North Dakota Administrative Code
Title 71 - Retirement Board
Article 71-07 - Pretax Benefits Program
Chapter 71-07-01 - General Organization
Section 71-07-01-01 - Plan document
Universal Citation: ND Admin Code ยง 71-07-01-01
Current through Supplement No. 394, October, 2024
The board must prepare a plan document for the pretax benefits program. The plan document must meet applicable requirements of the Internal Revenue Code. The board must annually review any plan document updates prior to the beginning of each new plan year if necessary due to changes in federal law. Modifications must be made to reflect changes in the program and to maintain a qualifiable program pursuant to the Internal Revenue Code.
General Authority: NDCC 54-52-04, 54-52.3-02
Law Implemented: NDCC 54-52.3-02
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