Kentucky Administrative Code
10,863 sections across 828 Kentucky regulatory chapters.
102 KAR 1:155 Annuity payments
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Title 102 | Chapter 001 | Regulation 155ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:155.Annuity payments.RELATES TO:KRS 161.640STATUTORY AUTHORITY:KRS 161.310CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMITY:KRS 161.640 sets out t…
102 KAR 1Open chapter PDF ↗102 KAR 1:160 Annuity tables
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Title 102 | Chapter 001 | Regulation 160EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:160.Annuity tablesRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSITY, FUNC…
102 KAR 1Open chapter PDF ↗102 KAR 1:162 Not available
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Title 102 | Chapter 001 | Regulation 162EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:162.Early retirement actuarial discounts applicable to annuities.RELATES TO:Not availableSTATUTORY AUTHORITY:Not av…
102 KAR 1Open chapter PDF ↗102 KAR 1:163 Collection of life insurance benefits
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Title 102 | Chapter 001 | Regulation 163ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:163.Collection of life insurance benefits.RELATES TO:KRS 161.655STATUTORY AUTHORITY:KRS 161.310, KRS 161.655CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND…
102 KAR 1Open chapter PDF ↗102 KAR 1:165 Surviving children's benefits
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Title 102 | Chapter 001 | Regulation 165ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:165.Surviving children's benefits.RELATES TO:KRS 161.520STATUTORY AUTHORITY:KRS 161.310, 161.520(7), (8)CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CON…
102 KAR 1Open chapter PDF ↗102 KAR 1:168 Survivor's benefits
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Title 102 | Chapter 001 | Regulation 168ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:168.Survivor's benefits.RELATES TO:KRS 161.520STATUTORY AUTHORITY:KRS 161.310, 161.520CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMITY:KRS 161.31…
102 KAR 1Open chapter PDF ↗102 KAR 1:170 Minimum distribution
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Title 102 | Chapter 001 | Regulation 170ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:170.Minimum distribution.RELATES TO:KRS 161.155, 161.230, 161.470, 161.520, 161.522, 161.525, 161.569, 161.620, 161.630, 161.640, 161.650, 161.661, 161.663, …
102 KAR 1Open chapter PDF ↗102 KAR 1:175 Investment policies
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Title 102 | Chapter 001 | Regulation 175PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:175.Investment policies.RELATES TO:KRS 161.430STATUT…
102 KAR 1Open chapter PDF ↗102 KAR 1:178 Investment policies for insurance trust fund
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Title 102 | Chapter 001 | Regulation 178ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:178.Investment policies for insurance trust fund.RELATES TO:KRS 161.430STATUTORY AUTHORITY:KRS 161.310(1), 161.430(1), 161.677CERTIFICATION STATEMENT: NECESS…
102 KAR 1Open chapter PDF ↗102 KAR 1:180 Kentucky Industrial Development Finance Authority investments
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Title 102 | Chapter 001 | Regulation 180ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:180.Kentucky Industrial Development Finance Authority investments.RELATES TO:KRS 161.430STATUTORY AUTHORITY:KRS 161.310CERTIFICATION STATEMENT: NECESSITY, FU…
102 KAR 1Open chapter PDF ↗102 KAR 1:185 Reciprocal program between County Employees Retirement System, Kentucky Employees Retirement System, State Police Retirement System, Legislators' Retirement Plan, Judicial Retirement System, and Teachers' Retirement System
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Title 102 | Chapter 001 | Regulation 185ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:185.Reciprocal program between County Employees Retirement System, Kentucky Employees Retirement System, State Police Retirement System, Legislators' Retirem…
102 KAR 1Open chapter PDF ↗102 KAR 1:190 Not available
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Title 102 | Chapter 001 | Regulation 190REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:190.Types of investments.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESSI…
102 KAR 1Open chapter PDF ↗102 KAR 1:195 Employer reports
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Title 102 | Chapter 001 | Regulation 195PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:195.Employer reports.RELATES TO:KRS 161.560, 161.643…
102 KAR 1Open chapter PDF ↗102 KAR 1:20 Not available
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Title 102 | Chapter 001 | Regulation 020REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:020.Supplemental payments.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECESS…
102 KAR 1Open chapter PDF ↗102 KAR 1:200 Value of service performed
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Title 102 | Chapter 001 | Regulation 200EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:200.Value of service performedRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NEC…
102 KAR 1Open chapter PDF ↗102 KAR 1:21 Repeal of 102 KAR 1:020
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Title 102 | Chapter 001 | Regulation 021INACTIVEThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 001:021.Repeal of 102 KAR 1:020RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableNECESSITY, FUNCTION, AND CON…
102 KAR 1Open chapter PDF ↗102 KAR 1:210 Submission of employer data
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Title 102 | Chapter 001 | Regulation 210ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:210.Submission of employer data.RELATES TO:KRS 161.560STATUTORY AUTHORITY:KRS 161.310CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMITY:KRS 161.560…
102 KAR 1Open chapter PDF ↗102 KAR 1:220 Final average salary based on average of three (3) highest salaries
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Title 102 | Chapter 001 | Regulation 220ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:220.Final average salary based on average of three (3) highest salaries.RELATES TO:KRS 161.220(9)STATUTORY AUTHORITY:KRS 161.220(9), 161.310CERTIFICATION STA…
102 KAR 1Open chapter PDF ↗102 KAR 1:225 General compliance with federal tax laws
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Title 102 | Chapter 001 | Regulation 225ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:225.General compliance with federal tax laws.RELATES TO:KRS 161.716, 161.600, 161.470, 26 C.F.R., 26 C.F.R. 401(a)(7),(8), (25), 26 U.S.C. 414(d), (p), (u), …
102 KAR 1Open chapter PDF ↗102 KAR 1:230 Limitations on benefits
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Title 102 | Chapter 001 | Regulation 230ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:230.Limitations on benefits.RELATES TO:KRS 161.611, 26 C.F.R. 1.415, 26 U.S.C. 125, 132(f)(4), 402, 414, 415, 417, 457, 3401, 6041, 6051, 6052STATUTORY AUTHO…
102 KAR 1Open chapter PDF ↗102 KAR 1:240 Increase in compensation limit
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Title 102 | Chapter 001 | Regulation 240ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:240.Increase in compensation limit.RELATES TO:KRS 161.220(10), 26 C.F.R. 1.401(a)(17)-1(d)(4)(ii), 26 U.S.C. 401(a)(17)STATUTORY AUTHORITY:KRS 161.310(1), 16…
102 KAR 1Open chapter PDF ↗102 KAR 1:245 Rollovers and transfers of contributions to other plans
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Title 102 | Chapter 001 | Regulation 245ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:245.Rollovers and transfers of contributions to other plans.RELATES TO:KRS 161.220 -161.990, 26 U.S.C. 401(a), 402(c), 403(a), (b), 408, 408A, 414(p), 457(b)…
102 KAR 1Open chapter PDF ↗102 KAR 1:250 Rollovers from other plans
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Title 102 | Chapter 001 | Regulation 250ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:250.Rollovers from other plans.RELATES TO:26 U.S.C. 402(c)(8)(B), 403(b)(8)(A), 408(d)(3)(A), 457(e)(16)(A)STATUTORY AUTHORITY:KRS 161.310, 161.716CERTIFICAT…
102 KAR 1Open chapter PDF ↗102 KAR 1:260 Summary plan description
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Title 102 | Chapter 001 | Regulation 260EXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:260.Summary plan descriptionRELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECES…
102 KAR 1Open chapter PDF ↗102 KAR 1:270 Statement of member account
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Title 102 | Chapter 001 | Regulation 270ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:270.Statement of member account.RELATES TO:KRS 161.580STATUTORY AUTHORITY:KRS 161.310(1)CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMITY:KRS 161.…
102 KAR 1Open chapter PDF ↗102 KAR 1:280 Service credit required for member to qualify for three (3) percent retirement factor
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Title 102 | Chapter 001 | Regulation 280ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:280.Service credit required for member to qualify for three (3) percent retirement factor.RELATES TO:KRS 161.620STATUTORY AUTHORITY:KRS 161.310, 161.620CERTI…
102 KAR 1Open chapter PDF ↗102 KAR 1:290 Disability retirement application, review, and examinations
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Title 102 | Chapter 001 | Regulation 290ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:290.Disability retirement application, review, and examinations.RELATES TO:KRS 161.661, 161.663STATUTORY AUTHORITY:KRS 161.310, 161.661(14)CERTIFICATION STAT…
102 KAR 1Open chapter PDF ↗102 KAR 1:30 Substitute teachers and nonuniversity, noncommunity college part-time members
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Title 102 | Chapter 001 | Regulation 030ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:030.Substitute teachers and nonuniversity, noncommunity college part-time members.RELATES TO:KRS 161.545, 161.5465, 161.600(1)(a), (b), 161.612, 161.661(1)ST…
102 KAR 1Open chapter PDF ↗102 KAR 1:300 Kentucky Teachers' Retirement System Trustees Education Program
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Title 102 | Chapter 001 | Regulation 300ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:300.Kentucky Teachers' Retirement System Trustees Education Program.RELATES TO:KRS 161.250(3)(c)STATUTORY AUTHORITY:KRS 161.250(3)(c) and KRS 161.310CERTIFIC…
102 KAR 1Open chapter PDF ↗102 KAR 1:310 Benefit eligibility conditions for members providing part-time and substitute services
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Title 102 | Chapter 001 | Regulation 310ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:310.Benefit eligibility conditions for members providing part-time and substitute services.RELATES TO:KRS 161.470(6), 161.500, 161.520, 161.620, 161.655, 161…
102 KAR 1Open chapter PDF ↗102 KAR 1:32 Bona fide retirement
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Title 102 | Chapter 001 | Regulation 032ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:032.Bona fide retirement.RELATES TO:KRS 161.420(5), 161.540(2), 161.605, 161.677, 161.700(4), 26 U.S.C. 401(a), 414(h), 26 C.F.R. 1.401-1, 1.401(a)-1STATUTOR…
102 KAR 1Open chapter PDF ↗102 KAR 1:320 Qualified domestic relations orders for TRS 1 members, TRS 2 members, and TRS 3 members
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Title 102 | Chapter 001 | Regulation 320PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:320.Qualified domestic relations orders for TRS 1 me…
102 KAR 1Open chapter PDF ↗102 KAR 1:330 Travel and administrative expenses
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Title 102 | Chapter 001 | Regulation 330ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:330.Travel and administrative expenses.RELATES TO:KRS 161.585STATUTORY AUTHORITY:KRS 161.585CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMITY:KRS …
102 KAR 1Open chapter PDF ↗102 KAR 1:340 Calculation of final average salary
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Title 102 | Chapter 001 | Regulation 340PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:340.Calculation of final average salary.RELATES TO:K…
102 KAR 1Open chapter PDF ↗102 KAR 1:35 Employment by retired members; calculation of the Daily Wage Threshold and Average Daily Rate
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Title 102 | Chapter 001 | Regulation 035ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:035.Employment by retired members; calculation of the Daily Wage Threshold and Average Daily Rate.RELATES TO:KRS 161.500, 161.605STATUTORY AUTHORITY:KRS 161.…
102 KAR 1Open chapter PDF ↗102 KAR 1:350 Full actuarial cost purchase
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Title 102 | Chapter 001 | Regulation 350PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:350.Full actuarial cost purchase.RELATES TO:KRS 161.…
102 KAR 1Open chapter PDF ↗102 KAR 1:36 Part-time service for university, college, and community college members
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Title 102 | Chapter 001 | Regulation 036ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:036.Part-time service for university, college, and community college members.RELATES TO:KRS 161.220(4), 161.545, 161.5465STATUTORY AUTHORITY:KRS 161.310(1), …
102 KAR 1Open chapter PDF ↗102 KAR 1:360 Disability benefits for members who enter on, or after, January 1, 2022.Emergency
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Title 102 | Chapter 001 | Regulation 360EEXPIREDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.STATEMENT OF EMERGENCY102 KAR 1:360EThis emergency administrative regulation is being promulgated in contemplation of the re…
102 KAR 1Open chapter PDF ↗102 KAR 1:361 Disability retirement for TRS 4 members with less than five (5) years of service
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Title 102 | Chapter 001 | Regulation 361PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:361.Disability retirement for TRS 4 members with les…
102 KAR 1Open chapter PDF ↗102 KAR 1:37 Administrative staff membership
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Title 102 | Chapter 001 | Regulation 037ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:037.Administrative staff membership.RELATES TO:KRS 161.220STATUTORY AUTHORITY:KRS 161.220, 161.310NECESSITY, FUNCTION, AND CONFORMITY:KRS 161.220(4)(d) autho…
102 KAR 1Open chapter PDF ↗102 KAR 1:370 Annuitization and disbursement from supplemental benefit
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Title 102 | Chapter 001 | Regulation 370PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:370.Annuitization and disbursement from supplemental…
102 KAR 1Open chapter PDF ↗102 KAR 1:38 Fractional service year for members initially employed on a full-time basis
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Title 102 | Chapter 001 | Regulation 038ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:038.Fractional service year for members initially employed on a full-time basis.RELATES TO:KRS 161.545, 161.5465STATUTORY AUTHORITY:KRS 161.310(1), 161.545CE…
102 KAR 1Open chapter PDF ↗102 KAR 1:380 Qualified domestic relations orders for TRS 4 members
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Title 102 | Chapter 001 | Regulation 380PREVIOUS VERSIONThe previous document that this document is based upon is available.View Previous VersionALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:380.Qualified domestic relations orders for TRS 4 me…
102 KAR 1Open chapter PDF ↗102 KAR 1:39 New entrants
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Title 102 | Chapter 001 | Regulation 039ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:039.New entrants.RELATES TO:KRS 161.220, 161.470, 161.540STATUTORY AUTHORITY:KRS 161.310CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMITY:KRS 161.…
102 KAR 1Open chapter PDF ↗102 KAR 1:40 Not available
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Title 102 | Chapter 001 | Regulation 040REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:040.Reciprocal arrangements.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECE…
102 KAR 1Open chapter PDF ↗102 KAR 1:45 Transfer to other systems
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Title 102 | Chapter 001 | Regulation 045ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:045.Transfer to other systems.RELATES TO:KRS 161.590STATUTORY AUTHORITY:KRS 161.310CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMITY:KRS 161.590(2…
102 KAR 1Open chapter PDF ↗102 KAR 1:50 Out-of-state service interest rates
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Title 102 | Chapter 001 | Regulation 050ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:050.Out-of-state service interest rates.RELATES TO:KRS 161.515STATUTORY AUTHORITY:KRS 161.310CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMITY:KRS…
102 KAR 1Open chapter PDF ↗102 KAR 1:55 Not available
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Title 102 | Chapter 001 | Regulation 055REPEALEDThis document is no longer current.ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:055.Military service credit.RELATES TO:Not availableSTATUTORY AUTHORITY:Not availableCERTIFICATION STATEMENT: NECE…
102 KAR 1Open chapter PDF ↗102 KAR 1:57 Credit for military service
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Title 102 | Chapter 001 | Regulation 057ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:057.Credit for military service.RELATES TO:KRS 161.507STATUTORY AUTHORITY:KRS 161.310CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFORMITY:KRS 161.507…
102 KAR 1Open chapter PDF ↗102 KAR 1:60 Refunds
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Title 102 | Chapter 001 | Regulation 060ALTERNATE VIEWThis is how this document appeared before it was engrossed.102 KAR 1:060.Refunds.RELATES TO:KRS 161.470, 161.520, 161.700,STATUTORY AUTHORITY:KRS 161.310, 161.470, 161.520CERTIFICATION STATEMENT: NECESSITY, FUNCTION, AND CONFO…
102 KAR 1Open chapter PDF ↗