Section 2.35.136. Defined contribution plan compliance with the Internal Revenue Code.

Latest version.

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.

Authorities

39.35.003;39.35.710;39.35.890;39.35.892

Notes

Authority
 AS 39.35.003  
AS 39.35.710  
AS 39.35.890  
AS 39.35.892  
History Eff. 6/22/2006, Register 179

                    
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