reglab/housing_qa huggingface dataset:
AZ Rev Stat § 38-884.01 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-884.01 - Reinstatement of credited service; effect of prior law

38-884.01.  Reinstatement of credited service;  effect of prior law A. A member who received a severance refund on termination of employment as provided in section 38-884,  who is subsequently reemployed by an employer and who may have redeposited the amount withdrawn with interest as provided in section 38-884 or a member who redeems prior service pursuant to statute is subject to the benefits and duties in effect at the following times for the specified situations: 1. At the time of the member's reemployment if the member is reemployed by an employer other than the same employer. 2. At the time of the member's reemployment if the member is reemployed by the same employer at least ninety days after the date of termination. 3. At the time of the member's most recent termination if the member is reemployed by the same employer in any capacity within ninety days after the date of termination. B. Subsection A of this section does not apply if a court of competent jurisdiction orders reinstatement of benefits and duties under a prior law. C. If a member was initially employed on or after July 1,  2018,  regardless of whether the member received a severance refund or redeposits the amount withdrawn with interest,  the member shall return to the plan as irrevocably elected pursuant to section 38-881.01. D. A member who transfers credited service from one employer to another employer pursuant to section 38-908 retains the benefits and duties in effect at the time of the member's transfer.
AZ Rev Stat § 38-885.02 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-885.02 - Early retirement

38-885.02.  Early retirement Members who are hired on or after July 1,  2018 and who have earned at least ten years of credited service may retire at fifty-two and one-half years of age and will receive an actuarially equivalent retirement benefit to the benefit amount prescribed in section 38-885,  subsection F.
AZ Rev Stat § 38-887 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-887 - Pension to surviving spouse of deceased retired member

38-887.  Pension to surviving spouse of deceased retired member The surviving spouse of a deceased retired member is entitled to receive a surviving spouse's pension if the spouse was married to the member for a period of at least two consecutive years at the time of the member's death. Payment of a surviving spouse's pension commences as of the last day of the month following the retired member's date of death. The last payment shall be made as of the last day of the month in which the surviving spouse's death occurs. The amount of pension paid a surviving spouse is equal to four-fifths of the amount of the deceased retired member's pension at the time of death. The surviving spouse shall file a written application with the plan in order to receive the survivor benefit.
AZ Rev Stat § 38-888 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-888 - Pension to the surviving spouse of a member

38-888.  Pension to the surviving spouse of a member A. The surviving spouse of a deceased member is entitled to receive a surviving spouse's pension if the spouse was married to the member on the date of the member's death. Payment of a surviving spouse's pension commences as of the last day of the month following the member's date of death. The last payment shall be made as of the last day of the month in which the surviving spouse's death occurs. The amount of a surviving spouse's pension is forty percent of the deceased member's average monthly salary or four-fifths of what the deceased member's pension would have been on the date of death had the member been retired,  whichever is greater. The surviving spouse shall file a written application with the plan in order to receive the survivor benefit. B. The surviving spouse of a deceased member who is killed in the line of duty or dies from injuries suffered in the line of duty is entitled to receive a monthly amount equal to the deceased member's average monthly benefit compensation. For the purposes of this subsection,  " killed in the line of duty"  means the decedent's death was the direct and proximate result of physical injuries incurred in the performance of the decedent's public safety duties and does not include suicide. C. If a deceased member does not have an eligible surviving spouse or the pension of the eligible surviving spouse is terminated,  each eligible child is entitled to a child's pension as calculated pursuant to section 38-904.
AZ Rev Stat § 38-889 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-889 - Guaranteed minimum aggregate payout

38-889.  Guaranteed minimum aggregate payout If all pension payments permanently terminate before an aggregate amount equal to the retired member's or deceased member's accumulated member contributions has been paid,  the difference between the amount of accumulated member contributions and the aggregate amount of pension payments made shall be paid to the individual or individuals whom the member may have named on a form provided by and filed with the retirement plan. If no such named individual survives,  the difference shall be paid to the legal representative of the last surviving individual who was being paid a pension or the last surviving named individual.
AZ Rev Stat § 38-890 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-890 - Pensions; commencement and duration

38-890.  Pensions;  commencement and duration A. A normal retirement pension,  an accidental disability pension,  a total and permanent disability pension or an ordinary disability pension commences on the first day of the calendar month next following the member's date of retirement. A survivor pension commences on the first day of the calendar month next following the month in which the death causing payment of the pension occurs. B. Termination of payment of a pension occurs at the end of the calendar month in which the event causing the termination occurred. The payment shall be made for the full month of termination. C. A change in the amount of a pension occurs on the first day of the calendar month next following the date of the event causing the change. D. The plan shall make payments pursuant to section 401(a)(9) of the internal revenue code and the regulations that are issued under that section. Notwithstanding any other provision of the plan,  beginning January 1,  1987 payment of benefits to a member shall commence not later than April 1 of the calendar year following the later of: 1. The calendar year in which the member attains seventy-two years of age. 2. The date the member terminates employment.
AZ Rev Stat § 38-891.01 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-891.01 - Retired member; return to work; employer contributions

38-891.01.  Retired member;  return to work;  employer contributions A. An employer shall pay contributions at an alternate contribution rate on behalf of a retired member who returns to work in any capacity in a position ordinarily filled by an employee of the employer in a designated position. This section applies to a retired member who has been retired for more than twelve consecutive months.  B. The alternate contribution rate shall be equal to that portion of the individual employer's total required contribution that is applied to the amortization of the unfunded actuarial accrued liability for the fiscal year beginning July 1,  based on the fund's actuary's calculation of the total required contribution for the preceding fiscal year ended on June 30. The alternate contribution rate shall be applied to the compensation,  gross salary or contract fee of a retired member who meets the requirements of this section. C. The alternate contribution rate shall not be less than six percent in any fiscal year.  D. All contributions made by the employer and allocated to the fund established by section 38-882 are irrevocable and shall be used as benefits under this article or to pay the expenses of the plan. Payments made pursuant to this section by employers become delinquent after the due date prescribed in section 38-891,  subsection C,  and thereafter shall be increased by interest from and after that date until payment is received by the plan.  E. An employer of a retired member shall submit any reports,  data,  paperwork or materials that are requested by the board and that are necessary to determine the compensation,  gross salary or contract fee associated with a retired member who returns to work or to determine the function,  use,  efficacy or operation of the return to work program.
AZ Rev Stat § 38-892 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-892 - Internal revenue code section 414(h) pickup of member contributions

38-892.  Internal revenue code section 414(h) pickup of member contributions Each participating employer shall pick up the contributions required of members on account of compensation paid after the effective date specified in the resolution of the board activating the provisions of this section. The picked up contributions shall be treated as participating employer contributions for the purpose of tax treatment under the United States internal revenue code. The specified effective date shall not be before the date the retirement plan receives notification from the internal revenue service that pursuant to section 414(h) of the internal revenue code the member contributions picked up shall not be included in gross income for income tax purposes until the time that the picked up contributions are distributed by refund or pension payments. The participating employers shall pick up the member contributions from funds established and available in a retirement deduction account,  which funds would otherwise have been designated as member contributions and paid to the retirement plan. Member contributions picked up pursuant to this section shall be treated for all other purposes,  in the same manner and to the same extent,  as member contributions made before the effective date.
AZ Rev Stat § 38-893.01 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-893.01 - Voluntary local board consolidation; membership; duties

38-893.01.  Voluntary local board consolidation;  membership;  duties A. A local board may enter into an intergovernmental agreement with other local boards to consolidate the boards for the respective employers. B. The consolidated local board shall work with the board of trustees to ensure that the new board is duly empaneled consistent with the representation outlined in section 38-893,  subsection A and that all appointments or elections for local board members are completed in a timely manner. The consolidated local board shall submit to the board of trustees the names of the members of the consolidated local board and the consolidated local board's secretary and independent legal counsel and shall submit any changes to those positions within ten days after the change. C. The consolidated local board shall decide eligibility for membership and disability and in the line of duty death benefits and have all of the duties and responsibilities of a local board pursuant to this article. D. Within one hundred eighty days after appointment or election,  all consolidated local board members and the local board's secretary shall complete local board training as prescribed by the board of trustees,  including open meeting laws,  ethics,  legal review and fiduciary responsibilities and duties. The local board's independent legal counsel shall review the model uniform rules for local board procedure that are issued by the board of trustees. E. The local board's independent legal counsel may not be employed by or contracted with the employer or any employee organizations. The independent legal counsel may not represent a member of the plan before any local board or any judicial appeal of a local board decision.
AZ Rev Stat § 38-894 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-894 - Financial objective of the retirement plan; participating employer contributions

38-894.  Financial objective of the retirement plan;  participating employer contributions A. The financial objective of the retirement plan is to receive contributions each fiscal year which are sufficient to both: 1. Fund the actuarial cost of benefits likely to be paid on account of credited service earned by members during the fiscal year. 2. Fund the unfunded actuarial cost of benefits likely to be paid on account of credited service earned by members before the fiscal year over a period of not more than forty years. Contribution requirements shall be determined by an annual actuarial valuation using a generally recognized level per cent of payroll actuarial cost method. B. The board may require an employer that proposes to become a participating employer after the plan has been in operation for more than one year to make supplemental contributions based on the excess of the actuarial costs associated with the proposed participation over the actuarial costs of the plan indicated by the last annual actuarial valuation of the plan. The amount of supplemental contributions shall be determined by actuarial valuation. The board may pay the cost of the actuarial valuation or may require the employer to pay the cost. C. The board shall certify to each participating employer the amount of annual contribution needed to meet the financial objective and the participating employer shall appropriate and cause the contribution to be paid to the retirement plan. D. Payment of contributions shall be made in accordance with the schedule adopted by the board. Payments not made in a timely manner are subject to an interest charge at rates established by the board.
AZ Rev Stat § 38-895 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-895 - Maximum annual pension; limitations; definition

38-895.  Maximum annual pension;  limitations;  definition A. The maximum annual pension for a limitation year shall not exceed the following: 1. For limitation years beginning before 1995,  the lesser of ninety thousand dollars,  as indexed for inflation,  or one hundred per cent of the member's average monthly salary. 2. For limitation years beginning in 1995 and ending before 2002,  ninety thousand dollars,  as indexed for inflation. 3. For limitation years beginning in and after 2002,  one hundred sixty thousand dollars,  as indexed for inflation. B. The limitations prescribed in subsection A shall be determined under section 415 of the internal revenue code and the regulations that are then in effect under that section. C. Notwithstanding this section,  the pension payable under this plan may be reduced to the extent necessary,  as determined by the plan,  to prevent disqualification of the plan under section 415 of the internal revenue code,  which imposes additional limitations on the pension payable to members who also may be participating in another tax qualified pension plan or other plan of this state. The plan shall advise affected members of any additional limitation of their pension required by this section. D. For the purposes of this section,  " limitation year"  means the plan's fiscal year.
AZ Rev Stat § 38-895.01 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-895.01 - Compensation limitation; adjustments; definition

38-895.01.  Compensation limitation;  adjustments;  definition A. The annual compensation of each member taken into account for purposes of the plan shall not exceed the following: 1. Beginning January 1,  1996 through December 31,  2001,  $150, 000. 2. Except for members hired on or after July 1,  2018,  beginning January 1,  2002,  $200, 000. The board shall adjust the $200, 000 annual compensation limit under this paragraph at the same time and in the same manner as adjusted by the United States secretary of the treasury under section 401(a)(17)(B) of the internal revenue code. The adjustment under this paragraph for a calendar year applies to annual compensation for that calendar year. 3. For members who are hired on or after July 1,  2018,  $70, 000. The board shall adjust the $70, 000 annual compensation limit under this paragraph as prescribed in subsection C of this section. Notwithstanding the adjustments made under subsection C of this section,  the limit under this paragraph,  as adjusted by the board,  may not exceed the maximum compensation limit of section 401(a)(17) of the internal revenue code,  as adjusted by the United States secretary of the treasury. B. If compensation under the plan is determined on a period of time that contains fewer than twelve calendar months,  the compensation limit for that period of time is equal to the dollar limit for the calendar year during which the period of time begins,  multiplied by the fraction in which the numerator is the number of full months in that period of time and the denominator is twelve. C. Beginning in fiscal year 2021-2022,  and every third fiscal year thereafter,  the board shall adjust the annual compensation limit specified in subsection A,  paragraph 3 of this section by the average change in the probation wage index as determined pursuant to this subsection. The board shall annually publish the probation wage index in January. The annual compensation limit adjustment under this subsection for a calendar year applies to the annual compensation for that calendar year. To determine the probation wage index: 1. The administrative office of the courts shall provide to the board pay scales for the month of July for the classifications of probation officers,  by county,  annually in July. 2. The board shall determine the weighted average of the change in the top of the pay scale for probation officers. The average change shall be weighted by measuring each county's total number of members divided by the total number of members of all counties represented in the probation wage index. D. The board shall establish a probation wage index that reflects the calculation made pursuant to subsection C of this section. E. For the purposes of this section,  " probation officers"  means the classifications of probation officers or surveillance officers or their equivalent classifications.
AZ Rev Stat § 38-895.02 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-895.02 - Payment of pension

38-895.02.  Payment of pension The board shall not make a retroactive payment of a pension to a person for a period of more than one hundred eighty days before the date of the person's application for benefits.
AZ Rev Stat § 38-895.03 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-895.03 - Required distributions

38-895.03.  Required distributions All distributions required under this article shall be determined and made pursuant to section 401(a)(9) of the internal revenue code and the regulations that are issued under that section by the United States secretary of the treasury.
AZ Rev Stat § 38-896 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-896 - Taxation of pensions; exemption for contributions

38-896.  Taxation of pensions;  exemption for contributions The participating employer contributions and the assets of the fund are exempt from state,  county and municipal taxes. Member contributions made to the fund after December 31,  1974 and subsequently withdrawn from the fund as other than a pension and benefits and pensions received by a member from the fund after December 31,  1988 are subject to tax pursuant to title 43.
AZ Rev Stat § 38-897 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-897 - Assignments prohibited; liability of fund

38-897.  Assignments prohibited;  liability of fund A. The right of an individual to a pension,  to a refund of accumulated member contributions,  to the pension itself or to any other right accrued or accruing to any individual,  and the monies and assets of the retirement plan,  are not subject to execution,  garnishment,  attachment,  the operation of bankruptcy or insolvency law or other process of law except a qualified domestic relations order and are unassignable except as may be otherwise specifically provided. B. Any attempt to anticipate,  alienate,  sell,  transfer,  assign,  pledge,  encumber,  charge or otherwise dispose of any right provided in subsection A is void. The fund is not liable in any manner for or subject to the debts,  contracts,  liabilities,  engagements or torts of any person entitled to these rights. C. This section does not exempt employee benefits of any kind 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. D. A person who defrauds the plan or who takes,  converts,  steals or embezzles monies owned by or from the plan and who fails or refuses to return the monies to the plan on the board's written request is subject to civil suit by the plan in the superior court in Maricopa county. On entry of an order finding the person has defrauded the plan or taken,  converted,  stolen or embezzled monies owned by or from the plan,  the court shall enter an order against that person and for the plan awarding the plan all of its costs and expenses of any kind,  including attorney fees,  that were necessary to successfully prosecute the action. The court shall also grant the plan a judicial lien on all of the nonexempt property of the person against whom judgment is entered pursuant to this subsection in an amount equal to all amounts awarded to the plan,  plus interest at the rate prescribed by section 44-1201,  until all amounts owed are paid to the plan. E. Notwithstanding any other provision of this article,  the board may offset against any benefits otherwise payable by the plan to an active or retired member or survivor any court ordered amounts awarded to the board and plan and assessed against the member or survivor.
AZ Rev Stat § 38-898 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-898 - Subrogation; right of setoff

38-898.  Subrogation;  right of setoff A. If an individual becomes entitled to a pension or other benefit payable by the retirement plan as a result of an accident or injury caused by the act of a third party,  the fund is subrogated to the rights of the individual against the third party to the extent of fund financed benefits which the retirement plan pays or becomes liable for payment. B. The retirement plan is entitled to the right of setoff to recover overpayments made by the retirement plan and to satisfy any claim arising from embezzlement or fraud committed by a member,  retired member,  former member,  beneficiary or other individual having a claim to benefits.
AZ Rev Stat § 38-899 (2021)
2021 Arizona Revised Statutes|Title 38 - Public Officers and Employees|§ 38-899 - Correction of errors

38-899.  Correction of errors The retirement plan shall correct errors in the records of the retirement plan. The retirement plan shall seek to recover overpayments and shall make up underpayments. Recovery of overpayments may be accomplished by reducing the amount of future payments so that the actuarial present value of actual payments to the recipient is equal to the actuarial present value of the payments to which the recipient was correctly entitled.