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 Filed September 29, 2026
Language in all proposed amended regulations has been revised to meet KRS Chapter 13A drafting requirements and conventions.
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105 KAR 1:365 – Hybrid cash plan balance
Amendments include moving language that defines "decompression service" and "military omitted service" to the Definitions section; adding that an accumulated account balance refund application from a member charged with an employment-related felony will not be processed until a final, appealable court judgement has been entered; and removing Form 2022 and updating Form 2013.
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105 KAR 2:270 – Federal tax withholding
Amendments include updating definitions for "beneficiary" and "death benefit beneficiary" to include non-persons (such as trusts) and to clarify that only beneficiaries of retired members are eligible to receive the death benefit; removing Forms 4525, 6010, and 6025 in favor of a citation to the regulation where they are located; removing Form 6028 and the Special Tax Notice Regarding Payments which are federal tax forms and, by citing to the US Code that requires them, enables members to use the most recent federal forms; and clarifying the beneficiaries to whom Sections 4, 5, and 6 apply to.
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105 KAR 2:420 – 401(h) account
The amendments include adding a definition for "insurance trust"; clarifying the use and purpose of mandatory contributions for health insurance benefits; and removes the 1% mandatory contribution to comply with Senate Bill 10 of the 2025 regular legislative session (https://apps.legislature.ky.gov/record/25rs/sb10.html).
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105 KAR 5:200 – Retirement procedures
The amendment includes adding "special needs trust" (usually established for disabled dependents) as an optional beneficiary for members to choose on the Form 6030 "Death Benefit Designation" to comply with Senate Bill 85 of the 2026 regular legislative session (https://apps.legislature.ky.gov/record/26rs/sb85.html); removing Form 6017 which is a federal tax withholding form so that members will be able to use the latest federal form for the applicable tax year; and removing Form 2035 which is incorporated into another regulation.
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105 KAR 5:200E – Retirement procedures
Filed as an emergency regulation so that the above changes to 105 KAR 200 will become effective upon filing with LRC on a temporary basis.
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105 KAR 5:202 – Notification of retirement
The amendment includes adding "special needs trust" (usually established for disabled dependents) as an optional beneficiary for members to choose on the Form 6000 "Notification of Retirement" to comply with Senate Bill 85 of the 2026 regular legislative session (https://apps.legislature.ky.gov/record/26rs/sb85.html ); and removing unnecessary citations to specific regulations to accommodate recent recodification of KPPA regulations.
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105 KAR 5:202E – Notification of retirement
Filed as an emergency regulation so that the above changes to 105 KAR 202 will become effective upon filing with LRC on a temporary basis.
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105 KAR 5:390 – Employment after retirement
Amendments include refining definitions for "employee" and "prearranged agreement"; including statutory language regarding prearranged agreements for elected officials and candidates for office; clarifying deadlines for information submission; adding factors the agency considers to determine whether a reemployed member is an independent contractor leased employee, or volunteer; establishing employer exemptions from paying employer contributions and employment relationships to which the regulation does not apply; removing Form 6000 in favor of citing the regulation in which the form is incorporated; and condensing and eliminating five previously required forms.
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