AS 39.35.780
AS 39.35.790
AS
					 39.35.890
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.225 - Date of end of payment of survivor benefits under the defined contribution plan to dependent children

Current through May 31, 2024
Survivor benefits under
				  AS
				  39.35.890(k) and
				  AS
				  39.35.892 that are being paid to a dependent
				  child of a member of the defined contribution plan (AS
				  39.35.700-39.35.990) shall terminate on the
				  last day of the month in which the dependent child ceases to be a dependent
				  child as defined in
				  AS
				  39.35.990. If a survivor who has ceased to be
				  a dependent child subsequently becomes a dependent child again as defined in
				  AS
				  39.35.990, survivor benefits to that person
				  shall resume.
Authority:
AS
					 39.35.003
AS 39.35.890
AS
					 39.35.892
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.227 - Bona fide termination of employment

Current through May 31, 2024
(a) For purposes of this chapter, at
				retirement, a member's termination from employment is considered valid only if
				there is no prearrangement between the member and the employer for continued
				employment in any capacity after the retirement effective date. If any
				prearrangement to return to work with the same employer exists before
				retirement, the member will be deemed to not have a bona fide termination of
				employment and the member's retirement shall be void.
(b) Unless (f) of this section applies, for
				purposes of a bona fide termination of employment, the following breaks - in -
				service requirements shall apply:
(1) a
				member under age 62 at the time of retirement cannot return to employment in
				any capacity with the same employer until six months have elapsed from the date
				of retirement;
(2) a member age 62
				or older cannot return to employment with the same employer until 60 days have
				elapsed from the date of retirement.
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.228 - Compensation

Current through May 31, 2024
Except as may be expressly authorized by
				  AS
				  39.35.680(9) and
				  AS
				  39.35.990(7),
				  "remuneration"
(1) means only the
				salary paid to an employee for standard services rendered;
(2) does not include bonuses paid for
				retirement incentives, or additional pay outside the standard salary schedule
				for an employee who agrees to retire if the additional pay is granted within 18
				months before the employee's appointment to retirement.
Authority:
AS
					 39.35.003
AS 39.35.680
AS
					 39.35.990
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.229 - Calculation of employer contributions

Current through May 31, 2024
(a) The
				administrator shall determine the greater of the total base salaries required
				for calculation of employer contributions as the base salaries paid by the
				employer to active employees of the system, or the base salaries paid by the
				employer to employees who were active members of the system during the
				corresponding payroll period for the fiscal year ending June 30, 2008 on an
				annual basis.
(b) To make the
				determination under (a) of this section, total base salaries paid by the
				employer to active employees of the system will be adjusted to include salaries
				of positions terminated on or after July 1, 2008 for an employer that has
				terminated coverage of a department, group, or other classification of
				employees under
				AS
				39.35.615. The adjustment will occur in the
				fiscal year of termination and in subsequent fiscal years.
(c) For purposes of
				AS
				39.35.255(a)(1), payroll
				adjustments required by
				AS
				39.35.520 and submitted by an employer will
				be applied in the fiscal year in which they were received.
The Department of Administration originally adopted this
					 regulation with the section number
					 2 AAC 35.230, a number already in use for an existing
					 regulation. When preparing this section for publication in Register 199
					 (October 2011), the regulations attorney made a technical revision under
					 AS
					 44.62.125(b)(6), renumbering
					 this section as
					 2 AAC 35.229.
Authority:
AS
					 39.35.003
AS 39.35.255
AS 39.35.615
AS 39.35.620
AS
					 39.35.625
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.230 - Defined benefit and defined contribution employee eligibility for medical benefits after employer termination

Current through May 31, 2024
(a) A non-vested
				defined benefit employee of an employer terminating participation under
				AS
				39.35.620 who has elected to be fully vested
				is eligible for retirement benefits under
				AS
				39.35.370 regardless of the requirement for
				at least five years of credited service. An employee who first entered the plan
				on or after July 1, 1996 is not vested in medical benefits under
				AS
				39.35.535 unless the member has 10 years of
				credited service.
(b) A non-vested
				defined contribution employee of an employer terminating participation under
				AS
				39.35.958 is considered fully vested in the
				employer contributions under
				AS
				39.35.790 and in the employee contributions
				under AS
				39.35.730. The employee is not vested in
				medical benefits under
				AS
				39.35.880 or the health reimbursement
				arrangement under
				AS
				39.30.390.
(c) A vested defined contribution employee of
				an employer terminating participation under
				AS
				39.35.958 is not vested in medical benefits
				under AS
				39.35.880 or the health reimbursement
				arrangement under
				AS
				39.30.390 unless the employee meets the
				eligibility requirements of
				AS
				39.35.870.
Authority:
AS
					 39.30.390
AS 39.35.003
AS 39.35.535
AS 39.35.620
AS 39.35.870
AS
					 39.35.880
Alaska Administrative Code › Title 2 - Administration › Chapter 35 - Public Employees' Retirement System › Article 2 - Submission and audit of employer records › 2 AAC 35.231 - Forms of distribution under the defined contribution plan

Current through May 31, 2024
In addition to distribution options under
				  AS
				  39.35.820(a), a participant
				  may elect to receive the participant's share of the individual account in a
				  periodic payment paid monthly, quarterly, semi-annually, or annually which
				  allows the participant to receive benefit payments out of their accounts while
				  staying invested in the current fund offerings provided by the plan. A
				  participant may select from the following payment schedules:
(1) a period certain where the participant
				selects length of time to receive funds;
(2) a minimum distribution option where the
				amounts paid will be recalculated annually and paid at the minimum distribution
				level; or
(3)a payment certain
				where the participant selects amount to be paid out and continue until funds
				are depleted.
All distributions of benefits must be made in accordance with
				  Internal Revenue Code provisions, which shall override any distribution options
				  inconsistent with such provisions. Any distribution, if applicable, will be
				  subject to the withholding of taxes which will be remitted to the Internal
				  Revenue Service.
Authority:
AS  39.35.004
AS  39.35.005
AS  39.35.820