reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 9 - STATEWIDE PERSONNEL SYSTEM (§§ 25-9-1 — 25-9-401) › STATE EMPLOYEE MANAGEMENT TRAINING [REPEALED] (§ 25-9-401) › Section 25-9-401 - [Repealed]

Repealed by its own terms, effective, 7/1/2006.
Laws, 2003, ch. 348, § 1, eff. 3/12/2003.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 1 - SOCIAL SECURITY BENEFITS (§§ 25-11-1 — 25-11-21) › Section 25-11-1 - Citation

Articles 1 and 3 shall be known and cited as the Public Employees' Retirement Law of 1952.
Codes, 1942, § 7446-25; Laws, 1952, ch. 299, § 25, eff. 1/1/1953.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 1 - SOCIAL SECURITY BENEFITS (§§ 25-11-1 — 25-11-21) › Section 25-11-3 - Purpose and declaration of policy

In order to extend to employees of the state and its political subdivisions and of the instrumentalities of either, and to the dependents and survivors of such employees, the basic protection accorded to others by the old-age and survivors insurance system embodied in the Social Security Act, it is hereby declared to be the policy of this state, subject to the limitations of Articles 1 and 3, that such steps be taken, and they are hereby expressly authorized, as to provide such protection to employees of the state and its political subdivisions and of the instrumentalities of either on as broad a basis as is permitted under applicable federal law. It is also the policy of the Legislature that the protection afforded employees in positions covered by a retirement system on the date an agreement under this article is made applicable to service performed in such positions, or receiving periodic benefits under such retirement system at such time, will not be impaired as a result of making the agreement so applicable or as a result of legislative enactment in anticipation thereof.
Codes, 1942, § 7446-01; Laws, 1952, ch. 299, § 1; Laws, 1956, ch. 346, § 1, eff. 4/1/1956.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 1 - SOCIAL SECURITY BENEFITS (§§ 25-11-1 — 25-11-21) › Section 25-11-9 - Contributions by state employees

(1)
Every employee of the state whose services are covered by an agreement entered into under Section
25-11-7
shall be required to pay for the period of such coverage, into the contribution fund established by Section
25-11-13
, contributions, with respect to wages (as defined in Section
25-11-5
of this article), equal to the amount of tax which would be imposed by section 1400 of the Federal Insurance Contributions Act if such services constituted employment within the meaning of that act. Such liability shall arise in consideration of the employee's retention in the service, or his entry upon such service, after the enactment of Articles 1 and 3.
(2)
The contribution imposed by this section shall be collected by the state by deducting the amount of the contributions from wages as and when paid, but failure to make such deduction shall not relieve the employee from liability for such contribution.
(3)
If more or less than the correct amount of the contribution imposed by this section is paid or deducted with respect to any remuneration, proper adjustments, or refund if adjustment is impracticable, shall be made, without interest, in such manner and at such times as the board shall prescribe.
Codes, 1942, § 7446-04; Laws, 1952, ch. 299, § 4.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 1 - SOCIAL SECURITY BENEFITS (§§ 25-11-1 — 25-11-21) › Section 25-11-17 - Rules and regulations

The board shall make, adopt, and promulgate such rules and regulations, not inconsistent with the provisions of Articles 1 and 3, as it finds necessary or appropriate to the efficient administration of the functions with which it is charged under said articles.
Codes, 1942, § 7446-08; Laws, 1952, ch. 299, § 8.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 1 - SOCIAL SECURITY BENEFITS (§§ 25-11-1 — 25-11-21) › Section 25-11-19 - Studies and reports

The board shall make studies concerning the problem of old-age and survivors insurance protection for employees of the state and local governments and their instrumentalities and concerning the operation of agreements made and plans approved under Articles 1 and 3, shall submit a report to the Governor not later than the first day of February in each year covering the administration and operation of both articles during the preceding calendar year, and shall make such recommendations for amendments to said articles as it deems proper.
Codes, 1942, § 7446-09; Laws, 1952, ch. 299, § 9.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 1 - SOCIAL SECURITY BENEFITS (§§ 25-11-1 — 25-11-21) › Section 25-11-21 - Former laws remain in force

Nothing contained in this article shall be construed as repealing any existing law of this state providing for retirement of public employees.
Codes, 1942, § 7446-10; Laws, 1952, ch. 299, § 10.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-101 - Public employees' retirement system established

A retirement system is hereby established and placed under the management of the board of trustees for the purpose of providing retirement allowances and other benefits under the provisions of this article for officers and employees in the state service and their beneficiaries. The retirement system provided by this article shall go into operation as of the first day of the month following the effective date thereof, when contributions by members shall begin and benefits shall become payable.
This system shall be an agency of the State of Mississippi having all the powers and privileges of a public corporation and shall be known as the "Public Employees' Retirement System of Mississippi." By such name all of its business shall be transacted, all of its funds invested, and all of its cash and securities and other property held; but in ordinary correspondence the word "system" may be used instead of the full title. After appropriation for administrative expenses and after payment of investment management fees and costs, all funds of the system shall be held in trust in the custody of the board of trustees as funds of the beneficiaries of the trust. The Joint Legislative Committee on Performance Evaluation and Expenditure Review is hereby authorized and directed to have performed random actuarial evaluations, as necessary, of the funds and expenses of the Public Employees' Retirement System and to make annual reports to the Legislature on the financial soundness of the system.
Codes, 1942, § 7446-11; Laws, 1952, ch. 299, § 11; Laws, 1989, ch. 513, § 2, eff. 4/4/1989.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-107 - Civilian employees of Mississippi National Guard as a coverage group

The board of trustees of the Public Employees' Retirement System is hereby authorized and empowered to include as a coverage group under this article those regular full-time civilian employees of the Mississippi National Guard whose entire salary is paid on certification out of allotted federal funds, provided funds are made available from the federal government or state appropriations to pay employers' contributions on the salaries of such employees. In event the employers' contributions on such salaries should fail to be paid in full to the public employees' retirement system, the board of trustees of the Public Employees' Retirement System shall be prevented from allowing service credit for any such period of delinquency and such retirants would be allowed only such service credits as had accrued up to the time of any such delinquency; but members who remain in the system with their service credits suspended during any such period of delinquency may obtain full service credit upon the payment of all employers' contributions due the retirement system for the entire coverage group.
Codes, 1942, § 7446-13.5; Laws, 1958, ch. 546; Laws, 1962, ch. 578, eff. 6/1/1962.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-110 - Inclusion of deceased member's period of qualified military service for vesting purposes; survivors entitled to certain additional benefits; treatment of differential wage payments as compensation under certain circumstances

(1)
With respect to the death of a member that occurs while the member is performing qualified military service within the meaning of Section 414(u) of the Internal Revenue Code:
(a)
The deceased member's period of qualified military service must be counted for vesting purposes.
(b)
To the extent required by Section 401(a)(37) of the Internal Revenue Code, the deceased member's survivors are entitled to any additional benefits that the system would provide if the member had resumed employment and then died, such as those purchase rights the deceased member could have exercised under Section
25-11-109(7)
.
(2)
To the extent required by Section 414(u)(12) of the Internal Revenue Code, a member receiving differential wage payments within the meaning of Section 3401(h)(2) of the Internal Revenue Code from an employer shall be treated as employed by that employer, and the differential wage payment shall be treated as compensation for purposes of applying the limits on an annual addition under Section 415(c) of the Internal Revenue Code. This provision shall be applied to all similarly situated individuals in a reasonably equivalent manner.
Added by Laws, 2016, ch. 397, HB 899, 1, eff. 7/1/2016.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-111.1 - Payment of retirement benefits by the most appropriate means as determined by the board

The Public Employees' Retirement System shall make payments of retirement benefits under this chapter to members and to the beneficiaries of those members, by whatever means the board prescribes by regulation to be the most appropriate for the proper and efficient payment of benefits, including, but not limited to, direct deposit to an account with a financial institution that is a participant of the Automated Clearing House designated by the member or beneficiary. The board may provide for alternative means of payment if the member or beneficiary can demonstrate that payment by the prescribed means will cause the member or beneficiary undue hardship.
Laws, 2002, ch. 627, § 2, eff. 7/1/2002.
Amended by Laws, 2016, ch. 397, HB 899, 7, eff. 7/1/2016.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-115.1 - Designation of new spouse as beneficiary under Option 4-A; benefits payable to spouse

Any retired member who died in 1993, who retired under Option 4-A before January 1, 1980, with his spouse as his designated beneficiary, whose spouse predeceased him, and who remarried before July 1, 1992, shall be deemed to have designated his new spouse as his beneficiary under Option 4-A before his death. Monthly survivor benefits to the member's surviving spouse will be payable beginning on the first of the month after April 5, 1996. In addition, retroactive benefits will be payable to the surviving spouse back to the date of death of the retired member.
Laws, 1996, ch. 472, § 6, eff. 4/5/1996.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-116 - [Repealed]

Repealed by Laws of 2008, ch. 359, § 12, eff. 7/1/2008.
Laws, 1986, ch. 500, § 3, eff. 4/18/1986.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-117.1 - Persons to whom benefits payable in event of death of designated beneficiary

(1)
Except as otherwise provided in subsection (2) of this section, where benefits are payable to a designated beneficiary or beneficiaries under this article and the designated beneficiary or beneficiaries as provided by the member on the most recent form filed with the system is deceased or otherwise disqualified at the time such benefits become payable, the following persons, in descending order of precedence, shall be eligible to receive such benefits:
(a)
The surviving spouse of the member or retiree;
(b)
The children of the member or retiree or their descendants, per stirpes;
(c)
The brothers and sisters of the member or retiree or their descendants, per stirpes;
(d)
The parents of the member or retiree;
(e)
The executor or administrator on behalf of the member or retiree's estate;
(f)
The persons entitled by law to distribution of the member or retiree's estate.
(2)
Any monthly benefits payable to a beneficiary who dies prior to cashing his or her final check(s) and/or any additional benefits payable pursuant to Section
25-11-112
still payable at the death of a beneficiary receiving monthly benefits shall be paid as follows:
(a)
The surviving spouse of the beneficiary;
(b)
The children of the beneficiary or their descendants, per stirpes;
(c)
The brothers and sisters of the beneficiary or their descendants, per stirpes;
(d)
The parents of the beneficiary;
(e)
The executor or administrator on behalf of the beneficiary's estate;
(f)
The persons entitled by law to distribution of the beneficiary's estate.
(3)
In the event no claim is made by any individual listed in subsection (2) of this section, a distribution may be made pursuant to the provisions of subsection (1) of this section.
(4)
Payment under the provisions of this section shall bar recovery by any other person of the benefits distributed. Payment of benefits made to one or more members of a class of individuals are made on behalf of all members of the class. Any members of the class coming forward after payment is made must look to those who received the payment.
Laws, 2000, ch. 628, § 2, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-118 - Retirement system authorized to accept eligible roll over distributions to repay fund or for purchase of optional service credit

Effective July 1, 2000, and subject to the rules adopted by the board of trustees, the system shall accept an eligible rollover distribution or a direct transfer of funds from another eligible retirement plan, as defined under applicable federal law, or an individual retirement account, in payment of all or a portion of the cost to purchase optional service credit or to reinstate previously withdrawn service credit as permitted by the system. The system may only accept rollover payments in an amount equal to or less than the balance due for purchase or reinstatement of service credit. The rules adopted by the board of trustees shall condition the acceptance of a rollover or transfer from another eligible retirement plan or an individual retirement account on the receipt of information necessary to enable the system to determine the eligibility of any transferred funds for tax-free rollover treatment or other treatment under federal income tax law.
Laws, 1999, ch. 544, § 4; Laws, 2002, ch. 313, § 2, eff. 3/14/2002.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-119.1 - On-site compliance audits of employers by Public Employees' Retirement System; penalties

(1)
(a)
The system may perform on-site compliance audits of employers to determine compliance with reporting, contributions, and certification requirements under this title.
(b)
The system may request records to be provided by the employer at the time of the audit.
(c)
Audits shall be conducted at the sole discretion of the system after reasonable notice to the employer of at least five (5) working days.
(d)
The employer shall extract and provide records as requested by the office in an appropriate, organized and usable format.
(e)
Failure of an employer to allow access, provide records or comply in any way with an audit by the system under this section shall result in the employer being liable to the system for:
(i)
Any liabilities and expenses, including administrative expenses and travel expenses, resulting from the employer's failure to comply with the audit; and
(ii)
A penalty equal to one percent (1%) of the employer's contribution for the month preceding the notification of the audit.
(2)
If the audit reveals an employer's failure to make contributions as required under Section
25-11-124
, a failure to correctly report eligibility as required under Section
25-11-103(s)
, or a failure to maintain records as required under the rules and regulations of the system, the employer shall reimburse the system for the cost of the audit.
(3)
The executive director may waive all or any part of the penalties and expenses if the executive director finds there were extenuating circumstances surrounding the employer's failure to comply with this section.
Added by Laws, 2016, ch. 397, HB 899, 2, eff. 7/1/2016.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-120 - Hearings and appeals for persons aggrieved by administrative determination relating to eligibility, payment of benefits or calculation of creditable service

(1)
Any individual aggrieved by an administrative determination, including a determination of the medical board, relating to the eligibility for or payment of benefits, or the calculation of creditable service or other similar matters relating to the Public Employees' Retirement System or any other retirement system or program administered by the board, may request a hearing before a hearing officer designated by the board. Such hearings shall be conducted in accordance with rules and regulations adopted by the board and formal rules of evidence shall not apply. The hearing officer is authorized to administer oaths, hear testimony of witnesses and receive documentary and other evidence. In case of disability appeals, the hearing officer shall have the authority to defer a decision in order to request a medical evaluation or test or additional existing medical records not previously furnished by the claimant. After the hearing and the receipt of any additional medical evidence requested by the hearing officer, the hearing officer shall certify the record to the board, which shall include the hearing officer's proposed statement of facts, conclusions of law and recommendation. The record may include a taped recording of the proceedings of the hearing in lieu of a transcribed copy of the proceedings. The board shall receive the record and make its determination based solely on matters contained therein.
(2)
Any individual aggrieved by the determination of the board may appeal to the Circuit Court of the First Judicial District of Hinds County, Mississippi, in accordance with the Uniform Circuit Court Rules governing appeals to the circuit court in civil cases. Such appeal shall be made solely on the record before the board and this procedure shall be the exclusive method of appealing determinations of the board.
(3)
The board is authorized to appoint a committee of the board to serve as hearing officer or to employ or contract with qualified personnel to perform the duties of hearing officer and court reporter as may be necessary for conducting, recording and transcribing such hearings. The board may assess and collect fees to offset costs related to such hearings. Those fees shall be deposited to the credit of the Public Employees' Retirement System.
(4)
Interest shall not be paid on any benefits, including, but not limited to, benefits that are delayed as a result of an administrative determination or an appeal from an administrative determination.
Laws, 1995, ch. 624, § 6; Laws, 1999, ch. 544, § 5; Laws, 2002, ch. 627, § 11; Laws, 2010, ch. 528, § 4, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-124 - Employer to pay required member contributions; tax treatment; funding; retirement treatment

Each employer shall pick up the member contributions required by Section
25-11-123
, Mississippi Code of 1972, for all compensation earned after June 30, 1982, and the contributions so picked up shall be treated as employer contributions in determining tax treatment under the United States Internal Revenue Code and the Mississippi Income Tax Code; however, each employer shall continue to withhold federal and state income taxes based upon such contributions until the internal revenue service or the federal courts rule that, pursuant to Section 414(h) of the United States Internal Revenue Code, these contributions shall not be included as gross income of the member until such time as they are distributed or made available. The employer shall pay these member contributions from the same source of funds which is used in paying earnings to the member. The employer may pick up these contributions by a reduction in the cash salary of the member, or by an offset against a future salary increase, or by a combination of a reduction in salary and offset against a future salary increase. If member contributions are picked up they shall be treated for all purposes of the Public Employees' Retirement System in the same manner and to the same extent as member contributions made prior to the date picked up.
Laws, 1982, ch. 350, eff. 7/1/1982.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-125 - Employer contributions for certain fee paid public officers

(1)
The board of supervisors may appropriate and include in its budget for public purposes a sufficient sum to pay the required employer contribution to the Public Employees' Retirement System for all fee paid elected officials in judicial capacities of the county and supervisors' districts, and those contributions shall be included by the clerk of the board in his regular reports and remittals to the Executive Director of the Public Employees' Retirement System for other county officers and regular county employees whose employer contributions are not included in and paid from the annual county budget.
(2)
If the county elects to be responsible for contributions on the net fee income of the constable, the board of supervisors of the county shall appropriate and include in its budget a sufficient sum to pay to the Public Employees' Retirement System for each constable holding office in that county the required employer contributions on the net fee income and all direct payments to the constable from the county, and those contributions shall be handled by the clerk of the board in the manner required by subsection (1) of this section.
Codes, 1942, § 2941.5; Laws, 1966, ch. 621, § 1, eff. 6/14/1966.
Amended by Laws, 2013, ch. 488, SB 2405, 3, eff. 10/1/2013.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-129 - Exemptions from taxation, execution, and assignment; deductions from retirement allowances for payment of employer or system sponsored group life or health insurance

(1)
The right of a person to an annuity, a retirement allowance or benefit, or to the return of contributions, or to any optional benefit or any other right accrued or accruing to any person under the provisions of Articles 1 and 3, the system and the monies in the system created by said articles, are hereby exempt from any state, county or municipal ad valorem taxes, income taxes, premium taxes, privilege taxes, property taxes, sales and use taxes or other taxes not so named, notwithstanding any other provision of law to the contrary, and exempt from levy and sale, garnishment, attachment or any other process whatsoever, and shall be unassignable except as specifically otherwise provided in this article and except as otherwise provided in subsection (2) of this section.
(2)
Any retired member or beneficiary receiving a retirement allowance or benefit under this article may authorize the system to make deductions from the retirement allowance or benefit for the payment of employer or system sponsored group life or health insurance. The deductions authorized under this subsection shall be subject to rules and regulations adopted by the board.
Codes, 1942, § 7446-23; Laws, 1952, ch. 299, § 23; Laws, 1987, ch. 327, § 1; Laws, 1990, ch. 523, § 2; Laws, 1993, ch. 523, § 3; Laws, 2004, ch. 531, § 2, eff. 7/1/2004.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-131 - Liability for unlawful receipt and retention of payment after death of member or beneficiary; falsification of records; penalty; correction of errors in payments

(1)
Any person or corporation who shall receive and retain any payment, after the death of a member or after the death of the beneficiary of any member, which amount is not lawfully due, shall be liable for the repayment of such amount to the retirement system plus interest thereon at ten percent (10%) per annum plus all costs of collection. Any person who shall knowingly make any false statement or shall falsify or permit to be falsified any record or records of this retirement system in any attempt to defraud such system as a result of such act shall be guilty of a misdemeanor if the amount obtained or attempted to be obtained does not exceed the amount of Five Hundred Dollars ($500.00), and, on conviction thereof by any court of competent jurisdiction, shall be punished by a fine not exceeding Five Hundred Dollars ($500.00) or imprisonment in the county jail not exceeding six (6) months, or both; if such amount obtained or attempted to be obtained shall exceed the sum of Five Hundred Dollars ($500.00), such person or persons shall be guilty of a felony and, on conviction thereof by any court of competent jurisdiction, shall be punished by a fine not exceeding Ten Thousand Dollars ($10,000.00) or by imprisonment in the State Penitentiary not exceeding five (5) years, or both.
(2)
Should any change or error in the records result in any member or beneficiary receiving from the retirement system more or less than he would have been entitled to receive had the records been correct, the board of trustees shall correct such error upon detection, regardless of the length of time between the reporting error or the time payment started and the time the board became aware of the error, and, as far as practicable, adjust the payment in such a manner that the actuarial equivalent of the benefit to which such member or beneficiary was correctly entitled shall be paid. This responsibility is, and has been, the duty of the board since the creation of the retirement system.
Codes, 1942, § 7446-24; Laws, 1952, ch. 299, § 24; Laws, 1983, ch. 449, § 3; Laws, 2000, ch. 628, § 9, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-135 - Former laws remain in force

Nothing contained in this article shall be construed as repealing any existing law of this state providing for the retirement of teachers, firemen, policemen, or any other public employees.
Codes, 1942, § 7446-28; Laws, 1952, ch. 299, § 28, eff. 1/1/1953.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-139 - Payment, commencement of benefits

Any retirement allowance or other annuity or benefit provided by Articles 1 and 3 shall be paid in equal monthly installments for life and shall not be increased, decreased, revoked or repealed, except for error upon detection, regardless of the length of time between the reporting error or the time payment started and the time the board became aware of the error, or except where specifically otherwise provided by said articles. This responsibility is, and has been, the duty of the board since the creation of the retirement system.
Pursuant to Section
25-11-111
, Mississippi Code of 1972, it is and has been the sole responsibility of the member or beneficiary thereof to apply for benefits and no benefits shall be paid for any period prior to the first of the month following the receipt of such application for such benefits, but in no event prior to termination of employment, except as authorized in Section
25-11-114
.
Codes, 1942, § 7446-26; Laws, 1952, ch. 299, § 26; Laws, 1994, ch. 601, § 7; Laws, 2000, ch. 628, § 10, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-141 - Group life and health benefits for retired persons

The board of trustees may enter into an agreement with insurance companies, hospital service associations, medical or health care corporations, health maintenance organizations, or government agencies authorized to do business in the state for issuance of a policy or contract of life, health, medical, hospital or surgical benefits, or any combination thereof, for those persons receiving a service, disability or survivor retirement allowance from any system administered by the board. Notwithstanding any other provision of this chapter, the policy or contract also may include coverage for the spouse and dependent children of such eligible person and for such sponsored dependents as the board considers appropriate. If all or any portion of the policy or contract premium is to be paid by any person receiving a service, disability or survivor retirement allowance, such person shall, by written authorization, instruct the board to deduct from the retirement allowance the premium cost and to make payments to such companies, associations, corporations or agencies.
The board may contract for such coverage on the basis that the cost of the premium for the coverage will be paid by the person receiving a retirement allowance.
The board is authorized to accept bids for such optional coverage and benefits and to make all necessary rules pursuant to the purpose and intent of this section.
Laws, 1988, ch. 385; Laws, 2002, ch. 636, § 10, eff. 7/1/2002.
Amended by Laws, 2016, ch. 397, HB 899, 18, eff. 7/1/2016.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 3 - ADDITIONAL STATE RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-101 — 25-11-143) › Section 25-11-143 - and 25-11-145 - [Repealed]

Laws, 2002, ch. 636, § 1, eff. 7/1/2002; Laws, 2002, ch. 636, § 2; Laws, 2006, ch. 474, § 16, eff. 7/1/2006.
Repealed by Laws, 2016, ch. 397, HB 899, 24, eff. 7/1/2016.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 7 - SUPPLEMENTAL LEGISLATIVE RETIREMENT PLAN (§§ 25-11-301 — 25-11-319) › Section 25-11-301 - Creation and management of supplemental legislative retirement plan

There is hereby established and placed under the management of the Board of Trustees of the Public Employees' Retirement System of Mississippi a supplemental legislative retirement plan for the purpose of providing supplemental retirement allowances and other benefits under the provisions of this article for elected members of the State Legislature and the President of the Senate and their beneficiaries. The retirement plan provided by this article shall go into operation on July 1, 1989, when contributions by members shall begin and benefits shall become payable. This retirement plan is designed to supplement and is in addition to the provisions of Section
25-11-1
et seq. Under the terms of this article, the members of the State Legislature and the President of the Senate shall retain all social security benefits under Article 1 and additional state retirement and disability benefits under Article 3 of the Public Employees' Retirement Law of 1952, as amended. This article is a supplement to those sections, and is designed to provide more benefits for members of the State Legislature and the President of the Senate by reason of their service to the state.
Laws, 1989, ch. 303, § 3, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 7 - SUPPLEMENTAL LEGISLATIVE RETIREMENT PLAN (§§ 25-11-301 — 25-11-319) › Section 25-11-303 - Applicable definitions

For the purposes of this article, the definitions in Section
25-11-5
and Section
25-11-103
shall apply unless a different meaning is plainly expressed by the context.
Laws, 1989, ch. 303, § 4, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 7 - SUPPLEMENTAL LEGISLATIVE RETIREMENT PLAN (§§ 25-11-301 — 25-11-319) › Section 25-11-305 - Membership

(1)
The membership of the Supplemental Legislative Retirement Plan shall be composed as follows:
(a)
All members of the State Legislature who are currently serving in the capacity of an elected official of the State Legislature and the person currently serving as President of the Senate shall become members of this system on July 1, 1989, unless they file with the board within thirty (30) days after July 1, 1989, on a form prescribed by the board, a notice of election not to be covered in the membership of the Supplemental Legislative Retirement Plan and a duly executed waiver of all present and prospective benefits which would otherwise inure to them on account of their participation in the plan.
(b)
All members of the State Legislature and the President of the Senate who are elected after July 1, 1989.
(2)
Any state legislators who would have otherwise qualified for membership in the plan under subsection (1) of this section but who were excluded from membership by other provisions of this section as it read before March 26, 1991, shall become members of the plan upon March 26, 1991, and shall receive creditable service in the plan for the period from July 1, 1989, to March 26, 1991, upon payment of the proper employee and employer contributions for that period.
(3)
Membership in the plan shall cease by a member withdrawing his accumulated contributions, or by a member withdrawing from active service with a retirement allowance, or by death of the member.
(4)
No benefits under the plan shall accrue or otherwise be payable to any person who does not qualify for membership in the plan under subsection (1) of this section.
Laws, 1989, ch. 303, § 5; Laws, 1991, ch. 445 § 1, eff. 3/26/1991.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 7 - SUPPLEMENTAL LEGISLATIVE RETIREMENT PLAN (§§ 25-11-301 — 25-11-319) › Section 25-11-307 - Custodian of fund; financing; expense

(1)
The Board of Trustees of the Public Employees' Retirement System of Mississippi shall act as custodian of the funds for members of the State Legislature and the President of the Senate, and shall receive to the credit of such fund all donations, bequests, appropriations, and all funds available as an employer's contribution thereto from any source whatsoever. The State Legislature shall each month deduct from the compensation of each member three percent (3%) thereof, and shall pay the amount so deducted to the board of trustees to be credited to the fund for the members. The compensation of each member shall include all remuneration or amounts paid, except mileage allowance. From the funds credited to this account, the board of trustees shall pay retirement allowances, disability benefits, survivors' benefits and expenses, and shall refund contributions as provided. The fund for the Supplemental Legislative Retirement Plan shall be maintained as a separate fund, separate from all other funds held by the board of trustees and shall be used only for the payment of benefits provided for by the plan, or amendments thereto.
(2)
On account of each member there shall be paid monthly into the fund for members of the Supplemental Legislative Retirement Plan by the State Legislature from funds available an amount equal to a certain percentage of the compensation of each member to be known as the "normal contributions," and an additional amount equal to a percentage of his compensation to be known as the "accrued liability contribution." The percentage rate of such contributions shall be fixed by the board of trustees on the basis of the liabilities of the plan for the various allowances and benefits as shown by the actuarial valuation. Until changed by the board of trustees, the contribution rate shall be six and one-third percent (6-1/3%) of the annual compensation of all members, which shall include all remuneration or amounts paid, except mileage allowance.
(3)
The board of trustees is hereby authorized to deduct two percent (2%) of all employer's contributions paid into the fund for members of the State Legislature and the President of the Senate to be transferred to the expense fund of the Public Employees' Retirement System of Mississippi to defray the cost of administering this fund.
Laws, 1989, ch. 303, § 6; Laws, 1989, ch. 583, § 2; Laws, 2000, ch. 628, § 21; Laws, 2000, 1st Ex Sess, ch. 1, § 2, eff. 6/29/2000.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 7 - SUPPLEMENTAL LEGISLATIVE RETIREMENT PLAN (§§ 25-11-301 — 25-11-319) › Section 25-11-311.1 - Persons to whom benefits payable in event of death of designated beneficiary

(1)
Except as provided in subsection (2) of this section, where benefits are payable to a designated beneficiary or beneficiaries and the designated beneficiary or beneficiaries as provided by the member on the most recent form filed with the system are deceased or otherwise disqualified at the time such benefits become payable, the following persons, in descending order of precedence, shall be eligible to receive such benefits:
(a)
The surviving spouse of the member or retiree;
(b)
The children of the member or retiree or their descendants, per stirpes;
(c)
The brothers and sisters of the member or retiree or their descendants, per stirpes;
(d)
The parents of the member or retiree;
(e)
The executor or administrator on behalf of the member or retiree's estate;
(f)
The persons entitled by law to distribution of the member or retiree's estate.
(2)
Any monthly benefits payable to a beneficiary who dies prior to cashing his or her final check(s) and/or any additional benefits payable pursuant to Section
25-11-112
still payable at the death of a beneficiary receiving monthly benefits shall be paid as follows:
(a)
The surviving spouse of the beneficiary;
(b)
The children of the beneficiary or their descendants, per stirpes;
(c)
The brothers and sisters of the beneficiary or their descendants, per stirpes;
(d)
The parents of the beneficiary;
(e)
The executor or administrator on behalf of the beneficiary's estate;
(f)
The persons entitled by law to distribution of the beneficiary's estate.
(3)
In the event no claim is made by any individual listed in subsection (2) of this section, a distribution may be made pursuant to the provisions of subsection (1) of this section.
(4)
Payment under the provisions above shall bar recovery by any other person of the benefits distributed. Payment of benefits made to one or more members of a class of individuals are made on behalf of all members of the class. Any members of the class coming forward after payment is made must look to those who received the payment.
Laws, 2000, ch. 628, § 3, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 7 - SUPPLEMENTAL LEGISLATIVE RETIREMENT PLAN (§§ 25-11-301 — 25-11-319) › Section 25-11-312 - Acceptance of eligible rollover distribution or direct transfer of funds from qualified plan in payment of costs to reinstate previously withdrawn service credit

From and after July 1, 2000, subject to the rules adopted by the board, the supplemental legislative retirement plan shall accept an eligible rollover distribution or a direct transfer of funds from another eligible retirement plan, as defined under applicable federal law, or an individual retirement account, in payment of all or a portion of the cost to reinstate previously withdrawn service credit as permitted by the plan. The plan may only accept rollover payments in an amount equal to or less than the balance due for reinstatement of service credit. The rules adopted by the board of trustees shall condition the acceptance of a rollover or transfer from another eligible retirement plan or an individual retirement account on the receipt of information necessary to enable the plan to determine the eligibility of any transferred funds for tax-free rollover treatment or other treatment under federal income tax law.
Laws, 2000, ch. 628, § 5; Laws, 2002, ch. 313, § 4, eff. 3/14/2002.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 11 - SOCIAL SECURITY AND PUBLIC EMPLOYEES' RETIREMENT AND DISABILITY BENEFITS (§§ 25-11-1 — 25-11-423) › Article 7 - SUPPLEMENTAL LEGISLATIVE RETIREMENT PLAN (§§ 25-11-301 — 25-11-319) › Section 25-11-313 - Employer to pay required member contributions; tax treatment; funding; retirement treatment

The employer shall pick up the member contributions required by this article for all compensation earned on and after July 1, 1989, and the contributions so picked up shall be treated as employer contributions in determining tax treatment under the United States Internal Revenue Code and the Mississippi Income Tax Code. However, the employer shall continue to withhold federal and state income taxes based upon such contributions until the Internal Revenue Service or the federal courts rule that, pursuant to Section 414(h) of the United States Internal Revenue Code, these contributions shall not be included as gross income of the member until such time as they are distributed or made available. The employer shall pay these member contributions from the same source of funds which is used in paying earnings to the member. The employer may pick up these contributions by a reduction in the cash salary of the member, or by offset against future salary increase, or by a combination of a reduction in salary and offset against future salary increase. If member contributions are picked up they shall be treated for all purposes of the Supplemental Legislative Retirement Plan in the same manner and to the same extent as member contributions made prior to the date picked up.
Laws, 1989, ch. 303, § 9, eff. 7/1/1989.