reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 20. Teachers' Retirement › Part 11. Group Insurance › 19-20-1101. Withholding of group insurance premium from retirement allowance

19-20-1101. Withholding of group insurance premium from retirement allowance.
(1) A retired member who is a participant in an approved employer-sponsored group insurance plan may elect to have the monthly premium for the group insurance withheld from the member's retirement allowance by the retirement system. Premiums withheld must be paid directly to the sponsoring employer.
(2) Upon the death of a retired member, the joint annuitant or beneficiary, if eligible, may elect to continue to have the monthly insurance premium withheld from a monthly retirement benefit.
(3) Each month, using the retirement system's online employer reporting system, the employer shall commence withholding, cease withholding, or process any necessary adjustments to the premium amount on behalf of the benefit recipient, including verification that all authorized insurance deductions are correct.
(4) The employer shall notify the benefit recipient of any changes related to the premiums, including any changes to the premium amount, prior to the effective date of the change.
History: En. Sec. 1, Ch. 20, L. 1987; Sec. 19-4-1101, MCA 1991; redes. 19-20-1101 by Code Commissioner, 1993; amd. Sec. 14, Ch. 174, L. 2003; amd. Sec. 18, Ch. 90, L. 2007; amd. Sec. 20, Ch. 59, L. 2011; amd. Sec. 10, Ch. 366, L. 2013; amd. Sec. 29, Ch. 210, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 20. Teachers' Retirement › Part 12. Unpaid Contributions and Overpayments › 19-20-1201. Definitions

19-20-1201. Definitions.
As used in this part, the following definitions apply:
(1) "Amount owed" means the total amount of overpaid benefits or unpaid contributions plus accrued interest as provided in 19-20-1206 and costs and fees awarded as provided in 19-20-1214.
(2) "Benefit recipient" means a benefit recipient as defined in 19-20-101, an alternate payee, or any other person or entity that is entitled to a future payment or that received an overpayment on behalf of the member.
(3) "Error" means any of the following, whether or not intended, that has resulted in or may result in the retirement system paying more or less on behalf of a member than is authorized to be paid or in the retirement system receiving more or less in contributions than is required to be paid to the retirement system pursuant to plan terms:
(a) a clerical mistake;
(b) a failure to fully and correctly perform a required act or provide required information;
(c) an assertion or other representation of fact or circumstance that is not complete and accurate; or
(d) an incorrect understanding, construction, or application of plan terms or other applicable law or policy.
(4) "Overpaid benefits" or "overpayment" means the total amount of all monthly retirement benefits or other amounts paid by the retirement system on behalf of a member due to an error.
(5) "Unpaid contributions" means the total amount of all monthly contributions or other contribution amounts not received by the retirement system due to an error.
History: En. Sec. 1, Ch. 210, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 20. Teachers' Retirement › Part 12. Unpaid Contributions and Overpayments › 19-20-1202. Correction of errors

19-20-1202. Correction of errors.
The retirement system shall correct errors and, as far as practicable, shall:
(1) in the case of underpaid benefits, adjust future benefit payments so the actuarial equivalent of the benefit to which the member or benefit recipient is correctly entitled will be paid;
(2) in the case of overpaid contributions, refund the excess contributions;
(3) in the case of unpaid contributions, recover the amounts owed for unpaid contributions; and
(4) in the case of overpaid benefits, recover the amounts owed for overpayment.
History: En. Sec. 2, Ch. 210, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 20. Teachers' Retirement › Part 12. Unpaid Contributions and Overpayments › 19-20-1203. Recovery of unpaid employer contributions

19-20-1203. Recovery of unpaid employer contributions.
An amount owed for unpaid employer contributions must be paid to the retirement system by the employer and is not subject to reduction for any reason.
History: En. Sec. 3, Ch. 210, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 20. Teachers' Retirement › Part 12. Unpaid Contributions and Overpayments › 19-20-1204. Recovery of unpaid employee contributions

19-20-1204. Recovery of unpaid employee contributions.
(1) An amount owed for unpaid employee contributions must be paid to the retirement system by the employer if, at the time the contributions were due, the employer was legally required to pick up and remit the contributions to the retirement system on behalf of the member pursuant to 19-20-602(3)(a) and the unpaid contributions resulted from or were furthered by the employer's error.
(2) An amount owed for unpaid employee contributions not payable by the employer under subsection (1) must be paid to the retirement system by the member or benefit recipient.
History: En. Sec. 4, Ch. 210, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 20. Teachers' Retirement › Part 12. Unpaid Contributions and Overpayments › 19-20-1205. Recovery of overpayments

19-20-1205. Recovery of overpayments.
(1) Subject to subsection (2), an amount owed to the retirement system for overpaid benefits must be recovered as follows:
(a) from any retirement benefit or other amount payable by the retirement system to a benefit recipient; or
(b) through repayment by a benefit recipient who received an overpayment or by the estate of the benefit recipient.
(2) If an overpayment resulted from or was furthered by an employer's error, the employer is jointly and severally liable for all amounts owed to the retirement system for the overpayment.
History: En. Sec. 5, Ch. 210, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 20. Teachers' Retirement › Part 12. Unpaid Contributions and Overpayments › 19-20-1206. Interest on overpayments and unpaid contributions

19-20-1206. Interest on overpayments and unpaid contributions.
(1) Except as provided in subsection (2), overpaid benefits and unpaid contributions accrue interest at the retirement system's actuarially assumed annual rate of return, compounded monthly. Interest accrues beginning on the date that the first erroneous payment was made or that the contributions were first due and continues to accrue until the amount owed to the retirement system is fully paid.
(2) If overpaid benefits or unpaid contributions resulted solely from an error made by the retirement system, the amount owed may not include interest.
History: En. Sec. 6, Ch. 210, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 20. Teachers' Retirement › Part 12. Unpaid Contributions and Overpayments › 19-20-1211. Notices required -- initial notice -- final staff determination

19-20-1211. Notices required -- initial notice -- final staff determination.
(1) (a) Before taking action to correct an error or recover overpaid benefits or unpaid contributions, the retirement system shall provide a written initial notice to any person or entity from whom the overpayment or unpaid contributions may be recovered.
(b) The initial notice must:
(i) specify the grounds for the retirement system's initial determination that an error has occurred;
(ii) specify, to the extent practicable, the amount owed for overpaid benefits or unpaid contributions;
(iii) identify additional documentation or information, if any, required to be provided to the retirement system for a final staff determination; and
(iv) provide an opportunity for the noticed party or parties to submit additional documentation or information they believe is relevant to the retirement system's determination.
(2) (a) Unless additional time is required for good cause, the retirement system shall issue a final staff determination within 180 days after the date the initial notice was issued.
(b) The final staff determination must specify the process required for a party to appeal the final staff determination to the retirement board.
(3) Notice provided pursuant to this section may be provided to multiple persons or entities as a standardized notice directed to multiple recipients.
History: En. Sec. 7, Ch. 210, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 20. Teachers' Retirement › Part 12. Unpaid Contributions and Overpayments › 19-20-1212. Recovery methods

19-20-1212. Recovery methods.
(1) The retirement system may use any or all of the following methods to recover amounts owed from a member or benefit recipient:
(a) accept a lump-sum payment;
(b) accept installment payments;
(c) accept a rollover payment from a member;
(d) actuarially adjust monthly benefit payments;
(e) withhold up to 50% of each monthly benefit payment;
(f) withhold up to 100% of a lump-sum distribution; or
(g) withhold up to 100% of the lump-sum death benefit payable under 19-20-1001(1)(b) or 19-20-1002(1)(a).
(2) For payment of amounts owed by an employer, the retirement system may use any or all of the following methods:
(a) adjust the amount of subsequent contributions due from the employer;
(b) accept installment payments; or
(c) accept a lump-sum payment.
History: En. Sec. 9, Ch. 210, L. 2015; amd. Sec. 20, Ch. 276, L. 2019.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 20. Teachers' Retirement › Part 12. Unpaid Contributions and Overpayments › 19-20-1213. Retirement system's discretion -- priority right to recover

19-20-1213. Retirement system's discretion -- priority right to recover.
(1) Nothing in this part is intended to prohibit retirement system staff from working informally with an employer, a member, or a benefit recipient to mutually resolve an error and recover amounts owed to the retirement system prior to the retirement system taking formal action as provided in this part.
(2) The retirement system has sole discretion to determine the most appropriate method for correcting errors and recovering amounts owed to it.
(3) The retirement system's right to recover amounts owed to it as set forth in this part does not prohibit the retirement system from pursuing any other remedy or penalty available to the retirement system.
(4) The retirement system's right to recover amounts owed to it has priority over the claim of any member, benefit recipient, or other individual or entity claiming an interest in any amount payable by the retirement system to or on behalf of the member.
History: En. Sec. 10, Ch. 210, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 20. Teachers' Retirement › Part 12. Unpaid Contributions and Overpayments › 19-20-1214. Costs and fees for recovering amounts owed

19-20-1214. Costs and fees for recovering amounts owed.
(1) Unless an overpayment or unpaid contributions resulted solely from an error of the retirement system, in any contested case or other civil proceeding for correction of an error or recovery of an overpayment or unpaid contributions, the retirement system is entitled to the costs enumerated in 25-10-201 and to reasonable attorney fees if:
(a) the retirement system prevails in its claim or defense; and
(b) the court finds, upon judicial review, that the claim or defense of the other party that brought or defended the action was frivolous or was pursued in bad faith.
(2) If there are multiple parties adverse to the retirement system in a contested case, the parties are jointly and severally liable for the costs and fees awarded to the retirement system.
History: En. Sec. 11, Ch. 210, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 20. Teachers' Retirement › Part 12. Unpaid Contributions and Overpayments › 19-20-1215. Statute of limitations

19-20-1215. Statute of limitations.
(1) If overpaid benefits or unpaid contributions resulted solely from an error made by the retirement system, the retirement system may recover amounts owed for overpayments or unpaid contributions only for benefits or other amounts actually paid by the retirement system or for contributions that were actually due in the timeframe beginning 24 months prior to the date on which the retirement system issues an initial notice and ending when all amounts owed for overpayments or unpaid contributions are fully paid.
(2) If overpaid benefits or unpaid contributions resulted solely or partially from an error made by an employer, a member, or a benefit recipient, the retirement system may recover all amounts owed for the overpayment or unpaid contributions beginning on the date that the first erroneous payment was made or that contributions were first due. The retirement system may not recover amounts owed under this subsection unless the retirement system issues an initial notice no later than 24 months after the date on which the last payment of a retirement benefit or other amount was made by the retirement system on behalf of the member.
(3) No other statute of limitations or legal or equitable defense to the application of a statute of limitations may be applied to shorten the timeframes in which or for which the retirement system may seek recovery of amounts owed for overpayments or unpaid contributions.
History: En. Sec. 8, Ch. 210, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 21. University System Retirement Program › Part 1. General Provisions › 19-21-101. Authority to establish university system retirement program

19-21-101. Authority to establish university system retirement program.
The board of regents may establish a university system retirement program, as provided in this chapter, for the administrative officers and members of the instructional and scientific staff of the Montana university system. The program may be an independent plan or part of a larger plan with respect to some or all of the benefits provided. The benefits under the program must be provided through individual annuity contracts, either fixed or variable, or a combination of contracts, issued to and owned by the participants in the program. The program must comply with applicable sections of the Internal Revenue Code.
History: En. Sec. 1, Ch. 494, L. 1987; amd. Sec. 31, Ch. 490, L. 2001; amd. Sec. 12, Ch. 282, L. 2013.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 21. University System Retirement Program › Part 1. General Provisions › 19-21-102. Definitions

19-21-102. Definitions.
Unless the context requires otherwise, as used in this chapter, the following definitions apply:
(1) "Program" means the university system retirement program established pursuant to this chapter.
(2) "Public employees' retirement system" means the retirement system established in 19-3-103.
(3) "Teachers' retirement system" or "system" means the teachers' retirement system provided for in Title 19, chapter 20.
History: En. Sec. 2, Ch. 494, L. 1987; amd. Sec. 36, Ch. 471, L. 1999; amd. Sec. 13, Ch. 282, L. 2013.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 21. University System Retirement Program › Part 1. General Provisions › 19-21-103. Duties of board of regents

19-21-103. Duties of board of regents.
The board of regents shall:
(1) act as fiduciaries of the program and exercise its fiduciary authority in the same manner that would be used by a prudent person acting in the same capacity who is familiar with the circumstances and in an enterprise of a similar character with similar aims;
(2) provide for the administration of the program;
(3) designate the company or companies from which the contracts are to be purchased and approve the form and content of the contracts, taking into consideration the:
(a) nature and extent of the rights and benefits to be provided by the contracts for participants and their beneficiaries;
(b) relationship of these rights and benefits to the amount of contributions to be made;
(c) suitability of these rights and benefits to the needs of the participants and the interests of the Montana university system in the recruitment and retention of administrative officers and members of the instructional and scientific staff; and
(d) ability of the designated company or companies to provide these rights and benefits.
History: En. Sec. 5, Ch. 494, L. 1987; amd. Sec. 32, Ch. 490, L. 2001.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 21. University System Retirement Program › Part 1. General Provisions › 19-21-111. Repealed

19-21-111. Repealed.
Sec. 3, Ch. 419, L. 1997.
History: En. Sec. 9, Ch. 494, L. 1987; amd. Sec. 1, Ch. 365, L. 1991; amd. Sec. 2, Ch. 178, L. 1993.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 21. University System Retirement Program › Part 2. Participation -- Benefits › 19-21-202. Effect on rights under teachers' retirement system

19-21-202. Effect on rights under teachers' retirement system.
(1) An election under 19-21-201 to participate in the program is a waiver of all rights and benefits under the teachers' retirement system except as provided in this section.
(2) A member of the teachers' retirement system who elects to participate in the program is considered, for the purpose of determining eligibility for rights and benefits under that system, to be no longer employed in a capacity that allows active membership in that system as of the effective date of the election. Thereafter, the member is considered an inactive member of the system if qualified under 19-20-303, with the rights and privileges provided under 19-20-603.
(3) A person who elects to participate in the program is ineligible to be an active member of the teachers' retirement system while continuously employed in a position eligible to participate in the program.
History: En. Sec. 4, Ch. 494, L. 1987; amd. Sec. 38, Ch. 471, L. 1999; amd. Sec. 35, Ch. 490, L. 2001; amd. Sec. 21, Ch. 276, L. 2019.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 21. University System Retirement Program › Part 2. Participation -- Benefits › 19-21-203. Contributions -- supplemental contributions

19-21-203. Contributions -- supplemental contributions.
The following provisions apply to program participants not otherwise covered under 19-21-214:
(1) (a) Each program participant shall contribute an amount equal to the member's contribution required under 19-20-602.
(b) (i) Each month, the board of regents shall calculate an amount equal to 1% of each participant's earned compensation and total the amounts calculated.
(ii) The board of regents shall allocate and deposit to the account of each participant the amount calculated for that participant under subsection (1)(b)(i). The amounts allocated under this subsection (1)(b)(ii) to each participant whose wages or salary and benefits are paid from the current unrestricted subfund as described in 17-2-102 are statutorily appropriated, as provided in 17-7-502, to the board of regents from the general fund.
(c) The board of regents shall contribute an amount that, when added to the sum of the participant's contribution plus the contribution made under subsection (1)(b)(ii), is equal to 13% of the participant's earned compensation.
(2) (a) The board of regents may:
(i) reduce the participant's contribution rate established in subsection (1) to an amount not less than 6% of the participant's earned compensation; and
(ii) increase the employer's contribution rate to an amount not greater than 6% of the participant's earned compensation.
(b) Notwithstanding the supplemental contributions required under 19-20-604 and subsection (5) of this section, the sum of the participant's contributions made under subsection (1)(a), the state's contributions made under subsection (1)(b), and the employer's contributions made under subsection (1)(c) must remain at 13% of the participant's earned compensation.
(3) The board of regents shall determine whether the participant's contribution is to be made by salary reduction under section 403(b) of the Internal Revenue Code, 26 U.S.C. 403(b), as amended, or by employer pickup under section 414(h)(2) of that code, 26 U.S.C. 414(h)(2), as amended.
(4) The disbursing officer of the employer or other official designated by the board of regents shall pay both the participant's contribution and the appropriate portion of the board of regents' contribution to the designated company or companies for the benefit of the participant.
(5) The board of regents shall make the supplemental contributions to the teachers' retirement system, as provided in 19-20-621, to discharge the obligation incurred by the Montana university system for the past service liability incurred by active, inactive, and retired members of the teachers' retirement system.
History: En. Sec. 6, Ch. 494, L. 1987; amd. Sec. 4, Ch. 178, L. 1993; amd. Sec. 2, Ch. 419, L. 1997; amd. Sec. 39, Ch. 471, L. 1999; amd. Sec. 36, Ch. 490, L. 2001; amd. Sec. 58, Ch. 114, L. 2003; amd. Sec. 2, Ch. 306, L. 2007; amd. Sec. 42, Ch. 2, L. 2009; amd. Sec. 3, Ch. 426, L. 2009; amd. Sec. 1, Ch. 273, L. 2011.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 21. University System Retirement Program › Part 2. Participation -- Benefits › 19-21-211. Payment of benefits

19-21-211. Payment of benefits.
A retirement, death, or other benefit may not be paid by the state or the board of regents under the university system retirement program. Benefits are payable to a participant and the participant's beneficiaries only by the designated company or companies in accordance with the terms of the contracts.
History: En. Sec. 7, Ch. 494, L. 1987; amd. Sec. 262, Ch. 56, L. 2009; amd. Sec. 14, Ch. 282, L. 2013.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 21. University System Retirement Program › Part 2. Participation -- Benefits › 19-21-212. Exemption from taxation, legal process, and assessments

19-21-212. Exemption from taxation, legal process, and assessments.
Except for execution or withholding for the payment of child support or for the payment of spousal support for a spouse or former spouse who is the custodial parent of the child, contracts, benefits, and contributions under the university system retirement program and the earnings on the contributions are:
(1) exempt from any county or municipal tax;
(2) not subject to execution, garnishment, attachment, or other process;
(3) not covered or assessable by an insurance guaranty association; and
(4) unassignable except as specifically provided in the contracts.
History: En. Sec. 8, Ch. 494, L. 1987; amd. Sec. 17, Ch. 823, L. 1991; amd. Sec. 20, Ch. 552, L. 1997; amd. Sec. 7, Ch. 382, L. 2009; amd. Sec. 15, Ch. 282, L. 2013; amd. Sec. 47, Ch. 503, L. 2021.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 21. University System Retirement Program › Part 2. Participation -- Benefits › 19-21-213. Participation by employees in positions covered by public employees' retirement system

19-21-213. Participation by employees in positions covered by public employees' retirement system.
Subject to and as provided in 19-3-2112, a university system employee in a position covered under the public employees' retirement system may elect to participate in the program.
History: En. Sec. 34, Ch. 490, L. 2001.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 21. University System Retirement Program › Part 2. Participation -- Benefits › 19-21-214. Contributions and allocations for employees in positions covered under public employees' retirement system

19-21-214. Contributions and allocations for employees in positions covered under public employees' retirement system.
(1) The contribution rates for employees in positions covered under the public employees' retirement system who elect to become program members pursuant to 19-3-2112 are as follows:
(a) the member's contribution rate must be the rate provided in 19-3-315; and
(b) the employer's contribution rate must be the rate provided in 19-3-316.
(2) Subject to subsections (3) and (4), of the employer's contribution received under 19-3-316:
(a) an amount equal to:
(i) 4.49% of compensation must be allocated to the participant's program account;
(ii) 2.37% of compensation must be allocated to the defined benefit plan under the public employees' retirement system as the plan choice rate; and
(iii) 0.04% of compensation must be allocated to the education fund pursuant to 19-3-112(1)(b);
(b) on July 1, 2009, continuing until the additional employer contributions terminate pursuant to 19-3-316(4)(b), an amount equal to 0.27% of compensation must be allocated to the defined benefit plan to eliminate the plan choice rate unfunded actuarial liability;
(c) on July 1, 2013, and continuing until June 30, 2015, an amount equal to 1% of compensation must be allocated to the defined benefit plan unfunded liabilities; and
(d) on July 1, 2015, and continuing until the plan choice rate unfunded actuarial liability in the defined benefit plan is fully paid, an amount equal to 1% of compensation must be allocated to the defined benefit plan as part of the plan choice rate. Effective the first full pay period in the month following the board's verification that the plan choice rate unfunded actuarial liability is paid off, the amount equal to 1% of compensation must be allocated to the member's retirement account until the additional employer contributions terminate pursuant to 19-3-316(4)(b).
(3) The percentage of compensation amount to be allocated under subsection (2)(b) must be increased by 0.1% each fiscal year through fiscal year 2024. For fiscal years beginning after June 30, 2024, the percentage of compensation amount to be allocated under subsection (2)(b) must be 1.27%.
(4) Effective the first full pay period in the month following the board's verification that the plan choice rate unfunded actuarial liability is paid off, amounts equal to the 2.37% of compensation in subsection (2)(a)(ii) and the percentage of compensation in subsection (2)(b), if any, must be allocated to the member's retirement account.
History: En. Sec. 37, Ch. 490, L. 2001; amd. Sec. 59, Ch. 114, L. 2003; amd. Sec. 8, Ch. 371, L. 2007; amd. Sec. 38, Ch. 99, L. 2011; amd. Sec. 14, Ch. 369, L. 2011; amd. Sec. 4, Ch. 170, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 50. Deferred Compensation › Part 1. General Provisions › 19-50-101. Definitions

19-50-101. Definitions.
For the purposes of this chapter, unless a different meaning is plainly implied by the context, the following definitions apply:
(1) "Administrator" or "board" means the public employees' retirement board created in 2-15-1009 or an appropriate officer of a political subdivision.
(2) "Deferred compensation" means the income that an employee may legally defer in a deferred compensation plan established under this chapter pursuant to the rulings of the internal revenue service and that, while invested, is exempt from state and federal income tax on the employee's contribution and on the interest, dividends, and capital gains until ultimately distributed to the employee.
(3) "Eligible deferred compensation plan" means a plan meeting the requirements of section 457 of the Internal Revenue Code, 26 U.S.C. 457.
(4) "Employee" means any person, including independent contractors and elected officials, receiving compensation from the state or a political subdivision for performing services.
(5) "Fund" means the state deferred compensation investment account.
(6) "Participant" means either an employee who is enrolled or a previous employee who remains enrolled in an eligible deferred compensation plan established under this chapter.
(7) "Political subdivision" means any city, town, county, or other political subdivision of the state of Montana, including the Montana university system.
(8) "Roth account" means a separate account within a deferred compensation plan established under this chapter that is composed of after-tax contributions made pursuant to section 402A of the Internal Revenue Code, 26 U.S.C. 402A.
(9) "Roth deferral" means an after-tax contribution by a participant to the participant's deferred compensation account.
History: En. 68-2704 by Sec. 4, Ch. 264, L. 1974; R.C.M. 1947, 68-2704; amd. Sec. 1, Ch. 472, L. 1981; Sec. 19-2-101, MCA 1991; redes. 19-50-101 by Code Commissioner, 1993; amd. Sec. 67, Ch. 471, L. 1999; amd. Sec. 1, Ch. 145, L. 2013; amd. Sec. 5, Ch. 140, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 50. Deferred Compensation › Part 1. General Provisions › 19-50-103. No effect on other retirement programs -- taxes deferred -- Roth deferral exception

19-50-103. No effect on other retirement programs -- taxes deferred -- Roth deferral exception.
(1) The deferred compensation program established by this chapter is in addition to retirement, pension, or benefit systems, including plans qualifying under section 403(b) of the Internal Revenue Code, 26 U.S.C. 403(b), as amended, established by the state or a political subdivision, and a deferral of income under the deferred compensation program may not affect a reduction of any retirement, pension, or other benefit provided by law.
(2) Except as provided in subsection (3), any sum deferred under the deferred compensation program is not subject to taxation until distribution is actually made to the participant or the participant's beneficiary because of severance from employment, retirement, or unforeseeable emergency.
(3) Effective July 1, 2013, any deferred compensation program established under this chapter may include Roth accounts and accept Roth deferrals pursuant to section 402A of the Internal Revenue Code, 26 U.S.C. 402A. A participant's Roth deferral into a deferred compensation account and any associated earnings, known as the participant's Roth assets, may be withdrawn tax-free if the requirements for a qualified distribution under 402A(d)(2) of the Internal Revenue Code, 26 U.S.C. 402A(d)(2), are met.
(4) For purposes of this chapter, any qualified private pension plans in existence in 1974 qualify.
History: En. 68-2706 by Sec. 6, Ch. 264, L. 1974; R.C.M. 1947, 68-2706; amd. Sec. 3, Ch. 472, L. 1981; Sec. 19-2-103, MCA 1991; redes. 19-50-103 by Code Commissioner, 1993; amd. Sec. 61, Ch. 114, L. 2003; amd. Sec. 71, Ch. 329, L. 2005; amd. Sec. 2, Ch. 145, L. 2013.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 50. Deferred Compensation › Part 1. General Provisions › 19-50-104. Eligibility to catch up -- normal retirement age

19-50-104. Eligibility to catch up -- normal retirement age.
(1) Except as provided in subsection (2), for the purposes of determining a participant's eligibility to catch up on making the maximum annual deferrals allowable, normal retirement age must be specified in writing by the participant and must be no earlier than:
(a) the age at which the participant is eligible to retire pursuant to the participant's Title 19 retirement system because of the participant's age or both age and length of service, without disability, and with the right to receive immediate retirement benefits without actuarial or similar reduction because of retirement before a specified age; or
(b) 65 years of age if the participant is not a member of a Title 19 retirement plan or system, is a member of a defined contribution retirement plan, or is an independent contractor.
(2) An eligible plan with participants that include qualified police or firefighters, as defined under 26 U.S.C. 415(b)(2)(H)(ii)(I), may either:
(a) designate a normal retirement age for the qualified police or firefighters that is no less than 50 years of age; or
(b) allow a qualified police or firefighter participant to designate a normal retirement age that is between 50 and 70 1/2 years of age.
(3) Qualified police or firefighters, as defined in 26 U.S.C. 415(b)(2)(H)(ii)(I), include:
(a) police who are members of the municipal police officers' retirement system provided for in Title 19, chapter 9;
(b) police who are members of a local police retirement system provided for in Title 19, chapter 19;
(c) firefighters who are members of the firefighters' unified retirement system provided for in Title 19, chapter 13;
(d) firefighters who are members of a local firefighters' retirement system provided for in Title 19, chapter 18; and
(e) firefighters who are members of the defined benefit retirement plan of the public employees' retirement system provided for in Title 19, chapter 3.
History: En. Sec. 129, Ch. 99, L. 2001; amd. Sec. 72, Ch. 329, L. 2005; amd. Sec. 13, Ch. 240, L. 2013; amd. Sec. 6, Ch. 140, L. 2015.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 50. Deferred Compensation › Part 2. Administration › 19-50-201. Board authorized to make contracts with political subdivisions

19-50-201. Board authorized to make contracts with political subdivisions.
(1) Effective July 1, 1983, a political subdivision may become a contracting employer and make all or specified groups of its employees eligible to participate in the state-administered deferred compensation program by a contract entered into and between the board and the legislative body of the political subdivision. The contract may include any provisions that are consistent with this chapter and necessary for the administration of the deferred compensation program.
(2) The approval and termination of the contract shall be subject to the following provisions:
(a) The legislative body of the political subdivision shall adopt a resolution to enter into a contract with the board authorizing its employees to participate in the state-administered deferred compensation program. The resolution must contain a summary of the major provisions of the state-administered deferred compensation program.
(b) The contract must specify that the political subdivision agrees that the board is the administrator of the deferred compensation program and agrees to the rules and conditions established by the board for the proper administration of the plan.
(c) The contract may be revoked or amended in the manner prescribed in the original approval of contracts.
History: En. 68-2702 by Sec. 2, Ch. 264, L. 1974; amd. Sec. 2, Ch. 60, L. 1977; R.C.M. 1947, 68-2702; amd. Sec. 4, Ch. 472, L. 1981; Sec. 19-2-201, MCA 1991; redes. 19-50-201 by Code Commissioner, 1993; amd. Sec. 69, Ch. 471, L. 1999.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 50. Deferred Compensation › Part 2. Administration › 19-50-202. Administration of program

19-50-202. Administration of program.
The deferred compensation program shall be administered by the board or the appropriate officer designated by a political subdivision. Payroll deductions shall be made, in each instance, by the appropriate payroll officer. The administrator shall protect the interests of program participants and safeguard the assets of the deferred compensation plan and shall contract with private corporations, institutions, or individuals for administrative and marketing services. The administrator may solicit bids for options under 19-50-102. All contracts with marketing representatives must provide that all options in 19-50-102 be presented in an unbiased manner and in a manner so as to conform to applicable rules promulgated by the administrator, be reported on a periodic basis to all employees participating in eligible deferred compensation plans, and not be the subject of unreasonable solicitation of employees to participate in the program. All costs or fees in relation to the marketing of options provided under 19-50-102 shall be paid by the underwriting companies selected by the administrator or by the interest earnings accruing to the assets of the state deferred compensation investment fund.
History: En. 68-2703 by Sec. 3, Ch. 264, L. 1974; R.C.M. 1947, 68-2703; amd. Sec. 5, Ch. 472, L. 1981; Sec. 19-2-202, MCA 1991; redes. 19-50-202 by Code Commissioner, 1993; amd. Sec. 70, Ch. 471, L. 1999.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 50. Deferred Compensation › Part 2. Administration › 19-50-203. Payments authorized

19-50-203. Payments authorized.
Notwithstanding any other provision of law to the contrary, the board or a political subdivision is hereby authorized to make payments to eligible deferred compensation plans designated by this chapter. Such payments shall not be construed to be a prohibited use of the general assets of the state or a political subdivision.
History: En. 68-2705 by Sec. 5, Ch. 264, L. 1974; R.C.M. 1947, 68-2705; amd. Sec. 7, Ch. 472, L. 1981; Sec. 19-2-203, MCA 1991; redes. 19-50-203 by Code Commissioner, 1993; amd. Sec. 71, Ch. 471, L. 1999.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 50. Deferred Compensation › Part 2. Administration › 19-50-204. Public entity not to be liable

19-50-204. Public entity not to be liable.
There shall be no financial liability of the state or a political subdivision for any investment losses incurred by any eligible deferred compensation plan established under this chapter.
History: En. 68-2707 by Sec. 7, Ch. 264, L. 1974; R.C.M. 1947, 68-2707; amd. Sec. 8, Ch. 472, L. 1981; Sec. 19-2-204, MCA 1991; redes. 19-50-204 by Code Commissioner, 1993.
2023 Montana Code Annotated › Title 19. Public Retirement Systems › Chapter 50. Deferred Compensation › Part 2. Administration › 19-50-206. Repealed

19-50-206. Repealed.
Sec. 73, Ch. 471, L. 1999.
History: En. Sec. 6, Ch. 472, L. 1981; Sec. 19-2-206, MCA 1991; redes. 19-50-206 by Code Commissioner, 1993.
2023 Montana Code Annotated › Title 20. Education › Chapter 1. General Provisions › Part 1. Definitions › 20-1-102. Legislative goals for public elementary and secondary schools

20-1-102. Legislative goals for public elementary and secondary schools.
It is the goal of the legislature that Montana's public elementary and secondary school system, in cooperation with parents or guardians, create a learning environment for each student that:
(1) develops a sound foundation for literacy and numeracy during the early years that is built upon and reinforced throughout the educational experience;
(2) furthers the ability to reason critically, creatively, and strategically;
(3) fosters the ability to effectively understand and communicate ideas, knowledge, and thoughts;
(4) develops a sense of personal and civic responsibility;
(5) provides an in-depth understanding of the American political, social, and economic systems and the historical context from which they arose;
(6) provides familiarization with political, social, and economic systems found elsewhere in the world;
(7) develops a strong work ethic, postsecondary readiness, and employment skills;
(8) encourages a healthy lifestyle; and
(9) supports instruction of financial literacy, where students obtain the knowledge and skills required to succeed financially.
History: En. Sec. 1, Ch. 208, L. 2005; amd. Sec. 1, Ch. 222, L. 2013; amd. Sec. 1, Ch. 387, L. 2023.
2023 Montana Code Annotated › Title 20. Education › Chapter 1. General Provisions › Part 2. Miscellaneous Provisions › 20-1-201. School officers not to act as agents

20-1-201. School officers not to act as agents.
The superintendent of public instruction or members of the superintendent's staff, county superintendent or members of the superintendent's staff, trustee, or district employee may not act as an agent or solicitor in the sale or supply of goods or services to a district. An enumerated person may not assist or receive a reward from an agent or solicitor of goods or services for a district. Any person violating this section is guilty of a misdemeanor and, if convicted by a court of competent jurisdiction, shall be fined not less than $50 or more than $200 and shall be liable to removal from the person's position. The penalties provided by this section may not be applicable if the charge and conviction are made under the provisions of 20-7-608.
History: En. 75-8303 by Sec. 487, Ch. 5, L. 1971; R.C.M. 1947, 75-8303; amd. Sec. 263, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 20. Education › Chapter 1. General Provisions › Part 2. Miscellaneous Provisions › 20-1-202. Oath of office

20-1-202. Oath of office.
Any person elected or appointed to any public office authorized by this title shall take the oath of office before qualifying for and assuming the office. If an officer has a written appointment or commission, the officer's oath must be endorsed on the appointment or commission, otherwise the oath may be taken orally, and, in either case, it may, without charge or fee, be sworn to before an officer authorized to administer oaths for the public office.
History: En. 75-8304 by Sec. 488, Ch. 5, L. 1971; R.C.M. 1947, 75-8304; amd. Sec. 264, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 20. Education › Chapter 1. General Provisions › Part 2. Miscellaneous Provisions › 20-1-203. Delivering items to successor

20-1-203. Delivering items to successor.
Whenever any member of the trustees, superintendent, principal, or clerk of the district is replaced by election or otherwise, the person shall immediately deliver all books, papers, and money pertaining to the position to the person's successor. Any person who refuses to do so or who knowingly destroys any material or misappropriates any money entrusted to the person is guilty of a misdemeanor and, if convicted by a court of competent jurisdiction, shall be fined not more than $100.
History: En. 75-5926 by Sec. 55, Ch. 5, L. 1971; R.C.M. 1947, 75-5926; amd. Sec. 265, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 20. Education › Chapter 1. General Provisions › Part 2. Miscellaneous Provisions › 20-1-204. County attorney's duties

20-1-204. County attorney's duties.
Upon request of the county superintendent or the trustees of any school district or community college district, the county attorney shall be their legal adviser and shall prosecute and defend all suits to which such persons, in their capacity as public officials, may be a party; however, the trustees of any school district or community college district may, in their discretion, employ any other attorney licensed in Montana to perform any legal services in connection with school or community college board business.
History: En. 75-8305 by Sec. 489, Ch. 5, L. 1971; amd. Sec. 2, Ch. 263, L. 1971; amd. Sec. 1, Ch. 22, L. 1974; amd. Sec. 6, Ch. 121, L. 1977; R.C.M. 1947, 75-8305; amd. Sec. 1, Ch. 273, L. 1979.
2023 Montana Code Annotated › Title 20. Education › Chapter 1. General Provisions › Part 2. Miscellaneous Provisions › 20-1-205. Conflict of interest

20-1-205. Conflict of interest.
In the event there should arise a conflict of interest relating solely to the performance of the official duties of the county attorney and which does not relate to a conflict of interest involving the private employment of the county attorney, the trustees of any school district shall employ any other attorney licensed in Montana.
History: En. Sec. 2, Ch. 22, L. 1974; R.C.M. 1947, 75-8305.1.
2023 Montana Code Annotated › Title 20. Education › Chapter 1. General Provisions › Part 2. Miscellaneous Provisions › 20-1-206. Disturbance of school -- penalty

20-1-206. Disturbance of school -- penalty.
Any person who shall willfully disturb any school or any school meeting shall be deemed guilty of a misdemeanor and, if convicted by a court of competent jurisdiction, shall be fined not less than $10 or more than $100.
History: En. 75-8306 by Sec. 490, Ch. 5, L. 1971; R.C.M. 1947, 75-8306.
2023 Montana Code Annotated › Title 20. Education › Chapter 1. General Provisions › Part 2. Miscellaneous Provisions › 20-1-207. Penalty for violation of school laws

20-1-207. Penalty for violation of school laws.
Unless otherwise specifically provided by law, any person who violates any provision of this title is guilty of a misdemeanor and if convicted by a court of competent jurisdiction shall be punished by a fine of not less than $20 or more than $200 or by imprisonment in the county jail for not less than 5 days or more than 30 days or by both such fine and imprisonment.
History: En. 75-8307 by Sec. 491, Ch. 5, L. 1971; amd. Sec. 29, Ch. 266, L. 1977; R.C.M. 1947, 75-8307.
2023 Montana Code Annotated › Title 20. Education › Chapter 1. General Provisions › Part 2. Miscellaneous Provisions › 20-1-208. Educational impact statements

20-1-208. Educational impact statements.
When a county superintendent of schools finds that a person intends to construct or locate a major industrial facility, as defined in 20-9-407, or intends to open a new strip mine, as defined by 82-4-103, within the county, the superintendent may require such person to file with the county an educational impact statement. An educational impact statement is a report estimating the increased demands on public schools in the county as a consequence of the major industrial facility or strip mine. The statement shall indicate:
(1) the number of persons to be employed during the construction or preparation and during the operation of the major industrial facility or strip mine and their anticipated residential distribution;
(2) the number and anticipated distribution of persons employed in providing goods and services to the persons enumerated in the preceding category;
(3) the number of school-age children anticipated to be living with the persons enumerated in the preceding categories; and
(4) the time periods covered by each preceding estimate.
History: En. 75-8312 by Sec. 1, Ch. 119, L. 1975; amd. Sec. 30, Ch. 266, L. 1977; R.C.M. 1947, 75-8312.
2023 Montana Code Annotated › Title 20. Education › Chapter 1. General Provisions › Part 2. Miscellaneous Provisions › 20-1-209. Judicial enforcement

20-1-209. Judicial enforcement.
A district court, upon petition of a county, may enforce 20-1-208 with appropriate orders.
History: En. 75-8313 by Sec. 2, Ch. 119, L. 1975; R.C.M. 1947, 75-8313.
2023 Montana Code Annotated › Title 20. Education › Chapter 1. General Provisions › Part 2. Miscellaneous Provisions › 20-1-210. Nonfaculty coaches in private high schools

20-1-210. Nonfaculty coaches in private high schools.
(1) A private or parochial high school is not bound by any rule or policy which prohibits the employment or association of part-time assistant athletic instructors with a high school who are not members of the regular faculty of the school, and no such school may be denied the privilege of participating in interscholastic competition with any school in this state because of the employment or association of such assistant athletic instructors with that school.
(2) Upon the complaint of an interested person, a district court may enjoin any association or combination of high schools from conspiring to violate this section or acting in concert in violation thereof.
History: En. 75-8314 by Sec. 1, Ch. 350, L. 1977; R.C.M. 1947, 75-8314.