title-4•Title 4 KAR — Judicial Branch
Section 1. Definitions.
(1) "Differential wage payment" is defined by 26 U.S.C. 3401(h)(2).
(2) "Plan" means the Kentucky Judicial Retirement Plan and the Kentucky Legislators Retirement Plan.
Section 2. Compliance with 26 U.S.C. 401(a)(8) for Forfeitures. In conformity with 26 U.S.C. 401(a)(8), any forfeitures of benefits by members or former members of the plan shall not be used to pay benefit increases.
Section 3. Compliance with 26 U.S.C. 401(a)(17) for Compensation Limit.
(1) For years beginning on or after January 1, 1989, and before January 1, 1994, the annual compensation of each member taken into account for determining all benefits provided under the Plans for any plan year shall not exceed $200,000. This limitation shall be adjusted at the same time and in the same manner as under 26 U.S.C. 415(d), except that the dollar increase in effect on January 1 of any calendar year shall be effective for plan years beginning with or within that calendar year, and the first adjustment to the $200,000 limitation shall be effective on January 1, 1990.
(2)
(a) For years beginning on or after January 1, 1994, the annual compensation of each member taken into account for determining all benefits provided under the Plans for any determination period shall not exceed $150,000, as adjusted for the cost-of-living increases in accordance with 26 U.S.C. 401(a)(17)(B).
(b) For plan years beginning on or after January 1, 2002, the annual compensation of each member taken into account in determining all benefits provided under the Plans for any determination period shall not exceed $200,000, as adjusted for cost-of-living increases in accordance with 26 U.S.C. 401(a)(17)(B).
(c) The cost-of-living adjustment in effect for a calendar year shall apply to any determination period beginning with or within that calendar year.
(3) If compensation for any prior determination period is taken into account in determining a member's benefits for the current plan year, the compensation for that prior determination period shall be subject to the applicable annual compensation limit in effect for that prior period.
(a) For this purpose, in determining benefits in plan years beginning on or after January 1, 1989, and before January 1, 1994, the annual compensation limit in effect for determination periods beginning before January 1, 1989 shall be $200,000.
(b) In determining benefits in plan years beginning on or after January 1, 1994, and before January 1, 2002, the annual compensation limit in effect for determination periods beginning before January 1, 2002 shall be $150,000.
(c) In determining benefits in plan years beginning on or after January 1, 2002, the annual compensation limit in effect for determination periods beginning before that date shall be $200,000.
Section 4. Compliance with 26 U.S.C. 401(a)(25) for Actuarial Assumptions. Kentucky Judicial Form Retirement System shall determine the amount of any benefit that is determined on the basis of actuarial assumptions using assumptions adopted by the board by resolution. Plan benefits shall not be subject to employer discretion.
Section 5. Compliance with 26 U.S.C. 401(h).
(1) No diversion. At any time prior to the satisfaction of all liabilities under the Plan to provide for the payment of medical benefits described in 26 U.S.C. 401(h), the corpus or income of the medical benefits account shall not be used for, or diverted to, any purpose other than the providing of Plan benefits.
(2) Reversion. Any amounts which are contributed to fund medical benefits described in 26 U.S.C. 401(h) and which remain in the medical benefits account upon the satisfaction of all liabilities arising out of the operation of the medical benefits portion of the Plan shall be returned to the Commonwealth.
(3) Forfeitures. If a member's interest in the medical benefits account is forfeited prior to termination of the Plan, an amount equal to the amount of the forfeiture shall be applied as soon as possible to reduce contributions to fund the medical benefits described in 26 U.S.C. 401(h).
(4) Despite the definition of the dependent in KRS 21.427(1)(b), and as required by KRS 21.540(3) to implement federal requirements, including 26 U.S.C. 401(a) and for purposes of the Plans' 401(h) retiree medical benefits account, the term "dependent" means any individual who is a child (as defined in 26 U.S.C. 152(f)(1)) of a retired employee who as of the end of the calendar year has not attained age twenty-seven (27).
(5)
(a) The health benefits of the 401(h) account shall be subordinate to the retirement benefits provided by the Plans.
(b) No life insurance protection is provided by the Plans.
(c) The requirement in paragraph (a) of this subsection shall be satisfied if the actual contributions to the 401(h) accounts established under 26 U.S.C. 401(h) do not exceed twenty-five (25) percent of the total actual contributions to the Plans.
(d) The determination of contributions shall be made on an aggregate basis since the inception of the 401(h) arrangement.
(6) The mandatory contribution established by the Plans shall be reasonable and ascertainable in accordance with 26 C.F.R. 1.401-14(c)(3).
Section 6. Compliance with 26 U.S.C. 414(u) for Reemployed Veterans.
(1) Effective December 12, 1994, contributions, benefits, and service credit with respect to qualified military service shall be governed by 26 U.S.C. 414(u) and the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. 4301-4334.
(2) Effective for deaths on or after January 1, 2007, if a member dies while performing qualified military service (as defined in 26 U.S.C. 414(u)), the survivors of the member shall be entitled to any additional benefits (other than benefit accruals relating to the period of qualified military service) under the Plans had the member resumed and then terminated employment on account of death.
(3) Effective for Plan Years beginning on or after July 1, 2009, to the extent permitted by 26 U.S.C. 414(u)(12), an individual receiving a differential wage payment shall be treated as an employee of the employer making the payment, and the differential wage payment shall be treated as compensation solely for Internal Revenue Code purposes and not for determining Plan benefits.
Section 7. Compliance with 29 U.S.C. 623(i). Termination Requirements. Upon termination of the Plan, the interest rate and mortality table used to determine the amount of any benefit under the Plan payable in the form of an annuity payable at normal retirement age shall be the rate and table specified under the Plan for such purpose as of the termination date.
Section 8. Hybrid Cash Balance Plan. This section shall apply solely to the hybrid cash balance benefit tier of the Plan under KRS 21.402.
(1) Geometric Average Net Investment Return. The Plan's geometric average net investment return shall be computed in accordance with KRS 21.402 and based on returns generated by assets of the individual Plan's segregated hybrid cash balance benefit tier to the extent such assets are segregated for investment purposes.
(2) Refund. Refunds may be requested at any time in accordance with KRS 21.402 and shall be paid as soon as administratively practicable following qualification for refund and request of the member. A partial refund shall not be permitted.
(3) Establishment of Hypothetical Accumulated Account Balance.
(a) A member's accumulated account balance shall be a hypothetical account for bookkeeping purposes only. The maintenance or the adding of credits to the hypothetical accumulated account balance shall not be construed as:
An allocation of assets of the Plan to, or a segregation of such assets in, any such hypothetical accumulated account balance; or
Otherwise creating a right for any member to receive specific assets of the Plan.
(b) Benefits provided under the cash balance benefit tier shall be paid from the assets of the applicable Plan.
(c) Interest credits shall not accrue to any portion of the hypothetical accumulated account balance after the annuity starting date that applies to that portion.
History
Section 1. Definitions.
(1) "Member" means a member of a retirement fund established in accordance with KRS 6.500 to 6.577 or KRS 21.345 to 21.580 and administered by the Kentucky Judicial Form Retirement System.
(2) "Plan" means the Kentucky Judicial Retirement Plan and the Kentucky Legislators Retirement Plan.
(3) "Required beginning date" means April 1 of the calendar year following the later of:
(a) The calendar year in which the member attains age seventy and one-half (70 1/2); or
(b) The calendar year in which the member retires.
Section 2.
(1) This administrative regulation shall apply to any member of a fund established in accordance with KRS 6.500 to 6.577, or 21.345 to 21.580.
(2) Effective January 1, 2003, the Plans shall pay all benefits in accordance with a good faith interpretation of the requirements of 26 U.S.C. 401(a)(9) and 1.401(a)(9)-1 to 1.401(a)(9)-9, as applicable to a governmental plan within the meaning of 26 U.S.C. 414(d). The requirements of 26 U.S.C. 401(a)(9) shall take precedence over any inconsistent provisions of KRS 6.500 to 6.577, and 21.345 to 21.580.
(3) The members entire interest shall be distributed over the members life or lives of the member and the members beneficiary, or over a period not extending beyond the life expectancy of the member or of the member and the members beneficiary.
Section 3.
(1) Except as provided in subsection (2) of this section, the members entire interest shall be distributed, or begin to be distributed, to the member no later than the members required beginning date.
(2) If the member dies before distribution begins and there is a qualified beneficiary, the members entire interest shall be distributed, or begin to be distributed, no later than as follows:
(a) Except as provided in subsection (3) of this section, if the members surviving spouse is the members sole beneficiary, distributions to the surviving spouse shall begin by the later of:
December 31 of the calendar year immediately following the calendar year in which the member died; or
December 31 of the calendar year in which the member would have attained age seventy and one-half (70 1/2);
(b) If the members surviving spouse is not the members sole beneficiary, distributions to the members beneficiary shall begin by December 31 of the calendar year immediately following the calendar year in which the member died; or
(c) If there is not a beneficiary as of September 30 of the year following the year of the members death, the members entire interest shall be distributed by December 31 of the calendar year containing the fifth anniversary of the members death.
(3) If a member dies after the required distribution of benefits has begun but before the recoupment of the members personal contributions, the remaining portion of the members interest shall be distributed at least as rapidly as under the method of distribution before the members death.
(4)
(a) For purposes of subsections (2) and (3) of this section, distributions shall be required to begin on the members required beginning date.
(b) If annuity payments irrevocably commence to the member before the members required beginning date, or to the members surviving spouse before the date distributions are required to begin to the surviving spouse pursuant to subsection (2)(a) of this section, the date distributions are considered to begin shall be the date distributions actually commence.
Section 4.
(1) If the members interest is paid in the form of annuity distributions, payments pursuant to the annuity shall satisfy the following requirements:
(a) The annuity distributions shall be paid in monthly periodic payments;
(b) The distribution period shall be over a life (or lives) or over a period certain not longer than the period described in this section or Section 5 of this administrative regulation; and
(c) Payments shall increase only as follows:
By the annual percentage increase provided for pursuant to KRS 6.500 to 6.577 and 21.345 to 21.580;
To the extent of the reduction in the amount of the members payments to provide for a survivor benefit upon death, but only if the beneficiary whose life was being used to determine the distribution period described in this section dies;
To provide cash refunds of employee contributions upon the members death; or
To pay any increased benefits that result from a plan amendment.
(2)
(a) The amount that shall be distributed on or before the members required beginning date, or if the member dies before distributions begin, the date distributions are required to begin under Section 3(2) of this administrative regulation, shall be the payment that is required for one (1) month.
(b) The second payment shall not be required to be made until the end of the next payment interval even if that payment interval ends in the next calendar year.
(c) All of the members benefit accruals as of the last day of the first distribution calendar year shall be included in the calculation of the amount of the annuity payments for months ending on or after the members required beginning date.
Section 5.
(1) The amount of annuity paid to a members beneficiary shall not exceed the maximum determined pursuant to the incidental death benefit requirement of 26 U.S.C. 401(a)(9)(G), and the minimum distribution incidental benefit rule established in 26 C.F.R. 1.401(a)(9)-6, Q&A-2.
(2) The death and disability benefits provided by the Plans shall be limited by the incidental benefit rule established in 26 U.S.C. 401(a)(9)(G) and 1.401-1(b)(1)(i).
History
Section 1. Definition. "Plan" means the Kentucky Judicial Retirement Plan and the Kentucky Legislators Retirement Plan.
Section 2. Effective January 1, 1993, "eligible rollover distribution" shall include any distribution of all or any portion of the balance to the credit of the distributee, except:
(1) A distribution that is one (1) of a series of substantially equal periodic payments made at least annually:
(a) For the life or life expectancy of the distributee and the distributees beneficiary;
(b) For the joint lives or joint life expectancy of the distributee and the distributees beneficiary; or
(c) For a specified period of ten (10) years or more;
(2) Any distribution to the extent that the distribution shall be required pursuant to 26 U.S.C. 401(a)(9), except as provided in Section 3 of this administrative regulation;
(3) The portion of any distribution that is not includable in gross income; or
(4) Any other distribution that is reasonably expected to total less than $200 during the year.
Section 3.
(1) Effective January 1, 2002, a portion of a distribution shall not fail to be an eligible rollover distribution merely because the portion consists of after-tax employee contributions that are not includable in gross income. This portion may be transferred:
(a) Only to:
An individual retirement account or annuity described in 26 U.S.C. 408(a) or (b);
A qualified defined contribution plan described in 26 U.S.C. 401(a);
On or after January 1, 2007, a qualified defined benefit plan described in 26 U.S.C. 401(a); or
An annuity contract described in 26 U.S.C. 403(b); and
(b) To an account or plan provided for in paragraphs (a)2. to 4. of this subsection that agrees to separately account for amounts so transferred, and earnings on those amounts, including separately accounting for the portion of the distribution:
That is includable in gross income; and
That is not so includable.
(2) Effective January 1, 1993, "eligible retirement plan" shall include any of the following that accepts the distributees eligible rollover distribution:
(a) An individual retirement account described in 26 U.S.C. 408(a);
(b) An individual retirement annuity described in 26 U.S.C. 408(b);
(c) An annuity plan described in 26 U.S.C. 403(a);
(d) A qualified trust described in 26 U.S.C. 401(a);
(e) Effective January 1, 2002, an annuity contract described in 26 U.S.C. 403(b);
(f) Effective January 1, 2002, a plan eligible under 26 U.S.C. 457(b) that is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or a political subdivision of a state that agrees to separately account for amounts transferred into that plan from the Plan; or
(g) Effective January 1, 2008, a Roth IRA described in 26 U.S.C. 408A.
(3)
(a) To be considered a distributee, a person shall be:
A member; or
Effective July 1, 2010, a nonspouse beneficiary who is a designated beneficiary as defined by 26 U.S.C. 401(a)(9)(E).
a. A nonspouse beneficiary shall rollover the distribution only to an individual retirement account or individual retirement annuity established for the purpose of receiving the distribution; and
b. The account or annuity shall be treated as an "inherited" individual retirement account or annuity.
(b) "Direct rollover" shall include a payment by the plan to the eligible retirement plan specified by the distributee.
History
Section 1. Definitions.
(1) "415(b) limit" means the limitation on benefits established by 26 U.S.C. 415(b).
(2) "415(c) limit" means the limitation on annual additions established by 26 U.S.C. 415(c).
(3) "415(d) limit" means the limitation on cost of living adjustments established by 26 U.S.C. 415(d).
(4) "Annual benefit" means a benefit payable annually in the form of a straight life annuity (with no ancillary benefits) without regard to the benefit attributable to after-tax employee contributions (except pursuant to 26 U.S.C. 415(n)) and to rollover contributions (as defined in 26 U.S.C. 415(b)(2)(A)), and with the benefit attributable determined in accordance with Treasury Regulations located in 26 C.F.R. 1.415(b)-1.
(5)
(a) "Permissive service credit" means service credit:
Recognized by the Plan for purposes of calculating a member's benefit under the Plan;
Which the member has not received under the Plan; and
Which the member shall receive only by making a voluntary additional contribution, in an amount determined under the Plan, which does not exceed the amount necessary to fund the benefit attributable to the service credit.
(b) Effective for permissive service credit contributions made in limitation years beginning after December 31, 1997, the term may include service credit for periods for which there is no performance of service, and, notwithstanding paragraph (a)2 of this subsection, may include service credited in order to provide an increased benefit for service credit which a member is receiving under the Plan.
(6) "Plan" means the Kentucky Judicial Retirement Plan and the Kentucky Legislators Retirement Plan.
Section 2. This administrative regulation shall apply to the Plans as of July 1, 2007. Subject to the provisions of this administrative regulation, benefits paid from, and employee contributions made to, these Plans shall not exceed the maximum benefits and the maximum annual addition, respectively, as applicable under 26 U.S.C. 415 and Treasury Regulations located in 26 C.F.R. 1.415(a)-1 to 1.415(j)-1.
Section 3. Basic 415(b) and 415(d) Limitations.
(1) A member shall not receive an annual benefit that exceeds the dollar amount specified in 26 U.S.C. 415(b)(1)(A), subject to the applicable adjustments in 26 U.S.C. 415(b) and Treasury Regulations located in 26 C.F.R. 1.415(a)-1 to 1.415(j)-1 and subject to any additional limits that are specified in this administrative regulation.
(2) A member's annual benefit payable in any limitation year from a Plan shall not be greater than the limit applicable at the annuity starting date, as increased in subsequent years pursuant to 26 U.S.C. 415(d) and the Treasury Regulations located in 26 C.F.R. 1.415(a)-1 to 1.415(j)-1.
(3) If a member has had a severance from employment in any previous or subsequent year, the member's annual benefit, including any cost of living increases, shall be tested under the then applicable 415(d) limit, including, any adjustment to the 26 U.S.C. 415(b)(1)(A) dollar limit under 26 U.S.C. 415(d) and the Treasury Regulations located in 26 C.F.R. 1.415(d)-1.
Section 4. Adjustments to Basic 415(b) Limitation for Form of Benefit. If the benefit under the Plan is other than the form specified in Section 3 of this administrative regulation, the benefit shall be adjusted so that it is the equivalent of the annual benefit, using factors prescribed in Treasury Regulations located in 26 C.F.R. 1.415(b)-1. For limitation years after December 31, 2008, for purposes of adjusting any benefit or limitation under 26 U.S.C. 415(b)(2)(B), (C) and (D), the mortality table used shall be the applicable mortality table within the meaning of 26 U.S.C. 417(e)(3)(B).
Section 5. Benefits Not Taken into Account for 415(b) Limit. For purposes of this administrative regulation, the following benefits shall not be taken into account in applying these limits:
(1) Any ancillary benefit which is not directly related to retirement income benefits;
(2) That portion of any joint and survivor annuity if the annuity is a qualified joint and survivor annuity; or
(3) Any other benefit not required under 26 U.S.C. 415(b)(2) and Treasury Regulations located in 26 C.F.R. 1.415(b)-1 to be taken into account for purposes of the limitation of 26 U.S.C. 415(b)(1).
Section 6. Other Adjustments in 415(b) limitation.
(1) If the member's retirement benefits become payable before age sixty-two (62), the limit prescribed by this administrative regulation shall be reduced in accordance with Treasury Regulations located in 26 C.F.R. 1.415(b)-1 pursuant to the provisions of 26 U.S.C. 415(b), so that the limit (as so reduced) equals an annual straight life benefit (when the retirement income benefit begins) which is equivalent to a $160,000 (as adjusted) annual benefit beginning at age sixty-two (62).
(2) The reductions provided for in subsection (1) of this section shall not be applicable to any preretirement disability benefits or preretirement death benefits.
Section 7. Less than Ten (10) Years of Service Adjustment for 415(b) Limitations.
(1) The maximum retirement benefits payable to any member who has completed less than ten (10) years of service shall be the amount determined under Section 4 of this administrative regulation multiplied by a fraction, the numerator of which is the number of the member's years of service and the denominator of which is ten (10).
(2) The reduction provided by this section shall not reduce the maximum benefit below ten (10) percent.
(3) The reduction provided by this section shall not be applicable to any preretirement disability benefits or preretirement death benefits.
Section 8. Service Purchases Under Section 415(n).
(1) Effective for permissive service credit contributions made in limitation years beginning after December 31, 1997, if a member makes one (1) or more contributions to purchase permissive service credit under the Plan, the requirements of 26 U.S.C. 415(n) shall be treated as met only if:
(a) The requirements of 26 U.S.C. 415(b) are met, determined by treating the accrued benefit derived from all these contributions as an annual benefit for purposes of the 415(b) limit; or
(b) The requirements of 26 U.S.C. 415(c) are met, determined by treating all these contributions as annual additions for purposes of the 415(c) limit.
(2) For purposes of applying this section, the Plan shall not fail to meet the reduced limit under 26 U.S.C. 415(b)(2)(C) solely by reason of this section and shall not fail to meet the percentage limitation under 26 U.S.C. 415(c)(1)(B) solely by reason of this section.
(3) The Plan shall fail to meet the requirements of this section if:
(a) More than five (5) years of nonqualified service credit are taken into account for purposes of this section; or
(b) Any nonqualified service credit is taken into account under this section before the member has at least five (5) years of participation under the Plan.
(4) For purposes of subsection (3) of this section, effective for permissive service credit contributions made in limitation years beginning after December 31, 1997, nonqualified service credit shall be the permissive service credit other than that allowed with respect to:
(a) Service as an employee of the Government of the United States, any state or political subdivision thereof, or any agency or instrumentality of any of the foregoing (other than military service or service for credit which was obtained as a result of a repayment described in 26 U.S.C. 415(k)(3));
(b) Service as an employee (other than as an employee described in paragraph (a) of this subsection) of an educational organization described in 26 U.S.C. 170(b)(1)(A)(ii) which is a public, private, or sectarian school which provides elementary or secondary education (through grade 12), or a comparable level of education, as determined under the applicable law of the jurisdiction in which the service was performed;
(c) Service as an employee of an association of employees who are described in paragraph (a) of this subsection; or
(d) Military service (other than qualified military service under 26 U.S.C. 414(u)) recognized by the Plan.
(5) For service described in subsection (4)(a), (b), or (c) of this section, the service shall be nonqualified service if recognition of the service would cause a member to receive a retirement benefit for the same service under more than one plan.
(6) For a trustee-to-trustee transfer after December 31, 2001, to which 26 U.S.C. 403(b)(13)(A) or 457(e)(17)(A) applies (without regard to whether the transfer is made between plans maintained by the same employer):
(a) The limitations of subsection (3) of this section shall not apply in determining whether the transfer is for the purchase of permissive service credit; and
(b) The distribution rules applicable to the Plan shall apply to these amounts and any benefits attributable to these amounts.
Section 9. Repayments of Cashouts. Any repayment of contributions (including interest) to the Plan with respect to an amount previously refunded upon a forfeiture of service credit under the Plan or another governmental plan maintained by the Commonwealth or a local government within the Commonwealth shall not be taken into account for purposes of the 415(b) or (c) limits.
History
Section 1. Definitions.
(1) "Board" means the board of trustees of the System.
(2) "Family Member" means a spouse, parent, sibling, grandparent, grandchild, or child of a trustee.
(3) "System" means the Judicial Form Retirement System.
(4) "Trustee" means a trustee of the board.
Section 2. Informed Basis. A trustee shall discharge all duties on an informed basis based on information, opinions, reports, or statements, including financial statements and other financial data, if prepared or presented by the executive director of the System, legal counsel, public accountants, actuaries, or other persons as to matters which the trustee honestly believes are within the person's professional or expert competence.
Section 3. Official Position. A trustee, alone or through others, shall not knowingly use or attempt to use his or her official position to secure or create privileges, exemptions, or advantages to the derogation of the public interest at large.
Section 4. Gifts. A trustee, the trustee's spouse, or a dependent child shall not knowingly accept any gifts or gratuities, including campaign contributions, travel expenses, meals, alcoholic beverages, and honoraria, totaling a value greater than twenty-five (25) dollars in a single calendar year from:
(1) Any person or business that does business with, is regulated by, is seeking grants from, is involved in litigation against, or is lobbying or attempting to influence the actions of the System; or
(2) Any group or association which has as its primary purpose the representation of those persons or businesses.
Section 5. Disclosure.
(1) A trustee shall disclose to the other trustees, any direct or indirect interest in any undertaking that puts the trustee's personal interest in conflict with that of the System. The disclosure shall be made in writing or shall be recorded in the minutes of a formal meeting. A trustee who is required to publicly disclose a direct or indirect interest shall abstain from all decisions concerning his or her interest if the decision may affect the trustee or the trustee's business, profession, or occupation in a manner different from the business, profession, or occupation of the other trustees.
(2) A trustee shall annually file a financial disclosure report with the System, using the Financial Disclosure Report form for a judge as required by KRS 61.710 to 61.780 and as incorporated by reference in 32 KAR 1:090, the Statement of Financial Disclosure form for a member of the General Assembly as required by KRS 6.787 and as incorporated by reference in 2 KAR 2:020, or the Financial Disclosure Report form incorporated by reference in this administrative regulation for any other person serving as a trustee, which includes the following disclosures:
(a) A description of any financial interest the trustee has in any company or firm that does business with the System;
(b) A description of any personal financial interests, direct or indirect, not listed in subsection (2)(a) of this section for the trustee and any family member which may conflict or appear to conflict with the trustee's duties and responsibilities to the System;
(c) A description of employment or compensation which the trustee receives from any contractors or vendors of the System; and
(d) A description of any interest in property, tangible or intangible, or any other assets or businesses which may constitute or cause a conflict of interest with the trustee's duties.
(3) Any trustee who knowingly and willfully provides false, misleading, or incomplete information on the required disclosure form shall be subject to disciplinary action, up to and including, removal from the board. The form shall be maintained in the System office and shall be made available to the public upon request.
Section 6. Incorporation by Reference.
(1) "Financial Disclosure Report", July 2017, is incorporated by reference.
(2) This material may be inspected, copied, or obtained, subject to applicable copyright law, at Kentucky Judicial Retirement System, 305 Ann Street, Suite 302, Whitaker Bank Building, Frankfort, Kentucky 40601, Monday through Friday, 8:00 a.m. to 5:00 p.m.
History
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