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13. Action Items
  • AOutside Agency Personnel Approval
  • BRevised 2026 Legislative Priorities
  • CUpdated 403(b) and 457(b) Adoption Agreements
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Board of Education Meeting

CUpdated 403(b) and 457(b) Adoption Agreements

Item Details

Meeting
December 1, 2025 – Board of Education Meeting
Category
13. Action Items
Type
Action item

Motions

Main Motion
Passed

Move to approve the Updated 403(b) and 457(b) Adoption Agreements.

Moved by Kelley Cizek · Seconded by Penny Vadla

9 Yes0 No0 Abstain

Yes: Ash-Lee Waddell, Dianne MacRae, Jason Tauriainen, Kelley Cizek, Mica VanBuskirk, Patti Truesdell, Penny Vadla, Sarah Douthit, Tim Daugharty

Public Content

Background Information:

Starting January 1, 2026, a new federal rule from the SECURE 2.0 Act will take effect.
Under this rule, any age-based catch-up contributions you choose to make to a 403(b) or 457(b) retirement plan must be made as Roth contributions.

KPBSD will now allow employees to move their retirement money more easily.
Starting January 1, 2026, our employees will be able to do 403(b) rollovers, 403(b) plan-to-plan transfers, and 457(b) plan-to-plan transfers, which were not allowed before.  This means employees can move their existing retirement savings from one approved provider or plan to another without taking the money out or paying taxes/penalties.

Public attachments

  • Kenai Peninsula Borough SD, AK 403(b) Vol Sub Adoption Agreement.pdf521 KB
  • Kenai Peninsula Borough SD, AK 457(b) Adoption Agreement.pdf227 KB