Statutes, codes, and regulations
North Dakota Administrative Code
Title 71 - Retirement BoardArticle 71-07 - Pretax Benefits Program
Chapter 71-07-01 - General Organization
Section 71-07-01-01 - Plan document

N.D. Admin. Code 71-07-01-01

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Current through Supplement No. 394, October, 2024
Section 71-07-01-01 - Plan document

The board must prepare a plan document for the pretax benefits program. The plan document must meet applicable requirements of the Internal Revenue Code. The board must annually review any plan document updates prior to the beginning of each new plan year if necessary due to changes in federal law. Modifications must be made to reflect changes in the program and to maintain a qualifiable program pursuant to the Internal Revenue Code.

N.D. Admin Code 71-07-01-01

Amended by Administrative Rules Supplement 2014-352, April 2014, effective April 1, 2014. .

General Authority: NDCC 54-52-04, 54-52.3-02

Law Implemented: NDCC 54-52.3-02