reglab/housing_qa huggingface dataset:
MS Code § 25-9-351 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 9 - Statewide Personnel System|Registration Under Military Selective Service Act|§ 25-9-351. Documentation of selective service registration required prior to employment of males between ages 18 and 26

  Every male between the ages of eighteen (18) and twenty-six (26) who is required to register under the federal Military Selective Service Act, 50 USCS App. 453, and is seeking employment with the State of Mississippi shall submit to the person, commission, board or agency to which his application is submitted satisfactory documentation of his compliance with the draft registration requirements of the Military Selective Service Act. The documentation shall include a signed affirmation under penalty of perjury that the male applicant has complied with the requirements of the federal selective service act.   Every male between the ages of eighteen (18) and twenty-six (26) who is offered employment with the State of Mississippi shall be prohibited from being employed by the state until he submits the documentation required in subsection (1) of this section.
MS Code § 25-11-1 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 1 - Social Security Benefits|§ 25-11-1. Citation

 Articles 1 and 3 shall be known and cited as the Public Employees' Retirement Law of 1952.
MS Code § 25-11-3 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 1 - Social Security Benefits|§ 25-11-3. Purpose and declaration of policy

 In order to extend to employees of the state and its political subdivisions and of the instrumentalities of either, and to the dependents and survivors of such employees, the basic protection accorded to others by the old-age and survivors insurance system embodied in the Social Security Act, it is hereby declared to be the policy of this state, subject to the limitations of Articles 1 and 3, that such steps be taken, and they are hereby expressly authorized, as to provide such protection to employees of the state and its political subdivisions and of the instrumentalities of either on as broad a basis as is permitted under applicable federal law. It is also the policy of the Legislature that the protection afforded employees in positions covered by a retirement system on the date an agreement under this article is made applicable to service performed in such positions, or receiving periodic benefits under such retirement system at such time, will not be impaired as a result of making the agreement so applicable or as a result of legislative enactment in anticipation thereof.
MS Code § 25-11-9 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 1 - Social Security Benefits|§ 25-11-9. Contributions by state employees

  Every employee of the state whose services are covered by an agreement entered into under Section 25-11-7 shall be required to pay for the period of such coverage, into the contribution fund established by Section 25-11-13, contributions, with respect to wages (as defined in Section 25-11-5 of this article), equal to the amount of tax which would be imposed by section 1400 of the Federal Insurance Contributions Act if such services constituted employment within the meaning of that act. Such liability shall arise in consideration of the employee's retention in the service, or his entry upon such service, after the enactment of Articles 1 and 3.   The contribution imposed by this section shall be collected by the state by deducting the amount of the contributions from wages as and when paid, but failure to make such deduction shall not relieve the employee from liability for such contribution.   If more or less than the correct amount of the contribution imposed by this section is paid or deducted with respect to any remuneration, proper adjustments, or refund if adjustment is impracticable, shall be made, without interest, in such manner and at such times as the board shall prescribe.
MS Code § 25-11-17 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 1 - Social Security Benefits|§ 25-11-17. Rules and regulations

 The board shall make, adopt, and promulgate such rules and regulations, not inconsistent with the provisions of Articles 1 and 3, as it finds necessary or appropriate to the efficient administration of the functions with which it is charged under said articles.
MS Code § 25-11-19 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 1 - Social Security Benefits|§ 25-11-19. Studies and reports

 The board shall make studies concerning the problem of old-age and survivors insurance protection for employees of the state and local governments and their instrumentalities and concerning the operation of agreements made and plans approved under Articles 1 and 3, shall submit a report to the Governor not later than the first day of February in each year covering the administration and operation of both articles during the preceding calendar year, and shall make such recommendations for amendments to said articles as it deems proper.
MS Code § 25-11-21 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 1 - Social Security Benefits|§ 25-11-21. Former laws remain in force

 Nothing contained in this article shall be construed as repealing any existing law of this state providing for retirement of public employees.
MS Code § 25-11-101 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 3 - Additional State Retirement and Disability Benefits|§ 25-11-101. Public employees' retirement system established

 A retirement system is hereby established and placed under the management of the board of trustees for the purpose of providing retirement allowances and other benefits under the provisions of this article for officers and employees in the state service and their beneficiaries. The retirement system provided by this article shall go into operation as of the first day of the month following the effective date thereof, when contributions by members shall begin and benefits shall become payable.   This system shall be an agency of the State of Mississippi having all the powers and privileges of a public corporation and shall be known as the "Public Employees' Retirement System of Mississippi." By such name all of its business shall be transacted, all of its funds invested, and all of its cash and securities and other property held; but in ordinary correspondence the word "system" may be used instead of the full title. After appropriation for administrative expenses and after payment of investment management fees and costs, all funds of the system shall be held in trust in the custody of the board of trustees as funds of the beneficiaries of the trust. The Joint Legislative Committee on Performance Evaluation and Expenditure Review is hereby authorized and directed to have performed random actuarial evaluations, as necessary, of the funds and expenses of the Public Employees' Retirement System and to make annual reports to the Legislature on the financial soundness of the system.
MS Code § 25-11-107 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 3 - Additional State Retirement and Disability Benefits|§ 25-11-107. Civilian employees of Mississippi National Guard as a coverage group

 The board of trustees of the Public Employees' Retirement System is hereby authorized and empowered to include as a coverage group under this article those regular full-time civilian employees of the Mississippi National Guard whose entire salary is paid on certification out of allotted federal funds, provided funds are made available from the federal government or state appropriations to pay employers' contributions on the salaries of such employees. In event the employers' contributions on such salaries should fail to be paid in full to the public employees' retirement system, the board of trustees of the Public Employees' Retirement System shall be prevented from allowing service credit for any such period of delinquency and such retirants would be allowed only such service credits as had accrued up to the time of any such delinquency; but members who remain in the system with their service credits suspended during any such period of delinquency may obtain full service credit upon the payment of all employers' contributions due the retirement system for the entire coverage group.
MS Code § 25-11-110 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 3 - Additional State Retirement and Disability Benefits|§ 25-11-110. Inclusion of deceased member's period of qualified military service for vesting purposes; survivors entitled to certain additional benefits; treatment of differential wage payments as compensation under certain circumstances

  With respect to the death of a member that occurs while the member is performing qualified military service within the meaning of Section 414(u) of the Internal Revenue Code:   The deceased member's period of qualified military service must be counted for vesting purposes.   To the extent required by Section 401(a)(37) of the Internal Revenue Code, the deceased member's survivors are entitled to any additional benefits that the system would provide if the member had resumed employment and then died, such as those purchase rights the deceased member could have exercised under Section 25-11-109(7).     To the extent required by Section 414(u)(12) of the Internal Revenue Code, a member receiving differential wage payments within the meaning of Section 3401(h)(2) of the Internal Revenue Code from an employer shall be treated as employed by that employer, and the differential wage payment shall be treated as compensation for purposes of applying the limits on an annual addition under Section 415(c) of the Internal Revenue Code. This provision shall be applied to all similarly situated individuals in a reasonably equivalent manner.
MS Code § 25-11-111.1 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 3 - Additional State Retirement and Disability Benefits|§ 25-11-111.1. Payment of retirement benefits by the most appropriate means as determined by the board

 The Public Employees' Retirement System shall make payments of retirement benefits under this chapter to members and to the beneficiaries of those members, by whatever means the board prescribes by regulation to be the most appropriate for the proper and efficient payment of benefits, including, but not limited to, direct deposit to an account with a financial institution that is a participant of the Automated Clearing House designated by the member or beneficiary. The board may provide for alternative means of payment if the member or beneficiary can demonstrate that payment by the prescribed means will cause the member or beneficiary undue hardship.
MS Code § 25-11-115.1 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 3 - Additional State Retirement and Disability Benefits|§ 25-11-115.1. Designation of new spouse as beneficiary under Option 4-A; benefits payable to spouse

 Any retired member who died in 1993, who retired under Option 4-A before January 1, 1980, with his spouse as his designated beneficiary, whose spouse predeceased him, and who remarried before July 1, 1992, shall be deemed to have designated his new spouse as his beneficiary under Option 4-A before his death. Monthly survivor benefits to the member's surviving spouse will be payable beginning on the first of the month after April 5, 1996. In addition, retroactive benefits will be payable to the surviving spouse back to the date of death of the retired member.
MS Code § 25-11-117.1 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 3 - Additional State Retirement and Disability Benefits|§ 25-11-117.1. Persons to whom benefits payable in event of death of designated beneficiary

  Except as otherwise provided in subsection (2) of this section, where benefits are payable to a designated beneficiary or beneficiaries under this article and the designated beneficiary or beneficiaries as provided by the member on the most recent form filed with the system is deceased or otherwise disqualified at the time such benefits become payable, the following persons, in descending order of precedence, shall be eligible to receive such benefits:   The surviving spouse of the member or retiree;   The children of the member or retiree or their descendants, per stirpes;   The brothers and sisters of the member or retiree or their descendants, per stirpes;   The parents of the member or retiree;   The executor or administrator on behalf of the member or retiree's estate;   The persons entitled by law to distribution of the member or retiree's estate.     Any monthly benefits payable to a beneficiary who dies prior to cashing his or her final check(s) and/or any additional benefits payable pursuant to Section 25-11-112 still payable at the death of a beneficiary receiving monthly benefits shall be paid as follows:   The surviving spouse of the beneficiary;   The children of the beneficiary or their descendants, per stirpes;   The brothers and sisters of the beneficiary or their descendants, per stirpes;   The parents of the beneficiary;   The executor or administrator on behalf of the beneficiary's estate;   The persons entitled by law to distribution of the beneficiary's estate.     In the event no claim is made by any individual listed in subsection (2) of this section, a distribution may be made pursuant to the provisions of subsection (1) of this section.   Payment under the provisions of this section shall bar recovery by any other person of the benefits distributed. Payment of benefits made to one or more members of a class of individuals are made on behalf of all members of the class. Any members of the class coming forward after payment is made must look to those who received the payment.
MS Code § 25-11-118 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 3 - Additional State Retirement and Disability Benefits|§ 25-11-118. Retirement system authorized to accept eligible roll over distributions to repay fund or for purchase of optional service credit

 Effective July 1, 2000, and subject to the rules adopted by the board of trustees, the system shall accept an eligible rollover distribution or a direct transfer of funds from another eligible retirement plan, as defined under applicable federal law, or an individual retirement account, in payment of all or a portion of the cost to purchase optional service credit or to reinstate previously withdrawn service credit as permitted by the system. The system may only accept rollover payments in an amount equal to or less than the balance due for purchase or reinstatement of service credit. The rules adopted by the board of trustees shall condition the acceptance of a rollover or transfer from another eligible retirement plan or an individual retirement account on the receipt of information necessary to enable the system to determine the eligibility of any transferred funds for tax-free rollover treatment or other treatment under federal income tax law.
MS Code § 25-11-119.1 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 3 - Additional State Retirement and Disability Benefits|§ 25-11-119.1. On-site compliance audits of employers by Public Employees' Retirement System; penalties

    The system may perform on-site compliance audits of employers to determine compliance with reporting, contributions, and certification requirements under this title.   The system may request records to be provided by the employer at the time of the audit.   Audits shall be conducted at the sole discretion of the system after reasonable notice to the employer of at least five (5) working days.   The employer shall extract and provide records as requested by the office in an appropriate, organized and usable format.   Failure of an employer to allow access, provide records or comply in any way with an audit by the system under this section shall result in the employer being liable to the system for:   Any liabilities and expenses, including administrative expenses and travel expenses, resulting from the employer's failure to comply with the audit; and   A penalty equal to one percent (1%) of the employer's contribution for the month preceding the notification of the audit.       If the audit reveals an employer's failure to make contributions as required under Section 25-11-124, a failure to correctly report eligibility as required under Section 25-11-103(s), or a failure to maintain records as required under the rules and regulations of the system, the employer shall reimburse the system for the cost of the audit.   The executive director may waive all or any part of the penalties and expenses if the executive director finds there were extenuating circumstances surrounding the employer's failure to comply with this section.
MS Code § 25-11-120 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 3 - Additional State Retirement and Disability Benefits|§ 25-11-120. Hearings and appeals for persons aggrieved by administrative determination relating to eligibility, payment of benefits or calculation of creditable service

  Any individual aggrieved by an administrative determination, including a determination of the medical board, relating to the eligibility for or payment of benefits, or the calculation of creditable service or other similar matters relating to the Public Employees' Retirement System or any other retirement system or program administered by the board, may request a hearing before a hearing officer designated by the board. Such hearings shall be conducted in accordance with rules and regulations adopted by the board and formal rules of evidence shall not apply. The hearing officer is authorized to administer oaths, hear testimony of witnesses and receive documentary and other evidence. In case of disability appeals, the hearing officer shall have the authority to defer a decision in order to request a medical evaluation or test or additional existing medical records not previously furnished by the claimant. After the hearing and the receipt of any additional medical evidence requested by the hearing officer, the hearing officer shall certify the record to the board, which shall include the hearing officer's proposed statement of facts, conclusions of law and recommendation. The record may include a taped recording of the proceedings of the hearing in lieu of a transcribed copy of the proceedings. The board shall receive the record and make its determination based solely on matters contained therein.   Any individual aggrieved by the determination of the board may appeal to the Circuit Court of the First Judicial District of Hinds County, Mississippi, in accordance with the Uniform Circuit Court Rules governing appeals to the circuit court in civil cases. Such appeal shall be made solely on the record before the board and this procedure shall be the exclusive method of appealing determinations of the board.   The board is authorized to appoint a committee of the board to serve as hearing officer or to employ or contract with qualified personnel to perform the duties of hearing officer and court reporter as may be necessary for conducting, recording and transcribing such hearings. The board may assess and collect fees to offset costs related to such hearings. Those fees shall be deposited to the credit of the Public Employees' Retirement System.   Interest shall not be paid on any benefits, including, but not limited to, benefits that are delayed as a result of an administrative determination or an appeal from an administrative determination.
MS Code § 25-11-124 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 11 - Social Security and Public Employees' Retirement and Disability Benefits|Article 3 - Additional State Retirement and Disability Benefits|§ 25-11-124. Employer to pay required member contributions; tax treatment; funding; retirement treatment

 Each employer shall pick up the member contributions required by Section 25-11-123, Mississippi Code of 1972, for all compensation earned after June 30, 1982, and the contributions so picked up shall be treated as employer contributions in determining tax treatment under the United States Internal Revenue Code and the Mississippi Income Tax Code; however, each employer shall continue to withhold federal and state income taxes based upon such contributions until the internal revenue service or the federal courts rule that, pursuant to Section 414(h) of the United States Internal Revenue Code, these contributions shall not be included as gross income of the member until such time as they are distributed or made available. The employer shall pay these member contributions from the same source of funds which is used in paying earnings to the member. The employer may pick up these contributions by a reduction in the cash salary of the member, or by an offset against a future salary increase, or by a combination of a reduction in salary and offset against a future salary increase. If member contributions are picked up they shall be treated for all purposes of the Public Employees' Retirement System in the same manner and to the same extent as member contributions made prior to the date picked up.