reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2625 School employees savings fund; state school retirement fund; transfers; uses.

72-2625.
School employees savings fund; state school retirement fund; transfers; uses.
There are hereby created the school employees savings fund and the state school retirement fund.
(a) The school employees savings fund shall be the fund in which shall be placed and accumulated the deductions received under this act. The accumulated deductions of the school employee returned to him upon his withdrawal, or paid to his estate, or designated beneficiary, in the event of his death, as provided in this act, shall be paid from this fund. Investments authorized to be made by the board shall be made from this fund and interest received thereon shall be paid into this fund. Transfers from this fund shall be made to the state school retirement fund as needed for the purpose of paying savings annuities. All expenses necessary for the administration of this act shall be paid from this fund.
(b) All money transferred or appropriated by the state for the payment of service annuities shall be placed in the school retirement fund.
(c) The state school retirement fund shall be the fund from which all school annuities shall be paid.
History:
L. 1941, ch. 341, § 2; L. 1963, ch. 380, § 1; June 30.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2626 Service records of school employees; establishment of membership, conditions.

72-2626.
Service records of school employees; establishment of membership, conditions.
As soon as practicable after this act goes into effect, the board shall receive, verify, and formally validate service records as submitted by the school employees. So far as possible, reports of school service, of salaries earned, and of dates of birth shall be certified from official records; but when these are not available, the board is authorized and directed to consider other reasonable evidence. Any statement of a date of birth shall be signed under oath by the school employee concerned. The board shall have authority, independently, to secure other evidence affecting service records.
History: L. 1941, ch. 341, § 10; L. 1953, ch. 339, § 3; L. 1961, ch. 342, § 2; L. 1965, ch. 414, § 3; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2627 Same; certificate of service record; failure to file annuity claim.

72-2627.
Same; certificate of service record; failure to file annuity claim.
Subject to such rules and regulations as the board shall adopt, the board shall issue to each school employee who shall perform school service after September 1, 1940, a certificate of the employee's service record to date, showing length of service, salaries earned, and the date of birth, and such other information as may be pertinent. Such certificate shall be final and conclusive for retirement purposes as to such data unless modified by the board upon application made by the school employee, or upon its own initiative within one year after the date of its issuance or modification. If any school employee shall fail or refuse to file any service record required by the board within three months after being notified to do so, the board shall prepare the service record from information within its knowledge and issue the certificate to the employee. If any school employee shall delay filing claim for any annuity, no payment shall be made for the period of the delay.
History: L. 1941, ch. 341, § 11; April 16.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2629 Computation and payment of certain remaining state obligations; required assumptions and conditions of payment; payment from state general fund.

72-2629.
Computation and payment of certain remaining state obligations; required assumptions and conditions of payment; payment from state general fund.
On September 1, 1974, and March 1, 1975, the board of trustees of the Kansas public employees retirement system shall make such semiannual payments as would be required under former K.S.A. 72-5512a (repealed by this act) if said statute were not repealed. The actuary for Kansas public employees retirement system shall compute the remaining obligation of the state for employees remaining under the separate retirement system authorized by K.S.A. 72-1758 to 72-1769, inclusive, under former K.S.A. 72-5512a (repealed by this act) effective September 1, 1974, if said statute were not repealed. In making such computation, the actuary shall use the actuarial evaluation as of August 31, 1973, as submitted to the legislative budget committee adjusted for deaths occurring before September 1, 1974, and transfers of employees to the Kansas public employees retirement system under this act. In making such computation, the actuary shall use an interest assumption of six percent (6%), an assumed average retirement age of sixty-four (64) years and other actuarial assumptions in force for the Kansas public employees retirement system on September 1, 1974. Such actuary shall determine the level annual payments over a period of ten (10) years commencing on July 1, 1975, to retire such remaining obligation. The board of trustees of Kansas public employees retirement system shall include in its annual budget request an amount to make such payments on September 1 of each year commencing in 1975. Such board of trustees shall approve vouchers to be paid from appropriations from the state general fund for the purposes specified in this section.
History:
L. 1974, ch. 293, § 4; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2630 Disability annuity; medical examinations; return to service.

72-2630.
Disability annuity; medical examinations; return to service.
Any participating member in the Kansas school retirement system who has performed school service in Kansas for a period of fifteen (15) years or more, and who prior to age sixty (60) suffers such physical or mental disability as to be unable to perform school service, may be granted a disability annuity, the amount of which shall be a service annuity determined on the assumption that the member retired at age sixty (60) plus a savings annuity in the amount of the actuarial value of the savings account at the attained age. This amendment shall apply from and after July 1, 1967, to those persons who have been granted a disability annuity prior to that date and shall apply to those persons who shall be granted a disability annuity on or after July 1, 1967. In such cases the board is authorized to provide for medical examinations and to secure other evidence at the expense of the board. Such medical examinations shall be repeated at least once in every five (5) years, and may be ordered at any time until the annuitant attains age sixty-five (65). In case any person receiving a disability annuity shall recover, or if he shall refuse to be examined, then the disability annuity shall cease. But employment outside of school service at part-time work or at full-time work suited to a partly disabled person shall not of itself be sufficient reason to cease paying such disability annuity. In case any person receives a disability annuity and later recovers and returns to school service, the service record of that person shall include all school service, both before and after disability, but the retirement annuity finally paid shall be reduced by actuarial computation in proportion to the total amount of the disability annuity paid.
History:
L. 1941, ch. 341, § 13; L. 1967, ch. 383, § 2; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2631 Correction of errors.

72-2631.
Correction of errors.
In case an error has been made and an annuitant has been paid more or less than he is entitled to receive, and other satisfactory arrangements cannot be made, the board, insofar as that may be possible, shall adjust future annuity payments so as to correct the error, in accordance with actuarial computations: Provided, That no adjustment shall be made for an error in the service record not corrected as provided in K.S.A. 72-5511.
History: L. 1941, ch. 341, § 14; April 16.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2632 Deductions from salary; disposition of moneys; how credited.

72-2632.
Deductions from salary; disposition of moneys; how credited.
All boards and other agencies of the state of Kansas shall deduct four percent (4%) from the gross salary of any school employee as hereinafter provided. Such deductions shall be applicable only to the first five thousand dollars ($5,000) of the gross salary paid to any contributing full-time school employee in each school year. Such deductions shall be applicable only to the first two thousand five hundred dollars ($2,500) of the gross salary paid during a school year to any contributing school employee who is eligible to receive only one-half year of service credit in such school year. Such boards and other agencies of the state shall transmit quarterly the amounts so deducted, to the state retirement board, in such manner as the board may direct, and the retirement board shall pay the same into the state treasury and the state treasurer shall credit the same to the school employees savings fund.
History: L. 1941, ch. 341, § 15; L. 1953, ch. 339, § 5; L. 1965, ch. 413, § 2; L. 1969, ch. 327, § 5; April 25.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2633 Same; contracts deemed to include.

72-2633.
Same; contracts deemed to include.
All contracts for school services made after this act goes into effect, and all salaries of school employees set by statute, shall be deemed to include this provision for deductions: Provided, That in any case where an existing contract or legal obstacle forbids a deduction, the school employee concerned is hereby authorized to tender the amount of the deduction to the board for credit: Provided further, This section shall not apply to employees exempted under the provisions of K.S.A. 72-5509.
History: L. 1941, ch. 341, § 16; April 16.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2634 Same; permanent reserves; investment; interest prorated.

72-2634.
Same; permanent reserves; investment; interest prorated.
The funds accumulated in the employees savings fund from such deductions shall be handled as permanent reserves. These reserves shall be invested by the investment committee only in assets eligible for the investment of funds of legal reserve life insurance companies in the state of Kansas as stated in K.S.A. 1968 Supp. 40-403c, with the exception of subsections (d), (i), (j), (k) and (l) of said section or as otherwise provided in this act: Provided, That total investments in common stocks permitted under such section may be made in an amount of up to twenty-five percent (25%) of the total book value of the fund and that the common stock of any bank which is a member of the federal deposit insurance corporation and has capital funds, represented by capital, surplus and undivided profits, of at least twenty million dollars ($20,000,000) shall be deemed eligible for investment under said section without regard to whether the common stock of such bank is registered on a national exchange under the securities exchange act of 1934: Provided further, That the term "admitted assets" stated in such section shall be deemed to mean the amount of the fund, and the provisions relating to limitation of investments as a percent of surplus and loans to policyholders shall be inapplicable with respect to investment of the fund. The board shall employ or retain qualified investment counsel or may negotiate with a trust company to assist and advise in the judicious investment of funds as herein provided for. All interest and income dividends received thereon shall be prorated at least once each twelve (12) months to the individual savings accounts. The board shall turn over all securities purchased to the state treasurer for safekeeping.
History: L. 1941, ch. 341, § 17; L. 1965, ch. 415, § 1; L. 1969, ch. 327, § 6; April 25.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2636 Same; increases inclusive of increases provided by K.S.A. 74-4943.

72-2636.
Same; increases inclusive of increases provided by K.S.A. 74-4943.
Benefit increases provided by this act shall be inclusive of increases provided by K.S.A. 74-4943 and shall accrue from July 1, 1973.
History:
L. 1973, ch. 287, § 2; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2637 Same; payments made under K.S.A. 72-5512a under provisions of school retirement system.

72-2637.
Same; payments made under K.S.A. 72-5512a under provisions of school retirement system.
Any aggregate payment made to a board of education under the provisions of K.S.A. 72-5512a shall be under the provisions of the state school retirement system on the day preceding the effective date of this act.
History:
L. 1973, ch. 287, § 3; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2638 Quitting service before age sixty.

72-2638.
Quitting service before age sixty.
In case any school employee shall quit school service before age sixty (60) (except as provided otherwise in this act) the board shall on request issue to him a certified statement of his service record and his savings account. No refund shall be made; no further payments shall be required from the employee (unless he returns to school service); interest shall continue to be credited to his account; and none of his retirement rights shall be canceled. At age sixty-five (65) such person shall become eligible to receive the annuity indicated by his service record and his savings account at the time of retirement. In case any school employee quits school service and moves from Kansas but continues in public school employment, and while so employed suffers so as to qualify under the provisions of K.S.A. 72-5513, such person shall become eligible to receive the annuity provided in K.S.A. 72-5513.
History:
L. 1941, ch. 341, § 19; L. 1967, ch. 383, § 3; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2639 Refund upon quitting service, when; return to service.

72-2639.
Refund upon quitting service, when; return to service.
In case any school employee quits school service at any time, notwithstanding the provisions of K.S.A. 72-5519 and amendments thereto, the amount credited to such school employee's savings account, at the option of the school employee, shall be refunded to such school employee and such school employee's claims upon the retirement fund, service annuity fund and employees savings fund shall be terminated. In case any such school employee who has two or more years of service in Kansas later returns to school service, subject to the provisions of K.S.A. 74-49,123 and amendments thereto, such school employee may return the amount refunded to such school employee without either interest or penalty, and regain such school employee's original status with the retirement system if such employee returns the amount so refunded within 12 months after the date such school employee reenters school service and if such school employee continues in school service for at least one school year, except that such person withdrawing from school service shall not be permitted to make application for funds credited to such person's savings account until six months shall have expired after such person's withdrawal from school service.
History:
L. 1941, ch. 341, § 20; L. 1953, ch. 339, § 7; L. 1963, ch. 381, § 2; L. 1998, ch. 64, § 25; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2640 Death of school employee; refunds.

72-2640.
Death of school employee; refunds.
In case of the death of any school employee or annuitant before any installment of any annuity has been paid, the amount credited to his savings account shall be refunded to the estate of the deceased unless beneficiaries have been specifically designated by said school employee or annuitant. In case of the death of a school employee or annuitant after he has retired and selected the type of annuity as provided in K.S.A. 72-5512, the provisions of such annuity shall govern any refunds to be made except that any unpaid service annuity shall be paid to the estate of the deceased unless beneficiaries have been specifically designated by said annuitant. Except as provided in K.S.A. 72-5520 and in this section, there shall be no refunds or payments to the heirs of any school employee or annuitant.
History: L. 1941, ch. 341, § 21; L. 1951, ch. 408, § 3; April 2.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2641 Limitation of actions to recover refund or installment; qualifying conditions.

72-2641.
Limitation of actions to recover refund or installment; qualifying conditions.
In case no claim or suit is filed for the recovery of any refund or annuity installment due under the provisions of this act within five years after the same is due and payable, the amount of any such refund or annuity installment due and payable from the school employees savings fund shall be transferred to the state school service annuity fund: Provided, If any such person shall present satisfactory evidence to the board that his failure to file such application within said time period was due to lack of knowledge or incapacity on his part, the total amount originally due shall be paid such person from the state school service annuity fund.
History: L. 1941, ch. 341, § 24; L. 1974, ch. 302, § 1; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2642 Audits.

72-2642.
Audits.
The retirement system shall be subject to supervision and audit in the same manner and by the same agencies as other departments of the state. The board shall have authority either to conduct or to require audits of those accounts of the boards and agencies designated by this act to make deductions which affect the retirement system.
History: L. 1941, ch. 341, § 25; April 16.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2643 Unassignability; exemptions.

72-2643.
Unassignability; exemptions.
Annuities and refunds provided herein shall not be assignable. Any credit due any school employee or any payments made or to be made, as provided in this act, shall not be subject to sale or execution and shall not be subject to garnishment or attachment.
History: L. 1941, ch. 341, § 26; April 16.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2644 Perjury; penalties.

72-2644.
Perjury; penalties.
Any person who shall, with intent to defraud, make any false statement or falsify any record required by virtue of the provisions of this act or any rule or regulation of the board, shall be deemed guilty of perjury and upon conviction thereof shall be punished by a fine not exceeding five hundred dollars, or by imprisonment for a term of not less than one year nor more than five years, or by both such fine and imprisonment.
History: L. 1941, ch. 341, § 27; April 16.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2645 Ad valorem tax prohibited.

72-2645.
Ad valorem tax prohibited.
It is hereby determined and expressly provided that no ad valorem tax shall ever be levied to provide funds for the administration of this act or for the payment of any benefits hereunder.
History: L. 1941, ch. 341, § 28; April 16.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2646 Right to amend act reserved.

72-2646.
Right to amend act reserved.
The legislature hereby reserves the right to amend any section, paragraph, or any and all provisions of this act, as it may from time to time deem necessary.
History: L. 1941, ch. 341, § 29; April 16.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2647 Invalidity of part.

72-2647.
Invalidity of part.
If any section or part of a section of this act shall be held unconstitutional by any court, it shall be conclusively presumed that the legislature would have passed this act without such invalid section or part of a section, and the remaining provisions shall be given full force as if the part held unconstitutional had not been included herein.
History: L. 1941, ch. 341, § 30; April 16.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2648 Income tax exemption of school annuities.

72-2648.
Income tax exemption of school annuities.
All school annuities paid under this act and the act to which this act is amendatory shall not be subject to taxation under the Kansas income tax act.
History: L. 1953, ch. 339, § 8; April 3.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2649 Employees in school service one-half time; and employed by a nonschool agency of the state one-half time.

72-2649.
Employees in school service one-half time; and employed by a nonschool agency of the state one-half time.
If a school employee as provided in K.S.A. 72-5515, is eligible to receive only one-half of service credit in a school year and deductions are applicable only to the first two thousand five hundred dollars ($2,500) of the gross salary paid during a school year for school service, is also employed at least one-half time by an agency of the state of Kansas in nonschool service such school employee may request in writing to the school employer on such forms as may be required by the retirement board, that the four percent (4%) deduction be applicable to the first five thousand dollars ($5,000) of the combined gross salaries. Such deduction shall be made by the school employer entirely from the salary for school service and remitted and credited the same as other such deductions. Upon receipt of such written request and deductions the retirement board shall grant full service credit as provided in K.S.A. 72-5501. In the event such nonschool service does not extend over the full school year the retirement board shall have sole discretion to determine if full service credit shall be granted.
History:
L. 1969, ch. 329, § 1; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2650 Same; time effective.

72-2650.
Same; time effective.
This act may be applicable to such school and nonschool service performed on and after July 1, 1967, provided the employee remits the required amount not previously deducted: Provided, however, On and after the beginning of the school year 1969 the request must be made within fifteen (15) days following the beginning of the school year.
History:
L. 1969, ch. 329, § 2; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2651 Retirement annuities; benefits for noncredited school service for certain special members of Kansas public employees retirement system.

72-2651.
Retirement annuities; benefits for noncredited school service for certain special members of Kansas public employees retirement system.
(a) Notwithstanding the provisions of subsection (e) of K.S.A. 72-5501 and subsection (b) of K.S.A. 72-5518 and amendments thereto, any special member receiving benefits under the state school retirement system, whose combined years of credited and noncredited service equal 10 or more, shall receive a full service annuity of $6.85 per month for each year of credited service and a service annuity of $3.00 per month for each year of Kansas school service not previously used in the calculation of the member's benefit.
(b) Any special member entitled to any annuity for noncredited service shall notify the office of the Kansas public employees retirement system of such service and the benefit shall commence the first day of the month following receipt of verification of such service.
History:
L. 1985, ch. 254, § 28; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2661 Teacher's retirement fund; assessments; tax levy, use of proceeds; gifts.

72-2661.
Teacher's retirement fund; assessments; tax levy, use of proceeds; gifts.
In any city of the first class in the state of Kansas there may be created by the board of education of such city a public school teachers' retirement fund, which fund when created, and the management and disbursement thereof, shall be under the control of the board of education of such city. Such retirement fund shall be created and maintained in the following manner:
First. By an assessment of not less than one percent nor more than six percent of every installment of salary paid to a teacher employed in such city.
Second. By the setting aside by the board of education of such city of an amount which shall be not less than one and one-half times the amount of salary assessments, and not less than the amount necessary to meet the payments herein provided for, such amount and an amount to pay a portion of the principal and interest on bonds issued by cities under the authority of K.S.A. 12-1774, and amendments thereto, for the financing of redevelopment projects upon property located within the school district may be raised by special levy and none of the debt or tax limitations provided by law shall apply to such levy made under this act, except that in no event shall such levy in any one year exceed one mill on each dollar of assessed valuation of real and personal property located within the taxing district of said board of education.
Third. By the receipt, by the gift or otherwise, of any real, personal, or mixed property, or any interest therein.
History:
L. 1911, ch. 280, § 1; R.S. 1923, 72-1726; L. 1935, ch. 257, § 1; L. 1979, ch. 52, § 169; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2662 Same; disbursement and investment of fund.

72-2662.
Same; disbursement and investment of fund.
Such a retirement fund when thus created and maintained or so much thereof as shall be necessary, shall be disbursed in the manner hereinafter set forth. And any surplus of fund not needed for immediate disbursement shall be invested by the board of education of such school district acting as trustees of such fund as provided in K.S.A. 72-17,125.
History:
L. 1911, ch. 280, § 2; R.S. 1923, 72-1727; L. 1935, ch. 257, § 2; L. 1973, ch. 282, § 1; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2663 Same; retirement conditions.

72-2663.
Same; retirement conditions.
Any teacher who has been credited under the rules and regulations of such board of education with an aggregate of thirty years of teaching experience may be retired by such board of education. Any teacher so retired under the foregoing provisions of this section, provided that at least twenty years of such accredited teaching experience shall have been in the public schools of such cities of the first class, shall be entitled to receive from such retirement fund so long as such teacher may live, equal monthly payments which shall aggregate five hundred dollars per annum: Provided, however, That no one shall receive such pension without paying into the fund therefor, by way of assessment or otherwise not less than the amount of the first annual pension to which such person shall be entitled. And in order to make up such an amount the board of education may provide for any deficiency by deducting the necessary amount from the first year's pension payments in equal amounts each month.
History:
L. 1911, ch. 280, § 3; R.S. 1923, 72-1728; L. 1935, ch. 257, § 3; May 15.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2664 Same; disability or incapacity; reinstatement.

72-2664.
Same; disability or incapacity; reinstatement.
Any teacher who has been credited under the rules and regulations of such board of education with an aggregate of twenty-five or more years of teaching experience may be retired by such board of education on account of disability or incapacity, physical or otherwise. Any teacher so retired, provided that at least fifteen years of such accredited teaching experience shall have been in the public schools of said cities, shall be entitled to receive from such retirement fund, during the period of retirement, monthly installments, the annual aggregate of which shall be such percentage of five hundred dollars as the number of years of such accredited teaching experience of the beneficiary shall bear to the term of thirty years. Any teacher so retired may, at the discretion of the board of education, should such teacher's incapacity or disability be removed, be reinstated as a teacher, and any right to any payments from this fund until such teacher again be retired shall cease with such reinstatement. And shall any teacher be so reinstated, the years of such retirement shall be included in arriving at the term of service when such teacher may again be retired, but no credit for such years of retirement shall be given in arriving at the amount such teacher shall be entitled to receive from the retirement fund.
History:
L. 1911, ch. 280, § 4; R.S. 1923, 72-1729; L. 1935, ch. 257, § 4; May 15.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2665 Same; refunds; transfers to another city operating under this act; payment to heirs, when.

72-2665.
Same; refunds; transfers to another city operating under this act; payment to heirs, when.
If at any time a teacher who is willing to continue is not re-employed or is discharged before the time when he or she would, under the provisions of this act, be entitled to a pension, then such teacher shall be paid back at once the money he or she may have contributed under this act. Should a teacher duly accredited in a city of the first class accept service in the public schools of any other city of the first class, operating under this law, a sum equivalent to all payments made by such teacher into the retirement fund shall be transferred to the retirement fund of the city in which such service is accepted. Any teacher who shall retire voluntarily from the service, shall receive a refund of one-half of the money he or she shall have contributed under this act. And should any teacher die before receiving any of the benefits or pensions by this act provided, the board of education shall pay to such teacher's heirs or estate one-half of the amount, without interest, which shall have been paid into such pension fund by said teacher.
History:
L. 1911, ch. 280, § 5; R.S. 1923, 72-1730; L. 1935, ch. 257, § 5; May 15.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2666 Same; teacher defined.

72-2666.
Same; teacher defined.
In construing this act, the word teacher shall include all members of the teaching staff employed by the board of education of such city, which shall include superintendents, supervisors and assistants to the superintendent of instruction, principals, and teachers.
History:
L. 1911, ch. 280, § 6; May 22; R.S. 1923, 72-1731.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2667 Same; fund kept separate; disbursement.

72-2667.
Same; fund kept separate; disbursement.
It is hereby made the duty of the treasurer of the board of education of such city to keep any fund arising under the provisions of this act as a separate fund, and to disburse the same in accordance with the instructions and orders of the board of education of such city.
History:
L. 1911, ch. 280, § 7; R.S. 1923, 72-1732; L. 1935, ch. 257, § 6; May 15.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2668 Same; exemption of salary and waiver of benefits; time for requesting.

72-2668.
Same; exemption of salary and waiver of benefits; time for requesting.
After said retirement fund shall be created by said board of education of such city, the salary of any teacher regularly employed by such city shall be exempt from the provisions of this act, provided such teacher shall make a request in writing for such exemption and file the same with the board of education of such city within one month after the effective date of this act or within one month after such teacher shall enter upon such regular employment as a teacher, and such request, when filed with the board of education of such city, shall constitute a waiver and a bar to the receipt of any benefits from the retirement fund herein provided for.
History:
L. 1911, ch. 280, § 8; R.S. 1923, 72-1733; L. 1935, ch. 257, § 7; May 15.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2669 Same; rules and regulations.

72-2669.
Same; rules and regulations.
The board of education shall have power to adopt rules and regulations for the carrying out of the purposes of this act not in conflict therewith.
History:
L. 1911, ch. 280, § 9; May 22; R.S. 1923, 72-1734.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2670 Employees' retirement fund in certain cities between 120,000 and 200,000; definitions.

72-2670.
Employees' retirement fund in certain cities between 120,000 and 200,000; definitions.
Unless a different meaning is plainly required by the context the following words and phrases, as used in this act, shall have the following meanings:
(a) "School employee" shall mean any person regularly employed, and paid out of public funds, to perform services for the school district, and shall include all teachers, principals, superintendents, supervisors, librarians, clerks, secretaries, school nurses, attendance officers, managers, engineers, building superintendents, maintenance and repairmen, custodians, and all other persons regularly employed by the board of education.
(b) "Regularly employed" shall mean employed for the major part of the working days, as distinguished from being employed as a substitute or for part-time work or less than a major part of the time.
(c) "A school service year" shall mean a twelve-month period during which a school employee has received at least one-half of his normal annual salary.
(d) "School annuitant" shall mean any person who is entitled to receive a school annuity or a disability annuity.
(e) "School annuity" shall mean the annual payment due to any school annuitant. Such annual payment shall continue for life, and be paid in equal monthly installments.
(f) "Disability annuity" shall mean a school annuity granted to a school employee who suffers such physical or mental disability as to be unable to perform school service.
(g) "Salary" shall mean the amount actually paid to the school employee for personal services plus the amount, if any, paid by the board of education toward an annuity for the school employee.
History:
L. 1939, ch. 264, § 1; L. 1963, ch. 360, § 1; June 30.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2673 Employees' retirement fund; certain cities between 120,000 and 200,000; disbursement and investment of fund.

72-2673.
Employees' retirement fund; certain cities between 120,000 and 200,000; disbursement and investment of fund.
Such a retirement fund when thus created and maintained or so much thereof as shall be necessary, shall be disbursed in the manner hereinafter set forth. And any surplus of fund not needed for immediate disbursement shall be invested by the board of education of such school district acting as trustees of such fund as provided in K.S.A. 72-17,125.
History: L. 1939, ch. 264, § 3; L. 1973, ch. 282, § 2; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2675 Annuity payment options.

72-2675.
Annuity payment options.
Any school employee may elect to have his school annuity paid under one of the options provided in this section in lieu of having it paid as provided by K.S.A. 72-1761 and any amendments thereto. Such election must be made at least one (1) year before date of actual retirement unless the school employee submits evidence, satisfactory to the board, of his good health: Provided, That if option A is elected, and the spouse or a dependent of the member is named joint annuitant, such good health requirement will be waived. A specific person must be designated as joint annuitant at the time of election of option A or B.
The amount of retirement benefit payable under an option shall be based on the age and sex of the school employee and, if applicable, the age and sex of the joint annuitant, and shall be such amount as to be the actuarial equivalent of the school annuity otherwise provided.
The retirement options are:
Option A. Joint and one-half to joint annuitant survivor. A reduced annuity is payable to the annuitant during his lifetime with one-half (1/2) of that amount continued to his joint annuitant during such joint annuitant's remaining lifetime, if any, after the death of the annuitant.
Option B. Joint and survivor. A reduced annuity is payable to the annuitant during his lifetime with that amount continued to the joint annuitant during the joint annuitant's remaining lifetime, if any, after the death of annuitant.
Option C. Life with ten years certain. A reduced annuity is payable to the annuitant during his lifetime and if he dies within the ten-year certain period, measured from the commencement of annuity payments, such payments will be continued to his beneficiary during the balance of the ten-year certain period.
If a school employee, who is eligible to retire, dies without having actually retired, the school employee's spouse, if the spouse is beneficiary for the school employee's accumulated contributions, may elect to receive benefits as a joint annuitant under option A, calculated as if the school employee retired on date of death, in lieu of receiving the school employee's accumulated contributions.
Annuities payable to a joint annuitant shall accrue from the first day of the month following the death of a school employee or annuitant and, in the case of option A and option B, shall end on the first day of the month in which the joint annuitant dies.
History:
L. 1967, ch. 384, § 7; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2676 Same; disability annuities; medical examinations.

72-2676.
Same; disability annuities; medical examinations.
Any school employee who has been credited under the rules and regulations of such board of education with an aggregate of fifteen (15) or more years of school service to said board may be retired by such board of education on account of disability or incapacity, physical or otherwise. Any school employee so retired shall be entitled to receive a disability annuity from such retirement fund, during the period of retirement in equal monthly installments, beginning the month following such retirement. The annual aggregate shall be one-half (1/2) of the average annual salary for any five (5) years in which the highest compensation was received during the last ten (10) years of service to said board of education multiplied by a fraction of which the denominator is thirty (30) and the numerator is the number of years of school service credited to such employee, and multiplied further by a fraction of which the denominator is thirty (30) and numerator is thirty (30) minus one and one-half (1 1/2) times the number of years which the employee's age at retirement lacks of being sixty (60): Provided, That in no case shall the numerator of the first-mentioned fraction be more than thirty (30) and the numerator of the last-mentioned fraction be less than ten (10): Provided further, Prior school service shall be credited to the school employee's service record up to and including, but not in excess of twenty (20) years before September 1, 1939.
The board is authorized to provide for medical examinations and to secure other evidence at the expense of the retirement fund for any school employee retired by such board of education on account of disability or incapacity, physical or otherwise. Such medical examinations shall be repeated at least once in every three (3) years, and may be ordered at any time until the annuitant attains age sixty (60). In case any person receiving a disability annuity shall recover, or if he shall refuse to be examined, then the disability annuity shall cease. In case any person receives a disability annuity and later recovers and returns to school service, the service records of that person shall include all school service, both before and after disability.
History:
L. 1939, ch. 264, § 5; L. 1943, ch. 252, § 2; L. 1949, ch. 367, § 2; L. 1963, ch. 360, § 2; L. 1967, ch. 384, § 3; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2677 Same; application of act.

72-2677.
Same; application of act.
The first monthly installments of school annuities and disability annuities and salary and wage deductions under this act shall begin in September of the year in which this act takes effect. This act shall apply only to the school employees of the board of education at the time this act takes effect and to those employed subsequently: Provided, This act [*] shall not apply to persons whose employment begins after January 1, 1964, and the effective date of a statute providing for payments to the board of education from the state school retirement fund.
History:
L. 1939, ch. 264, § 6; L. 1963, ch. 361, § 2; June 30.
* "This act," see also, 72-2672.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2679 Same; credit for service in armed forces; payment of contributions.

72-2679.
Same; credit for service in armed forces; payment of contributions.
Any school employee whose school service is interrupted at any time or has been interrupted subsequent to September 1, 1939, for involuntary service in the armed forces of the United States or, in time of war, for voluntary service in the armed forces of the United States, may, within one year after his return to the status of a school employee, or within one year after this act is in effect, upon application to the board of education, receive credit for the school service years otherwise lost by his service in the armed forces of the United States, by paying to the retirement fund the contributions he would have paid had he remained an employee of the board of education, the contributions to be computed on the basis of payments made during those years by employees in similar positions remaining in the service of the board of education. The board of education shall have the right to make provisions for receiving payment of such sums in installments within a period of not more than three years following date of application, by agreement with the employee.
History:
L. 1949, ch. 367, § 4; June 30.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2680 Same; fund kept separate; disbursement.

72-2680.
Same; fund kept separate; disbursement.
It is hereby made the duty of the treasurer of the board of education of such city to keep any fund arising under the provisions of this act as a separate fund, and to disburse the same in accordance with the instructions and order of the board of education of such city.
History: L. 1939, ch. 264, § 8; April 3.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2681 Same; employees unable to qualify exempt from assessment; authority of board of education.

72-2681.
Same; employees unable to qualify exempt from assessment; authority of board of education.
After said retirement fund shall be created by said board of education of such city, the salaries of all school employees shall be subject to assessments according to the provisions of this act: Provided, No assessments shall be made against the salary of any school employee employed by the board of education at the time this act takes effect who will be unable to qualify for a school annuity under the provisions of this act. The board of education shall be authorized and directed to furnish information and a copy of the annual audit of the retirement fund to authorized representatives of the school employees, and to make salary and wage deductions.
History: L. 1939, ch. 264, § 9; April 3.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2682 Same; limitations on employment.

72-2682.
Same; limitations on employment.
No person shall be employed or continue in the employment of the board of education for any school service to which this act applies, after August 31 of the year in which such person attains age 70. Nor shall any person continue as a school employee after receiving the first installment of a school annuity, or while receiving a disability annuity provided by this act, except that any school employee so retired may perform school service as a substitute employee. No assessments shall be made against the salary of, nor service credit granted, any person while thus employed.
History:
L. 1939, ch. 264, § 10; L. 1967, ch. 483, § 5; L. 1987, ch. 299, § 8; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2683 Same; payments exempt from execution.

72-2683.
Same; payments exempt from execution.
Any payments made or to be made, as provided in this act, shall not be assignable or subject to sale or execution and shall not be subject to garnishment or attachment.
History: L. 1939, ch. 264, § 11; April 3.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2684 Same; annuities exempt from income tax.

72-2684.
Same; annuities exempt from income tax.
No school annuities paid under this act [*] shall be subject to taxation under the Kansas income tax act.
History: L. 1957, ch. 391, § 2; April 13.
* "This act," see also, 72-2671, 72-2678.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2685 Same; rules and regulations.

72-2685.
Same; rules and regulations.
The board of education shall have power to adopt rules and regulations for the carrying out of the purposes of this act not in conflict therewith.
History: L. 1939, ch. 264, § 12; April 3.
2023 Kansas Statutes › Chapter 72 - Schools › Article 26 - School District Employee Retirement Systems › 72-2686 Actuary; duties.

72-2686.
Actuary; duties.
The board of education shall select and employ or retain a qualified actuary who shall serve at its pleasure as its technical advisor on matters regarding the operation of the retirement fund. The actuary shall:
(a) At least once every three (3) years make a valuation of the liabilities and reserves of the retirement fund and a determination of the contributions required by the retirement fund, to discharge its liabilities, and recommend to the board of education rates of employee salary assessment.
(b) Recommend actuarial tables for use in calculating actuarial equivalent values.
(c) Perform such other duties as may be assigned by the board.
History:
L. 1967, ch. 384, § 8; July 1.