{"data":{"id":"us-in/ic-5-10.2-8-2","jurisdiction":"us-in","citation":"IC 5-10.2-8-2","heading":"Establishment","body":"Sec. 2. The board may elect to establish a voluntary supplemental retirement plan for political subdivisions. A plan established under this chapter shall be governed by Section 457 of the Internal Revenue Code. A plan established under this chapter shall be funded through employee salary deductions and may additionally have employer contributions, subject to the limits and provisions under Section 457 of the Internal Revenue Code.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 10.2. PUBLIC RETIREMENT AND DISABILITY BENEFITS","Chapter 8. Voluntary Supplemental Retirement Plan"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-10.2-8-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"dc69bc2f46a779fba5f7fd731ed482966d2f97a7a4533851772e10e51c08e47f","source_id":"us-in","stale":false,"prev":"us-in/ic-5-10.2-8-1","next":"us-in/ic-5-10.2-8-3"},"notice":"GroundRules: Original legal text. Not legal advice."}