US Lawyer Database

5-10.4-8-13. Member Death; Payment to Beneficiaries

Sec. 13. (a) If a member dies: (1) while in service in a position covered by the plan; or (2) after terminating service in a position covered by the plan but before withdrawing the member’s account; to the extent that the member is vested, the member’s account shall be paid to the beneficiary or beneficiaries […]

5-10.4-8-15. Rollovers

Sec. 15. (a) To the extent permitted by the Internal Revenue Code and the applicable regulations and guidance, the plan may accept, on behalf of any member, a rollover distribution from any of the following: (1) A qualified plan described in Section 401(a) or Section 403(a) of the Internal Revenue Code. (2) An annuity contract […]

5-10.4-8-16. Member Disability

Sec. 16. (a) If a member becomes disabled while in a covered position, subject to any federal law limitations concerning qualified plan distributions and the member furnishing proof of the member’s qualification for Social Security disability benefits to the board, to the extent that the member is vested, the member may make a full or […]

5-10.4-8-17. Resuming Membership; Second Election Not Allowed

Sec. 17. (a) If a member of the plan separates from employment with the member’s employer and later returns to employment in a position covered by the plan: (1) the individual resumes membership in the plan; and (2) the member is entitled to receive credit for the member’s years of participation in the plan before […]

5-10.4-8-5. Request for Irs Rulings

Sec. 5. The board may request from the Internal Revenue Service any rulings or determination letters that the board considers necessary or appropriate in order to implement or administer the plan. As added by P.L.217-2017, SEC.58.

5-10.4-8-6. Election to Become a Member of Plan

Sec. 6. (a) An individual who, on or after the effective date of the plan, begins employment with a school corporation that participates in the plan in a covered position that would otherwise be eligible for membership in the fund under IC 5-10.4-4 may elect to become a member of the plan. (b) An election […]

5-10.4-8-7. Plan Contributions; Member Accounts

Sec. 7. (a) The plan consists of the following: (1) Each member’s contributions to the plan under section 9 of this chapter. (2) Contributions made by an employer to the plan on behalf of each member under section 10 of this chapter. (3) Rollovers to the plan by a member under section 15 of this […]

5-10.4-8-8. Stable Value Fund; Alternative Investment Programs

Sec. 8. (a) Subject to the board obtaining any approval from the Internal Revenue Service that the board considers necessary or desirable, the board shall establish: (1) a stable value fund for the plan; and (2) alternative investment programs for the plan. (b) The board may adopt requirements and rules that apply to the alternative […]