reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,151 Membership and purchase of prior and participating service credit for certain employees.

74-49a151.
Membership and purchase of prior and participating service credit for certain employees.
Notwithstanding the provisions of K.S.A. 74-4902, 74-4911 and 74-4913, to the contrary, an employee who was employed by a participating employer on November 29, 1979, and who was a member of the state school retirement system during school years 1948-49 through 1954-55 and withdrew their contributions from the state school retirement system, and who was born February 1, 1919, shall be a member of the Kansas public employees retirement system as of the first day of the first payroll period chargeable to the fiscal year ending June 30, 1981. Upon the attainment of membership by the provisions of this act, such employee and such employee's participating employer shall thereafter be governed by the provisions of the Kansas public employees retirement act. Such employee may purchase participating service credit for all service with such employer under K.S.A. 74-4919a, and may purchase prior service credit for all forfeited school service under K.S.A. 74-4919g.
History:
L. 1980, ch. 241, § 9; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,152 Retirement benefit based on final salary for all service credit for certain employees.

74-49a152.
Retirement benefit based on final salary for all service credit for certain employees.
Notwithstanding the provisions of K.S.A. 74-4915 to the contrary, an employee of a participating employer who became a member of the retirement system on July 1, 1970, who had previously been employed as an elected official having taken office on January 8, 1957, who served in such office until January 14, 1969, whose date of birth is July 3, 1913, and who is serving in the same office as when first becoming a member of the system, shall upon retirement have all retirement benefits calculated using final average salary for all credited service.
History:
L. 1980, ch. 241, § 10; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,153 Prior service retirement benefits for certain employees; prior service salary.

74-49a153.
Prior service retirement benefits for certain employees; prior service salary.
Notwithstanding the provisions of K.S.A. 74-4915 to the contrary, a member of the system who first became a member on January 1, 1974, who had previously served with a participating employer in an elected position commencing May 1, 1936, to January 8, 1959, who served another participating employer as an elected official from January 8, 1959, to January 9, 1973, and whose date of birth is March 5, 1911, shall upon retirement have all prior service retirement benefits calculated using a prior service salary of $13,020.
History:
L. 1980, ch. 241, § 11; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,154 Prior service credit for certain employees; basis for computation.

74-49a154.
Prior service credit for certain employees; basis for computation.
Notwithstanding the provisions of K.S.A. 74-4913 to the contrary, an employee who became a member of the Kansas public employees retirement system on June 1, 1965, and who was first employed by the Jewell county agricultural extension council, a nonparticipating employer, from June 1, 1953, to May 31, 1964, shall upon retirement be entitled to receive prior service credit for such employment if the Jewell county agricultural extension council has become a participating employer under the Kansas public employees retirement system at the time of the member's retirement. The prior service benefit shall be computed by using a prior service annual salary of $7,900.
History:
L. 1981, ch. 312, § 5; May 13.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,155 Prior service credit for certain employees; basis for computation.

74-49a155.
Prior service credit for certain employees; basis for computation.
Notwithstanding the provisions of K.S.A. 74-4913 to the contrary, an employee who became a member of the Kansas public employees retirement system on July 1, 1962, and who was first employed by another participating employer from January 1, 1945, to January 1, 1947, shall upon retirement be entitled to receive prior service credit for such employment prior to January 1, 1947. The prior service benefit shall be computed by using a prior service annual salary of $1,846.
History:
L. 1981, ch. 312, § 6; May 13.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,156 Membership and participating service credit for certain employees; payment of employer and employee contributions.

74-49a156.
Membership and participating service credit for certain employees; payment of employer and employee contributions.
Notwithstanding the provisions of K.S.A. 74-4911 and 74-4913 and K.S.A. 74-4902 to the contrary, an employee who was employed by a participating employer on February 1, 1973, and who was born April 7, 1913, shall be an eligible member of the Kansas public employees retirement system as of February 1, 1973, upon the payment of the appropriate employer and employee contributions and shall be entitled to receive participating service credit for employment with such participating employer from date of membership. Upon the attainment of membership under this section, such employee and such employee's participating employer shall be subject to the statutes governing the Kansas public employees retirement system.
History:
L. 1981, ch. 312, § 7; May 13.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,157 Same.

74-49a157.
Same.
Notwithstanding the provisions of K.S.A. 74-4911 and 74-4913 and K.S.A. 74-4902 to the contrary, an employee who was employed by a participating employer on August 27, 1979, and who was born June 2, 1919, shall be an eligible member of the Kansas public employees retirement system as of August 27, 1979, upon the payment of the appropriate employer and employee contributions and shall be entitled to receive participating service credit for employment with such participating employer from date of membership. Upon the attainment of membership under this section, such employee and such employee's participating employer shall be subject to the statutes governing the Kansas public employees retirement system.
History:
L. 1981, ch. 312, § 8; May 13.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,158 Payment to spouses of certain deceased members who are ineligible for insured death benefit.

74-49a158.
Payment to spouses of certain deceased members who are ineligible for insured death benefit.
Notwithstanding any provisions of K.S.A. 74-4927 or any provisions of the group life insurance policy purchased by the Kansas public employees retirement system pursuant to such section to the contrary, the board of trustees of the Kansas public employees retirement system shall pay to the spouse of an employee who was first employed on August 23, 1973, whose last day actively at work, due to illness, was September 25, 1974, who became a member of the system on October 1, 1974, and who died on July 7, 1979, an amount equal to the insured death benefit which such spouse would have been entitled to receive had such employee been eligible for the insured death benefit under the provisions of such group life insurance contract.
History:
L. 1981, ch. 312, § 9; May 13.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,159 Prior service credit for certain legislative service of certain members; prior service salary determination.

74-49a159.
Prior service credit for certain legislative service of certain members; prior service salary determination.
Notwithstanding the provisions of K.S.A. 74-4913, 74-4936, 74-4956, 74-4994 and 74-49,103, and any amendments to such statutes, to the contrary, any member of the Kansas public employees retirement system or any other retirement plan under the laws of this state whose date of birth is June 30, 1921, and who has a minimum of seven years service credit shall receive prior service credit under the Kansas public employees retirement system for any service as a member of the Kansas legislature which is not otherwise credited under the Kansas public employees retirement system, except that in no event, shall any such individual receive credit for any legislative service for a period in which such individual elected not to participate in the Kansas public employees retirement system while such individual served in the legislature or for any legislative service for which such individual had previously received credit and forfeited it as a result of withdrawal of contributions. If a prior service salary is not otherwise available or has not been established under the Kansas public employees retirement system for any individual receiving credit under this section, the prior service salary shall be the total compensation received as a member of the legislature in the last full year of service as a member of the legislature.
History:
L. 1982, ch. 319, § 48; May 20.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,160 Prior service credit for certain employees; basis for computation.

74-49a160.
Prior service credit for certain employees; basis for computation.
Notwithstanding the provisions of K.S.A. 74-4913 to the contrary, an employee whose date of birth was March 27, 1916, and who became a member of the Kansas public employees retirement system on September 1, 1966, and who was first employed by the same participating employer from August 1, 1938, through July 17, 1948, shall receive prior service credit for such employment prior to January 1, 1962. Prior service annual salary for any such member shall be $2,820. Any additional benefits accruing as a result of this section shall accrue from the first day of the month coinciding with or following the effective date of this act.
History:
L. 1982, ch. 319, § 49; May 20.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,161 Inclusion of certain compensation in final average salary of certain members; effective date of benefit increase.

74-49a161.
Inclusion of certain compensation in final average salary of certain members; effective date of benefit increase.
Notwithstanding the provisions of subsection (2)(b) of K.S.A. 74-4913 and subsection (17) of K.S.A. 74-4902, and any amendments to such statutes, to the contrary, an individual who was born October 3, 1908, and who became a member of the Kansas public employees retirement system on January 1, 1962, and who was first employed by the entry date employer on March 1, 1954, and continued in employment with such participating employer until such member's retirement under the Kansas public employees retirement system on November 1, 1981, shall have such member's salary for the three years immediately preceding retirement included in calculation of final average salary for the purpose of determining monthly retirement benefits. Any increase in monthly retirement benefits as a result of this recalculation shall commence on the first day of the month coinciding with or following the effective date of this act.
History:
L. 1982, ch. 319, § 50; May 20.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,162a Refund of contributions made under K.S.A. 74-49a162.

74-49a162a.
Refund of contributions made under K.S.A. 74-49a162.
Any employee contributions made under the provisions of K.S.A. 74-49a162 shall be refunded.
History:
L. 1983, ch. 254, § 21; June 18.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,163 Inclusion of certain compensation in final average salary of certain member's effective date of benefit increase.

74-49a163.
Inclusion of certain compensation in final average salary of certain member's effective date of benefit increase.
Notwithstanding the provisions of subsection (2)(b) of K.S.A. 74-4913 and subsection (17) of K.S.A. 74-4902, and any amendments to such statutes, to the contrary, an individual who was born November 24, 1910, and who became a member of the Kansas public employees retirement system on February 1, 1969, and who was first employed by the entry date employer on February 1, 1968, and who continued in employment with such participating employer until such member's retirement under the Kansas public employees retirement system on January 1, 1982, shall have such member's salary for the 13 months immediately preceding retirement included in calculation of final average salary for the purpose of determining monthly retirement benefits. Any increase in monthly retirement benefits as a result of this recalculation shall commence on the first day of the month coinciding with or following the effective date of this act.
History:
L. 1982, ch. 319, § 52; May 20.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,164 Membership and group insurance benefits for certain employees.

74-49a164.
Membership and group insurance benefits for certain employees.
Notwithstanding the provisions of K.S.A. 74-4911 and 74-4913 and K.S.A. 74-4902, and any amendments to such statutes, to the contrary, an employee who was born October 25, 1920, and who was employed by a participating employer on August 17, 1981, shall be a member of the Kansas public employees retirement system as of August 18, 1982. Such employee shall be considered to have been in the year of waiting for membership for purposes of group insurance benefits. Upon the attainment of membership under this section, such employee and such employee's participating employer shall thereafter be governed by the provisions of the Kansas public employees retirement system, K.S.A. 74-4901 et seq., and acts amendatory thereof or supplemental thereto.
History:
L. 1982, ch. 319, § 53; May 20.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,165 Membership for certain employees; payment of contributions.

74-49a165.
Membership for certain employees; payment of contributions.
Notwithstanding the provisions of K.S.A. 74-4911 and 74-4913 and K.S.A. 74-4902, and any amendments to such statutes, to the contrary, an employee who was born July 7, 1920, and who was employed by a participating employer on February 1, 1980, shall be a member of the Kansas public employees retirement system as of February 18, 1980. Upon the attainment of membership under this section and payment of employee and employer contributions, such employee and such employee's participating employer shall thereafter be governed by the provisions of the Kansas public employees retirement system, K.S.A. 74-4901 et seq., and acts amendatory thereof or supplemental thereto.
History:
L. 1982, ch. 319, § 54; May 20.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,166 Prior service credit for certain members.

74-49a166.
Prior service credit for certain members.
Notwithstanding the provisions of K.S.A. 74-4913 to the contrary, an employee whose date of birth was November 15, 1918, who became a member of the Kansas public employees retirement system on January 1, 1964, and who was first employed by another participating employer from August 1, 1946, through January 10, 1955, shall be entitled to receive upon retirement prior service credit for such employment prior to January 1, 1962.
History:
L. 1982, ch. 319, § 55; May 20.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,167 Benefits for surviving spouses of certain disability-retired KP&F members.

74-49a167.
Benefits for surviving spouses of certain disability-retired KP&F members.
Notwithstanding the provisions of K.S.A. 74-4960, and amendments thereto, to the contrary, the surviving spouse of a member of the Kansas police and firemen's retirement system who retired on a service-connected disability on March 8, 1972, who died on September 15, 1980, and whose death was not from the same proximate cause as such member's service-connected disability shall be entitled to benefits under subsection (1)(a) of K.S.A. 74-4959.
History:
L. 1982, ch. 319, § 56; May 20.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,168 Credit under KP&F for military service credit purchased under KPERS in certain cases.

74-49a168.
Credit under KP&F for military service credit purchased under KPERS in certain cases.
Notwithstanding the provisions of subsection (1)(b) of K.S.A. 74-4956 and amendments thereto to the contrary, an individual who became a member of the Kansas public employees retirement system on January 1, 1971, and who was purchasing military service credit by means of double deductions under K.S.A. 74-4919h and amendments thereto until such purchasing was terminated on January 1, 1980, due to such member's transfer of membership to the Kansas police and firemen's retirement system on that date, shall have all military service which was purchased prior to January 1, 1980, credited as participating service credit under the Kansas police and firemen's retirement system.
History:
L. 1983, ch. 254, § 22; June 18.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,169 Membership date amended and participating service credit granted for certain members upon payment of contributions.

74-49a169.
Membership date amended and participating service credit granted for certain members upon payment of contributions.
Notwithstanding the provisions of K.S.A. 74-4911 and 74-4913, and amendments to these sections, to the contrary, an employee who became a member of the Kansas public employees retirement system on January 18, 1981, and who was employed by the same participating employer from December 1974 to the present shall have the membership date amended to December 1, 1974, and participating service shall be granted for the period of December 1, 1974, to January 18, 1981, upon receipt of the appropriate employee and employer contributions.
History:
L. 1983, ch. 254, § 23; June 18.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,170 Membership date amended and prior and participating service credit granted for certain members upon payment of contributions.

74-49a170.
Membership date amended and prior and participating service credit granted for certain members upon payment of contributions.
Notwithstanding the provisions of K.S.A. 74-4911 and 74-4913, and amendments to these sections, to the contrary, an employee who became a member of the Kansas public employees retirement system on January 18, 1981, and who was first employed by a participating employer from June 1945 through January 15, 1948, shall be entitled to receive, upon retirement, prior service credit for such employment prior to January 1, 1962, and the membership date shall be amended to January 1, 1978, and participating service shall be granted for the period of January 1, 1978, to January 18, 1981, upon receipt of the appropriate employee and employer contributions.
History:
L. 1983, ch. 254, § 24; June 18.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,171 Certain persons as KPERS special members; lifetime pensions.

74-49a171.
Certain persons as KPERS special members; lifetime pensions.
On and after the effective date of this act, those persons entitled to pensions pursuant to section 2 of chapter 15 of the 1983 Session Laws of Kansas, shall be special members of the Kansas public employees retirement system, and shall receive from the system during their lifetime the amounts as provided in that section or as otherwise provided by law.
History:
L. 1984, ch. 289, § 23; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,172 Prior service credit for certain members.

74-49a172.
Prior service credit for certain members.
Notwithstanding the provisions of subsection (1)(a) of K.S.A. 74-4956 and amendments thereto to the contrary, an employee whose date of birth is August 7, 1932, who became a member of the Kansas police and firemen's retirement system on January 1, 1967, and who was first employed as a fireman with a township from January 1, 1957, to May 1, 1964, shall be entitled to receive credited service for such employment with the township.
History:
L. 1984, ch. 289, § 24; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,173 Election by certain member's spouse to receive retirement benefits in lieu of accumulated contributions.

74-49a173.
Election by certain member's spouse to receive retirement benefits in lieu of accumulated contributions.
In the event that a person who became a member of the Kansas public employees retirement system on January 1, 1962, who was first employed by a participating employer on February 1, 1955, who first became a judge on May 1, 1971, and who was born January 11, 1926, attains the age of 59, dies without having actually retired, the member's spouse, if the spouse is beneficiary of the member's accumulated contributions, may elect to receive benefits as a joint annuitant under option A, calculated as if the member had attained age 60 and retired on the date of death, in lieu of receiving the member's accumulated contributions.
History:
L. 1986, ch. 294, § 15; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,174 Participating service credit for certain members of KPERS who served as acting cabinet secretary.

74-49a174.
Participating service credit for certain members of KPERS who served as acting cabinet secretary.
Notwithstanding the provisions of K.S.A. 74-4913 and amendments thereto to the contrary, any vested member of the Kansas public employees retirement system who served as an acting cabinet secretary without salary between January 1, 1987, and July 1, 1987, shall be entitled to receive participating service credit for such service.
History:
L. 1987, ch. 299, § 35; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,175 Participating service credit for certain members of KPERS for service as an employee of the legislative branch.

74-49a175.
Participating service credit for certain members of KPERS for service as an employee of the legislative branch.
Notwithstanding the provisions of K.S.A. 74-4913 and amendments thereto, any person who is a member of the Kansas public employees retirement system and who did not receive a refund of such member's accumulated contributions upon termination of employment with a participating employer shall receive participating service credit for service after January 1, 1991, as an employee of the legislative branch of the state of Kansas. Any person receiving participating service credit pursuant to this section shall not be entitled to any benefit provided in K.S.A. 46-1302 and amendments thereto.
History:
L. 1992, ch. 321, § 16; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,176 Prior service credit under the Kansas police and firemen's retirement system for certain agents of the Kansas bureau of investigation.

74-49a176.
Prior service credit under the Kansas police and firemen's retirement system for certain agents of the Kansas bureau of investigation.
Every agent employed by the Kansas bureau of investigation, as defined by K.S.A. 74-4980 and amendments thereto, on the effective date of this act who has completed at least 10 years of participating service with the Kansas bureau of investigation as a member of the Kansas police and firemen's retirement system on the effective date of this act may elect to receive a prior service credit under the Kansas police and firemen's retirement system for all service with the Kansas bureau of investigation as a narcotic violation investigator or a narcotics special agent, by filing on or before September 30, 1992, with the board of trustees of the system, a written election to receive such prior service credit. Failure to file such written election shall be presumed to be an election not to receive such prior service credit. Such election, whether to receive such prior service credit, shall be irrevocable. Such prior service credited under the provisions of this act shall not be the basis for credit under the provisions of any other retirement system.
History:
L. 1992, ch. 321, § 17; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,177 Prior service with a city of the first class to be counted toward meeting years of credit service requirements for certain members of KPERS.

74-49a177.
Prior service with a city of the first class to be counted toward meeting years of credit service requirements for certain members of KPERS.
Notwithstanding the provisions of K.S.A. 74-4914 and amendments thereto, a member who was born on December 1, 1942, who was employed from August 1967, to August 1975, by a first class city which maintains its own local pension plan and who became a member of the Kansas public employees retirement system on August 14, 1976, may count such service with such first class city in determining whether such employee has met the years of credited service requirements contained in K.S.A. 74-4914 and amendments thereto.
History:
L. 1994, ch. 293, § 39; May 5.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49a - Public Employees Retirement Systems; Prior Service Credit And Supplemental Provisions › 74-49a,178 Application of article to K.S.A. 74-49,123.

74-49a178.
Application of article to K.S.A. 74-49,123.
The provisions of article 49a of chapter 74 of the Kansas Statutes Annotated are subject to the provisions of K.S.A. 74-49,123 and amendments thereto.
History:
L. 1998, ch. 64, § 94; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49b - Deferred Compensation Plan For Public Employees › 74-49b01 Deferred compensation plan; transfer of powers, duties and functions to KPERS board; certain powers, duties and functions retained by director of accounts and reports.

74-49b01.
Deferred compensation plan; transfer of powers, duties and functions to KPERS board; certain powers, duties and functions retained by director of accounts and reports.
(a) Except as otherwise provided by subsection (b) and any other provision of this act, on January 1, 2008, all of the powers, duties, and functions of the director of accounts and reports, the secretary of administration, and the administrative oversight committee on deferred compensation relating to the deferred compensation plan established under the Kansas public employees deferred compensation act, K.S.A. 74-49b07 et seq., and amendments thereto, and including those powers, duties and functions related to the provision of services to local units of government adopting the terms of the deferred compensation plan, are hereby transferred to and imposed upon the board of trustees of the Kansas public employees retirement system.
(b) All of the powers, duties and functions of the director of accounts and reports related to deferrals and deductions from the salary or compensation of state employees in each payroll period as part of the system of regular payroll deduction and the remittance of those moneys in accordance with K.S.A. 74-49b10, and amendments thereto, shall not be transferred to the board and shall be retained by the director of accounts and reports.
(c) On January 1, 2008, the administrative oversight committee on deferred compensation is hereby abolished.
History:
L. 2007, ch. 74, § 1; January 1, 2008.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49b - Deferred Compensation Plan For Public Employees › 74-49b02 Same; KPERS board as successor to such powers, duties and functions; rules and regulations; effective.

74-49b02.
Same; KPERS board as successor to such powers, duties and functions; rules and regulations; effective.
(a) The board of trustees of the Kansas public employees retirement system shall be the successor in every way to the powers, duties and functions of the director of accounts and reports, the secretary of administration and the administrative oversight committee on deferred compensation in which the same were vested prior to the effective date of this act and that are transferred pursuant to K.S.A. 74-49b01, and amendments thereto. Every act performed in the exercise of such transferred powers, duties and functions by or under the authority of the board shall be deemed to have the same force and effect as if performed by the director of accounts and reports, the secretary of administration or the administrative oversight committee on deferred compensation in which such powers, duties and functions were vested prior to January 1, 2008.
(b) Whenever the director of accounts and reports, the secretary of administration, the administrative oversight committee on deferred compensation or words of like effect are referred to or designated by a statute, contract, memorandum of understanding, plan, grant, agreement or other document and such reference is in regard to any of the powers, duties or functions transferred to the board of trustees of the Kansas public employees retirement system pursuant to K.S.A. 74-49b01, and amendments thereto, such reference or designation shall be deemed to apply to the board. Effective January 1, 2008, all contracts related to the deferred compensation plan are assigned to the board, and the director of accounts and reports, secretary of administration, administrative oversight committee on deferred compensation and the department of administration are released from any further performance obligation on any existing contracts entered into for the deferred compensation plan.
(c) All rules and regulations, orders, plan documents, agreements, contracts and directives of the director of accounts and reports, the secretary of administration or the administrative oversight committee on deferred compensation that relate to the functions transferred by K.S.A. 74-49b01, and amendments thereto, and that are in effect on January 1, 2008, shall continue to be effective and shall be deemed to be rules and regulations, orders, plan documents, agreements, contracts and directives of the board until revised, amended, revoked or nullified pursuant to law.
History:
L. 2007, ch. 74, § 2; January 1, 2008.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49b - Deferred Compensation Plan For Public Employees › 74-49b03 Same; transfer of balances of funds and accounts to KPERS board.

74-49b03.
Same; transfer of balances of funds and accounts to KPERS board.
On the effective date of this act, the balances of all funds or accounts thereof appropriated or reappropriated for the department of administration relating to the powers, duties and functions transferred by K.S.A. 74-49b01, and amendments thereto, are hereby transferred within the state treasury to the board of trustees of the Kansas public employees retirement system and shall be used only for the purpose for which the appropriation was originally made.
History:
L. 2007, ch. 74, § 3; January 1, 2008.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49b - Deferred Compensation Plan For Public Employees › 74-49b04 Same; KPERS board as successor to all property, property rights and records.

74-49b04.
Same; KPERS board as successor to all property, property rights and records.
The board of trustees of the Kansas public employees retirement system shall succeed to all property, property rights and records that were used for or pertain to the performance of powers, duties and functions transferred to the board pursuant to K.S.A. 74-49b01, and amendments thereto. Any conflict as to the proper disposition of property, personnel or records arising under this act shall be determined by the governor, whose decision shall be final.
History:
L. 2007, ch. 74, § 4; January 1, 2008.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49b - Deferred Compensation Plan For Public Employees › 74-49b05 Same; transfer of certain officers and employees to KPERS board; retention of rights.

74-49b05.
Same; transfer of certain officers and employees to KPERS board; retention of rights.
(a) (1) All officers and employees of the department of administration who, immediately prior to January 1, 2008, are engaged in the exercise and performance of the powers, duties and functions transferred to the board of trustees of the Kansas public employees retirement system by K.S.A. 74-49b01, and amendments thereto, are transferred to the board on January 1, 2008, or on a later date or dates determined by the secretary of administration and the board.
(2) All classified employees transferred under subsection (a) shall retain their status as classified employees. Thereafter, the board may convert vacant classified positions to positions that are not classified as otherwise provided by law.
(b) Officers and employees of the department of administration transferred by this order shall retain all retirement benefits and leave balances and rights that had accrued or vested prior to the date of transfer. The service of each such officer and employee so transferred shall be deemed to have been continuous. Any subsequent transfers, layoffs or abolition of classified service positions under the Kansas civil service act shall be made in accordance with the civil service laws and any rules and regulations adopted thereunder. Nothing in this order shall affect the classified status of any transferred person employed by the department of administration prior to the date of transfer.
History:
L. 2007, ch. 74, § 5; January 1, 2008.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49b - Deferred Compensation Plan For Public Employees › 74-49b06 Same; validity of suits, actions or proceedings.

74-49b06.
Same; validity of suits, actions or proceedings.
(a) No suit, action or other proceeding, judicial or administrative, that is lawfully commenced or that could have been lawfully commenced, by or against any state agency or program mentioned in this act, or by or against any officer of the state in such officer's official capacity or in relation to the discharge of such officer's official duties, shall abate by reason of the governmental reorganization effected under the provisions of this act. The court may allow any such suit, action or other proceeding to be maintained by or against the successor of any such state agency or any officer affected.
(b) No criminal action that is commenced or that could have been commenced by the state shall abate by the taking effect of this act.
History:
L. 2007, ch. 74, § 6; January 1, 2008.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49b - Deferred Compensation Plan For Public Employees › 74-49b07 Deferred compensation plan for state employees; title of act.

74-49b07.
Deferred compensation plan for state employees; title of act.
The provisions of this section, K.S.A. 74-49b08, 74-49b09, 74-49b10, 74-49b11, 74-49b12, 74-49b13, 74-49b14 and 74-49b15, and amendments thereto, shall be known and may be cited as the Kansas public employees deferred compensation act.
History:
L. 1998, ch. 18, § 1; L. 2007, ch. 74, § 9; January 1, 2008.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49b - Deferred Compensation Plan For Public Employees › 74-49b08 Same; definitions.

74-49b08.
Same; definitions.
(a) "Act" means the Kansas public employees deferred compensation act;
(b) "beneficiary" means any person designated to receive benefits under a deferred compensation plan;
(c) "board" means the board of trustees of the Kansas public employees retirement system;
(d) "deferred compensation plan" means a plan for the benefit of current and former state employee participants that is developed and approved as provided in this act and in accordance with section 457 of the federal internal revenue code of 1986, and amendments thereto, and under which a participant elects to defer, transfer or roll over amounts as permitted by the plan; and
(e) "state" means the state of Kansas and any state agency as defined in subsection (3) of K.S.A. 75-3701, and amendments thereto.
History:
L. 1976, ch. 367, § 1; L. 1978, ch. 332, § 51; L. 1979, ch. 298, § 1; L. 2002, ch. 192, § 2; L. 2007, ch. 74, § 10; January 1, 2008.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49b - Deferred Compensation Plan For Public Employees › 74-49b11 Same; amounts deferred, transferred or rolled-over held in trust; diversion of assets prohibited; not commingled with KPERS assets, exception; not subject to premium tax or insurance law charges.

74-49b11.
Same; amounts deferred, transferred or rolled-over held in trust; diversion of assets prohibited; not commingled with KPERS assets, exception; not subject to premium tax or insurance law charges.
(a) All moneys that are deferred, transferred or rolled-over in accordance with the provisions of the deferred compensation plan, and the provisions of this act, shall be held in trust in accordance with section 457 of the federal internal revenue code of 1986, and amendments thereto, for the exclusive benefit of participants and their beneficiaries, and shall be disposed of in accordance with the terms of the participation agreement. No part of the assets of the plan may be used for, or diverted to, purposes other than for the exclusive benefit of participants and the participant's beneficiaries and for defraying reasonable expenses of the deferred compensation plan. No part of the assets of the deferred compensation plan shall be joined with or commingled with the assets of any portion of the Kansas public employees retirement system established under the provisions of K.S.A. 74-4901 et seq., and amendments thereto, except for assets pooled for investment purposes as provided in subsection (e) of K.S.A. 74-49b09, and amendments thereto.
(b) Amounts payable to the deferred compensation plan pursuant to the plan shall not be subject to any premium tax or other charges arising under the insurance laws of this state. If any such tax or charge has been paid prior to the effective date of this act, the same shall be refunded.
History:
L. 1976, ch. 367, § 5; L. 1979, ch. 298, § 4; L. 1981, ch. 355, § 1; L. 1998, ch. 18, § 3; L. 2002, ch. 192, § 5; L. 2007, ch. 74, § 13; January 1, 2008.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49b - Deferred Compensation Plan For Public Employees › 74-49b12 Same; deferred compensation payment rights not assignable.

74-49b12.
Same; deferred compensation payment rights not assignable.
No participant or beneficiary shall have the right to commute, sell, assign or otherwise transfer or convey the rights to receive any payments under a participation agreement entered into pursuant to this act and such payments and rights are expressly declared to be and shall be unassignable.
History:
L. 1976, ch. 367, § 8; L. 2007, ch. 74, § 14; January 1, 2008.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49b - Deferred Compensation Plan For Public Employees › 74-49b13 Same; rules and regulations; accounts and records.

74-49b13.
Same; rules and regulations; accounts and records.
The board may adopt rules and regulations for the implementation and administration of this act. The board shall maintain such accounts and records as are necessary and appropriate to the efficient operation of this act.
History:
L. 1976, ch. 367, § 9; L. 1983, ch. 291, § 5; L. 2007, ch. 74, § 15; January 1, 2008.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49b - Deferred Compensation Plan For Public Employees › 74-49b14 Same; participation by local governments; contributions by local governments; state not responsible for loss incurred by local government.

74-49b14. Same; participation by local governments; contributions by local governments; state not responsible for loss incurred by local government.
(a) The board may enter into an agreement with any local government of the state of Kansas making the services under contracts entered into by the board under K.S.A. 74-49b09(b), and amendments thereto, available to the local government, subject to the terms and conditions of those contracts and the agreement entered into between the board and the local governmental unit, if the local governmental unit meets all of the following conditions: (1) The local governmental unit meets the definition of eligible employer as defined in K.S.A. 74-4902, and amendments thereto;
(2) the governing body of the local governmental unit has enacted an ordinance or resolution adopting the terms of the deferred compensation plan for state employees established under K.S.A. 74-49b09, and amendments thereto, as the local government deferred compensation plan for the employees of that local governmental unit; and
(3) the governing body certified that the local governmental unit will make such local government deferred compensation plan available to its employees and will administer it in accordance with the provisions of this act, section 457 of the federal internal revenue code of 1986, and amendments thereto, and the deferred compensation plan established by the board under K.S.A. 74-49b09, and amendments thereto.
(b) Pursuant to section 401(a) of the federal internal revenue code, and subject to the provisions of K.S.A. 74-49b10, and amendments thereto, the board may establish a qualified plan under which local governmental units participating in the deferred compensation plan may contribute a specified amount to such plan.
(c) Except for such agreement, the board or any other state officer or employee shall not be involved nor incur any expense in the administration of a plan adopted by a local governmental unit under subsection (a) or (b), except to the extent that such costs are reimbursed under one or both of the methods identified in K.S.A. 74-49b09(c), and amendments thereto.
(d) The state shall not be responsible for any loss incurred by or obligation of any local governmental unit participant under a local government deferred compensation plan established as provided pursuant to subsection (a) or (b).
History:
L. 1982, ch. 335, § 1; L. 1984, ch. 289, § 25; L. 1988, ch. 301, § 31; L. 2007, ch. 74, § 16; L. 2016, ch. 76, § 13; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49b - Deferred Compensation Plan For Public Employees › 74-49b15 Same; conditions for local government employee participation; effect; tax treatment of Roth 457 plans.

74-49b15. Same; conditions for local government employee participation; effect; tax treatment of Roth 457 plans.
(a) Subject to the agreement entered into under the provisions of K.S.A. 74-49b14, and amendments thereto, the governing body of a local government unit may establish such conditions as the governing body deems advisable to govern the voluntary participation of its employees in the local government deferred compensation plan established by the local governmental unit under the provisions of K.S.A. 74-49b14, and amendments thereto.
(b) Any amount of an employee's salary or compensation that is deferred on a pre-tax basis under an authorized participation agreement shall continue to be included as regular compensation for all purposes of computing retirement and pension benefits earned by such employee. Any sum so deferred or deducted shall not be subject to state income tax for the year in which such sum is contributed but shall be subject to applicable state income taxes for the year in which distributions are received by the employee. Any amounts contributed to a Roth 457 plan under this act shall be subject to state withholding and income taxes for the year in which such sum is contributed to the plan, but shall not be subject to applicable state income taxes for the year in which distributions are received by the employee, unless the provisions of article 32 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, provide otherwise.
History:
L. 1982, ch. 335, § 2; L. 2007, ch. 74, § 17; L. 2016, ch. 76, § 14; July 1.