Alaska Administrative Code
Title 2 - Administration
Chapter 36 - Teachers' Retirement System
Article 2 - Administration of the Defined Benefits Plan (AS 14.25.009 - 14.25.220) and the Defined Contribution Plan (AS 14.25.310 - 14.25.590)
2 AAC 36.025 - Compliance with the Internal Revenue Code

(a) Pursuant to AS 14.25 .110 and for purposes of compliance with the Internal Revenue Code of 1986, as amended, and applicable Treasury Regulations, the Teachers' Retirement System Tiers 1 and 2 Defined Benefit Plan under AS 14.25.009 - 14.25.220 adopts by reference, as part of the governing Plan document, the Retirement System IRS Compliance Policy dated August 2015 as amended from time to time.

(b) When an amended version of the Retirement System IRS Compliance Policy is made available, the Division will, not later than 30 days after the effective date of the amended version, post on the Alaska Online Public Notice System and publish in a newspaper of general circulation or trade or industry publication a notice that describes the amended material and how a copy of the amended version may be obtained or reviewed. The division will also furnish the notice described in this subsection to each person or group that has filed a request for notice of proposed action with the commissioner and furnish a copy to each incumbent Alaska state legislator, the Legislative Affairs Agency, and to the regulations attorney in the Department of Law.