Administrative Regulations
You may visit the
LRC website to review the administrative regulations that govern the systems operated by KPPA.
Notice of KAR Title 105 Recodification
In an effort to organize and make its many regulations easier to navigate, the KPPA is recodifying its regulations from one general chapter into five subject matter-related chapters. The regulation content and numbers themselves will not change, but in most cases the chapter number will. (Example: 105 KAR
1:200 will become 105 KAR
5:200, because the regulation is moving into 105 KAR Chapter 5, Retirement). We anticipate the recodification to become effective on or around August 5, 2026.
The new chapters and corresponding regulation numbers will be:
Chapter 1 – General Rules
001 Definitions for KAR Title 105
020 Reciprocal programs
150 installment purchase procedures
170 Membership form requirements
215 Administrative hearing
300 Determination of service credit for local school board classified employees
320 Proration of service credit
330 Purchase of service credit
365 Hybrid cash plan balance
440 Trustee Education programs
445 Trustee Elections
470 Agency communications
Chapter 2 – Accounts, Financials, and Federal Taxation
190 Qualified Domestic Relations Orders
270 Federal tax withholding or direct rollover of eligible distributions
340 Rollovers and transfers of contributions in other plans
345 Rollovers and transfers of contributions to other plans
380 Minimum distribution
400 Federal taxation limitation year
420 401(h) account established under 26 USC 401(h)
430 General compliance with federal tax laws
Chapter 3 – Disability and Survivorship
180 Death before retirement procedures
210 Disability procedures
220 Periodic disability reviews
240 Death after retirement procedures
310 Fred Capps Memorial Act
350 Collection of account without formal administration of estate
455 In line of duty hazardous retirement disability benefits
457 In line of duty survivor benefits
Chapter 4 – Employers
120 Participation of CERS employers
130 Hazardous position coverage
140 Employer’s administrative duties
145 Voluntary cessation of participation by employers
147 Involuntary cessation of participating employers
148 Merged, split, new, separate, or separated employers or entities
149 Quasi-govt employer cessation window
160 Sick leave plans
250 Participation of county attorney employees
451 Quasi-govt employer reports on independent contractors and leased employees
Chapter 5 – Retirement
142 Limitations/exclusions on compensation in the last 5 yrs of service
200 Retirement procedures
202 Notification of retirement
390 Employment after retirement
411 Hospital and medical insurance for retired members and KRS Insurance Fund Trust
415 Reimbursement of hospital and medical insurance premiums for Medicare eligible retired members reemployed with a participating employer
The following new and amended administrative regulations have been filed with LRC and are under review. Clicking on the link will take you to a page with highlighted changes to existing regulations, information about the public comment period and process, and a "Regulatory Impact Analysis and Tiering Statement" that includes a summary of the new or amended administrative regulation.
Statement of Consideration and Regulation Amended After Comments Filed April 14, 2026
The public hearing for 105 KAR 1:380, scheduled for March 23, 2026, at 10:00 a.m. at the KPPA offices was canceled; however, a written comment was received during the public comment period. In response to the comment, the KPPA filed a Statement of Consideration and an Amended After Comments version of the regulation, which will be heard at the legislative Administrative Regulation Review Subcommittee at the Capitol Annex on May 12, 2026.
Since filing this administrative regulation, SB 85, signed by Governor Beshear on April 3, 2026, amends sections of KRS 61.510, 78.510, and 116.505 to include a definition for “special needs trust”, redefine “beneficiary” to include special needs trusts for the purposes of the state-administered retirement systems, and enact KRS 61.635(4)(16)(b)(4) which establishes parameters for beneficiaries that are special needs trusts and authorizes the KPPA to promulgate administrative regulations regarding beneficiaries of state-administered plans that are special needs trusts. The amendment to the regulation revises the definition of “beneficiary” to include a special needs trust and clarifies when a member’s entire interest must be distributed if the beneficiary is a trust.
Amended Regulations Filed April 7, 2026
KPPA received no notifications of intent to attend a June 22 public hearing on 105 KAR 1:001 or 1:440. Accordingly, the public hearing was cancelled. Written comments shall be accepted through June 30, 2026, and shall receive the same consideration as verbal comments.
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105 KAR 1:001 – Definitions for KAR Title 105
The amendment will change the existing regulation by updating its title in anticipation of recodifying KAR Title 105 into separate chapters with related subjects; adding definitions for “inactive employer”, “merged employer”, and “non-participating employer”; and updating language to meet the drafting requirements of KRS Chapter 13A.
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105 KAR 1:440 – Trustee Education Programs
The amendment to this administrative regulation updates the regulation title and the KRS trustee education program, and newly establishes and incorporates by reference the CERS trustee education program.
Amended regulations filed January 9, 2026
KPPA received no notifications of intent to attend a March 23 public hearing on these administrative regulations. Accordingly, the public hearing was cancelled. Comments were accepted through March 31, 2026, and shall receive the same consideration as verbal comments.
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105 KAR 1:160 – Sick leave plans
The amendment to this administrative regulation updates statutory references and materials incorporated by reference, aligns language with KRS Chapter 13A drafting requirements, clarifies retirement service credit for unused sick leave for members who started participating prior to January 1, 2014, and establishes the formula for the use of sick leave to calculate months of service for health insurance benefits.
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105 KAR 1:261 – Repeal of 105 KAR 1:260
This administrative regulation repeals 105 KAR 1:260 Purchase of out-of-state service credit which is being consolidated with 105 KAR 1:330 Purchase of service credit.
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105 KAR 1:330 - Purchase of service credit
The amendment to this administrative regulation updates statutory authority and references, consolidates 105 KAR 1:260 Purchase of out-of-state service credit, which is being repealed, with this administrative regulation, removes definitions that are contained in statute and in 105 KAR 1:001 Definitions, aligns language with KRS Chapter 13A drafting requirements, and updates materials incorporated by reference.
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105 KAR 1:380 – Minimum distribution
The amendment to this administrative regulation revises definitions, updates references to and the requirements of the Code of Federal Regulations, adds the new rule regarding distributions to a spouse who is ten (10) or more years younger than the member pursuant to the federal SECURE Act of 2022, and updates language to comply with KRS Chapter 13A drafting requirements.
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105 KAR 1:400 – Federal taxation limitation year
The amendment to this administrative regulation is primarily technical in nature and adds definitions for "annual benefit" and "annual addition", updates statutory references, clarifies that plans include those from KRS and CERS, and updates language to conform with KRS Chapter 1A drafting requirements.
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105 KAR 1:430 - General compliance with federal tax laws
The amendment to this administrative regulation is primarily technical in nature. It corrects and updates federal and state statutory references, and amends language to comply with KRS Chapter 13A drafting requirements.
Amended regulation that became effective on July 8, 2026:
Amended regulations that became effective on June 2, 2026:
Forms
All forms and other documents must be posted on our website if they are incorporated by reference in a KPPA administrative regulation.
NOTE: Some of the forms below are examples only; please contact KPPA at (502) 696-8800 or (toll free) 1-800-928-4646 to request a copy of any example forms listed here, or visit the
Publications & Forms section of the site to find the form you need.
Legal References
Statutes
You can review or download our statutes from the Legislative Research Commission (LRC) website:
IRS Approval Letters
CERS Approval Letter
KERS Approval Letter
SPRS Approval Letter
Insurance Approval Letter