Opinion ID: 4527489
Heading Depth: 2
Heading Rank: 1

Heading: The Judicial Retirement Plan Statute

Text: The General Court of New Hampshire (legislature) enacted the Plan as a defined benefit plan providing disability, death, and retirement protection to members and their families. N.H. Rev. Stat. Ann. § 100-C:2(I). The Plan defines a member as any full-time supreme court, superior court, or circuit court judge. Id. § 100-C:1(IX). The Plan is intended for all time to meet the requirements of a qualified pension trust within the meaning of section 401(a), and to qualify as a governmental plan within the meaning of section 414(d) of the United States Internal Revenue Code of 1986, as amended. Id. § 100-C:2(I). The Plan states in the Service Retirement Benefits provision that [a]ny member who has at least 15 years of creditable service and is at least 60 years of age . . . may retire on a service retirement allowance or a reduced service retirement allowance, upon written application to the - 2 - board setting forth on what date, not less than 30 days nor more than 90 days subsequent to the filing of the application, the member desires to be retired. During such period of notification, the member may have separated from service. N.H. Rev. Stat. Ann. § 100-C:5(I).1 Retirement is defined as withdrawal from active service with a retirement allowance granted under the provisions of this chapter. Id. § 100-C:1(XIV). A member who retires with five years of creditable service but is not eligible for an SRA is entitled to the return of the member's accumulated contributions to the Plan and any interest accrued on those contributions. Id. § 100-C:5(VII). The Plan also allows a member to retire if he or she becomes disabled. The Disability Retirement Benefits provision states that [r]egardless of a member's length of service, any member who becomes permanently and totally disabled may apply to the board of trustees to retire on a disability retirement allowance . . . . Such application shall be granted provided that a physician . . . certifies that the member is mentally or physically incapacitated for further performance of duty, that such incapacity is likely to be permanent, and that such person should be retired. A member's disability retirement allowance shall be equal to 70 percent of the member's final year's salary. 1 The Plan provides that the SRA will vary with the age at which the member retires and the member's years of creditable service at retirement. N.H. Rev. Stat. Ann. § 100-C:5(II-IV). The Plan also accords death benefits to the surviving spouse or minor children of a member who dies in office. Id. § 100-C:7(I). - 3 - Id. § 100-C:6. Further, the Plan provides that, [i]f a member ceases to be a judge for reasons other than retirement or death, the amount of such member's accumulated contributions shall be paid to such member within 3 months after such member's written request therefor, provided that the member may not file a written request for such payment until at least 30 days from the date the member ceases