169.270. Unless a different meaning is clearly required by thecontext, the following words and phrases as used in sections 169.270 to169.400 shall have the following meanings:
(1) "Accumulated contributions", the sum of all amounts deducted fromthe compensation of a member or paid on behalf of the member by theemployer and credited to the member's individual account together withinterest thereon in the employees' contribution fund. The board oftrustees shall determine the rate of interest allowed thereon as providedfor in section 169.295;
(2) "Actuarial equivalent", a benefit of equal value when computedupon the basis of formulas and/or tables which have been approved by theboard of trustees;
(3) "Average final compensation", the highest average annualcompensation received for any four consecutive years of service. Indetermining whether years of service are "consecutive", only periods forwhich creditable service is earned shall be considered, and all otherperiods shall be disregarded;
(4) "Beneficiary", any person designated by a member for a retirementallowance or other benefit as provided by sections 169.270 to 169.400;
(5) "Board of education", the board of directors or correspondingboard, by whatever name, having charge of the public schools of the schooldistrict in which the retirement system is established;
(6) "Board of trustees", the board provided for in section 169.291 toadminister the retirement system;
(7) "Break in service", an occurrence when a regular employee ceasesto be a regular employee for any reason other than retirement (includingtermination of employment, resignation, or furlough but not includingvacation, sick leave, excused absence or leave of absence granted by anemployer) and such person does not again become a regular employee untilafter sixty consecutive calendar days have elapsed, or after fifteenconsecutive school or work days have elapsed, whichever occurs later. Abreak in service also occurs when a regular employee retires under theretirement system established by section 169.280 and does not again becomea regular employee until after fifteen consecutive school or work days haveelapsed. A "school or work day" is a day on which the employee's employerrequires (or if the position no longer exists, would require, based on pastpractice) employees having the former employee's last job description toreport to their place of employment for any reason;
(8) "Charter school", any charter school established pursuant tosections 160.400 to 160.420, RSMo, and located, at the time it isestablished, within the school district;
(9) "Compensation", the regular compensation as shown on the salaryand wage schedules of the employer, including any amounts paid by theemployer on a member's behalf pursuant to subdivision (5) of subsection 1of section 169.350, but such term is not to include extra pay, overtimepay, consideration for entering into early retirement, or any otherpayments not included on salary and wage schedules. For any year beginningafter December 31, 1988, the annual compensation of each member taken intoaccount under the retirement system shall not exceed the limitation setforth in Section 401(a)(17) of the Internal Revenue Code of 1986, asamended;
(10) "Creditable service", the amount of time that a regular employeeis a member of the retirement system and makes contributions thereto inaccordance with the provisions of sections 169.270 to 169.400;
(11) "Employee", any person who is classified by the school district,a charter school, the library district or the retirement system establishedby section 169.280 as an employee of such employer and is reportedcontemporaneously for federal and state tax purposes as an employee of suchemployer. A person is not considered to be an employee for purposes ofsuch retirement system with respect to any service for which the person wasnot reported contemporaneously for federal and state tax purposes as anemployee of such employer, regardless of whether the person is or may laterbe determined to be or to have been a common law employee of such employer,including but not limited to a person classified by the employer asindependent contractors and persons employed by other entities whichcontract to provide staff and services to the employer. In no event shalla person reported for federal tax purposes as an employee of a private,for-profit entity be deemed to be an employee eligible to participate inthe retirement system established by section 169.280 with respect to suchemployment;
(12) "Employer", the school district, any charter school, the librarydistrict, or the retirement system established by section 169.280, or anycombination thereof, as required by the context to identify the employer ofany member, or, for purposes only of subsection 2 of section 169.324, ofany retirant;
(13) "Employer's board", the board of education, the governing boardof any charter school, the board of trustees of the library district, theboard of trustees, or any combination thereof, as required by the contextto identify the governing body of an employer;
(14) "Library district", any urban public library district createdfrom or within a school district under the provisions of section 182.703,RSMo;
(15) "Medical board", the board of physicians provided for in section169.291;
(16) "Member", any person who is a regular employee after theretirement system has been established hereunder ("active member"), and anyperson who (i) was an active member, (ii) has vested retirement benefitshereunder, and (iii) is not receiving a retirement allowance hereunder("inactive member");
(17) "Minimum normal retirement age", the earlier of the date themember attains the age of sixty or the date the member has a total of atleast seventy-five credits, with each year of creditable service and eachyear of age equal to one credit, with both years of creditable service andyears of age prorated for fractional years;
(18) "Prior service", service prior to the date the system becomesoperative which is creditable in accordance with the provisions of section169.311. Prior service in excess of thirty-eight years shall be consideredthirty-eight years;
(19) "Regular employee", any employee who is assigned to anestablished position which requires service of not less than twenty-fivehours per week, and not less than nine calendar months a year. Any regularemployee who is subsequently assigned without break in service to aposition demanding less service than is required of a regular employeeshall continue the employee's status as a regular employee. Except asstated in the preceding sentence, a temporary, part-time, or furloughedemployee is not a regular employee;
(20) "Retirant", a former member receiving a retirement allowancehereunder;
(21) "Retirement allowance", annuity payments to a retirant or tosuch beneficiary as is entitled to same;
(22) "School district", any school district in which a retirementsystem shall be established under section 169.280.
169.270. Unless a different meaning is clearly required by thecontext, the following words and phrases as used in sections 169.270 to169.400 shall have the following meanings:
(1) "Accumulated contributions", the sum of all amounts deducted fromthe compensation of a member or paid on behalf of the member by theemployer and credited to the member's individual account together withinterest thereon in the employees' contribution fund. The board oftrustees shall determine the rate of interest allowed thereon as providedfor in section 169.295;
(2) "Actuarial equivalent", a benefit of equal value when computedupon the basis of formulas and/or tables which have been approved by theboard of trustees;
(3) "Average final compensation", the highest average annualcompensation received for any four consecutive years of service. Indetermining whether years of service are "consecutive", only periods forwhich creditable service is earned shall be considered, and all otherperiods shall be disregarded;
(4) "Beneficiary", any person designated by a member for a retirementallowance or other benefit as provided by sections 169.270 to 169.400;
(5) "Board of education", the board of directors or correspondingboard, by whatever name, having charge of the public schools of the schooldistrict in which the retirement system is established;
(6) "Board of trustees", the board provided for in section 169.291 toadminister the retirement system;
(7) "Break in service", an occurrence when a regular employee ceasesto be a regular employee for any reason other than retirement (includingtermination of employment, resignation, or furlough but not includingvacation, sick leave, excused absence or leave of absence granted by anemployer) and such person does not again become a regular employee untilafter sixty consecutive calendar days have elapsed, or after fifteenconsecutive school or work days have elapsed, whichever occurs later. Abreak in service also occurs when a regular employee retires under theretirement system established by section 169.280 and does not again becomea regular employee until after fifteen consecutive school or work days haveelapsed. A "school or work day" is a day on which the employee's employerrequires (or if the position no longer exists, would require, based on pastpractice) employees having the former employee's last job description toreport to their place of employment for any reason;
(8) "Charter school", any charter school established pursuant tosections 160.400 to 160.420, RSMo, and located, at the time it isestablished, within the school district;
(9) "Compensation", the regular compensation as shown on the salaryand wage schedules of the employer, including any amounts paid by theemployer on a member's behalf pursuant to subdivision (5) of subsection 1of section 169.350, but such term is not to include extra pay, overtimepay, consideration for entering into early retirement, or any otherpayments not included on salary and wage schedules. For any year beginningafter December 31, 1988, the annual compensation of each member taken intoaccount under the retirement system shall not exceed the limitation setforth in Section 401(a)(17) of the Internal Revenue Code of 1986, asamended;
(10) "Creditable service", the amount of time that a regular employeeis a member of the retirement system and makes contributions thereto inaccordance with the provisions of sections 169.270 to 169.400;
(11) "Employee", any person who is classified by the school district,a charter school, the library district or the retirement system establishedby section 169.280 as an employee of such employer and is reportedcontemporaneously for federal and state tax purposes as an employee of suchemployer. A person is not considered to be an employee for purposes ofsuch retirement system with respect to any service for which the person wasnot reported contemporaneously for federal and state tax purposes as anemployee of such employer, regardless of whether the person is or may laterbe determined to be or to have been a common law employee of such employer,including but not limited to a person classified by the employer asindependent contractors and persons employed by other entities whichcontract to provide staff and services to the employer. In no event shalla person reported for federal tax purposes as an employee of a private,for-profit entity be deemed to be an employee eligible to participate inthe retirement system established by section 169.280 with respect to suchemployment;
(12) "Employer", the school district, any charter school, the librarydistrict, or the retirement system established by section 169.280, or anycombination thereof, as required by the context to identify the employer ofany member, or, for purposes only of subsection 2 of section 169.324, ofany retirant;
(13) "Employer's board", the board of education, the governing boardof any charter school, the board of trustees of the library district, theboard of trustees, or any combination thereof, as required by the contextto identify the governing body of an employer;
(14) "Library district", any urban public library district createdfrom or within a school district under the provisions of section 182.703,RSMo;
(15) "Medical board", the board of physicians provided for in section169.291;
(16) "Member", any person who is a regular employee after theretirement system has been established hereunder ("active member"), and anyperson who (i) was an active member, (ii) has vested retirement benefitshereunder, and (iii) is not receiving a retirement allowance hereunder("inactive member");
(17) "Minimum normal retirement age", the earlier of the date themember attains the age of sixty or the date the member has a total of atleast seventy-five credits, with each year of creditable service and eachyear of age equal to one credit, with both years of creditable service andyears of age prorated for fractional years;
(18) "Prior service", service prior to the date the system becomesoperative which is creditable in accordance with the provisions of section169.311. Prior service in excess of thirty-eight years shall be consideredthirty-eight years;
(19) "Regular employee", any employee who is assigned to anestablished position which requires service of not less than twenty-fivehours per week, and not less than nine calendar months a year. Any regularemployee who is subsequently assigned without break in service to aposition demanding less service than is required of a regular employeeshall continue the employee's status as a regular employee. Except asstated in the preceding sentence, a temporary, part-time, or furloughedemployee is not a regular employee;
(20) "Retirant", a former member receiving a retirement allowancehereunder;
(21) "Retirement allowance", annuity payments to a retirant or tosuch beneficiary as is entitled to same;
(22) "School district", any school district in which a retirementsystem shall be established under section 169.280.
169.270. Unless a different meaning is clearly required by thecontext, the following words and phrases as used in sections 169.270 to169.400 shall have the following meanings:
(1) "Accumulated contributions", the sum of all amounts deducted fromthe compensation of a member or paid on behalf of the member by theemployer and credited to the member's individual account together withinterest thereon in the employees' contribution fund. The board oftrustees shall determine the rate of interest allowed thereon as providedfor in section 169.295;
(2) "Actuarial equivalent", a benefit of equal value when computedupon the basis of formulas and/or tables which have been approved by theboard of trustees;
(3) "Average final compensation", the highest average annualcompensation received for any four consecutive years of service. Indetermining whether years of service are "consecutive", only periods forwhich creditable service is earned shall be considered, and all otherperiods shall be disregarded;
(4) "Beneficiary", any person designated by a member for a retirementallowance or other benefit as provided by sections 169.270 to 169.400;
(5) "Board of education", the board of directors or correspondingboard, by whatever name, having charge of the public schools of the schooldistrict in which the retirement system is established;
(6) "Board of trustees", the board provided for in section 169.291 toadminister the retirement system;
(7) "Break in service", an occurrence when a regular employee ceasesto be a regular employee for any reason other than retirement (includingtermination of employment, resignation, or furlough but not includingvacation, sick leave, excused absence or leave of absence granted by anemployer) and such person does not again become a regular employee untilafter sixty consecutive calendar days have elapsed, or after fifteenconsecutive school or work days have elapsed, whichever occurs later. Abreak in service also occurs when a regular employee retires under theretirement system established by section 169.280 and does not again becomea regular employee until after fifteen consecutive school or work days haveelapsed. A "school or work day" is a day on which the employee's employerrequires (or if the position no longer exists, would require, based on pastpractice) employees having the former employee's last job description toreport to their place of employment for any reason;
(8) "Charter school", any charter school established pursuant tosections 160.400 to 160.420, RSMo, and located, at the time it isestablished, within the school district;
(9) "Compensation", the regular compensation as shown on the salaryand wage schedules of the employer, including any amounts paid by theemployer on a member's behalf pursuant to subdivision (5) of subsection 1of section 169.350, but such term is not to include extra pay, overtimepay, consideration for entering into early retirement, or any otherpayments not included on salary and wage schedules. For any year beginningafter December 31, 1988, the annual compensation of each member taken intoaccount under the retirement system shall not exceed the limitation setforth in Section 401(a)(17) of the Internal Revenue Code of 1986, asamended;
(10) "Creditable service", the amount of time that a regular employeeis a member of the retirement system and makes contributions thereto inaccordance with the provisions of sections 169.270 to 169.400;
(11) "Employee", any person who is classified by the school district,a charter school, the library district or the retirement system establishedby section 169.280 as an employee of such employer and is reportedcontemporaneously for federal and state tax purposes as an employee of suchemployer. A person is not considered to be an employee for purposes ofsuch retirement system with respect to any service for which the person wasnot reported contemporaneously for federal and state tax purposes as anemployee of such employer, regardless of whether the person is or may laterbe determined to be or to have been a common law employee of such employer,including but not limited to a person classified by the employer asindependent contractors and persons employed by other entities whichcontract to provide staff and services to the employer. In no event shalla person reported for federal tax purposes as an employee of a private,for-profit entity be deemed to be an employee eligible to participate inthe retirement system established by section 169.280 with respect to suchemployment;
(12) "Employer", the school district, any charter school, the librarydistrict, or the retirement system established by section 169.280, or anycombination thereof, as required by the context to identify the employer ofany member, or, for purposes only of subsection 2 of section 169.324, ofany retirant;
(13) "Employer's board", the board of education, the governing boardof any charter school, the board of trustees of the library district, theboard of trustees, or any combination thereof, as required by the contextto identify the governing body of an employer;
(14) "Library district", any urban public library district createdfrom or within a school district under the provisions of section 182.703,RSMo;
(15) "Medical board", the board of physicians provided for in section169.291;
(16) "Member", any person who is a regular employee after theretirement system has been established hereunder ("active member"), and anyperson who (i) was an active member, (ii) has vested retirement benefitshereunder, and (iii) is not receiving a retirement allowance hereunder("inactive member");
(17) "Minimum normal retirement age", the earlier of the date themember attains the age of sixty or the date the member has a total of atleast seventy-five credits, with each year of creditable service and eachyear of age equal to one credit, with both years of creditable service andyears of age prorated for fractional years;
(18) "Prior service", service prior to the date the system becomesoperative which is creditable in accordance with the provisions of section169.311. Prior service in excess of thirty-eight years shall be consideredthirty-eight years;
(19) "Regular employee", any employee who is assigned to anestablished position which requires service of not less than twenty-fivehours per week, and not less than nine calendar months a year. Any regularemployee who is subsequently assigned without break in service to aposition demanding less service than is required of a regular employeeshall continue the employee's status as a regular employee. Except asstated in the preceding sentence, a temporary, part-time, or furloughedemployee is not a regular employee;
(20) "Retirant", a former member receiving a retirement allowancehereunder;
(21) "Retirement allowance", annuity payments to a retirant or tosuch beneficiary as is entitled to same;
(22) "School district", any school district in which a retirementsystem shall be established under section 169.280.
