Alaska Administrative Code
Title 2 - Administration
Chapter 38 - Employment-Related Benefits for Same-Sex Partners of State Retirees Under the State's Retirement Systems
2 AAC 38.050 - Imputation of income and effect on pre-tax premiums
Current through February 27, 2024
(a) Income will be imputed for federal tax purposes to
(b) The amount of income imputed to a retirement system member or survivor under this section will be based on the fair market value of the coverage provided to the non-dependent same-sex partner as established by the administrator of the state's retiree health plans.
(c) Repealed 1/1/2016.
(d) Repealed 1/1/2016.
The two November 2006 effective dates for the provisions of 2 AAC 38.050 were established by the Alaska Supreme Court in its order of December 19, 2006 in State of Alaska v. Alaska Civil Liberties Union, et al (Supreme Court No. S-12480) 159 P.3d 513. 2 AAC 38.050 first appeared in print in the Alaska Administrative Code in Register 181, April 2007.
Authority: AS 14.25.005
AS 22.25.027
AS 39.30.090
AS 39.35.005
Former AS 39.37.090