reglab/housing_qa huggingface dataset:
MS Code § 25-13-19 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 13 - Highway Safety Patrol Retirement System|§ 25-13-19. Transfer of state retirement annuity fund contributions

 In any case in which a highway patrolman has been a member of the state retirement annuity system under Sections 25-11-101 through 25-11-139 and has made contributions thereto, all employee's contributions, plus interest credited thereto, inuring to the credit of any such highway patrolman shall be transferred by the public employees' retirement system to the credit of the individual highway patrolman in the disability and relief fund established by this chapter, and shall be considered an asset to the credit of the highway patrolman in this retirement system.
MS Code § 25-13-21.1 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 13 - Highway Safety Patrol Retirement System|§ 25-13-21.1. Persons to whom benefits payable in event of death of designated beneficiary

  Except as otherwise provided in subsection (2) of this section, where benefits are payable to a designated beneficiary or beneficiaries under this article and the designated beneficiary or beneficiaries as provided by the member on the most recent form filed with the system are deceased or otherwise disqualified at the time such benefits become payable, the following persons, in descending order of precedence, shall be eligible to receive such benefits:   The surviving spouse of the member or retiree;   The children of the member or retiree or their descendants, per stirpes;   The brothers and sisters of the member or retiree or their descendants, per stirpes;   The parents of the member or retiree;   The executor or administrator on behalf of the member or retiree's estate;   The persons entitled by law to distribution of the member or retiree's estate.     Any monthly benefits payable to a beneficiary who dies prior to cashing his or her final check(s) and/or any additional benefits payable pursuant to Section 25-13-12 still payable at the death of a beneficiary receiving monthly benefits shall be paid as follows:   The surviving spouse of the beneficiary;   The children of the beneficiary or their descendants, per stirpes;   The brothers and sisters of the beneficiary or their descendants, per stirpes;   The parents of the beneficiary;   The executor or administrator on behalf of the beneficiary's estate;   The persons entitled by law to distribution of the beneficiary's estate.     In the event no claim is made by any individual listed in subsection (2) of this section, a distribution may be made pursuant to the provisions of subsection (1) of this section.   Payment under the provisions of this section shall bar recovery by any other person of the benefits distributed. Payment of benefits made to one or more members of a class of individuals are made on behalf of all members of the class. Any members of the class coming forward after payment is made must look to those who received the payment.
MS Code § 25-13-22 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 13 - Highway Safety Patrol Retirement System|§ 25-13-22. Retirement system authorized to accept eligible rollover distributions to repay fund or for purchase of optional service credit

 Effective July 1, 2000, and subject to the rules adopted by the board of trustees, the system shall accept an eligible rollover distribution or a direct transfer of funds from another eligible retirement plan, as defined under applicable federal law, or an individual retirement account, in payment of all or a portion of the cost to purchase optional service credit or to reinstate previously withdrawn service credit as permitted by the system. The system may only accept rollover payments in an amount equal to or less than the balance due for purchase or reinstatement of service credit. The rules adopted by the board shall condition the acceptance of a rollover or transfer from another eligible retirement plan or an individual retirement account on the receipt of information necessary to enable the system to determine the eligibility of any transferred funds for tax-free rollover treatment or other treatment under federal income tax law.
MS Code § 25-13-23 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 13 - Highway Safety Patrol Retirement System|§ 25-13-23. Non-covered employees

 All other employees of the Mississippi highway safety patrol who are not covered by this chapter shall continue as members of the Public Employees' Retirement System of Mississippi as set forth in Sections 25-11-1 through 25-11-139, and shall continue to be subject to all provisions of said sections.
MS Code § 25-13-25 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 13 - Highway Safety Patrol Retirement System|§ 25-13-25. Administrative board

 There is established an administrative board for the Mississippi Highway Safety Patrol Retirement System, which shall be composed of the Commissioner of Public Safety, four (4) active members of the retirement system elected by the active members of the system, and one (1) retired member of the retirement system elected by the retired members of the system. The administrative board, with approval of the Attorney General, may make any and all regulations necessary for the efficient, orderly and successful operation of this chapter, not inconsistent herewith. This is a remedial chapter and entitled to a broad and liberal interpretation to accomplish its purpose.
MS Code § 25-13-27 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 13 - Highway Safety Patrol Retirement System|§ 25-13-27. Cost of administering fund; maintenance and disclosure of records

 The Public Employees' Retirement System of Mississippi is hereby authorized to deduct two percent (2%) of all employers' contributions paid into the "disability and relief fund for members of the Mississippi Highway Safety Patrol" to be transferred to the expense fund of the Public Employees' Retirement System of Mississippi to defray the cost of administering this fund. All books, accounts, and records shall be kept in the general office of the Public Employees' Retirement System of Mississippi and shall be public records except for individual member records. The system shall not disclose the name, address or contents of any individual member records without the prior written consent of the individual to whom the record pertains.
MS Code § 25-13-28 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 13 - Highway Safety Patrol Retirement System|§ 25-13-28. Interest on employee reserve account

 Regular interest shall be credited annually to the mean amount of the employee reserve account for the preceding year. This credit shall be made annually from interest and other earnings on the invested assets of this system. Any additional amount required to meet the regular interest on the funds of this system shall be charged to the employer's accumulation account, and any excess of earnings over such regular interest required shall be credited to the employer's accumulation account. Regular interest shall mean the percentage rate of interest compounded annually as determined by the Board of Trustees of the Public Employees' Retirement System.   Once interest is credited it shall be added to the sum of all amounts deducted from the compensation of a member and shall be included in determining his total contributions.
MS Code § 25-13-29 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 13 - Highway Safety Patrol Retirement System|§ 25-13-29. Actuarial valuation

 At least once in each biennium the administrative board shall cause an actuarial valuation to be made by an actuary who shall certify to the assets and liabilities of the system and the amount of employer's contributions required for membership service and prior service. The cost of the survey shall be paid from any funds available to the Highway Safety Patrol.   On account of each member there shall be paid quarterly into the "Disability and Relief Fund for Members of the Mississippi Highway Safety Patrol" by the Highway Safety Patrol from any funds available an amount equal to a certain percentage of the compensation of each member to be known as the "normal contributions," and an additional amount equal to a percentage of his compensation to be known as the "accrued liability contribution." The rate percent of such contributions shall be fixed by the administrative board on the basis of the liabilities of the retirement system for the various allowances and benefits as shown by the actuarial valuation.
MS Code § 25-13-31 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 13 - Highway Safety Patrol Retirement System|§ 25-13-31. Exemption of benefits from taxation, legal execution, and assignment; deductions from retirement allowances for payment of employer or system sponsored group life or health insurance

  The right of a person to an annuity, a retirement allowance or benefit, or to the return of contributions, or to any optional benefits or any other right accrued or accruing to any person under the provisions of the Highway Patrol Retirement Law, the system and the monies in the system created by said law, are hereby exempt from any state, county or municipal ad valorem taxes, income taxes, premium taxes, privilege taxes, property taxes, sales and use taxes or other taxes not so named, notwithstanding any other provision of law to the contrary, and exempt from levy and sale, garnishment, attachment, or any other process whatsoever, and shall be unassignable except as specifically otherwise provided in this article.   Any retired member or beneficiary receiving a retirement allowance or benefit under this article may authorize the Public Employees' Retirement System to make deductions from the retirement allowance or benefit for the payment of employer or system sponsored group life or health insurance. The deductions authorized under this subsection shall be subject to rules and regulations adopted by the Board of Trustees of the Public Employees' Retirement System.
MS Code § 25-14-1 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 14 - Government Employees Deferred Compensation Plan Law|§ 25-14-1. Title

 This chapter shall be known as the "Government Employees Deferred Compensation Plan Law," and may be so cited.
MS Code § 25-14-3 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 14 - Government Employees Deferred Compensation Plan Law|§ 25-14-3. Definitions

 For the purposes of this chapter, the term "employee" means any person, whether appointed, elected, or under contract, providing services for the State of Mississippi, state agencies, counties, municipalities, or other political subdivisions, for which compensation is paid.
MS Code § 25-14-5 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 14 - Government Employees Deferred Compensation Plan Law|§ 25-14-5. Deferred compensation program authorized; investment; deferred compensation exempt from tax and execution

 The State of Mississippi, or any state agency, county, municipality or other political subdivision may, by contract, agree with any employee to defer, in whole or in part, any portion of that employee's income, and a county, municipality or other political subdivision, except community and junior college districts, may make contributions to the plan on behalf of actively participating members on a uniform basis through an employer contribution agreement as provided for in the Mississippi Deferred Compensation Plan and Trust Plan Document if making the contribution does not conflict with any other state law. Those funds may subsequently be used to purchase a fixed or variable life insurance or annuity contract authorized for purchase by the Public Employees' Retirement System of Mississippi for the purpose of protecting its obligation to the deferred compensation program for the employee from any life underwriter duly licensed by this state who represents an insurance company licensed to contract fixed and variable annuities and fixed or variable life insurance business in this state and authorized by the Public Employees' Retirement System of Mississippi to offer their products in the plan, or to purchase any investments authorized for purchase by the Public Employees' Retirement System of Mississippi under Section 25-11-121, or to invest those monies in a fund or funds maintained by a corporate trustee, which fund or funds are used as an investment media for retirement, pension or profit sharing plans that are tax qualified for that purpose. However, in the administration of this plan, the Public Employees' Retirement System of Mississippi may adopt such regulations as are reasonable and necessary to assure the orderly functioning of the plan, but those regulations shall not unreasonably restrict all licensed life underwriters and insurance companies described in this section from concurrently participating in providing contracts authorized under this section. Anything in any other law to the contrary notwithstanding, the deferred portion of the employee's compensation, the plan and the monies in the plan created by this chapter are exempt from any state, county or municipal ad valorem taxes, income taxes, premium taxes, privilege taxes, property taxes, sales and use taxes and any other taxes not so named, until the deferred compensation is paid to the employee or beneficiary and exempt from levy, garnishment, attachment or any other process whatsoever.
MS Code § 25-14-7 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 14 - Government Employees Deferred Compensation Plan Law|§ 25-14-7. Administration of deferred compensation program

 The administration of the deferred compensation program shall be under the direction of the Public Employees' Retirement System of Mississippi or the appropriate officer designated by a county, municipality or other political subdivision. The deferred compensation program shall be operated in accordance with the guidelines established by the Internal Revenue Service as reflected in the plan document as may be modified from time to time by the board of trustees. Payroll reductions shall be made, in each instance, by the appropriate payroll officer. The administrator of a deferred compensation program may contract with a private corporation or institution for providing consolidated billing and other administrative services if deemed necessary by the administrator.   The board of trustees may levy such charges and fees on participants' contributions as may reasonably be necessary to provide for the administrative expenses of operating the deferred compensation program, including, but not limited to, the services of auditors, consultants, money managers and third-party administrators.
MS Code § 25-14-9 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 14 - Government Employees Deferred Compensation Plan Law|§ 25-14-9. Investment of monies in life insurance and annuity contracts or in other funds authorized

 Notwithstanding any other provision of law to the contrary, the Public Employees' Retirement System of Mississippi or the appropriate officer of a county, municipality, or other political subdivision designated to administer a deferred compensation program is hereby authorized to invest the monies held pursuant to a deferred compensation program in fixed and variable life insurance or annuity contracts; or to purchase any investments authorized for purchase by the Public Employees' Retirement System of Mississippi under Section 25-11-121, Mississippi Code of 1972; or to invest such monies in a fund or funds maintained by a corporate trustee, which fund or funds are used as an investment media for retirement, pension or profit sharing plans that are tax qualified for such purpose.
MS Code § 25-14-11 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 14 - Government Employees Deferred Compensation Plan Law|§ 25-14-11. Deferred compensation program additional to other retirement, pension, and benefit systems

 The deferred compensation program established by this chapter shall exist and serve in addition to other retirement, pension, or benefit systems established by the State of Mississippi, state agencies, counties, municipalities, or other political subdivisions. The deferred compensation program established by this chapter shall not supersede, make inoperative, or reduce any benefits provided by the Public Employees' Retirement System of Mississippi, by the Teachers' Retirement System of Mississippi, by programs established under the general municipal employees' retirement act, or by any other retirement, pension, or benefit program established by law.
MS Code § 25-14-13 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 14 - Government Employees Deferred Compensation Plan Law|§ 25-14-13. Deferred compensation considered as compensation for purpose of retirement, pension, and benefit programs

 Notwithstanding any other provision of law to the contrary, any compensation deferred under this chapter shall be considered part of an employee's compensation for purposes of any other employee retirement, pension, or benefit program. No deferral of income under the deferred compensation program shall effect a reduction of any retirement, pension, or other benefit program provided by law.
MS Code § 25-14-15 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 14 - Government Employees Deferred Compensation Plan Law|§ 25-14-15. Deferred compensation not included for withholding taxes purposes

 Notwithstanding any other provision of this chapter or any other provision of law to the contrary, any sum deferred under the deferred compensation program shall not be included for the purposes of computation of any taxes withheld on behalf of any employee.
MS Code § 25-17-1 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 17 - Cafeteria Fringe Benefit Plans|§ 25-17-1. Definitions

 For purposes of this chapter:   "State agency" means every state institution, board, commission, council, department or unit thereof created by the Mississippi Constitution or statutes.   "Local governmental entity" means any county, municipality, school district, public hospital or other political subdivision of the state.   "Cafeteria plan" means a written plan providing benefits to eligible employees which meets the requirements of Section 125 et seq. of the Internal Revenue Code and regulations thereunder.   "Salary reduction agreement" means a written agreement between an eligible employee and a state agency or local governmental entity whereby the employee agrees to reduce his or her salary by a stated amount or an amount equal to the cost of benefits selected under a cafeteria plan and the state agency or local governmental entity agrees to contribute such amount to cover the cost of the benefits selected by the eligible employee.   "Eligible employee" means an officer or employee of a state agency or local governmental entity who elects to participate in a cafeteria plan described in paragraph (c) of this section. The term includes state agency officers and employees whether or not engaged in state service, as defined in Section 25-9-107, Mississippi Code of 1972. The term does not include individuals:   Engaged as independent contractors; or   Whose periods of employment are on an intermittent or irregular basis, or who are employed on less than half-time basis unless the individual is employed in a position classified as a job-sharing position.
MS Code § 25-17-3 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 17 - Cafeteria Fringe Benefit Plans|§ 25-17-3. Authority of state agency or local government entity to adopt cafeteria fringe benefit plan

 Notwithstanding any other benefit plan offered to any eligible employee of a state agency or local governmental entity, all state agencies shall, and any local governmental entity may contract for and adopt a benefit plan that meets the requirements of a cafeteria plan as defined in Section 125 et seq. of the Internal Revenue Code of 1986, and regulations thereunder, for the benefit of eligible employees and their dependents. However, the maximum benefit available under a health flexible spending account shall be Ten Thousand Dollars ($10,000.00) per participating employee per plan year, unless federal Internal Revenue Service regulations allow that the available benefit at any point in time may be limited by the premium paid as of that point in time. Any state agency or local governmental entity may contract for insurance to cover its potential for loss under a health flexible spending account.
MS Code § 25-17-5 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 17 - Cafeteria Fringe Benefit Plans|§ 25-17-5. Payment of cafeteria plan costs; salary reduction agreements

  Contributions to cover the cost of benefits provided under a cafeteria plan authorized by Section 25-17-3, Mississippi Code of 1972, shall be paid by the eligible employee pursuant to a salary reduction agreement. The state agency or local governmental entity shall be authorized to pay part or all of the administrative expenses therefor.   The state agency or local governmental entity may agree with an eligible employee that the employee's salary shall be reduced monthly by an amount equal to the cost of benefits selected and to be paid for by the eligible employee. Such reduction shall be made pursuant to salary reduction agreements entered into between eligible employees and the state agency or local governmental entity.   The state agency or local governmental entity is authorized, upon request of an eligible employee, to reduce each month the salary of the eligible employee by an amount of money, or the cost of selected benefits, designated by that employee in the salary reduction agreement entered into between the employee and the state agency or local governmental entity.
MS Code § 25-17-7 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 17 - Cafeteria Fringe Benefit Plans|§ 25-17-7. Treatment of amounts by which employees' salaries are reduced for purposes of retirement benefit and income tax computations

  The amount by which an eligible employee's salary is reduced pursuant to a salary reduction agreement authorized under Section 25-17-5, Mississippi Code of 1972, shall continue to be included as compensation for the purpose of computing state retirement benefits, provided this inclusion does not conflict with federal law, including federal regulations and federal administrative interpretations thereunder, pertaining to the Federal Insurance Contributions Act or to Internal Revenue Code Section 125 cafeteria plans.   The amount by which an eligible employee's salary is reduced pursuant to a salary reduction agreement authorized under Section 25-17-5, Mississippi Code of 1972, shall not be considered as current taxable income for purposes of computing Mississippi income taxes to be withheld and paid on behalf of the employee.