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105 Ky. Admin. Regs. 1 – General Rules | Midpage
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Kentucky Administrative Regulations
Title 105
Chapter 1
105 Ky. Admin. Regs. 1
General Rules
Kentucky Public Pension Authority
001
Definitions for 105 KAR Chapter 1.
010
Contributions and interest rates.
020
Reciprocal program between CERS, KERS, SPRS, TRS, JRP and LRP.
030
Certain payment option for hazardous positions.
040
Not available.
050
Beneficiary social security adjustment option.
060
Hospital and medical insurance.
061
Repeal of 105 KAR 1:030, 050, 060
070
Allocation of special appropriation for military service credit.
071
Repeal of 105 KAR 1:070.
080
Payment options for members and beneficiaries to conform with Section 401(a)(9) of the Internal Revenue Code.
090
Certain payment options for retiring members.
100
Payment options for beneficiaries of deceased members.
110
Definition of permanent disability.
120
Participation of County Employees Retirement System employers.
130
Hazardous position coverage.
140
Employer's administrative duties.
142
Limitations and exclusions on creditable compensation in the last five (5) fiscal years of service.
145
Voluntary Cessation of participation by employers.
147
Involuntary cessation of participating employers.
148
Merged, split, new, separate, or separated employers or entities.
149
Quasi-governmental employer cessation window.
150
Installment purchase procedures.
160
Sick leave plans.
170
Membership form requirements.
180
Death before retirement procedures.
190
Qualified domestic relations orders.
200
Retirement procedures.
202
Notification of Retirement.
205
Eligibility for disability retirement.
210
Disability procedures.
215
Administrative hearing.
220
Periodic disability review.
230
Reemployment after retirement.
231
Repeal of 105 KAR 1:105 KAR 1:205, 230, and 280
240
Death after retirement procedures.
250
Participation of county attorney employees.
260
Purchase of out-of-state service credit.
270
Federal tax withholding or direct rollover of eligible distributions.
280
Federal restrictions on the purchase of service credit.
290
Medical insurance reimbursement plan
291
Repeal of 105 KAR 1:290 and 105 KAR 1:360
300
Determination of service credit for local school board classified employees.
310
Fred Capps Memorial Act.
320
Proration of service credit.
330
Purchase of service credit.
340
Rollovers and transfers of contributions in other plans.
345
Rollovers and transfers of contributions to other plans.
350
Collection of account under $1,000 by next of kin.
360
Health and hospital insurance
365
Hybrid cash balance plan.
370
Kentucky Retirement Systems Personnel Policies.
371
Repeal of 105 KAR 1:370.
380
Minimum distribution.
390
Employment after retirement.
400
Federal taxation limitation year.
410
Kentucky Retirement Systems Health Insurance and Kentucky Retirement Systems Insurance Fund Trust.
411
Hospital and medical insurance for retired members and Kentucky Retirement Systems Insurance Fund Trust.
415
Reimbursement of hospital and medical insurance premiums for Medicare eligible retired members reemployed with a participating employer.
420
401(h) account established under 26 U.S.C. 401(h).
430
General compliance with federal tax laws.
440
Kentucky Retirement Systems Trustee Education Program.
445
Trustee elections.
450E
Quasi-governmental employer reports on independent contractors and leased employees.
451
Quasi-governmental employer reports on independent contractors and leased employees.
455
In line of duty Hazardous Retirement Disability Benefits.
457
In-line-of-duty survivor benefits.
470
Agency communications.