1. (a) Not later than July 1, 2027, the deferred compensation committee shall offer, as a regular investment program within the defined contribution fund, a self directed brokerage account that offers at least one (1) cryptocurrency investment option.

2. (b) The deferred compensation committee may adopt requirements and rules that apply to a cryptocurrency investment option under a self directed brokerage account offered under subsection (a), including the following:

   1. (1) The deferred compensation committee's investment guidelines and limits for the cryptocurrency investment option.
   2. (2) A plan participant's selection of and changes to the plan participant's investment options.
   3. (3) The valuation of a plan participant's account.
   4. (4) The allocation and payment of administrative expenses for the cryptocurrency investment option.
3. (c) The deferred compensation committee shall determine the appropriate administrative fees to be charged to the plan participant accounts.

As added by P.L.49-2026, SEC.4.