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).
2 AAC 35.221
Authority:AS 39.35.003
AS 39.35.710
AS 39.35.780
AS 39.35.890
AS 39.35.892