# Alaska Stat. § 14.25.010: Retirement plan established; federal qualification requirements

> Alaska · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.010

## Section

- **Citation:** Alaska Stat. § 14.25.010
- **Heading:** Retirement plan established; federal qualification requirements
- **Jurisdiction:** Alaska
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AK Code / Title 14 / Chapter 14.25 / Section 14.25.010

## Text

(a) A joint-contributory retirement plan for teachers of the state is created.

(b) The retirement plan established by AS 14.25.009 — 14.25.220 is intended to qualify under 26 U.S.C. 401(a) and 414(d) (Internal Revenue Code) as a qualified retirement plan established and maintained by the state for its employees, for the employees of school districts and regional educational attendance areas in the state, and for the employees of other employers whose participation is authorized by AS 14.25.009 — 14.25.220 and who participate in this plan.

(c) An amendment to AS 14.25.009 — 14.25.220 does not provide a person with a vested right to a benefit if the Internal Revenue Service determines that the amendment will result in disqualification of the plan under the Internal Revenue Code.

## Nearby sections

- [Alaska Stat. § 14.25.001 Purpose.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.001.md)
- [Alaska Stat. § 14.25.002 Attorney general.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.002.md)
- [Alaska Stat. § 14.25.003 Administrator.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.003.md)
- [Alaska Stat. § 14.25.004 Powers and duties of the administrator.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.004.md)
- [Alaska Stat. § 14.25.005 Regulations.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.005.md)
- [Alaska Stat. § 14.25.006 Appeals.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.006.md)
- [Alaska Stat. § 14.25.007 Investment management of retirement system funds.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.007.md)
- [Alaska Stat. § 14.25.008 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.008.md)
- [Alaska Stat. § 14.25.009 Applicability of AS 14.25.009 — 14.25.220.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.009.md)
- [Alaska Stat. § 14.25.010 Retirement plan established; federal qualification requirements.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.010.md)
- [Alaska Stat. § 14.25.012 Purpose and effective date.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.012.md)
- [Alaska Stat. § 14.25.040 Membership; credited service.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.040.md)
- [Alaska Stat. § 14.25.043 Reemployment of retired members.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.043.md)
- [Alaska Stat. § 14.25.047 Participation by Special Education Service Agency employees.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.047.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AK_T14_C14.25_S14.25.010. Check the current official text before relying on it. Not legal advice.