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.
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 that became effective on August 5, 2026:
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