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Kentucky Administrative Regulations
Title 102
Chapter 1
102 Ky. Admin. Regs. 1
General Rules
Teachers' Retirement System
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010
Rules and administrative regulations.
020
Supplemental payments.
021
Repeal of 102 KAR 1:020
030
Substitute teachers and nonuniversity, noncommunity college part-time members.
032
Bona fide retirement.
035
Employment by retired members; calculation of the Daily Wage Threshold and Average Daily Rate.
036
Part-time service for university, college, and community college members.
037
Administrative staff membership.
038
Fractional service year for members initially employed on a full-time basis.
039
New entrants.
040
Reciprocal arrangements.
045
Transfer to other systems.
050
Out-of-state service interest rates.
055
Military service credit.
057
Credit for military service.
060
Refunds.
070
Application for retirement.
100
Insurance.
105
401(h) established pursuant to 26 U.S.C. 401(h) account.
110
Leave of absence.
115
Not available.
120
Not available.
121
Repeal of 102 KAR 1:122
122
Not available.
125
Omitted contributions; reinstatement of accounts.
130
Additional contributions.
135
Interest credited to accounts.
138
Crediting of interest for TRS 4 members.
140
Disability.
145
Basis for options.
150
Optional benefits.
153
Benefit adjustments.
154
Repeal of 102 KAR 1:153
155
Annuity payments.
160
Annuity tables
162
Early retirement actuarial discounts applicable to annuities.
163
Collection of life insurance benefits.
165
Surviving children's benefits.
168
Survivor's benefits.
170
Minimum distribution.
175
Investment policies.
178
Investment policies for insurance trust fund.
180
Kentucky Industrial Development Finance Authority investments.
185
Reciprocal program between County Employees Retirement System, Kentucky Employees Retirement System, State Police Retirement System, Legislators' Retirement Plan, Judicial Retirement System, and Teachers' Retirement System.
190
Types of investments.
195
Employer reports.
200
Value of service performed
210
Submission of employer data.
220
Final average salary based on average of three (3) highest salaries.
225
General compliance with federal tax laws.
230
Limitations on benefits.
240
Increase in compensation limit.
245
Rollovers and transfers of contributions to other plans.
250
Rollovers from other plans.
260
Summary plan description
270
Statement of member account.
280
Service credit required for member to qualify for three (3) percent retirement factor.
290
Disability retirement application, review, and examinations.
300
Kentucky Teachers' Retirement System Trustees Education Program.
310
Benefit eligibility conditions for members providing part-time and substitute services.
320
Qualified domestic relations orders for TRS 1 members, TRS 2 members, and TRS 3 members.
330
Travel and administrative expenses.
340
Calculation of final average salary.
350
Full actuarial cost purchase.
360E
Disability benefits for members who enter on, or after, January 1, 2022.
361
Disability retirement for TRS 4 members with less than five (5) years of service.
370
Annuitization and disbursement from supplemental benefit.
380
Qualified domestic relations orders for TRS 4 members.