US Lawyer Database

5-10.3-12-21. Plan; Member Accounts; Rollover Accounts

Sec. 21. (a) The plan consists of the following: (1) Each member’s contributions to the plan under section 23 of this chapter. (2) Contributions made by an employer to the plan on behalf of each member under section 24 or 24.5 of this chapter. (3) Rollovers to the plan by a member under section 29 […]

5-10.3-12-24.5. Political Subdivision Employer Contribution; Contribution Rate Determination; Amounts Credited; Electronic Submission of Contributions

Sec. 24.5. (a) This section does not apply to a participating political subdivision’s contributions for an individual described in section 1(a)(7) of this chapter with respect to the individual’s service with a volunteer fire department. (b) A participating political subdivision shall make employer contributions to the plan based on the rate determined under this section. […]

5-10.3-12-24.7. Political Subdivision Contributions; Members of a Volunteer Fire Department

Sec. 24.7. (a) This section applies to a participating political subdivision’s contributions for an individual described in section 1(a)(7) of this chapter with respect to the individual’s service with a volunteer fire department. (b) The governing body of a participating political subdivision shall determine the participating political subdivision’s contribution to the plan for individuals described […]

5-10.3-12-26. Member Accounts; Withdrawals; Forms of Payment

Sec. 26. (a) After December 31, 2020, subject to the provisions of the Internal Revenue Code applicable to qualified plan distributions, a member who terminates service in a covered position is entitled to withdraw all or part of the amounts in the member’s account to the extent the member is vested in the account. A […]