71-08-02-03. Nonstate elected officials - Membership and return to service.

1. Purpose. North Dakota Century Code section 54-52-02.11 and subsection 3 of section 54-52.6-02.1 conflict with Internal Revenue Code sections 401(a)(36) and 401(k)(4)(B)(ii) and related regulations and relevant guidance.

Pursuant to the authority granted to the board under North Dakota Century Code sections 54-52-23 and 54-52.6-23, the purpose of this section is to ensure compliance with federal statutes and rules until the conflict between North Dakota Century Code section 54-52-02.11 and subsection 3 of section 54-52.6-02.1 and federal law is addressed by the legislative assembly.

2. Membership. A county elected official shall participate in the defined contribution retirement plan as provided under section 71-02-02-02.

3. Return to service.

a. Before August 1, 2027, a request by a county elected official to receive in-service benefit distributions must be approved as provided under section 71-02-02-02.

b. Retroactive effective date. This subsection is retroactive to July 1, 2007.

4. Sunset provision. This section must terminate on the effective date of any measure enacted by the legislative assembly providing the necessary amendments to the North Dakota Century Code to ensure compliance with the federal statutes or rules.

History: Effective July 31, 2025; amended effective January 1, 2026.

General Authority: NDCC 54-52-04, 54-52.6-23

Law Implemented: NDCC 54-52-02.15, 54-52.6-02