reglab/housing_qa huggingface dataset:
NV Rev Stat § 286.470 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.470 - Credit for service as county commissioner, city council member or mayor: Calculation of average compensation; waiver of service; exception.

  1. Except as otherwise required as a result of NRS 286.535 or 286.537, or as otherwise provided in subsection 3, average compensation for service performed as a county commissioner, city council member or mayor must be calculated as follows for those members whose effective date of retirement is after May 19, 1975:  (a) Service retirement allowance for elective service must be computed on the basis of the highest 36 consecutive months of elective service multiplied by the percentage of average compensation earned during such service.  (b) Service retirement allowance for regular service must be computed on the basis of the highest 36 consecutive months of regular service multiplied by the percentage of average compensation earned during such service.  (c) The service retirement allowances for elective service and for regular service are added together to provide the total unmodified service retirement allowance earned by the member.  (d) Average compensation for service before July 1, 1977, is computed from the sum of both salaries when a member is employed simultaneously as a regular member and as a county commissioner, city council member or mayor.  2. A member who has service as a county commissioner, city council member or mayor may, upon retirement, waive such service and have the member’s allowances computed as a regular member.  3. If a member who has service as a county commissioner, city council member or mayor has an average salary for the entire period of elective service that is equal to or greater than the average salary of a member for regular service for the same period, the calculations required pursuant to subsection 1 do not apply and the member must receive credit for regular service.  [8.5:181:1947; added 1955, 295] — (NRS A 1967, 743, 1222; 1971, 547; 1975, 1046; 1977, 1587; 1991, 2362; 1999, 2617)
NV Rev Stat § 286.475 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.475 - Credit for service as Legislator before July 1, 1967: Calculation of average compensation.

The method of calculating the average compensation of a county commissioner or a council member of an incorporated city prescribed in subsection 1 of NRS 286.470 shall be used in calculating the average compensation of persons serving as Legislators prior to July 1, 1967, where such service has remained accredited under the provisions of this chapter.  (Added to NRS by 1969, 858; A 1977, 1588)
NV Rev Stat § 286.477 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.477 - Credit for part-time employment; loss of credit.

  1. Except as otherwise required as a result of NRS 286.537, an employee may receive full service credit for part-time employment if:  (a) The employee and the employer of the employee enter into an agreement covering the employee’s part-time employment and the agreement is approved by the Board;  (b) The employee will have reached the age and completed the years of service necessary for retirement, without actuarial reduction of the employee’s benefit, at the expiration of the term of the agreement;  (c) The employee works half-time or more, but less than full-time, according to the regular schedule established by the employer for the employee’s position;  (d) The employee and the employer make contributions equal to the lesser of:  (1) The amount which a person serving on a full-time basis in the position would contribute and which the person’s employer would contribute for the person; or  (2) The amount which the employee and employer contributed during the last 12 months of the employee’s full-time employment, adjusted to include increases to offset higher costs of living provided to similarly situated employees of the same public employer;  (e) Employment ends on or before the fifth anniversary of the day on which the agreement became effective; and  (f) The employee agrees in writing to the forfeiture of credit provided in subsection 2.  2. An employee loses all service credit which the employee did not earn by actual work and which has accrued pursuant to this section if the employee:  (a) Returns to full-time employment in the service of any public employer at any time after beginning part-time work under the agreement, except for full-time employment as an elected public officer as a result of appointment to an elective office.  (b) Continues in the employee’s part-time employment beyond the fifth anniversary of the day on which the agreement became effective.  (Added to NRS by 1979, 495; A 1981, 452; 1983, 481; 1991, 2363)
NV Rev Stat § 286.479 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.479 - Service credit for military service in Persian Gulf Crisis.

  1. A member who has 5 years or more of service credit is entitled to receive free service credit for military service for the period beginning on the date proclaimed by the President of the United States as the date on which hostilities began in the Persian Gulf Crisis and ending on the date proclaimed by the President of the United States as the termination of hostilities in the Persian Gulf Crisis if the member:  (a) Began active military duty within 6 months after the last date of employment or leave of absence without pay with a participating public employer; and  (b) Returned to employment with a participating public employer within 1 year after being honorably discharged or released from active duty.  2. A member who meets all of the requirements of subsection 1 except that the member does not have 5 years of service credit is entitled to receive the free credit pursuant to subsection 1 as soon as the member attains 5 years of service credit.  (Added to NRS by 1991, 1860)
NV Rev Stat § 286.481 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.481 - Service ineligible for credit.

A member shall not be credited with service for:  1. Except as otherwise provided in NRS 286.385, leave of absence without pay;  2. Overtime work;  3. Employment in a position which does not qualify the member for participation in the System;  4. More than 1 day within a day, 1 month within a month, or 1 year of service in any 12-month period; or  5. Any period for which compensation is not received by the member unless specifically otherwise provided in this chapter.  (Added to NRS by 1975, 1047; A 1999, 2618)
NV Rev Stat § 286.486 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.486 - Service credited in another system ineligible; exception.

Except as specifically otherwise provided in this chapter, a member shall not receive credit in the System for service that entitled such member to credit for retirement purposes in any other retirement system operated by the federal or a state government, or any of their agencies or political subdivisions, including the Social Security Act (Act of Congress approved August 14, 1935, chapter 531, 49 Stat. 620, as amended).  (Added to NRS by 1975, 1047)
NV Rev Stat § 286.495 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.495 - Computation of credit for service: Generally.

Except as provided in NRS 286.470, 286.475 and 286.501, members shall be credited with service on the basis of days, months or years actually worked by a member, except that:  1. Intermittent service shall be credited to a member on the basis of 1 day of service for each 8 hours worked, and portions of a day shall be prorated.  2. Part-time employees who regularly work at least half-time for a full year with a minimum of 720 hours worked are entitled to a full year of credit for retirement eligibility only, with credit for actual service for determination of benefit being granted on actual time worked.  3. An employee of the Nevada Legislature who works full-time for at least 6 months in a fiscal year during which the Legislature meets in regular session is entitled to a full year of credit for retirement eligibility only, with credit for actual service for determination of benefit being granted on actual time worked.  Service credit under this section shall be computed according to the fiscal year. No member may receive less credit under this section than was provided under the law in force at the time when the credit was earned. Nothing in this section allows a member to receive more than 1 year of credit for retirement eligibility in any year.  (Added to NRS by 1975, 1047; A 1977, 1589; 2003, 2094, 3516)
NV Rev Stat § 286.501 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.501 - Computation of credit for service: Employees of school districts and professional staff of Nevada System of Higher Education.

Each member who is employed by a school district for less than 12 months per school year and each member of the professional staff of the Nevada System of Higher Education employed for the academic year who is employed for less than 12 months per fiscal year is credited with service as follows:  1. Service is credited on the basis of a full year if the member works full-time for the full school year.  2. Employment for a part of a school year is credited on a ratio of one and one-third days for each day worked, but credit may not be given in advance or until the appropriate period has expired.  3. A full year of service is not credited until the full 12-month period has expired. If the employee begins work under a new contract before the expiration of the 12-month period for the old contract, credit must be granted for the period of overlap, as certified by the school district, at the first period in which there is a lapse in service.  4. Service credit under this section must be computed according to:  (a) The school year for school district employees.  (b) The fiscal year for members of the professional staff of the Nevada System of Higher Education.  5. A member receives full credit while on sabbatical leave if the public employer certifies that the compensation and contributions reported for the member are the same as if the member were employed full-time. If the employer does not so certify, the member receives credit in the proportion that the member’s actual compensation bears to the member’s previous compensation.  No member may receive less credit under this section than was provided under the law in force when the credit was earned.  (Added to NRS by 1975, 1048; A 1977, 1589; 1979, 751; 1985, 1715; 1993, 383; 1999, 2618)
NV Rev Stat § 286.505 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.505 - Conversion of credit for service; time for crediting service.

  1. For the purpose of maintaining the individual accounts of members, the Board may convert service credit from increments of days, months and years to hundredths of a year.  2. A member shall not be credited with service until after the period to be credited to the member has expired.  (Added to NRS by 1975, 1048)
NV Rev Stat § 286.525 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.525 - Employment of retired employee: Enrollment in System; rights of membership; accrual of credit for service; benefits for survivor.

  1. A retired employee who accepts employment in a position eligible for membership may enroll in the System as of the effective date of that employment. As of the date of enrollment:  (a) The retired employee forfeits all retirement allowances for the duration of that employment.  (b) The retired employee is entitled to receive, after the termination of the employment and upon written request, a refund of all contributions made by the retired employee during the employment. Except as otherwise required as a result of NRS 286.535 or 286.537, if the retired employee does not request the refund and the duration of the employment was at least 6 months, the retired employee gains additional service credit for that employment and is entitled to have a separate service retirement allowance calculated based on the retired employee’s compensation and service, effective upon the termination of that employment. If the duration of the employment was:  (1) Less than 5 years, the additional allowance must be added to the retired employee’s original allowance and must be under the same option and designate the same beneficiary as the original allowance.  (2) Five years or more, the additional allowance may be under any option and designate any beneficiary in accordance with NRS 286.545.  2. The original service retirement allowance of such a retired employee must not be recalculated based upon the additional service credit, nor is the retired employee entitled to any of the rights of membership that were not in effect at the time of the retired employee’s original retirement. The accrual of service credit pursuant to this section is subject to the limits imposed by:  (a) NRS 286.551; and  (b) Section 415 of the Internal Revenue Code, 26 U.S.C. § 415, if the member’s effective date of membership is on or after January 1, 1990.  3. Except as otherwise required as a result of NRS 286.470, 286.535 or 286.537, a retired employee who has been receiving a retirement allowance and who is reemployed and is enrolled in the System for at least 5 years may have the retired employee’s additional credit for service added to the retired employee’s previous credit for service. This additional credit for service must not apply to more than one period of employment after the original retirement.  4. The survivor of a deceased member who had previously retired and was rehired and enrolled in the System, who qualifies for benefits pursuant to NRS 286.671 to 286.6793, inclusive, is eligible for the benefits based on the service accrued through the second period of employment.  (Added to NRS by 1979, 944; A 1983, 482; 1985, 1717; 1991, 1971, 2364; 1995, 251; 1997, 215; 1999, 2620; 2003, 2063)
NV Rev Stat § 286.533 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.533 - Limitation on distributions to members of System.

Notwithstanding any other provision of law, every distribution to a member must be made pursuant to the provisions of section 401(a)(9) of the Internal Revenue Code, 26 U.S.C. § 401(a)(9), that apply to governmental plans.  (Added to NRS by 1991, 2354; A 2011, 823)
NV Rev Stat § 286.534 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.534 - Actuarial assumptions used in computing benefits: Availability; changes prohibited.

  1. The Board shall not change the actuarial assumptions used in computing the benefits provided to a member.  2. The Board shall make available to every member upon request the actuarial assumptions used in computing the benefits provided to a member.  (Added to NRS by 1991, 2355)
NV Rev Stat § 286.535 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.535 - Limitation on compensation used to determine retirement benefit.

Notwithstanding any other provision of law, the amount of compensation used to determine the retirement benefit of a member of the System must not exceed:  1. For persons who first became members of the System before July 1, 1996, the limitation provided by section 401(a)(17) of the Internal Revenue Code (26 U.S.C. § 401(a)(17)), as that section existed on July 1, 1993.  2. For persons who first became members of the System on or after July 1, 1996, and before July 1, 2015, the limitation provided by section 401(a)(17) of the Internal Revenue Code (26 U.S.C. § 401(a)(17)), as that section existed on July 1, 1996.  3. For persons who first became members of the System on or after July 1, 2015, the lesser of:  (a) The limitation provided by section 401(a)(17) of the Internal Revenue Code (26 U.S.C. § 401(a)(17)), as that section existed on July 1, 2015; or  (b) Two hundred thousand dollars. The limitation set forth in this paragraph must be adjusted by the Board every year by an amount equal to the average percentage increase in the Consumer Price Index (All Items) for the immediately preceding 3-year period.  (Added to NRS by 1991, 2355; A 1995, 252; 2015, 2727)
NV Rev Stat § 286.537 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.537 - Limitations on benefits and contributions.

  1. The election provided by section 415(b)(10)(c) of the Internal Revenue Code (26 U.S.C. § 415(b)(10)(c)) is hereby made.  2. Notwithstanding any other provision of this chapter, the benefits payable to and the contributions made by or for the benefit of an employee whose effective date of membership is on or after January 1, 1990, are limited pursuant to the provisions of sections 415(b), 415(c) and 415(e) of the Internal Revenue Code (26 U.S.C. §§ 415(b), 415(c) and 415(e)). The provisions of section 415(b)(2)(F) of the Internal Revenue Code (26 U.S.C. § 415(b)(2)(F)) do not apply to the benefits of such an employee.  3. Notwithstanding any other provision of law, if an employee whose effective date of membership is on or after January 1, 1990, is a member of the System and a member of the Legislators’ Retirement System, the benefits payable to the employee from both plans are limited pursuant to this section. The employee’s benefits from the plan providing the greater benefit must be reduced if the benefits from both plans exceed the limitations of this section.  (Added to NRS by 1991, 2355; A 1997, 216)
NV Rev Stat § 286.538 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.538 - Minimum benefits payable to employee who became member of System before January 1, 1990.

The benefits payable to an employee whose effective date of membership is before January 1, 1990, must not be less than the employee’s accrued benefits determined without regard to any amendment of the System made after October 14, 1987.  (Added to NRS by 1991, 2355)
NV Rev Stat § 286.539 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.539 - Prohibition against applying forfeitures to increase benefits.

Forfeitures must not be applied to increase the benefits any member would otherwise receive pursuant to the provisions governing the System as provided by section 401(a)(8) of the Internal Revenue Code, 26 U.S.C. § 401(a)(8).  (Added to NRS by 1991, 2355; A 2011, 823)
NV Rev Stat § 286.541 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.541 - Application for service retirement allowance or disability retirement allowance; effective date of retirement; rights of present or former spouse; System exempted from liability for false designation of marital status by member or retired member.

  1. Applications for service retirement allowances or disability retirement allowances must be submitted to the offices of the System on forms approved by the Executive Officer. The form shall not be deemed filed unless it contains:  (a) The member’s selection of the retirement plan contained in NRS 286.551 or one of the optional plans provided in NRS 286.590;  (b) A notarized statement of the marital status of the member; and  (c) If the member is married, a statement of the spouse’s consent or objection to the chosen retirement plan, signed by the spouse and notarized.  2. Except as otherwise required by NRS 286.533, retirement becomes effective on whichever of the following days is the later:  (a) The day immediately following the applicant’s last day of employment;  (b) The day the completed application form is filed with the System;  (c) The day immediately following the applicant’s last day of creditable service; or  (d) The effective date of retirement specified on the application form.  3. The selection of a retirement plan by a member and consent or objection to that plan by the spouse pursuant to this section does not affect the responsibility of the member concerning the rights of any present or former spouse.  4. The System is not liable for any damages resulting from the false designation of marital status by a member or retired member.  (Added to NRS by 1975, 1049; A 1979, 259; 1987, 682; 1991, 2365)
NV Rev Stat § 286.545 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.545 - Consent of spouse to retirement plan of member.

  1. If the spouse of the member does not consent to the retirement plan chosen by the member before the date on which the retirement becomes effective pursuant to NRS 286.541 the System shall:  (a) Notify the spouse that the spouse has 90 days to consent or have the member change the member’s selection; and  (b) Pay the retirement at the amount calculated for Option 2 provided in NRS 286.590 until the spouse consents or for 90 days, whichever is less.  2. Upon consent of the spouse or at the end of the 90 days, the retirement benefit must be recalculated and paid under the terms of the option originally selected by the member retroactively to the date on which the retirement became effective.  (Added to NRS by 1987, 680)
NV Rev Stat § 286.555 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.555 - Refund of portion of contributions to certain persons who became members on or after January 1, 2010.

  1. A person who becomes a member of the System on or after January 1, 2010, and whose monthly service retirement allowance is determined using an average compensation amount limited by the provisions of subsection 4 of NRS 286.551 is entitled to a refund from the person’s individual account of the difference between:  (a) The amount of the employee contribution pursuant to NRS 286.410; and  (b) The amount the employee contribution would have been had it been actuarially determined to account for the limits imposed by the provisions of subsection 4 of NRS 286.551.  2. The System shall pay any amount to which a person is entitled pursuant to subsection 1 upon the final determination of the amount of the person’s benefit, but not later than 6 months after the effective date of the person’s retirement.  (Added to NRS by 2009, 2345)