Alaska Stat. § 39.30.170 – Participation in program

(a) An employer may become a participating employer in the employee benefits program under AS 39.30.150 — 39.30.180, if
1. (1) the employer participates as an employer in the public employees' retirement system under AS 39.35; and
2. (2) the employer
  1. (A) is eligible for membership in but has never elected to become a member of the federal social security system; or
  2. (B) withdraws from membership in the federal social security system.
(b) In order to become a participating employer, the employer shall file a request with the commissioner. The request may be made only after adoption of a resolution by the legislative body of a municipality, if the employer is a municipality, or by the board of directors, if the employer is a public organization, and after approval of the resolution by the official required by law to approve the resolution. A certified copy of the resolution shall be filed with the commissioner.
(c) The commissioner shall approve the request if the commissioner finds that the employer has never participated in the federal social security system or has withdrawn from participation in the federal social security system.
(d) The employer may begin participation as a participating employer covered by AS 39.30.150 — 39.30.180 on the date designated by the commissioner.