Article 26.--RETIREMENT SYSTEM FOR JUSTICES AND JUDGES
20-2610a.Retirement annuity options; elections ofjudge and spouse; joint annuitants.(a) A judge may elect to have such judge's retirement annuity paid underone of the options provided in this section in lieu of having it paid inthe form stated in K.S.A. 20-2610 and amendments thereto. Such election shallbe made before the date of actual retirement. A specific person shall bedesignated as joint annuitant at the time of election of the joint and 1/2 tojoint annuitant survivor option, joint and survivor option and the joint and3/4 to joint annuitant survivor option. Under no circumstances may an option bechanged or canceled nor the named joint annuitant changed after the date ofactual retirement of the judge.
(b) The amount of retirement annuity payable under an option shall be basedon the age of the judge and, if applicable, the age of the joint annuitant, andshall be such amount as to be the actuarial equivalent of the retirementannuity otherwise payable under K.S.A. 20-2610 and amendments thereto asprescribed in subsection (c). Whenever the amount of any benefit is to bedetermined on the basis of actuarial assumptions, the assumptions shall bespecified in a way that precludes employer discretion. In no case shall thetotal amount of retirement annuity payable under any option provided in thissection be more than 100% of the retirement annuity which would have beenotherwise payable if no option had been elected under this section.
(c) The following retirement options, which are subject to the provisions ofK.S.A. 74-49,123 and amendments thereto, are available:
(1) Joint and 1/2 to joint annuitant survivor. A reducedretirement annuity payable to the judge during the judge's lifetime in amonthly amount equal to the product of (A) the monthly payment of theretirement annuity otherwise payable under K.S.A. 20-2610 and amendmentsthereto and (B) the percentage equal to 91% minus .4% for each year by whichthe age of the judge's joint annuitant is less than the judge's age, computedto the nearest whole year, or plus .4% for each year by which the age of thejudge's joint annuitant is more than the judge's age, computed to the nearestwhole year, with 1/2 of that monthly amount continued to the judge's jointannuitant during such joint annuitant's remaining lifetime, if any, after thedeath of the judge. In the event that the designated joint annuitant under thisoption predeceases the retired judge, the amount of the retirement annuityotherwise payable to the judge under this option shall be adjustedautomatically to the retirement annuity which the judge would have received ifno option had been elected under this section.
(2) Joint and survivor. A reduced retirement annuity payable tothe judge during the judge's lifetime in a monthly amount equal to the productof (A) the monthly payment of the retirement annuity otherwise payable underK.S.A. 20-2610 and amendments thereto and (B) the percentage equal to 83% minus.6% for each year by which the age of the judge's joint annuitant is less thanthe judge's age, computed to the nearest whole year, or plus .6% for each yearby which the age of the judge's joint annuitant is more than the judge's age,computed to the nearest whole year, with that monthly amount continued to thejoint annuitant during the joint annuitant's remaining lifetime, if any, afterthe death of judge. In the event that the designated joint annuitant under thisoption predeceases the retired judge, the amount of the retirement annuityotherwise payable to the judge under this option shall be adjustedautomatically to the retirement annuity which the judge would have received ifno option had been elected under this section.
(3) Joint and 3/4 to joint annuitant survivor. A reducedretirement annuity payable to the judge during the judge's lifetime in amonthly amount equal to the product of (A) the monthly payment of theretirement annuity otherwise payable under K.S.A. 20-2610 and amendmentsthereto and (B) the percentage equal to 87% minus .5% for each year by whichthe age of the judge's joint annuitant is less than the judge's age, computedto the nearest whole year, or plus .5% for each year by which the age of thejudge's joint annuitant is more than the judge's age, computed to the nearestwhole year, with 3/4 of that monthly amount continued to the judge's jointannuitant during such joint annuitant's remaining lifetime, if any, after thedeath of the judge. In the event that the designated joint annuitant under thisoption predeceases the retired judge, the amount of the retirement annuityotherwise payable to the judge under this option shall be adjustedautomatically to the retirement annuity which the judge would have received ifno option had been elected under this section.
(4) Life with 5 years certain. A reduced retirement annuitypayable to the judge during the judge's lifetime in a monthly amount equal to98% of the monthly payment of the retirement annuity otherwise payable underK.S.A. 20-2610 and amendments thereto and if the judge dies within thefive-year certain period, measured from the commencement of retirement annuitypayments, such monthly payments shall be continued to such judge's beneficiaryduring the balance of the five-year certain period.
(5) Life with 10 years certain. A reduced retirement annuitypayable to the judge during the judge's lifetime in a monthly amount equal to95% of the monthly payment of the retirement annuity otherwise payable underK.S.A. 20-2610 and amendments thereto and if the judge dies within the ten-yearcertain period, measured from the commencement of retirement annuity payments,such monthly payments shall be continued to such judge's beneficiary during thebalance of the ten-year certain period.
(6) Life with 15 years certain. A reduced retirement annuitypayable to the judge during the judge's lifetime in a monthly amount equal to88% of the monthly payment of the retirement annuity otherwise payable underK.S.A. 20-2610 and amendments thereto and if the judge dies within thefifteen-year certain period, measured from the commencement of retirementannuity payments, such monthly payments shall be continued to such judge'sbeneficiary during the balance of the fifteen-year certain period.
(7) Lump sum payment at retirement. (A) Pursuant to this option,the judge must specify a lump sum amount to be paid to the judge upon thejudge's retirement. The lump sum amount will be based on the actuarial presentvalue of the benefit as provided in K.S.A. 20-2610, and amendments thereto. Thelump sum amount designated by the judge must be in 10% increments and shallnot exceed 1/2 of the actuarial present value of the benefit provided in K.S.A.20-2610, and amendments thereto. If the judge's spouse elects a lump sumpayment as provided in this section pursuant to the provisions of subsection(d), the lump sum payment will be based on the present value of the retirementoption selected by the spouse. The lump sum amount designated by the spousemust be in 10% increments and shall not exceed 1/2 of the actuarial presentvalue of the option selected in this section.
(B) Pursuant to this option, the judge must elect to have the remainingactuarial present value paid in a monthly amount under the provisions of K.S.A.20-2610, and amendments thereto, or subsections (c)(1) through(c)(6) of this section.
(C) In the event that the designated joint annuitant pursuant to subsection(c)(1), (c)(2) or (c)(3), under this option predeceases the retirant, theamount of the retirement benefit otherwise payable to the retirant under theoption shall be adjusted automatically to the retirement benefit which theretirant would have received if no option had been elected under this section.
(D) The provisions of this subsection shall be effectiveon and after July 1, 2001.
(d) If a judge, who is eligible to retire, dies without having actuallyretired, the judge's spouse, if the spouse is the sole beneficiary for thejudge's accumulated contributions, may elect to receive benefits as a jointannuitant under one of the options provided in this section in lieu ofreceiving the judge's accumulated contributions.
(e) On and after May 1, 2004, if a judge with10 or more years of credited service dies before attainingretirement age, the judge's spouse, if the spouse is the sole beneficiary forthe judge's accumulated contributions, may elect to receive benefits under oneof the options provided in this section in lieu of receiving the judge'saccumulated contributions. Payments under one of the options provided in thissection to the judge's spouse if so elected, shall commence on the date thatthe judge would havebeeneligible for normal retirement pursuant to subsection (a) of K.S.A. 20-2608,and amendments thereto, or would have been eligible for early retirementpursuant to subsection (b) or (c) of K.S.A. 20-2608, and amendments thereto,if such early retirement date occurs earlier.
(f) Benefits payable to a joint annuitant shall accrue from the first day ofthe month following the death of a member or retirant and, in the case of thejoint and 1/2 to joint annuitant survivor option, the joint and survivor optionand the joint and 3/4 to joint annuitant survivor option, shall end on the lastday of the month in which the joint annuitant dies.
(g) The provisions of the law in effect on the retirement date of a judgeunder the retirement system for judges shall govern the retirement annuitypayable to the retired judge and any joint annuitant, except, for retirementbenefits payable after July 1, 1993, for judges who retired prior to July 1,1982, in the event that the designated joint annuitant under the optionprovided in subsection (c)(1), (2) or (3), as applicable, predeceased thejudge, the amount of the retirement benefit otherwise payable to the judgeunder the option provided in subsection (c)(1), (2) or (3), as applicable,shall be adjusted automatically to the retirement benefit which the judge wouldhave received if no option had been elected under this section.
(h) Upon the death of a joint annuitant who is receiving a retirementbenefit under the provisions of this section, there shall be paid to suchjoint annuitant's beneficiary an amount equal to the excess, if any, ofthe accumulated contributions of the retired judge over the sum of allretirement benefit payments made to such retired judge and such jointannuitant. Such joint annuitant shall designate a beneficiary by filing in theoffice of the retirement system such designation at the time of death of theretired judge. If there is no named beneficiary of such joint annuitant livingat the time of death of such joint annuitant, any amount provided for by thissection shall be paid to, in order of preference as follows:
(1) The joint annuitant's surviving spouse;
(2) the joint annuitant's dependent child or children;
(3) the joint annuitant's dependent parent or parents;
(4) the joint annuitant's nondependent child or children;
(5) the joint annuitant's nondependent parent or parents; or
(6) the estate of the deceased joint annuitant.
(i) In any event, benefits shall be adjusted as necessary to satisfy theincidental death benefits regulations under the federal internal revenue code.
Article 26.--RETIREMENT SYSTEM FOR JUSTICES AND JUDGES
20-2610a.Retirement annuity options; elections ofjudge and spouse; joint annuitants.(a) A judge may elect to have such judge's retirement annuity paid underone of the options provided in this section in lieu of having it paid inthe form stated in K.S.A. 20-2610 and amendments thereto. Such election shallbe made before the date of actual retirement. A specific person shall bedesignated as joint annuitant at the time of election of the joint and 1/2 tojoint annuitant survivor option, joint and survivor option and the joint and3/4 to joint annuitant survivor option. Under no circumstances may an option bechanged or canceled nor the named joint annuitant changed after the date ofactual retirement of the judge.
(b) The amount of retirement annuity payable under an option shall be basedon the age of the judge and, if applicable, the age of the joint annuitant, andshall be such amount as to be the actuarial equivalent of the retirementannuity otherwise payable under K.S.A. 20-2610 and amendments thereto asprescribed in subsection (c). Whenever the amount of any benefit is to bedetermined on the basis of actuarial assumptions, the assumptions shall bespecified in a way that precludes employer discretion. In no case shall thetotal amount of retirement annuity payable under any option provided in thissection be more than 100% of the retirement annuity which would have beenotherwise payable if no option had been elected under this section.
(c) The following retirement options, which are subject to the provisions ofK.S.A. 74-49,123 and amendments thereto, are available:
(1) Joint and 1/2 to joint annuitant survivor. A reducedretirement annuity payable to the judge during the judge's lifetime in amonthly amount equal to the product of (A) the monthly payment of theretirement annuity otherwise payable under K.S.A. 20-2610 and amendmentsthereto and (B) the percentage equal to 91% minus .4% for each year by whichthe age of the judge's joint annuitant is less than the judge's age, computedto the nearest whole year, or plus .4% for each year by which the age of thejudge's joint annuitant is more than the judge's age, computed to the nearestwhole year, with 1/2 of that monthly amount continued to the judge's jointannuitant during such joint annuitant's remaining lifetime, if any, after thedeath of the judge. In the event that the designated joint annuitant under thisoption predeceases the retired judge, the amount of the retirement annuityotherwise payable to the judge under this option shall be adjustedautomatically to the retirement annuity which the judge would have received ifno option had been elected under this section.
(2) Joint and survivor. A reduced retirement annuity payable tothe judge during the judge's lifetime in a monthly amount equal to the productof (A) the monthly payment of the retirement annuity otherwise payable underK.S.A. 20-2610 and amendments thereto and (B) the percentage equal to 83% minus.6% for each year by which the age of the judge's joint annuitant is less thanthe judge's age, computed to the nearest whole year, or plus .6% for each yearby which the age of the judge's joint annuitant is more than the judge's age,computed to the nearest whole year, with that monthly amount continued to thejoint annuitant during the joint annuitant's remaining lifetime, if any, afterthe death of judge. In the event that the designated joint annuitant under thisoption predeceases the retired judge, the amount of the retirement annuityotherwise payable to the judge under this option shall be adjustedautomatically to the retirement annuity which the judge would have received ifno option had been elected under this section.
(3) Joint and 3/4 to joint annuitant survivor. A reducedretirement annuity payable to the judge during the judge's lifetime in amonthly amount equal to the product of (A) the monthly payment of theretirement annuity otherwise payable under K.S.A. 20-2610 and amendmentsthereto and (B) the percentage equal to 87% minus .5% for each year by whichthe age of the judge's joint annuitant is less than the judge's age, computedto the nearest whole year, or plus .5% for each year by which the age of thejudge's joint annuitant is more than the judge's age, computed to the nearestwhole year, with 3/4 of that monthly amount continued to the judge's jointannuitant during such joint annuitant's remaining lifetime, if any, after thedeath of the judge. In the event that the designated joint annuitant under thisoption predeceases the retired judge, the amount of the retirement annuityotherwise payable to the judge under this option shall be adjustedautomatically to the retirement annuity which the judge would have received ifno option had been elected under this section.
(4) Life with 5 years certain. A reduced retirement annuitypayable to the judge during the judge's lifetime in a monthly amount equal to98% of the monthly payment of the retirement annuity otherwise payable underK.S.A. 20-2610 and amendments thereto and if the judge dies within thefive-year certain period, measured from the commencement of retirement annuitypayments, such monthly payments shall be continued to such judge's beneficiaryduring the balance of the five-year certain period.
(5) Life with 10 years certain. A reduced retirement annuitypayable to the judge during the judge's lifetime in a monthly amount equal to95% of the monthly payment of the retirement annuity otherwise payable underK.S.A. 20-2610 and amendments thereto and if the judge dies within the ten-yearcertain period, measured from the commencement of retirement annuity payments,such monthly payments shall be continued to such judge's beneficiary during thebalance of the ten-year certain period.
(6) Life with 15 years certain. A reduced retirement annuitypayable to the judge during the judge's lifetime in a monthly amount equal to88% of the monthly payment of the retirement annuity otherwise payable underK.S.A. 20-2610 and amendments thereto and if the judge dies within thefifteen-year certain period, measured from the commencement of retirementannuity payments, such monthly payments shall be continued to such judge'sbeneficiary during the balance of the fifteen-year certain period.
(7) Lump sum payment at retirement. (A) Pursuant to this option,the judge must specify a lump sum amount to be paid to the judge upon thejudge's retirement. The lump sum amount will be based on the actuarial presentvalue of the benefit as provided in K.S.A. 20-2610, and amendments thereto. Thelump sum amount designated by the judge must be in 10% increments and shallnot exceed 1/2 of the actuarial present value of the benefit provided in K.S.A.20-2610, and amendments thereto. If the judge's spouse elects a lump sumpayment as provided in this section pursuant to the provisions of subsection(d), the lump sum payment will be based on the present value of the retirementoption selected by the spouse. The lump sum amount designated by the spousemust be in 10% increments and shall not exceed 1/2 of the actuarial presentvalue of the option selected in this section.
(B) Pursuant to this option, the judge must elect to have the remainingactuarial present value paid in a monthly amount under the provisions of K.S.A.20-2610, and amendments thereto, or subsections (c)(1) through(c)(6) of this section.
(C) In the event that the designated joint annuitant pursuant to subsection(c)(1), (c)(2) or (c)(3), under this option predeceases the retirant, theamount of the retirement benefit otherwise payable to the retirant under theoption shall be adjusted automatically to the retirement benefit which theretirant would have received if no option had been elected under this section.
(D) The provisions of this subsection shall be effectiveon and after July 1, 2001.
(d) If a judge, who is eligible to retire, dies without having actuallyretired, the judge's spouse, if the spouse is the sole beneficiary for thejudge's accumulated contributions, may elect to receive benefits as a jointannuitant under one of the options provided in this section in lieu ofreceiving the judge's accumulated contributions.
(e) On and after May 1, 2004, if a judge with10 or more years of credited service dies before attainingretirement age, the judge's spouse, if the spouse is the sole beneficiary forthe judge's accumulated contributions, may elect to receive benefits under oneof the options provided in this section in lieu of receiving the judge'saccumulated contributions. Payments under one of the options provided in thissection to the judge's spouse if so elected, shall commence on the date thatthe judge would havebeeneligible for normal retirement pursuant to subsection (a) of K.S.A. 20-2608,and amendments thereto, or would have been eligible for early retirementpursuant to subsection (b) or (c) of K.S.A. 20-2608, and amendments thereto,if such early retirement date occurs earlier.
(f) Benefits payable to a joint annuitant shall accrue from the first day ofthe month following the death of a member or retirant and, in the case of thejoint and 1/2 to joint annuitant survivor option, the joint and survivor optionand the joint and 3/4 to joint annuitant survivor option, shall end on the lastday of the month in which the joint annuitant dies.
(g) The provisions of the law in effect on the retirement date of a judgeunder the retirement system for judges shall govern the retirement annuitypayable to the retired judge and any joint annuitant, except, for retirementbenefits payable after July 1, 1993, for judges who retired prior to July 1,1982, in the event that the designated joint annuitant under the optionprovided in subsection (c)(1), (2) or (3), as applicable, predeceased thejudge, the amount of the retirement benefit otherwise payable to the judgeunder the option provided in subsection (c)(1), (2) or (3), as applicable,shall be adjusted automatically to the retirement benefit which the judge wouldhave received if no option had been elected under this section.
(h) Upon the death of a joint annuitant who is receiving a retirementbenefit under the provisions of this section, there shall be paid to suchjoint annuitant's beneficiary an amount equal to the excess, if any, ofthe accumulated contributions of the retired judge over the sum of allretirement benefit payments made to such retired judge and such jointannuitant. Such joint annuitant shall designate a beneficiary by filing in theoffice of the retirement system such designation at the time of death of theretired judge. If there is no named beneficiary of such joint annuitant livingat the time of death of such joint annuitant, any amount provided for by thissection shall be paid to, in order of preference as follows:
(1) The joint annuitant's surviving spouse;
(2) the joint annuitant's dependent child or children;
(3) the joint annuitant's dependent parent or parents;
(4) the joint annuitant's nondependent child or children;
(5) the joint annuitant's nondependent parent or parents; or
(6) the estate of the deceased joint annuitant.
(i) In any event, benefits shall be adjusted as necessary to satisfy theincidental death benefits regulations under the federal internal revenue code.
Article 26.--RETIREMENT SYSTEM FOR JUSTICES AND JUDGES
20-2610a.Retirement annuity options; elections ofjudge and spouse; joint annuitants.(a) A judge may elect to have such judge's retirement annuity paid underone of the options provided in this section in lieu of having it paid inthe form stated in K.S.A. 20-2610 and amendments thereto. Such election shallbe made before the date of actual retirement. A specific person shall bedesignated as joint annuitant at the time of election of the joint and 1/2 tojoint annuitant survivor option, joint and survivor option and the joint and3/4 to joint annuitant survivor option. Under no circumstances may an option bechanged or canceled nor the named joint annuitant changed after the date ofactual retirement of the judge.
(b) The amount of retirement annuity payable under an option shall be basedon the age of the judge and, if applicable, the age of the joint annuitant, andshall be such amount as to be the actuarial equivalent of the retirementannuity otherwise payable under K.S.A. 20-2610 and amendments thereto asprescribed in subsection (c). Whenever the amount of any benefit is to bedetermined on the basis of actuarial assumptions, the assumptions shall bespecified in a way that precludes employer discretion. In no case shall thetotal amount of retirement annuity payable under any option provided in thissection be more than 100% of the retirement annuity which would have beenotherwise payable if no option had been elected under this section.
(c) The following retirement options, which are subject to the provisions ofK.S.A. 74-49,123 and amendments thereto, are available:
(1) Joint and 1/2 to joint annuitant survivor. A reducedretirement annuity payable to the judge during the judge's lifetime in amonthly amount equal to the product of (A) the monthly payment of theretirement annuity otherwise payable under K.S.A. 20-2610 and amendmentsthereto and (B) the percentage equal to 91% minus .4% for each year by whichthe age of the judge's joint annuitant is less than the judge's age, computedto the nearest whole year, or plus .4% for each year by which the age of thejudge's joint annuitant is more than the judge's age, computed to the nearestwhole year, with 1/2 of that monthly amount continued to the judge's jointannuitant during such joint annuitant's remaining lifetime, if any, after thedeath of the judge. In the event that the designated joint annuitant under thisoption predeceases the retired judge, the amount of the retirement annuityotherwise payable to the judge under this option shall be adjustedautomatically to the retirement annuity which the judge would have received ifno option had been elected under this section.
(2) Joint and survivor. A reduced retirement annuity payable tothe judge during the judge's lifetime in a monthly amount equal to the productof (A) the monthly payment of the retirement annuity otherwise payable underK.S.A. 20-2610 and amendments thereto and (B) the percentage equal to 83% minus.6% for each year by which the age of the judge's joint annuitant is less thanthe judge's age, computed to the nearest whole year, or plus .6% for each yearby which the age of the judge's joint annuitant is more than the judge's age,computed to the nearest whole year, with that monthly amount continued to thejoint annuitant during the joint annuitant's remaining lifetime, if any, afterthe death of judge. In the event that the designated joint annuitant under thisoption predeceases the retired judge, the amount of the retirement annuityotherwise payable to the judge under this option shall be adjustedautomatically to the retirement annuity which the judge would have received ifno option had been elected under this section.
(3) Joint and 3/4 to joint annuitant survivor. A reducedretirement annuity payable to the judge during the judge's lifetime in amonthly amount equal to the product of (A) the monthly payment of theretirement annuity otherwise payable under K.S.A. 20-2610 and amendmentsthereto and (B) the percentage equal to 87% minus .5% for each year by whichthe age of the judge's joint annuitant is less than the judge's age, computedto the nearest whole year, or plus .5% for each year by which the age of thejudge's joint annuitant is more than the judge's age, computed to the nearestwhole year, with 3/4 of that monthly amount continued to the judge's jointannuitant during such joint annuitant's remaining lifetime, if any, after thedeath of the judge. In the event that the designated joint annuitant under thisoption predeceases the retired judge, the amount of the retirement annuityotherwise payable to the judge under this option shall be adjustedautomatically to the retirement annuity which the judge would have received ifno option had been elected under this section.
(4) Life with 5 years certain. A reduced retirement annuitypayable to the judge during the judge's lifetime in a monthly amount equal to98% of the monthly payment of the retirement annuity otherwise payable underK.S.A. 20-2610 and amendments thereto and if the judge dies within thefive-year certain period, measured from the commencement of retirement annuitypayments, such monthly payments shall be continued to such judge's beneficiaryduring the balance of the five-year certain period.
(5) Life with 10 years certain. A reduced retirement annuitypayable to the judge during the judge's lifetime in a monthly amount equal to95% of the monthly payment of the retirement annuity otherwise payable underK.S.A. 20-2610 and amendments thereto and if the judge dies within the ten-yearcertain period, measured from the commencement of retirement annuity payments,such monthly payments shall be continued to such judge's beneficiary during thebalance of the ten-year certain period.
(6) Life with 15 years certain. A reduced retirement annuitypayable to the judge during the judge's lifetime in a monthly amount equal to88% of the monthly payment of the retirement annuity otherwise payable underK.S.A. 20-2610 and amendments thereto and if the judge dies within thefifteen-year certain period, measured from the commencement of retirementannuity payments, such monthly payments shall be continued to such judge'sbeneficiary during the balance of the fifteen-year certain period.
(7) Lump sum payment at retirement. (A) Pursuant to this option,the judge must specify a lump sum amount to be paid to the judge upon thejudge's retirement. The lump sum amount will be based on the actuarial presentvalue of the benefit as provided in K.S.A. 20-2610, and amendments thereto. Thelump sum amount designated by the judge must be in 10% increments and shallnot exceed 1/2 of the actuarial present value of the benefit provided in K.S.A.20-2610, and amendments thereto. If the judge's spouse elects a lump sumpayment as provided in this section pursuant to the provisions of subsection(d), the lump sum payment will be based on the present value of the retirementoption selected by the spouse. The lump sum amount designated by the spousemust be in 10% increments and shall not exceed 1/2 of the actuarial presentvalue of the option selected in this section.
(B) Pursuant to this option, the judge must elect to have the remainingactuarial present value paid in a monthly amount under the provisions of K.S.A.20-2610, and amendments thereto, or subsections (c)(1) through(c)(6) of this section.
(C) In the event that the designated joint annuitant pursuant to subsection(c)(1), (c)(2) or (c)(3), under this option predeceases the retirant, theamount of the retirement benefit otherwise payable to the retirant under theoption shall be adjusted automatically to the retirement benefit which theretirant would have received if no option had been elected under this section.
(D) The provisions of this subsection shall be effectiveon and after July 1, 2001.
(d) If a judge, who is eligible to retire, dies without having actuallyretired, the judge's spouse, if the spouse is the sole beneficiary for thejudge's accumulated contributions, may elect to receive benefits as a jointannuitant under one of the options provided in this section in lieu ofreceiving the judge's accumulated contributions.
(e) On and after May 1, 2004, if a judge with10 or more years of credited service dies before attainingretirement age, the judge's spouse, if the spouse is the sole beneficiary forthe judge's accumulated contributions, may elect to receive benefits under oneof the options provided in this section in lieu of receiving the judge'saccumulated contributions. Payments under one of the options provided in thissection to the judge's spouse if so elected, shall commence on the date thatthe judge would havebeeneligible for normal retirement pursuant to subsection (a) of K.S.A. 20-2608,and amendments thereto, or would have been eligible for early retirementpursuant to subsection (b) or (c) of K.S.A. 20-2608, and amendments thereto,if such early retirement date occurs earlier.
(f) Benefits payable to a joint annuitant shall accrue from the first day ofthe month following the death of a member or retirant and, in the case of thejoint and 1/2 to joint annuitant survivor option, the joint and survivor optionand the joint and 3/4 to joint annuitant survivor option, shall end on the lastday of the month in which the joint annuitant dies.
(g) The provisions of the law in effect on the retirement date of a judgeunder the retirement system for judges shall govern the retirement annuitypayable to the retired judge and any joint annuitant, except, for retirementbenefits payable after July 1, 1993, for judges who retired prior to July 1,1982, in the event that the designated joint annuitant under the optionprovided in subsection (c)(1), (2) or (3), as applicable, predeceased thejudge, the amount of the retirement benefit otherwise payable to the judgeunder the option provided in subsection (c)(1), (2) or (3), as applicable,shall be adjusted automatically to the retirement benefit which the judge wouldhave received if no option had been elected under this section.
(h) Upon the death of a joint annuitant who is receiving a retirementbenefit under the provisions of this section, there shall be paid to suchjoint annuitant's beneficiary an amount equal to the excess, if any, ofthe accumulated contributions of the retired judge over the sum of allretirement benefit payments made to such retired judge and such jointannuitant. Such joint annuitant shall designate a beneficiary by filing in theoffice of the retirement system such designation at the time of death of theretired judge. If there is no named beneficiary of such joint annuitant livingat the time of death of such joint annuitant, any amount provided for by thissection shall be paid to, in order of preference as follows:
(1) The joint annuitant's surviving spouse;
(2) the joint annuitant's dependent child or children;
(3) the joint annuitant's dependent parent or parents;
(4) the joint annuitant's nondependent child or children;
(5) the joint annuitant's nondependent parent or parents; or
(6) the estate of the deceased joint annuitant.
(i) In any event, benefits shall be adjusted as necessary to satisfy theincidental death benefits regulations under the federal internal revenue code.
