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.
Notes
The 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
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