Chapter 1 - General Rules
- § 105 KAR 1:001 - Definitions for 105 KAR Chapter 1
- § 105 KAR 1:020 - Reciprocal program between CERS, KERS, SPRS, TRS, JRP and LRP
- § 105 KAR 1:070 - [Repealed]
- § 105 KAR 1:071 - [Repealed]
- § 105 KAR 1:120 - Participation of agencies
- § 105 KAR 1:130 - Hazardous duty coverage
- § 105 KAR 1:140 - Employer's administrative duties
- § 105 KAR 1:145 - Voluntary cessation of participation by employers
- § 105 KAR 1:147 - Involuntary Cessation of participating employers
- § 105 KAR 1:148 - [Effective until 10/25/2030] Merged, split, new, separate, or separated employers or entities
- § 105 KAR 1:148 - [Effective 10/25/2030] Merged, split, new, separate, or separated employers or entities, version 2
- § 105 KAR 1:149 - Quasi-governmental employer cessation window
- § 105 KAR 1:150 - Installment purchase procedures
- § 105 KAR 1:160 - Sick leave plans
- § 105 KAR 1:170 - Membership form requirements
- § 105 KAR 1:180 - Death before retirement procedures
- § 105 KAR 1:190 - Qualified domestic relations orders
- § 105 KAR 1:200 - Retirement procedures and forms
- § 105 KAR 1:210 - Disability procedures
- § 105 KAR 1:215 - Administrative hearing
- § 105 KAR 1:220 - Periodic disability review
- § 105 KAR 1:240 - Death after retirement procedures
- § 105 KAR 1:250 - Participation of county attorney employees
- § 105 KAR 1:260 - Purchase of out-of-state service credit
- § 105 KAR 1:270 - Federal tax withholding or direct rollover of eligible distributions
- § 105 KAR 1:300 - Determination of service credit for classified employees
- § 105 KAR 1:310 - Fred Capps Memorial Act
- § 105 KAR 1:320 - Proration of service credit
- § 105 KAR 1:330 - Purchase of service credit
- § 105 KAR 1:340 - Rollovers and transfers of contributions in other plans
- § 105 KAR 1:345 - Rollovers and transfers of contributions to other plans
- § 105 KAR 1:350 - Collection of account without formal administration of estate
- § 105 KAR 1:365 - Hybrid cash balance plan
- § 105 KAR 1:370 - [Repealed]
- § 105 KAR 1:371 - [Repealed]
- § 105 KAR 1:380 - Minimum distribution
- § 105 KAR 1:390 - Employment after retirement
- § 105 KAR 1:400 - Federal taxation limitation year
- § 105 KAR 1:410 - Kentucky Retirement Systems Health Insurance and Kentucky Retirement Systems Insurance Fund Trust
- § 105 KAR 1:411 - Hospital and medical insurance for retired members and Kentucky Retirement Systems Insurance Fund Trust
- § 105 KAR 1:415 - Reimbursement of hospital and medical insurance premiums for Medicare eligible retired members reemployed with a participating employer
- § 105 KAR 1:420 - 401(h) account established under 26 U.S.C. 401(h)
- § 105 KAR 1:430 - General compliance with federal tax laws
- § 105 KAR 1:440 - Kentucky retirement systems trustee education program
- § 105 KAR 1:445 - Electronic ballots in Trustee elections
- § 105 KAR 1:450 - [Repealed]
- § 105 KAR 1:451 - Quasi-governmental employer reports on independent contractors and leased employees
- § 105 KAR 1:455 - In line of duty Hazardous Retirement Disability Benefits
- § 105 KAR 1:457 - In-line-of-duty survivor benefits
- § 105 KAR 1:470 - Agency communications
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- § 105 KAR 1:001 - Definitions for 105 KAR Chapter 1
- § 105 KAR 1:020 - Reciprocal program between CERS, KERS, SPRS, TRS, JRP and LRP
- § 105 KAR 1:070 - [Repealed]
- § 105 KAR 1:071 - [Repealed]
- § 105 KAR 1:120 - Participation of agencies
- § 105 KAR 1:130 - Hazardous duty coverage
- § 105 KAR 1:140 - Employer's administrative duties
- § 105 KAR 1:145 - Voluntary cessation of participation by employers
- § 105 KAR 1:147 - Involuntary Cessation of participating employers
- § 105 KAR 1:148 - [Effective until 10/25/2030] Merged, split, new, separate, or separated employers or entities
- § 105 KAR 1:148 - [Effective 10/25/2030] Merged, split, new, separate, or separated employers or entities, version 2
- § 105 KAR 1:149 - Quasi-governmental employer cessation window
- § 105 KAR 1:150 - Installment purchase procedures
- § 105 KAR 1:160 - Sick leave plans
- § 105 KAR 1:170 - Membership form requirements
- § 105 KAR 1:180 - Death before retirement procedures
- § 105 KAR 1:190 - Qualified domestic relations orders
- § 105 KAR 1:200 - Retirement procedures and forms
- § 105 KAR 1:210 - Disability procedures
- § 105 KAR 1:215 - Administrative hearing
- § 105 KAR 1:220 - Periodic disability review
- § 105 KAR 1:240 - Death after retirement procedures
- § 105 KAR 1:250 - Participation of county attorney employees
- § 105 KAR 1:260 - Purchase of out-of-state service credit
- § 105 KAR 1:270 - Federal tax withholding or direct rollover of eligible distributions
- § 105 KAR 1:300 - Determination of service credit for classified employees
- § 105 KAR 1:310 - Fred Capps Memorial Act
- § 105 KAR 1:320 - Proration of service credit
- § 105 KAR 1:330 - Purchase of service credit
- § 105 KAR 1:340 - Rollovers and transfers of contributions in other plans
- § 105 KAR 1:345 - Rollovers and transfers of contributions to other plans
- § 105 KAR 1:350 - Collection of account without formal administration of estate
- § 105 KAR 1:365 - Hybrid cash balance plan
- § 105 KAR 1:370 - [Repealed]
- § 105 KAR 1:371 - [Repealed]
- § 105 KAR 1:380 - Minimum distribution
- § 105 KAR 1:390 - Employment after retirement
- § 105 KAR 1:400 - Federal taxation limitation year
- § 105 KAR 1:410 - Kentucky Retirement Systems Health Insurance and Kentucky Retirement Systems Insurance Fund Trust
- § 105 KAR 1:411 - Hospital and medical insurance for retired members and Kentucky Retirement Systems Insurance Fund Trust
- § 105 KAR 1:415 - Reimbursement of hospital and medical insurance premiums for Medicare eligible retired members reemployed with a participating employer
- § 105 KAR 1:420 - 401(h) account established under 26 U.S.C. 401(h)
- § 105 KAR 1:430 - General compliance with federal tax laws
- § 105 KAR 1:440 - Kentucky retirement systems trustee education program
- § 105 KAR 1:445 - Electronic ballots in Trustee elections
- § 105 KAR 1:450 - [Repealed]
- § 105 KAR 1:451 - Quasi-governmental employer reports on independent contractors and leased employees
- § 105 KAR 1:457 - In-line-of-duty survivor benefits