reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.21 - Membership Service and Service Credit › Rule 2.43.2114 - REQUIRED EMPLOYER REPORTS

Current through Register Vol. 13, July 5, 2024
(1) All
				reporting agencies shall file the following employer reports, for member and
				nonmember employees no later than five working days after each regularly
				occurring payday:
(a) a contributing employee
				report;
(b) a noncontributing
				employee report; and
(c) a working
				retiree report
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.21 - Membership Service and Service Credit › Rule 2.43.2115 - CORRECTION OF DEFINED BENEFIT RETIREMENT SYSTEM REPORTING ERRORS

Current through Register Vol. 13, July 5, 2024
(1) Employers may correct reporting errors
				affecting defined benefit retirement system members on subsequent pay period
				reports via a letter of explanation. The explanation must include all salary
				and service documentation for the reported error and the affected time
				period.
(2) After MPERA verifies
				that an error has been made in the contributions paid and the service reported,
				MPERA shall:
(a) notify the reporting agency
				of any contributions and interest due;
(b) credit any excess employer and member
				contributions to the employer on MPERA's payroll records; and
(c) adjust the member's membership service
				and service credit to the correct amount.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.21 - Membership Service and Service Credit › Rule 2.43.2116 - CORRECTION OF DEFINED CONTRIBUTION RETIREMENT PLAN REPORTING ERRORS

Current through Register Vol. 13, July 5, 2024
(1) Reporting errors affecting PERS members
				who elect the PERS defined contribution retirement plan (DCRP) will be
				corrected as follows:
(a) Corrections
				increasing a contribution will be credited to the participant's individual
				account within two working days of receipt of the contributions in good order.
(i) The employer must submit correct
				contributions for the entire period(s) of improper reporting.
(ii) The corrected contributions cannot be
				invested on a retroactive basis.
(iii) MPERA shall adjust the member's
				membership service to the correct amount, if necessary.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.21 - Membership Service and Service Credit › Rule 2.43.2120 - REINSTATEMENT - CREDIT FOR LOST TIME

Current through Register Vol. 13, July 5, 2024
(1) An
				inactive member whose service was involuntarily terminated and who is later
				returned to employment as the result of a suit, court order, arbitration, or
				out-of-court settlement may petition the board for membership service and
				service credit to be granted for the period of time lost, provided the member
				is awarded retroactive compensation as a result of the claim.
(2) An involuntarily terminated member who
				refunds or retires prior to being returned to employment as the result of a
				suit, court order, arbitration, or out-of-court settlement and who is awarded
				retroactive compensation because of the claim may petition the board for
				membership service and service credit to be granted for the time lost.
(a) The retired member must repay all
				retirement benefits, plus the actuarially assumed rate of interest on the
				benefits.
(b) The member who
				refunded must repay all accumulated contributions, plus the actuarially assumed
				rate of interest on the accumulated contributions.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.22 - Reporting Qualified Plan Compensation › Rule 2.43.2201 - TREATING SALARY DEFERRALS UNDER A CAFETERIA PLAN AS COMPENSATION - POLICY AND OBJECTIVES

Current through Register Vol. 13, July 5, 2024
(1) Pursuant to
				19-2-1010, MCA, the public
				employees' retirement board (board) must administer the retirement systems
				under its purview "in a manner required to satisfy the applicable qualification
				requirements for a qualified governmental plan, as provided in the internal
				revenue code." The board has received favorable determination letters from the
				internal revenue service indicating that the retirement systems it administers
				have met this requirement and are qualified governmental plans under Internal
				Revenue Code (IRC) sections 401(a) and 414(d).
(2) The board's primary objective is to
				maintain the qualified status of the retirement systems it administers. In
				order to meet this objective, the board must comply with the IRC when
				determining what constitutes compensation.
19-2-403, MCA; IMP,
					 19-2-1001,
					 19-2-1005,
					 19-2-1010,
					 19-3-108,
					 19-5-101,
					 19-6-101,
					 19-7-101,
					 19-8-101,
					 19-9-104,
					 19-13-104,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.22 - Reporting Qualified Plan Compensation › Rule 2.43.2202 - TREATING SALARY DEFERRALS UNDER A CAFETERIA PLAN AS COMPENSATION - APPLICABILITY

Current through Register Vol. 13, July 5, 2024
(1) This
				subchapter applies when considering whether a salary deferral permitted under
				an employer's cafeteria plan should be considered compensation for any of the
				board-administered retirement systems.
19-2-403, MCA; IMP,
					 19-2-1001,
					 19-2-1005,
					 19-2-1010,
					 19-3-108,
					 19-5-101,
					 19-6-101,
					 19-7-101,
					 19-8-101,
					 19-9-104,
					 19-13-104,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.22 - Reporting Qualified Plan Compensation › Rule 2.43.2205 - TREATING SALARY DEFERRALS UNDER A CAFETERIA PLAN AS COMPENSATION - BACKGROUND

Current through Register Vol. 13, July 5, 2024
(1) Pretax deductions allowed by state and
				federal law are included in compensation as that term is defined in the
				following statutes:
(a)
										19-3-108, MCA (PERS);
(b)
										19-5-101, MCA (JRS);
(c)
										19-6-101, MCA (HPORS);
(d)
										19-7-101, MCA (SRS);
(e)
										19-8-101, MCA (GWPORS);
(f)
										19-9-104, MCA (MPORS);
				and
(g)
										19-13-104, MCA (FURS).
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.22 - Reporting Qualified Plan Compensation › Rule 2.43.2209 - PROCEDURES - COMPENSATION MUST BE TREATED CONSISTENTLY

Current through Register Vol. 13, July 5, 2024
(1) If an employer increases a member's
				compensation to account for health, dental, vision, life or disability costs,
				the amount of the increase can be included in compensation for retirement
				system purposes only if the employer includes that amount, to the extent
				required by applicable federal and state law, in its calculation of the
				member's compensation for all purposes, including, but not limited to:
(a) federal income taxes;
(b) state income taxes;
(c) Federal Insurance Contribution Act (FICA)
				;
(d) state unemployment
				insurance;
(e) overtime under the
				Fair Labor Standards Act (FLSA) ;
(f) overtime under Montana's Wage Protection
				Act;
(g) shift
				differentials;
(h) workers'
				compensation; and
(i) benefits
				based on compensation, such as life or disability benefits based on a multiple
				or percentage of annual pay.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.22 - Reporting Qualified Plan Compensation › Rule 2.43.2210 - PROCEDURES - PLANS THAT OFFER A CHOICE AMONG NONTAXABLE BENEFITS ONLY

Current through Register Vol. 13, July 5, 2024
(1) If an employer has a plan or program
				under which it contributes on behalf of its employees a certain dollar amount,
				which can be used by the employee to purchase optional nontaxable benefits, but
				there is no ability for the employee to receive the employer contribution in
				cash or other taxable benefit, the board will not consider the employer
				contribution an elective contribution under a cafeteria plan that would be
				includible in gross income but for IRC section 125, and will not include the
				employer contribution as compensation for purposes of PERS, JRS, HPORS, SRS,
				GWPORS, MPORS, and FURS.
19-2-403, MCA; IMP,
					 19-2-1001,
					 19-2-1005,
					 19-2-1010,
					 19-3-108,
					 19-5-101,
					 19-6-101,
					 19-7-101,
					 19-8-101,
					 19-9-104,
					 19-13-104,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.22 - Reporting Qualified Plan Compensation › Rule 2.43.2211 - PROCEDURES - BONA FIDE CAFETERIA PLANS

Current through Register Vol. 13, July 5, 2024
(1)
				Elective employee contributions must be made to a bona fide cafeteria plan for
				that contribution to be eligible for treatment as compensation for purposes of
				PERS, JRS, HPORS, SRS, GWPORS, MPORS, and FURS.
(2) To be a bona fide cafeteria plan, the
				employer must establish and sponsor a written plan that includes the
				requirements of IRC section 125 outlined in (3) through (12). The cafeteria
				plan must also be operated in compliance with the requirements of IRC section
				125 outlined in (3) through (12). The board may, from time to time, review an
				employer's cafeteria plan documentation and require that an employer certify or
				provide evidence to the board that its cafeteria plan has been operating in
				compliance with IRC section 125.
(3) The written plan document must
				incorporate all of the operating rules prescribed in IRC section 125 and its
				regulations and must be formally adopted by the employer before the first day
				of the first plan year of the cafeteria plan.
(4) The written cafeteria plan document must
				contain operating rules covering each of the following topics:
(a) a description of benefits available under
				the plan;
(b) eligibility
				rules;
(c) how the plan is funded
				and the maximum amount of employer and employee contributions;
(d) the plan year;
(e) timing of participant elections and how
				elections are made; and
(f)
				irrevocability of participant elections.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.22 - Reporting Qualified Plan Compensation › Rule 2.43.2214 - IMPLEMENTATION AND COMPLIANCE

Current through Register Vol. 13, July 5, 2024
(1) A
				participating employer must demonstrate compliance with this subchapter as
				follows:
(a) The employer must submit to the
				board a copy of the employer's IRC section 125 plan document and the salary
				reduction or election form that must be completed by the employees wishing to
				participate.
(b) The salary
				reduction or election form must be the document that will be used for the
				enrollment period that precedes the next IRC section 125 plan year.
(c) The open enrollment period must be
				specifically identified in the material provided to the participating
				employer's employees and in the material provided to the board.
(d) Once compliance has been demonstrated,
				the employer must verify on an annual basis that its IRC section 125 plan
				document and election form have not changed. If either document does change,
				the new document or election form must be submitted to the board.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2301 - PROCESS FOR PURCHASING SERVICE

Current through Register Vol. 13, July 5, 2024
(1) Members
				of MPERA-administered retirement systems interested in purchasing any service
				credit permitted in PERS, JRS, HPORS, SRS, GWPORS, MPORS, or FURS must submit a
				written request to MPERA providing the following member information:
(a) full name, including previous surnames,
				if any;
(b) social security
				number;
(c) home address;
(d) current retirement system;
(e) name of employer for whom service was
				performed;
(f) type of service to
				be purchased, if known;
(g) dates
				of service to be purchased, if applicable; and
(h) number of years of "one-for-five" service
				to be purchased, if applicable.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2302 - DOCUMENTATION OF SERVICE

Current through Register Vol. 13, July 5, 2024
(1) MPERA shall use
				employer certified records of employment to correct employer reports and to
				calculate the cost of service credit granted to members.
(2) If employer records are missing or
				alleged to be inaccurate, it shall be the member's responsibility to provide
				acceptable documentation to the board that proves the amount of service earned
				and salary paid to the member by the employer during the period in
				question.
(3) For the purposes of
				(2), the board will consider other documents, including but not limited to:
(a) pay stubs;
(b) copies of logs, time sheets, or other
				documents required to be kept by theemployee for the employer;
(c) union agreement(s) in effect for the time
				period in question;
(d) any other
				binding agreement or contract in effect at that time;
(e) certified copy of a court order or
				out-of-court settlement agreement;
(f) social security records;
(g) W-2s; or
(h) other notarized or official documents
				which would support the member's claim.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2303 - DOCUMENTATION OF AMOUNT OF SERVICE ELIGIBLE TO BE PURCHASED

Current through Register Vol. 13, July 5, 2024
(1) When military, U.S. government, federal
				volunteer, Montana public employment, or other public employment related
				service is eligible to be purchased into a retirement system, the member is
				responsible for ensuring acceptable documentation is provided to
				MPERA.
(2) The documents submitted
				must be sufficient to prove to MPERA that the service is eligible to be
				purchased by the member.
(a) Documents used
				to prove military or federal volunteer service must include:
(i) military service records, including DD
				214s, verified by the appropriate branch of service;
(ii) Peace Corps service records verified by
				the appropriate federal service agency; or
(iii) national service position records
				verified by the corporation for national and community service.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2304 - PURCHASE OF SERVICE AT ACTUARIAL COST

Current through Register Vol. 13, July 5, 2024
(1)
				Members of an MPERA-administered retirement system who are eligible to and wish
				to purchase military, federal volunteer, one-for-five, out-of-state, Montana
				public service, or other public service from a previous retirement system to
				their current retirement system must pay the actuarial cost of that
				service.
(2) The actuarial cost of
				the service is determined as follows:
(a) The
				member's age and membership service as of the date of the request, each rounded
				to the nearest whole year, is used to determine the actuarial factor related to
				the number of years service to be purchased.
(b) The actuarial factor determined in (2)(a)
				is then multiplied by the member's compensation for the immediately preceding
				12 months to determine the cost of the service to be purchased.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2308 - MOST RECENT SERVICE PURCHASED FIRST

Current through Register Vol. 13, July 5, 2024
(1) When
				purchasing only a portion of a member's eligible military, federal volunteer,
				refunded, Montana public service, or other full-time public service, the member
				must first purchase the most recent service.
(2) A member who has refunded service more
				than once must purchase the most recent refund first.
(3) When purchasing or transferring a portion
				of a member's service credit from another retirement system, the member must
				first purchase the most recent service.
(4) When purchasing a portion of a member's
				retroactive service, the member must first purchase the most recent retroactive
				service.
19-2-403, MCA; IMP,
					 19-2-704,
					 19-2-715,
					 19-3-503,
					 19-3-505,
					 19-3-512,
					 19-3-515,
					 19-6-801,
					 19-6-803,
					 19-7-803,
					 19-8-901,
					 19-9-403,
					 19-13-403,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2309 - SERVICE PURCHASES BY INACTIVE VESTED MEMBERS

Current through Register Vol. 13, July 5, 2024
(1) An inactive vested member may purchase
				any service for which the member is eligible any time prior to
				retirement.
(2) The inactive vested
				member's most recent termination date will be considered the purchase request
				date for all service purchases other than refunded service, which is addressed
				in 19-2-603, MCA and PERS retroactive
				service, which is addressed in
				19-3-505, MCA.
(a) The actuarial cost of the service
				purchase will be determined based on the member's age at the time of the
				purchase and the member's salary at the time of the member's most recent
				termination.
(b) Interest, equaling
				the actuarially assumed rate of return for the trust fund in effect on the
				member's most recent termination date, will be charged and compounded annually
				until the member completes payment for the cost of the purchase.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2310 - PURCHASE OF FULL-TIME SERVICE OR "ONE-FOR-FIVE" SERVICE BY PART-TIME MEMBERS

Current through Register Vol. 13, July 5, 2024
(1) When a member
				employed on a part-time basis is eligible to purchase periods of full-time
				service or one-for-five service, the compensation used to calculate the cost to
				purchase the full-time or one-for-five service will be the actual part-time
				compensation earned.
(2) If the
				member later retires with a full-time final average compensation or highest
				average compensation, the member may either:
(a) have the amount of full-time service
				purchased under (1) proportionally reduced based upon the ratio of time worked
				when the service was purchased to full-time work; or
(b) retain the full-time service by paying
				the difference between the cost actually paid and the cost had the member been
				paid a full-time salary at the time of the purchase, plus interest equaling the
				actuarially assumed rate of return for the trust fund in effect on the date of
				the member's purchase
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2311 - LIMITATIONS ON PURCHASES OF SERVICE

Current through Register Vol. 13, July 5, 2024
(1) A PERS
				member may not purchase service unless and until the member elects to
				participate in the PERS Defined Benefit Retirement Plan.
(2) A retirement system member may not
				purchase the same period of military, federal volunteer service, or public
				service employment in more than one retirement system.
(3) A retirement system member may not
				receive service credit for any purchase of service related to any calendar
				month for which full service credit has already been granted.
19-2-403, MCA; IMP,
					 19-2-603,
					 19-2-715,
					 19-3-503,
					 19-3-515,
					 19-3-522,
					 19-5-410,
					 19-6-801,
					 19-7-803,
					 19-8-901,
					 19-9-403,
					 19-13-403,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2312 - PURCHASE OF SERVICE THROUGH DIRECT TRUSTEE-TO-TRUSTEE TRANSFER OF FUNDS

Current through Register Vol. 13, July 5, 2024
(1) Subject to (2), any time prior to
				retirement, a member who is statutorily eligible to do so may purchase service
				in the member's current retirement system through a rollover of funds from an
				eligible retirement plan account belonging to the member or a direct
				trustee-to-trustee transfer of funds from the member's
				26 USC
				403 (b) tax-sheltered annuity or
				26 USC
				457 governmental plan.
(2) A direct trustee-to-trustee transfer of
				funds from the member's 26
				USC 403 (b) tax-sheltered annuity or
				26 USC
				457 governmental plan prior to the member's
				severance from employment can be made only if the transfer is either for the
				purchase of permissive service credit (as defined in section 415(n)(3)(A) of
				the Internal Revenue Code) under the receiving defined benefit governmental
				plan or a repayment to which section 415 of the Code does not apply by reason
				of section 415(k)(3) of the Code. A purchase of service pursuant to
				19-3-513,
				19-5-409,
				19-6-804,
				19-7-804,
				19-8-904,
				19-9-411, or
				19-13-405, MCA, is a purchase of
				permissive service credit.
19-2-403,
					 19-2-1010,
					 19-3-2104, MCA; IMP,
					 19-2-704,
					 19-3-2113,
					 19-3-2115,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2314 - ELIGIBLE FEDERAL VOLUNTEER SERVICE

Current through Register Vol. 13, July 5, 2024
(1)
				Federal volunteer service eligible to be purchased into a member's PERS account
				is limited to:
(a) any documented period of
				service in the peace corps; and
(b)
				any documented, successfully completed required term of service in the
				following National and Community Service Act (NCSA) programs:
(i) americorps VISTA;
(ii) americorps national community
				conservation corps; or
(iii) any
				other NCSA program that requires the volunteer to enroll for a specific term of
				service.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2315 - CREDIT FOR SERVICE IN THE UNIFORMED SERVICES

Current through Register Vol. 13, July 5, 2024
(1) If an actively employed member of PERS,
				JRS, HPORS, SRS, GWPORS, MPORS, or FURS is called to duty for a period or
				periods of service in the uniformed services, the member receives membership
				service for that time and may receive service credit within the member's
				retirement system, provided the member:
(a)
				remains a member of the retirement system during the period of service in the
				uniformed services by leaving his or her accumulated contributions on deposit;
(b) complies with the requirements
				of the Uniformed Services Employment and Reemployment Rights Act of 1994,
				commonly known as USERRA or the Montana Military Service Employment Rights Act
				(MMSERA);
(c) complies with all
				Code of Federal Regulations implementing USERRA or all administrative rules
				implementing MMSERA; and
(d) is
				reemployed pursuant to USERRA or MMSERA.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2316 - RESERVE MILITARY SERVICE

Current through Register Vol. 13, July 5, 2024
(1) The
				following requirements pertain to the purchase of membership service and
				service credit for the member's reserve military service in the armed forces,
				including the Army National Guard and the Air National Guard:
(a) The member may not purchase any more
				reserve military service for a one year period than the amount of reserve
				military service that, when combined with all other earned or purchased service
				for that one year period,
does not exceed one year of service credit. The reserve
				  military service cannot be purchased if the member has received service credit
				  for the same time period.
(b) The member may purchase reserve military
				service even if that period of service may be, or is, used to determine the
				member's right to, or amount of, military service retired pay under federal
				law, as provided by Title 10, chapter 1223 of the United States Code.
(c) The member may purchase reserve military
				time prior to separation from service in the reserves.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2317 - PURCHASE OF REFUNDED SERVICE OR SERVICE FROM ANOTHER MPERA-ADMINISTERED RETIREMENT SYSTEM

Current through Register Vol. 13, July 5, 2024
(1) At any time
				prior to retirement, a member who is statutorily eligible to do so may:
(a) elect to purchase into their current
				retirement system all or any portion of their previously refunded service in
				that system; or
(b) elect to
				purchase service from another MPERA-administered retirement system for which
				the member has received or is eligible to receive a refund.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2318 - "ONE-FOR-FIVE" ADDITIONAL SERVICE

Current through Register Vol. 13, July 5, 2024
(1) Subject
				to the requirements of each retirement system, a vested member may purchase
				additional service credit. Members may purchase one full year of additional
				service for each five full years of membership service in the retirement
				system. A member eligible to purchase additional service may purchase months of
				service totaling 11 months or less.
(2) The board will include a member's
				additional service when calculating the amount of a benefit, but not for
				determining early or service retirement eligibility, except in the following
				cases:
(a) additional service purchased into
				PERS is required to be included when determining a member's early retirement
				reduction factor; and
(b)
				additional service purchased into SRS is required to be used when determining a
				member's retirement eligibility.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2319 - PURCHASE OF "ONE-FOR-FIVE" SERVICE BY EMPLOYERS FOR REDUCTION IN FORCE EMPLOYEES

Current through Register Vol. 13, July 5, 2024
(1) Members who are
				subject to a reduction in force and wish to apply for additional service under
				19-2-706, MCA, must do so on forms
				provided by MPERA prior to involuntary termination from covered employment.
(2) MPERA will review the
				application and the member's file to determine the number of years of
				additional service a member is eligible to purchase and the required employer
				contributions for the purchase. MPERA may request any additional information it
				deems necessary from the employer or the member to complete this
				review.
(3) After review, MPERA
				will send the application to the employer to certify the following data:
(a) termination date;
(b) reason for termination (voluntary,
				reduction in force, or other);
(c)
				whether the member has taken advantage of other benefits provided as an
				alternative to this program; and
(d) whether the position was eliminated or
				reclassified.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2323 - SERVICE CREDIT FOR PERIOD(S) OF ABSENCE DUE TO ILLNESS OR INJURY

Current through Register Vol. 13, July 5, 2024
(1) A member of PERS, HPORS, or GWPORS whose
				absence from service is compensated by workers' compensation, and who elects to
				leave their accumulated contributions on deposit with the retirement system
				during that absence, may elect to purchase up to five years of the period of
				absence for service credit.
(2) No
				service credit will be granted to the member until the total contributions due
				are deposited into the system.
19-2-403, MCA; IMP,
					 19-3-504,
					 19-6-810,
					 19-8-905,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.23 - Service Purchases › Rule 2.43.2324 - GUARANTEED ANNUAL BENEFIT ADJUSTMENT COVERAGE

Current through Register Vol. 13, July 5, 2024
(1) Defined benefit members who terminate
				covered employment, accept a refund of their accumulated contributions, and
				return to covered employment in the same system, will be eligible for the GABA
				provisions in effect at the time the member returns to covered
				employment.
(2) Purchase of the
				refunded time does not affect the member's new hire date. The member will
				remain eligible for the GABA provisions then in effect, not the GABA associated
				with the refunded time.
19-2-403, MCA; IMP,
					 19-2-603,
					 19-3-1605,
					 19-6-712,
					 19-7-711,
					 19-8-1105,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.26 - Applying for Retirement - Service or Disability › Rule 2.43.2601 - APPLICATION PROCESS FOR SERVICE RETIREMENT

Current through Register Vol. 13, July 5, 2024
(1) In order to receive the first retirement
				benefit in a timely manner, prospective retirees must request an estimate of
				retirement benefits no less than 30 days prior to a member's anticipated
				retirement date.
(2) The request
				must include the retiring member's:
(a) full
				name;
(b) social security
				number;
(c) mailing
				address;
(d) date of
				birth;
(e) name, social security
				number, and date of birth of beneficiary, if any;
(f) name, social security number, and date of
				birth of contingent annuitant(s), if any; and
(g) anticipated date of retirement.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.26 - Applying for Retirement - Service or Disability › Rule 2.43.2602 - APPLICATION PROCESS FOR DISABILITY BENEFITS

Current through Register Vol. 13, July 5, 2024
(1) All forms necessary to apply for
				disability benefits may be obtained by contacting MPERA.
(2) The following forms must be completed
				and submitted to MPERA before the board will act on the application for
				disability benefits:
(a) application for
				disability retirement and summary of disability;
(b) job duty questionnaire for disability retirement completed by
				the employer;
(c) attending
				physician's statements and all medical records specific to the claimed
				disabling conditions;
(d)
				authorization to release information; and
(e) a Health Insurance Portability and Accountability Act (HIPAA)
				authorization.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.26 - Applying for Retirement - Service or Disability › Rule 2.43.2603 - ACCEPTABLE PROOF OF DATE OF BIRTH

Current through Register Vol. 13, July 5, 2024
(1) A
				certified copy of a birth certificate or state birth registration shall be
				proof of the date of birth for the purpose of completing an application for
				retirement benefits.
(2) If a birth
				certificate or state birth registration is not available, the board will accept
				a driver's license and one of the following as proof of date of birth:
(a) baptismal record;
(b) selective service record;
(c) armed forces discharge;
(d) passport;
(e) school record;
(f) tribal identification or
				registration;
(g) naturalization
				record;
(h) alien registration
				record; or
(i) other records
				submitted by the member which are acceptable to MPERA.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.26 - Applying for Retirement - Service or Disability › Rule 2.43.2606 - COMMENCEMENT OF GUARANTEED ANNUAL BENEFIT ADJUSTMENT

Current through Register Vol. 13, July 5, 2024
(1) If otherwise eligible, a retired member
				of any retirement system will receive their first guaranteed annual benefit
				adjustment (GABA) in their January benefit if they have been receiving a
				monthly benefit in every month for at least 12 months. Except as provided in
				(3), commencement of the 12-month period starts the month in which the first
				benefit payment is made, not the month for which any part of the payment is
				due.
(2) HPORS retirees hired on or
				after July 1, 2013 will receive their first GABA in their January benefit if
				they have been receiving a monthly benefit in every month for at least 36
				months. Except as provided in (3), commencement of the 36-month period starts
				the month in which the first benefit payment is made, not the month for which
				any part of the payment is due.
(3)
				In the event a member timely applies to begin retirement in January of any
				year, but through no fault of the member the January payment is not paid until
				a later month, the member will be eligible for GABA the January immediately
				following commencement of payment of the benefit. HPORS retirees hired on or
				after July 1, 2013, will be eligible the third January following commencement
				of payment of the benefit.
(a) "Timely
				applies" is dependent upon individual circumstances, but in any event a fully
				completed application must be filed on or before the 10th of any month in order
				to be considered timely for receipt of a retirement benefit payment in that
				month.
(b) MPORS DROP applications
				must be filed pursuant to ARM
				2.43.4609(4)
				in order to be considered "timely."
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.26 - Applying for Retirement - Service or Disability › Rule 2.43.2607 - PAYMENT OF ESTIMATED BENEFITS

Current through Register Vol. 13, July 5, 2024
(1) MPERA
				shall pay estimated retirement benefits to qualified members for up to three
				months. To qualify for estimated retirement benefits, a member must submit an
				application for early or normal service retirement, terminate active service,
				and meet retirement age and membership service requirements.
(2) MPERA shall pay estimated disability
				retirement benefits for up to three months to members granted disability
				retirement status by the board.
(3)
				The first benefit will be payable the last working day of the month in which
				the benefit began. Future benefits will be payable the last working day of each
				succeeding month.
(4) MPERA shall
				obtain from the employer all documentation necessary to determine the member's
				total service credit and final compensation and calculate the amount of the
				member's retirement benefit. The member's retirement application shall be
				submitted to the board for approval at the next meeting after MPERA finalizes
				the benefit amount.
(5) Estimated
				retirement benefits will be suspended after three months if the member's
				retirement application has not been finalized by MPERA and approved by the
				board. Monthly benefit payments to the member will not resume until after the
				board approves the retirement application. The first payment following board
				approval will include any previously suspended payments and retroactive amounts
				owed the member.
(a) If more than 225
				retirement applications are received for members wishing to retire on a
				specific date, estimated retirement benefits for those retirees may be paid for
				up to five months prior to suspension under (4).
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.26 - Applying for Retirement - Service or Disability › Rule 2.43.2608 - RETURN TO COVERED EMPLOYMENT BY PERS, SRS, OR FURS RETIREE - REPORT

Current through Register Vol. 13, July 5, 2024
(1) An employer who pays for work performed
				by a retired PERS member in a position covered by PERS or in "employment
				covered by the retirement system" as specified in
				19-3-1106, MCA, must submit a
				certification to MPERA for each payroll period during which the work is
				performed.
(a) This certification requirement
				does not apply to a PERS retiree who is elected to a state or local public
				office and chooses to not become an active member of PERS.
(b) The PERS certification must contain
				information for every position held by the PERS retiree, whether the position
				is covered by PERS or not.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.26 - Applying for Retirement - Service or Disability › Rule 2.43.2609 - RETURN TO EMPLOYMENT WITHIN SAME JURISDICTION

Current through Register Vol. 13, July 5, 2024
(1) A PERS, GWPORS, SRS, FURS, or HPORS
				member who receives additional service under
				19-2-706, MCA, may again be
				employed within the same jurisdiction provided the member does not work for
				more than 960 hours in a calendar year in any position covered by a retirement
				system administered by MPERA.
(a) A retired
				member must terminate employment and receive at least one monthly retirement
				benefit before returning to active service.
(b) An inactive member may return to active
				service within the same jurisdiction after a five-day break in
				service.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.26 - Applying for Retirement - Service or Disability › Rule 2.43.2610 - DESIGNATION OF BENEFICIARY BY RETIREES, ALTERNATE PAYEES, AND CONTINGENT ANNUITANTS

Current through Register Vol. 13, July 5, 2024
(1) A retiree,
				alternate payee, or contingent annuitant shall make the selection of
				beneficiary in writing and on the form provided by MPERA, dated and signed by
				the individual participant, and witnessed by a disinterested third party.
(2) Except as provided in (3), the
				designation of beneficiary shall be effective immediately upon filing with
				MPERA.
(3) If a retirement system
				member who has applied for retirement dies prior to receipt of their initial
				retirement benefit, the member's beneficiary must revert to the beneficiary or
				beneficiaries designated on their retirement system membership card.
AUTH:
					 19-2-403, MCA; IMP:
					 19-2-801,
					 19-2-907,
					 19-3-1501,
					 19-5-701,
					 19-7-1001,
					 19-8-1105,
					 MCA
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.26 - Applying for Retirement - Service or Disability › Rule 2.43.2611 - RETURN TO COVERED EMPLOYMENT BY PERS RETIREE - LESS THAN 90 DAYS SINCE TERMINATION OF EMPLOYMENT

Current through Register Vol. 13, July 5, 2024
(1) A retired PERS
				member who returns to PERS-covered employment of any type less than 90 days
				following termination of employment is no longer a retired PERS member and is
				no longer eligible to receive a retirement benefit.
(a) The member's retirement benefit will be
				stopped effective the month the member returns to PERS-covered
				employment.
(b) The member will
				become an active PERS member, ineligible to receive a PERS retirement
				benefit.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.26 - Applying for Retirement - Service or Disability › Rule 2.43.2612 - RETURN TO COVERED EMPLOYMENT BY PERS RETIREE - EARNINGS LIMITATIONS

Current through Register Vol. 13, July 5, 2024
(1) If a retired PERS member returns to a
				position covered by PERS and is also currently employed by the same employer in
				one or more positions not covered by PERS, the earnings attributable to all
				positions with the employer must be used to determine whether the retired
				member's retirement benefit must be reduced pursuant to
				19-3-1106, MCA.
(2) The PERS retirement benefit of a working
				retiree under 65 years of age who exceeds 960 hours of PERS-covered employment
				in a calendar year must be reduced by earnings attributable to all positions
				with the employer.
(3) The PERS
				retirement benefit of a working retiree 65 years of age and older but less than
				70 1/2 years of age, who either exceeds 960 hours of PERS-covered employment or
				whose benefit and all earnings listed in (1) exceed the member's highest
				average compensation, whichever provides the higher compensation, must be
				reduced by earnings attributable to all positions with the employer.
19-2-403, MCA; IMP,
					 19-3-1106,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.27 - Disability Retirement - Medical Reviews › Rule 2.43.2701 - PERIODIC MEDICAL REVIEW OF DISABILITY BENEFIT RECIPIENTS

Current through Register Vol. 13, July 5, 2024
(1) The medical status of each member
				receiving a disability benefit will be reviewed annually by the board to
				determine whether the member continues to be disabled, unless:
(a) the board determines reviews are
				unnecessary and may be discontinued;
(b) the board determines more frequent
				reviews are warranted by the nature of the disability;
(c) the board converts the disability
				retirement benefit of a participant in the defined benefit retirement plan to a
				service retirement benefit; or
(d)
				a participant in the defined contribution retirement plan receiving a
				disability benefit reaches 65 years of age.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.27 - Disability Retirement - Medical Reviews › Rule 2.43.2702 - PERIODIC MEDICAL REVIEW OF DISABILITY BENEFIT RECIPIENTS - INITIAL NOTICE TO MEMBER

Current through Register Vol. 13, July 5, 2024
(1) MPERA will send
				written notification of medical review to a member receiving a disability
				benefit which is subject to periodic review. The notice will be sent to the
				member at the most recent address provided and will inform the member of the
				date by which medical information and records must be filed.
(2) The member will be required to have the
				results of a current medical examination filed directly with MPERA by the
				examining medical authority(ies) within 60 calendar days of initial
				notification. The medical examination must be performed by the member's
				treating physician or other competent medical authority. To be considered
				current, the date of a medical examination must be no earlier than six months
				prior to the date filed with MPERA.
19-2-403,
					 19-3-2104,
					 19-3-2141, MCA; IMP,
					 19-3-1015,
					 19-3-2141,
					 19-5-612,
					 19-6-612,
					 19-7-612,
					 19-8-712,
					 19-9-904,
					 19-13-804,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.27 - Disability Retirement - Medical Reviews › Rule 2.43.2703 - PERIODIC REVIEW OF MEDICAL EVIDENCE - NOTICE OF ADDITIONAL EVIDENCE REQUIRED

Current through Register Vol. 13, July 5, 2024
(1) The board's medical consultant and
				disability claims examiner will review all medical records previously submitted
				and those requested for the current period and submit interpretations and
				recommendations as to the current disability status of the member.
(2) If MPERA determines the records submitted
				by the member's treating physician in response to the initial notice of review
				are not current or are otherwise inadequate to complete a review, MPERA will
				send written notice to the member of the specific examinations, diagnoses, or
				tests necessary for adequate review of the disabling condition. When
				appropriate, the type of medical authority to conduct the necessary tests or
				examination will be specified or a particular physician may be appointed to
				conduct the required examinations or tests.
(3) Any medical tests requested under this
				rule will be paid for by MPERA.
(4)
				Members will be reimbursed for travel necessary to obtain the MPERA-required
				examinations or tests. Reimbursement for lodging, meals, and mileage will be at
				the rates established for state employees in Title 2, chapter 18,
				MCA.
(5) The member will be allowed
				60 days from the date of notification to complete the required examinations or
				tests and have the results sent directly to MPERA by the examining
				physician.
(6) If the member
				chooses not to provide additional medical evidence administratively determined
				as necessary, the previous medical evidence filed will be presented to the
				board along with staff recommendations regarding continuing disability of the
				member.
19-2-403,
					 19-3-2104,
					 19-3-2141, MCA; IMP,
					 19-2-406,
					 19-3-1015,
					 19-3-2141,
					 19-5-612,
					 19-6-612,
					 19-7-612,
					 19-8-712,
					 19-9-904,
					 19-13-804,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.27 - Disability Retirement - Medical Reviews › Rule 2.43.2704 - FAILURE TO RESPOND - SECOND NOTICE

Current through Register Vol. 13, July 5, 2024
(1) A
				member who fails to file all medical information as required in the initial
				notice will be sent a second notice by certified mail, return receipt
				requested. The second notice will inform the member of:
(a) their failure to submit current medical
				information and records required by the board for the review; and
(b) the date on which disability benefits
				will be suspended if the member does not provide the medical
				evidence.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.43 - PUBLIC EMPLOYEES' RETIREMENT BOARD › Subchapter 2.43.27 - Disability Retirement - Medical Reviews › Rule 2.43.2705 - SUSPENSION OF DISABILITY BENEFITS - NOTICE

Current through Register Vol. 13, July 5, 2024
(1)
				If the member fails to respond appropriately to the second notice, the MPERA
				will notify the member, by certified mail, return receipt requested, that
				disability benefits have been suspended.
(2) The suspension notice will also inform
				the member that:
(a) the disability benefit
				will be cancelled if the previously noticed medical reports and information are
				not provided to the MPERA within 30 days from the date of notice;
(b) deductions from benefits for insurance
				premiums paid to an employer-sponsored health insurance plan, if any, will
				continue to be paid on the member's behalf until such time as the board cancels
				the benefits; and
(c) disability
				benefits will not be restored until such time as the board determines the
				member has demonstrated continuous disability.