reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 6. Termination of Membership and Refunds › 19-2-603. Reinstatement after withdrawal of contributions

19-2-603. (Temporary) Reinstatement after withdrawal of contributions.
Except as otherwise provided in chapter 3, part 21, of this title and this section, a person who again becomes an active member of a defined benefit plan subsequent to the refund of the person's accumulated contributions after a termination of previous membership is considered a new member without previous membership service or service credit. The person, while either an active or inactive vested member, may reinstate that membership service or service credit by redepositing the sum of the accumulated contributions that were refunded to the person at the last termination of the person's membership plus the interest that would have been credited to the person's accumulated contributions had the refund not taken place. If the person makes this redeposit, the membership service and service credit previously canceled must be reinstated.
19-2-603. (Effective July 1, 2024) Reinstatement after withdrawal of contributions.
Except as otherwise provided in chapter 3, part 21, of this title and this section, a person who again becomes an active member of a defined benefit plan subsequent to the refund of the person's accumulated contributions after a termination of previous membership is considered a new member without previous membership service or service credit. The person, while either an active or inactive vested member, may reinstate that membership service or service credit by redepositing the sum of the accumulated contributions that were refunded to the person at the last termination of the person's membership plus interest at the actuarial assumed rate of return in effect at the time of the redeposit. If the person makes this redeposit, the membership service and service credit previously canceled must be reinstated.
History: En. 68-1906 by Sec. 27, Ch. 323, L. 1973; amd. Sec. 7, Ch. 128, L. 1975; R.C.M. 1947, 68-1906; amd. Sec. 20, Ch. 265, L. 1993; Sec. 19-3-704, MCA 1991; redes. 19-2-603 by Sec. 238, Ch. 265, L. 1993; amd. Sec. 17, Ch. 471, L. 1999; amd. Sec. 6, Ch. 429, L. 2003; amd. Sec. 7, Ch. 99, L. 2011; amd. Sec. 2, Ch. 195, L. 2017; amd. Sec. 2, Ch. 400, L. 2023.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 7. Service Credit and Additional Contributions › 19-2-701. Service credit

19-2-701. Service credit.
(1) Service credit for all covered employment with each employer will be credited to a retirement system on a cumulative basis for all purposes, including but not limited to calculation of benefits and application of any maximum hour restrictions, limitations, or requirements. A member may not be credited with more than full-time service credit as a result of this cumulation of service credit. Subject to the provisions of chapters 3, 5 through 9, and 13, a member must receive 1 month of service credit for each full month of service under rules adopted by the board.
(2) Service credits must be used in calculating a retirement or survivorship benefit.
(3) A retired member is not eligible to earn service credit.
History: En. Sec. 21, Ch. 265, L. 1993; amd. Sec. 6, Ch. 370, L. 1997; amd. Sec. 15, Ch. 562, L. 1999.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 7. Service Credit and Additional Contributions › 19-2-702. Membership service

19-2-702. Membership service.
A member who is not retired must receive membership service for all periods of service, regardless of hours worked or compensation received during that service. The membership service must be used to determine:
(1) whether a member is vested;
(2) when the member is eligible for service retirement, early retirement, or disability retirement; or
(3) the eligibility of beneficiaries for survivorship benefits.
History: En. Sec. 22, Ch. 265, L. 1993; amd. Sec. 7, Ch. 370, L. 1997; amd. Sec. 7, Ch. 429, L. 2003.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 7. Service Credit and Additional Contributions › 19-2-703. No duplication of benefits for same service

19-2-703. No duplication of benefits for same service.
(1) A member may not receive service credit or membership service in more than one retirement system, plan, or program under Title 19 for the same service.
(2) A member may not receive service credit or membership service in more than one retirement system, plan, or program in Title 19 for the same period of military service.
History: En. 68-2501 by Sec. 49, Ch. 323, L. 1973; amd. Sec. 16, Ch. 332, L. 1977; R.C.M. 1947, 68-2501(2); amd. Sec. 23, Ch. 265, L. 1993; Sec. 19-3-508, MCA 1991; redes. 19-2-703 by Sec. 238, Ch. 265, L. 1993; amd. Sec. 16, Ch. 562, L. 1999; amd. Sec. 10, Ch. 99, L. 2001; amd. Sec. 4, Ch. 329, L. 2005.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 7. Service Credit and Additional Contributions › 19-2-705. Repealed

19-2-705. Repealed.
Sec. 44, Ch. 58, L. 1999.
History: En. 68-1605 by Sec. 9, Ch. 323, L. 1973; amd. Sec. 3, Ch. 99, L. 1977; amd. Sec. 4, Ch. 132, L. 1977; R.C.M. 1947, 68-1605; amd. Sec. 25, Ch. 265, L. 1993; Sec. 19-3-502, MCA 1991; redes. 19-2-705 by Sec. 238, Ch. 265, L. 1993.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 7. Service Credit and Additional Contributions › 19-2-707. Qualified military service

19-2-707. Qualified military service.
Notwithstanding any other provision of state law governing a retirement system, contributions, benefits, and service credit for qualified military service are governed by section 414(u) of the Internal Revenue Code and the federal Uniformed Services Employment and Reemployment Rights Act of 1994. Contributions, benefits, and service credit for state military duty are governed by the Montana Military Service Employment Rights Act provided in Title 10, chapter 1, part 10.
History: En. Sec. 9, Ch. 58, L. 1999; amd. Sec. 24, Ch. 381, L. 2005; amd. Sec. 7, Ch. 235, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 7. Service Credit and Additional Contributions › 19-2-708. Rollover of contributions

19-2-708. Rollover of contributions.
(1) A member who elects to and is eligible to purchase service credit from another retirement system or plan into a retirement system provided for in 19-2-302 may, prior to retirement, file a written application with the board to roll over, in accordance with the requirements of this part, to the retirement system to which the member belongs all or a portion of the member's account with the other eligible retirement system or plan. The total amount of the rollover to the retirement system may not exceed the amount of service credit that the member is allowed to purchase as a member of that system. The rollover must be completed prior to the member's retirement.
(2) The board shall accept a direct rollover of eligible distributions from another eligible retirement plan as provided in subsection (1) only to the extent permitted by section 401(a)(31) of the Internal Revenue Code.
History: En. Sec. 10, Ch. 58, L. 1999; amd. Sec. 12, Ch. 99, L. 2001; amd. Sec. 10, Ch. 429, L. 2003.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 7. Service Credit and Additional Contributions › 19-2-709. Transfer of service and contributions from other Montana public employee retirement systems

19-2-709. Transfer of service and contributions from other Montana public employee retirement systems.
(1) A member eligible to transfer service credit, pursuant to 19-2-715 and 19-3-511, into the system to which the member belongs shall complete the transfer prior to the member's retirement.
(2) The accumulated contributions to be transferred by the member may include both taxed contributions and tax-deferred contributions and interest. However, if less than all of the member's accumulated contributions on deposit in a pension trust fund are being transferred, the transfer of taxed and tax-deferred amounts must be made on a proportionate basis, with the remainder refunded to the member. The transferring agency shall at the time of the transfer identify the taxed and tax-deferred amounts being transferred to the board.
History: En. Sec. 11, Ch. 58, L. 1999; amd. Sec. 11, Ch. 429, L. 2003.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 7. Service Credit and Additional Contributions › 19-2-710. Nonapplication of part to defined contribution plan

19-2-710. Nonapplication of part to defined contribution plan.
Except as otherwise provided in 19-2-715 and chapter 3, part 21, of this title, none of the provisions of this part apply under the defined contribution plan.
History: En. Sec. 40, Ch. 471, L. 1999; amd. Sec. 4, Ch. 283, L. 2009.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 7. Service Credit and Additional Contributions › 19-2-715. Purchase of Montana public service

19-2-715. Purchase of Montana public service.
(1) (a) An active member may, at any time before retirement, file a written application with the board to purchase as service credit in the member's retirement system all or any portion of the member's previous service credit in the public employees', judges', highway patrol officers', sheriffs', game wardens' and peace officers', firefighters' unified, or municipal police officers' retirement system if the member has:
(i) received or is eligible to receive a refund of accumulated contributions; and
(ii) become a member of one of the other retirement systems covered under chapter 3, 5, 6, 7, 8, 9, or 13 of this title.
(b) To purchase this service credit, the member shall pay the actuarial cost of the service credit in the member's current retirement system, based on the system's most recent actuarial valuation and the annual compensation of the member, minus the employer contribution provided in subsection (1)(c).
(c) Upon receiving the member's payment under subsection (1)(b), the board shall transfer from the member's former retirement system to the member's current retirement system an amount equal to the employer contributions made on compensation during the member's former service, but no more than an amount equal to the normal cost contribution rate minus the employee contribution rate in the member's current retirement system according to the system's most recent actuarial valuation.
(d) If the member was formerly in the public employees' retirement system's defined contribution plan, the member shall pay the actuarial cost of the service credit in the member's current retirement system based on the system's most recent actuarial valuation and the annual compensation of the member. The member is eligible to transfer the vested portion of the member's defined contribution account to pay the balance due. Any nonvested portion of the defined contribution account is forfeited pursuant to 19-3-2117.
(2) (a) An active member may, at any time before retirement, file a written application with the board to purchase all or a portion of previous employment for the state or a political subdivision of the state. The member shall provide salary and employment documentation certified by the member's former public employer. To purchase service credit under this section, the member shall pay the actuarial cost of the service credit in the member's current retirement system, as determined by the board, based on the system's most recent actuarial valuation. For the purpose of this subsection (2)(a), a political subdivision of the state includes a school district.
(b) The board is the sole authority under subsection (2)(a) in determining what constitutes public service, subject to 19-2-403.
History: En. Sec. 1, Ch. 429, L. 2003; amd. Sec. 2, Ch. 128, L. 2007; amd. Sec. 5, Ch. 283, L. 2009; amd. Sec. 9, Ch. 99, L. 2011.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 7. Service Credit and Additional Contributions › 19-2-716. Compromise or settlement of claims by public employees regarding retirement service credits

19-2-716. Compromise or settlement of claims by public employees regarding retirement service credits.
A retiree from a public employer who is a party to a compromise or settlement regarding retirement service credits or benefits may waive the right of individual privacy and allow a governmental entity to release any or all records or details of the compromise or settlement, such as personnel records, that pertain to the employee personally and that would otherwise be protected by the right of individual privacy subject to the merits of public disclosure.
History: En. Sec. 3, Ch. 306, L. 2017.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 8. Beneficiaries › 19-2-802. Effect of no designation of beneficiary or no surviving statutory or designated beneficiary

19-2-802. Effect of no designation of beneficiary or no surviving statutory or designated beneficiary.
(1) If a member or payment recipient fails to name a designated beneficiary or if a statutory or designated beneficiary does not survive the member or payment recipient, the estate of the member or payment recipient is entitled to any accrued lump-sum payment or accrued retirement benefit not received prior to the member's or payment recipient's death. If the estate, as either a designated beneficiary or as a beneficiary by default as provided in this subsection, would not be probated but for the amount due to the estate from the retirement system, all of the amount due to the estate must be paid directly, without probate, to the surviving next of kin of the deceased or the guardians of the survivor's estate, share and share alike.
(2) Payment must be made in the same order in which the following groups are listed:
(a) husband or wife;
(b) children;
(c) father and mother;
(d) grandchildren;
(e) brothers and sisters; or
(f) nieces and nephews.
(3) A payment may not be made to a person included in any of the groups listed in subsection (2) if at the date of payment there is a living person in any of the groups preceding the group of which the person is a member, as listed. Payment must be made upon receipt from the person of an affidavit, upon a form supplied by the board, that there are no living individuals in the groups preceding the group of which the person is a member and that the estate of the deceased will not be probated.
(4) The payment must be in full and complete discharge and acquittance of the board and system on account of the member's or payment recipient's death.
History: En. 68-2401 by Sec. 47, Ch. 323, L. 1973; R.C.M. 1947, 68-2401(part); amd. Sec. 2, Ch. 154, L. 1985; amd. Sec. 27, Ch. 265, L. 1993; Sec. 19-3-1302, MCA 1991; redes. 19-2-802 by Sec. 238, Ch. 265, L. 1993; amd. Sec. 10, Ch. 370, L. 1997; amd. Sec. 18, Ch. 562, L. 1999; amd. Sec. 13, Ch. 429, L. 2003; amd. Sec. 11, Ch. 99, L. 2011.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 8. Beneficiaries › 19-2-803. Payment to custodian of minor beneficiary

19-2-803. Payment to custodian of minor beneficiary.
(1) Except as provided in subsection (2), if any benefit from a system is payable to a minor, the benefit must be paid to one of the following:
(a) a surviving parent, if any;
(b) a parent awarded custody of the minor in a divorce proceeding;
(c) a custodian designated under Title 72, chapter 26;
(d) a guardian appointed pursuant to Title 72, chapter 5, part 2; or
(e) a conservator appointed pursuant to Title 72, chapter 5, part 4.
(2) When a system member has established a trust for a minor beneficiary, including a dependent child as defined under the provisions of Title 19, chapter 6, 9, or 13, then the benefit must be paid to the trustee of that trust.
(3) The payment must be in full and complete discharge and acquittance of the board and system on account of the benefit. The person receiving benefit payments pursuant to this section shall account to the minor for the money when the minor reaches the age of majority.
History: En. 68-2402 by Sec. 48, Ch. 323, L. 1973; R.C.M. 1947, 68-2402; amd. Sec. 11, Ch. 496, L. 1981; amd. Sec. 28, Ch. 265, L. 1993; Sec. 19-3-1304, MCA 1991; redes. 19-2-803 by Sec. 238, Ch. 265, L. 1993; amd. Sec. 1, Ch. 369, L. 2005; amd. Sec. 3, Ch. 400, L. 2023.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 8. Beneficiaries › 19-2-804. Limitations on payment of benefits to person causing member's death or disability

19-2-804. Limitations on payment of benefits to person causing member's death or disability.
If a person is convicted of knowingly, purposely, or intentionally causing a member's death or disability, that person may not receive benefits or payments from a retirement system and the benefits must be payable as otherwise provided in statute.
History: En. Sec. 1, Ch. 153, L. 1985; amd. Sec. 29, Ch. 265, L. 1993; Sec. 19-3-1305, MCA 1991; redes. 19-2-804 by Sec. 238, Ch. 265, L. 1993.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 9. Management of Benefit Payments › 19-2-901. Estimate of benefit when information incomplete

19-2-901. Estimate of benefit when information incomplete.
If it is impracticable for the board to determine from the records the length of service, the compensation, or the age of a member or if a member refuses or fails to give the board a statement of the member's state service, compensation, or age, the board may estimate, for the purposes of this title, the length of service, compensation, or age.
History: En. 68-2503 by Sec. 51, Ch. 323, L. 1973; amd. Sec. 4, Ch. 132, L. 1977; R.C.M. 1947, 68-2503; amd. Sec. 30, Ch. 265, L. 1993; Sec. 19-3-1401, MCA 1991; redes. 19-2-901 by Sec. 238, Ch. 265, L. 1993.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 9. Management of Benefit Payments › 19-2-902. Payment of benefits

19-2-902. Payment of benefits.
(1) A retirement benefit or survivorship benefit granted under a retirement system subject to this chapter, other than a benefit under the defined contribution plan, must be payable in monthly installments, except as provided in this part.
(2) (a) If a member or beneficiary who is a natural person elects, the board shall pay the member's accumulated contributions to the member or beneficiary in a single lump sum.
(b) The lump sum must be paid at the time the initial monthly benefit would otherwise be payable.
(c) An election to receive a single lump sum must be made at least 30 days prior to the first payment date.
(3) A beneficiary that is a charitable organization, the estate of the payment recipient, or a trust is eligible only for a single lump sum.
(4) If a benefit recipient dies before the last day of the month, a pro rata amount otherwise payable to the payment recipient must be paid to the designated beneficiary, statutory beneficiary, or contingent annuitant or to the benefit recipient's estate, as appropriate.
History: En. 68-2501 by Sec. 49, Ch. 323, L. 1973; amd. Sec. 16, Ch. 332, L. 1977; R.C.M. 1947, 68-2501(1); amd. Sec. 31, Ch. 265, L. 1993; Sec. 19-3-1402, MCA 1991; redes. 19-2-902 by Sec. 238, Ch. 265, L. 1993; amd. Sec. 12, Ch. 58, L. 1999; amd. Sec. 18, Ch. 471, L. 1999; amd. Sec. 4, Ch. 284, L. 2009; amd. Sec. 4, Ch. 195, L. 2017.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 9. Management of Benefit Payments › 19-2-904. Withholding of group insurance premium from retirement benefit

19-2-904. Withholding of group insurance premium from retirement benefit.
(1) A retiree who is a participant in an employee group insurance plan that permits participation in the group plan following retirement may elect to have the monthly premium for group insurance withheld by the retirement system and paid directly by the system to the sponsoring employer. In order to qualify for this withholding, a retiree must be a participant in a group insurance plan available to the employees of the former employer. Withholding may not be made for any retiree covered by an individual insurance policy.
(2) Following the death of a retiree who elected withholding of premiums under subsection (1), the retiree's contingent annuitant may elect to have the contingent annuitant's monthly premium for group insurance withheld by the retirement system and paid directly by the system to the sponsoring employer. In order to qualify for this withholding, the contingent annuitant must be covered by the same group insurance plan that covered the retiree in accordance with subsection (1).
History: En. 68-2502.1 by Sec. 7, Ch. 214, L. 1977; R.C.M. 1947, 68-2502.1; Sec. 19-3-1404, MCA 1991; redes. 19-2-904 by Sec. 238, Ch. 265, L. 1993; amd. Sec. 232, Ch. 56, L. 2009; amd. Sec. 5, Ch. 248, L. 2015; amd. Sec. 6, Ch. 195, L. 2017.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 9. Management of Benefit Payments › 19-2-905. Payments under workers' compensation

19-2-905. Payments under workers' compensation.
All payments provided for in this chapter, except as otherwise provided, are in addition to any other benefits provided for under the Workers' Compensation Act of the state of Montana.
History: En. 68-2625 by Sec. 25, Ch. 178, L. 1974; R.C.M. 1947, 68-2625; amd. Sec. 33, Ch. 265, L. 1993; Sec. 19-7-103, MCA 1991; redes. 19-2-905 by Sec. 238, Ch. 265, L. 1993.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 9. Management of Benefit Payments › 19-2-906. Limitations on disability or survivorship benefits

19-2-906. Limitations on disability or survivorship benefits.
If the board determines that the disability or death of a member of a defined benefit plan is proximately caused by the gross negligence, willful misconduct, or violation of the law by the member, the board may revoke, suspend, or refuse to grant benefits except an annuity that is the actuarial equivalent of the member's accumulated contributions with regular interest to the day the benefit commences.
History: En. 11-1887 by Sec. 28, Ch. 456, L. 1977; R.C.M. 1947, 11-1887; amd. Sec. 34, Ch. 265, L. 1993; Sec. 19-9-1004, MCA 1991; redes. 19-2-906 by Sec. 238, Ch. 265, L. 1993; amd. Sec. 19, Ch. 471, L. 1999.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 10. Special Provisions › 19-2-1002. Termination of plan

19-2-1002. Termination of plan.
(1) Upon termination of a retirement system or plan, termination of employment of a substantial number of members that would constitute a partial termination of the retirement system or plan, or complete discontinuance of contributions to that retirement system or plan, the retirement benefit accrued to each member directly affected by the occurrence becomes fully vested and nonforfeitable to the extent funded.
(2) A plan member is 100% vested in the member's accumulated contributions at all times.
(3) At any time prior to satisfaction of all liabilities to members and their beneficiaries under the retirement system or plan, any part of a member's accumulated contributions may not be used for or diverted to purposes other than the exclusive benefit of members and their beneficiaries.
History: En. 68-1901 by Sec. 22, Ch. 323, L. 1973; amd. Sec. 5, Ch. 99, L. 1977; amd. Sec. 3, Ch. 286, L. 1977; amd. Sec. 10, Ch. 332, L. 1977; R.C.M. 1947, 68-1901(8); amd. Sec. 36, Ch. 265, L. 1993; Sec. 19-3-606, MCA 1991; redes. 19-2-1002 by Sec. 238, Ch. 265, L. 1993; amd. Sec. 24, Ch. 471, L. 1999; amd. Sec. 7, Ch. 490, L. 2001; amd. Sec. 7, Ch. 284, L. 2009.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 10. Special Provisions › 19-2-1003. Transfer of dormant, nonvested member-accumulated contributions

19-2-1003. Transfer of dormant, nonvested member-accumulated contributions.
The board may, in its discretion, transfer the accumulated contributions of a nonvested member of a defined benefit system or plan to the pension trust fund of the system or plan in which the member is participating if the member has not participated in the system or plan as an employee for a period of 10 years. Rights of the member may not be jeopardized by the transfer, and the accumulated contributions must be transferred to the member's name upon subsequent return to service or subsequent application for refund.
History: En. 68-1907 by Sec. 28, Ch. 323, L. 1973; R.C.M. 1947, 68-1907; amd. Sec. 37, Ch. 265, L. 1993; Sec. 19-3-604, MCA 1991; redes. 19-2-1003 by Sec. 238, Ch. 265, L. 1993; amd. Sec. 25, Ch. 471, L. 1999; amd. Sec. 8, Ch. 490, L. 2001.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 10. Special Provisions › 19-2-1004. Exemption from taxes and legal process

19-2-1004. Exemption from taxes and legal process.
(1) Except as provided in 19-2-907, 19-2-909, and subsection (2) of this section, the right of a person to any benefit or payment from a retirement system or plan and the money in the system or plan's pension trust fund is not:
(a) subject to execution, garnishment, attachment, or any other process;
(b) subject to county or municipal taxes except for a refund of a member's regular contributions picked up by an employer after June 30, 1985, as provided in 19-3-315, 19-5-402, 19-6-402, 19-7-403, 19-8-502, 19-9-710, or 19-13-601; or
(c) assignable except as specifically provided in this chapter.
(2) The right of a person to any benefit or payment from a retirement system or plan and the money in the system's or plan's pension trust fund associated with that benefit or payment is subject, once the person is entitled to distribution of the benefit or payment, to:
(a) a United States tax lien or levy for past-due taxes; and
(b) execution, garnishment, attachment, levy, or other process related to the collection of criminal fines and orders of restitution imposed under federal law as provided for in 18 U.S.C. 3613.
History: En. 68-2502 by Sec. 50, Ch. 323, L. 1973; R.C.M. 1947, 68-2502; amd. Sec. 3, Ch. 464, L. 1985; amd. Sec. 6, Ch. 823, L. 1991; amd. Sec. 2, Ch. 259, L. 1993; amd. Sec. 38, Ch. 265, L. 1993; Sec. 19-3-105, MCA 1991; redes. 19-2-1004 by Sec. 238, Ch. 265, L. 1993; amd. Sec. 16, Ch. 552, L. 1997; amd. Sec. 9, Ch. 490, L. 2001; amd. Sec. 2, Ch. 382, L. 2009; amd. Sec. 8, Ch. 195, L. 2017; amd. Sec. 42, Ch. 503, L. 2021.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 10. Special Provisions › 19-2-1005. Compensation limit

19-2-1005. Compensation limit.
(1) A retirement system or plan subject to this chapter may not take into account compensation of a member in excess of the amount permitted in section 401(a)(17) of the Internal Revenue Code, 26 U.S.C. 401(a)(17), as adjusted for cost-of-living increases in accordance with section 401(a)(17)(B) of the Internal Revenue Code, 26 U.S.C. 401(a)(17)(B).
(2) (a) Except as provided in subsection (2)(b), for a member hired on or after July 1, 2013, when calculating the highest average compensation for a member with at least 72 months of service credit or the final average compensation for a member with 48 months of service credit, a retirement system or plan subject to this chapter may not include the following amounts of excess earnings in the calculation of the member's highest average compensation or final average compensation:
(i) for the first year included in the calculation, any compensation that is greater than 110% of the compensation paid to the member in the previous year; and
(ii) for each subsequent year included in the calculation, any compensation that is greater than 110% of the compensation included in the calculation for the previous year.
(b) In determining a member's retirement benefit, total excess earnings, if any, must be divided by the member's total months of service credit and added to each month's compensation included in the member's highest average compensation or final average compensation as limited under subsection (2)(a).
History: En. Sec. 39, Ch. 265, L. 1993; amd. Sec. 26, Ch. 471, L. 1999; amd. Sec. 10, Ch. 490, L. 2001; amd. Sec. 8, Ch. 284, L. 2009; amd. Sec. 2, Ch. 386, L. 2013; amd. Sec. 4, Ch. 400, L. 2023.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 10. Special Provisions › 19-2-1006. Use of forfeitures

19-2-1006. Use of forfeitures.
A retirement system or plan subject to this chapter may not apply forfeitures of benefits resulting from the member's termination of employment, the death of the member, or any other reason to increase the benefits of any member in a manner not permitted in Internal Revenue Code section 401(a)(8). However, forfeitures may be used to reduce the cost of administering a retirement system or plan subject to this chapter.
History: En. Sec. 40, Ch. 265, L. 1993; amd. Secs. 15, 46(3), Ch. 58, L. 1999; amd. Sec. 27, Ch. 471, L. 1999; amd. Sec. 11, Ch. 490, L. 2001.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 10. Special Provisions › 19-2-1008. Budget Act superseded

19-2-1008. Budget Act superseded.
This chapter shall be valid and effective despite any provisions in the state Budget Act to the contrary.
History: En. 68-2508 by Sec. 56, Ch. 323, L. 1973; R.C.M. 1947, 68-2508; Sec. 19-3-106, MCA 1991; redes. 19-2-1008 by Sec. 238, Ch. 265, L. 1993.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 10. Special Provisions › 19-2-1009. Penalty for fraud

19-2-1009. Penalty for fraud.
A person who knowingly makes a false statement or who knowingly falsifies or permits to be falsified any record of a retirement system in an attempt to defraud the system is guilty of a misdemeanor punishable by a fine not exceeding $1,000 or imprisonment not exceeding 1 year, or both.
History: En. Sec. 23, Ch. 289, L. 1967; R.C.M. 1947, 93-1129(part); amd. Sec. 42, Ch. 265, L. 1993; Sec. 19-5-104, MCA 1991; redes. 19-2-1009 by Sec. 238, Ch. 265, L. 1993.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 10. Special Provisions › 19-2-1010. Retaining qualified plan status -- content of plan document -- board rulemaking authority

19-2-1010. Retaining qualified plan status -- content of plan document -- board rulemaking authority.
(1) The board shall administer the plan in the manner required to satisfy the applicable qualification requirements for a qualified governmental plan, as provided in the Internal Revenue Code. If a statutory provision affecting a retirement plan administered by the board conflicts with a qualification requirement in section 401 of the Internal Revenue Code or the retirement plan's status as a governmental plan under section 414(d) of the Internal Revenue Code and with consequent federal regulations, the provision is either ineffective or must be interpreted to conform with the federal qualification requirements and allow the plan to retain its qualified status.
(2) For the purposes of section 401(a) of the Internal Revenue Code, the plan document for each retirement system is composed of the applicable provisions of the Montana constitution, this chapter, the applicable chapter in Title 19 governing the system, and applicable rules, policies, and plan documents adopted by the board.
(3) The board may adopt rules to implement this section.
History: En. Sec. 1, Ch. 370, L. 1997; amd. Sec. 17, Ch. 58, L. 1999; amd. Sec. 17, Ch. 429, L. 2003.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 10. Special Provisions › 19-2-1011. Limitations on eligible rollover distributions

19-2-1011. Limitations on eligible rollover distributions.
(1) An eligible rollover distribution may not include:
(a) any distribution that is one of a series of substantially equal periodic payments made at least annually for:
(i) the life or the life expectancy of the distributee;
(ii) the joint lives or joint life expectancies of the distributee and the distributee's designated beneficiary; or
(iii) a specified period of 10 years or more;
(b) any distribution to the extent the distribution is required under section 401(a)(9) of the Internal Revenue Code, 26 U.S.C. 401(a)(9);
(c) the portion of any distribution that is not includable in gross income; or
(d) any other distribution that is reasonably expected to total less than $200 during the year.
(2) (a) Effective January 1, 2002, a portion of a distribution may not fail to be an eligible rollover distribution merely because the portion consists of after-tax employee contributions that are not includable in gross income. However, that portion may be transferred only to:
(i) an individual retirement account or annuity described in section 408(a) or (b) of the Internal Revenue Code, 26 U.S.C. 408(a) or (b);
(ii) a qualified defined contribution plan described in section 401(a) of the Internal Revenue Code, 26 U.S.C. 401(a);
(iii) a qualified plan described in section 403(a) of the Internal Revenue Code, 26 U.S.C. 403(a);
(iv) on or after January 1, 2007, a qualified defined benefit plan described in section 401(a) of the Internal Revenue Code, 26 U.S.C. 401(a); or
(v) an annuity contract described in section 403(b) of the Internal Revenue Code, 26 U.S.C. 403(b).
(b) The plans described in subsections (2)(a)(ii), (2)(a)(iv), and (2)(a)(v) must separately account for amounts that are transferred and earnings on those amounts, including separately accounting for the portion of the distribution that is includable in gross income and the portion of the distribution that is not includable.
History: En. Sec. 9, Ch. 284, L. 2009; amd. Sec. 4, Ch. 240, L. 2013.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 10. Special Provisions › 19-2-1013. Compliance with federal restrictions on interest rate crediting

19-2-1013. Compliance with federal restrictions on interest rate crediting.
Interest credited on any refund of accumulated member contributions under a defined benefit plan subject to Title 19, chapter 2, must comply with any applicable provisions of the federal Age Discrimination in Employment Act, Public Law 90-202, and any applicable U.S. treasury regulations establishing market rates of return for purposes of complying with that federal act.
History: En. Sec. 10, Ch. 284, L. 2009.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 10. Special Provisions › 19-2-1014. Compliance with federal laws regarding service in uniformed services

19-2-1014. Compliance with federal laws regarding service in uniformed services.
(1) With respect to a member's death occurring on or after January 1, 2007, while the member is performing qualified service in the uniformed services as defined in 38 U.S.C. 4303 and to the extent required by section 401(a)(37) of the Internal Revenue Code, 26 U.S.C. 401(a)(37), the designated beneficiaries are entitled to benefits that the system would have provided if the member's death had occurred while in covered employment. In any event, a deceased member's period of qualified service in the uniformed services must be counted for vesting purposes.
(2) With respect to a member's disability occurring on or after January 1, 2009, while the member is performing qualified service in the uniformed services as defined in 38 U.S.C. 4303 and to the extent permitted by section 414(u)(9) of the Internal Revenue Code, 26 U.S.C. 414(u)(9), the member is entitled to any benefits that the system would have provided had the member become disabled while in covered employment.
History: En. Sec. 24, Ch. 284, L. 2009; amd. Sec. 5, Ch. 240, L. 2013; amd. Sec. 3, Ch. 140, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 10. Special Provisions › 19-2-1015. Probate and nonprobate transfer statutes superseded

19-2-1015. Probate and nonprobate transfer statutes superseded.
If a provision of this chapter conflicts with a provision of Title 72, chapter 2, part 8, the provision of this chapter supersedes the conflicting provision of Title 72, chapter 2, part 8.
History: En. Sec. 19, Ch. 562, L. 1999.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 11. Postretirement Benefits and Benefit Increases (Repealed) › 19-2-1101. Repealed

19-2-1101. Repealed.
Sec. 8, Ch. 62, L. 2001; sec. 130, Ch. 99, L. 2001.
History: En. Sec. 3, Ch. 287, L. 1997; amd. Sec. 20, Ch. 562, L. 1999.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 2. Public Employees' Retirement General Provisions › Part 11. Postretirement Benefits and Benefit Increases (Repealed) › 19-2-1102. Repealed

19-2-1102. Repealed.
Sec. 130, Ch. 99, L. 2001.
History: En. Sec. 40, Ch. 471, L. 1999.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 3. Public Employees' Retirement System › Part 1. General Provisions › 19-3-101. Short title

19-3-101. Short title.
This chapter may be cited as "The Public Employees' Retirement System Act".
History: En. Sec. 1, Ch. 323, L. 1973; R.C.M. 1947, 68-1504.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 3. Public Employees' Retirement System › Part 1. General Provisions › 19-3-102. Repealed

19-3-102. Repealed.
Sec. 236, Ch. 265, L. 1993.
History: En. 68-1501 by Sec. 2, Ch. 323, L. 1973; R.C.M. 1947, 68-1501.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 3. Public Employees' Retirement System › Part 1. General Provisions › 19-3-103. Retirement system created -- system to consist of two plans

19-3-103. Retirement system created -- system to consist of two plans.
(1) A defined benefit retirement plan is created and established to become effective July 1, 1945.
(2) A defined contribution plan is established as provided in part 21 of this chapter.
(3) The public employees' retirement system consists of the defined benefit plan and the defined contribution plan. Each plan within the system is governed by the applicable provisions of chapter 2 and this chapter.
History: En. 68-1502 by Sec. 3, Ch. 323, L. 1973; R.C.M. 1947, 68-1502; amd. Sec. 43, Ch. 265, L. 1993; amd. Sec. 29, Ch. 471, L. 1999.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 3. Public Employees' Retirement System › Part 1. General Provisions › 19-3-109. Public employees' retirement system benefit policy statement

19-3-109. Public employees' retirement system benefit policy statement.
It is the policy of the state that additional benefits may not be added to the public employees' retirement system unless the system amortizes in 30 years or less and the additional benefit is projected to be fully funded in perpetuity.
History: En. Sec. 1, Ch. 2, L. 2023.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 3. Public Employees' Retirement System › Part 1. General Provisions › 19-3-111. Exemption for certain university temporary employees -- "temporary employee" defined

19-3-111. Exemption for certain university temporary employees -- "temporary employee" defined.
(1) This chapter does not apply to a temporary employee of the university system.
(2) As used in this section, "temporary employee" means an employee of the university system who is hired into a position that is not permanent and who has negotiated an alternative benefits package through a labor organization certified to represent employees of the university system pursuant to Title 39, chapter 31. The employer contribution to the alternative benefits package may not exceed the cost of the benefits that the employee would otherwise be entitled to through employment.
History: En. Sec. 2, Ch. 121, L. 1995.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 3. Public Employees' Retirement System › Part 1. General Provisions › 19-3-117. Board report required

19-3-117. Board report required.
As soon as possible after the completion of each annual actuarial valuation for the public employees' retirement system, the board shall have its actuary present a detailed actuarial report in accordance with 5-11-210 to the legislative finance committee and to the state administration and veterans' affairs interim committee. The actuarial report must provide a trend analysis of the system's progress toward 100% funding. The reporting requirement may be addressed in reports provided in accordance with 19-2-405.
History: En. Sec. 7, Ch. 390, L. 2013; amd. Sec. 44, Ch. 261, L. 2021.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 3. Public Employees' Retirement System › Part 2. Extension of Coverage by Local Government Employers › 19-3-202. Request by individual employee for employer to participate

19-3-202. Request by individual employee for employer to participate.
Any employee who has, for a continuous period of at least 2 years, been an employee of a municipal corporation, county, or other public agency of this state that is not a contracting employer may advise the legislative body of the employer, in writing, that the employee wishes to participate in the retirement system. Within 30 days after receipt of the written request, the legislative body shall adopt the resolution of intention and take action as provided for in 19-3-201.
History: En. 68-1702 by Sec. 15, Ch. 323, L. 1973; R.C.M. 1947, 68-1702; amd. Sec. 233, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 3. Public Employees' Retirement System › Part 2. Extension of Coverage by Local Government Employers › 19-3-203. Conversion of local or state retirement plan

19-3-203. Conversion of local or state retirement plan.
(1) If the legislative body of any city, county, or public agency having an existing retirement, pension, or annuity fund or system, referred to as the local system, desires to make the members of the local system members of the public employees' retirement system, it may enter into a contract for that purpose with the board in the manner provided in 19-3-201. However, the employees voting, as provided in 19-3-201(2)(a), must be limited to active members of the local system, and approval requires an affirmative vote of two-thirds of the employees.
(2) Subject to the applicable provisions of this chapter, active members of the local system shall become members of either the defined benefit plan or the defined contribution plan of the retirement system and are no longer members of the local system. The pensions being paid to pensioners or annuitants of the local system on the effective date of the contract must be continued and paid at their existing rates by the public employees' retirement system. The liability for the pensions must be computed by the actuary and charged to the contracting employer. All cash and securities held by the local system must be transferred to the retirement system as of the effective date of the contract and credited to the employer. The value of the securities must be determined by the board.
(3) The trustees or other administrative head of the local system as of the effective date of the contract shall certify the proportion, if any, of the funds of the system that represents the accumulated contributions of the active members and the relative shares of the members as of that date. The shares must be charged to the employer and credited as accumulated contributions of the members in the public employees' retirement system and administered as if the contributions had been made during membership in the retirement system. Any excess of employer credits over charges under this section must be offset, with regular interest, against future required employer contributions. Any excess of employer charges over credits under this section must be payable by the contracting employer, with regular interest, on a monthly basis as specified in the contract.
History: En. 68-1703 by Sec. 16, Ch. 323, L. 1973; amd. Sec. 4, Ch. 132, L. 1977; R.C.M. 1947, 68-1703; amd. Sec. 46, Ch. 265, L. 1993; amd. Sec. 32, Ch. 471, L. 1999.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 3. Public Employees' Retirement System › Part 2. Extension of Coverage by Local Government Employers › 19-3-204. Tax levy to meet employer's obligations

19-3-204. Tax levy to meet employer's obligations.
(1) If the required contributions to the retirement system exceed the funds available to a contracting employer from general revenue sources, the contracting employer may budget, levy, and collect annually a special tax upon the assessable property of the contracting employer in the number of cents per $100 of assessable property as is sufficient to raise the amount estimated by the legislative body to be required to provide sufficient revenue to meet the obligation of the contracting employer to the retirement system. The rate of taxation may be in addition to the annual rate of taxation allowed by law to be levied by the contracting employer.
(2) A person who is a member or designated beneficiary of the retirement system because of the participation of the contracting employer may maintain the appropriate action or proceeding to require the contracting employer to budget, levy, and collect the special tax authorized in subsection (1).
History: En. 68-1704 by Sec. 17, Ch. 323, L. 1973; R.C.M. 1947, 68-1704; amd. Sec. 4, Ch. 114, L. 1979; amd. Sec. 47, Ch. 265, L. 1993.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 3. Public Employees' Retirement System › Part 3. Contributions and Refunds › 19-3-303. Repealed

19-3-303. Repealed.
Sec. 4, Ch. 254, L. 1981.
History: En. 68-1802 by Sec. 19, Ch. 323, L. 1973; amd. Sec. 15, Ch. 453, L. 1977; R.C.M. 1947, 68-1802(part).
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 3. Public Employees' Retirement System › Part 3. Contributions and Refunds › 19-3-307. Repealed

19-3-307. Repealed.
Sec. 236, Ch. 265, L. 1993.
History: En. 68-2512 by Sec. 60, Ch. 323, L. 1973; amd. Sec. 4, Ch. 132, L. 1977; R.C.M. 1947, 68-2512.