reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-B - New Hampshire Length of Service Awards Program for Volunteer Firefighters and Volunteer Emergency Medical Personnel › Section 100-B:8 - Trust Fund.

100-B:8 Trust Fund. –
I. All contributions under this chapter made by the sponsor and the members shall be held and administered by the trustee in trust for use in accordance with the plan. The responsibility for the holding and investment of the fund shall lie with the trustee. The committee shall set an investment policy to guide the trustee in the selection of the investments.
II. The trustee shall hold contributions made under this chapter by the sponsor and contributions made by members upon their being forwarded to the trustee by the sponsor's treasurer in accordance with the terms of a written agreement and the trustee. The trustee shall have all rights, privileges, duties, and immunities conferred upon it by the trust agreement.
III. No part of the corpus or income of the fund shall be used for, directed to, or diverted to, any purpose, subject to the payment of expenses, other than for the exclusive benefit of the members and their beneficiaries prior to the satisfaction of all liabilities under the plan; and provided further that no person shall have any interest in or right to any part of earnings or principal of the fund, or any rights to any part of earnings or principal of the fund, or any rights in, to, or under the trust agreement, except as and to the extent expressly provided in the plan and in the trust agreement.
IV. Expenses of administration of the plan may be paid out of the trust fund upon direction by the committee.
Source.
1996, 211:1, eff. Jan. 1, 1997.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-B - New Hampshire Length of Service Awards Program for Volunteer Firefighters and Volunteer Emergency Medical Personnel › Section 100-B:9 - Administration of the Plan.

100-B:9 Administration of the Plan. –
I. A length of service awards program committee is established to administer this program. The committee shall consist of 7 members as follows:
(a) Two public members, one of whom shall be appointed by the president of the senate and one of whom shall be appointed by the speaker of the house of representatives.
(b) One member appointed by the New Hampshire Municipal Association.
(c) One member appointed by the fire standards and training commission, who shall be a volunteer firefighter and who shall not be a member of the fire standards and training commission.
(d) One member appointed by the New Hampshire Association of Fire Chiefs, who shall be a chief of a volunteer fire department.
(e) Two members appointed by the New Hampshire State Firemen's Association, who shall be volunteer firefighters.
II. All appointments shall be made within 90 days of the enactment of this chapter.
III. No committee member shall serve more than 2 consecutive 3-year terms.
IV. The general administration of the plan and the responsibility for carrying out the provisions of the plan shall be placed in the committee. Members of the committee shall serve without compensation.
V. The chairperson of the committee shall be determined by a vote of the committee at its first meeting. No chairperson shall serve more than 2 consecutive one-year terms.
VI. The committee may correct any defect or supply any omission or reconcile any inconsistency in the plan in such manner and to such extent as it shall deem necessary to carry the plan into effect.
VII. The committee shall meet at least annually and at such other times, by the call of the chairperson, or at the request of any 2 members of the committee.
VIII. The committee shall adopt rules, under RSA 541-A, relative to the administration of the plan.
IX. The committee may retain employees, agents, or actuarial advisors to assist in its duties.
X. The committee shall establish what constitutes a quorum and a majority. The committee shall set an investment policy and policies with regard to the administration of the plan. Annually, the committee shall make a report to each sponsor participating in the plan.
XI. The committee shall make a semi-annual report on the implementation and status of the length of service awards program to the president of the senate, the speaker of the house of representatives, and the chairpersons of the house and senate executive departments and administration committees.
Source.
1996, 211:1. 1998, 371:4, eff. June 26, 1998.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-B - New Hampshire Length of Service Awards Program for Volunteer Firefighters and Volunteer Emergency Medical Personnel › Section 100-B:10 - Defined Contribution Plan.

100-B:10 Defined Contribution Plan. –
I. All plan assets shall be held in trust for the exclusive purpose of providing contribution repayments to members and their beneficiaries or for the purpose of defraying the reasonable expenses of the operation and administration of the plan. If the service awards program and the related trust fund are not tax qualified within the meaning of the Internal Revenue Code of 1986, as amended, the trust fund referred to in this paragraph may provide that the assets held under the fund may be subject to the claims of general creditors, if any, of the sponsor or may contain such other terms and provisions as are necessary to insure that the participation by an active member in the service awards program does not result in taxable income to such volunteer firefighter under any provision of the United States Internal Revenue Code of 1986, as amended. The contribution requirements for a service awards program that is a nonqualified deferred compensation plan or other pension plan shall be the amount actuarially determined. The contributions shall be made by the sponsors and the members on an annual basis. The sponsor shall contribute a minimum of $300 for each member in the plan. Each member in the plan shall contribute a minimum of $60. The maximum number of years for which a participating active member may make a contribution shall be 40 years.
II. The contribution repayment payable to a participating active member entitled to a contribution repayment under the program shall be the resulting amount from a defined annual contribution made by the sponsor. The administrative costs shall be met by a .3 percent surcharge on the contribution.
III. A member's retirement income plan shall provide that, in the event of the death of an active member who has a right to a nonforfeitable percentage of retirement income, the designated beneficiaries of such active member, or the estate if no beneficiary is so designated, shall be entitled to receive benefits payable under the service award plan. Such benefits shall be equal to the amount of contributions earned by the member under the plan at the date of death.
Source.
1996, 211:1. 1998, 371:5, eff. June 26, 1998.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-B - New Hampshire Length of Service Awards Program for Volunteer Firefighters and Volunteer Emergency Medical Personnel › Section 100-B:11 - Administration Reporting and Disclosure.

100-B:11 Administration Reporting and Disclosure. –
I. (a) The trustee shall provide each active member who participates in a service awards program maintained under this chapter with a summary of the program's provisions, including the program's provisions relating to the participation requirements and the program's service awards formula for distributing contributions, which shall be as follows:
Retiring After:
5-6 years:
The member's contributions plus 20 percent of the sponsor's contributions.
6-7 years:
The member's contributions plus 40 percent of the sponsor's contributions.
7-8 years:
The member's contributions plus 60 percent of the sponsor's contributions.
8-9 years:
The member's contributions plus 80 percent of the sponsor's contributions.
9-10 years:
The member's contributions plus 100 percent of the sponsor's contributions.
over 10 years:
100 percent of all contributions.
(b) This summary shall be provided to each service awards program participant within 6 months from the date the program participation commences. In addition, any material modification to such program provisions shall be communicated in writing to each participant within 6 months after the later of the date modification is adopted or the date it is effective. A copy of this program, the summary of the program, and documents related to the funding or investment of the assets of the program and of any contracts or agreements with service providers to the program shall be made available for inspection or copying by a program participant or beneficiary at the sponsor's main office.
II. (a) It shall be the responsibility of the governing body of each municipality to maintain all required records on forms prescribed by the committee.
(b) Each fire department shall furnish to the governing body of the municipality a list of all volunteer members, certified under oath, and shall identify those volunteer members who have qualified for credit under the program for the previous year. Such list shall be submitted annually by February 15.
(c) The governing body of each municipality shall review the list of each fire department and approve the final annual certification. The approved list of certified members shall then be returned to the fire department and posted for at least 30 days for review by members.
Source.
1996, 211:1, eff. Jan. 1, 1997.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-B - New Hampshire Length of Service Awards Program for Volunteer Firefighters and Volunteer Emergency Medical Personnel › Section 100-B:13 - Miscellaneous.

100-B:13 Miscellaneous. –
I. If any person to whom a contribution is repayable from the fund is a minor, or any person to whom such benefit is payable is incompetent by reason of physical or mental disability, any payment due, unless a proper claim shall have been made by a duly appointed guardian, conservator or legal representative, may be made to the member's spouse, child, parent, or brother or sister, or to any person deemed by the committee to have incurred expenses for such person otherwise entitled to payment. Any such payment shall be a complete discharge of any liability for such payment under the plan.
II. Members and beneficiaries shall be entitled to all the contribution repayments specifically set out under the terms of the plan, but to the extent permitted by law, the contribution repayments or any of the property rights in the benefits shall not be assignable or distributable to any creditor or other claimant of such member or beneficiary. No member or beneficiary shall have the right to anticipate, assign, pledge, accelerate, or in any way dispose of any of the moneys or benefits or other property which may be payable to them.
III. All contribution repayments under the plan shall be paid or provided for solely from the fund, and a sponsor assumes no liabilities or responsibilities for benefits.
IV. Neither the action of a sponsor in the establishment of this plan or any action taken by it or by the committee shall be construed as giving any member the right to be retained in such status or any other right whatsoever except to the extent of the contribution repayments provided by the plan to be paid or made available from the fund.
V. If any provisions of this chapter or the application thereof is held invalid, the invalidity does not affect other provisions or applications of the chapter which can be given effect without the invalid provisions or application, and to this end the provisions of this chapter are severable.
VI. Whenever reasonable efforts fail to locate any member or beneficiary entitled to contribution repayments under the plan within 7 years from the time notice is first received that the member or beneficiary is not to be found at the address in the records of the sponsor, or the trustee, the committee may direct that any contribution repayments to which such person may be entitled shall thereupon be cancelled and no payment shall be made thereafter to anyone with respect to the benefits so cancelled.
VII. Forfeitures arising from death, termination of service, or otherwise under the plan shall not be applied to increase the contribution repayments any member would otherwise receive under the plan prior to the plan's termination but shall be used as soon as possible to enhance the principal assets of the plan.
Source.
1996, 211:1, eff. Jan. 1, 1997.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-B - New Hampshire Length of Service Awards Program for Volunteer Firefighters and Volunteer Emergency Medical Personnel › Section 100-B:14 - Eligibility Exemption.

100-B:14 Eligibility Exemption. –
I. All volunteer and call firefighters who have completed 5 or more years of service as volunteer or call firefighters shall be eligible for participation in the deferred compensation plan on January 1, 1997, even if they are not level one certified.
II. All volunteer and call firefighters who have completed less than 5 years of service as volunteer or call firefighters and who are not level one certified shall be eligible for participation in the deferred compensation plan from the start of their volunteer service, provided that they obtain level one certification within 2 years.
III. All volunteer and call firefighters who have completed less than 5 years of service as volunteer or call firefighters and who are not level one certified shall receive credit for 2 years of volunteer service eligibility in the deferred compensation plan if they take longer than 2 years to obtain level one certification.
IV. All other volunteer and call firefighters shall meet the criteria set forth in RSA 100-B:4, II.
Source.
1996, 211:1, eff. Jan. 1, 1997.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:2 - Establishment of Judicial Retirement Plan.

100-C:2 Establishment of Judicial Retirement Plan. –
I. The judicial retirement plan is hereby established. It shall be known as the New Hampshire judicial retirement plan, and by such name all of its business shall be transacted, all of its funds invested, and all of its cash, securities and other property held in trust for the purpose for which received. It is intended for all time to meet the requirements of a qualified pension trust within the meaning of section 401(a), and to qualify as a governmental plan within the meaning of section 414(d) of the United States Internal Revenue Code of 1986, as amended. It is a defined benefit plan providing disability, death, and retirement protection to members and their families.
II. The board of trustees shall have the exclusive authority and full power to invest and manage those assets of the judicial retirement plan and may cause any stock or other securities to be registered and held in the name of a nominee without mention of the judicial retirement plan's ownership, provided that no nominee shall have possession of or access to the stock or other securities unless the nominee shall be an officer of a corporate custodian of such stock or other securities, in which case the custodian shall maintain on its books accurate and current records of the New Hampshire judicial retirement plan's interest in such stock or other securities and the custodian shall be strictly liable for all acts or omissions of the nominee in connection with such stock or other securities and the nominee shall be bonded by the custodian.
Source.
2003, 311:1, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:3 - Membership.

100-C:3 Membership. –
Membership in the judicial retirement plan shall be mandatory for any full-time supreme court, superior court, district court, or probate court judge.
Source.
2003, 311:1, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:4 - Creditable Service.

100-C:4 Creditable Service. –
I. Creditable service at retirement on which the retirement allowance of a member shall be based shall consist only of that membership service since such judge became a member of the judicial retirement plan plus that service credited a member for retirement allowance, if any, under the provisions of former RSA 490:2; RSA 491:2, RSA 502-A:6-a, or RSA 547:2-a in effect on the date of implementation of this chapter.
II. The board shall fix and determine by appropriate rules how much service in any year is equivalent to one year of service, but in no case shall it allow credit for a period of absence without pay of more than a month's duration, nor shall more than one year of service be creditable for all service in a calendar year. Service rendered for the full normal working time in any year shall be equivalent to one year's service.
Source.
2003, 311:1, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:5 - Service Retirement Benefits.

100-C:5 Service Retirement Benefits. –
I. Any member who has at least 15 years of creditable service and is at least 60 years of age, or who has at least 10 years of creditable service and is at least 65 years of age, or who has at least 7 years of service and is 70 years of age may retire on a service retirement allowance or a reduced service retirement allowance, upon written application to the board setting forth on what date, not less than 30 days nor more than 90 days subsequent to the filing of the application, the member desires to be retired. During such period of notification, the member may have separated from service.
II. A member who is at least 65 years of age with 10 years of creditable service may retire on a service retirement allowance equal to 75 percent of the member's final year's salary.
III. A member who is 70 years of age with 7 years of creditable service may retire on a service retirement allowance equal to 45 percent of the member's final year's salary. A member who is 70 years of age shall be granted an additional 10 percent over the 45 percent level for each year of creditable service the member has over 7 years.
IV. A member who is at least 60 years of age with at least 15 years of service may retire on a service retirement allowance equal to 70 percent of the member's final year's salary. A member who has at least 15 years of service and is at least 60 years of age shall be granted an additional percent over the 70 percent level for each year of continued service over 15 years.
V. Under no circumstance shall any service retirement allowance pursuant to this section exceed 75 percent of the member's final year's salary.
VI. Any member attaining eligibility for 75 percent of the member's final year's salary shall not be required to make employee contributions to the plan pursuant to RSA 100-C:14.
VII. A member who has a minimum of 5 years of creditable service and who is not eligible for a retirement service allowance under this section may retire without a retirement service allowance at any time. Election to retire under this section shall terminate the judge's membership in the judicial retirement plan and shall irrevocably extinguish the judge's rights under RSA 491-A:1 and under RSA 100-C:6 and RSA 100-C:7. Election to retire under this section shall entitle the judge to payment of his or her accumulated contributions to the member annuity savings fund, together with any interest that may have accrued at rates determined by the board of trustees.
Source.
2003, 311:1. 2008, 314:1, eff. Aug. 31, 2008.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:6 - Disability Retirement Benefits.

100-C:6 Disability Retirement Benefits. –
Regardless of a member's length of service, any member who becomes permanently and totally disabled may apply to the board of trustees to retire on a disability retirement allowance not less than 30 nor more than 90 days subsequent to the filing of such application. Such application shall be granted provided that a physician or physicians designated by the board of trustees, after a medical examination of such member, certifies that the member is mentally or physically incapacitated for further performance of duty, that such incapacity is likely to be permanent, and that such person should be retired. A member's disability retirement allowance shall be equal to 70 percent of the member's final year's salary.
Source.
2003, 311:1, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:7 - Death Benefits.

100-C:7 Death Benefits. –
I. If a member dies in office, his or her surviving spouse, as long as he or she remains unmarried, or, if the member leaves no spouse, or at the surviving spouse's death or remarriage, then the member's child or children under the age of 18 years and until they respectively reach their eighteenth birthday, shall annually be entitled to 1/2 of the member's final year's salary. In case there is more than one child, the compensation shall be divided equally among them.
II. If such member dies having terminated service as such and having become entitled to benefits pursuant to RSA 100-C:5 or RSA 100-C:6, his or her surviving spouse, as long as he or she remains unmarried, or, if the member leaves no spouse, or at the surviving spouse's death or remarriage, then the member's child or children under the age of 18 years and until they respectively reach their eighteenth birthday, shall annually be entitled to 1/2 the member's final year's salary. In case there is more than one child, the compensation shall be divided equally among them.
Source.
2003, 311:1, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:9 - Designation of Beneficiaries; Effect.

100-C:9 Designation of Beneficiaries;  Effect. –
When more than one person is designated by the member as beneficiary under this chapter, the member may provide the portion of the whole sum which each designee shall receive and may also provide that on the death of one of multiple designees the share of that designee shall automatically be added to the share of another or other designees or be payable to the estate of the member.
Source.
2003, 311:1, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:10 - Maximum Benefit Limitations.

100-C:10 Maximum Benefit Limitations. –
I. Notwithstanding any other provisions of this chapter, the maximum benefit payable to any retired member or beneficiary of the New Hampshire judicial retirement plan shall be limited to such extent as may be necessary to conform to the requirements of sections 401(a)(9) and 415 of the United States Internal Revenue Code of 1986 for a qualified retirement plan.
II. (a) In accordance with section 401(a)(9) of the Internal Revenue Code, distribution of the member's contributions shall commence by the April 1 following the later of the calendar year in which the participant attains age 701/2 or retires. Actuarial increases shall be provided for a member who retires in a calendar year after the calendar year in which the participant attains age 701/2, for the period after age 701/2 in which the member was not receiving any benefits under the plan.
(b) When the distribution of the member's entire interest is not made in a lump sum, the distribution shall be made in one or more of the following ways:
(1) Over the life of the member;
(2) Over the life of the member and a designated beneficiary;
(3) Over a period certain not extending beyond the life expectancy of the member; or
(4) Over a period certain not extending beyond the joint life and last survivor expectancy of the member and a designated beneficiary.
(c) If distribution has commenced before the member's death, the remaining interest shall be distributed at least as rapidly as under the method of distribution being used as of the date of the member's death.
(d) If the member dies before distribution commences, any remaining portion of the member's interest that is not payable to a beneficiary designated by the member shall be distributed within 5 years after the member's death, and any portion of the member's interest that is payable to a beneficiary designated by the member shall be distributed either within 5 years after the member's death, or over the life of the beneficiary or over a period certain not extending beyond the life expectancy of the beneficiary, commencing not later than the end of the calendar year following the calendar year in which the member died, or if the designated beneficiary is the member's surviving spouse, commencing not later than the end of the calendar year in which the member would have attained age 701/2.
(e) Distributions from the plan shall be made in accordance with the requirements of the regulations under Internal Revenue Code section 401(a)(9), including the minimum distribution incidental benefit requirements.
Source.
2003, 311:1. 2004, 146:6, eff. May 24, 2004.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:11-a - Retiree and Spouse Health Insurance; Premium Contribution.

100-C:11-a Retiree and Spouse Health Insurance;  Premium Contribution. –
I. Retired judges may participate in state retiree health plans offered under RSA 21-I:30 according to eligibility rules established under the judicial branch uniform personnel classification and compensation system.
I-a. Retired judges and their applicable spouses who are not Medicare eligible and receiving medical and surgical benefits shall be responsible for payment of a premium contribution amount based on a percentage of the total monthly premium attributable to the applicable retiree and/or spouse, as determined by the commissioner of administrative services, with prior approval by the fiscal committee of the general court, provided the percentage is not lower than 20 percent.
II. Retired judges and/or spouses who are eligible for Medicare Parts A and B due to age or disability shall be responsible for payment of the premium contribution amount based on a percentage of the total monthly premium attributable to the applicable retiree and/or spouse, as determined by the commissioner of administrative services, with prior approval by the fiscal committee of the general court, provided the percentage is not lower than 10 percent. Such premium contribution shall only be collected from eligible retired judges and spouses with a date of birth on or after January 1, 1949.
III. The department of administrative services shall provide information as to the total monthly premium cost for each participant to the judicial retirement plan for purposes of calculating this deduction. The judicial retirement plan shall deduct the payment required under this section from the retiree's monthly retirement allowance. Deducted amounts shall be remitted to the administrative office of the courts within 14 days along with a statement identifying from whom the deduction was made, and shall be used to pay for plan retiree and spouse health care expenses and any administrative costs related thereto.
Source.
2010, 339:1. 2011, 224:343, eff. July 1, 2011. 2015, 276:16, eff. July 1, 2015. 2017, 77:3, eff. June 2, 2017; 156:9, eff. Jan. 1, 2018.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:14 - Member Contributions.

100-C:14 Member Contributions. –
I. All member contributions to the judicial retirement plan shall be payable only with respect to membership service, and picked up by the state by means of payroll deduction and shall be treated as employer contributions for purposes of Section 414(h) of the Internal Revenue Code of 1986, as amended. The member contribution rate shall be fixed biennially by the board of trustees and shall be calculated so that the rate percent of earnable compensation deducted is one-half of the annual contribution requirements of the judicial retirement plan as determined in RSA 100-C:13, I. In no year shall the member contribution rate exceed 10 percent of a member's earnable compensation. Once a member attains eligibility for a service retirement allowance equal to 75 percent of the member's final year's salary pursuant to RSA 100-C:5, said member shall not be required to have deductions made from earnable compensation for purposes of this section provided that the state contributions for such member under RSA 100-C:13, IV shall continue until the member's retirement.
II. Any judge who is appointed at an age such that he or she will never become entitled to receive a retirement benefit under RSA 100-C:5 may, but shall not be required to, become a member of the judicial retirement plan. Any such judge electing to become a member shall pay employee contributions to the plan, shall be eligible for disability retirement benefits under RSA 100-C:6 and death benefits under RSA 100-C:7, and shall be entitled to the return of his or her contributions to the plan in accordance with RSA 100-C:8. The state shall not pay employer contributions to the plan for any such judge not electing to become a member of the plan.
Source.
2003, 311:1, eff. July 1, 2003. 2016, 41:1, eff. May 3, 2016.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:15 - Exemption From Taxation and Execution.

100-C:15 Exemption From Taxation and Execution. –
I. The right of a person to any benefit or to any other right accrued or accruing to any person under the provisions of this chapter, and the moneys in the funds created by this chapter, shall be exempted from any state, county, or municipal tax in the state; shall not be subject to execution, trustee process, attachment or any other process whatsoever, legal or equitable; and shall be unassignable except as provided in paragraph II.
II. Notwithstanding any provision of law to the contrary, the right of a person to any benefit or to any other right accrued or accruing to any person under the provisions of this chapter, and the moneys in the funds created by this chapter shall be subject to assignment, attachment, and execution to the same extent as such rights under private retirement systems.
Source.
2003, 311:1, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:16 - Protection Against Fraud.

100-C:16 Protection Against Fraud. –
Any person who knowingly makes any false statement or falsifies or permits to be falsified any record or records of the judicial retirement plan in any attempt to defraud the system as a result of such act, shall be guilty of a class B felony if a natural person, or guilty of a felony if any other person. Should any change or error in the records result in any member or beneficiary receiving from the plan more or less than such person would have been entitled to receive had the records been correct, the board of trustees shall have the power to correct such error, and to adjust as far as practicable the payments in such a manner that the actuarial equivalent of the benefit to which such member or beneficiary was correctly entitled shall be paid.
Source.
2003, 311:1, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:17 - Supplemental Allowances.

100-C:17 Supplemental Allowances. –
Each calendar year, the general court may approve supplemental benefits in an amount exceeding $50,000 in the aggregate upon recommendation of the board. The board shall have the authority to provide supplemental benefits annually in such percentages or amounts as the board deems advisable, including the ability to segment or tier amounts based upon years without such a benefit. Supplemental benefits shall not be permanent. The board shall provide information required by the general court, including, but not limited to, any change in the Consumer Price Index-Urban for the year prior to the year in which the nonrecurring benefit is to be granted. Supplemental benefits greater than $50,000 per year in the aggregate shall only be paid if the judicial retirement annuity accumulation fund earns at a level greater than the actuarial assumed rate of return approved by the board and the trust is at least 90 percent funded for that calendar year.
Source.
2003, 311:1. 2007, 313:4. 2012, 247:15, eff. Aug. 17, 2012.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 100-C - Judicial Retirement Plan › Section 100-C:18 - Notice of Election.

100-C:18 Notice of Election. –
Each full-time judge who was appointed prior to January 1, 2005, or an eligible beneficiary of such judge who retired after attaining age 65, shall notify the plan in writing no later than 90 days after the plan mails to each affected person a statement of the method by which retirement benefits are calculated under RSA 100-C as well as under the provisions of the former judicial retirement statutes, RSA 490:2, RSA 491:2, RSA 502-A:6-a, or RSA 547:2-a, as to whether the member or beneficiary intends to claim retirement benefits pursuant to one of the former judicial retirement statutes instead of the retirement benefits paid pursuant to RSA 100-C. Such election, once made, shall be irrevocable. If an election is not made within 90 days after the plan mails such statement, the member or beneficiary shall only receive benefits under the provisions of RSA 100-C. In the event that a member or beneficiary elects to claim retirement benefits pursuant to one of the former judicial retirement statutes, he or she shall not be entitled to reimbursement for any contributions made pursuant to RSA 100-C:13 or RSA 100-C:14.
Source.
2014, 162:2, eff. July 11, 2014.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101 - Old Age and Survivors' Insurance › Section 101:1 - Declaration of Policy.

101:1 Declaration of Policy. –
In order to extend to employees of the state and its political subdivisions and to the dependents and survivors of such employees, the basic protection accorded to others by the old-age and survivors insurance system embodied in the Social Security Act, it is hereby declared to be the policy of the general court, subject to the limitations of this chapter, that such steps be taken as to provide such protection to employees and officials of the state and its political subdivisions on as broad a basis as is permitted under the Social Security Act, except as may be otherwise specifically limited herein. It is also the policy of the legislature that the protection afforded employees in positions covered by a retirement system on the date an agreement under this chapter is made applicable to service performed in such positions, or receiving periodic benefits under such retirement system at such time, will not be impaired as a result of making the agreement so applicable or as a result of legislative enactment in anticipation thereof.
Source.
1951, 234:1. RSA 101:1. 1955, 301, part II:1, eff. Aug. 5, 1955.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101 - Old Age and Survivors' Insurance › Section 101:4 - Contributions by State Employees.

101:4 Contributions by State Employees. –
I. Every employee of the state whose services are covered by an agreement entered into under RSA 101:3 shall be required to pay for the period of such coverage, to the Internal Revenue Service, contributions, with respect to wages, equal to the amount of the employee tax which would be imposed by the Federal Insurance Contributions Act if such service constituted employment within the meaning of that act. Such liability shall arise in consideration of such person's retention in such service, or entry upon such service, after the enactment of this chapter.
II. The contribution imposed by this section shall be collected by deducting the amount of the contribution from wages as and when paid, but failure to make such deduction shall not relieve the employee from liability for such contribution.
III. If more or less than the correct amount of the contribution imposed by this section is paid or deducted with respect to any remuneration, proper adjustments, or refund if adjustment is impracticable, shall be made, in such manner and at such times as the Internal Revenue Service shall prescribe.
Source.
1951, 234:4. RSA 101:4. 1955, 332:4. 1957, 48:5. 1998, 220:2, eff. Jan. 1, 1999.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101 - Old Age and Survivors' Insurance › Section 101:6, 101:7 - Repealed by 1998, 220:4, II, eff. Jan. 1, 1999.

101:6, 101:7 Repealed by 1998, 220:4, II, eff. Jan. 1, 1999. –
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101 - Old Age and Survivors' Insurance › Section 101:8 - Rules.

101:8 Rules. –
The commissioner of health and human services shall make and publish such rules adopted pursuant to RSA 541-A, not inconsistent with the provisions of this chapter, as are necessary or appropriate to the efficient administration of the functions under this chapter.
Source.
1951, 234:8. 1998, 220:3, eff. Jan. 1, 1999.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101 - Old Age and Survivors' Insurance › Section 101:9 - Studies and Reports.

101:9 Studies and Reports. –
The commissioner of health and human services shall make studies concerning the problem of old-age and survivors' insurance protection for employees of the state and local governments and their instrumentalities and concerning the operation of agreements made and plans approved under this chapter and shall submit a report to the legislature at the beginning of each biennium, covering the administration and operation of this chapter during the preceding 2 calendar years, including such recommendations for amendments to this chapter as are proper.
Source.
1951, 234:9. 1998, 220:3, eff. Jan. 1, 1999.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101 - Old Age and Survivors' Insurance › Section 101:10 - Procedure.

101:10 Procedure. –
I.
Referendum. With respect to employees of the state the governor is empowered to authorize a referendum, and with respect to the employees of any political subdivision. The governor shall authorize a referendum upon request of the governing body of such subdivision except as otherwise provided herein. in such case the referendum shall be conducted, and the governor shall designate an agency or individual to supervise its conduct, in accordance with the requirements of section 218(d)(3) of the Social Security Act, on the question of whether service in positions covered by a retirement system established by the state or by a political subdivision thereof should be excluded from or included under an agreement under this chapter. In the case of the referendum with respect to the employees of the state, the conduct thereof shall be governed by such rules as the governor, after consultation with the respective representatives of employee organizations, shall approve. The notice of referendum required by section 218(d)(3)(C) of the Social Security Act to be given to employees shall contain or shall be accompanied by a statement, in such form and such detail as the governor shall deem necessary and sufficient, to inform the employees of the rights which will accrue to them and their dependents and survivors, and the liabilities to which they will be subject, if their services are included under an agreement under this chapter.
II.
Certification. Upon receiving satisfactory evidence that with respect to any such referendum the conditions specified in section 218(d)(3) of the Social Security Act have been met, the governor shall so certify to the Commissioner of Social Security.
III.
Order of Referenda. No referendum shall be held hereunder with respect to the employees of any political subdivision until the referendum authorized herein with respect to the employees of the state shall have been conducted and the result thereof determined. In the event that the employees of the state in said referendum shall vote in favor of including service in positions covered by the New Hampshire retirement system with respect to the state under an agreement under this act, the governor, upon the determination of such vote and without further directive or request, shall forthwith authorize a referendum with respect to each of the political subdivisions having positions covered by the New Hampshire retirement system.
Source.
1955, 301, part II:6. 1957, 48:4. 1998, 220:3, eff. Jan. 1, 1999.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101 - Old Age and Survivors' Insurance › Section 101:11 - Modification Authorized.

101:11 Modification Authorized. –
Whenever following the referendum with respect to the employees of the state authorized in RSA 101:10 it shall appear that said employees have voted in favor of including service in positions covered by the New Hampshire retirement system under an agreement under RSA 101, and it shall further appear that the governor has filed with the Commissioner of Social Security with respect to said referendum the certificate required by RSA 101:10, II, the state agency shall forthwith request the Commissioner of Social Security to effect a modification of the agreement between the state and the Commissioner of Social Security made under the provisions of said chapter so as to include under said agreement service which under said chapter constitutes employment performed in the employ of the state.
Source.
1955, 301, part III:2. 1998, 220:3, eff. Jan. 1, 1999.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101 - Old Age and Survivors' Insurance › Section 101:12 - to 101:19 Repealed by 1998, 220:4, III, eff. Jan. 1, 1999.

101:12 to 101:19 Repealed by 1998, 220:4, III, eff. Jan. 1, 1999. –
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101-B - Public Employees Deferred Compensation Plan › Section 101-B:1 - Definition.

101-B:1 Definition. –
In this chapter, "employee" means any person whether appointed, elected or under contract, providing services for the state, county, city, town or other political subdivision, for which compensation is paid.
Source.
1977, 264:20, eff. Aug. 21, 1977.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101-B - Public Employees Deferred Compensation Plan › Section 101-B:2 - Commission Established.

101-B:2 Commission Established. –
I. A deferred compensation commission is hereby established consisting of the following members:
(a) The state treasurer or designee;
(b) The commissioner of administrative services or designee;
(c) The insurance commissioner or designee;
(d) The attorney general or designee;
(e) The secretary of state, or designee;
(f) One member who shall be an unclassified state employee and a member of the deferred compensation plan, and who shall have knowledge of defined contribution plans, appointed by the governor with the advice and consent of the council, for a term of 3 years;
(g) One member who shall be a public employee at-large, and who shall have knowledge of defined contribution plans, appointed by the governor with the advice and consent of the council, for a term of 3 years;
(h) One member who shall be a nonclassified legislative employee and a member of the deferred compensation plan, and who shall have knowledge of defined contribution plans, appointed by the speaker of the house and the president of the senate, for a term of 3 years; and
(i) One member who shall be a nonclassified judicial employee and a member of the deferred compensation plan, and who shall have knowledge of defined contribution plans, appointed by the chief justice of the supreme court, for a term of 3 years.
II. Five members shall constitute a quorum for the transaction of business and may act on behalf of the commission.
Source.
1977, 264:20. 1979, 360:13. 1985, 399:3, I. 1998, 371:8. 2006, 245:25, eff. July 1, 2006. 2015, 30:1, eff. July 6, 2015.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101-B - Public Employees Deferred Compensation Plan › Section 101-B:3 - Administrator of Program.

101-B:3 Administrator of Program. –
The commission may contract with an administrator or custodian of deferred compensation plans for the administration of assets accumulated under each employee participant's account. The commission may also appoint a trustee for the plan. The commission shall appoint the administrator, custodian, or trustee through competitive bidding. The commission shall issue requests for proposals at such times as it deems appropriate but in no case shall any contract with an administrator, custodian, or trustee exceed 10 years without approval of the governor and council.
Source.
1977, 264:20. 1979, 360:14. 1998, 371:9, eff. June 26, 1998.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101-B - Public Employees Deferred Compensation Plan › Section 101-B:4 - Duties and Powers of Administrator.

101-B:4 Duties and Powers of Administrator. –
The administrator or custodian appointed pursuant to RSA 101-B:3, shall assist the commission as directed by the commission. He shall maintain a separate account for each employee participant and provide periodic reports of the status of each account to the commission. The administrator or custodian is authorized to impose a reasonable fee to cover recordkeeping and other administrative costs associated with his duties as administrator or custodian. The amount of such fee shall be subject to the approval of the commission.
Source.
1977, 264:20. 1979, 360:15, eff. Aug. 22, 1979.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101-B - Public Employees Deferred Compensation Plan › Section 101-B:5 - Investments.

101-B:5 Investments. –
Investment permitted under this plan may include fixed annuities, variable annuities, life insurance, mutual funds, bank accounts, and such other investments as the commission may approve. Such investments shall be underwritten and offered in compliance with applicable federal and state laws and regulations by persons who are duly authorized by the commission in accordance with the provisions of this chapter.
Source.
1977, 264:20. 1979, 360:16. 1998, 371:10, eff. June 26, 1998.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101-B - Public Employees Deferred Compensation Plan › Section 101-B:5-a - Contract to Enroll in Program.

101-B:5-a Contract to Enroll in Program. –
The state or any political subdivision may, by contract, agree with any employee or independent contractor thereto, to defer compensation, in whole or in part.
Source.
1979, 360:17, eff. Aug. 22, 1979.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101-B - Public Employees Deferred Compensation Plan › Section 101-B:6 - Addition to Other Retirement Benefits.

101-B:6 Addition to Other Retirement Benefits. –
The deferred compensation program established by this chapter shall exist and serve in addition to retirement, pension or benefit systems established by the state, county, city, town or other political subdivision, and no deferral of income under the deferred compensation program shall affect a reduction of any retirement, pension or other benefit provided by law. Any sum deferred under the deferred compensation program shall not be subject to state taxation until distribution is actually made to the employee.
Source.
1977, 264:20, eff. Aug. 21, 1977.