KRS 16.555: Assets of the system -- Accounts.

All the assets of the system shall be held and invested in the State Police

Retirement Fund and credited, according to the purpose for which they are held, to

one (1) of three (3) accounts: the "members' account," the "retirement allowance

account," and accounts established pursuant to 26 U.S.C. sec. 401(h) within the

funds established in KRS 16.510 and 61.515, as prescribed by KRS 61.702(3)(b).