reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101-B - Public Employees Deferred Compensation Plan › Section 101-B:7 - Financial Liability of State, Etc.

101-B:7 Financial Liability of State, Etc. –
The financial liability of the state, county, city, town or other political subdivision under a deferred compensation program shall be limited to the value of the particular fixed or variable life insurance or annuity contract or contracts purchased on behalf of any employee.
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:8 - Cost to the State.

101-B:8 Cost to the State. –
The deferred compensation plan shall operate without cost to any political subdivision, any of their departments or agencies, or any of their wholly owned institutions and instrumentalities, except for the incidental expense of administering the deduction of the deferred funds from the employee's compensation and the remittance thereof to the program as established by this chapter. The deferred compensation commission may expend funds of the state not otherwise appropriated, with the approval of governor and council, for consulting or auditing services, which shall not exceed $10,000 per year. The governor shall draw a warrant for such funds out of any sums in the general fund not otherwise appropriated.
Source.
1979, 360:18. 1998, 371:11, eff. June 26, 1998.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:1 - Declaration of Policy.

102:1 Declaration of Policy. –
The public welfare requires that a system of retirement benefits shall be established to compensate the firemen of this state for their future public services rendered in the performance of their duties of saving life and property within this state; and that suitable compensation shall be provided for the firemen of this state or their dependents whenever such firemen shall be permanently disabled or killed in line of duty, as defined in RSA 102:17.
Source.
1939, 154:1. 1941, 192:1. RL 220:1. 1945, 202:1, eff. May 18, 1945.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:2 - Definitions.

102:2 Definitions. –
The following words and phrases used in this chapter shall have the following meanings:
I. "Permanent fireman" shall mean a private fireman or officer regularly employed on full time duty by any fire department of any city, town or precinct in the state.
II. "Association" shall mean the New Hampshire State Permanent Firemen's Association.
III. "Officer" shall mean any chief, deputy chief, captain, lieutenant or foreman regularly employed by a fire department of any city, town or precinct in the state.
IV. "Call fireman" shall mean a fireman not regularly employed by a fire department, but answering for duty only to alarms of fire.
Source.
1939, 154:2. 1941, 192:2. RL 220:2.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:3 - Board of Trustees.

102:3 Board of Trustees. –
The administration of the retirement system established by this chapter is hereby vested in the board of trustees established by RSA 100-A:14 and it shall have with respect to this system all the rights, powers, duties, restrictions, and immunities it has with respect to the retirement system established by RSA 100-A and the word "board" or phrase "retirement board" when used in this chapter, unless a different meaning is plainly required by the context, shall mean said board of trustees.
Source.
1939, 154:3. 1941, 192:3. RL 220:3. RSA 102:3. 1967, 134:11, eff. July 1, 1967.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:4 - Membership.

102:4 Membership. –
Any permanent fireman in this state who prior to July 1, 1967 accepted the provisions of this chapter shall continue to be entitled to the benefits of this system thereafter, unless on or before November 30, 1967 or May 1, 1968 he files with the board of trustees, on a form prescribed by the board, a notice of his election to become a member as of January 1, 1968 or July 1, 1968 of the New Hampshire Retirement system as provided by RSA 100-A:3, II, in which event his entitlement to the benefits provided under this system shall cease as of December 31, 1967 or June 30, 1968. Any permanent fireman who prior to July 1, 1967 did not accept the provisions of this chapter or any person who becomes a permanent fireman on or after that date shall be ineligible to make application to accept the provisions of this chapter and shall not be entitled to the benefits hereof.
Source.
1939, 154:4. 1941, 192:4. RL 220:4. RSA 102:4. 1967, 134:12, eff. July 1, 1967.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:5 - Extended Coverage.

102:5 Extended Coverage. –
Permanent firemen as of March 27, 1947, the date of the passage of this section, who were heretofore unable to accept the provisions of this chapter at the time of becoming permanent firemen, because they were then over 35 years of age, which limitation was in effect prior to March 27, 1947, may accept this chapter and make application to the retirement board as provided in RSA 102:4, within 30 days after March 27, 1947 and not thereafter. The assessments upon the salaries of such over-age permanent firemen shall be fixed by the retirement board as provided in RSA 102:9. Any person under 45 years of age who becomes a permanent fireman after July 1, 1965 shall be deemed to have accepted the provisions of this chapter and to have consented to assessments upon his annual salary as determined by the retirement board, as a condition of employment.
Source.
1941, 192:5. RL 220:5. 1945, 202:2. 1947, 54:1. RSA 102:5. 1965, 211:1, eff. July 1, 1965.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:6 - Duties of Retirement Board.

102:6 Duties of Retirement Board. –
The retirement board shall supervise the collection of assessments on all permanent firemen accepting the provisions hereof and the payment of retirement benefits and other compensation hereunder. To carry out the purposes hereof the board may make all manner of reasonable rules and regulations not inconsistent with the provisions of this chapter. The board shall employ a secretary at a salary to be approved by it, whose duty it shall be to keep a record of all its proceedings and to perform such administrative duties as it may direct. The expenses of administration of this chapter shall be paid out of the retirement fund hereinafter provided for.
Source.
1939, 154:5. 1941, 192:6. RL 220:6.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:7 - Individual Accounts.

102:7 Individual Accounts. –
The retirement board shall establish and keep a record of the individual account of each fireman accepting the provisions of this chapter. Each individual account shall state the fireman's age, annual salary, length of service, date of retirement, total payments to the retirement fund, and total benefits or compensation received.
Source.
1939, 154:6. 1941, 192:7. RL 220:7.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:8 - Retirement Fund.

102:8 Retirement Fund. –
The retirement benefits and other compensation provided for by this chapter shall be paid out of a retirement fund which shall be made up from the funds available from the following sources:
I. The moneys heretofore or hereafter appropriated by the legislature to carry out the provisions hereof.
II. The moneys received from assessments from firemen as provided in RSA 102:9.
III. The moneys received from assessments from towns, cities or precincts as provided in RSA 102:10.
IV. Any donations made to said fund as provided in RSA 102:11.
Source.
1939, 154:7. 1941, 192:8. RL 220:8.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:9 - Assessments From Firemen.

102:9 Assessments From Firemen. –
At the beginning of each fiscal year the retirement board shall fix the assessment upon the annual salaries of all permanent firemen who accept the provisions of this chapter. The rate of assessment shall be 5-
1/2 percent of each permanent fireman's annual salary who was appointed a permanent fireman previous to July 1, 1948, unless the retirement board shall establish a different rate. The retirement board may vary the rate, based upon actuarial tables established by it. The retirement board may change, from time to time, the actuarial table of assessments, if it finds such change necessary, based upon periodic actuarial valuations of the retirement system. In the cases of permanent firemen who accept this chapter or become subject thereto at ages in excess of 35 years, the retirement board shall establish individual rates of assessment based upon the respective ages of such persons and sound actuarial principles. The board shall, in such manner as it may prescribe, give notice of the amount of assessment on each permanent fireman's salary to the treasurer or other disbursing officer of the city, town or precinct where such permanent fireman is employed. All assessments under this section and the following section shall be payable in equal monthly installments on the last business day of each calendar month. It shall be the duty of the treasurer or other disbursing officer of a city, town or precinct which employs permanent firemen who accept the provisions of this chapter to withhold from the monthly salary of each such permanent fireman, and to pay to the retirement board an amount equal to the monthly assessment against such permanent fireman's salary, as before provided. All permanent firemen who shall accept the provisions hereof, by such acceptance agree that the treasurer or other disbursing officer shall have the power to withhold from their monthly salaries the amounts as aforesaid.
Source.
1941, 192:9. RL 220:9. 1947, 54:2. RSA 102:9. 1957, 15:1, eff. July 1, 1957.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:10 - Contributions.

102:10 Contributions. –
I. At the beginning of each year commencing on the first day of July the board of trustees shall certify to each employer other than the state the percentage rates of contribution due the system from each such employer, and shall assess upon each such employer such percentages of the earnable compensation of members in its employ, and it shall be the duty of the treasurer or other disbursing officer of each such employer to pay to the board of trustees such portion of the annual amount so assessed at such times and in such manner as the board of trustees may prescribe. Each such employer is hereby authorized to appropriate the sums necessary for the payment of such assessments.
II. The contributions of each employer for benefits under the retirement system on account of firemen members shall consist of a percentage of the earnable compensation of its members to be known as the "normal contribution", and an additional amount to be known as the "accrued liability contribution"; provided that any employer, other than the state, shall pay 65 percent of such total contributions, and 35 percent thereof shall be paid by the state; and provided further that in case of firemen members employed by the state, the state shall pay both normal and accrued liability contributions.
Source.
1941, 192:9. RL 220:10. RSA 102:10. 1965, 177:1. 1977, 528:3, eff. July 1, 1978.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:11 - Normal Contribution Rate.

102:11 Normal Contribution Rate. –
The normal contribution rate shall be determined as the uniform and constant percentage of the annual salary of the average new permanent fireman entering the system which, if contributed on the basis of his salary throughout his entire period of active service would be sufficient, together with the assessment provided in RSA 102:9, to provide for the payment of any benefit payable on his account under this chapter. The accrued liability contribution shall be determined by the actuary as the amount necessary to liquidate the unfunded accrued liability as of June 30, 1968 over a period of 20 years from that date. The unfunded accrued liability is the amount of the total liabilities of the system which is not dischargeable by the funds in hand, the assessment and the normal contribution. After the determination of the unfunded accrued liability as of June 30, 1968, the normal contribution shall be determined after each actuarial valuation as the rate percent of the annual salary of each participating permanent fireman obtained by deducting from the total liabilities of the system the amount of the funds in hand, the present value of future assessments and the then current unfunded accrued liability and dividing the remainder by one percent of the present value of the future salaries of all permanent firemen who are then participating in the system.
Source.
1939, 154:8. RL 220:11. 1947, 54:3. RSA 102:11. 1967, 134:13. 1977, 528:4, eff. July 1, 1978.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:12 - Administration of the Retirement Fund.

102:12 Administration of the Retirement Fund. –
I. The fiscal year shall begin on July 1. All moneys collected by the board hereunder shall be forthwith remitted to the state treasurer, who shall act as custodian of the retirement fund. With the exception of such moneys as may be required for current disbursement, the state treasurer shall invest and reinvest the retirement fund in accordance with the laws governing the investments of savings banks, and further may invest and reinvest such funds in shares of cooperative banks and building and loan associations existing under the laws of this state, and of federal savings and loan associations located in this state, and may make deposits in savings banks or trust companies existing under the laws of this state or in national banks located in this state.
II. Upon the receipt of an order from the retirement board, it shall be the duty of the state treasurer to pay out of the retirement fund to such persons as may be entitled thereto such benefits or compensation as the board may find due under the provisions hereof.
III. On or before the first day of August in each year, the state treasurer shall file with the secretary of the retirement board and the secretary of the association a sworn statement exhibiting the financial condition of the retirement fund as of the thirtieth day of June of such year. Such statement shall be in such form as may be prescribed by the board and shall be published with the report of the state treasurer. The accounts of the board and the books and accounts of the state treasurer as custodian of the retirement fund shall be audited and examined annually at the time and in the manner prescribed for the annual audit of the accounts of the state treasurer.
Source.
1939, 154:9. RL 220:12. RSA 102:12. 1965, 115:3, eff. July 27, 1965.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:13 - Retirement.

102:13 Retirement. –
Any permanent fireman who accepts the provisions hereof may retire from active service at the age of 55 provided he has served as a permanent fireman for a period of 20 years. Any permanent fireman accepting the provisions hereof and having served for 20 years, who shall be dismissed from service after having reached the age of 55 shall be entitled to the benefits of this chapter. Upon retirement a permanent fireman shall no longer be obligated to pay assessments to the retirement fund. The probationary periods of permanent firemen shall be counted as part of their term of service.
Source.
1939, 154:10. 1941, 192:10. RL 220:13. 1949, 220:2. RSA 102:13. 1955, 112:1. 1957, 15:2. 1979, 420:6, eff. July 1, 1979.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:14 - Limitation.

102:14 Limitation. –
The provisions of RSA 102:13 relative to credits for call firemen service shall be effective only in case of firemen who applied for benefits hereunder prior to August 1, 1939, and shall not apply to firemen who became entitled to such benefits after that date.
Source.
1941, 192:11. RL 220:14. 1947, 54:4, eff. Mar. 27, 1947.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:15 - Retirement.

102:15 Retirement. –
Any permanent fireman who retires or is dismissed from active service as provided in RSA 102:13, and who shall have complied with all provisions of this chapter and with the rules and regulations of the board, shall be entitled to receive from said board for each year during the remainder of his natural life retirement benefits based upon his average final salary, as defined hereinafter, at the rates in the following table:
Age at
Retirement Benefits
Retirement
(percent of average final salary)
BRACKET55
48.9
56
52.0
57
55.3
58
58.8
59
62.5
60
66.7
61
(Benefits to exceed
62
(66.7 percent as may
63
(be determined by
64
(board upon actuarial
65
(valuations
The "average final salary" shall mean the highest average annual earnable compensation of a member during any 3 consecutive years of service prior to the date of retirement or dismissal, as determined by the board. The retirement benefits shall be paid to the retired member monthly in as nearly equal monthly installments as possible. No permanent fireman who has retired under the provisions of this chapter shall be paid for any service performed in the fire department during the time of his retirement unless it be for specific duty during a period of public emergency. The board shall have the right to further increase the actuarial table of rates of retirement benefits accruing to members retiring on account of age, between the ages of 55 and 65 inclusive, based upon periodic actuarial valuations of the retirement system.
Source.
1939, 154:11. 1941, 192:12. RL 220:15. 1949, 220:1. RSA 102:15. 1957, 15:3. 1963, 245:1. 1967, 405:10. 1971, 511:2, eff. July 1, 1971.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:16 - Optional Retirement Benefits.

102:16 Optional Retirement Benefits. –
Until the first payment on account of a retirement allowance becomes normally due, any member may elect to convert the retirement allowance otherwise payable on his account under RSA 102:15, 17 and 18 into a retirement allowance of equivalent actuarial value under one of the optional forms named below; provided, however, that no election of an optional benefit shall become effective until 60 days after the date of filing of the election thereof with the retirement board, and if the member dies before such election becomes effective, the optional benefits elected shall become effective as of the date of death of the member.
I.
Option 1. A reduced retirement allowance payable during the retired member's life, with the provision that it shall continue after his death for the life of the beneficiary, nominated by him by written designation duly acknowledged and filed with the retirement board at the time of retirement. The joint annuitant or beneficiary must be related in the following order:
(a) Legal wife cohabiting with member retiring;
(b) If there is no wife, then totally dependent son or daughter.
II.
Option 2. A reduced retirement allowance payable during the retired member's life with the provision that it shall continue after his death at
1/2 the rate paid to him and be paid for the life of the beneficiary, nominated by him by written designation duly acknowledged and filed with the retirement board at the time of retirement.
III. If either of the options under paragraphs I or II is elected the following conditions and restrictions shall apply:
(a) If the designated joint annuitant should die before the member's attainment of his retirement age, the election shall become inoperative and annuity payments, if and when commenced, will be on the normal retirement benefit basis under RSA 102:15, as though an optional form of annuity had never been elected;
(b) If the member should die before attainment of his retirement age, the joint annuitant shall not be entitled to receive any annuity payments;
(c) The designation of any person as a joint annuitant shall not constitute such person a beneficiary with respect to any other benefit provided under this chapter, unless such person is specifically designated as a beneficiary under other provisions hereof.
IV.
Option 3. A reduced retirement allowance payable during the retired member's life, with some other benefit payable after his death, provided that such other benefit shall be approved by the board of trustees.
Source.
1949, 220:3. RSA 102:16. 1967, 337:1. 1969, 473:1. 1975, 195:1, eff. Aug. 1, 1975.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:16-a - Allowance to Certain Beneficiaries.

102:16-a Allowance to Certain Beneficiaries. –
Notwithstanding anything to the contrary in RSA 102:16 or elsewhere in this chapter, if a member dies in service while eligible for service retirement under the provisions of RSA 102:13, in lieu of the return of his accumulated contributions there shall be payable to his designated beneficiary a retirement allowance equal to the allowance which would have been payable to such beneficiary had the member retired just prior to death and elected option 1 as set forth in RSA 102:16 in favor of such beneficiary. No benefit shall be payable under this paragraph if a benefit is payable under RSA 102:17.
Source.
1970, 12:2, eff. June 27, 1970.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:16-b - Optional Benefits Continued.

102:16-b Optional Benefits Continued. –
Notwithstanding any other provision of law to the contrary, any member retired under RSA 102:17 or 18 and who upon retirement elected an option under RSA 102:16, or whose designated representative is receiving an allowance under RSA 102:16 shall continue to receive benefits under such election.
Source.
1975, 195:2, eff. Aug. 1, 1975.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:17 - In Case of Death or Disability.

102:17 In Case of Death or Disability. –
I. A permanent fireman accepting the provisions of this chapter, who shall have become permanently disabled from fire duty, because of injury received in line of duty, shall receive an annual sum equal to
2/3 his annual salary as defined in RSA 102:15, and in case of call, volunteer, or substitute firemen, who become permanently and totally disabled because of injury received in line of fire duty, an annual sum not to exceed $1,250 per year. Firemen shall be acknowledged as performing their duty while actually covering a tour of duty within the station assigned, going to, returning from or working at a fire or other public emergency; when performing all work within the scope of employment of the firemen under the expressed or implied authority of a superior officer; and in such other cases as the board may from time to time decide to be for the public interest. The fact of permanent disability may be established by the certificate of physician designated by the board. In case a fireman accepting the provisions hereof shall die as the result of injury received in line of duty, his widow or if none, his minor child or children shall receive an annual sum equal to the compensation allowed for disability for either permanent or call firemen, as the case may be, until in case of a widow, she dies or remarries, or, in case of a minor child or children, the board in its discretion shall pay such sum as a joint and survivor annuity, until such child dies or attains the age of 18 years, and in case there is no wife, child or children under age 18 surviving such member, then to his totally dependent father or mother, or both, and the survivor of either one of them, as the board in its discretion shall determine, during dependency, and until remarriage of either.
II. In case a retired member, whose retirement was the result of disability received in line of duty dies while on retirement, the payment of his retirement benefits shall continue to his widow until she dies or remarries, or children until they reach the age of 18 years, notwithstanding the cause of the retired member's death.
Source.
1939, 154:12. 1941, 192:13. RL 220:16. 1945, 202:3. 1953, 153:1. RSA 102:17. 1957, 15:4. 1963, 245:2. 1967, 337:2. 1987, 247:1, eff. May 18, 1987.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:19 - Eligibility and Application for Benefits.

102:19 Eligibility and Application for Benefits. –
Call, volunteer, or substitute firemen to be eligible for the benefits hereof must be accepted by their respective city, town, precinct or organized volunteer company. All call, volunteer or substitute firemen who desire the benefits of this chapter shall make application to the retirement board and pay the sum of $12 per year, said amount to be paid in one sum, and shall give notice of their application for the benefits hereof to the treasurer or other disbursing officer of the city, town or precinct which employs them. The chief, clerk or other responsible officer of a fire company whose members have applied for the benefits of this chapter shall forward to the secretary of the board, on a form approved by the board, the number and the names of such members as of July 1 of every year and shall also notify the board of any dismissals, resignations or deaths during the year of any of its members who were eligible to the benefits hereof. New members applying for the benefits of this chapter during the fiscal year, who are not replacing former members of their company who had applied for benefits hereunder shall be assessed the full amount as stated above, if their applications are received on or before December 31 of any year, but their protection hereunder shall run only to June 30 of the following year or to the beginning of the new fiscal year. All new members who are not replacing former members during the fiscal year whose applications are received on or after January 1 of any year shall be assessed
1/2 the amount stated above and shall be protected only to June 30 of the same year or to the beginning of the new fiscal year. Members who, during the fiscal year, are replacing members who had accepted the benefits of this chapter but who are no longer members of the fire department, shall not be assessed, but shall be entitled to the benefits hereof to June 30 of the same fiscal year for which the member whom they are replacing was eligible. All assessments from call, volunteer or substitute firemen, for any fiscal year beginning July 1 to June 30 of the following year, shall be paid on or before June 30 of that fiscal year in which application or renewal of application is received by the board; with the exception, that, in case of total and permanent disability or accidental death of any member who has made application for the benefits of this chapter, benefits accruing to such member or to his beneficiary shall not be paid until his assessment for that fiscal year has first been received by the board.
Source.
1939, 154:13. 1941, 192:14. RL 220:17. RSA 102:19. 1959, 35:1. 1965, 56:1, eff. July 1, 1965.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:20 - Military Service; Sickness.

102:20 Military Service;  Sickness. –
Any permanent fireman who was or is a member of this retirement system and who has terminated or terminates his employment in order to enter directly into the armed forces of the United States or other emergency wartime service of the United States shall be entitled to continuous service membership in this system, provided he again becomes a permanent fireman after the termination of his service in the armed forces and without intervening employment elsewhere. Any permanent fireman who is on leave of absence due to illness or injury and whose compensation has been partly or wholly terminated during his period of illness shall be entitled to continuous credit in the computation of his retirement allowance, except that, in case of reimbursement of his contributions to the fund, under the provisions of RSA 102:19, he shall be entitled to his actual contributions to the fund only, plus interest, as designated by the board.
Source.
1945, 202:5, eff. May 18, 1945.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:21 - Resignation, Dismissal, Reinstatement and Withdrawal.

102:21 Resignation, Dismissal, Reinstatement and Withdrawal. –
Any permanent fireman accepting the provisions hereof, who shall retire, withdraw or be dismissed from service, and the named beneficiary of any such permanent fireman who may die while in active service from causes not due to fire duty as described in RSA 102:17 and provided no benefit is payable under RSA 102:16, shall be entitled to receive from the board all payments made thereto by him with interest at such rate as the board may prescribe. The named beneficiary of any retired permanent fireman who may die while in retirement, and whose retirement benefits to the time of death should be less than his total payments, plus interest, to the board, shall be entitled to receive from the board an amount which shall be the difference, if such exists, between such fireman's total payments, plus interest, to the board and his total benefits received while on retirement to the time of his death. Upon retirement or dismissal from service a permanent fireman shall no longer be obligated to pay assessments to the fund. Any permanent fireman resigned or dismissed from service as aforesaid may, if he thereafter reenters service as a permanent fireman, be reinstated to the benefits hereof. Upon reinstatement to the benefits hereof his rate of assessment shall be established by the board as provided under RSA 102:9 and his term of creditable service shall begin as of the nearest date of his reinstatement to the benefits hereof, excepting that a reinstated member may receive credit for prior service if he leaves his assessments in the fund and provided he is reinstated within 36 months after his resignation or dismissal. Prior service credit shall be only for his period of actual active service. His rate of assessment upon reinstatement shall be as provided under RSA 102:9. Notice of dismissal or death, not due to fire duty as described in RSA 102:17, of a permanent fireman who has accepted the provisions of this chapter, shall be sent to the board by the chief clerk or other responsible officer of city, town or precinct by whom said fireman was employed.
Source.
1939, 154:14. 1941, 192:15. RL 220:18. 1945, 202:6. 1953, 28:1. RSA 102:21. 1970, 12:1, eff. June 27, 1970.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:22 - Beneficiary and Guardian.

102:22 Beneficiary and Guardian. –
Any member (active or retired) may from time to time designate a new beneficiary or beneficiaries to receive payments due under RSA 102:21. Every such designation of a new beneficiary must be made in writing to the secretary of the retirement board, and such change shall not take effect until received by the retirement board. After receipt of such change, the change shall relate back to and take effect as of the date thereof, whether or not the member be living at the time of its receipt by the retirement board, but without prejudice to the board on account of any payments made by it before receipt of such written change. If the beneficiary shall die before the member, the interest of such beneficiary shall vest in the estate of the member, unless otherwise provided in the written directions of the member to the board. If no beneficiary be named by a member, any payments due under RSA 102:21 shall vest in the estate of such member. Payments which are due a beneficiary under legal disabilities may be made to the legal guardian or conservator of a minor or incompetent beneficiary or to the parents or surviving parent as natural guardian of a minor for whom no legal guardian has been appointed; and such payments shall constitute a final settlement of all claims on account thereof and shall bar recovery thereof by any other person or persons.
Source.
1947, 54:6, eff. Mar. 27, 1947.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:23 - Exemption of Contributions and Benefits; Assignability.

102:23 Exemption of Contributions and Benefits;  Assignability. –
The payments made by permanent firemen to the retirement board and the benefits or compensation received hereunder shall be exempt from taxation, attachment, and the operation of laws relating to insolvency or bankruptcy. No assignment of compensation due under this chapter shall be valid unless approved by the board.
Source.
1939, 154:15. 1941, 192:16. RL 220:19. 1945, 202:7, eff. May 18, 1945.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:23-a - Authorized Deductions.

102:23-a Authorized Deductions. –
Notwithstanding any other provisions of this chapter any member of the firemen's retirement system who makes application for benefits under this chapter and who was at the time a member of an insurance or hospitalization group plan for which payroll deductions are authorized, may request that the monthly premium for such service be deducted from the monthly retirement benefit which he is to receive, and in such case said deduction shall be made from the sums due the member. Provided, further, that deductions from retirement benefits shall be made, if requested by retired firemen receiving such benefits who transfer an existing direct pay membership or subscribe as a new member for such plan, if permitted by regulations of such plan.
Source.
1965, 244:1, eff. Aug. 31, 1965.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:24 - Forfeiture of Right to Reinstatement.

102:24 Forfeiture of Right to Reinstatement. –
On and after April 1, 1947, any permanent fireman who has withdrawn his accumulated contributions from the retirement fund while remaining in the status of a permanent fireman and not on account of retirement, withdrawal or dismissal from service as provided in RSA 102:21, shall thereby forfeit all right to future reinstatement to the benefits of this chapter. On and after said date no permanent fireman shall be entitled to withdraw his accumulated contributions to the fund while in service as a fireman. No benefit under this retirement system other than a return of contributions as provided in RSA 102:21 shall become payable to or on account of any member unless said member was in active service as an employee in the fire department at the time of becoming eligible for benefits hereunder.
Source.
1947, 54:7, eff. Mar. 27, 1947.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:25 - Transfer Authorized.

102:25 Transfer Authorized. –
Any permanent fireman who is a member of the state employees' retirement system on July 1, 1957, and who is eligible for membership in the firemen's retirement system, hereinbefore set forth, may elect within 3 months after said date to transfer his membership from the state employees' retirement system to the firemen's retirement system in accordance with the provisions of RSA 100:21 to 27, relative to transfers of membership between state retirement systems, anything in said subdivision to the contrary notwithstanding.
Source.
1957, 155:2, eff. July 1, 1957.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:26 - Transfer of Reserves.

102:26 Transfer of Reserves. –
Upon transfer of membership of a permanent fireman from the state employees' retirement system to the firemen's retirement system under the provisions of this subdivision, in addition to the transfer of his accumulated contributions under the provisions of RSA 100:23, the reserve for benefits accrued under the state employees' retirement system provided by the employer's contributions on account of his service rendered prior to the date of such transfer, actuarially computed, shall be transferred from the state employees' retirement system to the firemen's retirement system.
Source.
1957, 155:1, eff. July 1, 1957.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 102 - Firemen's Retirement System › Section 102:27 - Benefits.

102:27 Benefits. –
Any provision of RSA 100:24 notwithstanding any permanent fireman whose membership has been transferred from the state employees' retirement system to the firemen's retirement system in accordance with the provisions of this subdivision shall thereafter be eligible for such benefits as are provided under this chapter, as hereinabove amended, as if he had accepted the provisions of said chapter at the time of becoming a member of the state employees' retirement system.
Source.
1957, 155:1, eff. July 1, 1957.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 103 - Policemen's Retirement System › Section 103:1 - Declaration of Policy.

103:1 Declaration of Policy. –
The public welfare requires that a system of retirement benefits shall be established to compensate the permanent policemen of this state for their future public services rendered in the performance of their duties of protecting life and property within this state; and that suitable compensation shall be provided for the policemen of this state or their dependents whenever such policemen shall be permanently disabled or killed in line of duty.
Source.
1941, 166:1. RL 221:1.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 103 - Policemen's Retirement System › Section 103:2 - Definition.

103:2 Definition. –
The words "permanent policeman" as used herein shall mean any person, male or female, who is a chief, deputy chief, marshal, deputy marshal, colonel, major, captain, lieutenant, sergeant, officer of other rank, inspector, chief clerk, clerk, radio dispatcher, radio engineer or operator, patrolman, trooper, detective, investigator, mechanic, electrician, laboratory worker or other technical expert regularly employed on full time duty by a police department or police force of the state, or of any city, town, village or precinct in the state.
Source.
1941, 166:2. RL 221:2. RSA 103:2. 1963, 238:1, eff. July 1, 1963.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 103 - Policemen's Retirement System › Section 103:3 - Board of Trustees.

103:3 Board of Trustees. –
The administration of the retirement system established by this chapter is hereby vested in the board of trustees established by RSA 100-A:14 and it shall have with respect to this system all the rights, powers, duties, restrictions, and immunities it has with respect to the retirement system established by RSA 100-A and the word "board" or phrase "retirement board" when used in this chapter, unless a different meaning is plainly required by the context, shall mean said board of trustees.
Source.
1941, 166:3. RL 221:3. RSA 103:3. 1967, 134:14, eff. July 1, 1967.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 103 - Policemen's Retirement System › Section 103:4 - Membership.

103:4 Membership. –
Any permanent policeman in this state who prior to July 1, 1967 accepted the provisions of this chapter shall continue to be entitled to the benefits of this system thereafter, unless on or before November 30, 1967 or May 1, 1968 he files with the board of trustees, on a form prescribed by the board, a notice of his election to become a member as of January 1, 1968 or July 1, 1968 of the New Hampshire Retirement System as provided by RSA 100-A:3, II, in which event his entitlement to the benefits provided under this system shall cease as of December 31, 1967 or June 30, 1968. Any permanent policeman who prior to July 1, 1967 did not accept the provisions of this chapter or any person who becomes a permanent policeman on or after that date shall be ineligible to make application to accept the provisions of this chapter and shall not be entitled to the benefits hereof.
Source.
1941, 166:4. RL 221:4. 1945, 145:1. RSA 103:4. 1957, 50:1. 1967, 134:15, eff. July 1, 1967.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 103 - Policemen's Retirement System › Section 103:5 - Duties of Retirement Board.

103:5 Duties of Retirement Board. –
The board shall supervise the collection of assessments on all permanent policemen accepting the provisions hereof, and the payment of retirement benefits and other compensation under this chapter. To carry out the purposes hereof the board may make all manner of reasonable rules and regulations not inconsistent with the provisions hereof. The board shall employ a secretary at a salary to be approved by it, whose duty it shall be to keep a record of all its proceedings and to perform such administrative duties as it may direct. The expenses of administration of this chapter shall be paid out of the retirement fund hereinafter provided.
Source.
1941, 166:5. RL 221:5.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 103 - Policemen's Retirement System › Section 103:6 - Individual Accounts.

103:6 Individual Accounts. –
The board shall establish and keep a record of the individual account of each permanent policeman accepting the provisions hereof. Each individual account shall state the policeman's age, annual salary, length of service, date of acceptance of chapter, date of retirement, payments to the retirement fund, and the benefits or compensation received by such policeman.
Source.
1941, 166:6. RL 221:6.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 103 - Policemen's Retirement System › Section 103:7 - Assessment on Salaries.

103:7 Assessment on Salaries. –
The retirement and other compensation provided for by this chapter shall be paid out of a retirement fund, which shall consist of all moneys collected from assessments or appropriations or gifts provided for herein. At the beginning of each fiscal year the board shall fix the applicable rate of assessment upon the annual salaries of all permanent policemen who accept the provisions hereof. Unless and until changed by the board, such rate of assessment shall be 6-
85/100 percent of each policeman's annual salary, except, that in the case of any policeman employed by a city having a population of more than 34,000 inhabitants and until the governing body of said city shall elect to discontinue its present policy of paying a supplementary retirement benefit to any permanent policeman employed by the city who may thereafter be granted a retirement benefit under the provisions of the New Hampshire Policemen's Retirement System, no assessment shall be made upon that part of his annual salary in excess of $2,400. The board shall, in such manner as it may prescribe, give notice of the rate and amount of assessment of each permanent policeman's salary to the treasurer or other disbursing officer of the state, city, town, village or precinct where such permanent policeman is employed. All assessments under this section shall be payable in equal monthly installments on the last business day of each calendar month. It shall be the duty of the treasurer or other disbursing officer of the state, city, town, village or precinct, employing permanent policemen, who accept the provisions hereof, to withhold from the monthly salary of each permanent policeman and to pay the board an amount equal to the monthly assessment against such permanent policeman's salary, as before provided. All permanent policemen who shall accept the provisions hereof by such acceptance agree that the treasurer or other disbursing officer of the state, city, town, village or precinct which employs them shall have the power to withhold from their monthly salaries the amounts aforesaid. Anything in this section to the contrary notwithstanding, any policeman who is over 35 years of age at the time he accepts the provisions of this chapter shall be assessed by the board on the part of his annual salary which would have been assessable had he been under age 35 on the date of such acceptance, at the increased rate determined in accordance with the following table:
Age at Accepting
the Provisions
Percentage Rate
of the Chapter
of Assessment
36
6.90%
37
6.95
38
7.00
39
7.05
40
7.10
41
7.16
42
7.22
43
7.28
44
7.34
45
7.41
46
7.47
47
7.53
48
7.59
49
7.65
50
7.72
51
7.78
52
7.85
53
7.92
54
7.99
55
8.06
56
8.13
57
8.20
58
8.28
59 and over
8.36
Source.
1941, 166:7. RL 221:7. 1953, 112:1. RSA 103:7. 1957, 50:2; 189:1. 1961, 191:1. 1963, 238:2, eff. July 1, 1963.
2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 103 - Policemen's Retirement System › Section 103:8 - Additional Retirement Allowance.

103:8 Additional Retirement Allowance. –
In addition to the assessment made on the assessable part of any policeman's annual salary as hereinbefore provided, and subject to the approval of the board and to such rules and regulations as the board may prescribe with respect thereto, any permanent policeman may provide for himself an additional retirement allowance by making special deposits in his individual account. Such special deposits together with interest credited thereon as determined by the board shall be paid to him upon resignation or dismissal from service, or to his estate or his designated beneficiary upon his death before retirement. Upon his retirement for any cause, his accumulated special deposits shall be returnable to him in cash, or, at his election, part or all of such accumulated special deposits may be taken as a monthly annuity of equivalent actuarial value; provided such annuity together with his regular monthly retirement allowance shall not exceed a sum equal to
1/2 his average monthly salary during the 12-month period preceding his retirement.
Source.
1951, 63:1. 1953, 112:2, eff. Apr. 22, 1953.