NDAC 71-08-11-02
Basis for calculation contributions - Salary reduction - Salary deferral arrangements
Cite as N.D. Admin. Code § 71-08-11-02
1.
Amounts deducted from a participating member's salary at the participating member's option
to a qualified section 125 cafeteria plan, 401(k) plan, 403(b) plan, or 457 plan are part of
wages or salary when calculating retirement contributions.
2.
Employee contributions paid by the employer under IRC 414(h) pursuant to a salary reduction
agreement do not reduce wages or salary when calculating retirement contributions.
3.
Amounts contributed to a qualified section 125 cafeteria plan, 401(k) plan, 403(b) plan, or
457 plan by the employer are not part of wages or salary when calculating retirement
contributions.