16-25A-21
Section 16-25A-21 Flexible employees' benefits programs. Employee premium contributions shall
be deducted, by all employers, from payroll on a pretax basis as permitted under Section 125
of the Internal Revenue Code. The board is authorized to transfer the necessary funds from
the Public Education Employees' Health Insurance Plan to the fund established by the Public
Education Flexible Employees Benefit Board for the administration of the Public Education
Flexible Employees Benefits Program. All public education employees shall be offered flexible
spending accounts by employers for pretax deductions for medical and childcare expenses. (Act
2004-646, 1st Sp. Sess., p. 6, §4.)...
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20-1-36
Section 20-1-36 Donations to exempt organizations. Nothing in Act 2000-320 shall prohibit the
donation of any food by any food sales establishment, food manufacturer, or food distributor
to an organization defined under Section 501(c)(3) of the Internal Revenue Code of 1986, as
amended. Nor shall the provisions of Act 2000-320 prohibit the sale, donation, or other distribution
of any food by a Section 501(c)(3) organization to a 501(c) organization. Any provision of
law to the contrary notwithstanding, the term food as used in this section shall not include
an out-of-date Class A food or an adulterated food as defined by law. (Act 2000-320, p. 505,
§4.)...
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45-37A-51.191
Section 45-37A-51.191 Employer pickup of employee contributions. The board of managers upon
approval of each employer, including the board of health, shall have authority to adopt a
program and plan amendments relating to that employer's employees meeting the requirements
of the United States Internal Revenue Code, as amended, to allow employer payment of required
participant contributions in lieu of salary or wages. (Act 2006-339, p. 851, Art. V, §2.)...

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45-37A-51.192
Section 45-37A-51.192 City's contributions. (a) The city shall pick up employer payment of
required participants' contributions in lieu of salary or wages through a program and plan
amendments relating to the city's employees meeting the requirements of the United States
Internal Revenue Code, as amended. (b)(1) Beginning July 1, 1995, the contribution of the
employer, excluding the board of health and employees of the board of health, shall be determined
by the actuary of the board at the level necessary to fully fund the system. The actuary shall
be required to make the determination for each actuarial year. (2) Beginning on July 1, 2017,
the employer's total minimum rate of contribution into the fund, excluding the board of health,
shall increase to 7.25 percent. (3) Beginning on July 1, 2018, the employer's total minimum
rate of contribution into the fund, excluding the board of health, shall increase to 8.50
percent. (4) Beginning on July 1, 2020, the employer's total minimum rate...
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10A-9A-10.04
Section 10A-9A-10.04 Filings required for conversion; effective date. THIS SECTION WAS AMENDED
BY ACT 2019-94 IN THE 2019 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. THIS IS NOT IN THE
CURRENT CODE SUPPLEMENT. (a) After a plan of conversion is approved: (1) if the converting
organization is an organization formed under, or its internal affairs are governed by, the
laws of this state, the converting organization shall file a statement of conversion in accordance
with subsection (c), which statement of conversion must be signed in accordance with Section
10A-9A-2.03(a) and which must include: (A) the name, type of organization, and mailing address
of the principal office of the converting organization, and its unique identifying number
or other designation as assigned by the Secretary of State, if any, before conversion; (B)
the date of the filing of the certificate of formation of the converting organization, if
any, and all prior amendments and the filing office or offices, if any,...
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16-25C-6
Section 16-25C-6 Participation. (a) Participation in this fund shall be voluntary under regulations
adopted by the board and in accordance with the Internal Revenue Code. (b) Any person who
becomes ineligible for participation in the fund due to the termination of his or her employment
with an eligible employer, or due to other reasons, may leave his or her vested accumulations
on account with the fund. In that event, no further contributions may be accepted on the account
of the person unless the person is reemployed by an eligible employer or again becomes eligible.
(Act 2001-704, p. 1562, §2.)...
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36-27C-6
Section 36-27C-6 Participation. (a) Participation in this fund shall be voluntary under regulations
adopted by the board and in accordance with the Internal Revenue Code. (b) Any person who
becomes ineligible for participation in the fund due to the termination of his or her employment
with an eligible employer, or due to other reasons, may leave his or her vested accumulations
on account with the fund. In that event, no further contributions may be accepted on the account
of the person unless the person is reemployed by an eligible employer or again becomes eligible.
(Act 2001-704, p. 1562, §1.)...
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12-17-227
Section 12-17-227 (Effective November 8, 2016, subject to contingencies) Definitions. When
used in this division, the following terms shall have the following meanings, respectively,
unless the context clearly indicates otherwise: (1) ACCUMULATED CONTRIBUTIONS. The sum of
all the amounts deducted from the compensation of a member credited to his or her individual
account in the District Attorneys' Plan, together with regular interest thereon. (2) ACTUARIAL
EQUIVALENT. A benefit of equal value when computed upon the basis of the mortality tables
adopted by the Board of Control and regular interest. (3) ANNUITY. Payments for life derived
from the accumulated contributions of a member. All annuities shall be payable in equal monthly
installments. (4) AVERAGE FINAL COMPENSATION. The average annual compensation of a district
attorney with respect to which he or she had made contributions pursuant to Section 12-17-227.2
during the five years in his or her last 10 years of membership service...
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22-6A-2
Section 22-6A-2 Health care sharing ministry. (a) Health care sharing ministry means a faith-based
nonprofit organization that is tax exempt under the Internal Revenue Code and which does all
of the following: (1) Limits its participants to those who are of a similar faith. (2) Acts
as a facilitator among participants who have financial or medical needs and matches those
participants with other participants with the present ability to assist those with financial
or medical needs in accordance with criteria established by the health care sharing ministry.
(3) Provides for the financial or medical needs of a participant through contributions from
one participant to another. (b) The health care sharing ministry shall specify to participants
that participants may contribute with no assumption of risk or promise to pay among the participants
and no assumption of risk or promise to pay by the health care sharing ministry to the participants.
(c) The health care sharing ministry shall provide...
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26-1A-216
Section 26-1A-216 Taxes. Unless the power of attorney otherwise provides, language in a power
of attorney granting general authority with respect to taxes authorizes the agent to: (1)
prepare, sign, and file federal, state, local, and foreign income, gift, payroll, property,
Federal Insurance Contributions Act, and other tax returns, claims for refunds, requests for
extension of time, petitions regarding tax matters, and any other tax-related documents, including
receipts, offers, waivers, consents, including consents and agreements under Internal Revenue
Code Section 2032A, 26 U.S.C. Section 2032A, as amended, closing agreements, and any power
of attorney required by the Internal Revenue Service or other taxing authority with respect
to a tax year upon which the statute of limitations has not run and the following 25 tax years;
(2) pay taxes due, collect refunds, post bonds, receive confidential information, and contest
deficiencies determined by the Internal Revenue Service or other...
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