reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4978g Preservation of entitlement to receive pension or other benefit from state highway patrol pension fund; benefits for minor children of certain deceased members; conditions for payments; termination of payments; exemption of pension and benefits from taxes and civil liability.

74-4978g.
Preservation of entitlement to receive pension or other benefit from state highway patrol pension fund; benefits for minor children of certain deceased members; conditions for payments; termination of payments; exemption of pension and benefits from taxes and civil liability.
Any person receiving or entitled to receive a pension or any other benefit, or who will become entitled to receive a pension or any other benefit, from the state highway patrol pension fund as it existed prior to April 1, 1972, shall be entitled to receive from the Kansas police and firemen's retirement system such pension or any other benefit to the same extent and subject to the same conditions as existed on April 1, 1972. Any minor child of a member of the state highway patrol pension system or special member of the Kansas police and firemen's retirement system who died by reason of injuries received or disease contracted by such member while in the performance of such member's duties as a member of the highway patrol and whose spouse's pension was terminated because of such spouse's remarriage shall receive a monthly amount equal to the pension which was terminated due to such remarriage. Such benefits shall accrue from April 1, 1973, or the date of the spouse's remarriage, whichever is later and shall be terminated on the first day of the month in which the child dies, marries or attains the age of 18 years or in which the child attains the age of 23 years, if such child is a full-time student as provided in K.S.A. 74-49,117. All pensions and benefits received by any person under this act are hereby made and declared exempt from any tax of the state of Kansas or any political subdivision or taxing body thereof, and shall not be subject to execution, garnishment, or attachment, or any other process or claim whatsoever.
History: L. 1972, ch. 292, § 7; L. 1973, ch. 328, § 1; L. 1974, ch. 345, § 4; L. 1989, ch. 232, § 23; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4978h Employee contributions of special members.

74-4978h.
Employee contributions of special members.
Beginning with the first payment of compensation for services of a patrolman after becoming a special member of the Kansas police and firemen's retirement system, the employer shall deduct from the compensation of such special member 8% as employee contribution. Such deductions shall be remitted, as the board may provide, to the executive director for credit to the Kansas public employees retirement fund, and such deduction shall be credited to the member's individual account.
History:
L. 1972, ch. 292, § 8; L. 1990, ch. 282, § 18; L. 2001, ch. 209, § 42; May 31.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4978i Employer contributions for members electing under K.S.A. 74-4978b and special members; amortization of accrued liability.

74-4978i.
Employer contributions for members electing under K.S.A. 74-4978b and special members; amortization of accrued liability.
(a) Employer contributions shall be determined, certified, appropriated and paid to the system as provided in K.S.A. 74-4967, except that in determining the employer's prior service contribution of the Kansas highway patrol, the board, upon the recommendation of the actuary, shall include an amount to cover all liabilities (1) which shall have accrued at the time of entry into the system relating to patrolmen who elect to become members under this act, and (2) which will be incurred relating to special members and to persons receiving or entitled to receive a pension or any other benefit from the state highway patrol pension fund as it existed on the day preceding the effective date of this act. The foregoing liabilities of the Kansas highway patrol shall be added to its accrued liability as the same shall exist on June 30, 1972, and shall be amortized over the balance of the period heretofore established to amortize the accrued liability of the Kansas highway patrol. The actuary may recommend and the board may approve a plan of paying the employer's total obligation by an annual level amount necessary to maintain the actuarial reserve integrity of the Kansas public employees retirement fund, or by an annual rate of employer contribution, or by a combination of both.
(b) The employer rate of contribution for the Kansas highway patrol shall apply to the amount of compensation on which members and special members contribute. During fiscal year 1973, the rate shall be the same as heretofore certified by the board to said employer for such period.
History: L. 1972, ch. 292, § 9; April 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4979 Entry of Kansas bureau of investigation into system.

74-4979.
Entry of Kansas bureau of investigation into system.
On the effective date of this act, the Kansas bureau of investigation shall be an eligible employer as defined in K.S.A. 74-4952, and on July 1, 1968, the Kansas bureau of investigation shall become a participating employer as defined by reference in subsection (13) of K.S.A. 74-4952, said reference being to subsection (24) of K.S.A. 74-4902. The entry date into the Kansas police and firemen's retirement system of the Kansas bureau of investigation shall be July 1, 1968.
History: L. 1968, ch. 40, § 1; March 7.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4980 Definition of "agent."

74-4980.
Definition of "agent."
"Agent" means all agents of the Kansas bureau of investigation, including the director thereof if the director was a member of the Kansas police and firemen's retirement system at the time of appointment to the office of director, but shall not include any other administrative officers or employees of the Kansas bureau of investigation. Wherever the word "policeman" is used in K.S.A. 74-4951 et seq., it shall be construed to include the word agent as defined herein.
History: L. 1968, ch. 40, § 2; L. 1979, ch. 253, § 3; March 23.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4982 Continuation of membership in the Kansas bureau of investigation pension system; termination of membership.

74-4982.
Continuation of membership in the Kansas bureau of investigation pension system; termination of membership.
Any agent employed on or before June 30, 1968, who does not make election in the manner provided by this act to become a member of the Kansas police and firemen's retirement system shall continue to be a member of the Kansas bureau of investigation pension system, as the word "agent" is defined in K.S.A. 75-7a01. The filing of such election shall terminate the membership of the person filing in the Kansas bureau of investigation pension system immediately prior to the date he becomes a member of the Kansas police and firemen's retirement system.
History: L. 1968, ch. 40, § 4; March 7.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4983 Members subject to provisions of Kansas police and firemen's retirement system; mandatory retirement, disallowed; member contributions.

74-4983.
Members subject to provisions of Kansas police and firemen's retirement system; mandatory retirement, disallowed; member contributions.
(a) Agents who become members of the Kansas police and firemen's retirement system shall be subject to all of the provisions of K.S.A. 74-4951 to 74-4970, inclusive, and amendments thereto, except as is otherwise provided in this act.
(b) Prior to January 1, 1994, each agent, other than the director of the Kansas bureau of investigation, who is a member of the Kansas police and firemen's retirement system and who has reached the age of 65 years must file application for retirement with the board and if such agent refuses or neglects to do so, the board shall consider the application as having been filed on the 65th birthday of that agent. Any agent so retired shall receive a retirement benefit determined in accordance with the provisions of subsection (1) of K.S.A. 74-4958, on the basis of that agent's years of credited service. On and after January 1, 1994, there shall be no mandatory retirement for agents on account of age. The provisions of subsection (2)(b) of K.S.A. 74-4956 and amendments thereto shall not apply to agents.
(c) Beginning with the first payment of compensation for services of an agent after the agent becomes a member of the Kansas police and firemen's retirement system, the employer shall deduct from the compensation of such member 7% as employee contribution. Such deduction shall be remitted, deposited and credited as provided in K.S.A. 74-4965 and amendments thereto.
History:
L. 1968, ch. 40, § 5; L. 1979, ch. 253, § 4; L. 1993, ch. 227, § 56; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4984 Employer contributions; included in the budget; exception for first year.

74-4984.
Employer contributions; included in the budget; exception for first year.
The division of the budget and the governor shall include in the budget and in the budget request for appropriation for personal services the sum required to satisfy the employer's obligation under this act as certified by the board in the manner prescribed in K.S.A. 74-4967 and shall present the same to the legislature for allowance and appropriation. In lieu of the rate of employer contribution for the first year set out in subsection (6) of K.S.A. 74-4967, the rate of contribution of the Kansas bureau of investigation during fiscal year 1969 shall be sixteen and eight-tenths percent (16.8%) of the amount of compensation on which members contribute during said period.
History: L. 1968, ch. 40, § 6; March 7.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4985 Termination of employment; conditions for prior service credit upon returning to employment.

74-4985.
Termination of employment; conditions for prior service credit upon returning to employment.
The provisions of K.S.A. 74-4963 and amendments thereto relating to termination of employment shall be applicable in all respects to agents becoming members of the Kansas police and firemen's retirement system, except that a member who transfers from the Kansas bureau of investigation pension system and later terminates such member's employment and withdraws such member's accumulated contributions under the Kansas police and firemen's retirement system and the Kansas bureau of investigation pension system may upon returning to covered employment receive credit for such member's service prior to termination, subject to the provisions of K.S.A. 74-49,123 and amendments thereto, by repaying such member's accumulated contributions plus interest, as determined by the board, to the Kansas police and firemen's retirement system and by also repaying the accumulated contributions withdrawn from the Kansas bureau of investigation pension system plus interest at a rate specified by the board of the Kansas bureau of investigation pension system.
History:
L. 1968, ch. 40, § 7; L. 1998, ch. 64, § 82; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986 Certain agents not affected by act.

74-4986.
Certain agents not affected by act.
Nothing in this act shall be construed to repeal or amend any provisions of the law establishing the Kansas bureau of investigation pension system with respect to agents who have the option of joining the Kansas police and firemen's retirement system but do not elect to do so.
History: L. 1968, ch. 40, § 8; March 7.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986a Abolition of Kansas bureau of investigation pension board; transfer of powers and assets; credit of contributions.

74-4986a.
Abolition of Kansas bureau of investigation pension board; transfer of powers and assets; credit of contributions.
(a) On the effective date of this act, the Kansas bureau of investigation pension board is hereby abolished. On such date all of the powers provided in article 7a of chapter 75 of Kansas Statutes Annotated shall devolve upon and be performed by the board of trustees of the Kansas public employees retirement system, and all powers heretofore exercised by the Kansas bureau of investigation pension board, including management and control of the assets, funds and records of the Kansas bureau of investigation pension fund, shall be and become vested in the board of trustees of the Kansas public employees retirement system. On the effective date of this act the state treasurer shall transfer all assets and funds of the Kansas bureau of investigation pension fund to the Kansas public employees retirement fund. Such transfer shall be at the market value, bid price as quoted by a nationally recognized government bond dealer, of such assets at the close of business on the date of transfer. Whenever in the statutes of this state or in any contract or other document, the words "Kansas bureau of investigation pension board" or words of like effect are used, the same shall be deemed to mean the board of trustees of the Kansas public employees retirement system. The board of trustees may execute transfer endorsements for any stock or security of the Kansas bureau of investigation pension fund, and any such endorsement or transfer may be made in the name of the Kansas bureau of investigation pension board.
(b) On the effective date of this act and the transfer of the assets of the Kansas bureau of investigation pension fund to the Kansas public employees retirement fund, the accounts in the Kansas police and firemen's retirement system of the members who elected to become members on July 1, 1968 shall be credited with the contributions in their respective accounts in the Kansas bureau of investigation pension fund.
History: L. 1972, ch. 306, § 1; April 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986b Preservation of entitlement to receive pension or other benefit from KBI pension fund.

74-4986b.
Preservation of entitlement to receive pension or other benefit from KBI pension fund.
Any person receiving or entitled to receive a pension or any other benefit, or who will become entitled to receive a pension or any other benefit, from the Kansas bureau of investigation pension fund as it existed on the day preceding the effective date of this act shall be entitled to receive from the Kansas police and firemen's retirement system such pension or any other benefit to the same extent and subject to the same conditions as existed on said day.
History: L. 1972, ch. 306, § 2; April 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986c Employer contributions for Kansas bureau of investigation; amortization of accrued liability.

74-4986c.
Employer contributions for Kansas bureau of investigation; amortization of accrued liability.
(a) Employer contributions shall be determined, certified, appropriated and paid to the system as provided in K.S.A. 74-4967, except that in determining the employer's prior service contribution of the Kansas bureau of investigation, the board, upon the recommendation of the actuary, shall include an amount to cover all liabilities which will be incurred relating to persons receiving or entitled to receive a pension or any other benefit from the Kansas bureau of investigation pension fund as it existed on the day preceding the effective date of this act. The foregoing liabilities of the Kansas bureau of investigation shall be added to its accrued liability as the same shall exist on June 30, 1972, and shall be amortized over the balance of the period heretofore established to amortize the accrued liability of the Kansas bureau of investigation. The actuary may recommend and the board may approve a plan of paying the employer's total obligation by an annual level amount necessary to maintain the actuarial reserve integrity of the Kansas public employees retirement fund, or by an annual rate of employer contribution, or by a combination of both.
(b) During fiscal year 1973, the employer rate of contribution shall be the same as heretofore certified by the board to said employer for such period.
History: L. 1972, ch. 306, § 3; April 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986d Increase in retirement benefits for certain persons; schedule.

74-4986d.
Increase in retirement benefits for certain persons; schedule.
Any member, joint annuitant or beneficiary of a member of the Kansas public employees retirement system who is receiving a benefit from the Kansas public employees retirement system calculated in accordance with K.S.A. 74-4978g and K.S.A. 74-4986b, shall have the benefit increased permanently in accordance with the following schedule: Those members whose date of retirement occurred before January 1, 1962, will be increased fifty percent (50%); those members whose date of retirement occurred during the calendar years 1962 and 1963 will be increased thirty-two percent (32%); those members whose date of retirement occurred during the calendar years 1964 and 1965 will be increased twenty-eight percent (28%); those members whose date of retirement occurred during the calendar years 1966 and 1967 will be increased twenty-two percent (22%); those members whose date of retirement occurred during the calendar year 1968 will be increased fifteen percent (15%); those members whose date of retirement occurred during the calendar year 1969 will be increased nine percent (9%); those members whose date of retirement occurred during the calendar year 1970 will be increased two percent (2%); those members whose retirement date occurred on and after January 1, 1971, are not increased by this act; those members whose retirement date occurs on or after the effective date of this act are not increased by this act.
History:
L. 1973, ch. 325, § 1; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986e Same; increases accrue from July 1, 1973.

74-4986e.
Same; increases accrue from July 1, 1973.
The increases granted herein shall accrue from July 1, 1973, and be in addition to the increase granted under K.S.A. 74-4943.
History:
L. 1973, ch. 325, § 2; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986f Affiliation with system by educational institution for university police officers; definitions.

74-4986f.
Affiliation with system by educational institution for university police officers; definitions.
As used in this act:
(a) "Educational institution" means any state educational institution under the control and supervision of the state board of regents; and
(b) "university police officer" means university police officers employed by the chief executive officer of any educational institution. Wherever the word "policeman" is used in K.S.A. 74-4951 et seq., and amendments thereto, such word shall be construed to include the words "university police officer."
History:
L. 1988, ch. 302, § 26; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986g Same; application for affiliation; credited service.

74-4986g.
Same; application for affiliation; credited service.
(a) On the effective date of this act, any educational institution shall be an eligible employer as defined in K.S.A. 74-4952 and amendments thereto. Any such educational institution may affiliate with the Kansas police and firemen's retirement system established under the provisions of K.S.A. 74-4951 et seq. and amendments thereto. Such educational institution shall make application for affiliation with such system in the manner provided by K.S.A. 74-4954 and amendments thereto, to be effective on July 1 next following application.
(b) Each educational institution affiliating pursuant to the provisions of subsection (a) shall appropriate and pay to the system a sum sufficient to satisfy the obligations hereunder as certified by the board.
(c) For the purposes of determining and computing retirement benefits and death and disability benefits computed upon the basis of credited service of a university police officer appointed under the provisions of this act, the term "credited service," as used in K.S.A. 74-4951 et seq. and amendments thereto, means and includes only participating service with the participating employer, except as hereinafter provided:
(1) Credited service of any employee with any participating employer prior to becoming a member under these provisions shall be considered and included in determining if the death or disability of such employee was service connected under the provisions of subsection (10) of K.S.A. 74-4952 and amendments thereto and for the purposes of determining the eligibility of such officer for nonservice-connected death and disability benefits under the provisions of subsection (2) of K.S.A. 74-4959 and amendments thereto and subsection (2) of K.S.A. 74-4960 and amendments thereto.
(2) Notwithstanding the provisions of K.S.A. 74-4957 and 74-4963 and amendments thereto, all credited service of any employee with any participating employer prior to becoming a member under these provisions shall be included and counted together with credited participating service for the meeting of requirements of years of service fixed under the provisions of such sections.
Any rights and benefits accruing to any employee of an educational institution prior to the effective date of affiliation shall be determined and computed pursuant to the provisions of K.S.A. 74-4901 et seq. and amendments thereto. Any member who becomes a member pursuant to this section, who has a vested retirement benefit pursuant to K.S.A. 74-4917 and amendments thereto and who terminates employment prior to attaining a vested benefit pursuant to K.S.A. 74-4963 and amendments thereto may have such service credited for purposes of determining and computing retirement benefits pursuant to K.S.A. 74-4901 et seq. and amendments thereto.
History:
L. 1988, ch. 302, § 27; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986h Same; election to become a member by a university police officer.

74-4986h.
Same; election to become a member by a university police officer.
(a) Each university police officer employed by any educational institution on the date of affiliation of such educational institution, may become a member of the Kansas police and firemen's retirement system on the first day of the payroll period of such university police officer, coinciding with or following the entry date of any such educational institution, only by filing with the board of trustees of the system, on or before the entry date of any such educational institution, a written election to become a member of the system. Failure to file such written election shall be presumed to be an election not to become a member of the system. Such election, whether to become a member or not to become a member, shall be irrevocable.
(b) Each university police officer who is on an authorized leave of absence or is in the military service on any such educational institution's entry date may become a member of the Kansas police and firemen's retirement system on the first day of the first payroll period of such university police officer, coinciding with such university police officer's return to active employment and any such educational institution's payroll, only by filing with the board of trustees of the system within 10 days after such return to active employment a written election to become a member of the system. Failure to file such written election shall be presumed to be an election not to become a member of the system. Such election, whether to become a member or not to become a member, shall be irrevocable.
(c) Every person who is employed as a university police officer on or after the entry date of any such educational institution into the Kansas police and firemen's retirement system shall become a member of the Kansas police and firemen's retirement system on the first day of such employment.
History:
L. 1988, ch. 302, § 28; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986i Same; application of K.S.A. 74-4951 through 74-4970; employee contributions; deductions.

74-4986i.
Same; application of K.S.A. 74-4951 through 74-4970; employee contributions; deductions.
(a) University police officers who become members of the Kansas police and firemen's retirement system shall be subject to all the provisions of K.S.A. 74-4951 through 74-4970 and amendments thereto, except as otherwise provided in this act.
(b) Beginning with the first payment of compensation for services of a university police officer after becoming a member of the Kansas police and firemen's retirement system, the employer shall deduct from the compensation of such member 7% as employee contributions. Such deductions shall be remitted, deposited and credited as provided in K.S.A. 74-4965 and amendments thereto.
History:
L. 1988, ch. 302, § 29; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986j Same; employer contributions.

74-4986j.
Same; employer contributions.
The division of the budget and the governor shall include in the budget and in the budget request for appropriations for personnel services the amount required to satisfy the employer's obligation under this act as certified by the board of trustees of the system, and shall present the same to the legislature for allowance and appropriation.
History:
L. 1988, ch. 302, § 30; L. 1991, ch. 237, § 13; L. 1992, ch. 321, § 32; L. 1993, ch. 227, § 47; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986k Deferred retirement option program.

74-4986k. Deferred retirement option program.
(a) The provisions of K.S.A. 74-4986k through 74-4986r, and amendments thereto, shall be known and may be cited as the Kansas deferred retirement option program act, and shall be effective on and after January 1, 2016.
(b) The provisions of this act shall be part of and supplemental to the provisions of K.S.A. 74-4901 et seq., and amendments thereto, subject to the limitations contained in this act.
History:
L. 2015, ch. 77, § 4; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986l Definitions.

74-4986l. Definitions.
(a) As used in this act, unless otherwise provided or the context otherwise requires:
(1) "Act" means the Kansas deferred retirement option program act;
(2) "board" means the board of trustees of the Kansas public employees retirement system;
(3) "DROP" means the deferred retirement option program established by K.S.A. 74-4986m, and amendments thereto;
(4) "DROP account" means the notional account to which is credited the monthly DROP accrual;
(5) "DROP period" means the period of time that a member elects to participate in the DROP pursuant to K.S.A. 74-4986n, and amendments thereto;
(6) "member" means any member of the Kansas police and firemen's retirement system who is eligible to participate in the DROP and who elects to participate in the DROP as provided in this act;
(7) "monthly DROP accrual" means the amount equal to the monthly retirement benefit that would have been payable to the member had the member terminated service and retired on the day the member elected; and
(8) "system" means the Kansas police and firemen's retirement system.
(b) Unless specifically provided in this section or in this act, words and phrases used in this act mean the same as provided under the provisions of K.S.A. 74-4901 et seq. and 74-4951 et seq., and amendments thereto.
History:
L. 2015, ch. 77, § 5; L. 2019, ch. 50, § 5; L. 2021, ch. 75, § 4; L. 2023, ch. 46, § 2; April 27.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986m Same; interest credits.

74-4986m. Same; interest credits.
(a) The board shall establish within the Kansas police and firemen's retirement system a deferred retirement option program for members. The board shall administer the DROP in compliance with the federal internal revenue code and applicable treasury regulations, including, but not limited to, the incidental benefit and required minimum distribution requirements of section 401(a)(9) of the federal internal revenue code.
(b) The board shall establish a DROP account for each member. Each DROP account shall be credited annually with interest as provided in this subsection. Interest may only be credited in a year in which the actual rate of return on the market value on the investments of the DROP reach the system's assumed investment rate of return. Such interest credit may not exceed 50% of the actual rate of return, and such interest credit shall not exceed 3%.
History:
L. 2015, ch. 77, § 6; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986n Election; requirements; continued service.

74-4986n. Election; requirements; continued service.
(a) (1) A member who is appointed or employed prior to July 1, 1989, and who did not make an election pursuant to K.S.A. 74-4955a, and amendments thereto, may elect to participate in the DROP by making application in such form prescribed by the system at the attainment of age 55 and the completion of 20 years of credited service or at the completion of 32 years of credited service regardless of the age of such member.
(2) A member who is appointed or employed on or after July 1, 1989, or who made an election pursuant to K.S.A. 74-4955a, and amendments thereto, may elect to participate in the DROP by making application in such form prescribed by the system at the attainment of age 55 and the completion of 20 years of credited service, age 50 and the completion of 25 years of credited service or age 60 with the completion of 15 years of credited service.
(b) A member shall indicate on the application the DROP period such member wishes to participate in the DROP. A member may elect to participate in the DROP for a minimum of three years and may not participate for more than five years from the effective date of the election to participate in the DROP. A member may participate in the DROP only once. Once the application is accepted by the system, such member becomes a DROP participant. If a member fails to participate in the DROP for a minimum of three years, all of the member's interest credits shall be forfeited, unless such member retires due to disability as defined in K.S.A. 74-4952, and amendments thereto. A member who remains in active service at the expiration of the member's elected DROP period shall not be eligible for any additional interest credits. A member who first elected a DROP period of less than five years may extend, with the employer's authorization, such DROP period upon making application to the system. The total aggregate DROP period for a member shall be consecutive and shall not exceed five years from the effective date of the initial election to participate in the DROP.
(c) A member who makes an election under this section shall continue in the active service under the Kansas police and firemen's retirement system but shall not earn service credit under K.S.A. 74-4951 et seq., and amendments thereto, after the election's effective date. On and after the effective date of the member's election to participate, such member is ineligible to purchase service credit under K.S.A. 74-4901 et seq., and amendments thereto.
(d) Participation in the DROP by a member does not guarantee continued employment. During a member's participation in the DROP, employer contributions under K.S.A. 74-4967, and amendments thereto, and member contributions under K.S.A. 74-4965, and amendments thereto, shall be made to the retirement system. No member or employer contributions shall be applied to a member's DROP account.
History:
L. 2015, ch. 77, § 7; L. 2021, ch. 75, § 5; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986p Termination events.

74-4986p. Termination events.
(a) A member's participation in the DROP ceases on the occurrence of the earliest of the following:
(1) Termination of the member's active service with a participating employer of the system;
(2) the last day of the member's elected DROP period that begins on the effective date of the member's election to participate in the DROP;
(3) retirement due to disability as defined in K.S.A. 74-4952, and amendments thereto; or
(4) the member's death.
(b) If a member dies before taking a distribution from such member's DROP account, the member's designated beneficiary shall receive a lump-sum payment equal to the member's DROP account balance, including any lump sum credited as provided in K.S.A. 74-4986o(d), and amendments thereto. If the DROP member has not named a beneficiary for such member's DROP account, the amount in the DROP account shall be paid to the beneficiary of the member's retirement benefit.
History:
L. 2015, ch. 77, § 9; L. 2016, ch. 76, § 9; L. 2019, ch. 50, § 6; L. 2023, ch. 46, § 3; April 27.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986q Same; distributions.

74-4986q. Same; distributions.
(a) A member, who satisfies the requirements of this act, shall be entitled to a distribution of such member's DROP account, including any lump sum credited as provided in K.S.A. 74-4986o(d), and amendments thereto. Such distribution may be through any combination of the following payout options, each of which is subject to the applicable provisions of the federal internal revenue code and the applicable regulations of the internal revenue service:
(1) A direct rollover to an eligible retirement plan; or
(2) a lump-sum distribution.
(b) The board may specify minimum account balances for purposes of allowing benefit payment options and rollovers in accordance with federal law.
History:
L. 2015, ch. 77, § 10; L. 2016, ch. 76, § 10; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4986r Expiration of DROP program act.

74-4986r. Expiration of DROP program act.
The provisions of K.S.A. 74-4986k through 74-4986r, and amendments thereto, shall expire on January 1, 2031.
History:
L. 2015, ch. 77, § 11; L. 2019, ch. 50, § 7; L. 2023, ch. 46, § 4; April 27.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4989 Lump-sum death benefit for retirants.

74-4989.
Lump-sum death benefit for retirants.
(1) (a) Except as provided in (b), pursuant to the provisions of K.S.A. 74-49,128, and amendments thereto, upon the death of a retirant, the board of trustees of the Kansas public employees retirement system shall pay a lump-sum death benefit to: The retirant's beneficiary which shall not exceed $4,000 for such retirant, less any amount payable for funeral benefits under the applicable provisions of any local police or fire pension plan, as defined by subsection (c) of K.S.A. 12-5001 and amendments thereto; or to a funeral establishment as directed by the retirant and filed in the office of the system prior to such retirant's death.
(b) Notwithstanding the provisions of K.S.A. 74-4923 and amendments thereto, any amounts owed the system shall be deducted from such lump-sum death benefit.
(2) As used in this section, "retirant" means any person who is a member or special member of the Kansas public employees retirement system, the Kansas police and firemen's retirement system, the state school retirement system or the retirement system for judges and who has retired.
History:
L. 1982, ch. 319, § 2; L. 1983, ch. 254, § 18; L. 1985, ch. 254, § 21; L. 1986, ch. 294, § 13; L. 1987, ch. 299, § 32; L. 1993, ch. 227, § 48; L. 1994, ch. 293, § 23; L. 1995, ch. 267, § 27; L. 2000, ch. 152, § 25; L. 2001, ch. 209, § 43; May 31.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4991 Membership in public employees retirement system authorized for members of legislature; entry date.

74-4991.
Membership in public employees retirement system authorized for members of legislature; entry date.
Each person who was a member of the legislature on January 1, 1974, and each person who serves as a member of the legislature after January 1, 1974, and each former member of the legislature who is eligible to receive benefits or who will become eligible to receive benefits under the provisions of K.S.A. 1972 Supp. 46-1301, as they existed on the day preceding the effective date of this act, shall become an eligible employee on the entry date or upon taking the oath of office for the office to which such person is elected if such election occurs after the entry date of such person's employer. The entry date of the state of Kansas relating to all members of the legislature or former members of the legislature covered by this act shall be January 1, 1974. "Members of the legislature" as used in this act shall mean any person elected or appointed to the legislature.
History: L. 1973, ch. 329, § 1; L. 1975, ch. 413, § 2; April 25.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4993 Same; rights, duties, liabilities and benefits for members; computation of prior service annual salary.

74-4993.
Same; rights, duties, liabilities and benefits for members; computation of prior service annual salary.
Upon becoming a member as that term is defined in subsection (21) of K.S.A. 74-4902 members of the legislature or former members of the legislature as described in K.S.A. 74-4991, shall be entitled to and governed by all the provisions relating to rights, powers, duties, liabilities and benefits for members, their dependents and beneficiaries. For the purposes of this act the member's prior service annual salary shall be computed by multiplying by twelve (12) the highest monthly compensation received as such member of the legislature in the year immediately preceding the entry date as defined in this act or in the last year during which he or she served as a member of the legislature.
History: L. 1973, ch. 329, § 3; L. 1975, ch. 413, § 4; April 25.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4996 Same; act supplemental to Kansas public employees retirement act; first retirement date.

74-4996.
Same; act supplemental to Kansas public employees retirement act; first retirement date.
This act or acts amendatory hereof and supplemental hereto shall become a part of the Kansas public employees retirement act as defined in subsection (2) of K.S.A. 74-4902 and shall be governed thereby in all respects, except if words and phrases herein used appear to have a different meaning, the provisions of this act shall prevail. The first retirement date under this act will be January 1, 1974. No member shall be entitled to receive the retirement benefits provided for under the provisions of this act while serving as a member of the legislature as described in K.S.A. 74-4991.
History: L. 1973, ch. 329, § 6; L. 1975, ch. 413, § 6; April 25.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4997 Same; severability.

74-4997.
Same; severability.
If any clause, paragraph, subsection or section of this act shall be held invalid or unconstitutional it shall be conclusively presumed that the legislature would have enacted the remainder of this act without such invalid or unconstitutional clause, paragraph, subsection or section.
History:
L. 1973, ch. 329, § 7; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4998 Same; rights under act; waiver of rights under K.S.A. 46-1301.

74-4998.
Same; rights under act; waiver of rights under K.S.A. 46-1301.
Nothing in this act shall affect any right or interest that any legislator may have acquired under K.S.A. 1972 Supp. 46-1301, unless such a person elects to become a member under this act, in which case such person shall be deemed to have waived all rights he had or may have had under said 46-1301.
History: L. 1973, ch. 329, § 8; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4998e Same; retirement benefits; vesting, application.

74-4998e.
Same; retirement benefits; vesting, application.
If an elected state official has completed eight years of credited service at date of termination, such elected state official automatically shall be granted a vested retirement benefit in the system, except that at any time prior to the commencement of retirement benefit payments the elected state official may withdraw accumulated contributions, whereupon no other benefits shall be payable for such elected state official's prior and participating service credit. Eligibility of such elected state official for retirement benefits and procedures for making application for retirement benefits shall be in accordance with K.S.A. 74-4914 and amendments thereto. Such elected state official shall make application for retirement in such form as may be prescribed by the board and retirement benefits shall accrue from the first day of the month following receipt of such application. The amount of the retirement benefit shall be determined as provided in K.S.A. 74-4915 and amendments thereto.
History:
L. 1988, ch. 302, § 23; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4998f Same; employer contributions; determination and payment.

74-4998f.
Same; employer contributions; determination and payment.
(a) The board shall certify, on or before July 15 of each year, to the division of budget an actuarially determined estimate of the rate of contribution which will be required, together with all elected state official's contributions and other assets of the retirement system to pay all liabilities which shall exist or accrue under the provisions of this act. The rate of contribution for the state determined under this section shall not include the costs of administration of the system. The rate of contribution certified as provided in this section will first apply to the fiscal year commencing in calendar year 1988. For the fiscal year commencing in calendar year 1991, the employer rate of contribution for the state shall be 7.9% of the amount of compensation upon which the elected state officials contribute during the period.
(b) The division of the budget and the governor shall include in the budget and in the budget request for appropriations for personal services the sum required to satisfy the state's obligation under the provisions of this act as certified by the board and shall present the same to the legislature for allowance and appropriation.
History:
L. 1988, ch. 302, § 24; L. 1991, ch. 237, § 14; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4998g Elected state official provision supplemental to KPERS act.

74-4998g.
Elected state official provision supplemental to KPERS act.
Except as specifically provided, the provisions of K.S.A. 74-4998b through 74-4998f and amendments thereto shall be part of and supplemental to the provisions of K.S.A. 74-4901 et seq. and amendments thereto and shall be governed thereby in all respects, including, but not limited to, the provisions of K.S.A. 74-49,123 and amendments thereto.
History:
L. 1988, ch. 302, § 25; L. 1998, ch. 64, § 90; July 1.
2023 Kansas Statutes › Chapter 74 - State Boards, Commissions And Authorities › Article 49 - Public Employees Retirement Systems › 74-4999 Persons formerly members of court reporters retirement system made members or special members of Kansas public employees retirement system; statutes applicable.

74-4999.
Persons formerly members of court reporters retirement system made members or special members of Kansas public employees retirement system; statutes applicable.
(a) As used in this section, "member of the retirement system for court reporters" means any official court reporter who, under the law in effect prior to July 1, 1975, had been making the required contributions to the Kansas retirement fund for official court reporters, or any former official court reporter who, under the law in effect prior to July 1, 1975, shall have made the required contributions to the Kansas retirement fund for official court reporters and shall have not received a refund of such contributions.
(b) On and after July 1, 1975, every member of the retirement system for court reporters who has not retired thereunder shall be a member of the Kansas public employees retirement system and, except as otherwise provided in this act, shall be subject to the provisions of K.S.A. 74-4901 to 74-4929, inclusive, and acts amendatory thereof or supplemental thereto.
(c) On and after July 1, 1975, every person who has retired and has been receiving or is eligible to receive an annuity from the Kansas retirement fund for official court reporters, and every other person who has been receiving benefits from the Kansas retirement fund for official court reporters shall be a special member of the Kansas public employees retirement system and, except as otherwise provided in this act, shall be subject to the provisions of K.S.A. 74-4901 to 74-4929, inclusive, and acts amendatory thereof or supplemental thereto.
History:
L. 1975, ch. 191, § 1; July 1.