N.D. Cent. Code ch. 54-52.6 – Defined Contribution Retirement Plan | Midpage

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North Dakota Century Code

Chapter 54-52.6

N.D. Cent. Code ch. 54-52.6

Defined Contribution Retirement Plan

54-52.6-01Definition of terms 54-52.6-02Election through December 31, 2024 54-52.6-02.1Participation in defined contribution retirement plan 54-52.6-02.2Election after December 31, 2024 - Additional employer contribution (Retroactive application - See note)54-52.6-03Transfer of accumulated fund balances 54-52.6-03.1Changes to election 54-52.6-04Administration 54-52.6-05Direction of investments 54-52.6-05.1Annuity provider - Qualifications 54-52.6-06Administrative expenses - Continuing appropriation 54-52.6-07Participation in other plans 54-52.6-08Credit of transfers 54-52.6-09Contributions - Penalty 54-52.6-09.1Acceptance of rollovers 54-52.6-09.2Additional employer contributions 54-52.6-09.3Contributions for military service 54-52.6-09.4Military service under the Uniformed Services Employment and Reemployment Rights Act - Member retirement credit 54-52.6-09.5Employer contribution for defined benefit plan 54-52.6-09.6Participation by temporary employees 54-52.6-10Vesting 54-52.6-11Refund beneficiaries 54-52.6-12Qualified domestic relations orders 54-52.6-13Distributions 54-52.6-14Disability benefits 54-52.6-15Board to provide information 54-52.6-16State income tax deductions 54-52.6-17Exemption from state premium tax 54-52.6-18Savings clause 54-52.6-19Overpayments 54-52.6-20Correction of records 54-52.6-21Internal Revenue Code compliance 54-52.6-22Report to employee benefits programs committee 54-52.6-23Savings clause - Plan modification