reglab/housing_qa huggingface dataset:
GA Code § 45-18-31 (2021)
2021 Georgia Code|Title 45 - Public Officers and Employees|Chapter 18 - Employees' Insurance and Benefits Plans|Article 2 - Deferred Compensation Plans|§ 45-18-31. Deferred Compensation Plans Authorized for State, Municipalities, Counties, or Other Political Subdivisions

 The state or any county, municipality, or other political subdivision may contract with any employee to defer, in whole or in part, any portion of such employee's compensation under a deferred compensation plan; and the state, county, municipality, or other political subdivision may provide the deferred compensation plan itself or it may contract with any company qualified to do business in this state to provide such benefits.   (Ga. L. 1974, p. 198, § 2; Ga. L. 2005, p. 134, § 1/HB 275.)   OPINIONS OF THE ATTORNEY GENERAL   Intent of section.   - This section is intended to afford every state employee the opportunity to participate in state deferred compensation plan once it is implemented. 1980 Op. Att'y Gen. No. 80-6.    State Personnel Board, as administrator of the plan, is entity with whom employee actually contracts.  1980 Op. Att'y Gen. No. 80-6.   Methods of funding.   - The Georgia Deferred Compensation Plan can be funded by any of several methods so long as the plan operates without cost to the state except for the incidental expense of administering the payroll salary deduction or reduction and the remittance thereof. 1975 Op. Att'y Gen. No. 75-107.   Board of Regents.    - Establishment of tax deferred plan under § 401(k) of Internal Revenue Code (26 U.S.C. § 401(k)) by Board of Regents of University System of Georgia or institutions within system would not conflict with O.C.G.A. § 45-18-31, which governs the State Compensation Plan since the State Deferred Compensation Plan is in addition to any other retirement, pension, or other benefit provided by law. 1985 Op. Att'y Gen. No. 85-9.    Establishment of a deferred compensation plan allowed by § 457 of the Internal Revenue Code (26 U.S.C. § 457) by the Board of Regents of the University System of Georgia would not conflict with O.C.G.A. § 45-18-31, since the State Deferred Compensation Plan is in addition to any other retirement, pension, or other benefit provided by law. 1985 Op. Att'y Gen. No. 85-20.
GA Code § 45-18-33 (2021)
2021 Georgia Code|Title 45 - Public Officers and Employees|Chapter 18 - Employees' Insurance and Benefits Plans|Article 2 - Deferred Compensation Plans|§ 45-18-33. Payments From Deferred Compensation Funds for Purchase of Insurance, Endowments, Annuities, Mutual Funds, or Savings From Funds Derived From Deferral; Custodian of Assets of the Fund

 Notwithstanding any other provision of law to the contrary, in order to carry out the provisions of the deferred compensation plan, the state or any county, municipality, or other political subdivision is authorized to make payments for the purchase of insurance, endowments, annuities, mutual funds, or savings from funds derived from the deferral of compensation. Such payments shall not be construed to be a prohibited use of the general assets of the state, county, municipality, or other political subdivision. The Board of Trustees of the Employees' Retirement System of Georgia or the administrator of the plan shall have the power to arrange for a custodian for the holding of such insurance policies, funds, investments, and other assets of the fund.   (Ga. L. 1974, p. 198, § 5; Ga. L. 1981, p. 119, § 1; Ga. L. 2005, p. 134, § 1/HB 275.)   OPINIONS OF THE ATTORNEY GENERAL    This section does not expand investment authority of political subdivisions of the state.  1980 Op. Att'y Gen. No. U80-55.   Methods of funding.   - The Georgia Deferred Compensation Plan can be funded by any of several methods so long as the plan operates without cost to the state except for the incidental expense of administering the payroll salary deduction or reduction and the remittance thereof. 1975 Op. Att'y Gen. No. 75-107.   State Personnel Board obligated to take steps to defray administrative costs.   - State Personnel Board is under an obligation to invest deferred compensation for interest income to defray administration costs or to take such other steps as may be necessary to defray administrative costs. 1980 Op. Att'y Gen. No. 80-6.
GA Code § 45-18-34 (2021)
2021 Georgia Code|Title 45 - Public Officers and Employees|Chapter 18 - Employees' Insurance and Benefits Plans|Article 2 - Deferred Compensation Plans|§ 45-18-34. Plans Not to Reduce Pensions or Other Benefits

 The deferred compensation programs authorized by this article shall exist and serve in addition to retirement, pension, or benefit systems established by the state, county, municipality, or other political subdivision; and no deferral of income under the deferred compensation program shall effect a reduction of any retirement, pension, or other benefit provided by law.   (Ga. L. 1974, p. 198, § 6; Ga. L. 2005, p. 134, § 1/HB 275.)   OPINIONS OF THE ATTORNEY GENERAL    State deferred compensation plan is in addition to any other retirement, pension, or other benefit  provided by law. Accordingly, if there is authority for any other tax sheltered annuity plan or other benefits by law, it would not conflict with these statutory provisions and both plans could continue. 1980 Op. Att'y Gen. No. 80-6.
GA Code § 45-18-35 (2021)
2021 Georgia Code|Title 45 - Public Officers and Employees|Chapter 18 - Employees' Insurance and Benefits Plans|Article 2 - Deferred Compensation Plans|§ 45-18-35. Plans to Operate Without Cost to State, Counties, Cities, or Other Political Subdivisions

 The Board of Trustees of the Employees' Retirement System of Georgia or the administrator of the plan shall arrange for all services required to carry out the deferred compensation plan or plans so that such plan or plans shall operate without cost to the state, county, city, or other political subdivision except for:    Employer contributions to a deferred compensation plan;   The incidental expense of administering the payroll salary deduction or reduction and the remittance thereof; or   The payment of costs or fees associated with an employee's participation in a deferred compensation plan when authorized by the governing authority of a municipality pursuant to ordinance or resolution.    (Ga. L. 1974, p. 198, § 7; Ga. L. 2003, p. 887, § 1; Ga. L. 2005, p. 134, § 1/HB 275; Ga. L. 2018, p. 743, § 1/SB 333.)    The 2018 amendment,  effective May 8, 2018, substituted the present provisions of this Code section for the former provisions, which read: "The Board of Trustees of the Employees' Retirement System of Georgia or the administrator of the plan shall arrange for all services required to carry out the deferred compensation plan or plans so that such plan or plans shall operate without cost to the state, county, city, or other political subdivision except for employer contributions to a deferred compensation plan and for the incidental expense of administering the payroll salary deduction or reduction and the remittance thereof."   OPINIONS OF THE ATTORNEY GENERAL   Limitation on funding method.   - The Georgia Deferred Compensation Plan can be funded by any of several methods so long as the plan operates without cost to the state except for the incidental expense of administering the payroll salary deduction or reduction and the remittance thereof. 1975 Op. Att'y Gen. No. 75-107.   State Personnel Board obligated to take steps to defray administrative costs.   - State Personnel Board is under an obligation to invest deferred compensation for interest income to defray administration costs or to take such other steps as may be necessary to defray administrative costs. 1980 Op. Att'y Gen. No. 80-6.   Contracts necessary to operate plan are not limited in duration to state fiscal year.   - Deferred compensation plan shall operate without cost to the state. The state's credit is not pledged and no state debt can be created by operation of deferred compensation plan. Therefore, contracts necessary to operate a deferred compensation plan are not limited in duration to the state fiscal year. 1980 Op. Att'y Gen. No. 80-6.   RESEARCH REFERENCES   Am. Jur. 2d.   - 56 Am. Jur. 2d, Municipal Corporations, Counties, and Other Political Subdivisions, §§ 186, 187.
GA Code § 45-18-36 (2021)
2021 Georgia Code|Title 45 - Public Officers and Employees|Chapter 18 - Employees' Insurance and Benefits Plans|Article 2 - Deferred Compensation Plans|§ 45-18-36. Salary Deductions; Records of Individual Account Information

  The salary reduction or deductions referred to in this article shall be instituted:   At the request of the participating employees by the payroll departments applicable to the respective employees; or   Pursuant to an automatic enrollment arrangement permitted by and operated in accordance with applicable federal laws and regulations.     Records of participation agreements, payroll deductions, investment options, and other individual account information shall be maintained as confidential by the administrator. The records shall not be disclosed except as necessary to accomplish the purposes of this article or in cases where a subpoena has been issued for the purpose of discovery or as otherwise authorized in writing by the employee. This prohibition shall not bar federal, state, or local tax authorities from such access to the records as may be necessary to establish the tax status or liability of a participating employee.    (Ga. L. 1974, p. 198, § 8; Ga. L. 1989, p. 313, § 1; Ga. L. 2005, p. 134, § 1/HB 275; Ga. L. 2018, p. 743, § 2/SB 333.)    The 2018 amendment,  effective May 8, 2018, substituted the present provisions of subsection (a) for the former provisions, which read: "The salary reduction or deductions referred to in this article shall be instituted at the request of the participating employees by the payroll departments applicable to the respective employees."   OPINIONS OF THE ATTORNEY GENERAL   Extent of legal involvement of employing agency in plan.   - Employing agencies must make salary deductions and reductions necessary under plan when requested to do so by participating employee. Other than making deductions and reductions and transmitting funds to State Personnel Board, the employing agency has no other legal involvement. 1980 Op. Att'y Gen. No. 80-6.
GA Code § 45-18-37 (2021)
2021 Georgia Code|Title 45 - Public Officers and Employees|Chapter 18 - Employees' Insurance and Benefits Plans|Article 2 - Deferred Compensation Plans|§ 45-18-37. Special Pay Plan for Deferred Payment of Special Compensation to Reduce Federal Tax Burden

 Reserved. Repealed by Ga. L. 2007, p. 172, § 1/HB 213, effective July 1, 2007.   Editor's notes.   - This Code section was based on Ga. L. 2004, p. 764, § 1; Ga. L. 2005, p. 134, § 1/HB 275.
GA Code § 45-18-38 (2021)
2021 Georgia Code|Title 45 - Public Officers and Employees|Chapter 18 - Employees' Insurance and Benefits Plans|Article 2 - Deferred Compensation Plans|§ 45-18-38. Board of Trustees of the Employees' Retirement System to Be the Successor to the State Personnel Board and Employee Benefit Council for Administration of Deferred Compensation Plans; Employment of and Contracting With Agents

  Effective July 1, 2005, the Board of Trustees of the Employees' Retirement System of Georgia shall be the successor to the State Personnel Board for the purpose of administering any deferred compensation plan provided to employees as referenced in Code Sections 45-18-32 and 45-18-33. The State Personnel Board shall transfer individual accounts, associated funds, and any other applicable information in a manner prescribed by the Board of Trustees of the Employees' Retirement System of Georgia no later than September 30, 2005.   The Board of Trustees of the Employees' Retirement System of Georgia shall be the successor to the Employee Benefit Council for the purpose of administering any deferred compensation plan provided to employees as referenced in Code Section 45-18-52. The Employee Benefit Council shall transfer individual accounts, associated funds, and any other applicable information in a manner prescribed by the Board of Trustees of the Employees' Retirement System of Georgia.   The Board of Trustees of the Employees' Retirement System of Georgia is authorized to employ agents and to contract with such agents for their services as investment advisors and counselors who will make recommendations for investments and make investments as the board of trustees so authorizes.     (Code 1981, §45-18-38, enacted by Ga. L. 2005, p. 134, § 1/HB 275; Ga. L. 2006, p. 217, § 1/HB 1151.)
GA Code § 45-18-50 (2021)
2021 Georgia Code|Title 45 - Public Officers and Employees|Chapter 18 - Employees' Insurance and Benefits Plans|Article 3 - Employee Benefit Plan Council|§ 45-18-50. Definitions

 As used in this article, the term:    Reserved.   "Council" means the Employee Benefit Plan Council established in Code Section 45-18-51.   "Employee" means a member of the General Assembly or a person who works full time for the state and receives his or her compensation in a direct payment from a department, agency, authority, or institution of state government; a county department of family and children services or a county department of health; the Federal-State Shipping Point Inspection Service; the Georgia Firefighters' Pension Fund; a member of any local board of education; and public school teachers and public school employees as defined in Code Sections 20-2-880 and 20-2-910, exclusive of the members, employees, and officials of the Board of Regents of the University System of Georgia.   "Full time" means the employment of a person who works at least 30 hours per week and whose employment is intended to be continuing employment. This would exclude any student, seasonal, intermittent, or part-time employment; provided, however, that public school teachers and public school employees as defined in Code Sections 20-2-880 and 20-2-910 shall be deemed to be employed full time for the purposes of this article. This would also exclude employment intended for only a very limited duration or in a sheltered employment program for the purpose of training or transitioning a person into the continued employment environment.     (Code 1981, §45-18-50, enacted by Ga. L. 1985, p. 441, § 1; Ga. L. 1990, p. 1247, § 1; Ga. L. 2001, p. 1071, § 3; Ga. L. 2002, p. 1425, § 1; Ga. L. 2012, p. 446, § 2-76/HB 642.)   Editor's notes.   - Ga. L. 2012, p. 446, § 3-1/HB 642, not codified by the General Assembly, provides that: "Personnel, equipment, and facilities that were assigned to the State Personnel Administration as of June 30, 2012, shall be transferred to the Department of Administrative Services on the effective date of this Act." This Act became effective July 1, 2012.   Ga. L. 2012, p. 446, § 3-2/HB 642, not codified by the General Assembly, provides that: "Appropriations for functions which are transferred by this Act may be transferred as provided in Code Section 45-12-90."
GA Code § 45-18-52 (2021)
2021 Georgia Code|Title 45 - Public Officers and Employees|Chapter 18 - Employees' Insurance and Benefits Plans|Article 3 - Employee Benefit Plan Council|§ 45-18-52. Establishment of Flexible Employee Benefit Plans

  The council is authorized to establish a flexible employee benefit plan for employees of the state and public schoolteachers and public school employees and to promulgate rules and regulations for its administration, subject to the limitations contained in this article and in Articles 1 and 2 of this chapter. The flexible employee benefit plan may provide for deductions or salary reductions for group life insurance, group property and casualty insurance, disability insurance, supplemental health and accident insurance, health care or dependent care spending accounts as authorized under Section 125 of the United States Internal Revenue Code of 1986, other types of employee welfare benefits, or for salary reductions for health premiums under Article 1 of this chapter and Code Sections 20-2-880 and 20-2-910. The council may establish rating categories for disability insurance based on eligibility for coverage by the disability program of the Social Security Administration.At the council's discretion, any of the insurance or other type of employee welfare benefits authorized by this Code section may be operated as a self-insured plan in whole or in part or by contract with any company authorized to transact such business in this state. Except as provided in Code Section 45-18-30, Code Sections 20-2-880 and 20-2-910, and as implemented prior to January 1, 1986, the council is authorized to establish the plan or plans in connection with plans authorized by the United States Internal Revenue Code for the purpose of income tax advantage.   The council is authorized to promulgate rules and regulations to require local school boards that elect coverage under the plan as provided in subsection (b) of Code Section 45-18-54 to enroll and maintain a minimum participation percentage when offering the plan to its employees.     (Code 1981, §45-18-52, enacted by Ga. L. 1985, p. 441, § 1; Ga. L. 1986, p. 10, § 45; Ga. L. 1990, p. 567, § 1; Ga. L. 1990, p. 1247, § 2; Ga. L. 1992, p. 2111, § 1.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 1990, "schoolteachers" was substituted for "school teachers" in the first sentence of subsection (a).   Pursuant to Code Section 28-9-5, in 1992, "self-insured" was substituted for "self insured" in subsection (a).   Administrative Rules and Regulations.   - Flexible benefits program, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Employee Benefit Plan Council, Chapter 478.2.   OPINIONS OF THE ATTORNEY GENERAL   Automobile or homeowner insurance program authorized.    - O.C.G.A. § 45-18-52 authorizes the Employee Benefit Plan Council to create an automobile or homeowner insurance program for state employees. 2003 Op. Att'y Gen. No. U2003-1.
GA Code § 45-18-53 (2021)
2021 Georgia Code|Title 45 - Public Officers and Employees|Chapter 18 - Employees' Insurance and Benefits Plans|Article 3 - Employee Benefit Plan Council|§ 45-18-53. Authorization for Payroll Deductions

  In order to carry out the provisions of the flexible employee benefit plan, the head of each department, agency, authority, county department of health, the Federal-State Shipping Point Inspection Service, the Georgia Firefighters' Pension Fund, or local school system is authorized to deduct or reduce from salary or wages voluntarily designated amounts by his employees for purchasing insurance or other welfare benefits.   Records of benefit selections, payroll deductions, and other individual account information shall be maintained as confidential by the flexible benefit plan.The records shall not be disclosed except as necessary to accomplish the purposes of this article or as otherwise authorized in writing by the employee.This prohibition shall not bar federal, state, or local tax authorities from such access to the records as may be necessary to establish the tax status or liability of an employee or other individual.     (Code 1981, §45-18-53, enacted by Ga. L. 1985, p. 441, § 1; Ga. L. 1990, p. 1247, § 3; Ga. L. 2002, p. 1425, § 2.)
GA Code § 45-18-54 (2021)
2021 Georgia Code|Title 45 - Public Officers and Employees|Chapter 18 - Employees' Insurance and Benefits Plans|Article 3 - Employee Benefit Plan Council|§ 45-18-54. Continuation of Optional Plans; Approval of Optional Plans or Contracting With New or Additional Insurers

  The head of each department, agency, authority, or county department of health shall have the option to determine whether or not the employees within his respective agency shall continue any optional program that is in operation on January 1, 1986. New optional employee benefit plans or any contracting with new or additional insurers under existing plans that authorize the deduction or reduction of voluntarily designated amounts, including insurance, from the salaries of the full-time employees must be approved by the council after January 1, 1986, except that the Legislative Services Committee may continue or approve any optional program for members of the General Assembly and employees of the General Assembly.   Each local board of education shall have the option to elect coverage in this program, and, in the event an employee rejects coverage, such employee shall be authorized to obtain coverage at a later date upon compliance with the rules and regulations promulgated by the council relative thereto. New optional employee benefit plans or any contracting with new or additional insurers under existing plans that authorize the deduction or reduction of voluntarily designated amounts, including insurance, from the salaries of the full-time employees must be approved by the council after January 1, 1991. Each local board of education electing to participate in the coverage under this plan shall be assessed a pro rata share of the cost of administering the plan.   Each local board of education electing coverage shall have the option to determine whether or not the employees within the school system shall continue any optional program that is in operation on January 1, 1991.   The Geo. L. Smith II Georgia World Congress Center Authority shall have the option to irrevocably elect or reject coverage for employees of the authority in this program no later than June 30, 2014. New optional employee benefit plans or any contracting with new or additional insurers under existing plans that authorize the deduction or reduction of voluntarily designated amounts, including insurance, from the salaries of the full-time employees must be approved by the council. If the authority elects to participate in the coverage under this plan, it shall be assessed a pro rata share of the cost of administering the plan.     (Code 1981, §45-18-54, enacted by Ga. L. 1985, p. 441, § 1; Ga. L. 1986, p. 10, § 45; Ga. L. 1990, p. 1247, § 4; Ga. L. 2014, p. 129, § 2/HB 246.)    The 2014 amendment,  effective July 1, 2014, added subsection (d).   Law reviews.   - For annual survey on administrative law, see 66 Mercer L. Rev. 1 (2014).
GA Code § 45-18-55 (2021)
2021 Georgia Code|Title 45 - Public Officers and Employees|Chapter 18 - Employees' Insurance and Benefits Plans|Article 3 - Employee Benefit Plan Council|§ 45-18-55. Commissioner of Administrative Services as Executive Officer and Custodian

 The commissioner of administrative services shall be the executive officer for the administration of this article and the custodian of such fund or funds as may be required in the implementation of this article. The commissioner of administrative services shall employ such personnel as may be necessary to carry out his or her duties and responsibilities under this article.    (Code 1981, §45-18-55, enacted by Ga. L. 1985, p. 441, § 1; Ga. L. 2012, p. 446, § 2-78/HB 642.)   Editor's notes.   - Ga. L. 2012, p. 446, § 3-1/HB 642, not codified by the General Assembly, provides that: "Personnel, equipment, and facilities that were assigned to the State Personnel Administration as of June 30, 2012, shall be transferred to the Department of Administrative Services on the effective date of this Act." This Act became effective July 1, 2012.   Ga. L. 2012, p. 446, § 3-2/HB 642, not codified by the General Assembly, provides that: "Appropriations for functions which are transferred by this Act may be transferred as provided in Code Section 45-12-90."