reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 42 - Rules of Hearing Practice and Procedure before the Board of Trustees of the Public Employees' Retirement System of Mississippi › Section 27-210-42-115 - Amendment, validity, and enforcement of rules

Current through June 25, 2024
1. The
				Board may, from time to time, amend these rules or promulgate new
				rules.
2. If any one or more of
				these rules is found to be invalid by any court of competent jurisdiction, such
				finding shall not affect the validity of any other of these rules.
3. The Board shall have the authority, duty
				and responsibility to abide by and enforce these rules.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 42 - Rules of Hearing Practice and Procedure before the Board of Trustees of the Public Employees' Retirement System of Mississippi › Section 27-210-42-116 - Fees

Current through June 25, 2024
The Board may, by order entered in its minutes, assess and
				  collect fees to offset costs related to the conduct of hearings, including, but
				  not limited to, court reporter fees, medical testimony fees, copying costs,
				  etc.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 43 - Interest Rates Used in the Calculation of Repayment of a Refund and for Correction of Administrative Reporting Errors › Section 27-210-43-100 - Purpose

Current through June 25, 2024
The purpose of this regulation is to clarify the interest
				  rates used in calculating the repayment of a refund of contributions or in
				  reporting paying interest on unreported contributions.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 43 - Interest Rates Used in the Calculation of Repayment of a Refund and for Correction of Administrative Reporting Errors › Section 27-210-43-101 - Interest rate of fiscal years prior to July 1, 1994

Current through June 25, 2024
For fiscal years prior to July 1, 1994, interest, as required
				  in Miss. Code Ann. § 25-11-117 (1972, as amended), for the repayment of a
				  refund, or as required in Miss. Code Ann. § 25-11-105 (1972, as amended)
				  for the payment of an adjustment for non-reported covered service and/or
				  compensation due to administrative error, shall be calculated on the basis of
				  the interest rate adopted by the PERS Board of Trustees. This interest rate was
				  based on the actuarial assumed interest rate of the System.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 43 - Interest Rates Used in the Calculation of Repayment of a Refund and for Correction of Administrative Reporting Errors › Section 27-210-43-101 - Interest rate of fiscal years prior to July 1, 1994

Current through June 25, 2024
For fiscal years prior to July 1, 1994, interest, as required
				  in Miss. Code Ann. §
									25-11-117 (1972, as amended), for the repayment of a
				  refund, or as required in Miss. Code Ann. §
									25-11-105 (1972, as amended)
				  for the payment of an adjustment for non-reported covered service and/or
				  compensation due to administrative error, shall be calculated on the basis of
				  the interest rate adopted by the PERS Board of Trustees. This interest rate was
				  based on the actuarial assumed interest rate of the System.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 43 - Interest Rates Used in the Calculation of Repayment of a Refund and for Correction of Administrative Reporting Errors › Section 27-210-43-102 - Interest rate for fiscal years beginning on and after July 1, 1994, through June 30, 1998

Current through June 25, 2024
For the fiscal year beginning on and after July 1, 1994,
				  through June 30, 1998, interest as required in Miss. Code Ann. § 25-11-117
				  (1972, as amended), for the repayment of a refund, or as required in Miss. Code
				  Ann. § 25-11-105 (1972, as amended) for the payment of an adjustment for
				  non-reported covered service and/or compensation due to administrative error,
				  shall be computed on the basis of actual annual total rate of return on
				  investments of the System as reflected in the System's annual report, but in no
				  event will interest so charged be less than the rate of interest credited to
				  the member's account in accordance with § 25-11-121(7).
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 43 - Interest Rates Used in the Calculation of Repayment of a Refund and for Correction of Administrative Reporting Errors › Section 27-210-43-102 - Interest rate for fiscal years beginning on and after July 1, 1994, through June 30, 1998

Current through June 25, 2024
For the fiscal year beginning on and after July 1, 1994,
				  through June 30, 1998, interest as required in Miss. Code Ann. §
									25-11-117
				  (1972, as amended), for the repayment of a refund, or as required in Miss. Code
				  Ann. §
									25-11-105 (1972, as amended) for the payment of an adjustment for
				  non-reported covered service and/or compensation due to administrative error,
				  shall be computed on the basis of actual annual total rate of return on
				  investments of the System as reflected in the System's annual report, but in no
				  event will interest so charged be less than the rate of interest credited to
				  the member's account in accordance with §
									25-11-121(7).
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 43 - Interest Rates Used in the Calculation of Repayment of a Refund and for Correction of Administrative Reporting Errors › Section 27-210-43-103 - Interest rate for fiscal years beginning on and after July 1, 1998

Current through June 25, 2024
For each fiscal year beginning on and after July 1, 1998,
				  interest as required above, shall be computed on the basis of the actuarial
				  assumed interest rate of the System.
* The assumed rate of return from July 1, 1998 through June
				  30, 2015 was 8.0%.
* The assumed rate of return from July 1, 2015 through June
				  30, 2021 was 7.75%.
* The assumed rate of return as of July 1, 2021 is
				  7.55%.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 43 - Interest Rates Used in the Calculation of Repayment of a Refund and for Correction of Administrative Reporting Errors › Section 27-210-43-103 - Interest rate for fiscal years beginning on and after July 1, 1998

Current through June 25, 2024
For each fiscal year beginning on and after July 1, 1998,
				  interest as required above, shall be computed on the basis of the actuarial
				  assumed interest rate of the System.
* The assumed rate of return from July 1, 1998 through June
				  30, 2015 was 8.0%.
* The assumed rate of return from July 1, 2015 through June
				  30, 2021 was 7.75%.
* The assumed rate of return from July 1, 2021 through June
				  30, 2023 was 7.55%.
* The assumed rate of return as of July 1, 2023 is
				  7.0%.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 43 - Interest Rates Used in the Calculation of Repayment of a Refund and for Correction of Administrative Reporting Errors › Section 27-210-43-104 - Interest rate to be credited to member's account upon repayment of refund

Current through June 25, 2024
Effective on and after July 1, 1994, upon payment of a refund
				  or adjustment, as provided for above, the member's account shall be credited
				  with interest as provided in Miss. Code Ann. § 25-11-121(7) (1972, as
				  amended), equal to the interest which would have been posted had the member's
				  contributions been in the plan on a continuous basis. Such interest credit
				  shall apply only to periods of time from and after July 1,
				  1994.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 43 - Interest Rates Used in the Calculation of Repayment of a Refund and for Correction of Administrative Reporting Errors › Section 27-210-43-104 - Interest rate to be credited to member's account upon repayment of refund

Current through June 25, 2024
Effective on and after July 1, 1994, upon payment of a refund
				  or adjustment, as provided for above, the member's account shall be credited
				  with interest as provided in Miss. Code Ann. §
									25-11-121(7) (1972, as
				  amended), equal to the interest which would have been posted had the member's
				  contributions been in the plan on a continuous basis. Such interest credit
				  shall apply only to periods of time from and after July 1, 1994.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 44 - Part 210 Refund of member contributions › Section 27-210-44-100 - Purpose

Current through June 25, 2024
The purpose of this regulation is to clarify the conditions
				  under which a refund of member contributions may be made.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45A - Administration of Disability Benefits under PERS › Section 27-210-45A-100 - Purpose

Current through June 25, 2024
The purpose of this regulation is to provide the rules to be
				  applied in the administration of disability benefits for the Public Employees'
				  Retirement System of Mississippi (PERS) and the Supplemental Legislative
				  Retirement Plan (SLRP).
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45A - Administration of Disability Benefits under PERS › Section 27-210-45A-101 - Fees for disability determination

Current through June 25, 2024
The Board of Trustees shall adopt and maintain a schedule of
				  fees for disability determination services. The schedule of fees will be
				  reviewed on a periodic basis.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45A - Administration of Disability Benefits under PERS › Section 27-210-45A-102 - Application for disability benefits

Current through June 25, 2024
1. An active member
				who has the requisite membership service credit as noted below or an active
				member who is disabled as a direct result of a physical injury sustained from
				an accident or a traumatic event caused by external violence or physical force
				occurring in the performance of duty may file an application for disability
				benefits.
Membership service required to apply for non-duty-related
				  disability benefits:
a. If a member
				joined PERS before July 1, 2007, the member must have at least four years of
				membership service credit; or
b. If
				a member joined PERS on or after July 1, 2007, the member must have at least
				eight years of membership service credit.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45A - Administration of Disability Benefits under PERS › Section 27-210-45A-103 - Effect of death on disability application

Current through June 25, 2024
1. If a
				vested member who has filed a claim for disability benefits dies prior to the
				review and determination of his or her claim by the Medical Board, his or her
				beneficiary or beneficiaries shall be eligible for death benefits in the form
				of spouse/survivor benefits or a refund of contributions, unless a PERS Form
				16,
Advanced Application
, has been completed by the member
				prior to death and is on file with PERS.
2. If a vested member who has filed a claim
				for disability benefits dies after his or her claim has been approved by the
				Medical Board but before his or her effective date of disability retirement,
				his or her beneficiary or beneficiaries shall be eligible for death benefits in
				the form of spouse/survivor benefits or a refund of contributions, unless a
				PERS Form 16,
Advanced Application
, has been completed by the
				member prior to death and is on file with PERS.
3. If a vested member who has filed a claim
				for disability benefits dies after his or her claim has been approved by the
				Medical Board and on or after the effective date of disability retirement but
				before benefits have begun, his or her beneficiary or beneficiaries shall be
				entitled to benefits in accordance with the option selected by the member on
				the disability retirement application.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45A - Administration of Disability Benefits under PERS › Section 27-210-45A-104 - Effective date of benefits

Current through June 25, 2024
1. The effective
				date of benefits shall be the first of the month following receipt of a
				completed application for a disability retirement allowance but in no event
				before termination from covered service. §
									25-11-113(1)(a)
2. For purposes of determining the effective
				date of benefits as referenced in Section 104.1 of this Regulation, termination
				from covered service shall mean the cessation of the employee/employer
				relationship as characterized by resignation or termination from employment
				with or without cause. While a member may not be performing the duties of the
				job, if the member has not resigned or been terminated by the employer, the
				member is still considered employed and thus ineligible for initiation of
				disability retirement benefit payments. In cases where the member is on
				authorized leave with or without pay, such member is considered an employee of
				the agency, and thus not eligible to simultaneously receive disability
				retirement benefit payments.
3. A
				member must terminate from all positions in state service, whether covered or
				not, to be eligible for any benefit. If a determination is made that a member
				who is employed in one covered position is disabled from that position, he or
				she must terminate from all positions in state service, whether covered or not,
				to receive a disability retirement allowance. If the member does not terminate
				all state service within 90 days of approval for a disability retirement
				allowance, both the disability retirement and the application shall be
				void.
4. If a member is reemployed
				by a covered employer in any capacity, including that of an independent
				contractor, within 90 days from his or her effective date of retirement, or is
				promised before retiring that he or she will be reemployed following the 90-day
				separation period, (i) the member shall be considered to have continued in the
				status of an employee and not to have separated from service, (ii) the
				retirement allowance will be canceled, and (iii) any retirement allowance
				payments received by the member shall be repaid to PERS. The member's wages and
				contributions will continue to be reported to PERS, provided that the member is
				employed in a covered position.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45A - Administration of Disability Benefits under PERS › Section 27-210-45A-105 - Medical determination of eligibility for disability benefits

Current through June 25, 2024
1. The employer must provide the following
				information that will be considered by the Medical Board in its determination
				for eligibility:
a. The job description and
				duties of the member; §
										25-11-113(1)(a)
b. Whether the employer has offered the
				member other duties without material reduction in compensation; §
										25-11-113(1)(a)
c. Whether the employer has complied with the
				applicable provisions of the Americans with Disabilities Act in affording
				reasonable accommodations that would allow the employee to continue employment;
				§
										25-11-113(1)(a)
				and
d. In the case of an
				application for duty-related disability benefits, the employer shall certify
				whether, to the best of its knowledge, a physical injury was sustained from an
				accident or a traumatic event caused by external violence or physical force
				that occurred in the performance of duty. §
										25-11-114(6)
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45A - Administration of Disability Benefits under PERS › Section 27-210-45A-106 - Continuing qualification for disability benefits

Current through June 25, 2024
1.
Medical reexaminations
a. A
				disability retiree under the age of 60 or until the termination age of the
				temporary allowance under §
										25-11-113(2)(c)
				shall be required to submit to medical reexamination once each year during the
				first five years following retirement on a disability retirement allowance and
				once in every period of three years thereafter unless otherwise determined by
				the Medical Board. The Medical Board may specify both the frequency and the
				nature of such reexamination.
b.
				Upon the attainment of age sixty or upon the attainment of the termination age
				of the temporary allowance period, any member receiving a disability benefit
				shall be considered to have retired under a service retirement benefit with no
				further requirement for reexaminations and with no recalculation of benefits. A
				disability retiree reaching age sixty or the termination age of the temporary
				allowance shall not be required to submit to medical reexaminations. §
										25-11-113(3)
c. If after 90 days from a request a
				disability retiree refuses to provide a physician's statement of reexamination,
				his or her allowance shall be discontinued until his or her withdrawal of such
				refusal, and should his or her refusal continue for one year, all rights to a
				disability benefit shall be revoked by the Board of Trustees. §
										25-11-113(3)
d. If following reexamination the Medical
				Board determines that a disability retiree is physically and mentally able to
				return to the employment from which he or she is retired, the Board of
				Trustees, upon certification of such finding from the Medical Board, shall
				terminate the disability allowance as provided hereunder whether or not the
				retiree is reemployed or seeks such reemployment. §
										25-11-113(6)
e. Further, if upon such reexamination, the
				Medical Board reports and certifies that the disability retiree is engaged in
				or is able to engage in a gainful occupation paying more than the difference
				between his or her disability allowance, exclusive of cost-of-living
				adjustment, and his or her average compensation, and if the Board of Trustees
				concurs in such report, the disability benefit shall be reduced to an amount
				that together with the amount earnable by him or her shall equal his or her
				average compensation. §
										25-11-113(4)
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45A - Administration of Disability Benefits under PERS › Section 27-210-45A-108 - PERS Medical Board

Current through June 25, 2024
1. The Board of
				Trustees may designate a medical board to be composed of three physicians or
				may contract with another governmental agency or nongovernmental disability
				determination service that is qualified to make disability determinations. If
				required, other physicians may be engaged to report on special cases. A
				physician shall be considered a medical doctor or a doctor of osteopathy with a
				license to prescribe drugs.
2. The
				Board of Trustees authorizes the executive director to appoint special medical
				board members on a case-by-case basis to serve in the absence of one or more
				board-appointed medical board members or where a board-appointed Medical Board
				member may have a conflict of interest. Such special appointments to the
				Medical Board shall be limited but shall continue for the duration of the claim
				or claims upon which determinations have been made by such special appointed
				member.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45A - Administration of Disability Benefits under PERS › Section 27-210-45A-109 - Duty-related disability benefits excluded from income

Current through June 25, 2024
Internal Revenue Code Section 104 and applicable Department
				  of the Treasury Regulations provide that, if disability payments (i) are
				  mandated by statute and (ii) are compensation for occupational injury, such
				  payments are excluded from income, provided that the payments are not based
				  upon the employee's age or length of service. Accordingly, the minimum
				  duty-related disability benefits paid pursuant to §
									25-11-114(6)
				  are excluded from income under Code Section 104.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45B - Administration of Disability Benefits for Municipal Systems › Section 27-210-45B-100 - Purpose

Current through June 25, 2024
The purpose of this regulation is to provide the rules to be
				  applied in the administration of disability benefits for the municipal
				  retirement plans administered by the PERS Board of Trustees.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45B - Administration of Disability Benefits for Municipal Systems › Section 27-210-45B-101 - Fees for determining disability benefits

Current through June 25, 2024
The Board of Trustees shall adopt and maintain a schedule of
				  fees for disability determination services which shall be reviewed on a
				  periodic basis.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45B - Administration of Disability Benefits for Municipal Systems › Section 27-210-45B-102 - Application for Disability Benefits

Current through June 25, 2024
1. Article 1 -
				General Municipal Employees (Biloxi and Meridian)
a. An active General Municipal System member
				may file an application for disability benefits provided a) such member has at
				least five (5) years of membership service, or
b) such member is permanently and totally
				disabled from any gainful occupation and such disability occurred as the
				natural and proximate result of the actual performance of duty, without willful
				negligence. (Miss. Code Ann. §
										21-29-35
				and
				21-29-39
				(1972, as amended))
b. Any member
				who has filed a claim for disability benefits, regardless of whether he or she
				has terminated covered service, but who dies prior to the review and
				determination by the PERS Medical Board shall be eligible for death benefits,
				including spouse/survivor benefits or a refund of contributions.
c. Any member who has filed a claim for
				disability benefits who has been approved by the Medical Board to receive such
				benefits but who dies after approval but prior to termination from covered
				service shall have benefits paid to the surviving spouse and/or dependent
				children as if he or she had died after disability retirement.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45B - Administration of Disability Benefits for Municipal Systems › Section 27-210-45B-103 - Effective date of benefits

Current through June 25, 2024
1. The effective
				date of benefits shall be the first of the month following receipt of an
				application for a disability retirement allowance, but in no event before
				termination of state service. (Miss. Code Ann. §§
									25-11-113(1) (a)
				 and
				21-29-35
				(1972, as amended))
2. For purposes
				of determining the effective date of benefits as referenced in number one (1)
				above, termination from covered service shall mean the cessation of the
				employee-employer relationship as characterized by resignation or termination
				from employment, with or without cause. While a member may not be performing
				the duties of the job, if the member has not resigned or been terminated by the
				employer, the member is still considered employed and thus, ineligible for
				initiation of disability retirement benefit payments. In cases where the member
				is on authorized leave without pay or administrative leave or is receiving
				Workers' Compensation benefits, such member is considered an employee of the
				agency, and thus, not eligible to receive disability retirement benefit
				payments.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45B - Administration of Disability Benefits for Municipal Systems › Section 27-210-45B-104 - Medical determination of eligibility for disability benefits

Current through June 25, 2024
1. The employer must provide the following
				information, which will be considered by the Medical Board in its determination
				for eligibility:
a. The job description and
				duties of the member; (Miss. Code Ann. §
										25-11-113(1)
				a) (1972, as amended))
b. Whether
				the employer has offered the member other duties without material reduction in
				compensation; (Miss. Code Ann. §
										25-11-113(1)
				(a)(1972, as amended))
c. Whether the employer has complied with the
				applicable provisions of the Americans With Disabilities Act in affording
				reasonable accommodations which would allow the employee to continue
				employment. (Miss. Code Ann. §
										25-11-113(1)
				(a)(1972, as amended))
d. In the case of an application for hurt on
				the job benefits, the employer shall certify whether, to the best of its
				knowledge, the sickness or injury was caused or sustained by reason of service
				or discharge of duties. (Miss. Code Ann. §§
										21-29-35,
				21-29-133,
				21-29-241
				(1972, as amended))
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45B - Administration of Disability Benefits for Municipal Systems › Section 27-210-45B-106 - Termination of Disability Benefits

Current through June 25, 2024
1. In the event a
				retiree is determined to no longer qualify for disability benefits, such
				retiree will be provided with notice of such determination and benefits will
				continue for a period of three (3) months prior to termination, unless the
				retiree has returned to covered employment in the position from which he was
				retired, or under Article 1, such retiree has returned to any gainful
				employment over a period of three (3) consecutive months in which case benefits
				shall be terminated immediately.
2.
				Notice of termination of disability benefits shall constitute a final
				administrative determination, and the retiree may appeal the determination to
				the Board of Trustees in accordance with the provisions of Regulation
				42.
3. Appeals of decisions made
				under Regulation 42 by the PERS Board of Trustees may be made by members of the
				Firemen's and Policemen's Disability and Relief Fund to the Board of Disability
				and Relief Appeals as provided in Miss. Code Ann. §
									21-29-113
				and
				21-29-215
				(1972, as amended).
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 45B - Administration of Disability Benefits for Municipal Systems › Section 27-210-45B-107 - PERS Medical Board

Current through June 25, 2024
1. The Board of
				Trustees may designate a Medical Board to be composed of three (3) physicians
				or may contract with another governmental agency or non-governmental disability
				determination service that is qualified to make disability determinations. If
				required, other physicians may be engaged to report on special cases. A
				physician shall be considered a medical doctor or a doctor of osteopathy with a
				license to prescribe drugs.
2. The
				Board of Trustees authorizes the Executive Director to appoint special Medical
				Board members on a case by case basis to serve in the absence of one or more
				Board appointed Medical Board members or where a Board appointed Medical Board
				member may have a conflict of interest. uch special appointments to the Medical
				Board shall be limited but shall continue for the duration of the claim or
				claims upon which determinations have been made by such special appointed
				member.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 46 - Submission of Monthly Reports and Contributions for the Mississippi Government Employees' Deferred Compensation Plan & Trust › Section 27-210-46-100 - Purpose

Current through June 25, 2024
This regulation establishes the due date for contributions
				  and contribution reports for employers participating in the Mississippi
				  Government Employees' Deferred Compensation Plan and Trust
				  (MDC).
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 46 - Submission of Monthly Reports and Contributions for the Mississippi Government Employees' Deferred Compensation Plan & Trust › Section 27-210-46-101 - Due Date

Current through June 25, 2024
All contributions and billing (contribution) reports on
				  behalf of participants in MDC administered by the Public Employees' Retirement
				  System of Mississippi (PERS) are due from the participating employer as of the
				  fifth working day of each month.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 46 - Submission of Monthly Reports and Contributions for the Mississippi Government Employees' Deferred Compensation Plan & Trust › Section 27-210-46-102 - Electronic reporting of contributions and reports

Current through June 25, 2024
All employers are authorized and shall transfer all funds due
				  to MDC electronically and shall transmit any contributions and billing reports
				  by computerized reporting systems. An employer may submit a written request for
				  a temporary exemption from the application of the above requirements setting
				  forth the reasons for the inability to comply with the requirement. Where the
				  Board finds that an employer cannot comply with the above requirements due to
				  circumstances beyond its control, such temporary exemption may be
				  granted.
a. The Board has previously
				established guidelines for PERS for determining whether such requests shall be
				granted. These same guidelines shall apply to the reporting of funds and
				reports of MDC.
b. The Board of
				Trustees may assess a processing fee for noncompliance with the mandatory
				electronic funds transfer and/or computerized reporting.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 47 - Tax-free Rollovers into Plans Administered by the Board of Trustees of the Public Employees' Retirement System › Section 27-210-47-100 - Purpose

Current through June 25, 2024
This regulation sets forth the conditions under which a
				  retirement plan administered by PERS can receive an eligible retirement
				  distribution from another plan.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 47 - Tax-free Rollovers into Plans Administered by the Board of Trustees of the Public Employees' Retirement System › Section 27-210-47-101 - Plans from which an eligible rollover distribution can be received by PERS

Current through June 25, 2024
1. Where allowed under and subject to the
				provisions of federal law, plans administered by the Board of Trustees of the
				Public Employees' Retirement System of Mississippi, (hereafter referred to as
				PERS) may accept an "eligible rollover distribution" as defined under the
				Internal Revenue Code of 1986 (Code) in payment of all or a portion of the
				payment for previously withdrawn contributions and interest or the purchase of
				optional service credit.
2. For
				purposes of these rules, "eligible rollover distribution" or "rollover
				distribution" means all or any portion of a taxable amount that qualifies as an
				eligible rollover distribution under Section 402(c)(4) of the Code, as amended,
				and paid to a member or the surviving spouse of the member from:
a. Another employer plan qualified under
				Section 401(a) of the Code, including a qualified plan described in Section
				401(k) of the Code;
b. A
				traditional individual retirement account or annuity under Section 408(a) or
				408(b) of the Code that is eligible to be rolled over and would otherwise be
				included in gross income;
c. A
				tax-sheltered annuity qualified under Section 403(b) of the Code;
d. A governmental deferred compensation plan
				under Section 457(b) of the Code; or
e. An annuity plan under Section 403(a) of
				the Code;
f. A Simplified Employee
				Pension Plan (SEP IRA) under Section 408(k) of the Code; and
g. A Savings Incentive Match Plan for
				Employees (SIMPLE IRA) under Section 408(p) of the Code, if there has been
				participation in the plan for at least two years.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 47 - Tax-free Rollovers into Plans Administered by the Board of Trustees of the Public Employees' Retirement System › Section 27-210-47-102 - Qualifying transfers and/or rollovers must meet the following conditions

Current through June 25, 2024
1. Funds may be transferred by the member (or
				surviving spouse who is a member) only for the purpose of establishing service
				credit as a member through (i) the repayment of part or all of previously
				withdrawn contributions and interest, or (ii) purchase of optional service
				credit as allowed by law. The amount of the contribution accepted by the
				retirement system shall not exceed the cost of the service to be purchased.
2. The member should contact PERS
				to obtain a cost schedule for the service to be purchased or reinstated. If the
				member makes less than full payment for the total service credit, payment must
				be made in increments of not less than one month of creditable service
				beginning with the most recent service. All service credit purchased or repaid
				is subject to verification and correction as deemed necessary by PERS.
3. Rollovers from other plans may
				take one of the following forms:
a. Direct
				Rollovers:
The plan will accept a direct rollover of an eligible
				  rollover distribution from an eligible retirement plan authorized by federal
				  law including the following:
i. A
				qualified plan described in Section 401(a) of the Code or an annuity plan
				described in Section 403(a) of the Code, excluding after-tax contributions.
ii. An annuity contract described
				in Section 403(b) of the Code, excluding after-tax contributions.
iii. An eligible plan under Section 457(b) of
				the Code which is maintained by a state, political subdivision of a state, or
				any agency or instrumentality of a state or political subdivision of a state.
iv. A traditional individual
				retirement account or annuity described in Section 408(a) or 408(b) of the Code
				that is eligible to be rolled over and would otherwise be includible in gross
				income.
v. A SEP IRA described in
				Section 408(k) of the Code that is eligible to be rolled over and would
				otherwise be includible in gross income.
vi. A SIMPLE IRA described in Section 408(p)
				of the Code that is eligible to be rolled over and would otherwise be
				includible in gross income.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 48 - Part 210 Partial Lump Sum Option (PLSO) › Section 27-210-48-100 - Purpose

Current through June 25, 2024
The purpose of this regulation is to provide for the
				  conditions under which the partial lump sum option may be selected by a
				  retiree.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 48 - Part 210 Partial Lump Sum Option (PLSO) › Section 27-210-48-101 - Eligibility for Partial Lump Sum Option

Current through June 25, 2024
Any eligible member of the Public Employees' Retirement
				  System (PERS), the Supplemental Legislative Retirement System (SLRP), or the
				  Mississippi Highway Safety Patrol Retirement System (MHSPRS), upon withdrawal
				  from service and application for service retirement benefits, or completion of
				  an Advanced Application, may elect to receive a partial lump sum payment on the
				  date of retirement (or commencement of benefits under an Advanced Application
				  in the case of death prior to retirement) in exchange for a reduced annuity
				  provided such member meets the following age and/or service
				  requirements:
a. Any member of
				PERS/SLRP who became a member before July 1, 2007, and who
(i) has at least twenty-eight (28) years of
				creditable service in PERS; or
(ii) has four (4) or more years of membership
				service in PERS and who is at least age sixty-three (63); or
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 49 - Military Service › Section 27-210-49-100 - Purpose

Current through June 25, 2024
This regulation provides information to the member regarding
				  the types of military service that are eligible for service credit under the
				  retirement systems administered by the Public Employees' Retirement System of
				  Mississippi (PERS) and at what cost, if any.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 49 - Military Service › Section 27-210-49-101 - Background information

Current through June 25, 2024
Service credit for certain active-duty military service has
				  been available at no cost to members of the Public Employees' Retirement System
				  of Mississippi (PERS) and the Mississippi Highway Safety Patrol Retirement
				  System (MHSPRS) for many years. Service qualifying for credit at no cost under
				  PERS and MHSPRS are discussed in this regulation. Military service used in the
				  calculation of benefits of a retirement system administered by PERS may not be
				  used in another such system.
Credit for military service is different in the Municipal
				  Retirement Systems (MRS). Each municipality with a separate retirement system
				  has the option to enact changes in the military service provision that allows
				  credit to members at no cost.
The following information describes eligible active-duty
				  military service available at no cost to members of PERS and MHSPRS in addition
				  to qualified military service based on interrupted employment under the
				  Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) and
				  Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act). The
				  provisions for interrupted employment under USERRA and HEART Act apply to
				  members of all retirement systems administered by PERS, including MHSPRS, MRS,
				  and the Optional Retirement Plan.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 49 - Military Service › Section 27-210-49-102 - Military Service Available at No Cost to Member (PERS and MHSPRS Members Only)

Current through June 25, 2024
1.
Description of Active
-
Duty Military Service Available at No
				Cost
To be eligible to receive credit for Active-Duty military
				  service (including Active Duty for Training for which a DD214 or comparable
				  documentation is available), the member must:
a. Have served on Active Duty as follows:
i. For PERS, in an eligible branch of the U.
				S. Armed Forces (Army, Air Force, Navy, Marine Corps, or Coast Guard), or in
				the Commissioned Corps of the United States Public Health Service prior to
				1972, or in maritime service during periods of hostility in World War II;
ii. For MHSPRS, in an eligible
				branch of the U. S. Armed Forces (Army, Air Force, Navy, Marine Corps, or Coast
				Guard) or in maritime service during periods of hostility in World War II;
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 49 - Military Service › Section 27-210-49-103 - Military Service Credit for Public Service Interrupted by Qualified Military Service Upon Payment of Employer and Employee Contributions

Current through June 25, 2024
1.
Description of Service That May Be
				Eligible
The Uniformed Services Employment and Reemployment Rights
				  Act of 1994 (USERRA) requires employers to reemploy and preserve job security,
				  pension and welfare benefits for "qualified" employees whose employment was
				  interrupted by military service. If qualified interrupted military service does
				  not meet the qualifications for Active-Duty military service available to the
				  member at no cost as provided under § 102 of this regulation, a member may
				  be awarded credit for time spent in the military that interrupted public
				  service provided that the appropriate employee and employer contributions (and
				  interest, if applicable) are paid.
a.
				Service in the "Uniformed Services" means the performance of duty on a
				voluntary or involuntary basis in a Uniformed Service under competent authority
				and includes active duty, active and inactive duty for training, National Guard
				duty under Federal statute, and a period during which a person is absent from a
				position of employment for the purpose of an examination to determine the
				fitness of the person to perform such duty. The term also includes a period for
				which a person is absent from employment to perform funeral honors duty as
				authorized by law. In addition, service as an intermittent disaster-response
				appointee upon activation of the National Disaster Medical System or as a
				participant in an authorized training program is deemed service in the
				Uniformed Services in accordance with
				Public Law
				107-188. The definition of "Uniformed Services"
				shall conform to the definition as provided from time to time pursuant to
				federal law.
b. Uniformed Service
				means any of the following:
i. the Army,
				Navy, Air Force, Marine Corps, Coast Guard, or any reserve components of such
				services;
ii. the National Guard or
				Air National Guard;
iii. the
				Commissioned Corps of the United States Public Health Service; or
iv. any other category of persons designated
				by the President in time of war or emergency.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 49 - Military Service › Section 27-210-49-104 - Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act) Provisions

Current through June 25, 2024
1. With respect to
				the death of a member that occurs while the member is performing qualified
				military service within the meaning of Section 414(u) of the Internal Revenue
				Code:
a. The deceased member's period of
				qualified military service must be counted for vesting purposes.
b. To the extent required by Section
				401(a)(37) of the Internal Revenue Code, the deceased member's survivors are
				entitled to any additional benefits that the system would provide if the member
				had resumed employment and then died, such as those purchase rights the
				deceased member could have exercised under Miss. Code Ann. Section
				25-11-109(7)
				(1972, as amended).
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 50 - Direct Rollover of Plan Distributions › Section 27-210-50-100 - Purpose

Current through June 25, 2024
The purpose of this regulation is to clarify the types of
				  plans to which eligible distributions from the defined benefit plans
				  administered by PERS may be rolled over in a direct transfer of funds to
				  another eligible plan.
Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees › Chapter 50 - Direct Rollover of Plan Distributions › Section 27-210-50-101 - Definition of "Eligible retirement plan"

Current through June 25, 2024
Effective for all distributions made after December 31, 1992,
				  the following definition of "eligible retirement plan" shall apply for purposes
				  of a direct rollover. An "eligible retirement plan" shall mean any plan as
				  defined in Section 402(f)(2)(B) of the Internal Revenue Code (Code) including a
				  qualified retirement plan under IRC 401(a) or 403(a), or an IRA under 408(a)
				  and 408(b). Effective January 1, 2002, "eligible retirement plan" shall also
				  include an annuity contract described in section 403(b) of the Code and an
				  eligible plan under 457(b) of the Code which is maintained by a state,
				  political subdivision of a state, or any agency or instrumentality of a state
				  or political subdivision of a state that agrees to separately account for
				  amounts transferred into such plan from this plan. Effective January 1, 2008,
				  "eligible retirement plan" may also include a Roth IRA as described in Internal
				  Revenue Code Section 408A.