reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 1: GENERAL PROVISIONS › 5 §18205. Internal Revenue Code qualified plan compliance

§18205. Internal Revenue Code qualified plan compliance
The Participating Local District Retirement Program established in this chapter is subject to the following requirements.   [PL 2009, c. 474, §27 (NEW).]
1.  Vesting.
In compliance with the Code, Section 401(a)(7), a member is 100% vested in the member's contribution account at all times.
[PL 2009, c. 474, §27 (NEW).]
2.  Use of forfeitures of benefits.
In compliance with the Code, Section 401(a)(8), any forfeitures of benefits by members or former members may not be used to pay benefit increases, but must be used to reduce unfunded liabilities.
[PL 2009, c. 474, §27 (NEW).]
3.  Benefits.
In compliance with the Code, Section 401(a)(9), benefits must be paid in accordance with a good faith interpretation of the requirements of the Code, Section 401(a)(9) and the regulations in effect under that section, as applicable to a governmental plan within the meaning of the Code, Section 414(d).
[PL 2009, c. 474, §27 (NEW).]
4.  Application of annual compensation limits.
In compliance with the Code, Section 401(a)(17), applicable annual compensation limits must be applied for purposes of determining benefits or contributions due to the retirement system.
[PL 2009, c. 474, §27 (NEW).]
5.  Rollovers.
In compliance with the Code, Section 401(a)(31), a member may elect, at the time and in the manner prescribed by the board, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the member in a direct rollover.
[PL 2009, c. 474, §27 (NEW).]
6.  Qualified military service.
Effective December 12, 1994, contributions, benefits and service credit with respect to qualified military service are governed by the Code, Section 414(u) and the federal Uniformed Services Employment and Reemployment Rights Act of 1994 and, effective January 1, 2007, the Code, Section 401(a)(37).
[PL 2009, c. 474, §27 (NEW).]
7.  Additional requirements.
In compliance with the Code, Section 415, the member contributions paid to and retirement benefits paid from the Participating Local District Retirement Program must be limited to the extent necessary to conform to the requirements of the Code, Section 415 for a qualified pension plan.
[PL 2009, c. 474, §27 (NEW).]
8.  Compliance with Section 503(b).
Effective July 1, 1989, the board may not engage in a transaction prohibited by the Code, Section 503(b).
[PL 2009, c. 474, §27 (NEW).]
9.  Rules.
The board shall adopt rules necessary to maintain the qualified pension plan tax status of the Participating Local District Retirement Program under the Internal Revenue Code as required for governmental defined benefit plans defined in the Code, Section 414(d). Rules adopted under this subsection are routine technical rules as defined in chapter 375, subchapter 2-A.
[PL 2009, c. 474, §27 (NEW).]
SECTION HISTORY
PL 2009, c. 474, §27 (NEW).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 2: MEMBERSHIP › 5 §18252. Membership in districts with Social Security coverage

§18252. Membership in districts with Social Security coverage
A person who is or would be covered by the United States Social Security Act as a result of employment by a participating local district with Social Security coverage may elect to be a member in the Participating Local District Retirement Program. Except as provided by section 18252‑C, a person must make an election at the time of initial hire or on the date of first eligibility to participate, whichever occurs earlier, whether to be a member of the program.   [PL 2021, c. 286, §2 (AMD).]
1.  Membership.
[PL 2009, c. 474, §31 (RP).]
2.  Employee who is participating member.
[PL 2009, c. 474, §31 (RP).]
3.  Person who has previously ceased contributions.
[PL 2009, c. 474, §31 (RP).]
4.  Employee who has previously withdrawn rejoins after 3 years.
[PL 2003, c. 387, §6 (RP).]
5.  Limit on right to rejoin.
[PL 2009, c. 474, §31 (RP).]
6.  Restoration to service.
[PL 2021, c. 548, §32 (RP).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1987, c. 739, §§29,48 (AMD). PL 1987, c. 823, §§4-6 (AMD). PL 1989, c. 677, §§2,3 (AMD). PL 1993, c. 349, §20 (AMD). PL 1997, c. 709, §3 (AMD). PL 2001, c. 699, §3 (AMD). PL 2003, c. 387, §6 (AMD). PL 2003, c. 630, §A4 (AMD). PL 2005, c. 76, §1 (AMD). PL 2007, c. 137, §17 (AMD). PL 2007, c. 490, §1 (AMD). PL 2007, c. 491, §191 (AMD). PL 2009, c. 415, Pt. A, §5 (RPR). PL 2009, c. 474, §31 (AMD). PL 2011, c. 449, §14 (AMD). PL 2017, c. 392, §3 (AMD). PL 2021, c. 286, §2 (AMD). PL 2021, c. 548, §32 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 2: MEMBERSHIP › 5 §18252-C. Delayed election of membership; annual open enrollment

§18252-C. Delayed election of membership; annual open enrollment
Employees who were eligible to participate in the Participating Local District Retirement Program under section 18251, subsection 3, section 18252 and section 18252‑A, subsection 1 at the beginning of employment but did not join may do so as governed by this section.   [PL 2021, c. 286, §5 (NEW).]
1.  Delayed election of membership.
An employee who was first eligible to participate in the Participating Local District Retirement Program who elects not to join the Participating Local District Retirement Program at the beginning of that employee's employment may become a member at any time up to and including that employee's 5th‑year employment anniversary with that employer pursuant to subsection 2.
[PL 2021, c. 286, §5 (NEW).]
2.  Annual open enrollment period.
An employee under this section may elect to join the Participating Local District Retirement Program through an annual open enrollment period from September 1st to November 1st, beginning in 2022.
[PL 2021, c. 286, §5 (NEW).]
3.  Creditable service granted.
An employee who elects to join the Participating Local District Retirement Program under this section is entitled to creditable service as governed by section 18358.
[PL 2021, c. 286, §5 (NEW).]
4.  Member contributions.
Member contributions for an employee that joins the Participating Local District Retirement Program under this section are not pick-up contributions.
[PL 2021, c. 286, §5 (NEW).]
5.  Rules.
The board may adopt rules to implement this section. Rules adopted pursuant to this subsection are routine technical rules pursuant to chapter 375, subchapter 2‑A.
[PL 2021, c. 286, §5 (NEW).]
SECTION HISTORY
PL 2021, c. 286, §5 (NEW).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 2: MEMBERSHIP › 5 §18254-A. Effect of district's resumption of participation after withdrawal

§18254-A. Effect of district's resumption of participation after withdrawal
The board may establish by rule the effect on employees of a local district that resumes participation in the Participating Local District Retirement Program after having withdrawn from participation.   [PL 2007, c. 491, §207 (AMD).]
SECTION HISTORY
PL 1991, c. 580, §13 (NEW). PL 2007, c. 491, §207 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 2: MEMBERSHIP › 5 §18255. Disbanded or dissolved local district

§18255. Disbanded or dissolved local district
If, for any reason, any participating local district ceases to be an employing unit eligible for inclusion in the Participating Local District Retirement Program, the membership of its employees ceases except to the extent of any benefits that may be provided by the funds that have been established under the retirement system for that district.   [PL 2007, c. 491, §208 (AMD).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 2007, c. 491, §208 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 2: MEMBERSHIP › 5 §18256. Denial of membership rights (WHOLE SECTION TEXT EFFECTIVE UNTIL CONTINGENCY: See PL 1991, c. 619, §18)

§18256. Denial of membership rights
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
(WHOLE SECTION TEXT EFFECTIVE UNTIL CONTINGENCY: See PL 1991, c. 619, §18)
The board may, in its discretion, deny the right to become a member to any class of employees who are serving on a temporary basis or whose compensation is set on any basis other than a per annum basis.   [PL 1985, c. 801, §§5, 7 (NEW).]
SECTION HISTORY
PL 1985, c. 801, §§5, 7 (NEW). PL 1991, c. 619, §13 (RPR). PL 1991, c. 619, §18 (AFF).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 2: MEMBERSHIP › 5 §18256. Denial of membership rights (WHOLE SECTION TEXT EFFECTIVE ON CONTINGENCY: See PL 1991, c. 619, §18)

§18256. Denial of membership rights
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
(WHOLE SECTION TEXT EFFECTIVE ON CONTINGENCY: See PL 1991, c. 619, §18)
1.  Board of trustees.
The board may deny membership to any class of employees whose compensation is set on any basis other than a per annum basis and that is not required by 26 CFR Part 31 to be covered by a public employee retirement system or United States Social Security System.
[PL 1991, c. 619, §13 (NEW); PL 1991, c. 619, §18 (AFF).]
2.  Local district.
A participating local district may deny membership to part-time, seasonal and temporary employees to the extent and in the manner provided by board rules.
[PL 1991, c. 619, §13 (NEW); PL 1991, c. 619, §18 (AFF).]
SECTION HISTORY
PL 1985, c. 801, §§5, 7 (NEW). PL 1991, c. 619, §13 (RPR). PL 1991, c. 619, §18 (AFF).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 2: MEMBERSHIP › 5 §18257. Cessation of membership

§18257. Cessation of membership
A member ceases to be a member of the Participating Local District Retirement Program if the member:   [PL 2007, c. 491, §209 (AMD).]
1.  Withdrawal.
Withdraws accumulated contributions;
[PL 1987, c. 739, §§31, 48 (AMD).]
2.  Beneficiary.
Becomes a beneficiary as a result of the member's own retirement; or
[PL 1985, c. 801, §§ 5, 7 (NEW).]
3.  Death.
Dies.
[PL 1985, c. 801, §§ 5, 7 (NEW).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1987, c. 739, §§31,48 (AMD). PL 2007, c. 491, §209 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 2: MEMBERSHIP › 5 §18258. Service in the armed forces

§18258. Service in the armed forces
1.  Membership continued.
The membership of the following employees is considered to have continued during the period of the employee's service in the Armed Forces of the United States:
A. Any employee entering a class of service in the Armed Forces of the United States approved by resolution of the board, if the employee does not withdraw accumulated contributions;   [PL 1991, c. 479, §4 (AMD).]
B. Any employee who enlists in or is inducted or drafted into the service of the Armed Forces of the United States;   [PL 2001, c. 181, §11 (AMD).]
C. Any employee who enlists in or is inducted or drafted into the service of the Armed Forces of the United States while the United States Selective Service Act of 1948, Public Law 759, or any of its amendments or extensions is in effect.   [PL 1991, c. 479, §4 (NEW).]
[PL 2001, c. 181, §11 (AMD).]
2.  Other military benefits.
Any employee who satisfies the criteria of subsection 1, paragraph B, is entitled to all the benefits of Title 26, section 811.
[PL 2001, c. 662, §6 (AMD).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1987, c. 402, §§A72,A73 (AMD). PL 1987, c. 739, §§32,48 (AMD). PL 1991, c. 479, §4 (AMD). PL 2001, c. 181, §11 (AMD). PL 2001, c. 662, §6 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18301. Member contribution

§18301. Member contribution
Each member shall contribute to the Participating Local District Retirement Program or have pick-up contributions made by the employer at a rate of 6.5% of earnable compensation, except as otherwise provided in this Part.   [PL 2007, c. 491, §210 (AMD).]
1.  Employer pick-up.
The contributions required to be made on behalf of a member under this section shall, after the effective date of this section, be picked up by the employer in lieu of contributions by the employee with a reduction of the member's salary consistent with section 17001, subsection 28‑A.
[PL 1987, c. 739, §§33, 48 (NEW).]
2.  No employee option.
The employee may not choose to receive pick-up contribution amounts directly instead of having them paid by the employer to the Participating Local District Retirement Program.
[PL 2007, c. 491, §211 (AMD).]
3.  Treatment of pick-up contributions.
Pick-up contributions shall be treated as follows.
A. Pick-up contributions shall be treated as the employer's contribution in determining tax treatment under the United States Internal Revenue Code for federal tax purposes, pursuant to the United States Code, Title 26, Section 414(h)(2).   [PL 1987, c. 739, §§33, 48 (NEW).]
B. For all other purposes, pick-up contributions shall be treated in the same manner and to the same extent as member contributions were treated before the effective date of this section.   [PL 1987, c. 739, §§33, 48 (NEW).]
[PL 1987, c. 739, §§33, 48 (NEW).]
4.  Payment of contributions for back time; repayment of refunds; purchase of service credit.
Wherever under this chapter provision is made for payment of contributions for back time, repayment of refunds or purchase of service credit through annual direct payments, those payments may be made either by a single annual payment or by an increased rate of contribution through payroll deduction. For payments or repayments made by single annual payments, the board shall designate, by rule, a period of not less than 30 days during which annual direct payments or repayments may be made. Regardless of whether payment or repayment is made by a single annual payment or by payroll deduction, the payment or deduction must be sufficient to cover interest costs and effect some reduction in principal.
[PL 1999, c. 537, §2 (RPR); PL 1999, c. 537, §3 (AFF).]
5.  Member contributions to Participating Local District Consolidated Retirement Plan.
The board may establish by rule the rate at which members who participate in the consolidated plan described in chapter 427 contribute to that plan. Rules established pursuant to this subsection are routine technical rules pursuant to chapter 375, subchapter 2‑A.
[PL 2013, c. 391, §1 (NEW).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1987, c. 739, §§33,48 (AMD). PL 1989, c. 710, §14 (AMD). PL 1999, c. 537, §2 (AMD). PL 1999, c. 537, §3 (AFF). PL 2007, c. 491, §§210, 211 (AMD). PL 2013, c. 391, §1 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18302. Employer contribution

§18302. Employer contribution
1.  Computation by actuary.
The actuary shall compute employer contributions payable annually by the participating local district on account of employees who become members under subchapter II in the same manner as if they were state employees in accordance with chapter 421, subchapter IV.
[PL 1985, c. 801, §§ 5, 7 (NEW).]
2.  Expense.
The expense of making the initial determination of the contributions under this section shall be assessed against and paid by the participating local district on whose account it is made.
[PL 1985, c. 801, §§ 5, 7 (NEW).]
3.  Employer contributions to the Participating Local District Consolidated Retirement Plan.
The board may establish by rule the rate at which employers who participate in the Participating Local District Consolidated Retirement Plan in accordance with chapter 427 contribute to that plan. Rules established pursuant to this subsection are routine technical rules pursuant to chapter 375, subchapter 2‑A.
[PL 2017, c. 392, §4 (NEW).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 2017, c. 392, §4 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18303. Certification and payment of contributions

§18303. Certification and payment of contributions
1.  Certification.
The board shall certify to the chief fiscal officer of the participating local district:
A. The contributions and pick-up contributions computed under sections 18301 and 18302;   [PL 1987, c. 739, §§34, 48 (AMD).]
B. A pro rata share of the cost of the administration of the retirement system, based upon the payroll of the employees; and   [PL 1985, c. 801, §§ 5, 7 (NEW).]
C. The cost of each annual valuation.   [PL 1985, c. 801, §§ 5, 7 (NEW).]
[PL 1987, c. 739, §§34, 48 (AMD).]
2.  Payment and credit.
The chief fiscal officer of the participating local district shall make monthly payments to the retirement system in accordance with the board certification under subsection 1. The amounts paid shall be credited to the appropriate funds and accounts of the retirement system.
[PL 1985, c. 801, §§ 5, 7 (NEW).]
3.  Delinquent payments.
Delinquent payments due under this section:
A. May be recovered by action in a court of competent jurisdiction against the participating local district liable for the payments;   [PL 1991, c. 185, §2 (AMD).]
B. May, at the request of the retirement system, be deducted from any other money payable to that participating local district by any department of the State; or   [PL 1991, c. 185, §2 (AMD).]
C. May be subject to a late fee as directed by the board and interest at a rate, to be set by the board and paid by the participating local district, not to exceed regular interest by 5 or more percentage points.   [PL 1993, c. 387, Pt. A, §16 (AMD).]
[PL 1993, c. 387, Pt. A, §16 (AMD).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1987, c. 739, §§34,48 (AMD). PL 1991, c. 185, §§2,3 (AMD). PL 1993, c. 387, §A16 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18304. Former members

§18304. Former members
Any former member who withdrew that person's contributions after termination of service or after withdrawing from a retirement program of the retirement system and who again becomes a member may repay earlier contributions to the Members' Contribution Fund under the following conditions.   [PL 2007, c. 491, §212 (AMD).]
1.  Time.
The repayment must be made before the date any retirement benefit becomes effective for the member.
[PL 2003, c. 630, Pt. A, §8 (AMD).]
2.  Manner of repayment.
The repayment must be made to the applicable retirement program by a single direct payment or by annual direct payments made in accordance with section 18301, subsection 4.
[PL 2007, c. 491, §213 (AMD).]
3.  Amount of repayment.
The amount of repayment must be equal to the accumulated contributions withdrawn by the person plus interest on the amount of those accumulated contributions, beginning on the date of withdrawal to the date the repayment or repayments are made, at a rate, to be set by the board, not to exceed regular interest by 5 or more percentage points.
[PL 1985, c. 801, §§5, 7 (NEW).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1989, c. 710, §15 (AMD). PL 1991, c. 580, §14 (AMD). PL 2003, c. 630, §§A7,8 (AMD). PL 2007, c. 491, §§212, 213 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18305. Back contributions (REPEALED)

§18305. Back contributions
(REPEALED)
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1987, c. 739, §§35,48 (AMD). PL 1989, c. 710, §16 (AMD). PL 2003, c. 630, §A9 (AMD). PL 2007, c. 491, §§214, 215 (AMD). PL 2009, c. 474, §37 (RP).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18305-A. Back contributions for optional members (REPEALED)

§18305-A. Back contributions for optional members
(REPEALED)
SECTION HISTORY
PL 2003, c. 630, §A10 (NEW). PL 2007, c. 491, §§216, 217 (AMD). PL 2009, c. 474, §38 (RP).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18305-B. Continued eligibility to purchase service credit

§18305-B. Continued eligibility to purchase service credit
A member whose membership date is prior to August 1, 2010, and who was eligible to purchase service credit under former section 18305 or 18305-A prior to August 1, 2010, retains eligibility to purchase that service credit under the conditions of those sections as in effect prior to repeal.   [PL 2009, c. 474, §39 (NEW).]
SECTION HISTORY
PL 2009, c. 474, §39 (NEW).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18305-C. Back contributions for certain days off without pay

§18305-C. Back contributions for certain days off without pay
1.  Election.
If the retirement system determines at the time a member retires that the member's benefit would be increased as a result of the inclusion of compensation that would have been paid for days off without pay in fiscal year 2009-10 or 2010-11, or a combination thereof, as provided in section 17001, subsection 4, paragraph A, the retirement system shall advise the member of that result and shall allow the member to elect to have that compensation included in the calculation of the member's benefit and to make payments as set forth in subsection 2.
[PL 2009, c. 630, §2 (NEW).]
2.  Payment.
The amount that a member who makes the election permitted in subsection 1 must pay is the amount equal to the employee contribution that member would have made on compensation that would have been paid to that member on the days off without pay during fiscal year 2009-10 or 2010-11, or a combination thereof, as provided in section 17001, subsection 4, paragraph A, plus interest at the same rate as that required for repayment of withdrawn contributions pursuant to section 18304. If the member elects to make the payment, the retirement system shall withhold the required amount from the member's first retirement benefit check.
[PL 2009, c. 630, §2 (NEW).]
3.  Benefit calculation.
If a member fails to make the election within 31 days of the notification provided under subsection 1, the retirement system shall calculate the member's retirement benefit without inclusion of compensation that would have been paid for days off without pay during fiscal year 2009-10 or 2010-11, or a combination thereof, as provided in section 17001, subsection 4, paragraph A.
[PL 2009, c. 630, §2 (NEW).]
SECTION HISTORY
PL 2009, c. 630, §2 (NEW).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18306. Refund of accumulated contributions (REPEALED)

§18306. Refund of accumulated contributions
(REPEALED)
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1987, c. 256, §25 (RPR). PL 1987, c. 739, §§36,48 (AMD). PL 1991, c. 619, §§14-16 (AMD). PL 1991, c. 619, §18 (AFF). PL 1993, c. 387, §§A17,18 (AMD). PL 1997, c. 651, §6 (AMD). PL 2003, c. 630, §A11 (AMD). PL 2007, c. 137, §20 (RP).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18306-A. Refund of accumulated contributions

§18306-A. Refund of accumulated contributions
1.  Conditions for refund.
If the service of any member has terminated, except by death or by retirement under this Part, or if an employee of a district that withdraws from participation under section 18203 wishes to have accumulated contributions refunded, the member or employee must be paid the amount of the member's accumulated contributions under the following conditions:
A. The member must have properly applied for a refund of accumulated contributions;   [PL 2007, c. 137, §21 (NEW).]
B. Payment must be made after termination of service and not less than 22 days nor more than 60 days after receipt of the application and receipt of the last payroll upon which the name of the member appears;   [PL 2007, c. 137, §21 (NEW).]
C. An application for refund is void if the member filing the application returns to membership in any retirement program administered by the retirement system before issuance of the payment;   [PL 2007, c. 491, §218 (AMD).]
D. Except when inclusion of a portion of employer contributions is required by paragraph E, only accumulated contributions made by the member or picked up by the employer may be refunded to that member under this section; and   [PL 2007, c. 695, Pt. A, §9 (AMD).]
E. The amount of the refund of accumulated contributions related to a member's compensation for service rendered as a part-time, seasonal or temporary employee after December 31, 1991 must be at least equal to 7.5% of the member's compensation for that service plus interest as provided by section 17156.   [PL 2007, c. 137, §21 (NEW).]
[PL 2011, c. 449, §18 (AMD).]
SECTION HISTORY
PL 2007, c. 137, §21 (NEW). PL 2007, c. 491, §218 (AMD). PL 2007, c. 695, Pt. A, §9 (AMD). PL 2011, c. 449, §18 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18307. Inactive accounts (REPEALED)

§18307. Inactive accounts
(REPEALED)
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1987, c. 739, §§37,48 (AMD). PL 2007, c. 137, §22 (RP).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18307-A. Inactive accounts

§18307-A. Inactive accounts
1.  Conditions for refund.
The retirement system may make an automatic refund of contributions to a member who has not properly applied for a refund as provided in section 18306‑A and who has terminated service, except by death or by retirement under this Part and who has not met the minimum creditable service requirement for eligibility to receive a service retirement benefit at the applicable age under the following conditions:
A. The member account has been inactive for 3 or more years;   [PL 2007, c. 491, §219 (AMD).]
B. Except when inclusion of a portion of employer contributions is required by this subsection, only accumulated contributions made by the member or picked up by the employer may be refunded to that member under this subsection;   [PL 2007, c. 137, §23 (NEW).]
C. The amount of the refund of accumulated contributions related to a member’s compensation for service rendered as a part-time, seasonal or temporary employee after December 31, 1991 must be at least equal to 7.5% of the member’s compensation for that service plus interest as provided by section 17156; and   [PL 2007, c. 137, §23 (NEW).]
D. A member who receives an automatic refund under this subsection may, within 30 days of the issuance of the refund, return the full refunded amount to the retirement system. Upon receipt, the retirement system shall restore the accumulated contributions to the member’s credit.   [PL 2007, c. 137, §23 (NEW).]
Pursuant to the Code, Section 401(a)(31)(B), the amount of an automatic refund under this subsection for a member who has not reached the later of 62 years of age or normal retirement age may not exceed $1,000.
[PL 2021, c. 548, §36 (AMD).]
SECTION HISTORY
PL 2007, c. 137, §23 (NEW). PL 2007, c. 491, §219 (AMD). PL 2009, c. 474, §40 (AMD). PL 2011, c. 449, §19 (AMD). PL 2021, c. 548, §36 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18309. Fire fighters

§18309. Fire fighters
1.  Contribution rate.
Except as provided in subsections 2 and 3, each firefighter, including the chief of a fire department, employed by a participating local district that provides a special retirement benefit under section 18453, subsection 4 or 5, shall contribute to the Participating Local District Retirement Program or have pick-up contributions made by the employer at a rate of 8% of earnable compensation as long as employed as a firefighter.
[PL 2013, c. 391, §2 (AMD).]
2.  Exception.
A participating local district may elect to reduce the rate of contribution set out in subsection 1 to 6.5% of earnable compensation for all fire fighters who continue employment after attaining eligibility for retirement during the remainder of their employment as fire fighters.
[PL 1985, c. 801, §§5, 7 (NEW).]
3.  Member contributions to Participating Local District Consolidated Retirement Plan.
The board may establish by rule the rate at which firefighters who participate in the consolidated plan described in chapter 427 contribute to that plan. Rules adopted pursuant to this subsection are routine technical rules pursuant to chapter 375, subchapter 2‑A.
[PL 2013, c. 391, §3 (NEW).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1987, c. 256, §26 (AMD). PL 1987, c. 739, §§38,48 (AMD). PL 2007, c. 491, §221 (AMD). PL 2013, c. 391, §§2, 3 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18310. Police officers

§18310. Police officers
1.  Contribution rate.
Except as provided in subsections 2 and 3, each police officer, including the chief of a police department, employed by a participating local district that provides a special retirement benefit under section 18453, subsection 7 or 8, shall contribute to the Participating Local District Retirement Program or have pick-up contributions made by the employer at a rate of 8% of earnable compensation as long as employed as a police officer.
[PL 2013, c. 391, §4 (AMD).]
2.  Exception.
A participating local district may elect to reduce the rate of contribution set out in subsection 1 to 6.5% of earnable compensation for all police officers who continue employment after attaining eligibility for retirement during the remainder of their employment as police officers.
[PL 1985, c. 801, §§5, 7 (NEW).]
3.  Member contributions to Participating Local District Consolidated Retirement Plan.
The board may establish by rule the rate at which police officers who participate in the consolidated plan described in chapter 427 contribute to that plan. Rules adopted pursuant to this subsection are routine technical rules pursuant to chapter 375, subchapter 2‑A.
[PL 2013, c. 391, §5 (NEW).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1987, c. 256, §27 (AMD). PL 1987, c. 739, §§39,48 (AMD). PL 2007, c. 491, §222 (AMD). PL 2013, c. 391, §§4, 5 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18311. Armed forces

§18311. Armed forces
1.  Service after becoming a member.
For employees who qualify to have their membership in the Participating Local District Retirement Program continued under section 18258, subsection 1, because of service in the Armed Forces of the United States, the participating local district shall contribute to the Members' Contribution Fund the same amount that the member would have been required to contribute if the member had been serving the participating local district during the period of service in the armed forces in the same capacity in which the employee was serving at the time the employee joined the armed forces. Any member whose contributions to the Members' Contribution Fund are paid by the participating local district under this subsection, who withdraws or ceases to be a member of the Participating Local District Retirement Program, may not withdraw any of the contributions made by the participating local district under this subsection.
[PL 2007, c. 491, §223 (AMD).]
2.  Service before becoming a member.
A member who qualifies under section 18360, subsection 2, shall contribute to the Participating Local District Retirement Program for the period after service in the armed forces under the following terms and conditions.
A. If the member qualifies under section 18360, subsection 2, contributions are calculated at the percentage rate required of active members during the period of time covered by the service in the armed forces applied to the member's earnable compensation during the first year as an employee subsequent to service in the armed forces under the following terms and conditions:
(1) If 2 or more percentage rates were in effect during the period of service in the armed forces, the highest percentage rate is used;
(2) The minimum rate is 5%; and
(3) Interest at a rate set by the board not to exceed regular interest by 2 or more percentage points is paid on the unpaid balance beginning January 1, 1976, or the date of attaining 15 years of creditable service, if later, to the date payment is made.   [PL 1991, c. 23, §1 (AMD).]
B. [PL 1991, c. 23, §2 (RP).]
C. The payment must be made to the Participating Local District Retirement Program by a single direct payment or annual direct payments made in accordance with section 18301, subsection 4.   [PL 2007, c. 491, §224 (AMD).]
[PL 2007, c. 491, §224 (AMD).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1989, c. 710, §§17,18 (AMD). PL 1991, c. 23, §§1,2 (AMD). PL 2007, c. 491, §§223, 224 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18312. Emergency medical services persons

§18312. Emergency medical services persons
1.  Contribution rate.
Except as provided in subsections 2 and 3, an emergency medical services person as defined in Title 32, section 83, subsection 12, including but not limited to a basic emergency medical services person or an advanced emergency medical person, employed by a participating local district that provides a special retirement benefit under section 18453, subsection 4 or 5 shall contribute to the Participating Local District Retirement Program or must have pick-up contributions made by the employer at a rate of 8% of earnable compensation as long as the person is employed as an emergency medical services person.
[PL 2019, c. 370, §1 (AMD).]
2.  Exception.
A participating local district may elect to reduce the rate of contribution set out in subsection 1 to 6.5% of earnable compensation for all emergency medical services persons who continue employment after attaining eligibility for retirement during the remainder of their employment as emergency medical services persons.
[PL 2013, c. 602, Pt. B, §1 (NEW).]
3.  Member contributions to Participating Local District Consolidated Retirement Plan.
The board may establish by rule the rate at which emergency medical services persons who participate in the consolidated plan described in chapter 427 contribute to that plan. Rules adopted pursuant to this subsection are routine technical rules pursuant to chapter 375, subchapter 2‑A.
[PL 2013, c. 602, Pt. B, §1 (NEW).]
SECTION HISTORY
PL 2013, c. 602, Pt. B, §1 (NEW). PL 2019, c. 370, §1 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 3: CONTRIBUTIONS › 5 §18313. Dispatchers

§18313. Dispatchers
1.  Definition.
For the purposes of this chapter, "dispatcher" means a person whose primary employment duties consist of any combination of:
A. Acting as an emergency medical dispatcher as defined by Title 32, section 85‑A, subsection 1, paragraph D;   [PL 2019, c. 364, §1 (NEW).]
B. Answering, directing or dispatching the response to public safety requests for service at a public safety answering point as defined by Title 25, section 2921, subsection 7;   [PL 2019, c. 364, §1 (NEW).]
C. Answering, directing or dispatching the response of emergency services for municipal fire protection pursuant to Title 30‑A, chapter 153; or   [PL 2019, c. 364, §1 (NEW).]
D. Answering, directing or dispatching the response of law enforcement officers as defined by Title 25, section 2801‑A, subsection 5.   [PL 2019, c. 364, §1 (NEW).]
[PL 2019, c. 364, §1 (NEW).]
2.  Contribution rate.
Except as provided in subsections 3 and 4, a dispatcher employed by a participating local district that provides a special retirement benefit under section 18453, subsection 4 or 5 shall contribute to the Participating Local District Retirement Program or must have pick-up contributions made by the employer at a rate of 8% of earnable compensation as long as the person is employed as a dispatcher.
[PL 2019, c. 364, §1 (NEW).]
3.  Exception.
A participating local district may elect to reduce the rate of contribution set out in subsection 2 to 6.5% of earnable compensation for all dispatchers who continue employment after attaining eligibility for retirement during the remainder of their employment as dispatchers.
[PL 2019, c. 364, §1 (NEW).]
4.  Member contributions to Participating Local District Consolidated Retirement Plan.
The board may establish by rule the rate at which dispatchers who participate in the consolidated plan described in chapter 427 contribute to that plan. Rules adopted pursuant to this subsection are routine technical rules pursuant to chapter 375, subchapter 2‑A.
[PL 2019, c. 364, §1 (NEW).]
SECTION HISTORY
PL 2019, c. 364, §1 (NEW).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 4: CREDITABLE SERVICE › 5 §18351. Determination of one year's service credit

§18351. Determination of one year's service credit
The determination of one year's service credit shall be governed as follows.   [PL 1985, c. 801, §§ 5, 7 (NEW).]
1.  All service in one calendar year.
The board may not allow more than one year's service credit for all the service occurring in one calendar year.
[PL 1985, c. 801, §§ 5, 7 (NEW).]
2.  Absence without pay.
The board may not allow service credit for a period of absence without pay of more than a month's duration for a full-time position.
[PL 1985, c. 801, §§ 5, 7 (NEW).]
3.  Board determination.
The board shall determine by appropriate rules how much service in any year qualifies for one year's service credit. Service rendered for the full normal working time in any year shall be equivalent to one year's service credit.
[PL 1987, c. 256, §28 (AMD).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1987, c. 256, §28 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 4: CREDITABLE SERVICE › 5 §18352. Service credit for prior service

§18352. Service credit for prior service
1.  Determination.
Service credit for prior service may be allowed in accordance with section 18358.
[PL 1985, c. 801, §§ 5, 7 (NEW).]
2.  Election by district.
A participating local district may elect to include for all employees of the district service credit for prior service in excess of 25 years.
[PL 1985, c. 801, §§ 5, 7 (NEW).]
3.  Verification of prior service.
Upon verification of the length of service rendered before the applicable date of establishment of the retirement system for a particular member, the board shall grant service credit for that service.
[PL 1985, c. 801, §§ 5, 7 (NEW).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 4: CREDITABLE SERVICE › 5 §18353. Service credit for back contributions

§18353. Service credit for back contributions
Upon complete payment of the back contributions under section 18305-B, the member must be granted service credit for the period of time for which the contributions have been made. Upon making partial payment of the back contributions under section 18305-B, the member must be granted service credit on a pro rata basis in accordance with rules adopted by the board.   [PL 2009, c. 474, §42 (AMD).]
1.  Entitlement to service credit.
[PL 1989, c. 95, §11 (RP).]
2.  Retirement benefit effective before completion of payment.
[PL 1989, c. 95, §11 (RP).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1989, c. 95, §11 (RPR). PL 2009, c. 474, §42 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 4: CREDITABLE SERVICE › 5 §18355. Disability retirement service credit

§18355. Disability retirement service credit
A beneficiary shall receive service credit for the purpose of determining benefits under this Part for the period following termination of service for which the beneficiary receives disability retirement benefits under subchapter V, articles 3 and 3‑A.   [PL 1989, c. 409, §§9, 12 (AMD).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1989, c. 409, §§9,12 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 4: CREDITABLE SERVICE › 5 §18356. Unused accrued or accumulated sick leave or unused vacation leave

§18356. Unused accrued or accumulated sick leave or unused vacation leave
1.  Election.
A participating local district may elect to provide service credit for unused accrued or accumulated sick leave or unused vacation leave or a combination of both, for which a member is credited on termination of service, but for which the member does not receive payment.
[PL 1985, c. 801, §§ 5, 7 (NEW).]
2.  Limitation.
Leave qualifying for service credit under subsection 1 may not exceed a total of 90 days, except as provided in subsection 3.
[PL 1985, c. 801, §§ 5, 7 (NEW).]
3.  Exceptions.
Leave beyond 90 days may qualify as service credit, up to the maximum number of days of leave, set by personnel rules or by contract, that a person is allowed to accumulate, if the participating local district pays into the Participating Local District Retirement Program the actuarial equivalent of the benefit.
[PL 2007, c. 491, §227 (AMD).]
4.  Treatment of members of the Participating Local District Consolidated Retirement Plan covered by chapter 427.
Notwithstanding the provisions of this section, for members of the Participating Local District Consolidated Retirement Plan, the plan provisions adopted by rule pursuant to section 18801 govern any service credit for unused accrued or accumulated sick leave or unused vacation leave.
[PL 2017, c. 392, §5 (NEW).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 2007, c. 491, §227 (AMD). PL 2017, c. 392, §5 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 4: CREDITABLE SERVICE › 5 §18357. Former members

§18357. Former members
Upon complete payment of the back contributions under section 18304, the member shall be granted service credit for the period of time for which the contributions have been made. Upon making partial payment of the back contributions under section 18304, the member shall be granted service credit on a pro rata basis in accordance with rules adopted by the board.   [PL 1989, c. 95, §14 (NEW).]
1.  Service credit reinstated.
[PL 1989, c. 95, §14 (RP).]
2.  Retirement benefit effective before completion of repayment.
[PL 1989, c. 95, §14 (RP).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1989, c. 95, §14 (RPR).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 4: CREDITABLE SERVICE › 5 §18358. Prior service; service previous to membership

§18358. Prior service; service previous to membership
1.  Employee in service when district participation begins.
Any employee who is in service on the date when participation of the local district begins and who elects to join the Participating Local District Retirement Program after that date is entitled to:
A. Service credit for prior service for the periods of previous service certified by the participating local district as creditable prior service rendered to that district for which the participating local district makes contributions; and   [PL 1987, c. 256, §29 (AMD).]
B. Service credit for all membership service for which contributions are paid into the Participating Local District Retirement Program by the member or picked up by the employer.   [PL 2007, c. 491, §228 (AMD).]
[PL 2007, c. 491, §228 (AMD).]
2.  Optional members joining the Participating Local District Retirement Program.
A person who joins the Participating Local District Retirement Program under section 18251, 18252 or 18252‑A begins to accrue membership service credit on the effective date of first contributions or pick-up contributions to the program.
A. [PL 2009, c. 474, §43 (RP).]
B. [PL 2009, c. 474, §43 (RP).]
[PL 2009, c. 474, §43 (RPR).]
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1987, c. 256, §29 (AMD). PL 1987, c. 739, §§40,41,48 (AMD). PL 2003, c. 630, §A12 (AMD). PL 2007, c. 491, §§228, 229 (AMD). PL 2009, c. 474, §43 (AMD).
2023 Maine Revised Statutes › TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES › Part 20: STATE RETIREMENT SYSTEM › Chapter 425: PARTICIPATING LOCAL DISTRICTS › Subchapter 4: CREDITABLE SERVICE › 5 §18359. Employees covered by the Social Security Act (REPEALED)

§18359. Employees covered by the Social Security Act
(REPEALED)
SECTION HISTORY
PL 1985, c. 801, §§5,7 (NEW). PL 1987, c. 823, §§7,8 (AMD). PL 2003, c. 630, §A13 (RP).