State Codes and Statutes

Statutes > Iowa > Title-3 > Subtitle-3 > Chapter-97b > 97b-49b

        97B.49B  PROTECTION OCCUPATION.
         1.  Definitions.  For purposes of this section:
         a.  "Applicable percentage" means the greater of the following
      percentages:
         (1)  Sixty percent.
         (2)  For each active or inactive vested member retiring on or
      after July 1, 1996, but before July 1, 2000, sixty percent plus, if
      applicable, an additional one-fourth of one percentage point for each
      additional calendar quarter of eligible service beyond twenty-five
      years of service for the member, not to exceed a total of five
      additional percentage points.
         (3)  For each active or inactive vested member retiring on or
      after July 1, 2000, but before July 1, 2001, sixty percent plus, if
      applicable, an additional one-fourth of one percentage point for each
      additional calendar quarter of eligible service beyond twenty-four
      years of service for the member, not to exceed a total of six
      additional percentage points.
         (4)  For each active or inactive vested member retiring on or
      after July 1, 2001, but before July 1, 2002, sixty percent plus, if
      applicable, an additional one-fourth of one percentage point for each
      additional calendar quarter of eligible service beyond twenty-three
      years of service for the member, not to exceed a total of seven
      additional percentage points.
         (5)  For each active or inactive vested member retiring on or
      after July 1, 2002, but before July 1, 2003, sixty percent plus, if
      applicable, an additional one-fourth of one percentage point for each
      additional calendar quarter of eligible service beyond twenty-two
      years of service for the member, not to exceed a total of eight
      additional percentage points.
         (6)  For each active or inactive vested member retiring on or
      after July 1, 2003, sixty percent plus, if applicable, an additional
      three-eighths of one percentage point for each additional calendar
      quarter of eligible service beyond twenty-two years of service for
      the member, not to exceed a total of twelve additional percentage
      points.
         b.  "Applicable years of service" means the following:
         (1)  For each active or inactive vested member retiring on or
      after July 1, 1996, and before July 1, 2000, twenty-five.
         (2)  For each active or inactive vested member retiring on or
      after July 1, 2000, and before July 1, 2001, twenty-four.
         (3)  For each active or inactive vested member retiring on or
      after July 1, 2001, and before July 1, 2002, twenty-three.
         (4)  For each active or inactive vested member retiring on or
      after July 1, 2002, twenty-two.
         c.  "Eligible service" means membership and prior service in a
      protection occupation.  In addition, for a member with membership and
      prior service in a protection occupation described in paragraph
      "e", subparagraph (2), eligible service includes membership and
      prior service as a sheriff or deputy sheriff as defined in section
      97B.49C.
         d.  "Fraction of years of service" means a number, not to
      exceed one, equal to the sum of the years of eligible service in a
      protection occupation divided by the applicable years of service for
      the member.
         e.  "Protection occupation" includes all of the following:
         (1)  A conservation peace officer employed under section 456A.13
      or as designated by a county conservation board pursuant to section
      350.5.
         (2)  A marshal in a city not covered under chapter 400 or a fire
      fighter or police officer of a city not participating in the
      retirement systems established in chapter 410 or 411.
         (3)  A correctional officer or correctional supervisor employed by
      the Iowa department of corrections, and any other employee of that
      department whose primary purpose is, through ongoing direct inmate
      contact, to enforce and maintain discipline, safety, and security
      within a correctional facility.  The Iowa department of corrections
      and the department of administrative services shall jointly determine
      which job classifications are covered under this subparagraph.
         (4)  An airport safety officer employed under chapter 400 by an
      airport commission in a city of one hundred thousand population or
      more.
         (5)  An employee of the state department of transportation who is
      designated as a "peace officer" by resolution under section
      321.477, but only if the employee retires on or after July 1, 1990.
      For purposes of this subparagraph, service as a traffic weight
      officer employed by the highway commission prior to the creation of
      the state department of transportation or as a peace officer employed
      by the Iowa state commerce commission prior to the creation of the
      state department of transportation shall be included in computing the
      employee's years of membership service.
         (6)  A fire prevention inspector peace officer employed by the
      department of public safety prior to July 1, 1994, who does not elect
      coverage under the Iowa department of public safety peace officers'
      retirement, accident, and disability system, as provided in section
      97B.42B.
         (7)  An employee covered by the merit system as provided in
      chapter 8A, subchapter IV, whose primary duty is providing airport
      security and who carries or is licensed to carry a firearm while
      performing those duties.
         (8)  An airport fire fighter employed by the military division of
      the department of public defense.
         (9)  A jailer or detention officer who performs duties as a
      jailer, including but not limited to the transportation of inmates,
      who is certified as having completed jailer training pursuant to
      chapter 80B, and who is employed by a county as a jailer.
         (10)  An employee covered by the merit system as provided in
      chapter 8A, subchapter IV, whose primary duty is providing security
      at Iowa national guard installations and facilities and who carries
      or is licensed to carry a firearm while performing those duties.
         (11)  An emergency medical care provider who provides emergency
      medical services, as defined in section 147A.1, and who is not a
      member of the retirement systems established in chapter 410 or 411.
         (12)  An investigator employed by a county attorney's office who
      is a certified law enforcement officer and who is deputized as an
      investigator for the county attorney's office by the sheriff of the
      applicable county.
         2.  Calculation of monthly allowance.  Notwithstanding other
      provisions of this chapter, a member who is or has been employed in a
      protection occupation who retires on or after July 1, 1994, and at
      the time of retirement is at least fifty-five years of age may elect
      to receive, in lieu of the receipt of any benefits as calculated
      pursuant to section 97B.49A or 97B.49D, a monthly retirement
      allowance equal to one-twelfth of an amount equal to the applicable
      percentage of the three-year average covered wage as a member who has
      been employed in a protection occupation multiplied by a fraction of
      years of service, with benefits payable during the member's lifetime.

         3.  Additional contributions.
         a.  Annually, the system shall actuarially determine the cost
      of the additional benefits provided for members covered under this
      section as a percentage of the covered wages of the employees covered
      by this section.  Sixty percent of the cost shall be paid by the
      employers of employees covered under this section and forty percent
      of the cost shall be paid by the employees.  The employer and
      employee contributions required under this paragraph are in addition
      to the contributions paid under sections 97B.11 and 97B.11A.
         b. (1)  For the fiscal year commencing July 1, 1988, and each
      succeeding fiscal year, there is appropriated from the state fish and
      game protection fund to the system the amount necessary to pay the
      employer share of the cost of the additional benefits provided to
      employees covered under subsection 1, paragraph "e", subparagraph
      (1).
         (2)  Annually, during each fiscal year commencing with the fiscal
      year beginning July 1, 1988, each applicable city shall pay to the
      system the amount necessary to pay the employer share of the cost of
      the additional benefits provided to employees of that city covered
      under subsection 1, paragraph "e", subparagraphs (2) and (4).
         (3)  For the fiscal year commencing July 1, 1988, and each
      succeeding fiscal year, the department of corrections shall pay to
      the system from funds appropriated to the Iowa department of
      corrections, the amount necessary to pay the employer share of the
      cost of the additional benefits provided to employees covered under
      subsection 1, paragraph "e", subparagraph (3).
         (4)  For the fiscal year commencing July 1, 1990, and each
      succeeding fiscal year, the state department of transportation shall
      pay to the system, from funds appropriated to the state department of
      transportation from the road use tax fund and the primary road fund,
      the amount necessary to pay the employer share of the cost of the
      additional benefits provided to employees covered under subsection 1,
      paragraph "e", subparagraph (5).
         (5)  For the fiscal year commencing July 1, 1992, and each
      succeeding fiscal year, the department of public safety shall pay to
      the system from funds appropriated to the department of public
      safety, the amount necessary to pay the employer share of the cost of
      the additional benefits provided to a fire prevention inspector peace
      officer pursuant to subsection 1, paragraph "e", subparagraph
      (6).
         (6)  For the fiscal year commencing July 1, 1994, and each
      succeeding fiscal year through the fiscal year ending June 30, 1998,
      each judicial district department of correctional services shall pay
      to the system from funds appropriated to that judicial district
      department of correctional services, the amount necessary to pay the
      employer share of the cost of the additional benefits provided to
      employees of a judicial district department of correctional services
      who are employed as a probation officer III or a parole officer III.

         (7)  For the fiscal year commencing July 1, 2004, and each
      succeeding fiscal year, there is appropriated from the general fund
      of the state to the system, from funds not otherwise appropriated, an
      amount necessary to pay the employer share of the cost of the
      additional benefits provided to airport fire fighters under this
      section.
         4.  Notwithstanding any provision of this chapter to the contrary,
      the three-year average covered wage for a member retiring under this
      section whose years of eligible service equals or exceeds twenty-two
      years of eligible service for that member shall be determined by
      calculating the member's eligible combined wage for each year of
      eligible service.  For purposes of this subsection, "eligible
      combined wage" means the wages earned by the member for each
      quarter year period from eligible service and from covered employment
      that is not eligible service if at least seventy-five percent of the
      wages earned was from eligible service.  
         Section History: Recent Form
         98 Acts, ch 1183, §36; 98 Acts, ch 1223, § 19; 2000 Acts, ch 1077,
      §36--39; 2001 Acts, ch 68, §21, 24; 2002 Acts, ch 1135, §20, 21; 2003
      Acts, ch 145, §176, 177, 286; 2004 Acts, ch 1103, §31--33; 2008 Acts,
      ch 1171, §31, 48
         Referred to in § 97A.6, 97B.1A, 97B.11, 97B.46, 97B.48, 97B.48A,
      97B.49C, 97B.49D, 97B.50, 97B.50A, 97B.51, 97B.52, 97B.53, 97B.80,
      411.6, 602.11115, 602.11116, 724.6 
         Footnotes
         For future amendments striking paragraph a of subsection 3
      effective July 1, 2011, see 2008 Acts, ch 1171, §32, 48, 49

State Codes and Statutes

Statutes > Iowa > Title-3 > Subtitle-3 > Chapter-97b > 97b-49b

        97B.49B  PROTECTION OCCUPATION.
         1.  Definitions.  For purposes of this section:
         a.  "Applicable percentage" means the greater of the following
      percentages:
         (1)  Sixty percent.
         (2)  For each active or inactive vested member retiring on or
      after July 1, 1996, but before July 1, 2000, sixty percent plus, if
      applicable, an additional one-fourth of one percentage point for each
      additional calendar quarter of eligible service beyond twenty-five
      years of service for the member, not to exceed a total of five
      additional percentage points.
         (3)  For each active or inactive vested member retiring on or
      after July 1, 2000, but before July 1, 2001, sixty percent plus, if
      applicable, an additional one-fourth of one percentage point for each
      additional calendar quarter of eligible service beyond twenty-four
      years of service for the member, not to exceed a total of six
      additional percentage points.
         (4)  For each active or inactive vested member retiring on or
      after July 1, 2001, but before July 1, 2002, sixty percent plus, if
      applicable, an additional one-fourth of one percentage point for each
      additional calendar quarter of eligible service beyond twenty-three
      years of service for the member, not to exceed a total of seven
      additional percentage points.
         (5)  For each active or inactive vested member retiring on or
      after July 1, 2002, but before July 1, 2003, sixty percent plus, if
      applicable, an additional one-fourth of one percentage point for each
      additional calendar quarter of eligible service beyond twenty-two
      years of service for the member, not to exceed a total of eight
      additional percentage points.
         (6)  For each active or inactive vested member retiring on or
      after July 1, 2003, sixty percent plus, if applicable, an additional
      three-eighths of one percentage point for each additional calendar
      quarter of eligible service beyond twenty-two years of service for
      the member, not to exceed a total of twelve additional percentage
      points.
         b.  "Applicable years of service" means the following:
         (1)  For each active or inactive vested member retiring on or
      after July 1, 1996, and before July 1, 2000, twenty-five.
         (2)  For each active or inactive vested member retiring on or
      after July 1, 2000, and before July 1, 2001, twenty-four.
         (3)  For each active or inactive vested member retiring on or
      after July 1, 2001, and before July 1, 2002, twenty-three.
         (4)  For each active or inactive vested member retiring on or
      after July 1, 2002, twenty-two.
         c.  "Eligible service" means membership and prior service in a
      protection occupation.  In addition, for a member with membership and
      prior service in a protection occupation described in paragraph
      "e", subparagraph (2), eligible service includes membership and
      prior service as a sheriff or deputy sheriff as defined in section
      97B.49C.
         d.  "Fraction of years of service" means a number, not to
      exceed one, equal to the sum of the years of eligible service in a
      protection occupation divided by the applicable years of service for
      the member.
         e.  "Protection occupation" includes all of the following:
         (1)  A conservation peace officer employed under section 456A.13
      or as designated by a county conservation board pursuant to section
      350.5.
         (2)  A marshal in a city not covered under chapter 400 or a fire
      fighter or police officer of a city not participating in the
      retirement systems established in chapter 410 or 411.
         (3)  A correctional officer or correctional supervisor employed by
      the Iowa department of corrections, and any other employee of that
      department whose primary purpose is, through ongoing direct inmate
      contact, to enforce and maintain discipline, safety, and security
      within a correctional facility.  The Iowa department of corrections
      and the department of administrative services shall jointly determine
      which job classifications are covered under this subparagraph.
         (4)  An airport safety officer employed under chapter 400 by an
      airport commission in a city of one hundred thousand population or
      more.
         (5)  An employee of the state department of transportation who is
      designated as a "peace officer" by resolution under section
      321.477, but only if the employee retires on or after July 1, 1990.
      For purposes of this subparagraph, service as a traffic weight
      officer employed by the highway commission prior to the creation of
      the state department of transportation or as a peace officer employed
      by the Iowa state commerce commission prior to the creation of the
      state department of transportation shall be included in computing the
      employee's years of membership service.
         (6)  A fire prevention inspector peace officer employed by the
      department of public safety prior to July 1, 1994, who does not elect
      coverage under the Iowa department of public safety peace officers'
      retirement, accident, and disability system, as provided in section
      97B.42B.
         (7)  An employee covered by the merit system as provided in
      chapter 8A, subchapter IV, whose primary duty is providing airport
      security and who carries or is licensed to carry a firearm while
      performing those duties.
         (8)  An airport fire fighter employed by the military division of
      the department of public defense.
         (9)  A jailer or detention officer who performs duties as a
      jailer, including but not limited to the transportation of inmates,
      who is certified as having completed jailer training pursuant to
      chapter 80B, and who is employed by a county as a jailer.
         (10)  An employee covered by the merit system as provided in
      chapter 8A, subchapter IV, whose primary duty is providing security
      at Iowa national guard installations and facilities and who carries
      or is licensed to carry a firearm while performing those duties.
         (11)  An emergency medical care provider who provides emergency
      medical services, as defined in section 147A.1, and who is not a
      member of the retirement systems established in chapter 410 or 411.
         (12)  An investigator employed by a county attorney's office who
      is a certified law enforcement officer and who is deputized as an
      investigator for the county attorney's office by the sheriff of the
      applicable county.
         2.  Calculation of monthly allowance.  Notwithstanding other
      provisions of this chapter, a member who is or has been employed in a
      protection occupation who retires on or after July 1, 1994, and at
      the time of retirement is at least fifty-five years of age may elect
      to receive, in lieu of the receipt of any benefits as calculated
      pursuant to section 97B.49A or 97B.49D, a monthly retirement
      allowance equal to one-twelfth of an amount equal to the applicable
      percentage of the three-year average covered wage as a member who has
      been employed in a protection occupation multiplied by a fraction of
      years of service, with benefits payable during the member's lifetime.

         3.  Additional contributions.
         a.  Annually, the system shall actuarially determine the cost
      of the additional benefits provided for members covered under this
      section as a percentage of the covered wages of the employees covered
      by this section.  Sixty percent of the cost shall be paid by the
      employers of employees covered under this section and forty percent
      of the cost shall be paid by the employees.  The employer and
      employee contributions required under this paragraph are in addition
      to the contributions paid under sections 97B.11 and 97B.11A.
         b. (1)  For the fiscal year commencing July 1, 1988, and each
      succeeding fiscal year, there is appropriated from the state fish and
      game protection fund to the system the amount necessary to pay the
      employer share of the cost of the additional benefits provided to
      employees covered under subsection 1, paragraph "e", subparagraph
      (1).
         (2)  Annually, during each fiscal year commencing with the fiscal
      year beginning July 1, 1988, each applicable city shall pay to the
      system the amount necessary to pay the employer share of the cost of
      the additional benefits provided to employees of that city covered
      under subsection 1, paragraph "e", subparagraphs (2) and (4).
         (3)  For the fiscal year commencing July 1, 1988, and each
      succeeding fiscal year, the department of corrections shall pay to
      the system from funds appropriated to the Iowa department of
      corrections, the amount necessary to pay the employer share of the
      cost of the additional benefits provided to employees covered under
      subsection 1, paragraph "e", subparagraph (3).
         (4)  For the fiscal year commencing July 1, 1990, and each
      succeeding fiscal year, the state department of transportation shall
      pay to the system, from funds appropriated to the state department of
      transportation from the road use tax fund and the primary road fund,
      the amount necessary to pay the employer share of the cost of the
      additional benefits provided to employees covered under subsection 1,
      paragraph "e", subparagraph (5).
         (5)  For the fiscal year commencing July 1, 1992, and each
      succeeding fiscal year, the department of public safety shall pay to
      the system from funds appropriated to the department of public
      safety, the amount necessary to pay the employer share of the cost of
      the additional benefits provided to a fire prevention inspector peace
      officer pursuant to subsection 1, paragraph "e", subparagraph
      (6).
         (6)  For the fiscal year commencing July 1, 1994, and each
      succeeding fiscal year through the fiscal year ending June 30, 1998,
      each judicial district department of correctional services shall pay
      to the system from funds appropriated to that judicial district
      department of correctional services, the amount necessary to pay the
      employer share of the cost of the additional benefits provided to
      employees of a judicial district department of correctional services
      who are employed as a probation officer III or a parole officer III.

         (7)  For the fiscal year commencing July 1, 2004, and each
      succeeding fiscal year, there is appropriated from the general fund
      of the state to the system, from funds not otherwise appropriated, an
      amount necessary to pay the employer share of the cost of the
      additional benefits provided to airport fire fighters under this
      section.
         4.  Notwithstanding any provision of this chapter to the contrary,
      the three-year average covered wage for a member retiring under this
      section whose years of eligible service equals or exceeds twenty-two
      years of eligible service for that member shall be determined by
      calculating the member's eligible combined wage for each year of
      eligible service.  For purposes of this subsection, "eligible
      combined wage" means the wages earned by the member for each
      quarter year period from eligible service and from covered employment
      that is not eligible service if at least seventy-five percent of the
      wages earned was from eligible service.  
         Section History: Recent Form
         98 Acts, ch 1183, §36; 98 Acts, ch 1223, § 19; 2000 Acts, ch 1077,
      §36--39; 2001 Acts, ch 68, §21, 24; 2002 Acts, ch 1135, §20, 21; 2003
      Acts, ch 145, §176, 177, 286; 2004 Acts, ch 1103, §31--33; 2008 Acts,
      ch 1171, §31, 48
         Referred to in § 97A.6, 97B.1A, 97B.11, 97B.46, 97B.48, 97B.48A,
      97B.49C, 97B.49D, 97B.50, 97B.50A, 97B.51, 97B.52, 97B.53, 97B.80,
      411.6, 602.11115, 602.11116, 724.6 
         Footnotes
         For future amendments striking paragraph a of subsection 3
      effective July 1, 2011, see 2008 Acts, ch 1171, §32, 48, 49

State Codes and Statutes

State Codes and Statutes

Statutes > Iowa > Title-3 > Subtitle-3 > Chapter-97b > 97b-49b

        97B.49B  PROTECTION OCCUPATION.
         1.  Definitions.  For purposes of this section:
         a.  "Applicable percentage" means the greater of the following
      percentages:
         (1)  Sixty percent.
         (2)  For each active or inactive vested member retiring on or
      after July 1, 1996, but before July 1, 2000, sixty percent plus, if
      applicable, an additional one-fourth of one percentage point for each
      additional calendar quarter of eligible service beyond twenty-five
      years of service for the member, not to exceed a total of five
      additional percentage points.
         (3)  For each active or inactive vested member retiring on or
      after July 1, 2000, but before July 1, 2001, sixty percent plus, if
      applicable, an additional one-fourth of one percentage point for each
      additional calendar quarter of eligible service beyond twenty-four
      years of service for the member, not to exceed a total of six
      additional percentage points.
         (4)  For each active or inactive vested member retiring on or
      after July 1, 2001, but before July 1, 2002, sixty percent plus, if
      applicable, an additional one-fourth of one percentage point for each
      additional calendar quarter of eligible service beyond twenty-three
      years of service for the member, not to exceed a total of seven
      additional percentage points.
         (5)  For each active or inactive vested member retiring on or
      after July 1, 2002, but before July 1, 2003, sixty percent plus, if
      applicable, an additional one-fourth of one percentage point for each
      additional calendar quarter of eligible service beyond twenty-two
      years of service for the member, not to exceed a total of eight
      additional percentage points.
         (6)  For each active or inactive vested member retiring on or
      after July 1, 2003, sixty percent plus, if applicable, an additional
      three-eighths of one percentage point for each additional calendar
      quarter of eligible service beyond twenty-two years of service for
      the member, not to exceed a total of twelve additional percentage
      points.
         b.  "Applicable years of service" means the following:
         (1)  For each active or inactive vested member retiring on or
      after July 1, 1996, and before July 1, 2000, twenty-five.
         (2)  For each active or inactive vested member retiring on or
      after July 1, 2000, and before July 1, 2001, twenty-four.
         (3)  For each active or inactive vested member retiring on or
      after July 1, 2001, and before July 1, 2002, twenty-three.
         (4)  For each active or inactive vested member retiring on or
      after July 1, 2002, twenty-two.
         c.  "Eligible service" means membership and prior service in a
      protection occupation.  In addition, for a member with membership and
      prior service in a protection occupation described in paragraph
      "e", subparagraph (2), eligible service includes membership and
      prior service as a sheriff or deputy sheriff as defined in section
      97B.49C.
         d.  "Fraction of years of service" means a number, not to
      exceed one, equal to the sum of the years of eligible service in a
      protection occupation divided by the applicable years of service for
      the member.
         e.  "Protection occupation" includes all of the following:
         (1)  A conservation peace officer employed under section 456A.13
      or as designated by a county conservation board pursuant to section
      350.5.
         (2)  A marshal in a city not covered under chapter 400 or a fire
      fighter or police officer of a city not participating in the
      retirement systems established in chapter 410 or 411.
         (3)  A correctional officer or correctional supervisor employed by
      the Iowa department of corrections, and any other employee of that
      department whose primary purpose is, through ongoing direct inmate
      contact, to enforce and maintain discipline, safety, and security
      within a correctional facility.  The Iowa department of corrections
      and the department of administrative services shall jointly determine
      which job classifications are covered under this subparagraph.
         (4)  An airport safety officer employed under chapter 400 by an
      airport commission in a city of one hundred thousand population or
      more.
         (5)  An employee of the state department of transportation who is
      designated as a "peace officer" by resolution under section
      321.477, but only if the employee retires on or after July 1, 1990.
      For purposes of this subparagraph, service as a traffic weight
      officer employed by the highway commission prior to the creation of
      the state department of transportation or as a peace officer employed
      by the Iowa state commerce commission prior to the creation of the
      state department of transportation shall be included in computing the
      employee's years of membership service.
         (6)  A fire prevention inspector peace officer employed by the
      department of public safety prior to July 1, 1994, who does not elect
      coverage under the Iowa department of public safety peace officers'
      retirement, accident, and disability system, as provided in section
      97B.42B.
         (7)  An employee covered by the merit system as provided in
      chapter 8A, subchapter IV, whose primary duty is providing airport
      security and who carries or is licensed to carry a firearm while
      performing those duties.
         (8)  An airport fire fighter employed by the military division of
      the department of public defense.
         (9)  A jailer or detention officer who performs duties as a
      jailer, including but not limited to the transportation of inmates,
      who is certified as having completed jailer training pursuant to
      chapter 80B, and who is employed by a county as a jailer.
         (10)  An employee covered by the merit system as provided in
      chapter 8A, subchapter IV, whose primary duty is providing security
      at Iowa national guard installations and facilities and who carries
      or is licensed to carry a firearm while performing those duties.
         (11)  An emergency medical care provider who provides emergency
      medical services, as defined in section 147A.1, and who is not a
      member of the retirement systems established in chapter 410 or 411.
         (12)  An investigator employed by a county attorney's office who
      is a certified law enforcement officer and who is deputized as an
      investigator for the county attorney's office by the sheriff of the
      applicable county.
         2.  Calculation of monthly allowance.  Notwithstanding other
      provisions of this chapter, a member who is or has been employed in a
      protection occupation who retires on or after July 1, 1994, and at
      the time of retirement is at least fifty-five years of age may elect
      to receive, in lieu of the receipt of any benefits as calculated
      pursuant to section 97B.49A or 97B.49D, a monthly retirement
      allowance equal to one-twelfth of an amount equal to the applicable
      percentage of the three-year average covered wage as a member who has
      been employed in a protection occupation multiplied by a fraction of
      years of service, with benefits payable during the member's lifetime.

         3.  Additional contributions.
         a.  Annually, the system shall actuarially determine the cost
      of the additional benefits provided for members covered under this
      section as a percentage of the covered wages of the employees covered
      by this section.  Sixty percent of the cost shall be paid by the
      employers of employees covered under this section and forty percent
      of the cost shall be paid by the employees.  The employer and
      employee contributions required under this paragraph are in addition
      to the contributions paid under sections 97B.11 and 97B.11A.
         b. (1)  For the fiscal year commencing July 1, 1988, and each
      succeeding fiscal year, there is appropriated from the state fish and
      game protection fund to the system the amount necessary to pay the
      employer share of the cost of the additional benefits provided to
      employees covered under subsection 1, paragraph "e", subparagraph
      (1).
         (2)  Annually, during each fiscal year commencing with the fiscal
      year beginning July 1, 1988, each applicable city shall pay to the
      system the amount necessary to pay the employer share of the cost of
      the additional benefits provided to employees of that city covered
      under subsection 1, paragraph "e", subparagraphs (2) and (4).
         (3)  For the fiscal year commencing July 1, 1988, and each
      succeeding fiscal year, the department of corrections shall pay to
      the system from funds appropriated to the Iowa department of
      corrections, the amount necessary to pay the employer share of the
      cost of the additional benefits provided to employees covered under
      subsection 1, paragraph "e", subparagraph (3).
         (4)  For the fiscal year commencing July 1, 1990, and each
      succeeding fiscal year, the state department of transportation shall
      pay to the system, from funds appropriated to the state department of
      transportation from the road use tax fund and the primary road fund,
      the amount necessary to pay the employer share of the cost of the
      additional benefits provided to employees covered under subsection 1,
      paragraph "e", subparagraph (5).
         (5)  For the fiscal year commencing July 1, 1992, and each
      succeeding fiscal year, the department of public safety shall pay to
      the system from funds appropriated to the department of public
      safety, the amount necessary to pay the employer share of the cost of
      the additional benefits provided to a fire prevention inspector peace
      officer pursuant to subsection 1, paragraph "e", subparagraph
      (6).
         (6)  For the fiscal year commencing July 1, 1994, and each
      succeeding fiscal year through the fiscal year ending June 30, 1998,
      each judicial district department of correctional services shall pay
      to the system from funds appropriated to that judicial district
      department of correctional services, the amount necessary to pay the
      employer share of the cost of the additional benefits provided to
      employees of a judicial district department of correctional services
      who are employed as a probation officer III or a parole officer III.

         (7)  For the fiscal year commencing July 1, 2004, and each
      succeeding fiscal year, there is appropriated from the general fund
      of the state to the system, from funds not otherwise appropriated, an
      amount necessary to pay the employer share of the cost of the
      additional benefits provided to airport fire fighters under this
      section.
         4.  Notwithstanding any provision of this chapter to the contrary,
      the three-year average covered wage for a member retiring under this
      section whose years of eligible service equals or exceeds twenty-two
      years of eligible service for that member shall be determined by
      calculating the member's eligible combined wage for each year of
      eligible service.  For purposes of this subsection, "eligible
      combined wage" means the wages earned by the member for each
      quarter year period from eligible service and from covered employment
      that is not eligible service if at least seventy-five percent of the
      wages earned was from eligible service.  
         Section History: Recent Form
         98 Acts, ch 1183, §36; 98 Acts, ch 1223, § 19; 2000 Acts, ch 1077,
      §36--39; 2001 Acts, ch 68, §21, 24; 2002 Acts, ch 1135, §20, 21; 2003
      Acts, ch 145, §176, 177, 286; 2004 Acts, ch 1103, §31--33; 2008 Acts,
      ch 1171, §31, 48
         Referred to in § 97A.6, 97B.1A, 97B.11, 97B.46, 97B.48, 97B.48A,
      97B.49C, 97B.49D, 97B.50, 97B.50A, 97B.51, 97B.52, 97B.53, 97B.80,
      411.6, 602.11115, 602.11116, 724.6 
         Footnotes
         For future amendments striking paragraph a of subsection 3
      effective July 1, 2011, see 2008 Acts, ch 1171, §32, 48, 49