Statutes, codes, and regulations
Alaska Administrative Code
Title 2 - AdministrationChapter 36 - Teachers' Retirement System
Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590)
Section 2 AAC 36.096 - Defined contribution plan compliance with the Internal Revenue Code

2 Alaska Admin. Code § 36.096

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Current through September 25, 2024
Section 2 AAC 36.096 - Defined contribution plan compliance with the Internal Revenue Code

For purposes of compliance with the Internal Revenue Code, the defined contribution plan (AS 14.25.310-14.25.590) 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 and certain fixed occupational death and disability benefits are paid.

2 AAC 36.096

Eff. 6/22/2006, Register 179

Authority:AS 14.25.003

Authority:AS 14.25.320

AS 14.25.485

AS 14.25.487