reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-810.04 - Retired member; return to work; employer contributions

38-810.04.
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 elected official of the employer. This section applies to a retired member who has been retired for more than one full term for that office.
B. The alternate contribution rate shall be equal to that portion of the 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 plan'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 ten per cent in any fiscal year.
D. All contributions made by the employer and allocated to the fund established by section 38-802 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 38-810,  subsection E,  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.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-811 - Taxation of benefits; exemption of contributions and securities

38-811.
Taxation of benefits;  exemption of contributions and securities
The member and employer contributions and the securities in the fund are exempt from state,  county and municipal taxes. Member and employer contributions that are made to and subsequently withdrawn from the fund after December 31,  1974 by a member from the accounts of the plan and are not received as benefits from the plan and benefits,  annuities and pensions received by a member from the plan after December 31,  1988 are subject to state taxes pursuant to title 43.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-812 - Maximum annual pension; limitations; definition

38-812.
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 yearly salary.
2. For limitation years beginning in 1995 and ending before 2002,  ninety thousand dollars,  as indexed for inflation.
3. For limitation years ending 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.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-813 - Availability of retired judges for certain legal services; compensation

38-813.
Availability of retired judges for certain legal services;  compensation
A. Every judge retired under this plan may,  if physically and mentally able,  be subject to call by the supreme court or the chief justice of the supreme court to assist the supreme court,  court of appeals or superior court under such directions as the supreme court may give,  including the examination of the facts in cases before the court,  the examination of authorities cited and the preparation of opinions for and on behalf of the court. The court may order these opinions,  to the extent approved by the court,  to constitute the opinion of the court. The retired judge may,  subject to any rule which the supreme court adopts,  perform any duties preliminary to the final disposition of cases insofar as they are not inconsistent with the constitution of this state.
B. Notwithstanding any provision of law to the contrary,  a retired judge who is temporarily called back to the active duties of a judge is entitled to receive the same compensation and expenses as other like active judges less any amount received for that period in retirement benefits.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-814 - Termination of plan; adjustment and refund

38-814.
Termination of plan;  adjustment and refund
A. If the plan terminates,  each member's accrued benefits to the date of termination become one hundred percent nonforfeitable to the extent funded. After provision is made for all expenses of the plan,  including expenses of liquidation,  the assets of the plan shall be allocated by the payment or provision for the payment of benefits in the following order of preference:
1. To pay each elected official and nonretired former elected official an amount equal to his accumulated contributions.
2. To continue to pay pensions to retired members or their beneficiaries.
3. To provide for potential rights of elected officials and former elected officials on an equitable and nondiscriminatory basis according to generally accepted actuarial principles.
4. To pay any excess to this state.
B. The allocations in subsection A of this section may be implemented through the existing trust,  a new trust instrument for that purpose or the purchase by the board of insurance company contracts,  or by a combination of these methods. An elected official has no rights or claims on the plan or this state beyond the capacity of the assets held by the board to provide benefits in accordance with subsection A of this section.
C. If the allocations produce a pension of less than twenty-five dollars per month for any person,  the board may pay a lump sum of actuarial equivalent value in lieu of the pension.
D. If more than the correct amount of employer or member contributions is paid into the plan by an employer through a mistake of fact,  the board shall return those contributions to the employer if the employer requests return of the contributions within one year after the date of the overpayment. The board may not pay an employer earnings attributable to excess contributions but shall reduce the amount returned to an employer pursuant to this subsection by the amount of losses attributable to the excess contributions.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-815 - Joinder agreement

38-815.
Joinder agreement
A. Elected officials of an incorporated city or town may participate in the plan if the governing body of the city or town enters into a joinder agreement with the board on behalf of its elected officials and the employer unconditionally accepts the provisions of the plan and binds its elected officials thereto. All elected officials shall be designated for membership unless written consent to the contrary is obtained from the board. A member shall be qualified for participation in order to obtain written consent to the contrary from the board.
B. The effective date of participation shall be specifically stipulated in the joinder agreement.
C. Any city or town that is considering participation in the plan shall request a preliminary actuarial survey to determine the estimated cost of participation,  the benefits to be derived and such other information as may be deemed appropriate. The cost of such survey shall be paid by the city or town requesting it.
D. All assets under any existing public employee defined benefit retirement program,  to the extent attributable to the city's or town's elected officials,  shall be transferred from the program to this fund no later than sixty days after the city's or town's effective date of participation. That portion of the transferred assets that is attributable to the elected official's contributions,  including interest credits thereon,  shall be properly allocated to each affected elected official of the city or town and credited to the elected official's accumulated contributions,  in accordance with a schedule furnished by the city or town to the board.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-816.01 - Purchase of service; payment

38-816.01.
Purchase of service;  payment
A member who purchases service pursuant to this article or section 38-922 or 38-924 shall make payments directly to the plan in whole or in part by any one or a combination of the following methods:
1. In lump sum payments.
2. Through an arrangement with the plan that the payments be made in installment payments over a period of time.
3. Subject to the limitations prescribed in sections 401(a)(31) and 402(c) of the internal revenue code,  accepting a direct transfer of any eligible rollover distribution or a contribution by a member of an eligible rollover distribution from one or more:
(a) Retirement programs that are qualified under section 401(a) or 403(a) of the internal revenue code.
(b) Annuity contracts described in section 403(b) of the internal revenue code.
(c) Eligible deferred compensation plans described in section 457(b) of the internal revenue code that are maintained by a state,  a political subdivision of a state or any agency or instrumentality of a state or a political subdivision of a state.
4. Subject to the limitations prescribed in section 408(d)(3)(A)(ii) of the internal revenue code,  accepting from a member a rollover contribution of that portion of a distribution from an individual retirement account or individual retirement annuity described in section 408(a) or 408(b) of the internal revenue code that is eligible to be rolled over and would otherwise be includable as gross income.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-818.04 - Cost-of-living adjustment

38-818.04.
Cost-of-living adjustment
A. Each retired member or survivor of a retired member is eligible to receive a compounding cost-of-living adjustment in the base benefit as provided in this section. The first payment under this section shall be made immediately following the first year the cost-of-living adjustment specified in subsection C of this section is paid. The cost-of-living adjustment shall be made on July 1 each year thereafter.
B. A retired member or a survivor of a retired member shall receive annually a cost-of-living adjustment in the base benefit based on the average annual percentage change in the metropolitan Phoenix-Mesa consumer price index published by the United States department of labor,  bureau of labor statistics,  with the immediately preceding year as the base year for making the determination,  not to exceed annually two percent of the retired member's or survivor's base benefit.
C. In the first year of a member's retirement,  the cost-of-living adjustment specified in subsection B of this section shall be prorated based on the date of retirement.
D. The plan actuary shall include the projected cost of providing the cost-of-living adjustment specified in subsection B of this section in the calculation of normal cost and accrued liability.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-840.13 - Liquidation of the EODC disability program

38-840.13.
Liquidation of the EODC disability program
If the legislature determines that the EODC disability program is no longer to be operated for the purposes set forth in this article,  any monies remaining in the EODC disability program trust fund after paying all liabilities of the program or after making adequate provision for paying those liabilities revert to the general funds of the employers that were making contributions to the EODC disability program at the time the legislature terminates the EODC disability program. The reverted monies shall be prorated according to the gross amount of contributions made by the employers to the EODC disability program.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-841 - Purpose; vested benefits

38-841.
Purpose;  vested benefits
A. Before the establishment of the public safety personnel retirement system,  municipal firemen and policemen,  employees of the Arizona highway patrol and other public safety personnel in the state of Arizona were covered under various local,  municipal and state retirement programs. These heterogeneous programs provided for wide and significant differentials in employee contribution rates,  benefit eligibility provisions,  types of benefit protection and benefit formulas.
B. In order to provide a uniform,  consistent and equitable statewide program for public safety personnel who are regularly assigned hazardous duty in the employ of the state of Arizona or a political subdivision thereof,  this retirement system was created effective as of July 1,  1968,  as an amendment to and continuation of three prior systems. Groups of employees covered under the three prior systems as of June 30,  1968,  and the assets and liabilities accumulated thereunder for such employees,  are transferred with prior service credits to this retirement system as of the effective date,  and both they and their employers shall be required to make stipulated contributions to support the system's benefit structure on a sound actuarial basis. Future employees in such groups shall commence participation in,  and contributions to,  the system immediately on commencement of covered employment.
C. The provisions of this system shall not be construed to authorize the granting of any retirement benefits to persons who are retired as of the effective date of this article,  except as described in sections 38-849 and 38-853.
D. Additional eligible groups of public safety personnel will participate in the system pursuant to election by their employer for such coverage under an appropriate joinder agreement.
E. The public safety personnel retirement system is a jural entity that may sue and be sued.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-843.01 - Internal revenue code section 414(h) pickup of member contributions

38-843.01.
Internal revenue code section 414(h) pickup of member contributions
Each 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 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 system 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 employers shall pick up the member contributions from monies established and available in a retirement deduction account,  which monies would otherwise have been designated as member contributions and paid to the system. 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.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-843.02 - Internal revenue code qualification

38-843.02.
Internal revenue code qualification
The legislature intends that the system is a qualified pension plan under section 401 of the internal revenue code,  as amended,  or successor provisions of law,  and that the trust is exempt from taxation under section 501 of the internal revenue code,  as amended. The assets of the fund are held in trust for the exclusive benefit of the members and beneficiaries of the system. The board may adopt such additional provisions to the system as are necessary to fulfill this intent.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-843.03 - Statutory construction

38-843.03.
Statutory construction
Because the system as enacted at a particular time is a unique amalgam of rights and obligations having a critical impact on the actuarial integrity of the system,  the legislature intends that the system as enacted at a particular time be construed and applied as a coherent whole and without reference to any other provision of the system in effect at a different time.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-843.05 - Retired members; return to work; employer contributions

38-843.05.
Retired members;  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 of an eligible group,  unless the retired member is required to participate in another state retirement system and the retired member returned to work before July 20,  2011. For the purposes of this subsection,  " returns to work in any capacity"  includes a retired member who returns to work and is ineligible for benefits pursuant to section 38-849,  subsection E.
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 system'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 eight percent in any fiscal year.
D. All contributions made by the employer and allocated to the fund are irrevocable and shall be used as benefits under this article or to pay the expenses of the system. Payments made pursuant to this section by employers become delinquent after the due date prescribed in section 38-843,  subsection D,  and thereafter shall be increased by interest from and after that date until payment is received by the system.
E. An employer of a retired member shall immediately notify the local board after the employment of a retired member and shall submit any reports,  data,  paperwork or materials that are requested by the board or the local board 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.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-843.07 - Adjustment and refund; termination of the system

38-843.07.
Adjustment and refund;  termination of the system
A. If more than the correct amount of employer or member contributions is paid into the system by an employer through a mistake of fact,  the board shall return those contributions to the employer if the employer requests return of the contributions within one year after the date of the overpayment. The board may not pay an employer earnings attributable to excess contributions but shall reduce the amount returned to an employer pursuant to this subsection by the amount of losses attributable to the excess contributions.
B. On termination or partial termination of the system,  the accrued benefit of each member is,  as of the date of termination or partial termination,  fully vested and nonforfeitable to the extent then funded.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-844.01 - Vested rights to benefits

38-844.01.
Vested rights to benefits
A member of the system does not have vested rights to benefits under the system,  except as provided in section 38-854,  until he files an application for benefits and is found eligible for those benefits as provided in this article. An eligible claimant's rights to benefits vest on the date of his application for those benefits or his last day of employment under the system,  whichever occurs first.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-844.02 - Deferred retirement option plan for employees hired before January 1, 2012; purpose

38-844.02.
Deferred retirement option plan for employees hired before January 1,  2012;  purpose
A. A deferred retirement option plan is established for those employees who become members of the system before January 1,  2012. The purpose of the deferred retirement option plan is to add flexibility to the system and to provide members who elect to participate in the deferred retirement option plan access to a lump sum benefit in addition to their normal monthly retirement benefit on actual retirement.
B. The board shall offer the deferred retirement option plan to members on a voluntary basis as an alternative method of benefit accrual under the system.
2023 Arizona Revised Statutes › Title 38 - Public Officers and Employees › § 38-844.03 - Eligibility; participation

38-844.03.
Eligibility;  participation
A. Any member who is eligible for a normal pension pursuant to section 38-844,  subsection A,  who becomes a member of the system before January 1,  2012 and who has at least twenty years of credited service is eligible to participate for not more than sixty consecutive months in the deferred retirement option plan. In addition,  any member who is subject to section 38-858,  subsection C is eligible to participate for not more than sixty consecutive months in the deferred retirement option plan retroactive to the member's twentieth year of credited service or on the day before the member began military service,  whichever is later,  if the member makes the election pursuant to this section on or before resuming employment with the member's employer. Any member who is eligible for a normal pension pursuant to section 38-844,  subsection A,  who becomes a member of the system before January 1,  2012,  who is at least fifty-one years of age and who has at least twenty-four and one-half years of credited service is eligible to participate for not more than eighty-four consecutive months in the deferred retirement option plan.
B. A member who elects to participate in the deferred retirement option plan shall voluntarily and irrevocably:
1. Designate a period of participation that is not more than sixty consecutive months or eighty-four consecutive months,  as applicable pursuant to subsection A of this section.
2. Beginning on the date the member elects to participate in the deferred retirement option plan,  cease to accrue benefits under any other provision of this article. The member's effective date of participation is the first day of the month following the date the member elects to participate.
3. Have deferred retirement option plan benefits credited to a deferred retirement option plan participation account pursuant to section 38-844.05.
4. Receive benefits from the system on termination of employment at the same time and in the same manner as otherwise prescribed in this article.
5. Agree to terminate employment on completion of the deferred retirement option plan participation period designated by the member on the appropriate deferred retirement option plan participation form.
C. If a member fails to terminate employment on completion of the designated deferred retirement option plan participation period:
1. The member is not entitled to the interest accumulation on the deferred retirement option plan participation account.
2. The deferred retirement option plan participation account shall not be credited with the monthly amount prescribed in section 38-844.05,  subsection C,  paragraph 1 and that amount shall not be paid directly to the member.
3. The payment prescribed in section 38-844.08,  subsection A,  paragraph 1 shall not be paid until the member terminates employment and is payable at the same time as the pension amount is paid on retirement.
4. The member does not acquire any further credited service in the system.