(a) Indebtedness balances of $50 or less in the defined benefit plan of the Public Employees' Retirement System (AS 39.35.095 - 39.35.680) are written off.
(b) Refunds of $50 or less in the defined benefit plan of the Public Employees' Retirement System (AS 39.35.095 - 39.35.680) are written off.