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Kentucky Administrative Regulations (Last Updated: August 1, 2016) |
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TITLE 102. TEACHERS' RETIREMENT SYSTEM |
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Chapter 1. General Rules |
| 010. Rules and administrative regulations |
| 030. Substitute teachers and nonuniversity, noncommunity college part-time members |
| 035. Employment by retired members |
| 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 |
| 045. Transfer to other systems |
| 050. Out-of-state service interest rates |
| 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 |
| 125. Omitted contributions |
| 130. Additional contributions |
| 135. Interest credited to accounts |
| 140. Disability |
| 145. Basis for options |
| 150. Optional benefits |
| 155. Annuity payments |
| 160. Annuity tables |
| 165. Surviving children's benefits |
| 165reg. Surviving children's benefits |
| 170. Minimum distribution |
| 175. Investment policies |
| 178. Investment policies for insurance trust fund |
| 180. Kentucky Industrial Development Finance Authority investments |
| 195. Payroll 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. Rollover 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 review and examinations |
| 290reg. 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 |
| 320reg. Qualified domestic relations orders |
| 330. Travel and administrative expenses |
| 340. Calculation of final average salary if there is a corresponding change in length of employment during any of the final three (3) years immediately prior to retirement |
| 350. Full actuarial cost purchase |