An Act To Address an Inequity in the Judicial Retirement System II
Maine Legislature, Session 123, LD 1630
Committee Amendment CA_A_S295 (Senate)
Amends: 4 MRSA §1201, 4 MRSA §1304

COMMITTEE AMENDMENT 'A " to S.P. 574, L.D. 1630, Bill, "An Act To 
Address an Inequity in the Judicial Retirement System" 
II 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 4 MRSA §1201, sub-§9, as amended by PL 1983, c. 863, Pt. B, §§8 and 
45, is further amended to read: 
9. Earnable compensation. "Earnable compensation" means the annual salary as a 
judge. Any money paid by the State under an annuity contract for the future benefit of a 
judge shall must be considered part of the judge's earnable compensation. The earnable 
compensation of a member retired with a disability retirement allowance under section 
1353 shall must be assumed, for the purposes of determining benefits under this chapter, 
to be continued after ffis the member's date of termination of service at the same rate as 
received immediately prior thereto, subject to the same percentage adjustments, if any, 
that may apply to the amount of retirement allowance of the beneficiary under section 
1358. Beginning July 1, 2003, earnable compensation for a judge includes the salary that 
would have been paid for a judge in the given year if the cost-of-Iiving adjustments in 
fiscal year 2003-04 and fiscal year 2004-05 had been funded. 
Sec. 2. 4 MRSA §1304, as amended by PL 1993, c. 410, Pt. L, §4, is further 
amended to read: 
§1304. Employees' contributions 
On and after July 1, 1993, each member in service shall contribute at a rate of 7.65% 
of earnable compensation, except that judges whose earnable compensation includes 
imputed cost-of-Iiving adjustments under section 1201, subsection 9, shall contribute 
based on the compensation actually paid. 
Sec. 3. Application. This Act applies to judges who retire on or after the effective 
date of this Act. 
COMMITTEE AMENDMENT 
~~co. 
COMMITTEE AMENDMENT ",,4 " to S.P. 574, L.D. 1630 
Sec. 4. Appropriations and allocations. The following appropriations and 
allocations are made. 
JUDICIAL DEPARTMENT 
Courts - Supreme, Superior, District and Administrative 0063 
Initiative: Appropriates funds for the increase in the employers' contribution due to the 
provision that allows judges to include as earnable compensation imputed salary based 
upon cost-of-living adjustments that were not funded in fiscal year 2003-04 and fiscal 
year 2004-05. 
GENERAL FUND 
Personal Services 
GENERAL FUND TOTAL 
This amendment replaces the bill. 
SUMMARY 
2007-08 
$223,984 
$223,984 
2008-09 
$232,943 
$232,943 
This amendment addresses the fact that cost-of-living adjustments were not provided 
to judges in fiscal year 2003-04 and fiscal year 2004-05. This amendment requires the 
calculation of compensation for retirement benefits to consider the judges' compensation 
as including the cost-of-living adjustments. The unfunded liability costs associated with 
this legislation will be paid from the surplus in the Maine Judicial Retirement System. 
The employee contribution is based on the compensation actually paid and not on the 
imputed cost-of-living adjustments. 
This amendment applies to judges who retire on or after the effective date of this Act. 
This amendment also adds an appropriations and allocations section to the bill. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Revised: 06111107 frac 
Net Cost (Savings) 
General Fund 
LD 1630 
LR 2477(02) 
An Act To Address an Inequity in the Judicial Retirement System 
Fiscal Note for Bill as Amended by Committee Amendment ''A " 
Committee: Judiciary 
Fiscal Note Required: Yes 
Fiscal Note 
2007-08 
$223,984 
2008-09 
$232,943 
Projections 
2009-10 
$242,261 
~ppropriations/ Allocations 
General Fund 
$223,984 
$232,943 
$242,261 
Fiscal Detail and Notes 
Projections 
2010-11 
$251,951 
$251,951 
This bill includes ongoing General Fund appropriations of $223,984 in fiscal year 2007-08 and $232,943 in fiscal year 
2008-09 to the Judicial Department for the increase in the employers' retirement contributions due to the provision that 
allows judges to include as earnable compensation imputed salary based upon cost-of-living adjustments that were not 
funded in 2003 and 2004. 
This fiscal note assumes that the one-time cost of$I,138,653 to the Maine State Retirement System for the unfunded 
liability cost of the provision described above will be paid from surplus funds available in the Judicial Retirement 
System. As of the June 30, 2006 valuation, the Judicial Retirement System had a surplus in the amount of$I,248,240. 
The surplus funds are currently used to reduce the overall employer contribution rate. 
LR2477(02) - Fiscal Note - Page 1 of 1