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21.370 Term of service to qualify -- Transfer of service credit to Judicial Retirement Plan -- Purchase of service credit for service as police judge and for <br>military service -- Special provisions for active members. (1) Except as provided in subsection (2) of KRS 21.410 and in subsection (2) of KRS 21.420, no benefits shall be payable under KRS 21.350 to 21.480 to any member or <br>to his surviving spouse, unless he has completed at least eight (8) years of service, <br>including service before becoming a member. No surviving spouse of a retired <br>member shall be entitled to any benefits unless the person was the spouse of the <br>member at the time he retired. (2) A member who has qualified for benefits under this section may transfer to the Judicial Retirement Plan up to ten (10) years of service credit which he has earned <br>in a retirement system administered by Kentucky Retirement Systems, and he may <br>transfer to the Judicial Retirement Plan up to ten (10) years of service credit which <br>he has earned in the Kentucky Legislators' Retirement Plan. If the member elects to <br>transfer his service credit, the system or plan from which the transfer is made shall <br>transfer to the judicial retirement fund an amount equal to the employee's and <br>employer's contributions attributable to that credit, together with interest on the <br>contributions from the date made to the date of transfer at the actuarially assumed <br>interest rate of the system or plan from which the transfer is made in effect at the <br>time the contributions were made, compounded annually at that same interest rate. <br>The member shall be entitled to the transferred service credit, at the rate at which he <br>qualifies under KRS 21.400, when he pays the total difference between the amount <br>of the funds transferred and the cost of the credit to the Judicial Retirement Plan, as <br>determined by the actuary for the Judicial Retirement Plan. The member may pay by <br>transfer, if authorized under subsection (5)(d) of this section, or by lump sum or <br>increments as set forth in subsection (4)(b) of this section. The payments made <br>under this section shall be considered accumulated contributions of the member and <br>shall not be picked up by the employer under KRS 21.360(6). (3) Any active member of the Judicial Retirement Plan who is vested in the Judicial Retirement Plan under subsection (1) of this section or KRS 21.375, shall receive <br>service credit for a maximum of four (4) years for his period of service as a city <br>police judge for a city within the Commonwealth of Kentucky, if the service was <br>performed prior to the first Monday in January, 1978, and if the service has not been <br>credited to the member's account with any other public defined benefit plan, by <br>paying the retirement system one hundred percent (100%) of the actuarial cost of <br>the service as determined by the board of trustees, based on assumptions used in the <br>most recent biennial evaluation. The period of service to be purchased shall be <br>certified to the board of trustees by the custodian of the records of the city for which <br>the service was performed. The service credit shall be awarded and the cost shall be <br>determined in conformity with the rate which applies to the member in question <br>under KRS 21.400. Service credit awarded under this subsection shall be <br>equivalent, for all purposes of the Judicial Retirement Plan, to other service credit <br>earned in the plan. The payments made under this section shall be considered accumulated contributions of the member and shall not be picked up by the <br>employer under KRS 21.360(6). (4) (a) 1. Any active member of the Judicial Retirement Plan who is vested in the <br>Judicial Retirement Plan under subsection (1) of this section or KRS <br>21.375, or his beneficiary acting in his place if the member dies prior to <br>retirement, shall receive service credit for a maximum of four (4) years <br>for his period of service in the Armed Forces of the United States, if his <br>discharge therefrom is honorable and he has not been credited with the <br>service by any other retirement system administered by the <br>Commonwealth of Kentucky, by paying the retirement system thirty-five <br>percent (35%) of the actuarial cost of the service as determined by the <br>board of trustees, based on assumptions used in the most recent biennial <br>evaluation. The service credit shall be awarded and the cost shall be <br>determined in conformity with the rate which applies to the member in <br>question under KRS 21.400. Service credit awarded under this <br>subsection shall be equivalent, for all purposes of the Judicial <br>Retirement Plan, to other service credit earned in the plan. 2. Any active member of the Judicial Retirement Plan who is vested in the <br>Judicial Retirement Plan may purchase and receive service credit for one <br>(1) month of service for each six (6) months of service in the reserves or <br>the National Guard by paying the retirement system one hundred percent <br>(100%) of the actuarial cost of the service as determined by the board of <br>trustees, based on assumptions used in the most recent biennial <br>evaluation. The service credit shall be awarded and the cost shall be <br>determined in conformity with the rate that applies to the member in <br>question as provided in KRS 21.400. Service credit awarded under this <br>subsection shall be equivalent, for all purposes of the Judicial <br>Retirement Plan, to other service credit earned in the plan. The service in <br>the military reserves or the National Guard shall be treated as service <br>earned prior to participation in the plan. The purchase can be made by <br>the member in a transfer, if authorized under subsection (5)(d) of this <br>section, or by a lump-sum payment or installment payments. The <br>payment shall not be picked up by the employer as provided in KRS <br>21.360(6). (b) The member may purchase all of his military service credit at one (1) time, or in increments of no less than one (1) year, unless there is a fraction remaining <br>after all full years have been paid for. Payment of the total or the increment <br>may be made by lump sum or by monthly installments through payroll <br>deduction. If the member chooses to pay by installment, the cost of the service <br>credit shall be computed in the same manner as for a lump-sum payment, <br>which shall be the principal. Interest, at the annual actuarial rate in effect at <br>the time each payment is made, shall be added to each monthly payment at the <br>rate of one-twelfth (1/12) of the annual interest rate applied to the declining <br>principal amount. Installment purchases shall be for no less than twelve (12) <br>nor more than sixty (60) months. If the member leaves office before completing his installment payments, he may satisfy his contract by a lump-<br>sum payment of the remaining principal amount, but no further installment <br>payments shall be accepted thereafter. In this case, the member shall be <br>credited with the military service credit for which he has paid, in years or <br>months but no fraction less than a full month, and any payment remaining <br>after credit for full months has been awarded shall be returned to the member. (c) The payments made under this section shall be considered accumulated contributions of the member and shall not be picked up by the employer under <br>KRS 21.360(6). (5) (a) Any active member of the Judicial Retirement Plan who is vested in the Judicial Retirement Plan under subsection (1) of this section or KRS 21.375 <br>shall receive service credit for a maximum of four (4) years each for his period <br>of service as a Domestic Relations Commissioner, a Master Commissioner, or <br>a District Court Trial Commissioner of the Commonwealth of Kentucky, or a <br>combination thereof, if the service has not been credited to the member's <br>account with any other public defined benefit plan, by paying the retirement <br>system one hundred percent (100%) of the actuarial cost of the service as <br>determined by the board of trustees, based on assumptions used in the most <br>recent biennial evaluation. The period of service to be purchased shall be <br>certified to the board of trustees by the custodian of the records. The service <br>credit shall be awarded and the cost shall be determined in conformity with <br>the rate that applies to the member in question under KRS 21.400. Service <br>credit awarded under this subsection shall be equivalent, for all purposes of <br>the Judicial Retirement Plan, to other service credit earned in the plan. The <br>member may pay by transfer as set forth in paragraph (d) of this subsection, or <br>by lump sum or increments as set forth in subsection (4)(b) of this section. <br>The payments made under this section shall be considered accumulated <br>contributions of the member and shall not be picked up by the employer under <br>KRS 21.360(6). (b) Any active member of the Judicial Retirement Plan who is vested in the Judicial Retirement Plan under subsection (1) of this section or KRS 21.375 <br>shall receive service credit for his period of service to the United States <br>Government, other than service in the Armed Forces, if the service has not <br>been credited to the member's account with any other public defined benefit <br>plan, by paying the retirement system one hundred percent (100%) of the <br>actuarial cost of the service as determined by the board of trustees, based on <br>assumptions used in the most recent biennial evaluation. The period of service <br>to be purchased shall be certified to the board of trustees by the custodian of <br>the records. The service credit shall be awarded and the cost shall be <br>determined in conformity with the rate that applies to the member in question <br>under KRS 21.400. Service credit awarded under this subsection shall be <br>equivalent, for all purposes of the Judicial Retirement Plan, to other service <br>credit earned in the plan. The member may pay by transfer as set forth in <br>paragraph (d) of this subsection, or by lump sum or increments as set forth in <br>subsection (4)(b) of this section. The payments made under this section shall be considered accumulated contributions of the member and shall not be <br>picked up by the employer under KRS 21.360(6). (c) Any member of the Judicial Retirement Plan, who is in office on June 21, 2001, and who is in active contributing status to the applicable retirement plan <br>on June 21, 2001, and who has at least one hundred eighty (180) months of <br>service credit may purchase a combined maximum total of five (5) years <br>retirement service credit that is not otherwise purchasable, by paying the <br>retirement system one hundred percent (100%) of the actuarial cost of the <br>service as determined by the board of trustees, based on assumptions used in <br>the most recent biennial evaluation. The service credit shall be awarded and <br>the cost shall be determined in conformity with the rate that applies to the <br>member in question under KRS 21.400. Service credit awarded under this <br>subsection shall be equivalent, for all purposes of the Judicial Retirement <br>Plan, to other service credit earned in the plan, except that the service <br>purchased under this subsection shall not be used in determining a retirement <br>allowance until the member has accrued at least two hundred forty (240) <br>months of service, excluding service purchased under this subsection. If the <br>member does not accrue at least two hundred forty (240) months of service, <br>excluding service purchased under this subsection, then upon retirement, <br>death, or written request following termination, the payment shall be refunded. <br>The member may pay by transfer as set forth in paragraph (d) of this <br>subsection, or by lump sum or increments as set forth in subsection (4)(b) of <br>this section. The payments made under this section shall be considered <br>accumulated contributions of the member and shall not be picked up by the <br>employer under KRS 21.360(6). (d) A member of the Judicial Retirement Plan may purchase service credit under the provisions of this section by transferring funds through a direct trustee-to-<br>trustee transfer permitted under the applicable sections of the Internal <br>Revenue Code and any regulations or rulings issued thereunder, or through a <br>direct rollover as contemplated by and permitted under 26 U.S.C. sec. <br>401(a)(31). Service credit may also be purchased by a rollover of funds <br>pursuant to and permitted under the rules specified in 26 U.S.C. sec. 402(c) <br>and 26 U.S.C. sec. 408(d)(3). The Judicial Retirement Fund shall accept the <br>transfer or rollover to the extent permitted under the rules specified in the <br>applicable provisions of the Internal Revenue Code and any regulations and <br>rulings issued thereunder. The amount shall be credited to the individual <br>member's contribution account and shall be considered accumulated <br>contributions of the member and shall not be picked up by the employer under <br>KRS 21.360(6). Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 86, sec. 7, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 90, sec. 3, effective July 15, 2002; and ch. 258, sec. 2, effective <br>July 15, 2002. -- Amended 2001 Ky. Acts ch. 146, sec. 1, effective June 21, 2001. -- <br>Amended 1998 Ky. Acts ch. 389, sec. 7, effective July 15, 1998. -- Amended 1994 <br>Ky. Acts ch. 266, sec. 2, effective July 15, 1994. <meta property="og:url" content="https://statutes.laws.com/test/" /> <meta property="og:site_name" content="Statutes" /> <meta property="article:modified_time" content="2019-12-27T23:25:16+00:00" /> <meta name="twitter:card" content="summary_large_image" /> <h2>State Codes and Statutes</h2> <a href='https://statutes.laws.com/'>Statutes</a> > <a href='https://statutes.laws.com/kentucky'>Kentucky</a> > <a href='https://statutes.laws.com/kentucky/021-00'>021-00</a> > <a href='https://statutes.laws.com/kentucky/021-00/370'>370</a><br><br> <a href="https://law.justia.com/codes/kentucky/2009/021-00/pdf/370.pdf">Download pdf</a><br><div id="embed_document" style="width:625px; height:815px; text-align:center;">Loading PDF...</div> <script type="text/javascript"> var pdf_url = 'https://law.justia.com/codes/kentucky/2009/021-00/pdf/370.pdf'; $(document).ready(function() { var embedwindow = $("#embed_document"); if ($.browser.msie){ embedwindow.html('<embed src="'+pdf_url+'" width="100%" height="100%"></embed>'); } else { embedwindow.html('<iframe style="width:100%; height:100%;" src="https://docs.google.com/gview?url='+window.escape(pdf_url)+'&embedded=true" frameborder="0"></iframe>'); } }); </script><br><br><noframes> 21.370 Term of service to qualify -- Transfer of service credit to Judicial Retirement Plan -- Purchase of service credit for service as police judge and for <br>military service -- Special provisions for active members. (1) Except as provided in subsection (2) of KRS 21.410 and in subsection (2) of KRS 21.420, no benefits shall be payable under KRS 21.350 to 21.480 to any member or <br>to his surviving spouse, unless he has completed at least eight (8) years of service, <br>including service before becoming a member. No surviving spouse of a retired <br>member shall be entitled to any benefits unless the person was the spouse of the <br>member at the time he retired. (2) A member who has qualified for benefits under this section may transfer to the Judicial Retirement Plan up to ten (10) years of service credit which he has earned <br>in a retirement system administered by Kentucky Retirement Systems, and he may <br>transfer to the Judicial Retirement Plan up to ten (10) years of service credit which <br>he has earned in the Kentucky Legislators' Retirement Plan. If the member elects to <br>transfer his service credit, the system or plan from which the transfer is made shall <br>transfer to the judicial retirement fund an amount equal to the employee's and <br>employer's contributions attributable to that credit, together with interest on the <br>contributions from the date made to the date of transfer at the actuarially assumed <br>interest rate of the system or plan from which the transfer is made in effect at the <br>time the contributions were made, compounded annually at that same interest rate. <br>The member shall be entitled to the transferred service credit, at the rate at which he <br>qualifies under KRS 21.400, when he pays the total difference between the amount <br>of the funds transferred and the cost of the credit to the Judicial Retirement Plan, as <br>determined by the actuary for the Judicial Retirement Plan. The member may pay by <br>transfer, if authorized under subsection (5)(d) of this section, or by lump sum or <br>increments as set forth in subsection (4)(b) of this section. The payments made <br>under this section shall be considered accumulated contributions of the member and <br>shall not be picked up by the employer under KRS 21.360(6). (3) Any active member of the Judicial Retirement Plan who is vested in the Judicial Retirement Plan under subsection (1) of this section or KRS 21.375, shall receive <br>service credit for a maximum of four (4) years for his period of service as a city <br>police judge for a city within the Commonwealth of Kentucky, if the service was <br>performed prior to the first Monday in January, 1978, and if the service has not been <br>credited to the member's account with any other public defined benefit plan, by <br>paying the retirement system one hundred percent (100%) of the actuarial cost of <br>the service as determined by the board of trustees, based on assumptions used in the <br>most recent biennial evaluation. The period of service to be purchased shall be <br>certified to the board of trustees by the custodian of the records of the city for which <br>the service was performed. The service credit shall be awarded and the cost shall be <br>determined in conformity with the rate which applies to the member in question <br>under KRS 21.400. Service credit awarded under this subsection shall be <br>equivalent, for all purposes of the Judicial Retirement Plan, to other service credit <br>earned in the plan. The payments made under this section shall be considered accumulated contributions of the member and shall not be picked up by the <br>employer under KRS 21.360(6). (4) (a) 1. Any active member of the Judicial Retirement Plan who is vested in the <br>Judicial Retirement Plan under subsection (1) of this section or KRS <br>21.375, or his beneficiary acting in his place if the member dies prior to <br>retirement, shall receive service credit for a maximum of four (4) years <br>for his period of service in the Armed Forces of the United States, if his <br>discharge therefrom is honorable and he has not been credited with the <br>service by any other retirement system administered by the <br>Commonwealth of Kentucky, by paying the retirement system thirty-five <br>percent (35%) of the actuarial cost of the service as determined by the <br>board of trustees, based on assumptions used in the most recent biennial <br>evaluation. The service credit shall be awarded and the cost shall be <br>determined in conformity with the rate which applies to the member in <br>question under KRS 21.400. Service credit awarded under this <br>subsection shall be equivalent, for all purposes of the Judicial <br>Retirement Plan, to other service credit earned in the plan. 2. Any active member of the Judicial Retirement Plan who is vested in the <br>Judicial Retirement Plan may purchase and receive service credit for one <br>(1) month of service for each six (6) months of service in the reserves or <br>the National Guard by paying the retirement system one hundred percent <br>(100%) of the actuarial cost of the service as determined by the board of <br>trustees, based on assumptions used in the most recent biennial <br>evaluation. The service credit shall be awarded and the cost shall be <br>determined in conformity with the rate that applies to the member in <br>question as provided in KRS 21.400. Service credit awarded under this <br>subsection shall be equivalent, for all purposes of the Judicial <br>Retirement Plan, to other service credit earned in the plan. The service in <br>the military reserves or the National Guard shall be treated as service <br>earned prior to participation in the plan. The purchase can be made by <br>the member in a transfer, if authorized under subsection (5)(d) of this <br>section, or by a lump-sum payment or installment payments. The <br>payment shall not be picked up by the employer as provided in KRS <br>21.360(6). (b) The member may purchase all of his military service credit at one (1) time, or in increments of no less than one (1) year, unless there is a fraction remaining <br>after all full years have been paid for. Payment of the total or the increment <br>may be made by lump sum or by monthly installments through payroll <br>deduction. If the member chooses to pay by installment, the cost of the service <br>credit shall be computed in the same manner as for a lump-sum payment, <br>which shall be the principal. Interest, at the annual actuarial rate in effect at <br>the time each payment is made, shall be added to each monthly payment at the <br>rate of one-twelfth (1/12) of the annual interest rate applied to the declining <br>principal amount. Installment purchases shall be for no less than twelve (12) <br>nor more than sixty (60) months. If the member leaves office before completing his installment payments, he may satisfy his contract by a lump-<br>sum payment of the remaining principal amount, but no further installment <br>payments shall be accepted thereafter. In this case, the member shall be <br>credited with the military service credit for which he has paid, in years or <br>months but no fraction less than a full month, and any payment remaining <br>after credit for full months has been awarded shall be returned to the member. (c) The payments made under this section shall be considered accumulated contributions of the member and shall not be picked up by the employer under <br>KRS 21.360(6). (5) (a) Any active member of the Judicial Retirement Plan who is vested in the Judicial Retirement Plan under subsection (1) of this section or KRS 21.375 <br>shall receive service credit for a maximum of four (4) years each for his period <br>of service as a Domestic Relations Commissioner, a Master Commissioner, or <br>a District Court Trial Commissioner of the Commonwealth of Kentucky, or a <br>combination thereof, if the service has not been credited to the member's <br>account with any other public defined benefit plan, by paying the retirement <br>system one hundred percent (100%) of the actuarial cost of the service as <br>determined by the board of trustees, based on assumptions used in the most <br>recent biennial evaluation. The period of service to be purchased shall be <br>certified to the board of trustees by the custodian of the records. The service <br>credit shall be awarded and the cost shall be determined in conformity with <br>the rate that applies to the member in question under KRS 21.400. Service <br>credit awarded under this subsection shall be equivalent, for all purposes of <br>the Judicial Retirement Plan, to other service credit earned in the plan. The <br>member may pay by transfer as set forth in paragraph (d) of this subsection, or <br>by lump sum or increments as set forth in subsection (4)(b) of this section. <br>The payments made under this section shall be considered accumulated <br>contributions of the member and shall not be picked up by the employer under <br>KRS 21.360(6). (b) Any active member of the Judicial Retirement Plan who is vested in the Judicial Retirement Plan under subsection (1) of this section or KRS 21.375 <br>shall receive service credit for his period of service to the United States <br>Government, other than service in the Armed Forces, if the service has not <br>been credited to the member's account with any other public defined benefit <br>plan, by paying the retirement system one hundred percent (100%) of the <br>actuarial cost of the service as determined by the board of trustees, based on <br>assumptions used in the most recent biennial evaluation. The period of service <br>to be purchased shall be certified to the board of trustees by the custodian of <br>the records. The service credit shall be awarded and the cost shall be <br>determined in conformity with the rate that applies to the member in question <br>under KRS 21.400. Service credit awarded under this subsection shall be <br>equivalent, for all purposes of the Judicial Retirement Plan, to other service <br>credit earned in the plan. The member may pay by transfer as set forth in <br>paragraph (d) of this subsection, or by lump sum or increments as set forth in <br>subsection (4)(b) of this section. The payments made under this section shall be considered accumulated contributions of the member and shall not be <br>picked up by the employer under KRS 21.360(6). (c) Any member of the Judicial Retirement Plan, who is in office on June 21, 2001, and who is in active contributing status to the applicable retirement plan <br>on June 21, 2001, and who has at least one hundred eighty (180) months of <br>service credit may purchase a combined maximum total of five (5) years <br>retirement service credit that is not otherwise purchasable, by paying the <br>retirement system one hundred percent (100%) of the actuarial cost of the <br>service as determined by the board of trustees, based on assumptions used in <br>the most recent biennial evaluation. The service credit shall be awarded and <br>the cost shall be determined in conformity with the rate that applies to the <br>member in question under KRS 21.400. Service credit awarded under this <br>subsection shall be equivalent, for all purposes of the Judicial Retirement <br>Plan, to other service credit earned in the plan, except that the service <br>purchased under this subsection shall not be used in determining a retirement <br>allowance until the member has accrued at least two hundred forty (240) <br>months of service, excluding service purchased under this subsection. If the <br>member does not accrue at least two hundred forty (240) months of service, <br>excluding service purchased under this subsection, then upon retirement, <br>death, or written request following termination, the payment shall be refunded. <br>The member may pay by transfer as set forth in paragraph (d) of this <br>subsection, or by lump sum or increments as set forth in subsection (4)(b) of <br>this section. The payments made under this section shall be considered <br>accumulated contributions of the member and shall not be picked up by the <br>employer under KRS 21.360(6). (d) A member of the Judicial Retirement Plan may purchase service credit under the provisions of this section by transferring funds through a direct trustee-to-<br>trustee transfer permitted under the applicable sections of the Internal <br>Revenue Code and any regulations or rulings issued thereunder, or through a <br>direct rollover as contemplated by and permitted under 26 U.S.C. sec. <br>401(a)(31). Service credit may also be purchased by a rollover of funds <br>pursuant to and permitted under the rules specified in 26 U.S.C. sec. 402(c) <br>and 26 U.S.C. sec. 408(d)(3). The Judicial Retirement Fund shall accept the <br>transfer or rollover to the extent permitted under the rules specified in the <br>applicable provisions of the Internal Revenue Code and any regulations and <br>rulings issued thereunder. The amount shall be credited to the individual <br>member's contribution account and shall be considered accumulated <br>contributions of the member and shall not be picked up by the employer under <br>KRS 21.360(6). Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 86, sec. 7, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 90, sec. 3, effective July 15, 2002; and ch. 258, sec. 2, effective <br>July 15, 2002. -- Amended 2001 Ky. Acts ch. 146, sec. 1, effective June 21, 2001. -- <br>Amended 1998 Ky. Acts ch. 389, sec. 7, effective July 15, 1998. -- Amended 1994 <br>Ky. 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class="shortcode-content"> <h2>State Codes and Statutes</h2> <a href='https://statutes.laws.com/'>Statutes</a> > <a href='https://statutes.laws.com/kentucky'>Kentucky</a> > <a href='https://statutes.laws.com/kentucky/021-00'>021-00</a> > <a href='https://statutes.laws.com/kentucky/021-00/370'>370</a><br><br> <a href="https://law.justia.com/codes/kentucky/2009/021-00/pdf/370.pdf">Download pdf</a><br><div id="embed_document" style="width:625px; height:815px; text-align:center;">Loading PDF...</div> <script type="text/javascript"> var pdf_url = 'https://law.justia.com/codes/kentucky/2009/021-00/pdf/370.pdf'; $(document).ready(function() { var embedwindow = $("#embed_document"); if ($.browser.msie){ embedwindow.html('<embed src="'+pdf_url+'" width="100%" height="100%"></embed>'); } else { embedwindow.html('<iframe style="width:100%; height:100%;" src="https://docs.google.com/gview?url='+window.escape(pdf_url)+'&embedded=true" frameborder="0"></iframe>'); } }); </script><br><br><noframes> 21.370 Term of service to qualify -- Transfer of service credit to Judicial Retirement Plan -- Purchase of service credit for service as police judge and for <br>military service -- Special provisions for active members. (1) Except as provided in subsection (2) of KRS 21.410 and in subsection (2) of KRS 21.420, no benefits shall be payable under KRS 21.350 to 21.480 to any member or <br>to his surviving spouse, unless he has completed at least eight (8) years of service, <br>including service before becoming a member. No surviving spouse of a retired <br>member shall be entitled to any benefits unless the person was the spouse of the <br>member at the time he retired. (2) A member who has qualified for benefits under this section may transfer to the Judicial Retirement Plan up to ten (10) years of service credit which he has earned <br>in a retirement system administered by Kentucky Retirement Systems, and he may <br>transfer to the Judicial Retirement Plan up to ten (10) years of service credit which <br>he has earned in the Kentucky Legislators' Retirement Plan. If the member elects to <br>transfer his service credit, the system or plan from which the transfer is made shall <br>transfer to the judicial retirement fund an amount equal to the employee's and <br>employer's contributions attributable to that credit, together with interest on the <br>contributions from the date made to the date of transfer at the actuarially assumed <br>interest rate of the system or plan from which the transfer is made in effect at the <br>time the contributions were made, compounded annually at that same interest rate. <br>The member shall be entitled to the transferred service credit, at the rate at which he <br>qualifies under KRS 21.400, when he pays the total difference between the amount <br>of the funds transferred and the cost of the credit to the Judicial Retirement Plan, as <br>determined by the actuary for the Judicial Retirement Plan. The member may pay by <br>transfer, if authorized under subsection (5)(d) of this section, or by lump sum or <br>increments as set forth in subsection (4)(b) of this section. The payments made <br>under this section shall be considered accumulated contributions of the member and <br>shall not be picked up by the employer under KRS 21.360(6). (3) Any active member of the Judicial Retirement Plan who is vested in the Judicial Retirement Plan under subsection (1) of this section or KRS 21.375, shall receive <br>service credit for a maximum of four (4) years for his period of service as a city <br>police judge for a city within the Commonwealth of Kentucky, if the service was <br>performed prior to the first Monday in January, 1978, and if the service has not been <br>credited to the member's account with any other public defined benefit plan, by <br>paying the retirement system one hundred percent (100%) of the actuarial cost of <br>the service as determined by the board of trustees, based on assumptions used in the <br>most recent biennial evaluation. The period of service to be purchased shall be <br>certified to the board of trustees by the custodian of the records of the city for which <br>the service was performed. The service credit shall be awarded and the cost shall be <br>determined in conformity with the rate which applies to the member in question <br>under KRS 21.400. Service credit awarded under this subsection shall be <br>equivalent, for all purposes of the Judicial Retirement Plan, to other service credit <br>earned in the plan. The payments made under this section shall be considered accumulated contributions of the member and shall not be picked up by the <br>employer under KRS 21.360(6). (4) (a) 1. Any active member of the Judicial Retirement Plan who is vested in the <br>Judicial Retirement Plan under subsection (1) of this section or KRS <br>21.375, or his beneficiary acting in his place if the member dies prior to <br>retirement, shall receive service credit for a maximum of four (4) years <br>for his period of service in the Armed Forces of the United States, if his <br>discharge therefrom is honorable and he has not been credited with the <br>service by any other retirement system administered by the <br>Commonwealth of Kentucky, by paying the retirement system thirty-five <br>percent (35%) of the actuarial cost of the service as determined by the <br>board of trustees, based on assumptions used in the most recent biennial <br>evaluation. The service credit shall be awarded and the cost shall be <br>determined in conformity with the rate which applies to the member in <br>question under KRS 21.400. Service credit awarded under this <br>subsection shall be equivalent, for all purposes of the Judicial <br>Retirement Plan, to other service credit earned in the plan. 2. Any active member of the Judicial Retirement Plan who is vested in the <br>Judicial Retirement Plan may purchase and receive service credit for one <br>(1) month of service for each six (6) months of service in the reserves or <br>the National Guard by paying the retirement system one hundred percent <br>(100%) of the actuarial cost of the service as determined by the board of <br>trustees, based on assumptions used in the most recent biennial <br>evaluation. The service credit shall be awarded and the cost shall be <br>determined in conformity with the rate that applies to the member in <br>question as provided in KRS 21.400. Service credit awarded under this <br>subsection shall be equivalent, for all purposes of the Judicial <br>Retirement Plan, to other service credit earned in the plan. The service in <br>the military reserves or the National Guard shall be treated as service <br>earned prior to participation in the plan. The purchase can be made by <br>the member in a transfer, if authorized under subsection (5)(d) of this <br>section, or by a lump-sum payment or installment payments. The <br>payment shall not be picked up by the employer as provided in KRS <br>21.360(6). (b) The member may purchase all of his military service credit at one (1) time, or in increments of no less than one (1) year, unless there is a fraction remaining <br>after all full years have been paid for. Payment of the total or the increment <br>may be made by lump sum or by monthly installments through payroll <br>deduction. If the member chooses to pay by installment, the cost of the service <br>credit shall be computed in the same manner as for a lump-sum payment, <br>which shall be the principal. Interest, at the annual actuarial rate in effect at <br>the time each payment is made, shall be added to each monthly payment at the <br>rate of one-twelfth (1/12) of the annual interest rate applied to the declining <br>principal amount. Installment purchases shall be for no less than twelve (12) <br>nor more than sixty (60) months. If the member leaves office before completing his installment payments, he may satisfy his contract by a lump-<br>sum payment of the remaining principal amount, but no further installment <br>payments shall be accepted thereafter. In this case, the member shall be <br>credited with the military service credit for which he has paid, in years or <br>months but no fraction less than a full month, and any payment remaining <br>after credit for full months has been awarded shall be returned to the member. (c) The payments made under this section shall be considered accumulated contributions of the member and shall not be picked up by the employer under <br>KRS 21.360(6). (5) (a) Any active member of the Judicial Retirement Plan who is vested in the Judicial Retirement Plan under subsection (1) of this section or KRS 21.375 <br>shall receive service credit for a maximum of four (4) years each for his period <br>of service as a Domestic Relations Commissioner, a Master Commissioner, or <br>a District Court Trial Commissioner of the Commonwealth of Kentucky, or a <br>combination thereof, if the service has not been credited to the member's <br>account with any other public defined benefit plan, by paying the retirement <br>system one hundred percent (100%) of the actuarial cost of the service as <br>determined by the board of trustees, based on assumptions used in the most <br>recent biennial evaluation. The period of service to be purchased shall be <br>certified to the board of trustees by the custodian of the records. The service <br>credit shall be awarded and the cost shall be determined in conformity with <br>the rate that applies to the member in question under KRS 21.400. Service <br>credit awarded under this subsection shall be equivalent, for all purposes of <br>the Judicial Retirement Plan, to other service credit earned in the plan. The <br>member may pay by transfer as set forth in paragraph (d) of this subsection, or <br>by lump sum or increments as set forth in subsection (4)(b) of this section. <br>The payments made under this section shall be considered accumulated <br>contributions of the member and shall not be picked up by the employer under <br>KRS 21.360(6). (b) Any active member of the Judicial Retirement Plan who is vested in the Judicial Retirement Plan under subsection (1) of this section or KRS 21.375 <br>shall receive service credit for his period of service to the United States <br>Government, other than service in the Armed Forces, if the service has not <br>been credited to the member's account with any other public defined benefit <br>plan, by paying the retirement system one hundred percent (100%) of the <br>actuarial cost of the service as determined by the board of trustees, based on <br>assumptions used in the most recent biennial evaluation. The period of service <br>to be purchased shall be certified to the board of trustees by the custodian of <br>the records. The service credit shall be awarded and the cost shall be <br>determined in conformity with the rate that applies to the member in question <br>under KRS 21.400. Service credit awarded under this subsection shall be <br>equivalent, for all purposes of the Judicial Retirement Plan, to other service <br>credit earned in the plan. The member may pay by transfer as set forth in <br>paragraph (d) of this subsection, or by lump sum or increments as set forth in <br>subsection (4)(b) of this section. The payments made under this section shall be considered accumulated contributions of the member and shall not be <br>picked up by the employer under KRS 21.360(6). (c) Any member of the Judicial Retirement Plan, who is in office on June 21, 2001, and who is in active contributing status to the applicable retirement plan <br>on June 21, 2001, and who has at least one hundred eighty (180) months of <br>service credit may purchase a combined maximum total of five (5) years <br>retirement service credit that is not otherwise purchasable, by paying the <br>retirement system one hundred percent (100%) of the actuarial cost of the <br>service as determined by the board of trustees, based on assumptions used in <br>the most recent biennial evaluation. The service credit shall be awarded and <br>the cost shall be determined in conformity with the rate that applies to the <br>member in question under KRS 21.400. Service credit awarded under this <br>subsection shall be equivalent, for all purposes of the Judicial Retirement <br>Plan, to other service credit earned in the plan, except that the service <br>purchased under this subsection shall not be used in determining a retirement <br>allowance until the member has accrued at least two hundred forty (240) <br>months of service, excluding service purchased under this subsection. If the <br>member does not accrue at least two hundred forty (240) months of service, <br>excluding service purchased under this subsection, then upon retirement, <br>death, or written request following termination, the payment shall be refunded. <br>The member may pay by transfer as set forth in paragraph (d) of this <br>subsection, or by lump sum or increments as set forth in subsection (4)(b) of <br>this section. The payments made under this section shall be considered <br>accumulated contributions of the member and shall not be picked up by the <br>employer under KRS 21.360(6). (d) A member of the Judicial Retirement Plan may purchase service credit under the provisions of this section by transferring funds through a direct trustee-to-<br>trustee transfer permitted under the applicable sections of the Internal <br>Revenue Code and any regulations or rulings issued thereunder, or through a <br>direct rollover as contemplated by and permitted under 26 U.S.C. sec. <br>401(a)(31). Service credit may also be purchased by a rollover of funds <br>pursuant to and permitted under the rules specified in 26 U.S.C. sec. 402(c) <br>and 26 U.S.C. sec. 408(d)(3). The Judicial Retirement Fund shall accept the <br>transfer or rollover to the extent permitted under the rules specified in the <br>applicable provisions of the Internal Revenue Code and any regulations and <br>rulings issued thereunder. The amount shall be credited to the individual <br>member's contribution account and shall be considered accumulated <br>contributions of the member and shall not be picked up by the employer under <br>KRS 21.360(6). Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 86, sec. 7, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 90, sec. 3, effective July 15, 2002; and ch. 258, sec. 2, effective <br>July 15, 2002. -- Amended 2001 Ky. Acts ch. 146, sec. 1, effective June 21, 2001. -- <br>Amended 1998 Ky. Acts ch. 389, sec. 7, effective July 15, 1998. -- Amended 1994 <br>Ky. 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