Indiana Code § 5-10.3-11-6

Separate accounts
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Sec. 6. (a) The state board shall maintain separate accounts for each unit of local government for purposes of this section. The accounts are separate and distinct accounts within the public employees' retirement fund and the pension relief fund.       (b) A unit of local government may do the following: (1) Make deposits at any time to the separate account established for the unit under this section. (2) Withdraw once each year from the unit's separate account all or a part of the balance in the account to pay pension benefits under IC 36-8-6 , IC 36-8-7 , or IC 36-8-7.5 . (3) Direct the state board at any time to pay from the unit's separate account all or a part of either or both of the following: (A) The unit's employer contributions under IC 36-8-8-6 . (B) The contributions paid by the unit for a member under IC 36-8-8-8 (a).   IC 5-10.3-12 Chapter 12. Public Employees' Defined Contribution Plan               5-10.3-12-1 Applicability of chapter             5-10.3-12-2 "Account"             5-10.3-12-3 "Annuity savings account"             5-10.3-12-4 "Board"             5-10.3-12-5 "Compensation"             5-10.3-12-6 "Dies in the line of duty"             5-10.3-12-7 "Effective date"             5-10.3-12-7.5 "Employees of the state"             5-10.3-12-8 "Employer"             5-10.3-12-9 "Employer contribution subaccount"             5-10.3-12-10 "Fund"             5-10.3-12-11 "Internal Revenue Code"             5-10.3-12-12 "Member"             5-10.3-12-13 "Member contribution subaccount"             5-10.3-12-14 "Normal retirement age"             5-10.3-12-14.5 "Participating political subdivision"             5-10.3-12-15 "Plan"             5-10.3-12-15.5 "Volunteer fire department"             5-10.3-12-16 "Years of participation"             5-10.3-12-17 Applicability of other laws             5-10.3-12-18 Establishment and administration of plan; Internal Revenue Service approval             5-10.3-12-19 Authorization to request Internal Revenue Service rulings or determination letters             5-10.3-12-20 Plan membership; election; fund membership             5-10.3-12-20.3 Election during July 2016, by first time state employee who is fund member             5-10.3-12-20.5 Election by employee of political subdivision to become plan member; failure to make election             5-10.3-12-21 Plan; member accounts; rollover accounts             5-10.3-12-22 Alternative investment programs; stable value fund program; requirements and rules; administrative fees             5-10.3-12-23 Member required contributions; additional contributions; crediting; employer pick-up and payment             5-10.3-12-24 State employer contribution; contribution rate determination; minimum rate; amounts credited; electronic submission of contributions             5-10.3-12-24.5 Political subdivision employer contribution; contribution rate determination; amounts credited; electronic submission of contributions             5-10.3-12-24.7 Political subdivision contributions; members of a volunteer fire department             5-10.3-12-25 Member contributions belong to member; vesting schedule for employer contributions; forfeiture of amounts not vested             5-10.3-12-26 Member accounts; withdrawals; forms of payment             5-10.3-12-27 Member accounts; beneficiary or survivor withdrawals; forms of payment             5-10.3-12-28 Plan exempt from legal process; assignment of payments             5-10.3-12-29 Rollover contributions; rollover accounts             5-10.3-12-30 Member accounts; disability withdrawals; forms of payment             5-10.3-12-31 Effect of reemployment on plan participation             5-10.3-12-32 Election by state or participating political subdivision to allow plan participation by retired reemployed fund members

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