Idaho § 33-107C - BOARD MAY ESTABLISH additional RETIREMENT PLANS
Full text of Idaho Idaho Statutes § 33-107C — BOARD MAY ESTABLISH additional RETIREMENT PLANS, with citation guidance and answers to common questions.
§ 33-107C. BOARD MAY ESTABLISH additional RETIREMENT PLANS
(1) The state board of education and the board of regents of the university of Idaho may establish one (1) or more retirement plans as described herein for members of the teaching staff and officers of the university of Idaho, Idaho state university, Boise state university, Lewis-Clark state college and the state board of education who are eligible to participate in an optional retirement program described in section 33-107A , Idaho Code, or section 33-107B , Idaho Code, or who are vested members in the public employee retirement system of Idaho.
(2) A plan established under this section shall comply with federal tax laws applicable to the design of the plan, which may include sections 401(a), 403(b), 415(m), 457(b) and 457(f) of the Internal Revenue Code or other federal tax laws.
(3) To the extent permitted by federal tax law, a plan established under this section may provide for contributions or payments solely at the direction of the employer, or deferral of an employee’s compensation at the election of the employee.
[33-107C, added 2009, ch. 286, sec. 1, p. 859.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 33-107C
What does Idaho Statutes § 33-107C cover?
Section 33-107C ("BOARD MAY ESTABLISH additional RETIREMENT PLANS") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 33-107C?
A common citation format is "Idaho Statutes § 33-107C" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 33-107C apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.