Chapter 1 - General Rules

  1. § 105 KAR 1:001 - Definitions for 105 KAR Chapter 1
  2. § 105 KAR 1:020 - Reciprocal program between CERS, KERS, SPRS, TRS, JRP and LRP
  3. § 105 KAR 1:070 - [Repealed]
  4. § 105 KAR 1:071 - [Repealed]
  5. § 105 KAR 1:120 - Participation of agencies
  6. § 105 KAR 1:130 - Hazardous duty coverage
  7. § 105 KAR 1:140 - Employer's administrative duties
  8. § 105 KAR 1:145 - Voluntary cessation of participation by employers
  9. § 105 KAR 1:147 - Involuntary Cessation of participating employers
  10. § 105 KAR 1:148 - [Effective until 10/25/2030] Merged, split, new, separate, or separated employers or entities
  11. § 105 KAR 1:149 - Quasi-governmental employer cessation window
  12. § 105 KAR 1:150 - Installment purchase procedures
  13. § 105 KAR 1:160 - Sick leave plans
  14. § 105 KAR 1:170 - Membership form requirements
  15. § 105 KAR 1:180 - Death before retirement procedures
  16. § 105 KAR 1:190 - Qualified domestic relations orders
  17. § 105 KAR 1:200 - Retirement procedures and forms
  18. § 105 KAR 1:210 - Disability procedures
  19. § 105 KAR 1:215 - Administrative hearing
  20. § 105 KAR 1:220 - Annual disability review
  21. § 105 KAR 1:240 - Death after retirement procedures
  22. § 105 KAR 1:250 - Participation of county attorney employees
  23. § 105 KAR 1:260 - Purchase of out-of-state service credit
  24. § 105 KAR 1:270 - Federal tax withholding or direct rollover of funds for eligible distributions
  25. § 105 KAR 1:300 - Determination of service credit for classified employees
  26. § 105 KAR 1:310 - Fred Capps Memorial Act
  27. § 105 KAR 1:320 - Proration of service credit
  28. § 105 KAR 1:330 - Purchase of service credit
  29. § 105 KAR 1:340 - Rollovers and transfers of contributions in other plans
  30. § 105 KAR 1:345 - Rollovers and transfers of contributions to other plans
  31. § 105 KAR 1:350 - Collection of account without formal administration of estate
  32. § 105 KAR 1:365 - Hybrid cash balance plan
  33. § 105 KAR 1:370 - [Repealed]
  34. § 105 KAR 1:371 - [Repealed]
  35. § 105 KAR 1:380 - Minimum distribution
  36. § 105 KAR 1:390 - Employment after retirement
  37. § 105 KAR 1:400 - Federal taxation limitation year
  38. § 105 KAR 1:410 - Kentucky Retirement Systems Health Insurance and Kentucky Retirement Systems Insurance Fund Trust
  39. § 105 KAR 1:411 - Hospital and medical insurance for retired members and Kentucky Retirement Systems Insurance Fund Trust
  40. § 105 KAR 1:415 - Reimbursement of hospital and medical insurance premiums for Medicare eligible retired members reemployed with a participating employer
  41. § 105 KAR 1:420 - 401(h) account established under 26 U.S.C. 401(h)
  42. § 105 KAR 1:430 - General compliance with federal tax laws
  43. § 105 KAR 1:440 - Kentucky retirement systems trustee education program
  44. § 105 KAR 1:445 - Electronic ballots in Trustee elections
  45. § 105 KAR 1:450 - [Repealed]
  46. § 105 KAR 1:451 - Quasi-governmental employer reports on independent contractors and leased employees

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