reglab/housing_qa huggingface dataset:
AZ Rev Stat § 38-823 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-823 - Discount rate; service purchase; transfer of service credits

38-823.  Discount rate;  service purchase;  transfer of service credits A. Beginning July 1,  2017,  the discount rate specified in subsection B of this section applies to service purchases or transfers of service credits to the plan pursuant to the following sections: 1. Section 38-816,  subsection C. 2. Section 38-820,  subsection A or B. 3. Section 38-821. 4. Sections 38-921,  38-922,  38-923 and 38-924. B. The discount rate is an amount equal to the assumed rate of return that is prescribed by the board.
AZ Rev Stat § 38-831 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-831 - Definitions

38-831.  Definitions In this article,  unless the context otherwise requires: 1. " Annuity account"  means an account that is established for each member to record the deposit of member contributions,  employer contributions and interest,  dividends or other accumulations credited on behalf of the member. 2. " Board"  means the board of trustees of the public safety personnel retirement system established by section 38-848. 3. " Defined contribution system"  means the elected officials' defined contribution retirement system established pursuant to this article. 4. " Elected official"  means: (a) Every elected official of this state who was elected or appointed on or after January 1,  2014 and who was not an active,  an inactive,  a disabled or a retired member of the plan on December 31,  2013. (b) Every elected official of each county of this state who was elected or appointed on or after January 1,  2014 and who was not an active,  an inactive,  a disabled or a retired member of the plan on December 31,  2013. (c) Every justice of the supreme court who was appointed on or after January 1,  2014 and who was not an active,  an inactive,  a disabled or a retired member of the plan on December 31,  2013. (d) Every judge of the court of appeals who was appointed on or after January 1,  2014 and who was not an active,  an inactive,  a disabled or a retired member of the plan on December 31,  2013. (e) Every judge of the superior court who was elected or appointed on or after January 1,  2014 and who was not an active,  an inactive,  a disabled or a retired member of the plan on December 31,  2013. (f) Every full-time superior court commissioner,  except full-time superior court commissioners who failed to make a timely election of membership under the judges' retirement plan,  repealed on August 7,  1985,  who was hired on or after January 1,  2014 and who was not an active,  an inactive,  a disabled or a retired member of the plan on December 31,  2013. (g) Each elected official of an incorporated city or town whose employer has executed a proper joinder agreement with the plan for coverage of its elected officials,  who was elected or appointed on or after January 1,  2014 and who was not an active,  an inactive,  a disabled or a retired member of the plan on December 31,  2013. 5. " Employer"  means a department or political subdivision of this state that makes employer contributions to the defined contribution system on behalf of a member. 6. " Employer contribution"  means an amount deposited by an employer,  from the employer's own monies,  in the member's annuity account on a periodic basis coinciding with the member's regular pay period.  7. " Member"  means an elected official under the defined contribution system.  8. " Plan"  means the elected officials' retirement plan established by article 3 of this chapter.
AZ Rev Stat § 38-833 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-833 - Member and employer contributions; disability

38-833.  Member and employer contributions;  disability A. Beginning January 1,  2014,  the defined contribution system is the retirement program for elected officials,  unless the elected official is described in section 38-727,  subsection B. Elected officials shall be enrolled in the defined contribution plan established by the board pursuant to this article. B. Each elected official who is a member of the defined contribution system shall contribute eight per cent of the member's gross compensation by salary reduction that shall be deposited in the member's annuity account. Each member shall also contribute to the elected officials' defined contribution retirement system disability program pursuant to article 3.2 of this chapter. C. Although designated as employee contributions,  all member contributions made to the defined contribution system shall be picked up and paid by the employer in lieu of contributions by the employee. The contributions picked up by an employer may be made through a reduction in the member's compensation. A member participating in the defined contribution system does not have the option of choosing to receive the contributed amounts directly instead of the employer paying the amounts to the defined contribution system. All member contributions that are picked up by the employer as provided in this subsection shall be treated as employer contributions under section 414(h) of the internal revenue code,  shall be excluded from members' gross income for federal and state income tax purposes and are includable in the gross income of the members or the members' beneficiaries only in the taxable year in which they are distributed. D. Each employer shall annually make a contribution equal to six per cent of each member's gross compensation. The pro rata share of this amount shall be paid on each date that a member contribution is made and shall be credited to the member's annuity account. Each employer shall also contribute to the elected officials' defined contribution retirement system disability program pursuant to article 3.2 of this chapter. E. Member and employer contributions and earnings on those contributions are immediately vested. A member may receive benefits pursuant to article 3.2 of this chapter if the member develops a total disability.
AZ Rev Stat § 38-840 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-840 - Definitions

38-840.  Definitions In this article,  unless the context otherwise requires: 1. " Assets"  means the accumulated resources of the EODC disability program. 2. " Board"  means the board of trustees established pursuant to section 38-848. 3. " Depository"  means a bank in which the monies of the EODC disability program are deposited and collateralized as provided by law. 4. " Employer"  has the same meaning prescribed in section 38-831. 5. " Employer contributions"  means all amounts paid into the EODC disability program by an employer. 6. " EODC disability program"  or " program"  means the elected officials' defined contribution retirement system disability program established by this article. 7. " Member"  has the same meaning prescribed in section 38-831. 8. " State"  has the same meaning prescribed in section 38-842. 9. " System"  means the public safety personnel retirement system established by article 4 of this chapter.
AZ Rev Stat § 38-840.01 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-840.01 - EODC disability program; administration; power and duties of the board; hearing; annual report

38-840.01.  EODC disability program;  administration;  power and duties of the board;  hearing;  annual report  A. The elected officials' defined contribution retirement system disability program is established for members of the elected officials' defined contribution retirement system. The board shall administer the EODC disability program. B. The board may delegate authority to administer the program as it deems necessary and prudent to the administrator employed pursuant to section 38-848. C. The board,  in the administration,  management and operation of the program,  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 program 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 EODC disability program trust fund and file a copy of the audit with the auditor general. 4. Invest the monies in the EODC disability program trust fund as provided in article 4 of this chapter. 5. On or before December 1 of each year,  submit to the governor,  the speaker of the house of representatives and the president of the senate a detailed report of the operation and the investment performance of the program that includes the contribution rate for the ensuing fiscal year. D. The board,  in the administration,  management and operation of the program,  may: 1. Employ services as it deems necessary. 2. Either keep invested monies separate or commingle invested monies as it deems appropriate. 3. Do all acts,  whether expressly authorized,  that may be deemed necessary or proper for the protection of the EODC disability program trust fund. 4. Determine the rights,  benefits or obligations of any person under this article and afford any person dissatisfied with a determination of the person's rights,  benefits or obligations under this article with a hearing on the determination.
AZ Rev Stat § 38-840.02 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-840.02 - EODC disability program trust fund

38-840.02.  EODC disability program trust fund A. The EODC disability program trust fund is established for the purpose of paying benefits under and costs of administering the EODC disability program. The trust fund shall be administered by the board. B. The EODC disability program trust fund consists of all monies paid into the trust fund pursuant to this article,  whether in the form of cash,  securities or other assets,  and all monies received from any other source. Except as provided in subsection C,  paragraph 1 of this section,  the EODC disability program trust fund is exempt from title 44,  chapter 3. C. Abandoned monies shall revert to the EODC disability program trust fund under the following conditions: 1. Monies in the trust fund are presumed abandoned if the system has taken the required action described in this subsection to identify and locate the apparent owner and the apparent owner as defined in section 44-301 has not communicated in writing with the system and has not otherwise indicated an interest in the monies for the three-year period following the required beginning date of distributions. 2. Before monies are presumed abandoned,  the system shall attempt to contact the apparent owner in writing. If this notice is returned by the postal authority as undeliverable,  then each year for three years from the date that distributions should have begun,  the system shall make a good faith attempt to locate the apparent owner,  including contacting any known beneficiary on record with the system,  searching public databases to identify the address of the apparent owner or using the services of a third-party address verification service. If the good faith attempt to locate the apparent owner fails,  monies are presumed abandoned pursuant to this subsection. 3. At the time monies are presumed abandoned pursuant to this subsection,  any other property right accrued or accruing to the owner as a result of the interest in those monies,  and not previously presumed abandoned,  is also presumed abandoned. 4. Interest ceases to accrue on the monies on the date the monies are presumed abandoned. D. The custody,  management and investment of the EODC disability program trust fund are as prescribed by this article and article 4 of this chapter.
AZ Rev Stat § 38-840.03 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-840.03 - Eligibility

38-840.03.  Eligibility All members are subject to this article and shall participate in the EODC disability program.
AZ Rev Stat § 38-840.04 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-840.04 - Employer and member contributions

38-840.04.  Employer and member contributions A. Beginning January 1,  2014,  employers shall contribute the percentage of the gross compensation of all of the members under their employment so that the total employer contributions equals the amount that the board determines is necessary to pay one-half of all benefits under and costs of administering the EODC disability program. B. Beginning January 1,  2014,  a member shall contribute a percentage of the member's gross compensation equal to the employer contribution for the member required pursuant to subsection A of this section. C. The employer shall pay the member contributions required of members on account of gross compensation earned. All employer and member contributions shall be paid to the board. The board shall allocate the contributions to the EODC disability program trust fund and shall place the contributions in the EODC disability program's depository. D. Each employer shall certify on each payroll the amount to be contributed to the EODC disability program and shall remit that amount to the board. E. The department of administration and the treasurer of each county and participating city and town shall transfer to the board the contributions provided for in subsections A and B of this section within ten working days after each payroll date. Contributions transferred after these dates shall include a penalty equal to ten per cent per annum,  compounded daily,  for each day that the contributions are late. Delinquent payments due under this subsection,  together with interest charges as provided in this subsection and court costs,  may be recovered by action in a court of competent jurisdiction against the person or persons responsible for the payments or,  at the request of the board,  may be deducted from any other monies,  including excise revenue taxes,  payable to a political subdivision by any department or agency of this state.  F. If more than the correct amount of contributions required is paid by an employer,  proper adjustment shall be made in connection with subsequent payments. The board shall return excess contributions to the employer if the employer requests return of the contributions within one year after the date of overpayment. G. Member contributions are not refundable.
AZ Rev Stat § 38-840.05 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-840.05 - Contribution rate

38-840.05.  Contribution rate A. Employer contributions shall be a percentage of gross compensation for each member,  as the system actuary determines pursuant to this section. The actuary shall make this determination in an annual valuation performed as of June 30. The valuation as of June 30 of a calendar year shall determine the percentage to be applied to compensation for the fiscal year beginning July 1 of the following calendar year. The actuary shall determine the total employer contribution using an actuarial cost method consistent with generally accepted actuarial standards. The total employer contributions shall be equal to the employer normal cost plus the amount required to amortize the past service funding requirement over a period consistent with generally accepted actuarial standards. B. All contributions made by the employer and allocated to the EODC disability program trust fund established by section 38-840.02 are irrevocable and shall be used as benefits under this article or to pay expenses of the EODC disability program.
AZ Rev Stat § 38-840.06 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-840.06 - EODC disability program benefits

38-840.06.  EODC disability program benefits A. In determining eligibility for and continuation of a disability benefit and computing the amount available to a member,  the board shall follow the same procedures and methods as prescribed in section 38-806,  except that an elected official who no longer holds office must apply within one year after terminating office and the credited service used to compute the benefit shall be only the time earned while a member of the elected officials' defined contribution retirement system established pursuant to article 3.1 of this chapter. Payment of the disability benefit will be made retroactive only to the date the board receives an application for the disability. B. A member who meets the requirements for a disability pension as prescribed in section 38-806 shall receive a monthly disability benefit equal to a monthly disability pension that would be provided to a member who was elected,  appointed or hired on or after January 1,  2012 and before January 1,  2014,  reduced by an amount equal to the monthly annuitized value of the member's annuity account under article 3.1 of this chapter that does not include a cost-of-living adjustment,  as determined by the board. In determining the monthly annuitized offset value of the member's annuity account under article 3.1 of this chapter to be used in reducing the disability benefit paid pursuant to this subsection,  the board shall instruct the actuary for the elected officials' retirement plan to calculate the monthly payment that would be paid to the member assuming the member had elected a straight life annuity commencing on the member's date of disability,  using the mortality and interest factors then used by the actuary in determining the valuation of the elected officials' retirement plan.
AZ Rev Stat § 38-840.07 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-840.07 - Errors; benefit recomputation

38-840.07.  Errors;  benefit recomputation If any change or error in the records results in any member receiving from the EODC disability program more or less than the member would have been entitled to receive if the records had been correct,  the board shall correct the error and shall adjust the payments in a manner so that the equivalent of the benefit to which the member was correctly entitled is paid. The board shall correct any change or error and shall pay the appropriate monies to a member or shall recover monies from the member if the member was overpaid. The board shall recover monies by reducing any benefit that is otherwise payable by the EODC disability program to a member with a disability.
AZ Rev Stat § 38-840.08 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-840.08 - Facility of payment

38-840.08.  Facility of payment In the case of incapacity of a member receiving EODC disability program benefits,  or in the case of any other emergency as determined by the board,  the board may make EODC disability program benefit payments on behalf of the member to another person or persons the board determines to be lawfully entitled to receive payment. The payment is payment for the account of the member and all persons entitled to payment and,  to the extent of the payment,  is a full and complete discharge of all liability of the board or the EODC disability program,  or both,  under or in connection with the EODC disability program.
AZ Rev Stat § 38-840.09 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-840.09 - Assurances and liabilities

38-840.09.  Assurances and liabilities A. This article does not establish: 1. A contract of employment between an employer and any employee. 2. A right of any member to continue in the employment of an employer. 3. A limitation of the rights of an employer to discharge any of its employees,  with or without cause. B. A member does not have any right to,  or interest in,  any EODC disability program assets on termination of the member's employment or otherwise,  except as provided in this article,  and then only to the extent of the benefits payable to the member out of EODC disability program assets. All payments of benefits shall be made solely out of EODC disability program assets,  and the employers,  the board and members of the board are not liable for payment of benefits in any manner. C. Benefits,  employer and member contributions,  earnings and all other credits payable under this article are not subject in any manner to anticipation,  alienation,  sale,  transfer,  assignment,  pledge,  encumbrance,  charge,  garnishment,  execution or levy of any kind,  either voluntary or involuntary,  before actually being received by a person entitled to the benefit,  earning or credit,  and any attempt to anticipate,  alienate,  sell,  transfer,  assign,  pledge,  encumber,  charge,  garnish,  execute or levy or otherwise dispose of any benefit,  earning or credit under this article is void. The EODC disability program trust fund is not in any manner liable for,  or subject to,  the debts,  contracts,  liabilities,  engagements or torts of any person entitled to any benefit,  earning or credit under this article. D. The employers,  the board and members of the board do not guarantee the EODC disability program trust fund established by section 38-840.02 in any manner against loss or depreciation and are not liable for any act or failure to act that is made in good faith pursuant to this article. The employers are not responsible for any act or failure to act of the board or any member of the board. The board and members of the board are not responsible for any act or failure to act of any employer. E. This section does not exempt benefits under the program from a writ of attachment,  a writ of execution,  a writ of garnishment and orders of assignment issued by a court of record as the result of a judgment for arrearages of child support or for child support debt.
AZ Rev Stat § 38-840.10 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-840.10 - Exemption from execution and attachment; taxation

38-840.10.  Exemption from execution and attachment;  taxation A. The employer and member contributions and the securities in the EODC disability program trust fund established by section 38-840.02 are not subject to execution or attachment and are nonassignable. The employer and member contributions and the securities in the EODC disability program trust fund established by section 38-840.02 are exempt from state,  county and municipal income taxes. Benefits received by a member from the EODC disability program are subject to tax pursuant to title 43. B. Interest,  earnings and all other credits on monies in the EODC disability program trust fund are not subject to execution or attachment and are nonassignable.
AZ Rev Stat § 38-840.11 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-840.11 - Violation; classification

38-840.11.  Violation;  classification A person who knowingly makes any false statement or who falsifies or permits to be falsified any record of the EODC disability program with an intent to defraud the EODC disability program is guilty of a class 6 felony.
AZ Rev Stat § 38-840.12 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-840.12 - Reservation to legislature

38-840.12.  Reservation to legislature The right to modify,  amend or repeal this article,  or any provisions of this article,  is reserved to the legislature.