reglab/housing_qa huggingface dataset:
AZ Rev Stat § 38-802 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-802 - Elected officials' retirement plan and fund; administration

38-802.  Elected officials' retirement plan and fund;  administration A. The elected officials' retirement plan is established. B. The elected officials' retirement plan fund is established. The fund shall be made up of the assets of the judges' retirement plan and the elected officials' retirement plan terminated on August 7,  1985 plus the assets generated by this plan and the assets of the administrator of the board in the state employees retirement plan on the date of transfer plus any assets transferred to the fund in accordance with a joinder agreement. The fund shall be used exclusively for payment of benefits to retired members or their beneficiaries as provided in this article and for payment of the administration,  operation and investment expenses of the plan. In no case shall any portion of the fund revert or otherwise be paid to an employer. C. The board shall administer,  manage and operate the plan and fund. D. The elected officials' retirement plan is a jural entity that may sue and be sued.
AZ Rev Stat § 38-802.01 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-802.01 - Employer responsibilities under the system

38-802.01.  Employer responsibilities under the system An employer shall submit any reports,  data,  paperwork or other materials that are requested by the board of trustees for any reason,  including eligibility determinations and proper administration of the plan.
AZ Rev Stat § 38-803 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-803 - Powers and duties of the board; reporting requirements

38-803.  Powers and duties of the board;  reporting requirements A. The board,  in the administration,  management and operation of the plan and fund,  shall: 1. Account for the operation,  administration and investment expenses and allocate them against investment income. 2. Contract on a fee basis with an actuary to make an actuarial valuation of the plan based on the valuation method and valuation assumptions recommended by the actuary and approved by the board. The actuary shall be a member of the American academy of actuaries. 3. Contract on a fee basis with an independent auditing firm to make an annual audit of the accounting records of the fund and file a copy of the audit with the auditor general. 4. Invest the monies in the fund as provided in article 4 of this chapter. 5. Within a period of six months after the close of each fiscal year,  submit a detailed report of the operation and the investment performance of the plan to the governor,  the legislature and the members of the plan. 6. By November 1 of each year provide a preliminary report and by December 1 of each year provide a final report to the governor,  the speaker of the house of representatives and the president of the senate on the contribution rate for the ensuing fiscal year. B. The board,  in the administration,  management and operation of the plan and fund,  may: 1. Employ services as it deems necessary. 2. Either keep invested monies separate or commingle invested monies as it deems appropriate. 3. Delegate authority as it deems necessary and prudent to the administrator employed pursuant to section 38-848,  subsection M,  paragraph 6. 4. Do all acts,  whether expressly authorized,  that are deemed necessary or proper for the protection of the fund.
AZ Rev Stat § 38-804.01 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-804.01 - Reinstatement of credited service; effect of prior law

38-804.01.  Reinstatement of credited service;  effect of prior law An elected official who received a refund as provided in section 38-804,  who is subsequently reemployed as an elected official and who may have redeposited the amount withdrawn with interest as provided in section 38-804 or an elected official who redeems prior service pursuant to statute is subject to the benefits and duties in effect at the time of the elected official's most recent reemployment. This section does not apply if a court of competent jurisdiction orders reinstatement of benefits and duties under a prior law.
AZ Rev Stat § 38-805 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-805 - Normal retirement and early retirement pensions

38-805.  Normal retirement and early retirement pensions A. A member who becomes a member of the plan before January 1,  2012 and who ceases to hold office is eligible for a normal retirement pension,  if the member satisfies one of the following requirements: 1. Has attained age sixty-five with five or more years of credited service. 2. Has attained age sixty-two with ten or more years of credited service. 3. Has twenty or more years of credited service. B. A member who becomes a member of the plan on or after January 1,  2012 and who ceases to hold office is eligible for a normal retirement pension,  if the member satisfies one of the following requirements: 1. Has attained age sixty-five with five or more years of credited service. 2. Has attained age sixty-two with ten or more years of credited service. C. A member who becomes a member of the plan before January 1,  2012,  who has at least five years of credited service and who ceases to hold office as an elected official may take early retirement. D. On normal or early retirement,  a retired member shall receive a pension computed pursuant to section 38-808,  subsection B or C until the member's death.
AZ Rev Stat § 38-806 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-806 - Disability retirement pensions

38-806.  Disability retirement pensions A. A member who becomes permanently mentally or physically incapacitated for the purpose of performing the duties of the member's office may receive disability retirement benefits if the board of trustees finds that all of the following apply: 1. The member submits either personally or by a guardian an affidavit as to the nature of the member's incapacity. 2. The member is medically examined by a board of three physicians,  one designated by the administrator of the fund,  one designated by the member or the member's guardian and one designated by the governor. 3. A majority of the board of physicians certifies to the board of trustees that: (a) The member is mentally or physically incapacitated for the purpose of performing the duties of the member's office.  (b) The member's incapacity occurred during the member's term of office and is expected to be of an indefinite duration.  (c) The member should be retired. B. On retirement by reason of disability under this section,  a retired member shall receive a pension computed pursuant to section 38-808,  subsection B,  paragraph 2 or subsection C,  paragraph 2 until the member's death or until the member's pension is suspended,  revoked or discontinued pursuant to this section. C. If the board of trustees has reason to believe that a member,  retired pursuant to this section but not yet eligible for normal retirement,  may no longer be mentally or physically incapacitated from performing the duties of the public office from which the member retired,  the board of trustees may require such retired member to be medically examined. The examination shall be conducted by a board of three physicians,  one designated by the administrator of the fund,  one designated by the retired member or the member's guardian and one designated by the governor. D. The board of trustees shall discontinue pension payments to a member retired pursuant to this section,  if the board of physicians certifies that the member is mentally and physically capable of performing the duties of the public office from which the member retired. E. If the retired member refuses to submit to the medical examination,  the administrator of the fund may suspend payment of the member's pension until the member submits to the medical examination. If the retired member refuses for one year or more to submit to medical examination,  the board of trustees shall revoke the pension of a member retired under this section.
AZ Rev Stat § 38-810.01 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-810.01 - Internal revenue code qualification

38-810.01.  Internal revenue code qualification The legislature intends that the plan is a qualified pension plan under section 401 of the internal revenue code,  as amended,  or successor provisions of law,  and that the trust is exempt from taxation under section 501 of the internal revenue code,  as amended. The assets of the fund are held in trust for the exclusive benefit of the members and beneficiaries of the plan. The board may adopt such additional provisions to the plan as are necessary to fulfill this intent.
AZ Rev Stat § 38-810.02 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-810.02 - Statutory construction

38-810.02.  Statutory construction A. Because the plan as enacted at a particular time is a unique amalgam of rights and obligations having a critical impact on the actuarial integrity of the plan,  the legislature intends that the plan as enacted at a particular time be construed and applied as a coherent whole and without reference to any other provision of the plan in effect at a different time. B. The plan was established in order to provide a uniform,  consistent and equitable statewide program for those eligible elected officials as defined by the plan. A member of the plan does not have a vested right to benefits under the plan until the member files an application for benefits and is found eligible for those benefits. An eligible claimant's right to benefits vests on the date of the member's application for those benefits or the member's last day of employment under the plan,  whichever occurs first.
AZ Rev Stat § 38-810.03 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-810.03 - Compensation limitation; adjustments

38-810.03.  Compensation limitation;  adjustments A. The annual compensation of each member taken into account for purposes of the plan shall not exceed the following: 1. Beginning January 1,  1996 through December 31,  2001,  one hundred fifty thousand dollars. 2. Beginning January 1,  2002,  two hundred thousand dollars. B. If compensation under the plan is determined for a period of time that contains fewer than twelve calendar months,  the compensation limit for that period of time is equal to the dollar limit for the calendar year during which the period of time begins,  multiplied by the fraction in which the numerator is the number of full months in that period of time and the denominator is twelve. C. The board shall adjust the annual compensation limits under this section at the same time and in the same manner as adjusted by the United States secretary of the treasury under section 401(a)(17)(B) of the internal revenue code. The adjustment under this subsection for a calendar year applies to annual compensation for the plan year that begins with or within the calendar year.
AZ Rev Stat § 38-810.04 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-810.04 - Retired member; return to work; employer contributions

38-810.04.  Retired member;  return to work;  employer contributions A. An employer shall pay contributions at an alternate contribution rate on behalf of a retired member who returns to work in any capacity in a position ordinarily filled by an elected official of the employer. This section applies to a retired member who has been retired for more than one full term for that office. B. The alternate contribution rate shall be equal to that portion of the total required contribution that is applied to the amortization of the unfunded actuarial accrued liability for the fiscal year beginning July 1,  based on the plan's actuary's calculation of the total required contribution for the preceding fiscal year ended on June 30. The alternate contribution rate shall be applied to the compensation,  gross salary or contract fee of a retired member who meets the requirements of this section. C. The alternate contribution rate shall not be less than ten per cent in any fiscal year. D. All contributions made by the employer and allocated to the fund established by section 38-802 are irrevocable and shall be used as benefits under this article or to pay the expenses of the plan. Payments made pursuant to this section by employers become delinquent after the due date prescribed in section 38-810,  subsection E,  and thereafter shall be increased by interest from and after that date until payment is received by the plan. E. An employer of a retired member shall submit any reports,  data,  paperwork or materials that are requested by the board and that are necessary to determine the compensation,  gross salary or contract fee associated with a retired member who returns to work or to determine the function,  use,  efficacy or operation of the return to work program.
AZ Rev Stat § 38-810.05 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-810.05 - Required distributions

38-810.05.  Required distributions All distributions required under this article shall be determined and made pursuant to section 401(a)(9) of the internal revenue code and the regulations that are issued under that section by the United States secretary of the treasury.
AZ Rev Stat § 38-811 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-811 - Taxation of benefits; exemption of contributions and securities

38-811.  Taxation of benefits;  exemption of contributions and securities The member and employer contributions and the securities in the fund are exempt from state,  county and municipal taxes. Member and employer contributions that are made to and subsequently withdrawn from the fund after December 31,  1974 by a member from the accounts of the plan and are not received as benefits from the plan and benefits,  annuities and pensions received by a member from the plan after December 31,  1988 are subject to state taxes pursuant to title 43.
AZ Rev Stat § 38-812 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-812 - Maximum annual pension; limitations; definition

38-812.  Maximum annual pension;  limitations;  definition A. The maximum annual pension for a limitation year shall not exceed the following: 1. For limitation years beginning before 1995,  the lesser of ninety thousand dollars,  as indexed for inflation,  or one hundred per cent of the member's average yearly salary. 2. For limitation years beginning in 1995 and ending before 2002,  ninety thousand dollars,  as indexed for inflation. 3. For limitation years ending in and after 2002,  one hundred sixty thousand dollars,  as indexed for inflation. B. The limitations prescribed in subsection A shall be determined under section 415 of the internal revenue code and the regulations that are then in effect under that section. C. Notwithstanding this section,  the pension payable under this plan may be reduced to the extent necessary,  as determined by the plan,  to prevent disqualification of the plan under section 415 of the internal revenue code,  which imposes additional limitations on the pension payable to members who also may be participating in another tax qualified pension plan or other plan of this state. The plan shall advise affected members of any additional limitation of their pension required by this section. D. For the purposes of this section,  " limitation year"  means the plan's fiscal year.
AZ Rev Stat § 38-813 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-813 - Availability of retired judges for certain legal services; compensation

38-813.  Availability of retired judges for certain legal services;  compensation A. Every judge retired under this plan may,  if physically and mentally able,  be subject to call by the supreme court or the chief justice of the supreme court to assist the supreme court,  court of appeals or superior court under such directions as the supreme court may give,  including the examination of the facts in cases before the court,  the examination of authorities cited and the preparation of opinions for and on behalf of the court. The court may order these opinions,  to the extent approved by the court,  to constitute the opinion of the court. The retired judge may,  subject to any rule which the supreme court adopts,  perform any duties preliminary to the final disposition of cases insofar as they are not inconsistent with the constitution of this state. B. Notwithstanding any provision of law to the contrary,  a retired judge who is temporarily called back to the active duties of a judge is entitled to receive the same compensation and expenses as other like active judges less any amount received for that period in retirement benefits.
AZ Rev Stat § 38-814 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-814 - Termination of plan; adjustment and refund

38-814.  Termination of plan;  adjustment and refund A. If the plan terminates,  each member's accrued benefits to the date of termination become one hundred percent nonforfeitable to the extent funded. After provision is made for all expenses of the plan,  including expenses of liquidation,  the assets of the plan shall be allocated by the payment or provision for the payment of benefits in the following order of preference: 1. To pay each elected official and nonretired former elected official an amount equal to his accumulated contributions. 2. To continue to pay pensions to retired members or their beneficiaries. 3. To provide for potential rights of elected officials and former elected officials on an equitable and nondiscriminatory basis according to generally accepted actuarial principles. 4. To pay any excess to this state. B. The allocations in subsection A of this section may be implemented through the existing trust,  a new trust instrument for that purpose or the purchase by the board of insurance company contracts,  or by a combination of these methods. An elected official has no rights or claims on the plan or this state beyond the capacity of the assets held by the board to provide benefits in accordance with subsection A of this section. C. If the allocations produce a pension of less than twenty-five dollars per month for any person,  the board may pay a lump sum of actuarial equivalent value in lieu of the pension. D. If more than the correct amount of employer or member contributions is paid into the plan by an employer through a mistake of fact,  the board shall return those contributions to the employer if the employer requests return of the contributions within one year after the date of the overpayment. The board may not pay an employer earnings attributable to excess contributions but shall reduce the amount returned to an employer pursuant to this subsection by the amount of losses attributable to the excess contributions.
AZ Rev Stat § 38-815 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-815 - Joinder agreement

38-815.  Joinder agreement A. Elected officials of an incorporated city or town may participate in the plan if the governing body of the city or town enters into a joinder agreement with the board on behalf of its elected officials and the employer unconditionally accepts the provisions of the plan and binds its elected officials thereto. All elected officials shall be designated for membership unless written consent to the contrary is obtained from the board. A member shall be qualified for participation in order to obtain written consent to the contrary from the board. B. The effective date of participation shall be specifically stipulated in the joinder agreement. C. Any city or town that is considering participation in the plan shall request a preliminary actuarial survey to determine the estimated cost of participation,  the benefits to be derived and such other information as may be deemed appropriate. The cost of such survey shall be paid by the city or town requesting it. D. All assets under any existing public employee defined benefit retirement program,  to the extent attributable to the city's or town's elected officials,  shall be transferred from the program to this fund no later than sixty days after the city's or town's effective date of participation. That portion of the transferred assets that is attributable to the elected official's contributions,  including interest credits thereon,  shall be properly allocated to each affected elected official of the city or town and credited to the elected official's accumulated contributions,  in accordance with a schedule furnished by the city or town to the board.
AZ Rev Stat § 38-816.01 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-816.01 - Purchase of service; payment

38-816.01.  Purchase of service;  payment A member who purchases service pursuant to this article or section 38-922 or 38-924 shall make payments directly to the plan in whole or in part by any one or a combination of the following methods: 1. In lump sum payments. 2. Through an arrangement with the plan that the payments be made in installment payments over a period of time. 3. Subject to the limitations prescribed in sections 401(a)(31) and 402(c) of the internal revenue code,  accepting a direct transfer of any eligible rollover distribution or a contribution by a member of an eligible rollover distribution from one or more: (a) Retirement programs that are qualified under section 401(a) or 403(a) of the internal revenue code. (b) Annuity contracts described in section 403(b) of the internal revenue code. (c) Eligible deferred compensation plans described in section 457(b) of the internal revenue code that are maintained by a state,  a political subdivision of a state or any agency or instrumentality of a state or a political subdivision of a state. 4. Subject to the limitations prescribed in section 408(d)(3)(A)(ii) of the internal revenue code,  accepting from a member a rollover contribution of that portion of a distribution from an individual retirement account or individual retirement annuity described in section 408(a) or 408(b) of the internal revenue code that is eligible to be rolled over and would otherwise be includable as gross income.
AZ Rev Stat § 38-818.04 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-818.04 - Cost-of-living adjustment

38-818.04.  Cost-of-living adjustment A. Each retired member or survivor of a retired member is eligible to receive a compounding cost-of-living adjustment in the base benefit as provided in this section. The first payment under this section shall be made immediately following the first year the cost-of-living adjustment specified in subsection C of this section is paid. The cost-of-living adjustment shall be made on July 1 each year thereafter. B. A retired member or a survivor of a retired member shall receive annually a cost-of-living adjustment in the base benefit based on the average annual percentage change in the metropolitan Phoenix-Mesa consumer price index published by the United States department of labor,  bureau of labor statistics,  with the immediately preceding year as the base year for making the determination,  not to exceed annually two percent of the retired member's or survivor's base benefit. C. In the first year of a member's retirement,  the cost-of-living adjustment specified in subsection B of this section shall be prorated based on the date of retirement. D. The plan actuary shall include the projected cost of providing the cost-of-living adjustment specified in subsection B of this section in the calculation of normal cost and accrued liability.