Section
Introduction; Definitions
38.001 Introduction
38.002 Definitions
Participation
38.005 Active participant
38.006 Inactive participant
38.007 Cessation of participation
Contributions
38.015 Employer contributions
38.016 Required contributions by participants
38.017 Salary reduction contributions
38.018 Investment of contributions
Retirement Benefits
38.025 Accrued benefit
38.026 Required contribution accrued benefit
38.027 Benefit limitation
38.028 Excess Benefit Plan
38.029 Amount of benefit at retirement
38.030 Benefits upon employment after retirement date
38.031 Deferred retirement option plan
38.032 Cost of living adjustment
Other Benefits
38.040 Death benefits
38.041 Vested benefits
38.042 Disability benefits
When Benefits Start and Distribution of Benefits
38.050 When benefits start
38.051 Automatic forms of distribution
38.052 Optional forms of distribution
38.053 Election procedures
Required Minimum Distributions
38.060 Application
38.061 Definitions
38.062 Required minimum distributions
38.063 TEFRA Section 242(b)(2) Elections
Termination of Plan
38.070 Termination and limitation
Administration of Plan
38.080 Administration
38.081 Expenses
38.082 Records
38.083 Delegation of authority
38.084 Exercise of discretionary authority
Additional Provisions
38.090 Amendments
38.091 Direct rollovers
38.092 Provisions relating to the insurer
38.093 Employment status
38.094 Rights to Plan assets
38.095 Beneficiary
38.096 Construction
38.097 Legal actions
38.098 Small amounts
38.099 Word usage
38.100 Military service
Cross-reference:
401(A) Retirement Plan, see § 34.140
Money Purchase Retirement Plan, see § 34.150