reglab/statecodes huggingface dataset:
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 5 - Deferred Compensation Program › Section 9-3-503 - Investment of Deferred Compensation; Limitation on Approved Investment Plans; Enrolling and Servicing Fees; Holding of Funds; Limited Liability of State and Political Subdivision.

9-3-503. Investment of deferred compensation; limitation on approved investment plans; enrolling and servicing fees; holding of funds; limited liability of state and political subdivision.
(a) The board may approve investment of deferred compensation in insurance and annuity contracts or other investment plans upon competitive bidding. No investment plan shall be approved unless the plan is offered by a provider and is subject to rules and regulations of applicable federal and state regulatory agencies. The board may establish an account for the purpose of conducting the daily financial operations of the program and to avoid having to liquidate investments prior to maturity. The funds in this account shall be invested in, and be subject to the same terms and conditions as the pools for investments established under W.S. 9-1-416 and 9-4-831(a)(xxvii).
(b) The board may establish by contract the fees for enrolling program participants and servicing participant accounts with providers. Fees shall be established at amounts necessary to maintain the account balance in accordance with W.S. 9-3-507.
(c) All compensation deferred pursuant to this article and all earnings thereon shall be held in trust or pursuant to custodial accounts or contracts meeting the requirements of 26 USC 457(g) and for the exclusive benefit of program participants and their beneficiaries. An account is established to be used by the board for depositing deferred compensation and earnings on deferred compensation as necessary to fulfill the requirements of this article. Funds in the account shall be held separately from all other funds and monies held by the state and shall be expended only as provided by this article and pursuant to written agreements entered into under this article. Notwithstanding the provisions of this subsection, the financial liability of the state, county, city, town or other political subdivision is limited to the value of the investment plan purchased.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 5 - Deferred Compensation Program › Section 9-3-505 - Duties of Wyoming Retirement Board.

9-3-505. Duties of Wyoming retirement board.
(a) The board shall:
(i) Invest compensation deferred pursuant to this article;
(ii) Select providers and review and evaluate provider contracts and provider investment plans;
(iii) Repealed by Laws 2015, ch. 10, 2.
(iv) Establish policy governing overall operation of the program.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 5 - Deferred Compensation Program › Section 9-3-507 - Special Account for Administrative Expenses; Deposits and Expenditures; Account Balance Specified; Audit Required.

9-3-507. Special account for administrative expenses; deposits and expenditures; account balance specified; audit required.
(a) The board shall deposit all fees paid by providers under the program for enrollment and servicing of accounts of program participants and all amounts deducted from compensation deferred by program participants for administrative and accounting purposes, into an account with a financial institution selected by the board. The board shall account for all deposits into and all authorized payments from the account.
(b) Expenditures from the account established under subsection (a) of this section shall be for the following administrative expenses:
(i) Enrollment of program participants;
(ii) Servicing of accounts established for program participants;
(iii) Necessary accounting, legal and other professional services;
(iv) Per diem and travel expense reimbursement to members and employees of the board for time actually devoted to the administration of and responsibilities imposed under this article; and
(v) Other necessary administrative costs incurred in administering the program.
(c) The account balance shall be an amount sufficient to meet the annual administrative expenses of the program. The board shall conduct contract negotiations with providers to establish enrolling and servicing fees imposed upon the program at an amount necessary to pay administrative expenses from the account while providing the maximum investment earnings and benefits to program participants.
(d) The board shall provide for an independent audit of the account on an annual basis. A summary of the audit and its findings shall be included as part of the annual report by the board as required by law.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-601 - Short Title.

9-3-601. Short title.
This act is known and may be cited as "The Wyoming State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement Act".
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-603 - Administration.

9-3-603. Administration.
(a) There is created the retirement program which is for the benefit of the employees defined in W.S. 9-3-602(a)(v).
(b) The administration and responsibility for the operation of the retirement program is under the direction and control of the board. All matters pertaining to the board are applicable to the retirement program created by this article.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-604 - Employee Contributions.

9-3-604. Employee contributions.
(a) Except as otherwise provided in this section, every employee covered by this article shall pay into the fund thirteen and fifty-four hundredths percent (13.54%) of his salary from September 1, 2013 through June 30, 2014, and thereafter fourteen and fifty-six hundredths percent (14.56%) of his salary. For the period from September 1, 2013 through June 30, 2014 forty-five hundredths percent (.45%), for the period from July 1, 2014 through June 30, 2016 ninety-six hundredths percent (.96%) and for the period from July 1, 2016 through June 30, 2017, fifty-one hundredths percent (.51%) salary contribution required by this subsection shall be paid by the employer on behalf of the member. To the extent the remaining amount is not paid by an employer on behalf of the member, this payment shall be deducted each pay period from employees' salaries by the respective chief fiscal officers of the employers.
(b) The contributions required by subsection (a) of this section shall be paid by the employer for employees covered under this article in order to be treated as employer contributions for the sole purpose of determining tax treatment under the United States internal revenue code.
(c) The contributions under subsection (b) of this section shall be paid from the source of funds which is used in paying salary to the employee. The employer may pay these contributions by a reduction in cash salary of the employee or by an offset against a future salary increase, or by a combination of a reduction in salary and an offset against a future salary increase, provided:
(i) No such salary reduction or offset, or combination thereof, shall exceed the percentage amount actually being deducted from an employee's salary for contributions to the retirement program; and
(ii) Except as otherwise provided in this paragraph, any employer may pay any amount of an employee's share of retirement contributions without a salary reduction or offset, or combination thereof. For the period from July 1, 2012 through June 30, 2014, at least one and sixty-two hundredths percent (1.62%), for the period from July 1, 2014 through June 30, 2016 at least one and ninety-six hundredths percent (1.96%), for the period from July 1, 2016 through June 30, 2017 at least two and thirty hundredths percent (2.30%) and thereafter at least two and sixty-four hundredths (2.64%) of the employee's share of retirement contributions shall be paid through a reduction in cash salary of the employee unless specified otherwise by legislative act.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-605 - Employer Contributions.

9-3-605. Employer contributions.
Each employer subject to this article shall pay into the fund a contribution equal to twelve and ninety-six hundredths percent (12.96%) until June 30, 2014, and for the period from July 1, 2014 through June 30, 2015, thirteen and eighty-six hundredths percent (13.86%) and thereafter fourteen and eighty-eight hundredths percent (14.88%) of all salaries paid to its employees. These contributions, together with the employees' contributions, shall be transferred and credited to the retirement program in a manner the board directs.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-606 - Transfer of Funds to Retirement Program.

9-3-606. Transfer of funds to retirement program.
All employee and matching contributions made to the Wyoming retirement system or other retirement system on behalf of an employee now covered under the retirement program and the accrued interest thereon shall be transferred to the retirement program.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-607 - Age of Retirement.

9-3-607. Age of retirement.
(a) Any employee with six (6) or more years of service to his credit is eligible to receive a retirement allowance under this article when he attains age fifty (50).
(b) Effective July 1, 1998, any employee retiring after July 1, 1998, with twenty-five (25) or more years of service may elect to retire and receive a benefit upon attaining age fifty (50) as described in W.S. 9-3-610.
(c) Repealed by Laws 1993, ch. 120, 1, 2.
(d) Repealed by Laws 2023, ch. 4, 2.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-608 - Retirement Allowance.

9-3-608. Retirement allowance.
Any employee who has left the service, and who has not withdrawn his accumulated contributions, is eligible to receive a retirement allowance computed according to the terms of this article at the age specified in W.S. 9-3-607.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-609 - Determination of Years of Service by Board; Credit for Time Spent in Military Service.

9-3-609. Determination of years of service by board; credit for time spent in military service.
(a) The board shall determine the total years of service creditable to each employee in determining eligibility for retirement under this article. It may require employees to file detailed statements of all service as a state employee and to give other necessary information as a condition to the receipt of benefits.
(b) The board shall establish in appropriate rules and regulations how much service in any year is the equivalent of one (1) year of service, but in no case shall it allow credit for more than one (1) year of service for all service rendered within one (1) calendar year.
(c) Credit shall be allowed for any period of time after commencement of participation in the retirement program which an employee spends in active military or other emergency service of the United States in accordance with rules adopted by the retirement board, pursuant to the Uniformed Services Employment and Reemployment Rights Act, 38 U.S.C. 4301 et seq.
(d) Effective May 27, 1983, if an employee receives a partial or total disability benefit under this article and that employee subsequently returns to service as a highway patrol, criminal investigator, capitol police or game and fish employee, service credit shall be allowed for the period during which the employee received those benefits.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-610 - Amount of Benefit.

9-3-610. Amount of benefit.
(a) The service retirement allowance payable to an employee under this article at age fifty (50) shall be equal to two and one-half percent (2.5%) of the employee's highest average salary for each year of credited service in the program, provided the retirement allowance does not exceed seventy-five percent (75%) of the highest average salary.
(b) Subject to subsection (c) of this section, effective July 1, 1991, the amount of allowance being paid under subsection (a) of this section shall be increased as follows:
(i) For persons who retired prior to July 1, 1978, eleven dollars ($11.00) per month for each year of service in Wyoming;
(ii) For persons who retired on or after July 1, 1978 but prior to July 1, 1980, six dollars ($6.00) per month for each year of service in Wyoming;
(iii) For persons who retired on or after July 1, 1980 but prior to July 1, 1985, three dollars ($3.00) per month for each year of service in Wyoming;
(iv) For persons who retired on or after July 1, 1985 but prior to July 1, 1987, one dollar ($1.00) per month for each year of service in Wyoming.
(c) The increases specified in subsection (b) of this section apply only if the legislature appropriates the necessary funds and only for persons with full-time service who submit to the board an application for the increase accompanied by an affidavit verifying the applicant's service and retirement.
(d) Repealed By Laws 2012, Ch. 107, 3.
(e) In addition to subsections (a), (b) and (d) of this section, the service retirement allowance payable under this article for persons retired prior to April 1, 1996, shall be increased by five dollars ($5.00) per month for each year of service in Wyoming.
(f) Benefits and allowances shall not be payable under this article to the extent that they exceed the limitations imposed by section 415(b) of the Internal Revenue Code.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-611 - Eligibility and Amount of Disability Allowance.

9-3-611. Eligibility and amount of disability allowance.
(a) Any employee who suffers a partial or total disability resulting from an individual and specific act, the type of which would normally occur only while employed as an employee, is eligible for a duty-connected disability allowance. If the specific act involves a traumatic event which directly causes an immediate cardiovascular condition resulting in partial or total disability, the employee is eligible for a partial or total duty-connected disability allowance.
(b) Any employee with ten (10) years of credited service who suffers a partial or total disability and who is not eligible for a duty-connected disability allowance is eligible for an ordinary partial or total disability allowance.
(c) The determination of disability and its cause shall be made by the board after receiving the recommendation of its medical committee.
(d) Disability allowances shall be fifty percent (50%) of highest average salary for nonduty connected total or partial disability. Disability allowances shall be sixty-two and one-half percent (62.5%) of highest average salary for duty-connected total or partial disability.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-612 - Payment of Disability Allowance.

9-3-612. Payment of disability allowance.
(a) Disability allowance payments shall be made to an employee for each month beginning with the month in which he becomes eligible to receive such allowance and ending with the month in which he ceases to be eligible or dies.
(b) Any employee receiving a nonduty-connected disability allowance who has not reached age fifty (50) shall report to the board annually, in a form the board prescribes, his total earnings for the preceding calendar year from any gainful employment for wages and any worker's compensation benefits. One-half (1/2) of the excess of such earnings or benefits, or both, over the base pay of the rank held at the time of disability shall be deducted, in a manner the board determines, from that employee's disability allowance beginning ninety (90) days following the day the report is due. If any member received a disability allowance for less than twelve (12) months in the calendar year for which earnings are reported, the deduction, if any, shall be determined on a pro rata basis.
(c) Any member receiving a partial disability allowance whose disability is found to no longer exist, shall continue to receive the disability allowance if he is actively seeking employment as an employee, as defined by W.S. 9-3-602(a)(v), and has not been offered an employee position. In order to qualify under this subsection, the employee shall report to the board annually, in a form the board prescribes. The board shall establish by rule, requirements for meeting the provisions of this subsection. If the member refuses or fails to meet the requirements of this subsection or applicable rules of the board, his disability allowance shall be discontinued.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-613 - Payment on Death; Duty Related.

9-3-613. Payment on death; duty related.
(a) If a member of the retirement program dies as a result of any activity related to official duties as an employee prior to retirement under this article, a monthly death benefit equal to the greater of sixty-two and one-half percent (62.5%) of the member's salary or two and one-half percent (2.5%) of the member's salary multiplied by the years of the member's service credit, as determined under W.S. 9-3-417, shall be paid to the surviving spouse.
(b) In addition to the benefits provided under subsection (a) of this section, an additional amount equal to six percent (6%) of the member's salary shall be paid as a benefit for each unmarried child under the age of eighteen (18) years, provided the total death benefit paid to the surviving spouse and children in accordance with this section shall not exceed one hundred percent (100%) of the employee's salary.
(c) A member's salary for purposes of determining death benefit payments under this section shall be equal to the greater of:
(i) The member's highest average salary at the time of death, as defined in W.S. 9-3-602(a)(xvi); or
(ii) The member's final actual salary at the time of death as defined in W.S. 9-3-602(a)(vi).
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-614 - Payment on Death; Not Duty-Related Death of Retired Member.

9-3-614. Payment on death; not duty-related death of retired member.
(a) If a member dies prior to retirement and the member's death is not related to the member's official duties as an employee, a monthly nonduty death benefit shall be paid to the surviving spouse, equal to fifty percent (50%) of the member's salary.
(b) In addition to the benefits provided under subsection (a) of this section, an additional amount equal to six percent (6%) of the member's salary shall be paid as a benefit for each unmarried child under the age of eighteen (18) years. The total nonduty death benefit paid to the surviving spouse and children in accordance with this subsection shall not exceed one hundred percent (100%) of the employee's salary.
(c) If a retired member of the retirement program dies, the spouse of the deceased member shall receive a benefit equal to fifty percent (50%) of the retirement allowance paid in accordance with W.S. 9-3-607 through 9-3-614. In determining the benefit to be paid to the spouse, no reduction due to social security shall be taken into account. In addition, an amount equal to six percent (6%) of the member's salary shall be paid as a benefit for each unmarried child under the age of eighteen (18) years. The total benefit paid to the surviving spouse and children on the death of the retired member in accordance with this subsection shall not exceed one hundred percent (100%) of the employee's salary.
(d) As used in this section, the member's salary for purposes of determining death benefit payments means as provided in W.S. 9-3-613(c).
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-615 - Election of Coverage Under Wyoming Retirement Act.

9-3-615. Election of coverage under Wyoming Retirement Act.
(a) Subject to uniform rules and regulations the retirement board prescribes, instead of the service allowance provided in this article and instead of the benefit specified in W.S. 9-3-614(c), a member of the retirement program may elect one (1) of the following forms of service retirement benefits which shall be the actuarial equivalent of the benefit to which he would otherwise be entitled:
(i) A one hundred percent (100%) joint and survivor benefit which provides reduced monthly service retirement benefit payments during the retired member's life and upon his death after retirement continues payments in the same reduced amount to a designated beneficiary during the life of the beneficiary;
(ii) A benefit which provides reduced monthly service retirement payments with provision for the continuance of payments for ten (10) years certain and life thereafter. If the retired member dies within ten (10) years after retirement, the remaining guaranteed payments shall be made to his designated beneficiary. This beneficiary may be changed at any time by written notification to the board as provided in subsection (b) of this section;
(iii) The largest possible benefit for life with no lump sum refund or benefit for anyone else upon the retired member's death;
(iv) Any other modified monthly service retirement benefit, including any other modified joint and survivor monthly service retirement benefit, actuarially determined, which the board approves.
(b) An election of an optional benefit shall be in writing and filed with the system prior to the first benefit payment. The election is final and not subject to change unless a designated beneficiary dies prior to the first benefit payment, in which case the election is void, the member may designate a new beneficiary and may select a different option. As provided in paragraph (a)(iii) of this section, upon written notice to the board, a member may change a beneficiary at any time during the ten (10) year period.
(c) The retirement benefits payable under optional forms available under this section shall be the actuarial equivalent amount of the normal benefit form under W.S.9-3-610.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-616 - Applicability of Portions of Wyoming Retirement Act.

9-3-616. Applicability of portions of Wyoming Retirement Act.
(a) Requirements for eligibility for:
(i) Disability retirement under this article, either related or not related to official duties as an employee, shall be in accordance with the disability provisions outlined in the Wyoming Retirement Act;
(ii) Rehiring an employee retired under this article shall be in accordance with the Wyoming Retirement Act at W.S. 9-3-415(g) through (j).
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-618 - Disposition of Funds; Designated Custodian of Monies.

9-3-618. Disposition of funds; designated custodian of monies.
Funds accruing to the retirement program under this article shall be commingled with all money on deposit with the state treasurer in the Wyoming retirement account. The board may designate the state treasurer or a custodial bank approved by the state treasurer as the custodian of the monies and shall administer them in accordance with W.S. 9-3-424.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-619 - Payment of Employers' Contribution From Highway Fund, Game and Fish Fund and Attorney General Budget.

9-3-619. Payment of employers' contribution from highway fund, game and fish fund and attorney general budget.
Provision for the payment of the employers' contribution under this article shall be made in the budget of the Wyoming highway patrol division as approved by the department of transportation out of the state highway fund, in the budget of the Wyoming game and fish commission out of the game and fish fund and in the budget of the attorney general for the division of criminal investigation and for capitol police.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 6 - State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement › Section 9-3-620 - Exemption of Benefits From State and Local Taxes, Execution and Attachment; Benefits Paid Under Qualified Domestic Relations Order.

9-3-620. Exemption of benefits from state and local taxes, execution and attachment; benefits paid under qualified domestic relations order.
(a) Benefits and allowances set forth under this article are exempt from any state, county or municipal tax and are not subject to execution or attachment by trustee process or otherwise, in law or equity, or under any other process, and are not assignable except as specially provided in this article.
(b) Notwithstanding subsection (a) of this section, benefits and allowances under this article may be paid in accordance with qualified domestic relations orders pursuant to W.S. 9-3-426.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 7 - Judicial Retirement › Section 9-3-702 - Definitions.

9-3-702. Definitions.
(a) As used in this act:
(i) "Account" means an account established for the purpose of accounting for funds used to provide benefits to employees covered under this act;
(ii) "Board" or "retirement board" means the retirement board of the Wyoming retirement system established by the Wyoming Retirement Act, article 4 of this chapter 3;
(iii) "Credited service" means service as a justice of the supreme court, as a district judge or a circuit court judge for which contributions were made and not refunded under this act;
(iv) "Disability" means a determination by the supreme court or a special supreme court of mandatory retirement of the employee for a disability as provided in Wyoming Constitution, Article 5, Section 6(g);
(v) "Employee" means any justice of the supreme court, district judge, chancery court judge or circuit court judge appointed to any of those offices on or after July 1, 1998, and with no prior service as a justice of the supreme court or district judge at the time of the appointment. "Employee" also includes any justice or judge who elects to participate in the judicial retirement program under this act in accordance with W.S. 9-3-713;
(vi) "Employer" means the Wyoming supreme court, for justices, chancery court judges and circuit court judges, or a district court;
(vii) "Highest average salary" means the average annual salary of a member for the highest paid three (3) years of continuous service;
(viii) "Interest" means interest compounded annually at such rate or rates as shall be determined by the board, not exceeding the average amount of interest actually earned per annum by the account;
(ix) "Retirement program" means the Wyoming judicial retirement program created by this act;
(x) "Salary" means the cash remuneration paid, including contributions required by W.S. 9-3-704, to an employee for his services;
(xi) "Member account" means:
(A) For an employee who has a minimum of four (4) years of service or an employee initially employed before July 1, 2018, the employee's contributions paid from any source;
(B) For an employee who has fewer than four (4) years of service and who is initially employed on or after July 1, 2018, only the employee's contributions paid by a reduction in cash salary of the employee.
(xii) "This act" means W.S. 9-3-701 through 9-3-713.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 7 - Judicial Retirement › Section 9-3-703 - Administration.

9-3-703. Administration.
(a) There is created the retirement program which is for the benefit of the employees defined in W.S. 9-3-702(a)(v).
(b) The administration and responsibility for the operation of the retirement program is under the direction and control of the board. All matters pertaining to the board are applicable to the retirement program created by this act. For the purposes of administration of this act, the Wyoming Retirement Act applies to this act to the extent not inconsistent with this act, or where by the terms of the Wyoming Retirement Act, its provisions can have no application. Specifically, with respect to this act, W.S. 9-3-408 applies with respect to investment of funds and service as custodian of funds in the account and the board has rulemaking authority in accordance with W.S. 9-3-409.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 7 - Judicial Retirement › Section 9-3-704 - Employee Contributions.

9-3-704. Employee contributions.
(a) Except as otherwise provided in this section, every employee covered by this article shall pay into the account nine and twenty-two one-hundredths percent (9.22%) of his salary. To the extent this contribution is not paid by the employer as authorized in this section, this payment shall be deducted each pay period from employees' salaries by the respective fiscal officers of the employers.
(b) The entire contribution required by subsection (a) of this section shall be paid by the employer for employees covered under this article in order to be treated as employer contributions for the sole purpose of determining tax treatment under the United States Internal Revenue Code.
(c) The contributions under subsection (b) of this section shall be paid from the source of funds which is used in paying salary to the employee. The employer may pay these contributions without offset of the employee's salary in the same salary percentage as provided by state employers under W.S. 9-3-412(c). The employer shall also reduce the cash salary of the employee by three and sixty-five hundredths percent (3.65%).
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 7 - Judicial Retirement › Section 9-3-705 - Employer Contributions.

9-3-705. Employer contributions.
Each employer subject to this act shall pay into the account a contribution equal to fourteen and five-tenths percent (14.5%) of the salary paid to each employee covered by this act. These contributions, together with the employees' contributions shall be transferred and credited to the retirement program in a manner the board directs.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 7 - Judicial Retirement › Section 9-3-706 - Age of Retirement.

9-3-706. Age of retirement.
(a) An employee is eligible for retirement under this act when he has served as a judge of the supreme court, a district court, a chancery court judge, a circuit court or service in any combination of those positions after July 1, 1998, if:
(i) He is at least sixty (60) years of age and has at least twenty (20) years of credited service;
(ii) He is at least sixty-five (65) years of age and has at least four (4) years of credited service;
(iii) He has less than four (4) years of credited service but has served continuously from the date of appointment to the age of seventy (70) years;
(iv) He has not less than ten (10) years and is retired for disability;
(v) He has not less than four (4) years of service to his credit and is at least fifty-five (55) years of age, but any benefit received by an employee under this paragraph shall be reduced by five percent (5%) for each year of retirement prior to age sixty-five (65).
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 7 - Judicial Retirement › Section 9-3-707 - Amount of Benefit; Adjustments.

9-3-707. Amount of benefit; adjustments.
(a) Any employee who has left service covered under this act, and who has not withdrawn his accumulated contributions, is eligible to receive a retirement allowance computed according to the terms of this act at the age specified in W.S. 9-3-706. The service retirement allowance payable to an employee under this act is subject to the following:
(i) The amount shall be equal to the percentage computed under paragraph (ii) of this subsection times the employee's highest average salary as defined in W.S. 9-3-702(a)(vii);
(ii) For the purposes of making the computation under paragraph (i) of this subsection, the percentage shall be computed based upon the sum of the following for credited service:
(A) Four percent (4%) for each of the first five (5) years of credited service;
(B) Three percent (3%) for each year from and including the sixth year through the fifteenth year of credited service;
(C) Two percent (2%) for each year from and including the sixteenth year through the twentieth year of credited service;
(D) One percent (1%) for each year from and after the twenty-first year of credited service.
(iii) Repealed by Laws 2008, Ch. 21, 2.
(iv) For an employee retired for disability, W.S. 9-3-422(a) and (b) apply with respect to computing the amount of the benefit.
(b) Repealed By Laws 2012, Ch. 107, 3.
(c) W.S. 9-3-430 applies to this act.
(d) Benefits shall not be payable under the program to the extent that they exceed the limitations imposed by section 415(b) of the Internal Revenue Code. The board shall provide any benefits in excess of the limitations under special pay plans authorized under W.S. 9-3-405(b) to the extent the benefits can be provided and the program retain qualified plan status under the Internal Revenue Code.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 7 - Judicial Retirement › Section 9-3-708 - Death Benefits; Survivor's Benefits.

9-3-708. Death benefits; survivor's benefits.
(a) W.S. 9-3-421 applies to employees and their survivors under this act.
(b) Upon the death of a former employee who is receiving a retirement allowance under this act, the employee's survivor shall receive a monthly retirement allowance during the survivor's life equal to fifty percent (50%) of the allowance received by the former employee under this act at the time of the employee's death.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 7 - Judicial Retirement › Section 9-3-709 - Refund of Contributions Upon Termination of Employment; Procedure; Redeposit; Limitation on Refund.

9-3-709. Refund of contributions upon termination of employment; procedure; redeposit; limitation on refund.
Any employee covered by this act who terminates his employment is entitled to a refund of his member account plus interest thereon, except that commencing July 1, 2019 for an employee who has fewer than four (4) years of service to his credit, no interest shall accrue to the member account during any period in which the employee is not employed by a participating employer. The refunds shall be made only upon written request to the board. Any employee who withdraws from the system under this section shall forfeit all rights to further benefits, employer matching contributions and service credit under the system. Any person who later returns to service covered by this act may redeposit the amount of the contributions withdrawn, in lump sum, together with interest, if any, and upon earning not less than two (2) years credited service, may reestablish his service credits as of the time of withdrawal of his contributions. Any redeposit payment pursuant to this section shall be made not later than ten (10) years following the date of reemployment or prior to retirement, whichever first occurs.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 7 - Judicial Retirement › Section 9-3-710 - Disposition of Funds; Custodian of Monies.

9-3-710. Disposition of funds; custodian of monies.
Funds accruing to the account used to fund benefits for the program under this act shall be commingled with all money on deposit with the state treasurer in the Wyoming retirement account. The board may designate the state treasurer as the custodian of the retirement account. Disbursements from the account for purposes as specified in W.S. 9-3-407(c) shall be made upon warrants drawn by the state auditor upon certification by authorized system employees or using an appropriate alternative method approved by the state auditor. All disbursements from the account shall be accounted for in accordance with the uniform state accounting system or in a manner approved by the state auditor or the state treasurer as provided under W.S. 9-4-214. As used in this section, "authorized system employees" means the director and his designees who have authorized signatures on file with the state auditor, "director" means the director of the Wyoming retirement system, and "system" means the Wyoming retirement system.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 7 - Judicial Retirement › Section 9-3-711 - Payment of Employers' Contribution From Budgets.

9-3-711. Payment of employers' contribution from budgets.
Provision for the payment of the employers' contribution under this act shall be made in the budget of the Wyoming supreme court and the district courts. Provision for the payment of that portion of the employee's contribution authorized to be made by the employer under this act shall be requested in the budget of the Wyoming supreme court and the district courts.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 7 - Judicial Retirement › Section 9-3-712 - Exemption of Benefits From State and Local Taxes, Execution and Attachment; Benefits Paid Under Qualified Domestic Relations Order.

9-3-712. Exemption of benefits from state and local taxes, execution and attachment; benefits paid under qualified domestic relations order.
(a) Benefits and allowances set forth under this article are exempt from any state, county or municipal tax and are not subject to execution or attachment by trustee process or otherwise, in law or equity, or under any other process, and are not assignable except as specially provided in this article.
(b) Notwithstanding subsection (a) of this section, benefits and allowances under this article may be paid in accordance with qualified domestic relations orders pursuant to W.S. 9-3-426.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 3 - Compensation and Benefits › Article 7 - Judicial Retirement › Section 9-3-713 - Election to Transfer Into the System Established Under This Act.

9-3-713. Election to transfer into the system established under this act.
(a) Any Wyoming supreme court justice, district judge or circuit court judge appointed before July 1, 1998, may elect to be covered under the retirement system established under this act subject to the following terms and conditions:
(i) The election shall be made by providing notice to the board not later than December 31, 1999, or prior to retirement, whichever is earlier, and making any payment required under paragraph (iii) of this subsection. An election made pursuant to this section may be rescinded at any time before the electing judge or justice collects retirement from the retirement system established under this act;
(ii) For county judges, the board shall transfer the funds in the judge's member account in the retirement system as defined in W.S. 9-3-402(a)(i) and the matching employer contributions along with interest on both to the account created in W.S. 9-3-702(a)(i) to fund retirement under this act;
(iii) A circuit court judge making an election under this section shall also pay to the board an amount determined by the board which shall be deposited into the retirement system account used to fund the retirement benefits under this act. The amount shall be equal to three and sixty-five hundredths percent (3.65%) of his salary for each year of service to be credited under this act plus interest, or an amount sufficient to cover the unfunded liability for retirement benefits under this section after the transfer under paragraph (ii) of this section, whichever is less. Notwithstanding paragraph (i) of this subsection, a circuit court judge appointed before July 1, 1998, may elect to be covered under this act by providing notice to the board not later than December 31, 2003, or prior to retirement, whichever is earlier, and making any payment required under this paragraph.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 4 - Public Funds › Article 1 - Receipt and Disbursement › Section 9-4-101 - Fiscal Year; Delivery of State Property by Treasurer and Auditor to Successors.

9-4-101. Fiscal year; delivery of state property by treasurer and auditor to successors.
The fiscal year for all agencies, boards, commissions, departments, instrumentalities or institutions of the state government shall commence on July 1 in each year, except as otherwise specifically provided or authorized by law. At the end of their respective terms of office the treasurer and auditor shall deliver to their successors all official books, papers, records and balances of funds in their possession. If either or both successors are not elected or appointed and qualified, the existing incumbent of the office shall retain the state property until the election or appointment and qualification of his successor occurs.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 4 - Public Funds › Article 1 - Receipt and Disbursement › Section 9-4-102 - Creation of Expense in Excess of Appropriation; Liability of Officer Therefor; Penalty for Violation.

9-4-102. Creation of expense in excess of appropriation; liability of officer therefor; penalty for violation.
(a) Except as otherwise provided by law, no state officer is authorized to create any expense of any kind or character as a charge against the state in excess of the amount appropriated for his use. Any officer creating an expense in excess of the appropriation is responsible for the expenditure under his official bond.
(b) Any person or board, who violates this section is guilty of a misdemeanor and shall be fined not to exceed two hundred dollars ($200.00) and may be removed from office.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 4 - Public Funds › Article 1 - Receipt and Disbursement › Section 9-4-103 - Account of Expenditures; Public Inspection; Vouchers for Allowances.

9-4-103. Account of expenditures; public inspection; vouchers for allowances.
When an appropriation is made by law for any purpose, to be expended for the state, the officer or board having charge of the appropriation shall keep an account therewith, showing when, to whom and for what purpose any portion of the appropriation has been expended. The account shall always be open for public inspection. Every officer or person presenting any voucher to any board for allowance, or to the auditor for payment, shall have affixed to the voucher a full itemized statement in writing covering the claim and the claim shall be approved for allowance by the proper board, department head or officer. Any claims failing to comply with this provision shall be rejected by the auditor or any of the boards to which the claims are presented.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 4 - Public Funds › Article 1 - Receipt and Disbursement › Section 9-4-104 - Withholding Salary in Case of Embezzlement of Public Funds or Failure to Pay Over Fees.

9-4-104. Withholding salary in case of embezzlement of public funds or failure to pay over fees.
If any officer of the state, or of any county or municipal corporation therein, having the custody of public funds, embezzles the funds, or if any public officer whose duty it is to pay into the treasury of the state, county or municipal corporation, any fees collected by him, fails at the times required by law to pay over the fees into the proper public treasury, the officer whose duty it is to audit and allow claims for salary of any officer or to issue a warrant in payment of the salary, may withhold the salary due to the officer, until the embezzlement, if any, is satisfied, or until the fees unlawfully retained by the officer are properly turned over and paid into the proper public treasury. If the director of the state department of audit determines that any embezzlement exists, or that any fees have been improperly retained by any public officer, the auditing officer or board shall withhold the person's salary until embezzlement is satisfied, or the fees are turned into the proper public treasury, or a court of competent jurisdiction arrives at a different conclusion from that of the director and decrees that no embezzlement or failure to pay over fees existed.
2023 Wyoming Statutes › Title 9 - Administration of the Government › Chapter 4 - Public Funds › Article 1 - Receipt and Disbursement › Section 9-4-105 - Cancellation of Unpaid State Warrants.

9-4-105. Cancellation of unpaid state warrants.
The state auditor shall cancel all state warrants that have been issued for one (1) year and which have not been presented to the state treasurer for payment. The money shall revert to the fund and account upon which the warrant was originally drawn or to the general fund if the original account no longer exists.