HB0186 - Retirement-law enforcement.
|
2001 |
State of Wyoming |
01LSO-0411.E1 ENGROSSED |
HOUSE BILL NO. HB0186
Retirement-law enforcement.
Sponsored by: Representative(s) Parady, Baker, McOmie and
Philp and Senator(s) Anderson, J. and Harris
A BILL
for
1 AN ACT relating to the
Wyoming retirement system;
2
establishing additional benefits and contributions for law
3
enforcement officers as specified; expanding scope of
4
covered law enforcement officers; defining and specifying
5
eligibility; clarifying retirement system provisions
6
accordingly; specifying implementation; providing for the
7
transfer of eligible officers as specified; conditioning
8
additional benefit implementation and payment upon timely
9
contribution payments and receipt of necessary funding;
10 providing an appropriation; and
providing for an effective
11 date.
12
13 Be It Enacted by the Legislature of the State of Wyoming:
14
15 Section 1. W.S. 9-3-431 is created to read:
16
Page 1
1 9-3-431. Law enforcement officers;
contributions;
2 benefit
eligibility; service and disability benefits; death
3
benefits; benefit options.
4
5 (a) Each law
enforcement officer shall pay into the
6
account eight and one-half percent (8.5%) of his salary to
7
fund benefits provided to law enforcement officers. Any
8
contribution required under this subsection or subsection
9
(b) of this section shall be paid by the employer from the
10 source of funds used to pay officer
salaries in order to be
11 treated as employer contributions
for the sole purpose of
12 determining tax treatment under the
United States Internal
13 Revenue Code, § 414(h). These
payments by the employer are
14 subject to W.S. 9-3-412(c).
15
16 (b) Each
employer of a law enforcement officer
17 covered under this article shall pay
into the account a
18 contribution equal to eight and
one-half percent (8.5%) of
19 the salary paid to each of its law
enforcement officers
20 covered under this article and may
pay into the account any
21 amount of the officer's share of
contributions under
22 subsection (a) of this section.
Payments under this
23 subsection shall be made monthly to
the account in
24 accordance with W.S. 9-3-413 and are
subject to the
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1
penalties imposed under W.S. 9-3-413 for delinquent
2
contributions. No additional contribution shall be imposed
3
upon the state, any city, town or county for benefits
4
provided law enforcement officers under this article.
5
6 (c) Normal
retirement benefits are payable under this
7
section to any law enforcement officer who first becomes
8
covered under this section after June 30, 2001, and who:
9
10 (i) Has at
least four (4) years of service
11 credit as a law enforcement officer
and is at least sixty
12 (60) years of age; or
13
14 (ii) Has at
least twenty (20) years of service
15 credit as a law enforcement officer
regardless of age.
16
17 (d) Early
retirement benefits are payable to any law
18 enforcement officer who first
becomes covered under this
19 section after June 30, 2001, who has
at least four (4)
20 years but less than twenty (20)
years of service credit and
21 is at least fifty (50) years of age.
22
23 (e) The normal
retirement benefit for a law
24 enforcement officer under this
section is equal to two and
Page 3
1
one-half percent (2.5%) of the highest average salary
2
multiplied by the years of the officer's service credit, as
3
determined under W.S. 9-3-417. The benefit under this
4
subsection shall not exceed seventy-five percent (75%) of
5
the officer's highest average salary. Notwithstanding W.S.
6
9-3-402(a)(xix), "highest average salary" as used in this
7
section means the average annual salary of a law
8
enforcement officer for the highest paid five (5)
9
continuous years of service.
10
11 (f) The early
retirement benefit payable under
12 subsection (d) of this section is
equal to the normal
13 retirement benefit payable under
subsection (e) of this
14 section reduced to an actuarial
equivalent amount as
15 prescribed by rule and regulation of
the board.
16
17 (g) Notwithstanding
W.S. 9-3-419(b) and on July 1 of
18 each year, benefits provided under
this section shall be
19 increased by two percent (2%) for
individuals who have been
20 receiving benefits under this
section or W.S. 15-5-301
21 through 15-5-314 for at least two
(2) years, either alone
22 or in combination with an officer,
if the individual is a
23 survivor.
24
Page 4
1 (h) Notwithstanding
W.S. 9-3-422, any law enforcement
2
officer in service for which contributions have been paid
3
because of illness or injury in the scope of employment or
4
because of illness or injury outside of the scope of
5
employment, may retire on account of a total or partial
6
disability in accordance with rules and regulations adopted
7
by the board. The board shall determine mental or physical
8
incapacitation for disability retirement under this section
9
in accordance with W.S. 9-3-422(a) and rules and regulation
10 of the board, and the cost of any
required examination or
11 test shall be paid as provided by
W.S. 9-3-422 and rule and
12 regulation of the board. Any law
enforcement officer
13 receiving a disability benefit under
this section is
14 subject to reporting, evaluation and
excess earnings
15 deduction requirements imposed under
W.S. 9-3-423 and rule
16 and regulation of the board. Upon
retirement for a
17 disability as determined and for
which a member qualifies
18 under this section, a law
enforcement officer shall for the
19 life of the officer or until the
officer is no longer
20 disabled, receive:
21
22 (i) For a
partial or total disability incurred
23 in the scope of employment, a
monthly retirement benefit
24 for the period of qualified
disability equal to sixty-two
Page 5
1 and
one-half percent (62.5%) of his salary at the time the
2
disability was incurred;
3
4 (ii) For a
partial or total disability incurred
5
outside of the scope of employment, a monthly retirement
6
benefit for the period of qualified disability equal to
7
fifty percent (50%) of his salary at the time the
8
disability was incurred.
9
10 (j) Notwithstanding
W.S. 9-3-421, any surviving
11 spouse of an officer who dies in the
scope of employment
12 shall receive a monthly payment
equal to sixty-two and one-
13 half percent (62.5%) of the
officer's salary at the time of
14 death, plus six percent (6%) of that
salary for each child
15 under age eighteen (18), not to
exceed one hundred percent
16 (100%) of the officer's salary. Any
surviving spouse of an
17 officer who dies outside of the scope
of employment shall
18 receive a monthly payment equal to
fifty percent (50%) of
19 the officer's salary at the time of
death, plus six percent
20 (6%) of that salary for each child
under age eighteen (18),
21 not to exceed one hundred percent (100%)
of the officer's
22 salary. Notwithstanding any other
provision in this
23 subsection, any surviving spouse of
any officer who retired
24 under W.S. 15-5-301 through 15-5-314
prior to July 1, 2001
Page 6
1
shall receive a monthly pension equal to two-thirds (2/3)
2
of the pension the retired police officer was receiving at
3
the time of his death, plus sixty dollars ($60.00) for each
4
child under age eighteen (18), not to exceed one hundred
5
percent (100%) of the officer's salary.
6
7 (k) Except as
provided by subsection (j) of this
8
section, benefits specified under W.S. 9-3-421 apply to
9
beneficiaries of a deceased officer covered under this
10 article.
11
12 (m) Instead of
the service retirement benefits
13 provided under this section, any
officer may elect one (1)
14 of the forms of retirement benefits
specified under W.S.
15 9-3-420. Unless otherwise provided
by a benefit option
16 selected by the officer under W.S.
9-3-420, if an officer
17 receiving benefits or his
beneficiary receiving benefits
18 under this section dies before the
total amount of benefits
19 paid to either the member or his
beneficiary or both equals
20 the amount of the officer's account
at retirement, then the
21 excess, if any, shall be paid to any
other named
22 beneficiary, if any, or to the
officer's estate.
23
Page 7
1 Section
2. W.S.
9-3-402(a)(xviii), 9-3-405(a)(ii)(B)
2
and (C), 9-3-412(a), 9-3-413, 9-3-415(a)(intro) and (b),
3
9-3-416, 9-3-417(a), 9-3-418(a), 9-3-419(b)(intro),
4
9-3-420(c), 9-3-422(a) and (b) and 9-3-430 by creating a
5
new subsection (d) are amended to read:
6
7 9-3-402. Definitions.
8
9 (a) As used in this article:
10
11 (xviii) "Law enforcement
officer" or "officer"
12 means any member who is a county
sheriff, deputy county
13 sheriff, municipal police officer, duly authorized
14 investigator of the Wyoming livestock board meeting the
15 specifications of W.S. 7-2-101(a)(iv)(E), Wyoming
16 correctional officer, Wyoming law enforcement academy
17 instructor, University of Wyoming campus police
officer,
18 jailer detention officer or dispatcher for law
enforcement
19 agencies;
20
21 9-3-405. Retirement board duties and powers.
22
23 (a) In addition
to any other duties prescribed by
24 law, the board shall:
Page 8
1
2 (ii) At the
request of any city, town or county
3
not covered by the state retirement system, negotiate terms
4
and conditions through which the city, town or county and
5
its employees could become members of the state retirement
6
system in accordance with the following terms and
7
conditions:
8
9 (B) Liabilities
for any city, town or
10 county's employees' service rendered
prior to affiliation
11 with the retirement system and
credited by the local
12 retirement program shall be amortized over a period not to 13
exceed thirty (30) years, payable by the city, town or 14
county in level dollar payments. The liabilities shall be 15 determined according to
procedures the board adopts after
16 consultation with the system
actuary;
17
18 (C) Excluding law enforcement officers, the
19 service rendered by any city, town
or county's employees
20 prior to affiliation with the
retirement system and which
21 may be credited toward retirement
under the retirement
22 system shall not exceed ten (10)
years and shall be the
23 shorter of ten (10) years or the
period from July 1, 1971
24 to the entry date of the political
subdivision into the
Page 9
1
retirement system. Service rendered by any
city, town or
2 county law enforcement officer prior
to affiliation with
3 the retirement system and which may be
credited toward
4 retirement under W.S. 9-3-431 shall
include all years
5 served as a law enforcement officer
with that city, town or
6 county;
7
8 9-3-412. Members' contributions;
payroll deductions;
9 employer
authorized to pay employee's share.
10
11 (a) Except as
otherwise provided in this section and
12 W.S. 9-3-431, every member covered under this
article shall
13 pay into the account five and
fifty-seven hundredths
14 percent (5.57%) of his salary.
Payments shall be deducted
15 each pay period from each member's
salary by the chief
16 fiscal officer of each participating
employer.
17
18 9-3-413. Employer's contributions;
transfer to
19 account; recovery of delinquent
contributions with
20 interest.
21
22 Except as provided by W.S.
9-2-1022(a)(xi)(F)(III) or (IV)
23 and
9-3-431, each employer shall pay into the account a
24 contribution equal to five and
sixty-eight hundredths
Page 10
1
percent (5.68%) of the salary paid to each of its members
2
covered under this article and may pay into the account any
3
amount of the members' share of retirement contributions.
4
These contributions, together with the members'
5
contributions, if any, shall be transferred and credited to
6
the account in a manner as directed by the board. If the
7
contributions are not transferred to the board when due,
8
they may be recovered, together with interest at the rate
9
of twelve percent (12%) per annum, in an action brought for
10 that purpose in the district court
in and for the county in
11 which the employer has its principal
office or place of
12 activity.
13
14 9-3-415. When retirement permitted; service credit.
15
16 (a) Except as provided under W.S. 9-3-431, normal
17 retirement benefits under the system
are payable to a
18 member who:
19
20 (b) Except as provided under W.S. 9-3-431, early
21 retirement benefits are payable to a
member who has at
22 least four (4) years of service and
is at least fifty (50)
23 but not yet sixty (60) years of age
or has at least twenty-
24 five (25) years of service and is
not yet fifty (50) years
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1 of
age. The early retirement benefit amount is equal to the
2
normal retirement benefit amount otherwise payable reduced
3
on an actuarial equivalent basis under rules established by
4
the board.
5
6 9-3-416. Members leaving service
without withdrawing
7 accumulated
contributions eligible for retirement; law
8
enforcement officers.
9
10 Except for law
enforcement officers, any member who has
11 left service without withdrawing his
accumulated
12 contributions and who has a minimum
of four (4) years of
13 service is eligible to receive a
retirement benefit amount
14 according to the terms of this
article, at the age
15 specified in W.S. 9-3-415(a) and
(b). Law enforcement
16 officers leaving service without withdrawing accumulated
17 contributions and who have a minimum of four (4) years of
18 service may receive a retirement benefit amount in
19 accordance with W.S. 9-3-431.
20
21 9-3-417. Determination of eligibility
for retirement;
22 board to determine equivalent for year of
service; credit
23 for military service.
24
Page 12
1 (a) The board
shall determine the total years of
2
service creditable to each member for the purpose of
3
determining eligibility for retirement under this article
4
including law enforcement officers for
retirement under
5 W.S. 9-3-431. It may
require members to file detailed
6
statements of all service as a covered member and to give
7
other necessary information as a condition to the receipt
8
of benefits under this article.
9
10 9-3-418. Amount of service retirement benefit.
11
12 (a) Except for law enforcement officers as provided
13 under
W.S. 9-3-431, the normal retirement benefit for a
14 member who first becomes covered
under this article after
15 June 30, 1981 is equal to two
percent (2%) of the highest
16 average salary multiplied by his
years of service credit.
17
18 9-3-419. Retirement benefit adjustments.
19
20 (b) Effective
July 1, 1999 and on each July 1
21 thereafter, and except as provided for law enforcement
22 officers under W.S. 9-3-431, any retirement
benefit,
23 survivor benefit or disability
benefit received by eligible
Page 13
1
individuals under this article shall be adjusted as
2
follows:
3
4 9-3-420. Option as to form of
benefit; beneficiary
5 designations.
6
7 (c) The
retirement benefits payable under optional
8
forms available under this section shall be the actuarial
9
equivalent amount of the normal benefit form under W.S.
10 9-3-415 and
if applicable, under W.S. 9-3-431.
11
12 9-3-422. Disability retirement; board
determination;
13 reports and examinations; amount; options
as to form of
14 benefit.
15
16 (a) Except as specified for law enforcement officers
17 under
W.S. 9-3-431, any member in service who has ten (10)
18 or more years of service credit during
which contributions
19 have been paid because of illness or
injury outside of or
20 in the scope of employment, or any law enforcement officer 21
in service for whom contributions have been paid because of 22
injury in the scope of employment, may retire on
account of
23 a total or partial disability in
accordance with rules and
24 regulations adopted by the board. In
determining mental or
Page 14
1
physical incapacitation for disability retirement under
2
this section, the board may require physician reports,
3
medical examinations, functional capacity evaluations,
4
vocational examinations and other necessary reports and
5
examinations for purposes of this section. The costs of any
6
functional capacity evaluation, vocational examination or
7
other specialized test required under this subsection shall
8
be paid from the retirement account.
9
10 (b) Upon
retirement for a total disability and except
11 as provided under W.S. 9-3-431 for law enforcement
12 officers, a member shall receive a monthly
disability
13 retirement benefit for the period of
his disability equal
14 to one hundred percent (100%) of his
service retirement
15 benefit under this article as if the
member was eligible
16 for normal retirement benefits. Upon
retirement for a
17 partial disability, a member shall
receive a monthly
18 disability retirement benefit for
the period of his
19 disability equal to fifty percent
(50%) of the normal
20 retirement benefit payable to the member
as if the member
21 were eligible for normal retirement
benefits. Disability
22 benefits are payable for the life of
the member or until
23 the member is no longer disabled.
24
Page 15
1 9-3-430. Application for benefits;
benefit payment
2 effective
dates; minimum distribution rules.
3
4 (d) This section
applies to benefits payable under
5 W.S. 9-3-431.
6
7 Section 3. W.S. 9-3-412(d)
and 9-3-415(f) are
8
repealed.
9
11
12 (a) Not
later than June 30, 2001, each city, town or
13 county with law enforcement officers
covered under the
14 Wyoming retirement system or under a
police pension fund
15 established pursuant to W.S.
15-5-301 through 15-5-314,
16 with the exception of the city of
Cheyenne, shall transfer
17 the covered officers to the
retirement system for coverage
18 under W.S. 9-3-431, as created by
section 1 of this act, or
19 ensure retirement system coverage
for its officers is under
20 W.S. 9-3-431. In addition, all
assets of any police pension
21 fund shall be transferred by the
city, town or county to
22 the retirement system not later than
June 30, 2001. The
23 police pension fund of the city of
Cheyenne shall be
24 transferred to the retirement system
on or before June 30,
Page 16
1
2004 to carry out the purpose of W.S. 9-3-431 and other
2
applicable sections under W.S. 9-3-401 through 9-3-431,
3
provided any such funds shall be sufficient to pay for any
4
liability created under W.S. 15-5-301 through 15-5-314
5
prior to the date of transfer.
6
7 (b) Coverage of Wyoming law
enforcement academy
8
instructors, investigators of the Wyoming livestock board,
9
and Wyoming correctional officers under W.S. 9-3-431 as
10 created by section 1 of this act,
and the transfer of law
11 enforcement officers covered under a
police pension fund of
12 a city, town or county to coverage
under W.S. 9-3-431, as
13 created by section 1 of this act,
shall not be implemented
14 by the Wyoming retirement board
until funds payable to the
15 Wyoming retirement system are
received under this act for
16 deposit into the retirement account,
as necessary for
17 maintaining the actuarial integrity
of the account and
18 funding any unfunded liability, for
years of service prior
19 to July 1, 2001, or in the case of
the city of Cheyenne,
20 for the years of service prior to
the actual entry into the
21 Wyoming retirement system.
22
23 (c) In
addition to subsection (b) of this section,
24 W.S. 9-3-431, as created by section
1 of this act, shall
Page 17
1 not
be implemented by the Wyoming retirement board until
2
the amount appropriated under section 5 of this act is
3
deposited into the Wyoming retirement account, and
4
contributions required under W.S. 9-3-431(a) and (b), as
5
created under section 1 of this act, are paid to the
6
Wyoming retirement system for deposit into the retirement
7
account for the period of covered service beginning July 1,
8
2001, and ending August 31, 2001.
9
10 Section 5. Fourteen million
three hundred seventy-
11 seven thousand dollars
($14,377,000.00) is appropriated
12 from the general fund to the Wyoming
retirement account for
13 purposes of this act.
14
15 Section 6. This act is effective July 1, 2001.
16
17 (END)
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