An Act To Modify Retirement Plans for Fire Investigators and Sergeants
Maine Legislature, Session 129, LD 1480
Committee Amendment CA_A_H568 (House)
Amends: 5 MRSA §17851-A, 5 MRSA §17851-B

COMMITTEE AMENDMENT ·A" to H.P. 1082, L.D. 1480, Bill, "An Act To 
Modify Retirement Plans for Fire Investigators and Sergeants" 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
'Sec. 1. 5 MRSA §17851-A, sub-§1, ,r:K, as amended by PL 2001, c. 409, §1, is 
further amended to read: 
K. The State Fire Marshal or a state fire marshal investigator or state fire marshal 
inspector in the employment of the Department of Public Safety on January 1, 2000 
or hired thereafter or. until June 30. 2020. a state fire marshal investigator in the 
employment of the Department of Public Safety on January 1, 2000 or hired 
thereafter; and 
Sec. 2. 5 MRSA §17851-B is enacted to read: 
§17851-B. Special plan for fire marshal investigators and fire marshal sergeants 
1. Establishment and applicability. Effective July 1. 2020, there is established a 
special retirement plan for fire marshal investigators and fire marshal sergeants. referred 
to in this section as "the special plan.
The special plan applies to a state fire marshal 
investigator. state fire marshal senior investigator and state fire marshal sergeant. 
2. Qualification for benefits. A member employed in any of the positions specified 
in subsection 1 qualifies for a service retirement benefit after completing 20 years of 
creditable service in that capacity. whether or not the creditable service included in 
determining that the 20-year requirement has been met was earned under the special plan 
established in this section or prior to its establishment. 
3. Purchase of service credit to be used for qualification for benefits. This 
subsection governs the use of purchased service credit in order to qualify for benefits 
under this section. For the purpose of meeting the qualification requirement of subsection 
2: 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" 4,, to H.P. 1082, L.D. 1480 
A. 
Service credit purchased by repayment of an earlier refund of accumulated 
contributions following termination of service is included if the time to which the 
refund relates was served in any one or a combination of the positions specified in 
subsection 1, regardless of whether the time was served before or after the 
establishment of the special plan; and 
B. 
Service credit purchased other than as provided under paragraph A is not 
included. 
4. Computation of benefits. The amount of the service retirement benefit for 
members qualified under subsection 2 is 1/2 of the person's average final compensation 
and an additional 2% of the person's average final compensation for each year of 
membership service not included in determining qualification under subsection 2. 
5. Contributions. Notwithstanding any other provision of subchapter 3, after June 
30, 2020, a member in a position specified in subsection 1 shall contribute to the State 
Employee and Teacher Retirement Program or have pick-up contributions made at the 
rate of 8.65% of eamable compensation until the member has completed 20 years of 
creditable service as provided in this section and at the rate of 7.65% thereafter. 
Sec. 3. Appropriations and allocations. The following appropriations and 
allocations are made. 
PUBLIC SAFETY, DEPARTMENT OF 
Fire Marshal - Office of 0327 
Initiative: Provides funding for the increase in employer retirement contributions as a 
result of establishing a new special retirement plan for state fire marshal investigators, 
state fire marshal senior investigators and state fire marshal sergeants within the Office of 
the Fire Marshal. 
GENERAL FUND 
Personal Services 
GENERAL FUND TOTAL 
Fire Marshal - Office of 0327 
2019-20 
$6,520 
$6,520 
2020-21 
$6,652 
$6,652 
Initiative: Allocates funds for the increase in employer retirement contributions due to 
certain employees of the Office of the Fire Marshal moving from the 1998 Special Plan to 
a newly created "20 year and out" plan. 
OTHER SPECIAL REVENUE FUNDS 
Personal Services 
OTHER SPECIAL REVENUE FUNDS TOTAL 
2019-20 
$50,858 
$50,858 
COMMITTEE AMENDMENT 
2020-21 
$51,453 
$51,453 
COMMITTEE AMENDMENT" Pr· to H.P. 1082, L.D. 1480 
PUBLIC SAFETY, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
OTHER SPECIAL REVENUE FUNDS 
DEPARTMENT TOTAL-ALL FUNDS 
RETIREMENT SYSTEM, MAINE PUBLIC EMPLOYEES 
Retirement System - Retirement Allowance Fund 0085 
2019-20 
$6,520 
$50,858 
$57,378 
2020-21 
$6,652 
$51,453 
$58,105 
Initiative: Provides one-time funding for the unfunded actuarial liability created as a 
result of establishing a new special retirement plan for state fire marshal investigators, 
state fire marshal senior investigators and state fire marshal sergeants within the Office of 
the Fire Marshal. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Retirement System - Retirement Allowance Fund 0085 
2019-20 
$125,001 
$125,001 
2020-21 
$0 
$0 
Initiative: Allocates one-time funding for the unfunded actuarial liability created as a 
result of establishing a new special retirement plan for state fire marshal investigators, 
state fire marshal senior investigators and state fire marshal sergeants within the Office of 
the Fire Marshal. 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
RETIREMENT SYSTEM, MAINE PUBLIC 
EMPLOYEES 
DEPARTMENT TOTALS 
GENERAL FUND 
OTHER SPECIAL REVENUE FUNDS 
DEPARTMENT TOTAL-ALL FUNDS 
2019-20 
$974,999 
$974,999 
2019-20 
$125,001 
$974,999 
$1,100,000 
COMMITTEE AMENDMENT 
2020-21 
$0 
$0 
2020-21 
$0 
$0 
$0 
COMMITTEE AMENDMENT "A" to H.P. 1082, L.D. 1480 
SECTION TOTALS 
GENERAL FUND 
OTHER SPECIAL REVENUE FUNDS 
SECTION TOTAL - ALL FUNDS 
2019-20 
$131,521 
$1,025,857 
$1,157,378 
2020-21 
$6,652 
$51,453 
$58,105 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment is the majority report of the committee and replaces the bill. The 
amendment changes the eligibility requh'ements for the reth'ement of a state fire marshal 
investigator, state fire marshal senior investigator and state fire marshal sergeant under 
the Maine Public Employees Retirement System from 55 years of age and 25 years of 
creditable service to 20 years of creditable service. The amendment establishes a special 
retirement plan for a state fire marshal investigator, state fire marshal senior investigator 
and state fire marshal sergeant based on 20 years of creditable service. 
The amendment also adds an appropriations and allocations section to provide the 
funding. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 06/04/19 feac.. 
LD 1480 
LR 1148(02) 
An Act To Modify Retirement Plans for Fire Investigators and Sergeants 
Fiscal Note for Bill as Amended by Committee Amendment /f ( /I-s~ 
Committee: Labor and Housing 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2019-20 
$131,521 
$131,521 
$1,025,857 
FY 2020-21 
$6,652 
$6,652 
$51,453 
Projections 
FY2021-22 
$6,885 
$6,885 
$53,254 
Projections 
FY 2022-23 
$7,126 
$7,126 
$55,118 
This legislation moves state fire marshal investigators, senior state fire marshal investigators and state fire marshal 
sergeant positions from the 1998 Special Plan to a 20-year, no-age plan. Since there is no open 20-year, no-age 
retirement plan at the current time, a new plan will need to be created. 
Creating a new 20-year, no-age retirement plan for certain positions within the State Fire Marshal's Office will 
increase the unfunded liability of the Maine Public Employees Retirement System (MainePERS) by approximately 
$1.1 million. Pursuant to the Constitution of Maine, Article IX, Section 18-A, unfunded liabilities may not be created 
except those that result from experience losses. An analysis of the positions that would be eligible for the new plan 
indicates that approximately 11.4% are funded with General Fund monies and 88.6% are funded with Other Special 
Revenue Funds. Based on these percentages, this bill includes a one-time General Fund appropriation of $125,001 
and a one-time Other Special Revenue Funds allocation of $974,999 in fiscal year 2019-20 to the Retirement 
Allowance Fund within MainePERS for the unfunded liability. The State Fire Marshal's Office program, Other 
Special Revenue account receives its revenue from the Fire Investigation and Prevention Tax and currently has 
$1,830,355 in unencumbered balance forward which could be used to pay for the unfunded liability. The Department 
of Public Safety has expressed concern regarding the use of this money as it is used to support the operations of the 
Office of the Fire Marshall in times when the revenue from the tax slows. 
This proposal will also increase the normal cost component of the employer retirement rate, resulting in increased . 
employer contributions to the Maine Public Employees Retirement System for these employees from 5.9% to 10.83% 
for each year of the 2020-2021 biennium. This bill also includes General Fund appropriations of $6,520 and $6,652 
and Other Special Revenue Funds allocations of $50,858 and $51,453 in fiscal years 2019-20 and 2020-21, 
respectively, to the Office of the Fire Marshall for the additional cost. MainePERS is unable to determine the 
employer contribution rate for the unfunded actuarial liability at this time. 
LRl 148(02) - Fiscal Note - Page 1 of 1