78.510 Definitions for KRS 78.510 to 78.852.

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78.510 Definitions for KRS 78.510 to 78.852. As used in KRS 78.510 to 78.852, unless the context otherwise requires: <br>(1) "System" means the County Employees Retirement System; <br>(2) "Board" means the board of trustees of the system as provided in KRS 78.780; <br>(3) "County" means any county, or nonprofit organization created and governed by a county, counties, or elected county officers, sheriff and his employees, county clerk <br>and his employees, circuit clerk and his deputies, former circuit clerks or former <br>circuit clerk deputies, or political subdivision or instrumentality, including school <br>boards, charter county government, or urban-county government participating in the <br>system by order appropriate to its governmental structure, as provided in KRS <br>78.530, and if the board is willing to accept the agency, organization, or <br>corporation, the board being hereby granted the authority to determine the eligibility <br>of the agency to participate; (4) "School board" means any board of education participating in the system by order appropriate to its governmental structure, as provided in KRS 78.530, and if the <br>board is willing to accept the agency or corporation, the board being hereby granted <br>the authority to determine the eligibility of the agency to participate; (5) "Examiner" means the medical examiners as provided in KRS 61.665; <br>(6) "Employee" means every regular full-time appointed or elective officer or employee of a participating county and the coroner of a participating county, whether or not he <br>qualifies as a regular full-time officer. The term shall not include persons engaged <br>as independent contractors, seasonal, emergency, temporary, and part-time workers. <br>In case of any doubt, the board shall determine if a person is an employee within the <br>meaning of KRS 78.510 to 78.852; (7) "Employer" means a county, as defined in subsection (3) of this section, the elected officials of a county, or any authority of the county having the power to appoint or <br>elect an employee to office or employment in the county; (8) "Member" means any employee who is included in the membership of the system or any former employee whose membership has not been terminated under KRS <br>61.535; (9) "Service" means the total of current service and prior service as defined in this section; (10) "Current service" means the number of years and months of employment as an employee, on and after July 1, 1958, for which creditable compensation is paid and <br>employee contributions deducted, except as otherwise provided; (11) "Prior service" means the number of years and completed months, expressed as a fraction of a year, of employment as an employee, prior to July 1, 1958, for which <br>creditable compensation was paid. An employee shall be credited with one (1) <br>month of prior service only in those months he received compensation for at least <br>one hundred (100) hours of work. Twelve (12) months of current service in the <br>system shall be required to validate prior service; (12) "Accumulated contributions" means the sum of all amounts deducted from the compensation of a member and credited to his individual account in the members' <br>contribution account, including employee contributions picked up after August 1, <br>1982, pursuant to KRS 78.610(4), together with interest credited on the amounts, <br>and any other amounts the member shall have contributed thereto, including interest <br>credited thereon. For members who begin participating on or after September 1, <br>2008, "accumulated contributions" shall not include employee contributions that are <br>deposited into accounts established pursuant to 26 U.S.C. sec. 401(h) within the <br>funds established in KRS 16.510, 61.515, and 78.520, as prescribed by KRS <br>61.702(2)(b); (13) "Creditable compensation" means all salary, wages, and fees, including payments for compensatory time, paid to the employee as a result of services performed for <br>the employer or for time during which the member is on paid leave, which are <br>includable on the member's federal form W-2 wage and tax statement under the <br>heading "wages, tips, other compensation", including employee contributions <br>picked up after August 1, 1982, pursuant to KRS 78.610(4). A lump-sum bonus, <br>severance pay, or employer-provided payment for purchase of service credit shall be <br>included as creditable compensation but shall be averaged over the employee's <br>service with the system in which it is recorded if it is equal to or greater than one <br>thousand dollars ($1,000). If compensation includes maintenance and other <br>perquisites, the board shall fix the value of that part of the compensation not paid in <br>money. Living allowances, expense reimbursements, lump-sum payments for <br>accrued vacation leave, sick leave except as provided in KRS 78.616(5), and other <br>items determined by the board shall be excluded. Creditable compensation shall <br>also include amounts that are not includable in the member's gross income by virtue <br>of the member having taken a voluntary salary reduction provided for under <br>applicable provisions of the Internal Revenue Code. Creditable compensation shall <br>also include elective amounts for qualified transportation fringes paid or made <br>available on or after January 1, 2001, for calendar years on or after January 1, 2001, <br>that are not includable in the gross income of the employee by reason of 26 U.S.C. <br>sec. 132(f)(4). For employees who begin participating on or after September 1, <br>2008, creditable compensation shall not include payments for compensatory time; (14) "Final compensation" means: (a) For a member who begins participating before September 1, 2008, who is not employed in a hazardous position, as provided in KRS 61.592, the creditable <br>compensation of the member during the five (5) fiscal years he was paid at the <br>highest average monthly rate divided by the number of months of service <br>credit during that five (5) year period multiplied by twelve (12). The five (5) <br>years may be fractional and need not be consecutive. If the number of months <br>of service credit during the five (5) year period is less than forty-eight (48), <br>one (1) or more additional fiscal years shall be used; (b) For a member who is not employed in a hazardous position, as provided in KRS 61.592, whose effective retirement date is between August 1, 2001, and <br>January 1, 2009, and whose total service credit is at least twenty-seven (27) years and whose age and years of service total at least seventy-five (75), final <br>compensation means the creditable compensation of the member during the <br>three (3) fiscal years the member was paid at the highest average monthly rate <br>divided by the number of months of service credit during that three (3) year <br>period multiplied by twelve (12). The three (3) years may be fractional and <br>need not be consecutive. If the number of months of service credit during the <br>three (3) year period is less than twenty-four (24), one (1) or more additional <br>fiscal years shall be used. Notwithstanding the provision of KRS 61.565, the <br>funding for this paragraph shall be provided from existing funds of the <br>retirement allowance; (c) For a member who begins participating before September 1, 2008, who is employed in a hazardous position, as provided in KRS 61.592, the creditable <br>compensation of the member during the three (3) fiscal years he was paid at <br>the highest average monthly rate divided by the number of months of service <br>credit during that three (3) year period multiplied by twelve (12). The three (3) <br>years may be fractional and need not be consecutive. If the number of months <br>of service credit during the three (3) year period is less than twenty-four (24), <br>one (1) or more additional fiscal years shall be used; (d) For a member who begins participating on or after September 1, 2008, who is not employed in a hazardous position, as provided in KRS 61.592, the <br>creditable compensation of the member during the five (5) complete fiscal <br>years immediately preceding retirement divided by five (5). Each fiscal year <br>used to determine final compensation must contain twelve (12) months of <br>service credit; or (e) For a member who begins participating on or after September 1, 2008, who is employed in a hazardous position, as provided in KRS 61.592, the creditable <br>compensation of the member during the three (3) complete fiscal years he was <br>paid at the highest average monthly rate divided by three (3). Each fiscal year <br>used to determine final compensation must contain twelve (12) months of <br>service credit; (15) "Final rate of pay" means the actual rate upon which earnings of an employee were calculated during the twelve (12) month period immediately preceding the <br>member's effective retirement date, and shall include employee contributions picked <br>up after August 1, 1982, pursuant to KRS 78.610(4). The rate shall be certified to <br>the system by the employer and the following equivalents shall be used to convert <br>the rate to an annual rate: two thousand eighty (2,080) hours for eight (8) hour <br>workdays, one thousand nine hundred fifty (1,950) hours for seven and one-half <br>(7.5) hour workdays, two hundred sixty (260) days, fifty-two (52) weeks, twelve <br>(12) months, one (1) year; (16) "Retirement allowance" means the retirement payments to which a member is entitled; (17) "Actuarial equivalent" means a benefit of equal value when computed upon the basis of the actuarial tables adopted by the board. In cases of disability retirement, <br>the options authorized by KRS 61.635 shall be computed by adding ten (10) years to the age of the member, unless the member has chosen the Social Security <br>adjustment option as provided for in KRS 61.635(8), in which case the member's <br>actual age shall be used. No disability retirement option shall be less than the same <br>option computed under early retirement; (18) "Normal retirement date" means the sixty-fifth birthday of a member unless otherwise provided in KRS 78.510 to 78.852; (19) "Fiscal year" of the system means the twelve (12) months from July 1 through the following June 30, which shall also be the plan year. The "fiscal year" shall be the <br>limitation year used to determine contribution and benefits limits as set out in 26 <br>U.S.C. sec. 415; (20) "Agency reporting official" means the person designated by the participating agency who shall be responsible for forwarding all employer and employee contributions <br>and a record of the contributions to the system and for performing other <br>administrative duties pursuant to the provisions of KRS 78.510 to 78.852; (21) "Regular full-time positions," as used in subsection (6) of this section, shall mean all positions that average one hundred (100) or more hours per month, determined <br>by using the number of hours actually worked in a calendar or fiscal year, or eighty <br>(80) or more hours per month in the case of noncertified employees of school <br>boards, determined by using the number of hours actually worked in a calendar or <br>school year, unless otherwise specified, except: <br>(a) Seasonal positions, which although temporary in duration, are positions which coincide in duration with a particular season or seasons of the year and that <br>may recur regularly from year to year, in which case the period of time shall <br>not exceed nine (9) months, except for employees of school boards, in which <br>case the period of time shall not exceed six (6) months; (b) Emergency positions that are positions that do not exceed thirty (30) working days and are nonrenewable; (c) Temporary, also referred to as probationary, positions that are positions of employment with a participating agency for a period of time not to exceed <br>twelve (12) months and not renewable; or (d) Part-time positions that are positions that may be permanent in duration, but that require less than a calendar or fiscal year average of one hundred (100) <br>hours of work per month, determined by using the number of months actually <br>worked within a calendar or fiscal year, in the performance of duty, except in <br>case of noncertified employees of school boards, the school term average shall <br>be eighty (80) hours of work per month, determined by using the number of <br>months actually worked in a calendar or school year, in the performance of <br>duty; (22) "Alternate participation plan" means a method of participation in the system as provided for by KRS 78.530(3); (23) "Retired member" means any former member receiving a retirement allowance or any former member who has on file at the retirement office the necessary <br>documents for retirement benefits and is no longer contributing to the system; (24) "Current rate of pay" means the member's actual hourly, daily, weekly, biweekly, monthly, or yearly rate of pay converted to an annual rate as defined in final rate of <br>pay. The rate shall be certified by the employer; (25) "Beneficiary" means the person, persons, estate, trust, or trustee designated by the member in accordance with KRS 61.542 or 61.705 to receive any available benefits <br>in the event of the member's death. As used in KRS 61.702, beneficiary shall not <br>mean an estate, trust, or trustee; (26) "Recipient" means the retired member, the person or persons designated as beneficiary by the member and drawing a retirement allowance as a result of the <br>member's death, or a dependent child drawing a retirement allowance. An alternate <br>payee of a qualified domestic relations order shall not be considered a recipient, <br>except for purposes of KRS 61.623; (27) "Person" means a natural person; <br>(28) "School term or year" means the twelve (12) months from July 1 through the following June 30; (29) "Retirement office" means the Kentucky Retirement Systems office building in Frankfort; (30) "Delayed contribution payment" means an amount paid by an employee for current service obtained under KRS 61.552. The amount shall be determined using the <br>same formula in KRS 61.5525, except the determination of the actuarial cost for <br>classified employees of a school board shall be based on their final compensation, <br>and the payment shall not be picked up by the employer. A delayed contribution <br>payment shall be deposited to the member's contribution account and considered as <br>accumulated contributions of the individual member. In determining payments <br>under this subsection, the formula found in this subsection shall prevail over the one <br>found in KRS 212.434; (31) "Participating" means an employee is currently earning service credit in the system as provided in KRS 78.615; (32) "Month" means a calendar month; <br>(33) "Membership date" means the date upon which the member began participating in the system as provided in KRS 78.615; (34) "Participant" means a member, as defined by subsection (8) of this section, or a retired member, as defined by subsection (23) of this section; (35) "Qualified domestic relations order" means any judgment, decree, or order, including approval of a property settlement agreement, that: <br>(a) Is issued by a court or administrative agency; and <br>(b) Relates to the provision of child support, alimony payments, or marital property rights to an alternate payee; and (36) "Alternate payee" means a spouse, former spouse, child, or other dependent of a participant, who is designated to be paid retirement benefits in a qualified domestic <br>relations order. Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 148, sec. 7, effective July 15, 2010. -- Amended 2009 Ky. Acts ch. 71, sec. 1, effective June 25, 2009; and ch. 77, sec. 24, effective <br>June 25, 2009. -- Amended 2008 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 25, effective <br>June 27, 2008. -- Amended 2004 Ky. Acts ch. 36, sec. 31, effective July 13, 2004. -- <br>Amended 2003 Ky. Acts ch. 169, sec. 13, effective March 31, 2003. -- Amended <br>2002 Ky. Acts ch. 52, sec. 18, effective July 15, 2002. -- Amended 2001 Ky. Acts <br>ch. 7, sec. 8, effective June 21, 2001. -- Amended 2000 Ky. Acts ch. 210, sec. 4, <br>effective July 14, 2000; and ch. 385, sec. 33, effective July 14, 2000. -- Amended <br>1998 Ky. Acts ch. 105, sec. 21, effective July 15, 1998; and ch. 300, sec. 2, effective <br>July 15, 1998. -- Amended 1996 Ky. Acts ch. 31, sec. 2, effective July 15, 1996; and <br>ch. 167, sec. 24, effective July 15, 1996. -- Amended 1994 Ky. 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PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/kentucky/2009/078-00/pdf/510.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003e78.510 Definitions for KRS 78.510 to 78.852. As used in KRS 78.510 to 78.852, unless the context otherwise requires: \u003cbr\u003e(1) \u0026quot;System\u0026quot; means the County Employees Retirement System; \u003cbr\u003e(2) \u0026quot;Board\u0026quot; means the board of trustees of the system as provided in KRS 78.780; \u003cbr\u003e(3) \u0026quot;County\u0026quot; means any county, or nonprofit organization created and governed by a county, counties, or elected county officers, sheriff and his employees, county clerk \u003cbr\u003eand his employees, circuit clerk and his deputies, former circuit clerks or former \u003cbr\u003ecircuit clerk deputies, or political subdivision or instrumentality, including school \u003cbr\u003eboards, charter county government, or urban-county government participating in the \u003cbr\u003esystem by order appropriate to its governmental structure, as provided in KRS \u003cbr\u003e78.530, and if the board is willing to accept the agency, organization, or \u003cbr\u003ecorporation, the board being hereby granted the authority to determine the eligibility \u003cbr\u003eof the agency to participate; (4) \u0026quot;School board\u0026quot; means any board of education participating in the system by order appropriate to its governmental structure, as provided in KRS 78.530, and if the \u003cbr\u003eboard is willing to accept the agency or corporation, the board being hereby granted \u003cbr\u003ethe authority to determine the eligibility of the agency to participate; (5) \u0026quot;Examiner\u0026quot; means the medical examiners as provided in KRS 61.665; \u003cbr\u003e(6) \u0026quot;Employee\u0026quot; means every regular full-time appointed or elective officer or employee of a participating county and the coroner of a participating county, whether or not he \u003cbr\u003equalifies as a regular full-time officer. The term shall not include persons engaged \u003cbr\u003eas independent contractors, seasonal, emergency, temporary, and part-time workers. \u003cbr\u003eIn case of any doubt, the board shall determine if a person is an employee within the \u003cbr\u003emeaning of KRS 78.510 to 78.852; (7) \u0026quot;Employer\u0026quot; means a county, as defined in subsection (3) of this section, the elected officials of a county, or any authority of the county having the power to appoint or \u003cbr\u003eelect an employee to office or employment in the county; (8) \u0026quot;Member\u0026quot; means any employee who is included in the membership of the system or any former employee whose membership has not been terminated under KRS \u003cbr\u003e61.535; (9) \u0026quot;Service\u0026quot; means the total of current service and prior service as defined in this section; (10) \u0026quot;Current service\u0026quot; means the number of years and months of employment as an employee, on and after July 1, 1958, for which creditable compensation is paid and \u003cbr\u003eemployee contributions deducted, except as otherwise provided; (11) \u0026quot;Prior service\u0026quot; means the number of years and completed months, expressed as a fraction of a year, of employment as an employee, prior to July 1, 1958, for which \u003cbr\u003ecreditable compensation was paid. An employee shall be credited with one (1) \u003cbr\u003emonth of prior service only in those months he received compensation for at least \u003cbr\u003eone hundred (100) hours of work. Twelve (12) months of current service in the \u003cbr\u003esystem shall be required to validate prior service; (12) \u0026quot;Accumulated contributions\u0026quot; means the sum of all amounts deducted from the compensation of a member and credited to his individual account in the members' \u003cbr\u003econtribution account, including employee contributions picked up after August 1, \u003cbr\u003e1982, pursuant to KRS 78.610(4), together with interest credited on the amounts, \u003cbr\u003eand any other amounts the member shall have contributed thereto, including interest \u003cbr\u003ecredited thereon. For members who begin participating on or after September 1, \u003cbr\u003e2008, \u0026quot;accumulated contributions\u0026quot; shall not include employee contributions that are \u003cbr\u003edeposited into accounts established pursuant to 26 U.S.C. sec. 401(h) within the \u003cbr\u003efunds established in KRS 16.510, 61.515, and 78.520, as prescribed by KRS \u003cbr\u003e61.702(2)(b); (13) \u0026quot;Creditable compensation\u0026quot; means all salary, wages, and fees, including payments for compensatory time, paid to the employee as a result of services performed for \u003cbr\u003ethe employer or for time during which the member is on paid leave, which are \u003cbr\u003eincludable on the member's federal form W-2 wage and tax statement under the \u003cbr\u003eheading \u0026quot;wages, tips, other compensation\u0026quot;, including employee contributions \u003cbr\u003epicked up after August 1, 1982, pursuant to KRS 78.610(4). A lump-sum bonus, \u003cbr\u003eseverance pay, or employer-provided payment for purchase of service credit shall be \u003cbr\u003eincluded as creditable compensation but shall be averaged over the employee's \u003cbr\u003eservice with the system in which it is recorded if it is equal to or greater than one \u003cbr\u003ethousand dollars (\u0026#36;1,000). If compensation includes maintenance and other \u003cbr\u003eperquisites, the board shall fix the value of that part of the compensation not paid in \u003cbr\u003emoney. Living allowances, expense reimbursements, lump-sum payments for \u003cbr\u003eaccrued vacation leave, sick leave except as provided in KRS 78.616(5), and other \u003cbr\u003eitems determined by the board shall be excluded. Creditable compensation shall \u003cbr\u003ealso include amounts that are not includable in the member's gross income by virtue \u003cbr\u003eof the member having taken a voluntary salary reduction provided for under \u003cbr\u003eapplicable provisions of the Internal Revenue Code. Creditable compensation shall \u003cbr\u003ealso include elective amounts for qualified transportation fringes paid or made \u003cbr\u003eavailable on or after January 1, 2001, for calendar years on or after January 1, 2001, \u003cbr\u003ethat are not includable in the gross income of the employee by reason of 26 U.S.C. \u003cbr\u003esec. 132(f)(4). For employees who begin participating on or after September 1, \u003cbr\u003e2008, creditable compensation shall not include payments for compensatory time; (14) \u0026quot;Final compensation\u0026quot; means: (a) For a member who begins participating before September 1, 2008, who is not employed in a hazardous position, as provided in KRS 61.592, the creditable \u003cbr\u003ecompensation of the member during the five (5) fiscal years he was paid at the \u003cbr\u003ehighest average monthly rate divided by the number of months of service \u003cbr\u003ecredit during that five (5) year period multiplied by twelve (12). The five (5) \u003cbr\u003eyears may be fractional and need not be consecutive. If the number of months \u003cbr\u003eof service credit during the five (5) year period is less than forty-eight (48), \u003cbr\u003eone (1) or more additional fiscal years shall be used; (b) For a member who is not employed in a hazardous position, as provided in KRS 61.592, whose effective retirement date is between August 1, 2001, and \u003cbr\u003eJanuary 1, 2009, and whose total service credit is at least twenty-seven (27) years and whose age and years of service total at least seventy-five (75), final \u003cbr\u003ecompensation means the creditable compensation of the member during the \u003cbr\u003ethree (3) fiscal years the member was paid at the highest average monthly rate \u003cbr\u003edivided by the number of months of service credit during that three (3) year \u003cbr\u003eperiod multiplied by twelve (12). The three (3) years may be fractional and \u003cbr\u003eneed not be consecutive. If the number of months of service credit during the \u003cbr\u003ethree (3) year period is less than twenty-four (24), one (1) or more additional \u003cbr\u003efiscal years shall be used. Notwithstanding the provision of KRS 61.565, the \u003cbr\u003efunding for this paragraph shall be provided from existing funds of the \u003cbr\u003eretirement allowance; (c) For a member who begins participating before September 1, 2008, who is employed in a hazardous position, as provided in KRS 61.592, the creditable \u003cbr\u003ecompensation of the member during the three (3) fiscal years he was paid at \u003cbr\u003ethe highest average monthly rate divided by the number of months of service \u003cbr\u003ecredit during that three (3) year period multiplied by twelve (12). The three (3) \u003cbr\u003eyears may be fractional and need not be consecutive. If the number of months \u003cbr\u003eof service credit during the three (3) year period is less than twenty-four (24), \u003cbr\u003eone (1) or more additional fiscal years shall be used; (d) For a member who begins participating on or after September 1, 2008, who is not employed in a hazardous position, as provided in KRS 61.592, the \u003cbr\u003ecreditable compensation of the member during the five (5) complete fiscal \u003cbr\u003eyears immediately preceding retirement divided by five (5). Each fiscal year \u003cbr\u003eused to determine final compensation must contain twelve (12) months of \u003cbr\u003eservice credit; or (e) For a member who begins participating on or after September 1, 2008, who is employed in a hazardous position, as provided in KRS 61.592, the creditable \u003cbr\u003ecompensation of the member during the three (3) complete fiscal years he was \u003cbr\u003epaid at the highest average monthly rate divided by three (3). Each fiscal year \u003cbr\u003eused to determine final compensation must contain twelve (12) months of \u003cbr\u003eservice credit; (15) \u0026quot;Final rate of pay\u0026quot; means the actual rate upon which earnings of an employee were calculated during the twelve (12) month period immediately preceding the \u003cbr\u003emember's effective retirement date, and shall include employee contributions picked \u003cbr\u003eup after August 1, 1982, pursuant to KRS 78.610(4). The rate shall be certified to \u003cbr\u003ethe system by the employer and the following equivalents shall be used to convert \u003cbr\u003ethe rate to an annual rate: two thousand eighty (2,080) hours for eight (8) hour \u003cbr\u003eworkdays, one thousand nine hundred fifty (1,950) hours for seven and one-half \u003cbr\u003e(7.5) hour workdays, two hundred sixty (260) days, fifty-two (52) weeks, twelve \u003cbr\u003e(12) months, one (1) year; (16) \u0026quot;Retirement allowance\u0026quot; means the retirement payments to which a member is entitled; (17) \u0026quot;Actuarial equivalent\u0026quot; means a benefit of equal value when computed upon the basis of the actuarial tables adopted by the board. In cases of disability retirement, \u003cbr\u003ethe options authorized by KRS 61.635 shall be computed by adding ten (10) years to the age of the member, unless the member has chosen the Social Security \u003cbr\u003eadjustment option as provided for in KRS 61.635(8), in which case the member's \u003cbr\u003eactual age shall be used. No disability retirement option shall be less than the same \u003cbr\u003eoption computed under early retirement; (18) \u0026quot;Normal retirement date\u0026quot; means the sixty-fifth birthday of a member unless otherwise provided in KRS 78.510 to 78.852; (19) \u0026quot;Fiscal year\u0026quot; of the system means the twelve (12) months from July 1 through the following June 30, which shall also be the plan year. The \u0026quot;fiscal year\u0026quot; shall be the \u003cbr\u003elimitation year used to determine contribution and benefits limits as set out in 26 \u003cbr\u003eU.S.C. sec. 415; (20) \u0026quot;Agency reporting official\u0026quot; means the person designated by the participating agency who shall be responsible for forwarding all employer and employee contributions \u003cbr\u003eand a record of the contributions to the system and for performing other \u003cbr\u003eadministrative duties pursuant to the provisions of KRS 78.510 to 78.852; (21) \u0026quot;Regular full-time positions,\u0026quot; as used in subsection (6) of this section, shall mean all positions that average one hundred (100) or more hours per month, determined \u003cbr\u003eby using the number of hours actually worked in a calendar or fiscal year, or eighty \u003cbr\u003e(80) or more hours per month in the case of noncertified employees of school \u003cbr\u003eboards, determined by using the number of hours actually worked in a calendar or \u003cbr\u003eschool year, unless otherwise specified, except: \u003cbr\u003e(a) Seasonal positions, which although temporary in duration, are positions which coincide in duration with a particular season or seasons of the year and that \u003cbr\u003emay recur regularly from year to year, in which case the period of time shall \u003cbr\u003enot exceed nine (9) months, except for employees of school boards, in which \u003cbr\u003ecase the period of time shall not exceed six (6) months; (b) Emergency positions that are positions that do not exceed thirty (30) working days and are nonrenewable; (c) Temporary, also referred to as probationary, positions that are positions of employment with a participating agency for a period of time not to exceed \u003cbr\u003etwelve (12) months and not renewable; or (d) Part-time positions that are positions that may be permanent in duration, but that require less than a calendar or fiscal year average of one hundred (100) \u003cbr\u003ehours of work per month, determined by using the number of months actually \u003cbr\u003eworked within a calendar or fiscal year, in the performance of duty, except in \u003cbr\u003ecase of noncertified employees of school boards, the school term average shall \u003cbr\u003ebe eighty (80) hours of work per month, determined by using the number of \u003cbr\u003emonths actually worked in a calendar or school year, in the performance of \u003cbr\u003eduty; (22) \u0026quot;Alternate participation plan\u0026quot; means a method of participation in the system as provided for by KRS 78.530(3); (23) \u0026quot;Retired member\u0026quot; means any former member receiving a retirement allowance or any former member who has on file at the retirement office the necessary \u003cbr\u003edocuments for retirement benefits and is no longer contributing to the system; (24) \u0026quot;Current rate of pay\u0026quot; means the member's actual hourly, daily, weekly, biweekly, monthly, or yearly rate of pay converted to an annual rate as defined in final rate of \u003cbr\u003epay. The rate shall be certified by the employer; (25) \u0026quot;Beneficiary\u0026quot; means the person, persons, estate, trust, or trustee designated by the member in accordance with KRS 61.542 or 61.705 to receive any available benefits \u003cbr\u003ein the event of the member's death. As used in KRS 61.702, beneficiary shall not \u003cbr\u003emean an estate, trust, or trustee; (26) \u0026quot;Recipient\u0026quot; means the retired member, the person or persons designated as beneficiary by the member and drawing a retirement allowance as a result of the \u003cbr\u003emember's death, or a dependent child drawing a retirement allowance. An alternate \u003cbr\u003epayee of a qualified domestic relations order shall not be considered a recipient, \u003cbr\u003eexcept for purposes of KRS 61.623; (27) \u0026quot;Person\u0026quot; means a natural person; \u003cbr\u003e(28) \u0026quot;School term or year\u0026quot; means the twelve (12) months from July 1 through the following June 30; (29) \u0026quot;Retirement office\u0026quot; means the Kentucky Retirement Systems office building in Frankfort; (30) \u0026quot;Delayed contribution payment\u0026quot; means an amount paid by an employee for current service obtained under KRS 61.552. The amount shall be determined using the \u003cbr\u003esame formula in KRS 61.5525, except the determination of the actuarial cost for \u003cbr\u003eclassified employees of a school board shall be based on their final compensation, \u003cbr\u003eand the payment shall not be picked up by the employer. A delayed contribution \u003cbr\u003epayment shall be deposited to the member's contribution account and considered as \u003cbr\u003eaccumulated contributions of the individual member. In determining payments \u003cbr\u003eunder this subsection, the formula found in this subsection shall prevail over the one \u003cbr\u003efound in KRS 212.434; (31) \u0026quot;Participating\u0026quot; means an employee is currently earning service credit in the system as provided in KRS 78.615; (32) \u0026quot;Month\u0026quot; means a calendar month; \u003cbr\u003e(33) \u0026quot;Membership date\u0026quot; means the date upon which the member began participating in the system as provided in KRS 78.615; (34) \u0026quot;Participant\u0026quot; means a member, as defined by subsection (8) of this section, or a retired member, as defined by subsection (23) of this section; (35) \u0026quot;Qualified domestic relations order\u0026quot; means any judgment, decree, or order, including approval of a property settlement agreement, that: \u003cbr\u003e(a) Is issued by a court or administrative agency; and \u003cbr\u003e(b) Relates to the provision of child support, alimony payments, or marital property rights to an alternate payee; and (36) \u0026quot;Alternate payee\u0026quot; means a spouse, former spouse, child, or other dependent of a participant, who is designated to be paid retirement benefits in a qualified domestic \u003cbr\u003erelations order. Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 148, sec. 7, effective July 15, 2010. -- Amended 2009 Ky. Acts ch. 71, sec. 1, effective June 25, 2009; and ch. 77, sec. 24, effective \u003cbr\u003eJune 25, 2009. -- Amended 2008 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 25, effective \u003cbr\u003eJune 27, 2008. -- Amended 2004 Ky. Acts ch. 36, sec. 31, effective July 13, 2004. -- \u003cbr\u003eAmended 2003 Ky. Acts ch. 169, sec. 13, effective March 31, 2003. -- Amended \u003cbr\u003e2002 Ky. Acts ch. 52, sec. 18, effective July 15, 2002. -- Amended 2001 Ky. Acts \u003cbr\u003ech. 7, sec. 8, effective June 21, 2001. -- Amended 2000 Ky. Acts ch. 210, sec. 4, \u003cbr\u003eeffective July 14, 2000; and ch. 385, sec. 33, effective July 14, 2000. -- Amended \u003cbr\u003e1998 Ky. Acts ch. 105, sec. 21, effective July 15, 1998; and ch. 300, sec. 2, effective \u003cbr\u003eJuly 15, 1998. -- Amended 1996 Ky. Acts ch. 31, sec. 2, effective July 15, 1996; and \u003cbr\u003ech. 167, sec. 24, effective July 15, 1996. -- Amended 1994 Ky. 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