reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 5. State and Local Administration › Article 10. Public Employee Benefits › Chapter 18. Public Safety Officer Survivor Health Coverage › 5-10-18-4. Required Offer of Health Coverage; Duration

Sec. 4. (a) If an employer of a public safety officer who dies in the line of duty after December 31, 2017, offers health coverage for active employees, the employer shall offer to provide and pay for health coverage under the health coverage plan provided for active employees for the surviving spouse and each natural child, stepchild, and adopted child of the public safety officer.
(b) The health coverage for a surviving natural child, stepchild, or adopted child of the public safety officer provided under subsection (a) continues:
(1) until the child becomes eighteen (18) years of age;
(2) until the child becomes twenty-three (23) years of age, if the child is:
(A) enrolled in and regularly attending a secondary school; or
(B) a full-time student at an accredited college or university; or
(3) during the entire period of the child's physical or mental disability;
whichever period is longest.
(c) If the employer of a public safety officer who dies in the line of duty after December 31, 2017, offers health coverage to active employees, the health coverage that the employer provides to a surviving spouse and each natural child, stepchild, and adopted child of the public safety officer under subsection (a) must be equal to that offered to active employees.
(d) The employer's offer to provide and pay for health coverage under subsection (a) must remain open as long as the employer continues to offer health coverage for active employees, and:
(1) the surviving spouse is eligible for the health coverage under subsection (a); or
(2) a natural child, a stepchild, or an adopted child of the public safety officer is eligible for the health coverage under subsections (a) and (b).
As added by P.L.111-2019, SEC.2.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 1. Definitions › 5-10.1-1-1. "Employee"

Sec. 1. "Employee" as used in this article includes:
(1) an elected or appointed officer of the state and of a political subdivision;
(2) a senior judge appointed under IC 33-24-3-7; and
(3) a duly elected prosecuting attorney of a judicial circuit.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.40-1990, SEC.2; P.L.98-2004, SEC.66.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 1. Definitions › 5-10.1-1-2. "Employee Tax" and "Employee Contribution"

Sec. 2. "Employee tax" and "employee contribution", as used in this article, means the tax imposed by section 3101 of the Internal Revenue Code.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.2-1987, SEC.10.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 1. Definitions › 5-10.1-1-3. "Employer Contribution" and "Matching Contribution"

Sec. 3. "Employer contribution" and "matching contribution", as used in this article, means the tax imposed by section 3111 of the Internal Revenue Code.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.2-1987, SEC.11.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 1. Definitions › 5-10.1-1-4. "Federal Insurance Contributions Act"

Sec. 4. "Federal Insurance Contributions Act", as used in this article, means subchapters A and B of chapter 21 of the Internal Revenue Code.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.2-1987, SEC.12.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 1. Definitions › 5-10.1-1-5. "Federal Administrator"

Sec. 5. Federal Administrator. "Federal administrator" as used in this article means the federal security administrator and includes the secretary of health, education, and welfare of the United States and any individual to whom the federal security administrator has delegated any of his functions under the Social Security Act with respect to coverage of employees of a state and its political subdivisions.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 1. Definitions › 5-10.1-1-6. "Governing Body"

Sec. 6. "Governing body" means the fiscal body of a county, city, town, or township, trustee, the township board, board of school commissioners, library board, or any board which by law is authorized to fix a rate of taxation on property of a political subdivision, or any other board which is empowered to administer the affairs of any department of, or associated with, a political subdivision, which department receives revenue independently of, or in addition to, funds obtained from taxation.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.8-1987, SEC.9; P.L.8-1989, SEC.19.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 1. Definitions › 5-10.1-1-7. "Political Subdivision"

Sec. 7. Political Subdivision. "Political subdivision" as used in this article means a county, city, town, township, political body corporate, political entity, local housing authority, public school corporation, public library, public utility of a county, city, town, or township whether the public utility is operated by the city or town or under the terms of a trusteeship for the benefit of the city or town, and a department of, or associated with, a county, city, town, or township, which department receives revenue independently of, or in addition to, funds obtained through taxation. A state agency or a judicial circuit may not be construed as a political subdivision.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 1. Definitions › 5-10.1-1-8. "State Agency"

Sec. 8. "State agency" as used in this article means the Indiana public retirement system.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.35-2012, SEC.27.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 1. Definitions › 5-10.1-1-9. "Social Security Act"

Sec. 9. Social Security Act. "Social Security Act" as used in this article means the act of Congress approved August 14, 1935, chapter 531, 49 Stat. 620 (42 U.S.C. 301), as amended, and any rules or regulations issued pursuant to it.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 1. Definitions › 5-10.1-1-10. "Agreement"

Sec. 10. Agreement. "Agreement" as used in this article means the federal-state agreement specified in chapter 2 of this article.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 1. Definitions › 5-10.1-1-11. Gender; Number

Sec. 11. Gender; Number. (a) When a masculine pronoun is used in this article, it refers to the masculine, feminine, or neuter, as appropriate.
(b) The singular form of any noun used in this article includes the plural, and the plural includes the singular, as appropriate.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 2. The Federal-State Agreement › 5-10.1-2-1. Intent

Sec. 1. Intent. The procedures of this article are established to provide the basic protection of the Social Security Act to public employees and their dependents and survivors on as broad a basis as is permitted by the Social Security Act.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 2. The Federal-State Agreement › 5-10.1-2-2. Authorization

Sec. 2. Authorization. The state agency with the approval of the governor may enter into a federal-state agreement with the federal administrator to extend the benefits of the Social Security Act to the employees of the state and its political subdivisions.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 2. The Federal-State Agreement › 5-10.1-2-3. Coverage

Sec. 3. Coverage. (a) The agreement must cover services which are performed by an employee for the state or political subdivision and which are covered by a plan which conforms to the agreement and has been approved by the state agency.
(b) The agreement may not cover services which are covered by the Social Security Act without an agreement or which may not be included in an agreement under the Social Security Act.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 2. The Federal-State Agreement › 5-10.1-2-4. Effective Date

Sec. 4. Effective Date. The agreement or a modification to it must contain an effective date for the coverage of services. The effective date of the agreement may not be earlier than permitted by the Social Security Act or earlier than January 1 of the year in which the agreement is entered into.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 2. The Federal-State Agreement › 5-10.1-2-5. Payment to Secretary of Treasury

Sec. 5. Payment to the Secretary of Treasury. The state shall pay to the secretary of the treasury, as prescribed under the Social Security Act, contributions equal to the sum of taxes which would be imposed by the Federal Insurance Contributions Act if the act applied to services covered by the agreement.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 2. The Federal-State Agreement › 5-10.1-2-6. Permissible Provisions

Sec. 6. Permissible Provisions. The agreement may contain such provisions concerning coverage, benefits, contributions, effective date, modification and termination of the agreement, administrative, and other appropriate matters as the state agency and federal administrator agree upon.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 2. The Federal-State Agreement › 5-10.1-2-7. Termination of Coverage

Sec. 7. Termination of Coverage. Coverage by the Social Security Act may be terminated by sending a written notice of termination to the federal administrator. The termination is effective if:
(1) the notice is filed two (2) years before the time of termination; and
(2) the employees have been covered for five (5) years or more before the date on which the federal administrator receives the notice.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 2. The Federal-State Agreement › 5-10.1-2-8. Rules and Regulations

Sec. 8. Rules and Regulations. The state agency may make and publish such rules and regulations as it finds appropriate for the implementation of this article.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 2. The Federal-State Agreement › 5-10.1-2-9. Exclusion of Election Workers

Sec. 9. (a) The agreement shall be modified to exclude services performed by an election official or an election worker for calendar year 2007 in which the remuneration paid for such services is less than one thousand three hundred dollars ($1,300), and for each calendar year after 2007 in which the remuneration paid is less than the adjusted amount, as described in subsection (b), beginning with services performed in the year that this modification was mailed or delivered by other means to the Commissioner of Social Security.
(b) The one thousand three hundred dollar ($1,300) limit on the excludable amount of remuneration paid in a calendar year for the services specified in this modification will be subject to adjustment for calendar years after 2007 to reflect changes in wages in the economy without any further modification of the agreement, with respect to such services performed during such calendar years, in accordance with Section 218(c)(8)(B) of the Social Security Act.
(c) This exclusion applies to all coverage groups of the state and its political subdivisions currently (as of the date this modification is executed), including under this agreement and to which the agreement is hereafter made applicable.
As added by P.L.234-2007, SEC.208.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 2.5. Public Employee Sick Pay Plan › 5-10.1-2.5-1. Definition

Sec. 1. As used in this chapter, "sick pay plan" means a plan that:
(1) provides for an employer to make payments in lieu of wages to employees on account of sickness or accident disability; and
(2) meets the requirements of 42 U.S.C. 409(b) or (d).
As added by Acts 1979, P.L.34, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 2.5. Public Employee Sick Pay Plan › 5-10.1-2.5-2. State Employees; Establishment; Appropriations; Authorization

Sec. 2. The governor may establish a sick pay plan for state employees. If the governor establishes a sick pay plan, the general assembly may make separate appropriations for the money needed to fund the payments required under the plan.
As added by Acts 1979, P.L.34, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 2.5. Public Employee Sick Pay Plan › 5-10.1-2.5-3. Political Subdivision Employees; Establishment; Appropriations

Sec. 3. Each political subdivision may establish a sick pay plan for the employees of the political subdivision. If a political subdivision establishes a sick pay plan, the governing body of the political subdivision may make separate appropriations for the money needed to fund the payments required under the plan.
As added by Acts 1979, P.L.34, SEC.1. Amended by Acts 1981, P.L.49, SEC.1; Acts 1982, P.L.37, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 3. Coverage of Employees of Political Subdivisions › 5-10.1-3-1. Authorization

Sec. 1. Authorization. Each political subdivision without a retirement system for its employees may submit for approval by the state agency a plan for extending the Social Security Act to its employees.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 3. Coverage of Employees of Political Subdivisions › 5-10.1-3-2. Approval of Plan

Sec. 2. Approval of the Plan. The state agency shall approve the plan and any amendments if they conform to the agreement and the regulations of the state agency. The state agency may not finally disapprove a plan or terminate an approved plan without reasonable notice and opportunity for a hearing for the political subdivision.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 3. Coverage of Employees of Political Subdivisions › 5-10.1-3-3. Required Elements of Plan

Sec. 3. Required Elements of the Plan. The plan must:
(1) be in conformity with the requirements of the Social Security Act and with the agreement;
(2) provide that all services covered by the federal-state agreement in employment for the political subdivision is covered by the plan, except that it may exclude services to which section 218(c)(3), 218(c)(5), 218(c)(6), or 218(d) of the Social Security Act is applicable;
(3) specify the source from which the funds necessary to make the payments required of the political subdivision by this article are expected to be derived and contain reasonable assurance that the source will be adequate for that purpose;
(4) provide for such methods of administration of the plan by the political subdivision as are found by the state agency to be necessary for the proper administration of the plan;
(5) provide that the political subdivision shall:
(A) make such reports as the state agency requires; and
(B) comply with such provisions as the state agency or the federal administrator finds necessary to assure the correctness of the reports; and
(6) authorize the state agency to terminate the plan in its entirety if the state agency finds a failure to comply substantially with any provision of the plan. The termination takes effect at the expiration of such notice and on such conditions as are provided by the state agency, in accordance with the Social Security Act.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.7-2015, SEC.5.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 3. Coverage of Employees of Political Subdivisions › 5-10.1-3-4. Ordinances

Sec. 4. Ordinances. (a) Employees of a political subdivision without a retirement system are entitled to coverage by the Social Security Act if:
(1) the governing body passes an ordinance or resolution which it submits to the state agency within ten (10) days after passage;
(2) the ordinance contains an effective date for coverage which must be January 1 of any year;
(3) the ordinance is approved by the state agency; and
(4) the political subdivision and the federal administrator approve an agreement for the political subdivision which conforms to the federal-state agreement submitted by the state agency.
(b) On approval, the state agency shall furnish to the governing body an estimate of the costs for the first year of coverage. After the first year, the state agency shall certify to the governing body before July 2 of each year the amount of estimated costs for the next calendar year which amount if it is to be raised by a general property tax levy shall be included in the appropriation ordinance as provided in law for raising taxes assessed against property.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 3. Coverage of Employees of Political Subdivisions › 5-10.1-3-5. Participation in Public Employees' Retirement Fund

Sec. 5. Participation in the Public Employees' Retirement Fund. A political subdivision which is eligible to become a participant in the public employees' retirement fund may be covered by the Social Security Act by becoming a participant as specified in IC 5-10.3-6. If the political subdivision has a retirement system, it must follow the procedures specified in chapter 4 of this article.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 4. Coverage of Members of Retirement Systems › 5-10.1-4-1. Referenda

Sec. 1. The governor may conduct separate referenda for each of the following retirement systems to determine whether the positions covered by the systems will be included in the agreement:
(1) the Indiana state teachers' retirement fund;
(2) the public employees' retirement fund;
(3) each retirement system established by a state educational institution; and
(4) each other retirement system which is financially supported by a political subdivision if the board or governing body administering the retirement system requests a referendum.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.2-2007, SEC.88.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 4. Coverage of Members of Retirement Systems › 5-10.1-4-2. Procedure for Referenda

Sec. 2. (a) Each referendum shall be conducted in compliance with section 218(d) of the Social Security Act.
(b) The governor may designate the board or governing body administering the affairs of each retirement system, or the board of trustees in the case of state educational institutions, as the agency to conduct the referendum for the system.
(c) Each board or governing body shall pay the expenses of the referendum for the system it administers, except that:
(1) the expenses of the referendum for a political subdivision participating in the public employees' retirement fund shall be paid by the political subdivision; and
(2) the expenses of the referendum for a state educational institution shall be paid by the institution.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.2-2007, SEC.89.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 4. Coverage of Members of Retirement Systems › 5-10.1-4-3. Referenda for Public Employees' Retirement Fund

Sec. 3. Referenda for Public Employees' Retirement Fund. (a) Separate referenda must be conducted for state employees and for employees of each participating political subdivision who are members of the public employees' retirement fund.
(b) Members of the public employees' retirement fund who are classified as federal employees by the secretary of agriculture of the United States and who participate in the federal civil service retirement system may not vote in any referendum.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 4. Coverage of Members of Retirement Systems › 5-10.1-4-4. Effect of Affirmative Vote in Referenda

Sec. 4. Effect of Affirmative Vote in Referenda. (a) If a majority of the employees in a retirement system vote in the affirmative in the referendum, the governor shall:
(1) certify to the secretary of health, education and welfare of the United States that the conditions prescribed by the Social Security Act have been met; and
(2) notify the state agency of the certification.
(b) The state agency shall then request a modification of the agreement by the federal administration to include service in positions covered by these retirement systems.
(c) The state agency, or the governing body for a political subdivision, may request that the modification not include the following positions covered by a retirement system:
(1) services of an emergency nature;
(2) elective positions;
(3) part-time positions;
(4) positions, the compensation for which is paid on a fee basis;
(5) agricultural labor; and
(6) service performed by a student, if the service would be excluded if done for a private employer.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 4. Coverage of Members of Retirement Systems › 5-10.1-4-5. Effect of Negative Vote in Referenda

Sec. 5. Effect of Negative Vote in Referenda. (a) If in a referendum the vote of the majority is negative, no member of the retirement system may be included in a modification of the agreement.
(b) A subsequent referendum may be conducted upon the request of the board or governing body. However, no subsequent referendum may be conducted until one (1) year after a prior referendum.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 4. Coverage of Members of Retirement Systems › 5-10.1-4-6. Effective Date of Modification

Sec. 6. (a) The effective date of a modification of the agreement must be determined by resolution of the board of each of the following retirement systems:
(1) The applicable pension system administered by the Indiana public retirement system.
(2) Any retirement system established by a state educational institution.
For political subdivisions the governing body shall determine the effective date by resolution. The effective date may be made retroactive to the extent permitted by federal law.
(b) The effective date of a modification for employees of political subdivisions with retirement systems which are not covered by subsection (a) may be January 1, 1955, or any subsequent January 1.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.2-2007, SEC.90; P.L.35-2012, SEC.28.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 6. Contributions › 5-10.1-6-1. Employer Contributions for State Employees

Sec. 1. (a) The state shall pay the employer contributions for state employees.
(b) After December 31, 2018, a school corporation may only pay the employer contributions, without an appropriation, from the school corporation's education fund.
(c) If state employees receive compensation from federal funds, contributions shall be made from the federal funds equal to the matching contribution which would be due on the compensation.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.57-1987, SEC.1; P.L.240-1991(ss2), SEC.45; P.L.244-2017, SEC.4.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 6. Contributions › 5-10.1-6-2. Employer Contributions; State Institutions of Higher Education, School Corporations, and Political Subdivisions

Sec. 2. State educational institutions, school corporations, and political subdivisions shall pay the employer contribution.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.57-1987, SEC.2; P.L.240-1991(ss2), SEC.46; P.L.2-2007, SEC.91.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 6. Contributions › 5-10.1-6-3. Repealed

As added by Acts 1977, P.L.53, SEC.1. Amended by Acts 1981, P.L.50, SEC.1. Repealed by P.L.57-1987, SEC.6.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 6. Contributions › 5-10.1-6-4. Employee Contributions

Sec. 4. (a) Every employee whose services are covered by the federal-state agreement or a modification of the agreement shall, as a condition of his employment, pay an amount equal to the employee tax imposed by the Federal Insurance Contributions Act.
(b) The employee's contribution shall be deducted from wages paid. Failure to make the deduction does not relieve the employee or the employer from liability for the contribution.
(c) Employees who are entitled to back coverage under the federal-state agreement shall make contributions for the back coverage. The employee may have the contribution deducted from his compensation or from the amount credited to his annuity savings account if he is a member of the public employees' retirement fund.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.57-1987, SEC.3.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 6. Contributions › 5-10.1-6-6. Repealed

As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.47-1985, SEC.3. Repealed by P.L.57-1987, SEC.6.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 7. Construction of Codification › 5-10.1-7-1. Purpose

Sec. 1. Purpose of Codification. This article is intended to be a codification and restatement of applicable or corresponding provisions in prior law. A citation to prior law in the Indiana Code shall be construed as a citation to the appropriate provision of this article if the prior law is reenacted in the same or restated form by this article.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.1. Social Security Coverage for Public Employees › Chapter 7. Construction of Codification › 5-10.1-7-2. Headings

Sec. 2. Headings. The headings prefixed to sections of this article are included for organizational purposes and do not affect the meaning, application, or construction of the sections.
As added by Acts 1977, P.L.53, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-1. "Board"

Sec. 1. "Board", as used in this article, means the board of trustees of the Indiana public retirement system established by IC 5-10.5-3-1.
As added by Acts 1977, P.L.53, SEC.2. Amended by P.L.23-2011, SEC.6.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-2. "Fund"

Sec. 2. Fund. "Fund" as used in this article means the Indiana state teachers' retirement fund and the public employees' retirement fund.
As added by Acts 1977, P.L.53, SEC.2.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-3. "Employer"

Sec. 3. (a) "Employer" as used in this article means the state for employees of the state and a political subdivision or school corporation for its employees.
(b) With regard to employer contributions, "employer" includes the state for members of the Indiana state teachers' retirement fund with respect to the pre-1996 account.
As added by Acts 1977, P.L.53, SEC.2. Amended by P.L.54-1993, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-3.5. "Internal Revenue Code"

Sec. 3.5. As used in this article, "Internal Revenue Code":
(1) means the Internal Revenue Code of 1954, as in effect on September 1, 1974, if permitted with respect to governmental plans; or
(2) to the extent not inconsistent with subdivision (1), has the meaning set forth in IC 6-3-1-11.
As added by P.L.55-1989, SEC.7.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-4. "Member"

Sec. 4. Member. "Member" as used in this article means a member of the Indiana state teachers' retirement fund or of the public employees' retirement fund.
As added by Acts 1977, P.L.53, SEC.2.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-4.3. "Miscellaneous Participating Entity"

Sec. 4.3. As used in this article, "miscellaneous participating entity" means an entity that participates in the public employees' retirement fund, except:
(1) the executive (including the administrative), legislative, and judicial branches of the state; or
(2) a political subdivision (as defined in IC 5-10.3-1-6).
As added by P.L.241-2015, SEC.2.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-4.5. "1996 Account"

Sec. 4.5. As used in this article, "1996 account" refers to the 1996 account established within the Indiana state teachers' retirement fund under IC 5-10.4-2-2.
As added by P.L.54-1993, SEC.2. Amended by P.L.2-2006, SEC.17.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-5. "Participating Political Subdivision"

Sec. 5. Participating Political Subdivision. "Participating political subdivision" as used in this article means a political subdivision which is participating in the public employees' retirement fund as specified in IC 5-10.3-6.
As added by Acts 1977, P.L.53, SEC.2.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-5.5. "Pre-1996 Account"

Sec. 5.5. As used in this article, "pre-1996 account" refers to the pre-1996 account established within the Indiana state teachers' retirement fund under IC 5-10.4-2-2.
As added by P.L.54-1993, SEC.3. Amended by P.L.2-2006, SEC.18.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-6. "Retirement Fund Law"

Sec. 6. "Retirement fund law" as used in this article means the statutes governing:
(1) the Indiana state teachers' retirement fund;
(2) the public employees' retirement fund; and
(3) the Indiana public retirement system.
As added by Acts 1977, P.L.53, SEC.2. Amended by P.L.35-2012, SEC.29.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-6.5. "School Corporation"

Sec. 6.5. As used in this article, "school corporation" has the meaning set forth in IC 5-10.4-1-13.
As added by P.L.54-1993, SEC.4. Amended by P.L.2-2006, SEC.19.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-7. "Social Security Act"

Sec. 7. Social Security Act. "Social Security Act" as used in this article means the act of Congress approved August 14, 1935, chapter 531, 49 Stat. 620 (42 U.S.C. 301), as amended, and any rules or regulations issued pursuant to it.
As added by Acts 1977, P.L.53, SEC.2.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-8. "Vested Status"

Sec. 8. (a) Except as provided in subsection (b), "vested status" as used in this article means the status of having ten (10) years of creditable service.
(b) In the case of a person who is an elected county official whose governing body has provided for the county official's participation in the public employees' retirement fund under IC 5-10.3-7-2(1), "vested status" means the status of having:
(1) at least eight (8) years of creditable service as an elected county official in an office described in IC 5-10.2-4-1.7;
(2) been elected at least two (2) times if the person would have had at least eight (8) years of creditable service as an elected county official in an office described in IC 5-10.2-4-1.7 had the person's term of office not been shortened under a statute enacted under Article 6, Section 2(b) of the Constitution of the State of Indiana; or
(3) at least ten (10) years of creditable service as a member of the fund based on a combination of service as an elected county official and as a full-time employee in a covered position.
(c) In the case of a person whose term of office commences after the election on November 5, 2002, as auditor of state, secretary of state, or treasurer of state, and who is prohibited by Article 6, Section 1 of the Constitution of the State of Indiana from serving in that office for more than eight (8) years during any period of twelve (12) years, that person shall be vested with at least eight (8) years of creditable service as a member of the fund.
(d) This subsection applies to an individual elected to the office of treasurer of state at the election on November 7, 2006. The individual is vested for purposes of this article if the individual is reelected as treasurer of state at the 2010 general election and serves in the office until January 1, 2015.
As added by Acts 1977, P.L.53, SEC.2. Amended by P.L.73-2002, SEC.1; P.L.88-2005, SEC.1; P.L.115-2008, SEC.4.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-9. Gender; Number

Sec. 9. Gender; Number. (a) When a masculine pronoun is used in this article, it refers to the masculine, feminine, or neuter, as appropriate.
(b) The singular form of any noun used in this article includes the plural, and the plural includes the singular, as appropriate.
As added by Acts 1977, P.L.53, SEC.2.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 1. Definitions › 5-10.2-1-10. "Member's Contribution"

Sec. 10. As used in this article, "member's contribution" includes contributions paid by:
(1) the employer for members of the public employees' retirement fund; or
(2) a school corporation, the state, or a state educational institution for members of the teachers' retirement fund.
As added by P.L.41-1983, SEC.4. Amended by P.L.35-1985, SEC.2; P.L.2-2007, SEC.92.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 2. The Retirement Funds › 5-10.2-2-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The addition of section 18 of this chapter by P.L.224-2003 applies only to investments made after June 30, 2003.
As added by P.L.220-2011, SEC.71.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 2. The Retirement Funds › 5-10.2-2-1. Scope; Purpose

Sec. 1. (a) This article applies to the Indiana state teachers' retirement fund and the public employees' retirement fund. Each retirement fund covered by this article is a separate retirement fund managed by the board under the fund's retirement fund law. The board shall make and publish regulations which are appropriate to the efficient administration of this article. The obligations of the state and political subdivisions for benefit payments are specified in each retirement fund law.
(b) The Indiana public retirement system is an independent body corporate and politic. The Indiana public retirement system is not a department or agency of the state but is an independent instrumentality exercising essential government functions.
(c) The benefits specified in this article and the benefits from the Social Security Act provide the retirement, disability, and survivor benefits for public employees and teachers. However, this article does not prohibit a political subdivision from establishing and providing before January 1, 1995, and continuing to provide after January 1, 1995, retirement, disability, and survivor benefits for the public employees of the political subdivision independent of this article if the political subdivision took action before January 1, 1995, and was not a participant in the public employees' retirement fund on January 1, 1995, under this article or IC 5-10.3.
As added by Acts 1977, P.L.53, SEC.2. Amended by P.L.66-1995, SEC.2; P.L.65-1995, SEC.2; P.L.119-2000, SEC.2; P.L.23-2011, SEC.7.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 2. The Retirement Funds › 5-10.2-2-1.5. Qualification Under Internal Revenue Code

Sec. 1.5. Each retirement fund covered by this article shall satisfy the qualification requirements in Section 401 of the Internal Revenue Code, as applicable to each retirement fund. In order to meet those requirements, each fund is subject to the following provisions, notwithstanding any other provision of the retirement fund law:
(1) The board shall distribute the corpus and income of the fund to members and their beneficiaries in accordance with the retirement fund law.
(2) No part of the corpus or income of a fund may be used for or diverted to any purpose other than the exclusive benefit of the members and their beneficiaries.
(3) Forfeitures arising from severance of employment, death, or for any other reason may not be applied to increase the benefits any member would otherwise receive under the retirement fund law.
(4) If a fund is terminated, or if all contributions to a fund are completely discontinued, the rights of each affected member to the benefits accrued at the date of the termination or discontinuance, to the extent then funded, are nonforfeitable.
(5) All benefits paid from a retirement fund shall be distributed in accordance with the requirements of Section 401(a)(9) of the Internal Revenue Code and the regulations under that section. In order to meet those requirements, each retirement fund is subject to the following provisions:
(A) The life expectancy of a member, the member's spouse, or the member's beneficiary may not be recalculated after the initial determination for purposes of determining benefits.
(B) If a member dies before the distribution of the member's benefits has begun, distributions to beneficiaries must begin no later than December 31 of the calendar year immediately following the calendar year in which the member died.
(C) The amount of an annuity paid to a member's beneficiary may not exceed the maximum determined under the incidental death benefit requirement of the Internal Revenue Code.
(6) The board may not:
(A) determine eligibility for benefits;
(B) compute rates of contribution; or
(C) compute benefits of members or beneficiaries;
in a manner that discriminates in favor of members who are considered officers, supervisors, or highly compensated, as prohibited under Section 401(a)(4) of the Internal Revenue Code.
(7) Benefits paid under this chapter may not exceed the maximum benefits specified by Section 415 of the Internal Revenue Code.
(8) The salary taken into account under this chapter may not exceed the applicable amount under Section 401(a)(17) of the Internal Revenue Code.
(9) The board may not engage in a transaction prohibited by Section 503(b) of the Internal Revenue Code.
As added by P.L.55-1989, SEC.8. Amended by P.L.35-2012, SEC.30.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 2. The Retirement Funds › 5-10.2-2-2. Separate Accounts and Subaccounts

Sec. 2. (a) The board shall maintain the following separate accounts in the public employees' retirement fund:
(1) The annuity savings account.
(2) The retirement allowance account.
(3) A supplemental allowance reserve account for the purpose of paying postretirement benefit adjustments, including postretirement benefit increases, thirteenth checks, and other benefit changes or adjustments granted by the general assembly after June 30, 2018, to members of the public employees' retirement fund. The account consists of:
(A) amounts allotted to the account by the board from amounts transferred to the Indiana public retirement system under IC 4-30-16-3;
(B) amounts appropriated or transferred to the account by the general assembly;
(C) contributions from employers under IC 5-10.2-12-3; and
(D) donations, gifts, bequests, devises, and grants made to the account.
(b) The board shall maintain the following two (2) separate accounts in the Indiana state teachers' retirement fund:
(1) The pre-1996 account.
(2) The 1996 account.
(c) Within each account specified in subsection (b), the board shall maintain the following separate subaccounts:
(1) The annuity savings account.
(2) The retirement allowance account.
(3) A supplemental allowance reserve account for the purpose of paying postretirement benefit adjustments, including postretirement benefit increases, thirteenth checks, and other benefit changes or adjustments granted by the general assembly after June 30, 2018, to members of the Indiana state teachers' retirement fund.
(d) The supplemental allowance reserve account established under subsection (c)(3) for the pre-1996 account consists of:
(1) amounts allotted to the account by the board from amounts transferred to the Indiana public retirement system under IC 4-30-16-3;
(2) amounts appropriated or transferred to the account by the general assembly; and
(3) donations, gifts, bequests, devises, and grants made to the account.
(e) The supplemental allowance reserve account established under subsection (c)(3) for the 1996 account consists of:
(1) amounts allotted to the account by the board from amounts transferred to the Indiana public retirement system under IC 4-30-16-3;
(2) amounts appropriated or transferred to the account by the general assembly;
(3) contributions from employers under IC 5-10.2-12-3; and
(4) donations, gifts, bequests, devises, and grants made to the account.
As added by Acts 1977, P.L.53, SEC.2. Amended by P.L.35-1985, SEC.3; P.L.54-1993, SEC.5; P.L.23-2011, SEC.8; P.L.127-2018, SEC.5.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 2. The Retirement Funds › 5-10.2-2-2.5. Investment Guidelines and Limits Established by Boards; Commingling of Assets

Sec. 2.5. (a) The board may establish investment guidelines and limits on all types of investments (including, but not limited to, stocks and bonds) and take other actions necessary to fulfill its duty as a fiduciary for all assets under its control, subject to the limitations and restrictions set forth in section 18 of this chapter (before its expiration), IC 5-10.3-5-3, IC 5-10.4-3-10, and IC 5-10.5-5.
(b) The board may commingle or pool assets with the assets of any other persons or entities. This authority includes, but is not limited to, the power to invest in commingled or pooled funds, partnerships, or mortgage pools, including pools that consist in part or entirely of mortgages that qualify as five star mortgages under the program established by IC 24-5-23.6. In the event of any such investment, the board shall keep separate detailed records of the assets invested. Any decision to commingle or pool assets is subject to the limitations and restrictions set forth in IC 5-10.3-5-3, IC 5-10.4-3-10, and IC 5-10.5-5.
As added by P.L.43-1997, SEC.1. Amended by P.L.61-2002, SEC.2; P.L.224-2003, SEC.185; P.L.2-2006, SEC.20; P.L.115-2010, SEC.2; P.L.35-2012, SEC.31; P.L.11-2023, SEC.19.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 2. The Retirement Funds › 5-10.2-2-3.3. Crediting Interest in Annuity Savings Accounts

Sec. 3.3. Interest credited prior to July 1, 2005, in the annuity savings account of the public employees' retirement fund to suspended members participating in the guaranteed fund (before its elimination on January 1, 2017) under section 3 of this chapter shall be treated as properly credited.
As added by P.L.220-2011, SEC.72. Amended by P.L.193-2016, SEC.4.
2023 Indiana Code › Title 5. State and Local Administration › Article 10.2. Public Retirement and Disability Benefits › Chapter 2. The Retirement Funds › 5-10.2-2-3.5. Repealed

As added by P.L.217-2017, SEC.55. Amended by P.L.86-2018, SEC.15. Repealed by P.L.212-2018(ss), SEC.13.