reglab/statecodes huggingface dataset:
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 1 - MEMBERSHIP › Section 80-1-10 - Eligible employers

Current through Register Vol. 43, No. 28, July 11, 2024
(a) For the purpose of determining whether or not an entity is an "eligible employer" under K.S.A. 74-4902(13)  and K.S.A. 74-4910  of the act, and amendments thereto, the entity shall qualify under the standards controlling the system's governmental-plan status as provided in 26 U.S.C. § 414(d) of the federal internal revenue code, which is defined in K.S.A. 74-4902(35), and amendments thereto, requiring that only governmental units, or agencies or instrumentalities of governmental units, shall be eligible employers. The following factors shall be considered when determining whether an employer constitutes an instrumentality of a governmental unit:
(1) The existence of any specific legislation authorizing the employer;
(2) the source of funds for the employer;
(3) the manner in which the trustees or operating board members of the employer are selected;
(4) the governmental unit's consideration of the employees to be employees of the governmental unit; and
(5) the degree of control that the state or local government has over the employer.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 1 - MEMBERSHIP › Section 80-1-11 - Continuous employment construed; reorganization

Current through Register Vol. 43, No. 28, July 11, 2024
The consolidation, reorganization, combination, or separation of a participating employer from one unit into two or more units, or from two or more units into a smaller number of units, shall not result in an interruption of an employee's continuous employment in a covered position for the same employer, for purposes of determining credited service under K.S.A. 74-4913, and amendments thereto, when the employee's position is or was continuously under the control of one of the units so consolidated, reorganized, combined, or separated.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 2 - MULTIPLE ENROLLMENT › Section 80-2-1 - Multiple employment; definition and requirements

Current through Register Vol. 43, No. 28, July 11, 2024
Except for members of the legislature covered by K.S.A. 74-4994(5), and amendments thereto, in any case in which an individual holds more than one position, office, or employment with different participating employers that is covered by the retirement system, the following provisions shall apply to the individual's membership.
(a) "Dual employee" means any employee who holds covered positions with two or more participating employers and who meets the eligibility requirements for membership at each position. For each dual employee, coverage under each position shall be determined separately, in accordance with the provisions of the act and the membership rules and regulations.
(b) "Concurrent employee" means any school employee who holds more than one position with different participating school employers but who does not qualify for membership under any one participating school employer. Each concurrent employee shall qualify for membership if the total required hours of all positions equal or exceed 630 hours per year. The burden of electing coverage under the concurrent employee provisions shall be on the employee.
(c) Contributions shall be deducted from the salary of all positions that qualify for coverage, and service shall be credited pursuant to K.A.R. 80-2-2.
(d) "Totality of employment" means that employee and employer contributions shall be remitted on the compensation of all positions filled by an employee with the same participating employer, if at least one position meets the definition of employee in K.S.A. 74-4902(14)  or K.S.A. 74-4932(4), and amendments thereto. All state of Kansas agencies, including board of regents institutions, shall constitute one employer. An employee of any state agency in a covered position who also works in a non-covered position for the same or another state agency shall have contributions withheld from compensation for all positions.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 2 - MULTIPLE ENROLLMENT › Section 80-2-2 - Multiple employment prior service credit; contributions; termination; retirement; construed

Current through Register Vol. 43, No. 28, July 11, 2024
For all service credit purposes, all multiple employment shall be combined as though it were for a single employer.
(a) Prior service credits shall be given for all periods of prior service in all covered positions: Provided, That no more than one month of credit shall be given for any one specific calendar month of service. Participating service credits shall be given for all periods of participating service in all covered positions as reported by the employer: Provided, That no more than one quarter of credit shall be given for any one specific calendar quarter of service.
(b) For all claims purposes a multiple enrollment account shall be treated as though the individual were in one position.
(1) Refunds of accumulated contributions shall be made only in the event of termination of employment in all positions covered by the retirement system.
(2) Eligibility for a retirement benefit shall only be reached upon termination of all employment in positions covered by the retirement system.
(3) In the event of retirement, benefits shall be based upon the combined credited service and compensation from all positions covered under the retirement system. For the purposes of determining "final average salary," only the compensation upon which contributions are received shall be used.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 2 - MULTIPLE ENROLLMENT › Section 80-2-3 - Multiple employment; designation of beneficiary

Current through Register Vol. 43, No. 28, July 11, 2024
An individual in multiple employment may for administrative reasons complete enrollment and other forms prescribed by the board of trustees, and if different designations of beneficiary are received, the board will recognize only the last one filed with the retirement system.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 2 - MULTIPLE ENROLLMENT › Section 80-2-4 - Multiple employment; prior service annual salary

Current through Register Vol. 43, No. 28, July 11, 2024
An individual who is in multiple employment on the entry date of one of his employers and at a later date another of his employers becomes a participating employer, his prior service annual salary shall be determined by adding the compensation the member received from all participating employers in any one of the three years immediately prior to the entry date of the first employer.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 3 - CREDIT AND BREAKS IN SERVICE › Section 80-3-3 - Same; break in service; defined

Current through Register Vol. 43, No. 28, July 11, 2024
For prior service credit purposes, any period in which the employee was off the payroll of his entry date employer, except when on military leave or leave of absence, shall constitute a break in service. This rule shall not apply to members coming within the purview of rule 80-3-1. For prior service credit purposes, military leave credit shall not be given under rule 80-3-3 if the employee does not return to employment with the employer from whose employment he went on military leave and who was his employer on the employer's entry date.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 3 - CREDIT AND BREAKS IN SERVICE › Section 80-3-4 - Participating service credit; granted when; leaves of absence; military leave; contributions

Current through Register Vol. 43, No. 28, July 11, 2024
For the purpose of determining participating service credit, if an employee is on leave of absence, without pay, the employee shall be identified as being in this category by the employer on the remittance report. Military leave shall be creditable at the rate of one quarter of credit for each calendar quarter of military leave. For the purpose of determining participating service credit, these military leave credits shall not apply if the employee does not return to employment in accordance with K.S.A. 74-4902(22), and amendments thereto, with a participating employer. No contributions shall be made by the member or the member's employer specifically for the period of military leave. All participating employers shall share in the liabilities created by the granting of service credits for military leave.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 3 - CREDIT AND BREAKS IN SERVICE › Section 80-3-7 - Participating service; recording of; compensation

Current through Register Vol. 43, No. 28, July 11, 2024
Participating service shall be recorded for a member for each calendar quarter for which contributions based on compensation for service are reported by the employer. No more than one quarter of credit shall be given for any calendar quarter: Provided, This rule shall not modify or change the provisions of rule and regulation 80-3-4.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 3 - CREDIT AND BREAKS IN SERVICE › Section 80-3-9 - Withdrawal of contributions; payment of interest on account

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Any member formally challenging termination of employment by means of any administrative or judicial review process shall not be eligible to apply for withdrawal until the process has been concluded. The "administrative or judicial review process" shall mean any proceeding under the civil service act, K.S.A. 75-2925  et seq.; the administrative procedure act, K.S.A. 77-501  et seq.; and the act for judicial review and civil enforcement of agency actions, K.S.A. 77-601  et seq. Any member who succeeds in a challenge and is returned to employment by the employer shall have no break in service if the member is awarded back wages or salary. Payments of back wages or salary that result from a successful challenge shall be subject to employer and employee contributions.
(b) Each member who is not employed by a participating employer shall be deemed to have withdrawn that member's accumulated contributions and to have terminated membership in the retirement system and forfeited all membership rights, except the right to receive a refund of accumulated contributions, at the time the application for withdrawal is received in the office of the retirement system. Submission of this application shall be irrevocable.
Credit and Breaks in Service
(c) A member account for which a valid application for withdrawal is received in the office of the retirement system before June 30 shall not be credited with interest on June 30 as provided in K.S.A. 74-4922(a), and amendments thereto; this ineligibility for interest crediting shall include any member account for which a valid application for withdrawal is received before June 30 and is required to be held for processing for up to 90 days pending spousal consent pursuant to K.S.A. 74-4917b(2)(b), and amendments thereto. A valid application for withdrawal shall be fully completed according to the instructions on the KPERS withdrawal application form.
(d) Payment by the retirement system of the accumulated contributions shall be deemed final at the time the payment is made, and neither shall additional contributions be accepted from nor rebates be made to former employers of the withdrawn member after the retirement system makes the payment.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 3 - CREDIT AND BREAKS IN SERVICE › Section 80-3-11 - Prior service credit; proof of

Current through Register Vol. 43, No. 28, July 11, 2024
In the event that a member making claim for prior service credit finds that such prior service cannot be verified by the employer from official records of the employer due to the nonexistence of the records of said employer, the member shall submit proof of such prior service such as may be required by the board of trustees of the retirement system.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 3 - CREDIT AND BREAKS IN SERVICE › Section 80-3-12 - Military service credit, time for claiming

Current through Register Vol. 43, No. 28, July 11, 2024
An employee who returns from military service to the employment of a participating employer must provide the employer and retirement system with the original or a certified copy of his military discharge or separation papers within three months after his reemployment with said participating employer when it is his desire to claim his military service credit. In the event that such employee fails to file, within the time herein before prescribed, it shall be presumed he has waived service credit for the period of military service. However, if any person shall present evidence satisfactory to the board that his failure to file such military separation papers within said time period was due to lack of knowledge or incapacity on his part, said military service credit may be re-established at a later date.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 3 - CREDIT AND BREAKS IN SERVICE › Section 80-3-14 - Years of service; early retirement or vested benefit; computation of

Current through Register Vol. 43, No. 28, July 11, 2024
For the purpose of computing the number of years of service to determine the eligibility of a member for an early retirement or a vested benefit, the years and months of credited prior service and the years and quarters of credited participating service shall be combined before rounding to the nearest whole year.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 3 - CREDIT AND BREAKS IN SERVICE › Section 80-3-15 - Participating service; purchase of year of service

Current through Register Vol. 43, No. 28, July 11, 2024
If an individual has a year of service followed by a period of participating service that has been forfeited because of termination of employment and withdrawal of contributions, this member shall first have the forfeited participating service reinstated under the provisions of K.S.A. 74-4919, and amendments thereto, before participating service credit for the year of service preceding the forfeited service may be purchased.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 3 - CREDIT AND BREAKS IN SERVICE › Section 80-3-16 - Military service; purchase of credit for

Current through Register Vol. 43, No. 28, July 11, 2024
(a) For the purpose of purchasing participating service credit under K.S.A. 74-4919h, and amendments thereto, active service in the armed forces shall not include periods of active duty for training. Periods of reserve time to fulfill the initial service requirements of 10 U.S.C. § 651(a) as in effect on the date the member's service commenced, including active duty for training, may be purchased at the rate of one quarter for each year of service in active or inactive reserves.
For the purpose of determining the amount of participating service credit that may be purchased, the member's military service shall be converted to months and divided by three to determine the number of quarters that may be purchased. Any fractional remainder shall constitute a quarter that may be purchased.
(b) Notwithstanding subsection (a) of this regulation, all requirements of the uniformed services employment and reemployment rights act of 1994, chapter 43 of title 38 U.S.C., as defined in K.S.A. 74-4902(36), and amendments thereto, shall be observed by the retirement system.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 4 - MEMBERS' ACCOUNTS › Section 80-4-1 - Members' accounts; identification of

Current through Register Vol. 43, No. 28, July 11, 2024
Members' accounts during active service shall be maintained on the basis of social security numbers. In addition, special identifying retirement system numbers may be assigned at the time of claim, termination of service, or death.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 4 - MEMBERS' ACCOUNTS › Section 80-4-4 - Members' accounts; reconciliation of

Current through Register Vol. 43, No. 28, July 11, 2024
In order to facilitate the reconciliation of members' accounts upon withdrawal, death, or retirement, no rebates or additional contributions shall be made if these adjustments involve amounts of $25 or less. Any internal adjustments that may be required shall be made from time to time by transfer from and to the retirement benefit accumulation reserve.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-1 - Retirement allowance calculation; basis of

Current through Register Vol. 43, No. 28, July 11, 2024
The following procedures shall be used for the purpose of determining the basis of the retirement allowance calculation.
(a)
(1) Months of prior service credited to a member shall be divided by 12 to arrive at the total number of years. If the remainder is less than six months, it shall be disregarded. If the remainder is six months or more, it shall be counted as an additional year.
(2) Quarters of participating service credited to a member shall be divided by four to arrive at the total number of years. All quarters of purchased service shall be combined with other service before calculation of total years. If the remainder is two quarters or more, it shall be counted as an additional year; if the remainder is less than two quarters, it shall be disregarded.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-6 - Compensation; defined

Current through Register Vol. 43, No. 28, July 11, 2024
(a) For the purpose of determining contributions to the retirement system for participating service, the compensation of the member shall include the following, with exceptions as noted in subsection (b):
(1) All amounts upon which the employer withholds and pays federal withholding, social security tax, or medicare tax. These amounts shall include the imputed taxable value of any economic advantage, opportunity, or privilege granted to the member by the employer;
(2) to the extent not included in paragraph (1) above, all amounts sheltered from income taxation under 26 U.S.C. §§ 125, 403(b), and 457 of the federal internal revenue code, as defined in K.S.A. 74-4902(35), and amendments thereto; and
(3) to the extent not included in paragraphs (1) and (2) above, all amounts that represent the value of maintenance, board, lodging, laundry, tuition assistance, goods and services, and other allowances to members by employers in lieu of money; and
(4) for members who were first employed in a covered position before July 1, 1993, the amount of lump-sum termination payments for vacation, sick leave, and compensatory time.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-9 - Date of birth; proof of

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Retirement benefits shall be approved for payment to a member only after proof of the date of birth of the member. A member making application for retirement benefits shall present any evidence of date of birth that may be required by the board of trustees of the public employees retirement system.
(b) Additional proof of date of birth may be required by the board of trustees if the document or documents submitted are not, in the opinion of the board of trustees, sufficient evidence of proof of date of birth. A photocopy of the proof of date of birth shall be attached to or made a part of the application for retirement benefits. Listed below are materials that may be used as proof of date of birth, the first item on the list being the most acceptable and the following items listed in the order of preference:
(1) A birth certificate;
(2) a baptismal certificate or a statement as to the date of birth shown by a church record, certified by the custodian of this record;
(3) notification of registration of birth in a public registry of vital statistics;
(4) certification of record of age by the U.S. census bureau;
(5) hospital birth record, certified by the custodian of this record;
(6) a foreign church or government record;
(7) a signed statement by the physician or midwife who was in attendance at birth, as to the date of birth shown on these records;
(8) naturalization record; or
(9) immigration papers.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-10 - Designation of beneficiaries

Current through Register Vol. 43, No. 28, July 11, 2024
A member may designate any natural person or persons, trust, or estate as beneficiary. This designation may be made on the designation of beneficiary form or a written document filed with the system. Any documents other than the forms furnished by the system shall state the name, address, relationship, and date of birth or other information of sufficiency to establish the identification of the individual so designated. The written notice shall be dated and signed by the member, and the signature shall be witnessed by an individual other than a designated beneficiary. Attorneys-in-fact, conservators, and guardians shall not change any designation of beneficiary.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-11 - Designation of beneficiary; recognition upon receipt

Current through Register Vol. 43, No. 28, July 11, 2024
Except as applicable under   K.A.R. 80-5-18,  only those designations of beneficiary that are received in the retirement system office shall be recognized by the board of trustees. Eligible employees who are in their year of service shall file the beneficiary form with the employer. The employer shall keep the form on file until the employee becomes a member or dies. At that time, any completed beneficiary forms received by the designated agent shall be sent to the retirement system office, along with all other appropriate forms.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-13 - Designation of beneficiary; multiple; recognition of

Current through Register Vol. 43, No. 28, July 11, 2024
When more than one designation of beneficiary has been made by a member, the latest one received in the retirement system office, or employer office as provided in   K.A.R. 80-5-11,  shall be recognized by the board of trustees.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-15 - Retirement date; leaves of absence and vacations, break in service requirement

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Unless otherwise specified in the retirement act, the retirement date shall be no earlier than the later of the first day of the month following the member's last day on payroll or the first day of the month following receipt of the retirement application in the retirement system office. For the purpose of administration of the act, a member shall not be deemed to have retired while the member is on vacation leave, terminal leave, sick leave, or any other leaves of absence. Payment for these leaves shall be considered compensation for employment within the meaning of the act.
(b) For the purpose of retirement, a member shall terminate employment with all participating employers and shall not return to employment with a participating employer in a covered position until the member has a break in service. A break in service shall be a period of time during which the member is not employed by any participating employer and shall include the first day of the retirement month.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-16 - Retirement life certain options; designation of beneficiary

Current through Register Vol. 43, No. 28, July 11, 2024
In the event of the death of a retired member who has selected one of the life certain retirement options (life annuity with 5, 10, or 15 years certain), and in the further event of the death of the designated beneficiary after the death of the retirant but before the 5-, 10-, or 15-year certain period has elapsed, the balance of the monthly benefit payments due under this option shall be paid to the person designated by the beneficiary, otherwise to the beneficiary's estate.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-17 - Child; defined

Current through Register Vol. 43, No. 28, July 11, 2024
For the purposes of K.S.A. 74-4902(11)  of the act, the word "child" as used therein shall be deemed to include a son or daughter irrespective of age; an adopted son or daughter, an illegitimate son or daughter provided the member parent is its mother or in the case of the member parent being its father, the acknowledged son or daughter of said member. Said word "child" shall not be deemed to include stepchildren of the member, grandchildren, nor unacknowledged illegitimate children of a male member. Nor shall the fact that a member stands in loco parentis to a person be construed as bringing said person within the meaning of the word "child" except as herein specifically provided.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-18 - Designation of beneficiary; filing with institution

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Members of the faculty and other persons employed by educational institutions under the management of the state board of regents and the state board of education who are receiving assistance in the purchase of a retirement annuity as set out in K.S.A. 74-4925, and amendments thereto, and who are members for the purpose of having provided the "insured death benefit" and "long-term disability benefit" as prescribed in K.S.A. 74-4927, and amendments thereto, shall designate beneficiaries on forms provided by the system and shall file the designation of beneficiary with the designated agent for the institution. The designation of beneficiary shall become effective upon the filing of a properly completed form with the designated agent and shall cancel any and all other designations of beneficiaries that may have been made for payments of benefits under the Kansas public employees retirement system. If a member described above who has previously attained membership in the Kansas public employees retirement system files a designation of beneficiary as provided above, the designated agent of the institution shall immediately forward the designation of beneficiary to the retirement system.
(b) K.A.R. 80-5-10 through 80-5-14 shall apply to employees of the educational institutions specified above, as appropriate.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-19 - Partial lump sum option; death of member

Current through Register Vol. 43, No. 28, July 11, 2024
(a) If a married member who has elected the partial lump sum option pursuant to K.S.A. 74-4918(3)(G), and amendments thereto, dies after the member's retirement date and before the distribution of the partial lump sum, the partial lump sum may be distributed to the member's surviving spouse.
(b) If an unmarried member who has elected the partial lump sum option pursuant to K.S.A. 74-4918(3)(G), and amendments thereto, dies after the member's retirement date and before the distribution of the partial lump sum, the partial lump sum may be distributed to the member's beneficiary or beneficiaries.
(c) To the extent allowed under federal tax law, any lump sum that is distributed to a surviving spouse as specified in subsection (a) may be rolled over to a traditional individual retirement account (IRA).
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-20 - Partial lump sum option; commencement of monthly benefits

Current through Register Vol. 43, No. 28, July 11, 2024
(a) If a member elects a partial lump sum option pursuant to K.S.A. 74-4918(3)(G)  and amendments thereto, the member's monthly payments shall commence on the first regular monthly payment date after the system has paid the member the partial lump sum distribution according to the option chosen.
(b) The member's first monthly benefit payment shall include all monthly payments that are due and owing on the date the first monthly payment is made.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-21 - Partial lump sum option; recovery of debt owed by member to system

Current through Register Vol. 43, No. 28, July 11, 2024
If a member elects a partial lump sum option pursuant to K.S.A. 74-4918(3)(G)  and amendments thereto, any debt owed by the member to the system may be recovered as an offset against the member's partial lump sum distribution.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 5 - RETIREMENT › Section 80-5-22 - Partial lump sum option; actuarial assumptions used in calculating partial lump sum distribution

Current through Register Vol. 43, No. 28, July 11, 2024
If a member elects a partial lump sum option pursuant to K.S.A. 74-4918(3)(G)  and amendments thereto, the assumptions used in establishing the actuarial present value of the benefit shall consist of the following:
(a) An assumed annual investment return of eight percent, compounded annually; and
(b) mortality rates in the "mortality table" adopted by the KPERS board of trustees on January 19, 2001, which is hereby adopted by reference.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 6 - ACTUARIAL TABLES › Section 80-6-4 - Value of workmen's compensation benefits, determination of

Current through Register Vol. 43, No. 28, July 11, 2024
(a) For the purpose of determining the value of "any workmen's compensation benefits paid or payable to the recipient of an accidental total disability benefit" under K.S.A. 74-4916(3)  (g) to be deducted from the amounts payable under the provisions of clause (a) of subsection (3) of said section, the amount paid for medical and hospital expenses shall be disregarded. In the case of any accidental total disability benefit approved on or after May 15, 1973, the amount of any attorney fees allowed under K.S.A. 1972 Supp. 44-536  and acts amendatory thereof and supplemental thereto shall be disregarded if the award for disability compensation is equal to 75% or more of the maximum award which could be made for disability compensation under the workmen's compensation act at the time disability commenced.
(b) In determining the amount of the annual benefit provided in K.S.A. 74-4916(3)  (a) in those cases where workmen's compensation benefits are paid or payable to the recipient of such annual benefit the following formula shall be used in making the calculation:
Present value of one-half (1/2) of the member's final average salary less the present value of all workmen's compensation benefits paid or payable divided by the present value of one-half (1/2) of the member's final average salary. This quotient is to be multiplied by one-half (1/2) the final average salary. This formula may be expressed as:
(Present value of 1/2 FAS) minus (Present value Workmen's Compensation Benefit) / (Present value of 1/2 FAS) * (1/2 FAS)
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 7 - INSURANCE › Section 80-7-1 - Annual rate of compensation

Current through Register Vol. 43, No. 28, July 11, 2024
(a) "Annual rate of compensation" as used in K.S.A. 74-4927, and amendments thereto, shall mean either the current annual rate of pay or the amount of compensation the member earned in the last 12 months before the date of the member's death or disability, whichever is higher.
(b) At the time of death or disability, the employer shall certify to the retirement system the current annual rate of pay of the member and the amount of compensation actually earned by the member in the 12-month period immediately preceding the month in which the member's death or disability occurred.
(c) If the member was employed fewer than 12 months at the time of death or disability, the employer shall certify the current annual rate of pay of the member and the amount of compensation actually earned by the member for the period of time during which the employee was actually employed.
(d) If an employer has designated, in writing, certain positions that are filled by employees who from time to time are not actively employed but who are permanent employees who will return to active employment at a date certain, not to exceed 92 days, these employees shall be considered active employees for insurance purposes during this period. No employer may designate any position or employee as provided above more than once in any 12-month period. The annual rate of compensation for these employees shall be certified by the employer at the time any claim for insurance benefits is made. Each member's "annual rate of compensation" during the period the member is not actively employed shall be computed as set forth above. This computation shall be as of the first day of the period in which the employee was so classified.
(e) The annual rate of compensation on or before the date of disability or death for members who are state of Kansas employees shall be based upon the records maintained by the division of personnel of the department of administration.
(f) If a member becomes disabled and subsequently dies without returning to active employment, the "annual rate of compensation" for any death benefits shall be the same compensation that was determined at the time the disability commenced or in the 12-month period immediately preceding the month in which the member's separation from the payroll occurred, whichever is higher. If the member is disabled for five years or more, the compensation shall be adjusted pursuant to K.S.A. 74-4927(2)(C), and amendments thereto.
(g) For the purpose of this regulation, retroactive changes made after the date of death or disability shall be considered in determining the annual rate of compensation. In case of doubt, "annual rate of compensation" shall be determined by the board.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 8 - BOARD ELECTION › Section 80-8-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) "Board" means the board of trustees of the Kansas public employees retirement system (KPERS).
(b) "Executive Secretary" means the executive secretary of the Kansas public employees retirement system (KPERS).
(c) "Member" means an active or retired member of the system.
(d) "System" means the Kansas public employees retirement system (KPERS), the Kansas police and firemen's retirement system, and the retirement system for judges.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 8 - BOARD ELECTION › Section 80-8-2 - Nominations

Current through Register Vol. 43, No. 28, July 11, 2024
Any member who desires to be a candidate for election to the board may have the member's name placed on the ballot by submitting a petition to the board that meets the following conditions.
(a) Each petition shall be accompanied by the signatures of at least 100 members of the system who desire to have the petitioner's name on the ballot. Each signature shall include all or part of the signer's social security number as required by the system. The signature of each active member shall include the name of the member's current employer. The signature of each retired member shall include the name of the signer's employer at the time of retirement. The petition shall be in a form provided by the system.
(b) Each petitioner shall submit a resume of qualifications. The resume shall be limited to 150 words and shall contain only biographical data. The petitioner's views on issues and other election comments shall not be permitted. The resume shall be in a form acceptable to the board, which shall be provided to the petitioner following approval of a valid petition.
(c) Each petitioner's membership in the system and the signature and membership of at least 100 of the signers of each petition shall be verified by the executive secretary.
(d) The notice to submit petitions shall be distributed in the year preceding the year in which the term of an elected trustee expires. The notice shall announce the forthcoming election and shall contain any other information that the executive secretary deems appropriate.
(e) Each petition shall be received in the system's office on or before 5:00 p.m. central standard time of November 30 in the calendar year preceding the expiration of the term of an elected trustee and shall be verified only for the election announced in the notice described in subsection (d) above.
(f) When there is only one nomination for a vacancy, the candidate shall be declared to be elected to the board at the April meeting.
(g) System employees shall not be nominated and shall not stand for election to the KPERS board of trustees.
(h) School members may nominate and vote for only school members. Non-school members may nominate and vote for only non-school members.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 8 - BOARD ELECTION › Section 80-8-3 - Voting

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Voice Response Voting.
(1) Contents.
(A) Candidate listings shall be prepared by the executive secretary and shall:
(i) List in alphabetical sequence the names of the candidates; and
(ii) contain a resume of not more than 150 words listing the qualifications of each candidate.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 8 - BOARD ELECTION › Section 80-8-4 - Election committee

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The executive secretary shall appoint an election committee of three members who shall supervise the voting process. This supervision shall include the following:
(1) tallying the voice response votes;
(2) opening and tallying the alternate paper ballots; and
(3) certifying to the board the results of the election upon completion of the tally.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 8 - BOARD ELECTION › Section 80-8-6 - Time computation

Current through Register Vol. 43, No. 28, July 11, 2024
In computing any period of time, the day of the act, event or default after which the designated period of time begins to run shall not be included. The last day of the period shall be included unless it is a Saturday, Sunday or holiday, in which case the last day shall be the next day following the Saturday, Sunday or holiday.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 8 - BOARD ELECTION › Section 80-8-7 - Vacancy

Current through Register Vol. 43, No. 28, July 11, 2024
In the case of a vacancy of a trustee elected by the members, the vacancy may be filled for the unexpired term by the appointment of a member by the remaining trustees of the board, in accordance with the standards for eligibility provided in K.S.A. 74-4905(a)(2), and amendments thereto. A vacancy by a trustee elected by school members shall be filled only with a school member, and a vacancy by a nonschool trustee shall be filled only with a nonschool member.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 9 - INVESTMENTS › Section 80-9-1 - Common stock investment program

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The term "book value," as used in K.S.A. 74-4921(5)(a)  and amendments thereto, shall mean the original cost as adjusted according to generally accepted accounting principles, which shall be referred to as the "adjusted original cost."
(b) Compliance with K.S.A. 74-4921(5)(a), and amendments thereto, shall be measured by dividing the adjusted original cost of the system's common stock investments by the adjusted original cost of the system's aggregate investments in all asset classes.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 9 - INVESTMENTS › Section 80-9-2 - Alternative investment program

Current through Register Vol. 43, No. 28, July 11, 2024
(a) As used in K.S.A. 74-4921(5)(b), and amendments thereto, the following shall apply:
(1) The "total of such alternative investments" shall mean the total value of funds actually invested in alternative investments and shall not include amounts committed for future investment.
The total value of funds actually invested in alternative investments shall be determined by using market-value methodology.
(2) The "total investment assets of the fund" shall be determined by using market-value methodology.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 45 - STATE SCHOOL RETIREMENT SYSTEM; RETIREMENT CREDIT › Section 80-45-1 - Certification of teachers required to receive service credit

Current through Register Vol. 43, No. 28, July 11, 2024
Any school employee performing service as a teacher in any school year must be the holder of a valid teaching certificate issued by the superintendent of public instruction on or before April 15 in order to receive service credit for such school year.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 45 - STATE SCHOOL RETIREMENT SYSTEM; RETIREMENT CREDIT › Section 80-45-2 - Substitute school service defined

Current through Register Vol. 43, No. 28, July 11, 2024
For the purpose of construing and applying the provisions of K.S.A. 72-5512, a retired school employee:
(a) Shall be considered to be performing school service as a substitute employee when he temporarily replaces a regular employee or when temporarily employed for an unfilled position until such time as a permanent employee can be secured, and when paid a per diem or at an hourly, weekly or monthly rate; and
(b) when performing such substitute service, any fractional part of a day of such performance shall be counted as one day of school service.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 45 - STATE SCHOOL RETIREMENT SYSTEM; RETIREMENT CREDIT › Section 80-45-3 - Teaching day defined

Current through Register Vol. 43, No. 28, July 11, 2024
The term "teaching day" in K.S.A. 1965 Supp. 72-5512, is defined as one school day or any fractional part thereof.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 45 - STATE SCHOOL RETIREMENT SYSTEM; RETIREMENT CREDIT › Section 80-45-4 - Participation of full-time school lunch employees required

Current through Register Vol. 43, No. 28, July 11, 2024
After September 1, 1965, any full-time school lunch employee on the regular payroll of a school district shall establish membership in the Kansas school retirement system unless exempted under the options provided in K.S.A. 72-5531. Such an employee shall be classified as full time when the job assignment requires 30 or more hours per week.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 50 - POLICE AND FIREMEN; GENERAL › Section 80-50-2 - Application for participation

Current through Register Vol. 43, No. 28, July 11, 2024
(a) No application for participation by an eligible employer for current employees shall be accepted unless it includes coverage for future employees. A supplemental application to provide coverage for an additional group or groups of employees of the participating employer shall be accepted by the board, with the additional coverage becoming effective on January first of the succeeding year.
(b) The term "employee groups," as used in K.S.A. 74-4954(1), and amendments thereto, shall apply to only two groups of employees: police and firemen as defined in K.S.A. 74-4952, and amendments thereto. The provision for a supplemental application shall apply to any employer who has not applied for membership of both its police and firemen, and who wishes to add one of those groups after its initial application.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 50 - POLICE AND FIREMEN; GENERAL › Section 80-50-3 - Request for proposal for coverage

Current through Register Vol. 43, No. 28, July 11, 2024
(a) An eligible employer who desires to affiliate with the retirement system or a participating employer who wishes to file a supplemental application for coverage of an additional group or groups of employees, as provided in K.S.A. 74-4954, and amendments thereto, shall, before filing an application for affiliation or a supplemental application for coverage, request the board to submit a proposal for the coverage that the employer desires not less than 60 days before filing the applications, unless the time is shortened by the board. The request for a proposal shall be on the forms provided by the retirement system and shall furnish all necessary data from which the proposal may be prepared.
(b) The data shall be forwarded to the actuary of the retirement system, who shall prepare an estimate of the employer's contribution rate for the employer based on the data furnished and who shall furnish a written statement regarding its study to the board and to the employer. The cost of the study by the actuary shall be paid by the eligible employer requesting the study. The actuary shall prepare a written statement of the costs, and the employer shall make payment directly to the actuary.
Kansas Administrative Regulations › Agency 80 - KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM › Article 50 - POLICE AND FIREMEN; GENERAL › Section 80-50-6 - Benefit reduced by social security benefit

Current through Register Vol. 43, No. 28, July 11, 2024
In determining the amount of benefit payment reductions in the case of a member whose employment is covered by social security as provided in K.S.A. 74-4966, and amendments thereto, the following principles shall apply.
(a) Full social security benefits, not including medicare benefits, shall be considered. These benefits shall include both primary and secondary benefits.
(b) The act recognizes that employment with a participating employer is the primary source of the employees' working-life income; therefore, the determination of the amount of the reduction in benefits related to the social security benefits accruing from employment with the participating employer shall be based on the following formula:
1/2 of total wages covered by social security from participating employers from January 1, 1956 to date of retirement or death / total of all wages covered by social security from January 1, 1956 * Social Security * Benefit
(c) The reduction in benefits shall be made as soon as the benefit recipient becomes eligible to receive social security benefits.
(d) The annual dividend payments pursuant to K.S.A. 74-49,111  shall be the same current reduced benefit as in subsections (a), (b), and (c) above, which shall include all current cost-of-living adjustments.