reglab/housing_qa huggingface dataset:
NH Rev Stat § 102:8 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:8 - Retirement Fund.

    102:8 Retirement Fund. –||The retirement benefits and other compensation provided for by this chapter shall be paid out of a retirement fund which shall be made up from the funds available from the following sources:||I. The moneys heretofore or hereafter appropriated by the legislature to carry out the provisions hereof.||II. The moneys received from assessments from firemen as provided in RSA 102:9.||III. The moneys received from assessments from towns, cities or precincts as provided in RSA 102:10.||IV. Any donations made to said fund as provided in RSA 102:11.|||Source. 1939, 154:7. 1941, 192:8. RL 220:8.|
NH Rev Stat § 102:9 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:9 - Assessments From Firemen.

    102:9 Assessments From Firemen. –||At the beginning of each fiscal year the retirement board shall fix the assessment upon the annual salaries of all permanent firemen who accept the provisions of this chapter. The rate of assessment shall be 5-1/2 percent of each permanent fireman's annual salary who was appointed a permanent fireman previous to July 1, 1948, unless the retirement board shall establish a different rate. The retirement board may vary the rate, based upon actuarial tables established by it. The retirement board may change, from time to time, the actuarial table of assessments, if it finds such change necessary, based upon periodic actuarial valuations of the retirement system. In the cases of permanent firemen who accept this chapter or become subject thereto at ages in excess of 35 years, the retirement board shall establish individual rates of assessment based upon the respective ages of such persons and sound actuarial principles. The board shall, in such manner as it may prescribe, give notice of the amount of assessment on each permanent fireman's salary to the treasurer or other disbursing officer of the city, town or precinct where such permanent fireman is employed. All assessments under this section and the following section shall be payable in equal monthly installments on the last business day of each calendar month. It shall be the duty of the treasurer or other disbursing officer of a city, town or precinct which employs permanent firemen who accept the provisions of this chapter to withhold from the monthly salary of each such permanent fireman, and to pay to the retirement board an amount equal to the monthly assessment against such permanent fireman's salary, as before provided. All permanent firemen who shall accept the provisions hereof, by such acceptance agree that the treasurer or other disbursing officer shall have the power to withhold from their monthly salaries the amounts as aforesaid.|||Source. 1941, 192:9. RL 220:9. 1947, 54:2. RSA 102:9. 1957, 15:1, eff. July 1, 1957.|
NH Rev Stat § 102:10 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:10 - Contributions.

    102:10 Contributions. –||I. At the beginning of each year commencing on the first day of July the board of trustees shall certify to each employer other than the state the percentage rates of contribution due the system from each such employer, and shall assess upon each such employer such percentages of the earnable compensation of members in its employ, and it shall be the duty of the treasurer or other disbursing officer of each such employer to pay to the board of trustees such portion of the annual amount so assessed at such times and in such manner as the board of trustees may prescribe. Each such employer is hereby authorized to appropriate the sums necessary for the payment of such assessments.||II. The contributions of each employer for benefits under the retirement system on account of firemen members shall consist of a percentage of the earnable compensation of its members to be known as the "normal contribution", and an additional amount to be known as the "accrued liability contribution"; provided that any employer, other than the state, shall pay 65 percent of such total contributions, and 35 percent thereof shall be paid by the state; and provided further that in case of firemen members employed by the state, the state shall pay both normal and accrued liability contributions.|||Source. 1941, 192:9. RL 220:10. RSA 102:10. 1965, 177:1. 1977, 528:3, eff. July 1, 1978.|
NH Rev Stat § 102:11 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:11 - Normal Contribution Rate.

    102:11 Normal Contribution Rate. –||The normal contribution rate shall be determined as the uniform and constant percentage of the annual salary of the average new permanent fireman entering the system which, if contributed on the basis of his salary throughout his entire period of active service would be sufficient, together with the assessment provided in RSA 102:9, to provide for the payment of any benefit payable on his account under this chapter. The accrued liability contribution shall be determined by the actuary as the amount necessary to liquidate the unfunded accrued liability as of June 30, 1968 over a period of 20 years from that date. The unfunded accrued liability is the amount of the total liabilities of the system which is not dischargeable by the funds in hand, the assessment and the normal contribution. After the determination of the unfunded accrued liability as of June 30, 1968, the normal contribution shall be determined after each actuarial valuation as the rate percent of the annual salary of each participating permanent fireman obtained by deducting from the total liabilities of the system the amount of the funds in hand, the present value of future assessments and the then current unfunded accrued liability and dividing the remainder by one percent of the present value of the future salaries of all permanent firemen who are then participating in the system.|||Source. 1939, 154:8. RL 220:11. 1947, 54:3. RSA 102:11. 1967, 134:13. 1977, 528:4, eff. July 1, 1978.|
NH Rev Stat § 102:12 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:12 - Administration of the Retirement Fund.

    102:12 Administration of the Retirement Fund. –||I. The fiscal year shall begin on July 1. All moneys collected by the board hereunder shall be forthwith remitted to the state treasurer, who shall act as custodian of the retirement fund. With the exception of such moneys as may be required for current disbursement, the state treasurer shall invest and reinvest the retirement fund in accordance with the laws governing the investments of savings banks, and further may invest and reinvest such funds in shares of cooperative banks and building and loan associations existing under the laws of this state, and of federal savings and loan associations located in this state, and may make deposits in savings banks or trust companies existing under the laws of this state or in national banks located in this state.||II. Upon the receipt of an order from the retirement board, it shall be the duty of the state treasurer to pay out of the retirement fund to such persons as may be entitled thereto such benefits or compensation as the board may find due under the provisions hereof.||III. On or before the first day of August in each year, the state treasurer shall file with the secretary of the retirement board and the secretary of the association a sworn statement exhibiting the financial condition of the retirement fund as of the thirtieth day of June of such year. Such statement shall be in such form as may be prescribed by the board and shall be published with the report of the state treasurer. The accounts of the board and the books and accounts of the state treasurer as custodian of the retirement fund shall be audited and examined annually at the time and in the manner prescribed for the annual audit of the accounts of the state treasurer.|||Source. 1939, 154:9. RL 220:12. RSA 102:12. 1965, 115:3, eff. July 27, 1965.|
NH Rev Stat § 102:13 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:13 - Retirement.

    102:13 Retirement. –||Any permanent fireman who accepts the provisions hereof may retire from active service at the age of 55 provided he has served as a permanent fireman for a period of 20 years. Any permanent fireman accepting the provisions hereof and having served for 20 years, who shall be dismissed from service after having reached the age of 55 shall be entitled to the benefits of this chapter. Upon retirement a permanent fireman shall no longer be obligated to pay assessments to the retirement fund. The probationary periods of permanent firemen shall be counted as part of their term of service.|||Source. 1939, 154:10. 1941, 192:10. RL 220:13. 1949, 220:2. RSA 102:13. 1955, 112:1. 1957, 15:2. 1979, 420:6, eff. July 1, 1979.|
NH Rev Stat § 102:14 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:14 - Limitation.

    102:14 Limitation. –||The provisions of RSA 102:13 relative to credits for call firemen service shall be effective only in case of firemen who applied for benefits hereunder prior to August 1, 1939, and shall not apply to firemen who became entitled to such benefits after that date.|||Source. 1941, 192:11. RL 220:14. 1947, 54:4, eff. Mar. 27, 1947.|
NH Rev Stat § 102:15 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:15 - Retirement.

    102:15 Retirement. –||Any permanent fireman who retires or is dismissed from active service as provided in RSA 102:13, and who shall have complied with all provisions of this chapter and with the rules and regulations of the board, shall be entitled to receive from said board for each year during the remainder of his natural life retirement benefits based upon his average final salary, as defined hereinafter, at the rates in the following table:||||The "average final salary" shall mean the highest average annual earnable compensation of a member during any 3 consecutive years of service prior to the date of retirement or dismissal, as determined by the board. The retirement benefits shall be paid to the retired member monthly in as nearly equal monthly installments as possible. No permanent fireman who has retired under the provisions of this chapter shall be paid for any service performed in the fire department during the time of his retirement unless it be for specific duty during a period of public emergency. The board shall have the right to further increase the actuarial table of rates of retirement benefits accruing to members retiring on account of age, between the ages of 55 and 65 inclusive, based upon periodic actuarial valuations of the retirement system.|||Source. 1939, 154:11. 1941, 192:12. RL 220:15. 1949, 220:1. RSA 102:15. 1957, 15:3. 1963, 245:1. 1967, 405:10. 1971, 511:2, eff. July 1, 1971.|
NH Rev Stat § 102:16 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:16 - Optional Retirement Benefits.

    102:16 Optional Retirement Benefits. –||Until the first payment on account of a retirement allowance becomes normally due, any member may elect to convert the retirement allowance otherwise payable on his account under RSA 102:15, 17 and 18 into a retirement allowance of equivalent actuarial value under one of the optional forms named below; provided, however, that no election of an optional benefit shall become effective until 60 days after the date of filing of the election thereof with the retirement board, and if the member dies before such election becomes effective, the optional benefits elected shall become effective as of the date of death of the member.||I. Option 1. A reduced retirement allowance payable during the retired member's life, with the provision that it shall continue after his death for the life of the beneficiary, nominated by him by written designation duly acknowledged and filed with the retirement board at the time of retirement. The joint annuitant or beneficiary must be related in the following order:||(a) Legal wife cohabiting with member retiring;||(b) If there is no wife, then totally dependent son or daughter.||II. Option 2. A reduced retirement allowance payable during the retired member's life with the provision that it shall continue after his death at 1/2 the rate paid to him and be paid for the life of the beneficiary, nominated by him by written designation duly acknowledged and filed with the retirement board at the time of retirement.||III. If either of the options under paragraphs I or II is elected the following conditions and restrictions shall apply:||(a) If the designated joint annuitant should die before the member's attainment of his retirement age, the election shall become inoperative and annuity payments, if and when commenced, will be on the normal retirement benefit basis under RSA 102:15, as though an optional form of annuity had never been elected;||(b) If the member should die before attainment of his retirement age, the joint annuitant shall not be entitled to receive any annuity payments;||(c) The designation of any person as a joint annuitant shall not constitute such person a beneficiary with respect to any other benefit provided under this chapter, unless such person is specifically designated as a beneficiary under other provisions hereof.||IV. Option 3. A reduced retirement allowance payable during the retired member's life, with some other benefit payable after his death, provided that such other benefit shall be approved by the board of trustees.|||Source. 1949, 220:3. RSA 102:16. 1967, 337:1. 1969, 473:1. 1975, 195:1, eff. Aug. 1, 1975.|
NH Rev Stat § 102:16-a (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:16-a - Allowance to Certain Beneficiaries.

    102:16-a Allowance to Certain Beneficiaries. –||Notwithstanding anything to the contrary in RSA 102:16 or elsewhere in this chapter, if a member dies in service while eligible for service retirement under the provisions of RSA 102:13, in lieu of the return of his accumulated contributions there shall be payable to his designated beneficiary a retirement allowance equal to the allowance which would have been payable to such beneficiary had the member retired just prior to death and elected option 1 as set forth in RSA 102:16 in favor of such beneficiary. No benefit shall be payable under this paragraph if a benefit is payable under RSA 102:17.|||Source. 1970, 12:2, eff. June 27, 1970.|
NH Rev Stat § 102:16-b (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:16-b - Optional Benefits Continued.

    102:16-b Optional Benefits Continued. –||Notwithstanding any other provision of law to the contrary, any member retired under RSA 102:17 or 18 and who upon retirement elected an option under RSA 102:16, or whose designated representative is receiving an allowance under RSA 102:16 shall continue to receive benefits under such election.|||Source. 1975, 195:2, eff. Aug. 1, 1975.|
NH Rev Stat § 102:17 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:17 - In Case of Death or Disability.

    102:17 In Case of Death or Disability. –||I. A permanent fireman accepting the provisions of this chapter, who shall have become permanently disabled from fire duty, because of injury received in line of duty, shall receive an annual sum equal to 2/3 his annual salary as defined in RSA 102:15, and in case of call, volunteer, or substitute firemen, who become permanently and totally disabled because of injury received in line of fire duty, an annual sum not to exceed $1,250 per year. Firemen shall be acknowledged as performing their duty while actually covering a tour of duty within the station assigned, going to, returning from or working at a fire or other public emergency; when performing all work within the scope of employment of the firemen under the expressed or implied authority of a superior officer; and in such other cases as the board may from time to time decide to be for the public interest. The fact of permanent disability may be established by the certificate of physician designated by the board. In case a fireman accepting the provisions hereof shall die as the result of injury received in line of duty, his widow or if none, his minor child or children shall receive an annual sum equal to the compensation allowed for disability for either permanent or call firemen, as the case may be, until in case of a widow, she dies or remarries, or, in case of a minor child or children, the board in its discretion shall pay such sum as a joint and survivor annuity, until such child dies or attains the age of 18 years, and in case there is no wife, child or children under age 18 surviving such member, then to his totally dependent father or mother, or both, and the survivor of either one of them, as the board in its discretion shall determine, during dependency, and until remarriage of either.||II. In case a retired member, whose retirement was the result of disability received in line of duty dies while on retirement, the payment of his retirement benefits shall continue to his widow until she dies or remarries, or children until they reach the age of 18 years, notwithstanding the cause of the retired member's death.|||Source. 1939, 154:12. 1941, 192:13. RL 220:16. 1945, 202:3. 1953, 153:1. RSA 102:17. 1957, 15:4. 1963, 245:2. 1967, 337:2. 1987, 247:1, eff. May 18, 1987.|
NH Rev Stat § 102:19 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:19 - Eligibility and Application for Benefits.

    102:19 Eligibility and Application for Benefits. –||Call, volunteer, or substitute firemen to be eligible for the benefits hereof must be accepted by their respective city, town, precinct or organized volunteer company. All call, volunteer or substitute firemen who desire the benefits of this chapter shall make application to the retirement board and pay the sum of $12 per year, said amount to be paid in one sum, and shall give notice of their application for the benefits hereof to the treasurer or other disbursing officer of the city, town or precinct which employs them. The chief, clerk or other responsible officer of a fire company whose members have applied for the benefits of this chapter shall forward to the secretary of the board, on a form approved by the board, the number and the names of such members as of July 1 of every year and shall also notify the board of any dismissals, resignations or deaths during the year of any of its members who were eligible to the benefits hereof. New members applying for the benefits of this chapter during the fiscal year, who are not replacing former members of their company who had applied for benefits hereunder shall be assessed the full amount as stated above, if their applications are received on or before December 31 of any year, but their protection hereunder shall run only to June 30 of the following year or to the beginning of the new fiscal year. All new members who are not replacing former members during the fiscal year whose applications are received on or after January 1 of any year shall be assessed 1/2 the amount stated above and shall be protected only to June 30 of the same year or to the beginning of the new fiscal year. Members who, during the fiscal year, are replacing members who had accepted the benefits of this chapter but who are no longer members of the fire department, shall not be assessed, but shall be entitled to the benefits hereof to June 30 of the same fiscal year for which the member whom they are replacing was eligible. All assessments from call, volunteer or substitute firemen, for any fiscal year beginning July 1 to June 30 of the following year, shall be paid on or before June 30 of that fiscal year in which application or renewal of application is received by the board; with the exception, that, in case of total and permanent disability or accidental death of any member who has made application for the benefits of this chapter, benefits accruing to such member or to his beneficiary shall not be paid until his assessment for that fiscal year has first been received by the board.|||Source. 1939, 154:13. 1941, 192:14. RL 220:17. RSA 102:19. 1959, 35:1. 1965, 56:1, eff. July 1, 1965.|
NH Rev Stat § 102:20 (2021)
2021 New Hampshire Revised Statutes|Title VI - Public Officers and Employees|Title 102 - Firemen's Retirement System|Section 102:20 - Military Service; Sickness.

    102:20 Military Service;  Sickness. –||Any permanent fireman who was or is a member of this retirement system and who has terminated or terminates his employment in order to enter directly into the armed forces of the United States or other emergency wartime service of the United States shall be entitled to continuous service membership in this system, provided he again becomes a permanent fireman after the termination of his service in the armed forces and without intervening employment elsewhere. Any permanent fireman who is on leave of absence due to illness or injury and whose compensation has been partly or wholly terminated during his period of illness shall be entitled to continuous credit in the computation of his retirement allowance, except that, in case of reimbursement of his contributions to the fund, under the provisions of RSA 102:19, he shall be entitled to his actual contributions to the fund only, plus interest, as designated by the board.|||Source. 1945, 202:5, eff. May 18, 1945.|