12-5005. Retired members and certain active members of local plans made special members of KP&F system; employee contributions; preservation of local plan entitlements for special members, exceptions;
12-5005
12-5005. Retired members and certain active members
of local plans made
special members of KP&F system; employee contributions; preservation of
local plan entitlements for special members, exceptions; exemption from
taxes and legal claims and process and nonassignable, exception for decrees for
support and maintenance and qualified domestic relations orders and lump-sum
death benefit assigned to a funeral
establishment; employer pickup of member contributions.
(a) Every retired member of a local police or fire pension plan and every
active member of the plan who is entitled to make an election to become a
member of the Kansas police and firemen's retirement system pursuant to K.S.A.
12-5003 or 74-4955 and amendments thereto and who does not so elect shall
become a special member of the Kansas police and firemen's retirement system on
the entry date of the city which is affiliating with the Kansas police and
firemen's retirement system with regard to all active members and retired
members of the local police or fire pension plan under K.S.A. 74-4954 and
amendments thereto.
(b) Beginning with the first payroll for services as a policeman or fireman
after an active member of a local police or fire pension plan becomes a special
member of the Kansas police and firemen's retirement system under this section,
the city shall deduct from the compensation of each special member the greater
of 7% or the percentage rate of contribution which the active member was
required to contribute to the local police or fire pension plan preceding the
entry date of the city, as employee contributions. The deductions
shall be remitted quarterly, or as the board of trustees otherwise provides, to
the executive secretary of the Kansas public employees retirement system for
credit to the Kansas public employees retirement fund. All deductions shall be
credited to the special members' individual accounts beginning on July 1 of the
year following the entry date of the city for purposes of all active and
retired members of the local police and fire pension plan.
(c) Except as otherwise provided in this act, each active member of a local
police or fire pension plan who becomes a special member of the Kansas police
and firemen's retirement system under this section shall be subject to the
provisions of and entitled to pensions and other benefits, rights and
privileges to the extent provided under the local police and fire pension plan
on the day immediately preceding the entry date of the city which is
affiliating with the Kansas police and firemen's retirement system with regard
to all active members and retired members of the plan.
(d) Each retired member of a local police or fire pension plan who
becomes a special member of the Kansas police and firemen's retirement
system under this section shall be entitled to receive from the Kansas
police and firemen's retirement system a pension or any other benefit to
the same extent and subject to the same conditions as existed under
the local police or fire pension plan on the day immediately preceding the
entry date of the city which is affiliating with the system with regard
to all active members and retired members of the plan under K.S.A. 74-4954 and
amendments thereto, except no retired special member shall be appointed in or
to a position or office for which compensation is paid for service to the same
state agency, or the same police or fire department of a city, township,
special district or county or the same sheriff's office of a county. This
subsection shall not apply to service rendered by a retiree as a juror, as a
witness in any legal proceeding or action, as an election board judge or clerk
or in any other office or position of a similar nature. However, all such
benefits
paid shall be paid in accordance with the applicable requirements under section
401 (a)(9) of the federal internal revenue code of 1986 as applicable to
governmental plans, as in effect on July 1, 2008, and
the regulations thereto, as in effect on July 1, 2008, and in
accordance with the provisions of K.S.A. 74-49,123, and amendments thereto.
Any retiree employed by
a participating employer in the Kansas police and firemen's retirement system
shall not make contributions or receive additional credit under the system for
that service. This subsection, except as it relates to contributions and
additional credit, shall not apply to the employment of any retiree by the
state of Kansas, or any county, city, township, special district, political
subdivision or instrumentality of any one or several of the aforementioned for
a period of not exceeding 30 days in any one calendar year.
(e) (1) Every pension or other benefit received by any special member
pursuant to subsection (c) or (d) is hereby made and declared exempt from any
tax of the state of Kansas or any political subdivision or taxing body of this
state; shall not be subject to execution, garnishment, attachment or any other
process or claim whatsoever, except such pension or benefit or any accumulated
contributions due and owing from the system to such special member are subject
to decrees for child support or maintenance, or both, as provided in K.S.A.
60-1610 and amendments thereto; and shall be unassignable, except that within
30 days after the death of a retirant the lump-sum death benefit payable to a
retirant pursuant to the provisions of K.S.A. 74-4989 and amendments thereto
may be assignable to a funeral establishment providing funeral services to such
retirant by the beneficiary of such retirant. The Kansas public employees
retirement system shall not be a party to any action under article 16 of
chapter 60 of the Kansas Statutes Annotated, and amendments thereto, and is
subject to orders from such
actions issued by the district court of the county where such action was filed.
Such orders from such actions shall specify either a specific amount or
specific percentage of the amount of the pension or benefit or any accumulated
contributions due and owing from the system to be distributed by the system
pursuant to this act.
(2) Every pension or other benefit received by any special member pursuant
to subsection (c) or (d) is hereby made and declared exempt from any tax of the
state of Kansas or any political subdivision or taxing body of this state;
shall not be subject to execution, garnishment, attachment or any other process
or claim whatsoever, except such pension or benefit or any accumulated
contributions due and owing from the system to such special members are subject
to claims of an alternate payee under a qualified domestic relations order. As
used in this subsection, the terms "alternate payee" and "qualified domestic
relations order" shall have the meaning ascribed to them in section 414(p) of
the federal internal revenue code of
1986,
as in effect on July 1, 2008. The
provisions of
this subsection shall apply to any qualified domestic relations order which is
in effect on or after July 1, 1994.
(f) (1) Subject to the provisions of K.S.A. 74-49,123 and
amendments
thereto, each participating employer, pursuant to the provisions of
section 414(h)(2) of the federal internal revenue
code
of 1986, as
in effect on July 1, 2008, shall pick
up and pay the contributions which would otherwise be payable by members
as prescribed in subsection (b) commencing with the third quarter of 1984.
The contributions so picked up shall be treated as employer contributions for
purposes of determining the amounts of federal income taxes to withhold from
the member's compensation.
(2) Member contributions picked up by the employer shall be paid from
the same source of funds used for the payment of compensation to a member.
A deduction shall be made from each member's compensation equal to the amount
of the member's contributions picked up by the employer, provided that such
deduction shall not reduce the member's compensation for purposes of computing
benefits under K.S.A. 12-5001 to 12-5007, inclusive, and amendments thereto.
(3) Member contributions picked up by the employer shall be remitted
quarterly, or as the board may otherwise provide, to the executive secretary
for credit to the Kansas public employees retirement fund. Such contributions
shall be credited to a separate account within the member's individual account
so that amounts contributed by the member commencing with the third quarter
of 1984 may be distinguished from the member contributions picked up by the
employer. Interest shall be added annually to members' individual accounts.
History: L. 1976, ch. 348, § 5;
L. 1981, ch. 77, § 1;
L. 1982, ch. 152, § 19;
L. 1984, ch. 289, § 1;
L. 1990, ch. 282, § 1;
L. 1991, ch. 238, § 1;
L. 1992, ch. 321, § 25;
L. 1994, ch. 231, § 2;
L. 1998, ch. 64, § 2;
L. 2008, ch. 113, § 1; July 1.