Indiana Code § 5-10.2-12-2

Uses of money in a supplemental allowance reserve account
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Sec. 2. All amounts in a supplemental allowance reserve account of a fund or plan are available to the board to pay a postretirement benefit increase, thirteenth check, or other benefit change or adjustment granted by the general assembly after June 30, 2018, to members of or participants in that fund or plan.

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