Rule 2.44.705 - DEATH AND DISABILITY BENEFITS LIMITED BY INCIDENTAL BENEFIT RULE(1) The death and disability benefits distributed by the Teachers' Retirement System will be limited by the incidental benefit rule set forth in IRC section 401(a)(9)(G) and Treasury Regulation section 1.401-1(b)(1)(i).(2) The total death or disability benefits payable may not exceed 25% of the cost for all of the members' benefits received from the Teachers' Retirement System.NEW, 2008 MAR p. 2619, Eff. 12/25/08.19-20-201, MCA; IMP, 19-20-106, MCA;