78.652 Excess benefit plan -- Purpose -- Excess benefit fund. There is created and established: (1) An excess benefit plan to be known as the County Employees Retirement System Excess Benefit Plan. The plan is created for the purpose of providing the retirement allowances payable from the retirement systems under KRS 78.520 to 78.852 that would otherwise be limited by 26 U.S.C. sec. 415. (2) A state fund to be known as the County Employees Retirement System Excess Benefit Fund which shall consist of all the assets of the plan. (3) The administration and assets of the plan shall be as set forth in KRS 61.652. Effective: July 14, 2000 History: Created 2000 Ky. Acts ch. 385, sec. 39, effective July 14, 2000.
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