reglab/housing_qa huggingface dataset:
ID Code § 59-1115 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 11 - SOCIAL SECURITY BENEFITS|Section 59-1115 - EMPLOYER’S PORTION OF SOCIAL SECURITY TAX FOR SCHOOL DISTRICT PERSONNEL.

59-1115. EMPLOYER’S PORTION OF SOCIAL SECURITY TAX FOR SCHOOL DISTRICT PERSONNEL. The board of trustees of each class of school district, shall pay the employer’s social security tax for its personnel, as required by federal law. The department of education shall transmit to the school districts from the appropriation made for that purpose the amount determined in section 33-1004F, Idaho Code.  History: [59-1115, added 1984, ch. 180, sec. 4, p. 429; am. 1986, ch. 252, sec. 2, p. 673; am. 1988, ch. 255, sec. 1, p. 495; am. 1994, ch. 428, sec. 14, p. 1380.]
ID Code § 59-1301 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1301 - PUBLIC EMPLOYEE RETIREMENT SYSTEM CREATED — PURPOSE — DUTIES OF FIDUCIARIES OF RETIREMENT FUND.

59-1301. PUBLIC EMPLOYEE RETIREMENT SYSTEM CREATED — PURPOSE — DUTIES OF FIDUCIARIES OF RETIREMENT FUND. (1) A retirement and disability benefit system is created and placed under the management of a retirement board for the purpose of providing a retirement system and other benefits for public employees in the state of Idaho under this chapter. The retirement system shall be known as the "Public Employee Retirement System of Idaho." (2) The purpose of such system is to provide an orderly means whereby public employees in the state of Idaho who become superannuated or otherwise incapacitated as the result of age or disability, may be retired from active service without prejudice and without inflicting a hardship upon the employees retired, and to enable such employees to accumulate pension credits to provide for old-age, disability, death and termination of employment, thus effecting economy and efficiency in the administration of the state, county and local government. The legislature, therefore, declares that, in its considered judgment, the public good, and the general welfare of the citizens of this state required the enactment of this measure, under the police powers of the state. With respect to the retirement fund created in this chapter, the fiduciaries of the fund shall discharge their duties with respect to the fund solely in the interest of the members and their beneficiaries (a) for the exclusive purpose of: (i) providing benefits to members and their beneficiaries; and (ii) defraying reasonable expenses of administering the system; (b) with the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims; (c) by diversifying the investments of the fund so as to minimize the risk of large losses, unless under the circumstances it is clearly prudent not to do so; and (d) in accordance with the provisions of the Idaho Code governing the system.  History: [59-1301, added 1963, ch. 349, Art. 1, sec. 1, p. 988; am. 1990, ch. 231, sec. 1, p. 613; am. 1991, ch. 16, sec. 1, p. 36; am. 2000, ch. 13, sec. 1, p. 27.]
ID Code § 59-1304 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1304 - RETIREMENT BOARD — APPOINTMENT.

59-1304. RETIREMENT BOARD — APPOINTMENT. (1) There is hereby created in the office of the governor a governing authority of the system to consist of a board of five (5) persons known as the retirement board. Each member of the board shall be appointed by the governor to serve a term of five (5) years. The governor shall designate one (1) member of the board to serve as chairman. (2) Two (2) board members shall be appointed from among active members having at least ten (10) years of credited service. (3) Three (3) board members shall be appointed from among Idaho citizens who are not members of the system except by reason of having served on the board. (4) Members of the board shall be compensated as provided by section 59-509(p), Idaho Code. These allowances shall be paid from the administration account of the fund. (5) A board member shall serve until his successor qualifies. Each board member shall be entitled to one (1) vote, and three (3) board members shall constitute a quorum. Three (3) votes shall be necessary for resolution or action by the board at any meeting except as otherwise provided in this chapter. (6) The board shall hold regular meetings and shall hold special meetings at such times and at such places as it deems necessary. All meetings of the board shall be open to the public. The board shall keep a record of all its proceedings.  History: [(59-1304) 59-1326, added 1963, ch. 349, Art. 8, sec. 1, p. 988; am. 1969, ch. 283, sec. 11, p. 856; am. 1974, ch. 22, sec. 45, p. 592; am. 1974, ch. 57, sec. 16, p. 1118; am. 1976, ch. 355, sec. 1, p. 1170; am. 1980, ch. 247, sec. 78, p. 646; am. 1988, ch. 234, sec. 1, p. 462; am. and redesig. 1990, ch. 231, sec. 4, p. 620; am. 2021, ch. 178, sec. 1, p. 493.]
ID Code § 59-1306 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1306 - CONFORMITY WITH FEDERAL TAX CODE TO MAINTAIN QUALIFIED PLAN TAX STATUS.

59-1306. CONFORMITY WITH FEDERAL TAX CODE TO MAINTAIN QUALIFIED PLAN TAX STATUS. Chapter 13, title 59, and chapter 14, title 72, Idaho Code, shall be administered in a manner so as to comply with the requirements of 26 U.S.C. section 401(a)(8), (9), (16), (25), (31), (36) and (37) and with the vesting requirements described in 26 U.S.C. section 411(e)(2). The public employee retirement system board shall promulgate rules and amend or repeal conflicting rules in order to assure compliance with the requirements of these sections. This chapter shall be in full force and effect only so long as compliance with paragraphs (8), (9), (16), (25), (31), (36) and (37) of subsection 401(a) and paragraph (2) of subsection 411(e) of the Internal Revenue Code is required for public retirement systems. If compliance with any such paragraph is, at any point no longer required, this provision or the applicable portion thereof, will cease to have any force or effect.  History: [(59-1306) 1989, ch. 185, sec. 2, p. 461; 1990, am. and redesignated, ch. 231, sec. 6, p. 621; am. 1998, ch. 193, sec. 1, p. 697; am. 2014, ch. 87, sec. 1, p. 237.]
ID Code § 59-1307 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1307 - AGREEMENTS WITH OTHER RETIREMENT SYSTEMS.

59-1307. AGREEMENTS WITH OTHER RETIREMENT SYSTEMS. The board may enter into agreements with the boards or other authorities of other retirement systems operated by the state of Idaho or by political subdivisions to protect the retirement rights or benefits of employees who may alter their membership status by changing employment from one agency to another.  History: [(59-1307) 1963, ch. 349, Art. 3, sec. 3, p. 988; am. and redesig. 1990, ch. 231, sec. 7, p. 621.]
ID Code § 59-1310 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1310 - ADMISSIBILITY IN EVIDENCE OF PHOTOREPRODUCED COPIES OF RECORDS OR DOCUMENTS MAINTAINED BY THE SYSTEM — DESTROYING THE ORIGINAL.

59-1310. ADMISSIBILITY IN EVIDENCE OF PHOTOREPRODUCED COPIES OF RECORDS OR DOCUMENTS MAINTAINED BY THE SYSTEM — DESTROYING THE ORIGINAL. Copies of records or documents maintained on microfilm, microfiche, computer imagery or other photoreproductive material of archival quality by the retirement system shall be as admissible in evidence as the original itself in any legal, judicial or administrative proceeding, or action, provided the custodian of records of the retirement system certifies on such copies offered into evidence that the retirement system is not in possession of the original and that the copy is a true and correct representation of the original. The original may be destroyed by the retirement system once the original is microfilmed, microfiched, digitally imaged or copied by other photoreproduction of archival quality.  History: [59-1310, added 1996, ch. 79, sec. 2, p. 257; am. 1999, ch. 198, sec. 2, p. 514.]
ID Code § 59-1312 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1312 - SELECTION OF FUNDING AGENT(S) — INVESTMENT OF ASSETS — TAX EXEMPTION.

59-1312. SELECTION OF FUNDING AGENT(S) — INVESTMENT OF ASSETS — TAX EXEMPTION. (1) The board shall select the funding agent(s) and establish a medium for funding, which may be a self-administration pension trust fund or a group annuity contract, or combination thereof. The contract shall authorize the funding agent(s) to hold and, subject to the provisions of subsections (2) and (3) of this section, to invest moneys for the system and to provide the retirement benefits and death benefits for retired members granted by this chapter. (2) The board is authorized to select investment managers registered with the Securities and Exchange Commission to invest, reinvest and otherwise manage, subject to the restrictions outlined in subsection (3) of this section, such portions of the assets of the fund as are assigned by the board and are held by a funding agent(s) designated by the board. (3) The funding agent(s) and investment managers, in acquiring, investing, reinvesting, exchanging, retaining, selling and managing the moneys and properties of the system, shall be governed by the Uniform Prudent Investor Act, chapter 5, title 68, Idaho Code; provided, however, that the board is hereby authorized and empowered, in its sole discretion, to limit, control and designate the types, kinds and amounts of such investments. The funding agent(s) will not be required to segregate moneys applicable to individual employees or employers, but shall only be responsible for the aggregate of such moneys as are received by it. (4) All contributions paid to the funding agent(s) shall be construed as being exempt from premium taxes payable pursuant to section 41-402, Idaho Code.  History: [(59-1312) 1963, ch. 349, Art. 8, sec. 3, p. 988; am. 1965, ch. 265, sec. 4, p. 682; am. 1986, ch. 147, sec. 5, p. 415; 1990, am. and redesignated, ch. 231, sec. 10, p. 623; am. 1997, ch. 14, sec. 5, p. 18.]
ID Code § 59-1313 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1313 - TRUST AGREEMENT — AMENDED TO COMPLY WITH THIS CHAPTER.

59-1313. TRUST AGREEMENT — AMENDED TO COMPLY WITH THIS CHAPTER. The board may amend its trust agreement with the funding agent to comply with the requirements of this chapter.  History: [(59-1313) 59-1344, added 1967, ch. 115, sec. 9, p. 222; am. and redesignated 1990, ch. 231, sec. 11, p. 624.]
ID Code § 59-1315 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1315 - AMOUNT, TERMS AND CONDITIONS OF REVISED BENEFITS ARE TO BE PROSPECTIVE ONLY UNLESS OTHERWISE PROVIDED.

59-1315. AMOUNT, TERMS AND CONDITIONS OF REVISED BENEFITS ARE TO BE PROSPECTIVE ONLY UNLESS OTHERWISE PROVIDED. As the amount, terms and conditions of benefits may be revised from time to time the application of such revisions shall be prospective only and not retrospective or retroactive unless otherwise provided by statute. Accordingly, unless otherwise provided, a member’s benefits are determined based upon the terms of the plan on the date of the member’s last contribution as an active member.  History: [(59-1315) 1971, ch. 49, sec. 15, p. 105; am. and redesig. 1990, ch. 231, sec. 13, p. 625; am. 2005, ch. 89, sec. 1, p. 306.]
ID Code § 59-1316 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1316 - MEMBER’S RETIREMENT RECORDS CONFIDENTIAL.

59-1316. MEMBER’S RETIREMENT RECORDS CONFIDENTIAL. (1) Each member shall furnish the board with such information as the board shall deem necessary for the proper operation of the system. As provided in section 74-106, Idaho Code, information contained in the retirement system mortgage portfolio loan documents and in each member’s retirement system records is confidential and may not be divulged except as ordered by a court; or except as may be required by the employer member or by the retirement board and its staff in order to carry into effect the purposes of this chapter. (2) A member may by his written authorization release specific information from his own retirement system records to a stated designee. If the member is deceased, the member’s contingent annuitant or beneficiary may, by written authorization, release specific information from the member’s retirement system records to a stated designee. (3) The retirement system may disclose the identity of a deceased member’s beneficiary to the member’s spouse, children, and to the court-appointed administrator of the member’s estate. (4) Should a court order direct distribution or partial distribution of a member’s benefit as defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, to the member’s spouse or former spouse, the system may release to the spouse, former spouse, or the court issuing the order, information pertaining to the division or segregation of the member’s accounts or benefit. This information includes account balances, service accumulations, and related information and histories, but does not include current addresses and phone numbers. The system may release the same information to a member’s current spouse at any time, regardless of whether a court has ordered a distribution or division of the member’s account.  History: [59-1316, added 1988, ch. 275, sec. 1, p. 906; am. 1990, ch. 213, sec. 90, p. 553; am. and redesig. 1990, ch. 231, sec. 14, p. 625; am. 1990, ch. 249, sec. 7, p. 711; am. 1992, ch. 220, sec. 4, p. 664; am. 1996, ch. 103, sec. 1, p. 405; am. 2000, ch. 13, sec. 2, p. 27; am. 2001, ch. 90, sec. 1, p. 229; am. 2015, ch. 141, sec. 158, p. 501.]
ID Code § 59-1317 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1317 - RIGHTS TO BENEFITS INALIENABLE.

59-1317. RIGHTS TO BENEFITS INALIENABLE. (1) The right of a person to any benefits under this chapter and the money in any fund created by this chapter shall not be assignable or subject to execution, garnishment or attachment or to the operation of any bankruptcy or insolvency law. (2) Notwithstanding subsection (1) of this section, the benefits of a member or alternate payee shall be subject to garnishment, execution, or wage withholding under chapter 12, title 7, Idaho Code, for the enforcement of an order for the support of a minor child. (3) Notwithstanding subsection (1) of this section, prior to July 1, 1998, should a court order direct distribution or partial distribution of a member benefit defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, be made to the member’s spouse or former spouse, that member’s full benefit entitlement will be forwarded to the court for distribution. (4) Notwithstanding subsection (1) of this section, on or after July 1, 1998, should a court order direct distribution or partial distribution of a member’s benefit defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, be made to the member’s spouse or former spouse, the court order must be an approved domestic retirement order and shall comply with the requirements of sections 59-1319 and 59-1320, Idaho Code. (5) Notwithstanding subsection (1) of this section, should a court order establish a trust pursuant to section 15-5-409, Idaho Code, the full benefit entitlement will be forwarded to the trustee, naming the trustee as payee.  History: [(59-1317) 1963, ch. 349, Art. 7, sec. 1, p. 988; am. 1985, ch. 168, sec. 4, p. 448; am. 1986, ch. 221, sec. 5, p. 588; 1990, am. and redesignated, ch. 231, sec. 15, p. 625; am. 1996, ch. 102, sec. 1, p. 405; am. 1998, ch. 22, sec. 2, p. 134.]
ID Code § 59-1318 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1318 - RIGHTS IN ASSETS OF SYSTEM LIMITED.

59-1318. RIGHTS IN ASSETS OF SYSTEM LIMITED. No particular person, group of persons or entity shall have any right in any specific portion of the assets of the system other than such undivided interest in the whole of such assets as is specified in this chapter.  History: [(59-1318) 1963, ch. 349, Art. 9, sec. 4, p. 988; am. and redesig. 1990, ch. 231, sec. 16, p. 626.]
ID Code § 59-1321 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1321 - PROCEDURE FOR EMPLOYEES OF POLITICAL SUBDIVISIONS TO BE INCLUDED IN RETIREMENT SYSTEM.

59-1321. PROCEDURE FOR EMPLOYEES OF POLITICAL SUBDIVISIONS TO BE INCLUDED IN RETIREMENT SYSTEM. A political subdivision not participating in the system may, through its governing body, notify the board in writing that it elects to include its employees in the system. The board shall make a study and estimate the cost of including such employees in the system. Upon completion of the study and under the condition that the excess cost, if any, to include the employees as active members is paid upon admission, the political subdivision may apply for admission to the system. Payment of excess cost shall be made upon admission, unless the board in its sole discretion grants an extension. In no case shall an extension exceed two (2) years. Thereupon the board may upon such terms, not inconsistent with this chapter, as are set forth in a contract between the board and the political subdivision, integrate said political subdivision, and its employees into the system established by this chapter effective on the date of notice of election or later unless otherwise prohibited by law. The contract shall have no effect, however, until notice and hearing regarding it is afforded to such employees. Such contract shall provide for the appropriate funding of accrued benefits under any existing retirement program at the time the political subdivision is admitted to the system.  History: [(59-1321) 1963, ch. 349, Art. 3, sec. 4, p. 988; am. 1976, ch. 97, sec. 3, p. 409; am. 1987, ch. 164, sec. 1, p. 322; am. 1989, ch. 187, sec. 1, p. 463; am. and redesig. 1990, ch. 231, sec. 17, p. 626.]
ID Code § 59-1324 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1324 - TRANSFER OF MONEYS FROM STATE COMMUNITY COLLEGE ACCOUNT.

59-1324. TRANSFER OF MONEYS FROM STATE COMMUNITY COLLEGE ACCOUNT. After July 1, 1984, the state board of education shall, at the request of the board, direct the transfer from the state community college account or from appropriations made for that purpose to the public employee retirement account of an aggregate sum in lieu of and equivalent to individual employer contributions provided by section 59-1322, Idaho Code, required with respect to employees of community college districts on the basis of salaries paid such employees as certified by the board to the state treasurer.  History: [(59-1324) 59-1332B, added 1969, ch. 144, sec. 4, p. 466; am. 1984, ch. 180, sec. 6, p. 430; am. and redesig. 1990, ch. 231, sec. 20, p. 628; am. 2013, ch. 187, sec. 14, p. 463.]
ID Code § 59-1325 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1325 - EMPLOYER REMITTANCE TO BOARD — COLLECTION OF DELINQUENCIES.

59-1325. EMPLOYER REMITTANCE TO BOARD — COLLECTION OF DELINQUENCIES. (1) Each employer, or, where the employer’s payroll is paid separately by departments, each department of the employer, shall remit to the retirement board all contributions required of it and its employees on the basis of salaries paid by it during each pay period together with whatever contributions or contribution credits may be required to correct previous errors or omissions. These remittances shall be accompanied by such reports as are required by the board to determine contributions required and member benefit entitlements established under this chapter and, unless extended in writing by the executive director, shall be remitted no later than five (5) days after each pay date. Such contributions shall be remitted together with contributions remitted pursuant to subsection (5) of section 59-1308, Idaho Code, as directed by the board. Thereafter, unpaid contributions shall be considered delinquent and interest will begin accruing at the greater of the rate of interest provided in section 28-22-104(1), Idaho Code, or regular interest. The executive director may, in his discretion, waive these interest charges in extraordinary circumstances. (2) If any employer shall fail or refuse to remit any such contributions within thirty (30) days after the date due, the board may certify to the state controller the fact of such failure or refusal and the amount of the delinquent contribution or contributions, together with interest. A copy of such certification and request shall be furnished the delinquent employer. (3) The state controller shall deduct said amount as an offset, together with interest charges, from any funds payable then or in the future to the delinquent employer and shall pay such amounts to the retirement fund.  History: [(59-1325) 1963, ch. 349, Art. 9, sec. 3, p. 988; am. 1969, ch. 283, sec. 13, p. 856; am. 1971, ch. 49, sec. 13, p. 105; am. 1976, ch. 97, sec. 10, p. 414; am. 1977, ch. 178, sec. 8, p. 462; am. 1987, ch. 164, sec. 4, p. 324; am. and redesig. 1990, ch. 231, sec. 21, p. 628; am. 1994, ch. 180, sec. 140, p. 511; am. 1999, ch. 195, sec. 1, p. 507; am. 2002, ch. 8, sec. 1, p. 11.]
ID Code § 59-1327 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1327 - MAKING A FALSE CLAIM — MISDEMEANOR.

59-1327. MAKING A FALSE CLAIM — MISDEMEANOR. Any person making a false claim for allowance of benefits or payment of money under the provisions of this chapter, knowing the same to be false, shall be guilty of a misdemeanor and shall be punished pursuant to the provisions of section 18-113, Idaho Code.  History: [59-1327, added 1993, ch. 349, sec. 2, p. 1294.]
ID Code § 59-1328 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1328 - ADMINISTRATIVE PENALTIES FOR FAILURE TO COMPLY WITH REPORTING REQUIREMENTS.

59-1328. ADMINISTRATIVE PENALTIES FOR FAILURE TO COMPLY WITH REPORTING REQUIREMENTS. The board may assess actual costs including staff salaries and benefits and miscellaneous costs such as computer programming and processing, as an administrative penalty against any employer which refuses or fails to comply with the board’s reporting requirements after the system staff has attempted to obtain compliance for a period of three (3) months. After three (3) months, the actual administrative costs shall be monitored and the board may assess them directly against the noncomplying employer unit.  History: [59-1328, added 1993, ch. 348, sec. 1, p. 1294.]
ID Code § 59-1329 (2021)
2021 Idaho Code|Title 59 - PUBLIC OFFICERS IN GENERAL|Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM|Section 59-1329 - BOARD REGULATIONS.

59-1329. BOARD REGULATIONS. The board is authorized to promulgate rules providing for imposition of interest on delinquent employee contributions.  History: [59-1329, added 1993, ch. 350, sec. 4, p. 1302.]