ND SB2121

Changes terminology from "pension" to "retirement" fund and from "person" to "individual" throughout public employees retirement system statutes for consistency

Requires district health units that participated in the uniform group insurance program when the Affordable Care Act was enacted to continue participating under the same terms as state agencies

Clarifies that Roth contributions to the deferred compensation program are subject to taxation at the time of contribution, unlike traditional deferrals which are taxed at distribution

Removes redundant language regarding required minimum distribution beginning dates from section 54-52-28, as these rules are already incorporated by reference to IRS regulations

Corrects a statutory citation error, changing "chapter 54-42" to "chapter 54-52" in the definition of eligible employees for the defined contribution retirement plan