Statutes, codes, and regulations
Alaska Administrative Code
Title 2 - AdministrationChapter 35 - Public Employees' Retirement System
Article 2 - Submission and audit of employer records
Section 2 AAC 35.136 - Defined contribution plan compliance with the Internal Revenue Code

2 Alaska Admin. Code § 35.136

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Current through October 17, 2024
Section 2 AAC 35.136 - Defined contribution plan compliance with the Internal Revenue Code

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.

2 AAC 35.136

Eff. 6/22/2006, Register 179

Authority:AS 39.35.003

AS 39.35.710

AS 39.35.890

AS 39.35.892