reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-25. - Accidental death benefits.

§ 45-21-25. Accidental death benefits.
Upon the accidental death of a member before retirement; provided, that evidence is submitted to the retirement board proving that the death of the member was the natural and proximate result of an accident while in the performance of duty at some definite time and place, and that the death was not the result of willful negligence on the member’s part, the member’s accumulated contributions shall be paid to the member’s estate, or to the person having an insurable interest in the member’s life that the member has nominated by written designation, duly executed and filed with the retirement board, and, upon application by or on behalf of the dependents of the deceased member, the retirement board shall grant a benefit equal to one-half (½) the rate of compensation of the member in effect at the date of death:
(1)
To his or her widow or widower or domestic partner, to continue for life unless he or she remarries or enters into a domestic partnership; or
(2)
If there is no widow or widower or domestic partner, or if the widow or widower or domestic partner dies or remarries or enters into a domestic partnership before any child of the deceased member has attained the age of eighteen (18) years, then to his or her child or children under that age, divided in any manner that the retirement board in its discretion determines, to continue as a joint and survivor annuity of one-half (½) of that compensation until every child dies or attains that age; or
(3)
If there is no widow, widower, or domestic partner or child under the age of eighteen (18) years surviving the deceased member, then to his or her dependent father or mother, as the deceased member has nominated by written designation, duly acknowledged and filed with the retirement board; or if there is no nomination, then to his or her dependent father or to his or her dependent mother, as the retirement board in its discretion directs, to continue for life.
History of Section.
P.L. 1951, ch. 2784, § 8; G.L. 1956, § 45-21-25; R.P.L. 1957, ch. 135, § 2; P.L. 1959, ch. 23, § 4; P.L. 1984, ch. 42, § 1; P.L. 2007, ch. 510, § 16.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-26. - Ordinary death benefits.

§ 45-21-26. Ordinary death benefits.
Upon the death of a member while in service, prior to retirement, from any cause other than accidental death arising directly out of and in the course of employment, a payment is made of the contributions of the member without interest. In addition, if the death of the member occurred while in an employee status, or while on an official leave of absence for illness from his or her position, which was not extended at the date of death for a continuous period in excess of one year, a death benefit is paid which equals eight hundred dollars ($800) for each completed year of total service, subject to a minimum payment of four thousand dollars ($4,000) and a maximum payment of sixteen thousand dollars ($16,000). The payment of the accumulated contributions of the member and the death benefit shall be made to the person that the member has nominated by written designation duly executed and filed with the retirement board or, if the member has filed no nomination, or if the person so nominated has died, then to the estate of the deceased member.
History of Section.
P.L. 1951, ch. 2784, § 8; G.L. 1956, § 45-21-26; R.P.L. 1957, ch. 135, § 2; P.L. 1963, ch. 212, § 2; P.L. 1969, ch. 186, § 2; P.L. 1971, ch. 125, § 1; P.L. 1987, ch. 594, § 1; P.L. 1989, ch. 475, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-27. - Benefit on death of retired employee.

§ 45-21-27. Benefit on death of retired employee.
(a)
Upon the death of a member after retirement, unless the member has selected any of the options provided in § 45-21-30, a benefit is payable consisting of the excess, if any, of the total contributions of the member at the date of retirement, without interest, over the aggregate amount of all retirement allowance payments received by the member prior to the member’s death.
(b)
In addition, a benefit is payable upon the death of any retired member, regardless of the date of retirement, consisting of the continuation of the ordinary death benefit provisions of the retirement act into retirement in the full amount, accrued at the date of retirement, for the first year subsequent to the date of retirement; provided, that in each succeeding year, this amount is reduced on each retirement anniversary date by twenty-five percent (25%) until twenty-five percent (25%) of the total amount accumulated as of the date of retirement has been reached; provided, that the amount is not reduced to less than four thousand dollars ($4,000). This sum shall be continued thereafter as the sum payable on death after retirement.
History of Section.
P.L. 1972, ch. 109, § 4; P.L. 1982, ch. 193, § 2; P.L. 1987, ch. 594, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-28. - Refund of contributions on cessation of membership.

§ 45-21-28. Refund of contributions on cessation of membership.
Any member who withdraws from service or who ceases to be a member for any reason other than death or retirement, shall be paid on demand the contributions which were standing to the member’s credit in the member’s individual account in the members’ contribution reserve, without interest. Any member who is not eligible for the receipt of a service retirement allowance or any other benefit is entitled to a refund. The acceptance of a refund by a member effects a forfeiture by the member of all rights in the system and all accrued service credits. No member shall be deemed to have forfeited any of the member’s accrued service credits or other rights in the system because of a change in employment from one participating municipality to another unless the member accepts a refund of the member’s contributions.
History of Section.
P.L. 1951, ch. 2784, § 8; G.L. 1956, § 45-21-28; R.P.L. 1957, ch. 135, § 2; P.L. 1959, ch. 23, § 5; P.L. 1966, ch. 101, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-29. - Repayment of refunded contributions — Reinstatement of service credit.

§ 45-21-29. Repayment of refunded contributions — Reinstatement of service credit.
(a)
Any member who has received a refund upon withdrawal from service has the privilege of making a repayment to the system of the amount that the member received as a refund, including regular interest from the date of receipt of the refund to the date of repayment of the refund to the system.
(b)
The privilege of repayment of any refund under the provisions of this section is not operative until a member has rendered at least one year of service following the member’s latest reentry into the service of the municipality occurring subsequent to the date of the receipt of the refund.
(c)
Upon the restoration of the refund, the service credits previously forfeited by the receipt of the refund are reinstated to the account of the member.
(d)
The privilege of repayment extends and applies to all refunds received by a member prior to the filing of an application under the provisions of this section and not to any individual amount, and all refunds are repayable at the same time and in a single sum.
History of Section.
P.L. 1951, ch. 2784, § 8; G.L. 1956, § 45-21-29; R.P.L. 1957, ch. 135, § 2; P.L. 1981, ch. 192, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-30. - Optional benefits on service retirement.

§ 45-21-30. Optional benefits on service retirement.
(a)
A beneficiary, or, if the beneficiary is an incompetent, then his or her spouse or domestic partner, or if he or she has no spouse or domestic partner, a guardian of the beneficiary’s estate, may elect to receive a benefit in a retirement allowance, payable throughout life, or the beneficiary may then elect to receive the actuarial equivalent, at that time, of the beneficiary’s retirement allowance in a lesser retirement allowance as determined by actuarial calculation, which shall be payable throughout life with the provision that:
(1) Option 1.
A reduced retirement allowance payable during the beneficiary’s life, with the provisions that after the beneficiary’s death, it shall continue during the life of and be paid to the person that the beneficiary has nominated by written designation duly acknowledged and filed with the retirement board at the time of retirement; or
(2) Option 2.
A reduced retirement allowance payable during the beneficiary’s life, with the provision that after the beneficiary’s death an allowance equal to one-half (½) of the beneficiary’s reduced allowance shall continue during the life of and be paid to the person that the beneficiary has nominated by written designation duly acknowledged and filed with the board at the time of retirement.
(b)
This section does not apply to any person who elects the social security supplemental option related in § 45-21-17.2.
(c)
This section is exempt from the provisions of §§ 45-13-6 — 45-13-10.
(d)
If prior to July 1, 2012, a member elected an optional form of benefit other than a life annuity in accordance with paragraph (a)(1) or (2) above, the member may elect to change his or her form of benefit to a life annuity by filing an election with the retirement board on or before June 30, 2013, provided that the member’s beneficiary is still alive at the time the election is filed.
History of Section.
P.L. 1951, ch. 2784, § 9; G.L. 1956, § 45-21-30; P.L. 1980, ch. 55, §§ 1, 2; P.L. 1987, ch. 594, § 1; P.L. 2007, ch. 510, § 16; P.L. 2011, ch. 408, § 11; P.L. 2011, ch. 409, § 11.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-31. - Offset of workers’ compensation or personal injury recovery.

§ 45-21-31. Offset of workers’ compensation or personal injury recovery.
Any amounts paid or payable under the provisions of any workers’ compensation law, exclusive of Medicare set aside allocation, specific compensation benefits or any benefits due pursuant to the terms of a collective bargaining agreement or as the result of any action for damages for personal injuries against the municipality by which the member was employed, on account of death or disability of a member occurring while in the performance of duty, are offset against and payable in lieu of any benefits payable out of funds provided by the municipality under the provisions of this chapter on account of the death or disability of the member. If the value of the total commuted benefits under any workers’ compensation law or action is less than the actuarial reserve on the benefits otherwise payable from funds provided by the municipality under this chapter, the value of the commuted payments is deducted from the actuarial reserve, and the benefits that may be provided by the actuarial reserve so reduced are payable under the provisions of this chapter.
History of Section.
P.L. 1951, ch. 2784, § 10; G.L. 1956, § 45-21-31; P.L. 2010, ch. 95, § 6; P.L. 2010, ch. 121, § 6.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-32. - Retirement system established as corporation — Management.

§ 45-21-32. Retirement system established as corporation — Management.
A retirement system is hereby established and placed under the management of the retirement board created by chapter 8 of title 36, for the purpose of providing retirement allowances for employees of participating municipalities of the state of Rhode Island under the provisions of this chapter and benefits to the survivors of those employees. It has the powers and privileges of a corporation, and is known as the “municipal employees’ retirement system of the state of Rhode Island,” and by that name all of its business shall be transacted, all of its funds invested, and all of its cash and securities and other property held. The administration of the retirement system established by this chapter is entrusted to the retirement board, which has power to make reasonable rules and regulations for carrying out the provisions of this chapter including the time at, and manner in which, the participating municipalities make the several payments required by this chapter.
History of Section.
P.L. 1951, ch. 2784, § 11; G.L. 1956, § 45-21-32; P.L. 1959, ch. 23, § 6; P.L. 1981, ch. 11, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-33. - Information furnished by municipalities.

§ 45-21-33. Information furnished by municipalities.
It is the duty of each participating municipality to furnish at the times and in the manner that the retirement board may direct, information concerning the names, ages, length of service, and pay of members employed by a municipality and any other data which the retirement board finds necessary for the proper execution of this chapter, and to give prompt notice of all appointments, removals, deaths, resignations, leaves of absence, and changes in pay of members.
History of Section.
P.L. 1951, ch. 2784, § 11; G.L. 1956, § 45-21-33.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-34. - Annual report and statement.

§ 45-21-34. Annual report and statement.
The retirement board shall submit to the governor for transmittal to the general assembly, on or before the first day of December in each year, an annual report showing the financial transactions of the system for the fiscal year next preceding that date. The report shall contain among other things, a financial balance sheet as of the end of that year, a statement of income and expenditures, a valuation balance sheet as prepared by the actuary, a detailed statement of investments acquired and disposed of during the year, and any other statistical data that are deemed necessary for a proper interpretation of the condition of the system and the results of its operations. The report shall also embody any other data that may be of use in the advancement of knowledge concerning employee pensions of the participating municipalities, and any recommendations of the board for changes in the laws pertaining to the system.
History of Section.
P.L. 1951, ch. 2784, § 11; G.L. 1956, § 45-21-34; R.P.L. 1957, ch. 135, § 3.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-35. - Legal adviser — General treasurer — Executive director — Assistant director.

§ 45-21-35. Legal adviser — General treasurer — Executive director — Assistant director.
There shall be a legal counsel to the board appointed by the general treasurer. The general treasurer is the ex-officio chairperson of the retirement board and the treasurer of the retirement board and he or she shall be responsible for appointing the custodian. There shall be an executive director appointed by the retirement board in charge of the administration of the retirement system and who shall serve as secretary to the retirement board. In addition, the retirement board shall appoint an assistant director to serve as director and/or secretary in the absence of the director.
History of Section.
P.L. 1951, ch. 2784, § 11; G.L. 1956, § 45-21-35; P.L. 1981, ch. 11, § 1; P.L. 1991, ch. 354, § 7; P.L. 2011, ch. 408, § 11; P.L. 2011, ch. 409, § 11.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-36. - Clerical and professional assistance — Appropriations and disbursements.

§ 45-21-36. Clerical and professional assistance — Appropriations and disbursements.
(a)
The general treasurer, under the direction and supervision of the retirement board, is charged with the establishment and maintenance of any accounts and statistical records that the retirement board may require, and he or she shall employ any clerical assistance necessary to carry out properly the provisions of chapters 21 and 21.2 of this title. The retirement board shall secure the services of an actuary to be the actuarial advisor of the board and who shall make the actuarial computations and valuations required by chapters 21 and 21.2 of this title. The retirement board shall secure the services of any physicians that are necessary to make the medical examinations required by chapters 21 and 21.2 of this title. The state controller is hereby authorized and directed to draw his or her orders upon the general treasurer for the payment of a sum or sums that may from time to time be necessary, upon receipt by him or her of vouchers prepared and duly authenticated by the chief of the retirement system.
(b)
Any negotiated agreement entered into after June 1, 1992 between any state or municipal agency or department and an employee or employees, whose conditions are contrary to the general laws or the rules and regulations and policies as adopted and promulgated by the retirement board, are null and void unless and until approved by formal action of the retirement board, for good cause shown.
History of Section.
P.L. 1951, ch. 2784, § 11; G.L. 1956, § 45-21-36; P.L. 1981, ch. 11, § 1; P.L. 1991, ch. 354, § 7; P.L. 1992, ch. 306, art. 3, § 2.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-37. - Vouchers for payment of benefits.

§ 45-21-37. Vouchers for payment of benefits.
All benefits, allowances and other payments authorized by this chapter shall be made upon vouchers duly approved by the chairperson of the retirement board and countersigned by the chief of the retirement system.
History of Section.
P.L. 1951, ch. 2784, § 11; G.L. 1956, § 45-21-37.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-38. - Receipt of contributions — Investment of funds.

§ 45-21-38. Receipt of contributions — Investment of funds.
All contributions received by the retirement system from members and participating municipalities shall be paid periodically to the general treasurer and shall be deposited by the treasurer to the credit of the retirement system. All moneys not immediately required for the payment of retirement allowances or other benefits under the provisions of this chapter may be invested by the state investment commission under the provisions of chapter 10 of title 35. The retirement board has full power with respect to the disposition of the proceeds of the investments and of any moneys belonging to the retirement system.
History of Section.
P.L. 1951, ch. 2784, § 12; G.L. 1956, § 45-21-38.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-39. - Credit of interest.

§ 45-21-39. Credit of interest.
The retirement board shall annually allow regular interest, as may be prescribed by the retirement board, on the various reserves of the retirement system from the interest and dividends earned from investments.
History of Section.
P.L. 1951, ch. 2784, § 12; G.L. 1956, § 45-21-39; P.L. 1966, ch. 81, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-40. - Improper interest in investments of board.

§ 45-21-40. Improper interest in investments of board.
Except as provided in this section, no member of the board and no employee of the board shall have any interest, direct or indirect, in the gains or profits of any investment made by the retirement board, nor, as a member or employee of the board, directly or indirectly receive any pay or emolument for his or her services. No member of the board or employee of the board shall, directly or indirectly, for himself or herself or as an agent, in any manner use the investment gains or profits, except to make current and necessary payments that are authorized by the retirement board. No member or employee of the board may become an endorser or surety or become in any manner an obligor for moneys loaned or borrowed from the retirement board.
History of Section.
P.L. 1951, ch. 2784, § 12; G.L. 1956, § 45-21-40; P.L. 1981, ch. 11, § 1; P.L. 1991, ch. 354, § 7.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-41. - Members’ contributions — Payroll deductions — Certification to board.

§ 45-21-41. Members’ contributions — Payroll deductions — Certification to board.
(a)
Prior to July 1, 2012, each member shall contribute an amount equal to six percent (6%) of salary or compensation earned and accruing to the member; provided, that contributions by any member cease when the member has completed the maximum amount of service credit attainable. Special compensation for additional fees shall not be considered as compensation for contribution purposes. Effective July 1, 2012, each member shall contribute an amount equal to one percent (1%) of his or her compensation as his or her share of the cost. Effective July 1, 2015, each member with twenty (20) or more years of total service as of June 30, 2012, shall contribute an amount equal to eight and one-quarter percent (8.25%) of compensation.
(b)
Each municipality shall deduct the previously stated rate from the compensation of each member on each and every payroll of the municipality, and the deduction made during the entire time a member is in service subject to termination as stated in the foregoing paragraph.
(c)
The deductions provided for in this section shall be made notwithstanding that the minimum compensation provided for by law for any member is reduced by the compensation. Every member is deemed to consent and agree to the deductions made and provided for in this section, and shall receipt for his or her full salary or compensation; and payment of salary or compensation less those deductions are a full and complete discharge and acquittance of all claims and demands for the services rendered by the person during the period covered by the payment except as to the benefits provided under this chapter. Each participating municipality shall certify to the retirement board the amounts deducted from the compensation of members. Each of the amounts, when deducted, shall be credited to an individual account of the member from whose compensation the deduction was made.
History of Section.
P.L. 1951, ch. 2784, § 13; G.L. 1956, § 45-21-41; R.P.L. 1957, ch. 135, § 4; P.L. 1959, ch. 23, § 7; P.L. 1963, ch. 212, § 3; P.L. 1965, ch. 230, § 1; P.L. 1971, ch. 244, § 1; P.L. 2011, ch. 408, § 11; P.L. 2011, ch. 409, § 11; P.L. 2015, ch. 141, art. 21, § 18.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-41.1. - Municipality payment of member contributions.

§ 45-21-41.1. Municipality payment of member contributions.
(a)
Each municipality, pursuant to the provisions of 26 U.S.C. § 414(h)(2) of the United States Internal Revenue Code, may, pursuant to appropriate legal action by the municipality, pick up and pay the contributions which would be payable by the employees as members under § 45-21-41. The contributions so picked up shall be treated as employer contributions in determining tax treatment under the United States Internal Revenue Code; however, each municipality shall continue to withhold federal and state income taxes based upon these contributions until the Internal Revenue Service rules that pursuant to 26 U.S.C. § 414(h)(2) of the United States Internal Revenue Code, these contributions shall not be included as gross income of the employee until the time they are distributed. Employee contributions which are picked up pursuant to this section shall be treated and identified as member contributions for all purposes of the retirement system except as specifically provided to the contrary in this section.
(b)
Member contributions picked up by a municipality shall be paid from the same source of funds used for the payment of compensation to a member. A deduction shall be made from a member’s compensation equal to the amount of the employee’s contributions picked up by the employee’s municipal employer. This deduction, however, shall not reduce the employee’s compensation for purposes of computing benefits under the retirement system pursuant to this chapter. Picked up contributions shall be submitted to the retirement system in accordance with the provisions of § 45-21-41 on the date contributions are withheld but no later than three (3) business days following the pay period ending in which contributions were withheld.
(c)
Every employer is required to deduct and withhold member contributions and to transmit same to the retirement system and is hereby made liable for the contribution. In addition, any amount of employee contributions actually deducted and withheld shall be deemed to be a special fund in trust for the benefit of the member and shall be transmitted to the retirement system as set forth herein.
(d)
The liability of an employer who fails to segregate the trust funds, or refuses to deduct and withhold member contributions from its employees, is enforceable by the retirement board through an appropriate action in the superior court. The general treasurer is also authorized to deduct the amount due from any money due the employer from the state.
History of Section.
P.L. 1983, ch. 137, § 4; P.L. 2019, ch. 205, § 9; P.L. 2019, ch. 271, § 9.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-42. - Contributions by municipalities.

§ 45-21-42. Contributions by municipalities.
(a)
Each municipality shall make contributions to the system to provide for the remainder of the obligation for retirement allowances, annuities, and other benefits provided in this chapter, after applying the accumulated contributions of the members, interest income on investments of the system, and other income accruing to the system. These contributions shall, in any event, be sufficient to establish and maintain a reserve equal to the sum of:
(1)
The full credits for accumulated contributions in the “members’ contribution reserve” described in § 45-21-43;
(2)
The present value, determined in accordance with the actuarial tables in use by the system, of the retirement allowances, disability allowances, accidental death benefits, and other benefits in force, chargeable to the “retirement reserve” described in § 45-21-43; and
(3)
The present value of deferred annuities to members who have acquired a vested right under the provisions of § 45-21-18.
(b)
The rate of contribution on the part of each municipality, to meet its obligations under this chapter, is the rate certified by the retirement board at the date of participation of the municipality. The rate is redetermined at least once every five (5) years and certified by the retirement board, upon recommendation of the actuary, following an evaluation and analysis of the operating experience of the system and of the assets, liabilities, and reserves of the system. Nothing contained in this chapter is deemed to impose any obligation upon any municipality for service which may have been rendered by an employee of one municipality in behalf of another municipality.
(c)
In case of failure of any city or town to pay to the state the amounts due from it under this title within the time prescribed, the general treasurer is hereby authorized to deduct that amount from any moneys due the city or town from the state for any purpose other than for education.
(d)
Notwithstanding any other provisions of the general laws, the payment of the contributions for the employers’ share shall be remitted to the retirement board on the date contributions are withheld but no later than three (3) business days following the pay period ending in which contributions were withheld.
(e)
This section is not subject to §§ 45-13-7 — 45-13-10, as amended.
History of Section.
P.L. 1951, ch. 2784, § 13; G.L. 1956, § 45-21-42; R.P.L. 1957, ch. 135, § 4; P.L. 1959, ch. 23, § 7; P.L. 1965, ch. 236, § 1; P.L. 1981, ch. 337, § 1; P.L. 1988, ch. 509, § 3; P.L. 2019, ch. 205, § 9; P.L. 2019, ch. 271, § 9.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-42.1. - Payment of administrative expenses of the retirement board and maintaining the retirement system — Restricted receipt account.

§ 45-21-42.1. Payment of administrative expenses of the retirement board and maintaining the retirement system — Restricted receipt account.
There is transferred to the restricted receipt account established in § 36-8-10.1 up to a maximum of seventeen and one-half (17.5) basis points (0.175%), where one hundred (100.0) basis points equals one percent (1.0%), of the average total investments before lending activities of the municipal employees’ retirement system of the state of Rhode Island as reported in the annual report of the auditor general for the next preceding five fiscal years.
History of Section.
P.L. 1985, ch. 181, art. 7, § 2; P.L. 1986, ch. 287, art. 10, § 2; P.L. 2003, ch. 376, art. 25, § 2.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-42.2. - Fiscal impact of proposed legislation impacting the retirement system.

§ 45-21-42.2. Fiscal impact of proposed legislation impacting the retirement system.
Proposed legislation which directly impacts the retirement system can potentially affect the benefits of all plan participants and beneficiaries. Since it is in the best interests of plan participants and beneficiaries to determine the financial consequences of any proposed legislation which would directly impact the liability to the retirement system of participating municipalities, such legislation shall not be approved by the general assembly unless an explanatory statement or note, prepared and paid for by the retirement system, is appended to the proposed legislation which actuarially calculates, based upon approved retirement board assumptions, the projected twenty (20) year cost of the proposed legislation. These statements or notes shall be known as “pension impact notes,” and they shall accompany each such bill or resolution prior to consideration by the chamber in which the bill or resolution originated. The reasonable cost of preparing pension impact notes shall be charged as an administrative expense and paid from the retirement system’s restricted receipts account established pursuant to § 36-8-10.1. Only the chair of the senate committee on finance with the approval of the president of the senate can request a pension impact note on proposed legislation that originates in the senate. Only the chair of the house committee on finance with the approval of the speaker of the house can request a pension impact note on proposed legislation that originates in the house. The governor can request a pension impact note on proposed legislation recommended in the appropriation acts required by §§ 35-3-7 or 35-3-8. This section shall be in addition to the requirements of chapter 12 of title 22. If one or more participating municipalities requests an actuarial study or other study that impacts only the liability of the participating municipality making the request, the participating municipality making the request shall pay any and all costs associated with the preparation of the study or report.
History of Section.
P.L. 2008, ch. 100, art. 23, § 3.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-43.1. - Actuarial cost method.

§ 45-21-43.1. Actuarial cost method.
(a)
To determine the employer contribution rate for any participating municipality, the actuary shall compute the costs under chapters 21 and 21.2 of title 45 using the entry age normal cost method.
(b)
The determination of the employer contribution rate for fiscal year 2013 shall include a re-amortization of the unfunded actuarial accrued liability (UAAL) over a closed twenty-five (25) year period. After an initial period of five (5) years, future actuarial gains and losses occurring within a plan year will be amortized over individual new twenty (20) year closed periods.
(c)
The determination of the employer contribution rate commencing with fiscal year 2017 shall include a re-amortization of the current unfunded actuarial accrued liability as of June 30, 2014, over a closed twenty-five (25) year period. Future actuarial gains and losses occurring within a plan year will be amortized over individual new twenty (20) year closed periods. Employers shall have the one-time option before August 1, 2015, to remain under the amortization schedule set forth in subsection (b) above.
History of Section.
P.L. 2015, ch. 141, art. 21, § 20.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-44. - Guaranties by municipalities — Adjustment of contribution rates.

§ 45-21-44. Guaranties by municipalities — Adjustment of contribution rates.
Regular interest requirements, and the maintenance of reserves in accordance with the provisions of this chapter, are guaranteed by the respective participating municipalities, which guaranty extends only to their proportionate interests in the retirement system as determined upon the basis of the liabilities for the several benefits on account of the participating members from each municipality. Adjustment shall be made at least once every five (5) years, as provided in this chapter, in the applicable contribution rates for the municipalities for any regular interest or reserve requirements, or for any amounts above statutory requirements, as determined by actuarial valuation, in accordance with the provisions of this chapter.
History of Section.
P.L. 1951, ch. 2784, § 15; G.L. 1956, § 45-21-44.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-45. - Tax exemption.

§ 45-21-45. Tax exemption.
The right of a member or beneficiary to a pension, an annuity, a retirement allowance, to the return of contributions, any benefit or right accrued or accruing to any person under the provisions of this chapter, and the moneys of the retirement system created under this chapter, are exempt from any municipal tax or state tax except for the personal income tax imposed under the provisions of chapter 30 of title 44.
History of Section.
P.L. 1951, ch. 2784, § 16; G.L. 1956, § 45-21-45; P.L. 1985, ch. 496, art. 4, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-46. - Forfeiture for fraudulent claims.

§ 45-21-46. Forfeiture for fraudulent claims.
Every person who knowingly or willfully makes or presents or in any way procures the making or presentation of any false or fraudulent affidavit or affirmation concerning any claim for retirement allowance or payment of retirement allowance, shall, in every case, forfeit a sum not exceeding ten thousand dollars ($10,000), to be sued and recovered by and in the name of the retirement board, and when recovered paid over to and become a part of the funds of the retirement system.
History of Section.
P.L. 1951, ch. 2784, § 17; G.L. 1956, § 45-21-46; P.L. 1989, ch. 474, § 2; P.L. 2009, ch. 310, § 49; P.L. 2011, ch. 408, § 11; P.L. 2011, ch. 409, § 11.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-47. - Reserved power to amend or repeal — Vested rights.

§ 45-21-47. Reserved power to amend or repeal — Vested rights.
The right to amend, alter, or repeal this chapter at any time or from time to time is expressly reserved, and in that event the liability of the municipal employees’ retirement system is limited in the case of a member or a person claiming through the member to the contributions made by the member, without interest, and in the case of a municipality, to contributions made by the municipality without interest, subject to deductions prescribed in the case of withdrawal by a municipality as provided in § 45-21-6. All retirement allowances or other benefits granted by the retirement of members, and in force prior to a repeal or amendment, are vested in the beneficiaries of the retirement allowances and shall be paid in full in accordance with the terms of this chapter, and the rights of the retirement board to compel the payment by any municipality of the sum or sums necessary to provide the retirement allowances granted to members formerly employed by the municipality shall not be affected by the repeal or amendment.
History of Section.
P.L. 1951, ch. 2784, § 18; G.L. 1956, § 45-21-47.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-51. - Persons eligible for optional benefits — Time of election — Modification or revocation — Effective date.

§ 45-21-51. Persons eligible for optional benefits — Time of election — Modification or revocation — Effective date.
(a)
The optional provisions of § 45-21-30 are applicable only to a member applying for a service retirement allowance and an accidental disability retirement allowance and an ordinary disability retirement allowance or any inactive member applying for retirement under vested rights. The election under option 1 or 2 is made at the time of retirement of the member as part of his or her application for a retirement allowance. The election is based upon the amount of retirement allowances that may accrue at the date of death of the member, and may be revoked or modified by the member at any time after retirement on a form prescribed by the retirement board, provided that during this time, the named beneficiary has not been divorced from the member or entered into a domestic partnership. The option in the case of death of a retired member becomes effective on the next day following the death of the member and payment of benefits made in accordance with the provisions of this section, subject to the limitations prescribed in § 45-21-30; provided, further, that this section does not apply to anyone who elects the social security supplemental option as provided by § 45-21-17.2.
(b)
This section is exempt from the provisions of §§ 45-13-6 — 45-13-10.
History of Section.
G.L. 1956, § 45-21-51; P.L. 1967, ch. 204, § 1; P.L. 1980, ch. 55, §§ 1, 2; P.L. 1982, ch. 98, § 1; P.L. 1986, ch. 495, § 1; P.L. 1987, ch. 597, § 1; P.L. 1988, ch. 511, § 3; P.L. 1996, ch. 233, § 2; P.L. 2007, ch. 510, § 16.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-51.1. - Optional annuity protection — Election of option by member.

§ 45-21-51.1. Optional annuity protection — Election of option by member.
(a)
Upon death of a member having (1) at least ten (10) years of membership service on or before June 30, 2012, or (2) for active contributing members on or after July 1, 2012, at least five (5) years of membership service, the spouse or domestic partner of the member has the option to elect to receive option one as provided in § 45-21-30 in lieu of a return of contributions, provided the spouse or domestic partner is the designated beneficiary of the member’s retirement account. The election is based upon the amount of retirement allowance or actuarial equivalent that may accrue at the date of death of the member.
(b)
The election under option one for a person other than the spouse or domestic partner of the member may be made by the member, while in service; provided, that the member has (i) at least ten (10) years of membership service on or before June 30, 2012, and before retirement or (ii) for active contributing members on or after July 1, 2012, at least five (5) years of membership service and before retirement, on a form prescribed by the retirement board. The election is based upon the amount of retirement allowances or actuarial equivalents that may accrue at the date of death of the member; provided, that the election form is executed and filed with the retirement board prior to the date of death. The election may be revoked or modified by the member at any time prior to the date of retirement, on a form prescribed by the retirement board.
(c)
Upon the death of a member, the option becomes effective thirty (30) days after the first day of the next calendar month following the date of death of the member if death occurs while in an employee status. Should death occur while in an inactive member status, the option under this section becomes payable on the first day of the next succeeding month that in which the designated beneficiary attains the age of sixty (60) years.
History of Section.
P.L. 1988, ch. 511, § 4; P.L. 1989, ch. 547, § 2; P.L. 2007, ch. 510, § 16; P.L. 2011, ch. 408, § 11; P.L. 2011, ch. 409, § 11.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-53. - Armed service credit.

§ 45-21-53. Armed service credit.
(a)
Any active municipal employee who served on active duty in the armed service of the United States or in the merchant marine service of the United States as defined in § 2 of chapter 1721 of the public laws, 1946, may purchase credit for that service up to a maximum of four (4) years, provided that he or she received an honorable discharge; provided, further, that any employee on an official leave of absence for illness or injury is eligible to purchase military credits as defined in this section while on that leave of absence.
(b)
The cost to purchase these credits is ten percent (10%) of the member’s first year’s earnings as a municipal employee, as defined in this chapter, multiplied by the number of years and fraction of years of armed service up to a maximum for four (4) years.
(c)
There will be no interest charge; provided, the member makes that purchase during his or her first five (5) years of membership in the retirement system, but will be charged regular interest to date of purchase from date of enrollment into membership, if purchased after completing five (5) years of membership; provided, that any member who was in the retirement system prior to July 1, 1980, would not be charged interest whenever he or she purchases the armed services credit.
History of Section.
P.L. 1980, ch. 173, § 6; P.L. 1981, ch. 344, § 3; P.L. 1984, ch. 425, § 3; P.L. 1986, ch. 463, § 3; P.L. 1988, ch. 510, § 3; P.L. 1992, ch. 306, art. 3, § 2; P.L. 1997, ch. 169, § 3.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-54. - Reemployment of retired members.

§ 45-21-54. Reemployment of retired members.
Any retired member of the system is permitted to reenter the service of the system for not more than seventy-five (75) working days in a calendar year without interruption of pension benefits. Pension payments, however, are suspended when that period is exceeded. This seventy-five-day (75) rule shall not apply to police officers, as defined in § 28-9.2-3, for the purposes of their working private details, paid for by a nongovernmental entity. If the retired member continues in service beyond the seventy-five-day (75) period (with his or her annuity temporarily suspended) the member is not eligible for pension credit for the additional service, nor is the member required to make pension contributions for this service; provided, that any retired member of the system is permitted to serve as an elected city or town council member or school committee member and continues to be eligible for and receive the retirement allowance for service other than that as a council member or school committee member.
History of Section.
P.L. 1971, ch. 65, § 1; P.L. 1980, ch. 17, § 1; P.L. 2022, ch. 182, § 1, effective June 27, 2022; P.L. 2022, ch. 183, § 1, effective June 27, 2022.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-54.1. - Reemployment of retired members related to COVID-19. [Expires after 2021-2022 school year.]

§ 45-21-54.1. Reemployment of retired members related to COVID-19. [Expires after 2021-2022 school year.]
(a)
Notwithstanding any public or general law, or rule or regulation to the contrary, any teacher, administrator, or staff member who has retired under the provisions of title 16, 36, or 45 may, as part of the public health crisis caused by COVID-19, exceed the seventy-five-day (75) cap on post-retirement employment upon:
(1)
A determination by the local education authority that there exists a specialized need, within their authority, to fill positions on a temporary basis, that may exceed the seventy-five-day (75) cap on post-retirement employment;
(2)
There exists a good-faith basis that those retired teachers, administrators, and staff members being asked to exceed the seventy-five-day (75) cap on post-retirement employment possess the skills, training, and knowledge necessary to help address the public health crisis caused by COVID-19; and
(3)
The local education authority has notified the state retirement board that it has determined that exceeding the seventy-five-day (75) cap on post-retirement employment is necessary to help address the public health crisis caused by COVID-19.
(b)
Any teacher, administrator, or staff member who has retired under the provisions of title 16, 36, or 45, and has been employed or re-employed under the provisions of this section, shall not be entitled to additional service credits for such employment.
(c)
Unless extended by the general assembly, this section shall sunset upon the conclusion of the 2021-2022 school year.
History of Section.
P.L. 2022, ch. 7, § 3, effective March 28, 2022; P.L. 2022, ch. 8, § 3, effective March 28, 2022.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-21 - Retirement of Municipal Employees › Section 45-21-55. - Retired members of the town of Warren.

§ 45-21-55. Retired members of the town of Warren.
Every person, who was an employee of the town of Warren receiving retirement benefits prior to July 1, 1974, shall be paid benefits at a rate equivalent to that in effect for retirees on and after July 1, 1974; provided, that the town of Warren shall annually contribute to the system those sums in accordance with the provisions of § 45-21-42 that are deemed necessary to carry out the purpose of this section.
History of Section.
P.L. 1975, ch. 254, § 1.