Article

Deferred Compensation Plan for Public Employees

K.S.A. 74-49b01— Deferred compensation plan; transfer of powers, duties and functions to KPERS board; certain powers, duties and functions retained by director of accounts and reports
K.S.A. 74-49b02— Same; KPERS board as successor to such powers, duties and functions; rules and regulations; effective
K.S.A. 74-49b03— Same; transfer of balances of funds and accounts to KPERS board
K.S.A. 74-49b04— Same; KPERS board as successor to all property, property rights and records
K.S.A. 74-49b05— Same; transfer of certain officers and employees to KPERS board; retention of rights
K.S.A. 74-49b06— Same; validity of suits, actions or proceedings
K.S.A. 74-49b07— Deferred compensation plan for state employees; title of act
K.S.A. 74-49b08— Same; definitions
K.S.A. 74-49b09— Same; establishment; agreements for plan benefits and services; administrative costs; investment options
K.S.A. 74-49b10— Same; employee participation agreements; service charge; payroll deferrals; state liability limited; amounts deferred considered for computation of retirement benefits; clearing fund; sharing of member's retirement account information with contracting party; tax treatment of Roth 457 plans
K.S.A. 74-49b11— Same; amounts deferred, transferred or rolled-over held in trust; diversion of assets prohibited; not commingled with KPERS assets, exception; not subject to premium tax or insurance law charges
K.S.A. 74-49b12— Same; deferred compensation payment rights not assignable
K.S.A. 74-49b13— Same; rules and regulations; accounts and records
K.S.A. 74-49b14— Same; participation by local governments; contributions by local governments; state not responsible for loss incurred by local government
K.S.A. 74-49b15— Same; conditions for local government employee participation; effect; tax treatment of Roth 457 plans