Section 2 AAC 36.099 - Compliance with the Internal Revenue Code(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.Eff. 9/24/2015, Register 216, January 2016The 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