An Act to Expand the
Maine Legislature, Session 132, LD 0137
Committee Amendment CA_A_S194 (Senate)

COMMITTEE AMENDMENT" A 
II to S.P. 73, L.D. 137i icAn Act to Expand the 
1998 Special Retirement Plan to Include Employees Who Work for the Office of Chief 
Medical Examiner» 
• 
Amend the bill by insetting after section 9 the following: 
'Sec. 10. Appropriations and allocations. The following appropriations and 
allocations are made. 
ATTORNEY GENERAL, DEPARTMENT OF THE 
Chief Medical Examiner - Office of 0412 
Initiative: Provides funds for the prnspective costs for employees in the employment of the 
Office of Chief Medical Examiner within the Department of the Attorney General to 
participate in the 1998 Special Plan effective October l, 2025. 
GENERAL FUND 
Pe1·sonal Se1·vices 
GENERAL FUND TOTAL 
Chief Medical Examiner - Office of 0412 
2025-26 
$23,604 
$23,604 
$34,051 
Initiative: Allocates funds for the prospective costs for employees in the employment of 
the Office of Chief Medical Examiner within the Department of the Attorney General to 
patticipate in the 1998 Special Plan effective October l, 2025. 
FEDERAL EXPENDITURES FUND 
Personal Services 
FEDERAL EXPENDITURES FUND TOTAL 
ATTORNEY GENERAL, DEPARTMENT OF THE 
DEPARTMENT TOTALS 
Page I • 132LR0049(02) 
2025-26 
$761 
$761 
2025-26 
COMMITTEE AMENDMENT 
$1,064 
2026-27 
i$ 
,s,O 
, .. 
t 1 
COMMITI'EE AMENDMENT ".A " to S.P. 73, L.D. 137 ( $,- J C/?) 
GENERAL FUND 
FEDERAL EXPENDITURES FUND 
DEPARTMENT TOTAL- ALL FUNDS 
RETIREMENT SYSTEM, MAINE PUBLIC EMPLOYEES 
Retirement System - Retirement Allowance Fund 0085 
$23,604 
$761 
$24,365 
$34,051 
$1,064 
$35,115 
Initiative: Provides one-time funds for the increase in the unfunded actuarial liability as a 
result of allowing service retirement benefits for employees employed in the Office of 
Chief Medical Examiner within the Department of the Attorney General earned under the 
regular state employee and teacher plan to be calculated under the 1998 Special Plan. 
GENERAL FUND 
2025-26 
2026-27 
All Other 
$483,270 
$0 
GENERAL FUND TOTAL 
RETIREMENT SYSTEM, MAINE PUBLIC 
EMPLOYEES 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
SECTION TOTALS 
GENERAL FUND 
FEDERAL EXPENDITURES FUND 
SECTION TOTAL - ALL FUNDS 
$483,270 
$0 
2025-26 
2026-27 
$483,270 
$0 
$483,270 
$0 
2025-26 
2026-27 
$506,874 
$34,051 
$761 
$1,064 
$507,635 
$35,115 
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. The amendment adds an 
appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 04/17/25 LRL 
LD 137 
LR"49(02) 
An Act to Expand the 1998 Special Retirement Plan to Include Employees Who Work for the Office of 
Chief Medical Examine.-
Fiscal Note for Bill as Amended by Committe_e Amendment A"Cs,,110 
Committee: Labor 
r) 
Net Cost (Savings) 
General Fund 
Appl'Opriations/ Allocations 
General Fund 
Federal Expenditures Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2025-26 
$506,874 
$761 
FY 2026-27 
$34,051 
$34,051 
$1,064 
Projections 
FY 2027-28 
$35,379 
$35,379 
$1,105 
Projections 
FY 2028-29 
$36,759 
$36,759 
$1,149 
This bill includes General Fund appropriations totaling $506,874 in fiscal year 2025-26 and $34,051 in fiscal year 
2026-27 and Federal Expenditures Fund allocations of $761 in fiscal year 2025-26 and $1,064 in fiscal yeal' 2026-27 
fo1• the cost of allowing employees in the Office of the Chief Medical Examiner within the Department of the Attorney 
General to participate in the 1998 Special Plan. Of these amounts, a one-time GeneralFimd appropriation of $483,270 
in fiscal year 2025-26 to the Retirement System - Retirement Allowance Fund within the Maine Public Employees 
Retirement System. is included for the imfunded actuarial liability created as a result of allowing service retirement 
benefits for these employees earned under the regular state employee and teacher plan to be calculated under the 1998 
Special Plan. Additionally, ongoing General Fund appr~priations of $23,604 and $34,051 and Federal Expenditures 
Fund allocations of $761 and $1,064 in fiscal years 2025-26 and 2026-27, respectively, to the Office of Chief Medical 
Examiner are included for the prospective costs of moving the positions to the 1998 Special Plan effective October 1, 
2025. 
LR0049(02) ~ Fiscal Note ~ Page I of I