Chapter 5. SOCIAL SECURITY AND RETIREMENT  


Article 1. Social Security for Public Officers and Employees
Sec 38-701. Definitions
Sec 38-702. Federal-state agreement
Sec 38-703. Plans for coverage of employees of eligible political subdivisions; payroll audits
Sec 38-704. Rule making powers of state agency
Sec 38-705. Studies and reports by state agency
Sec 38-706. Referenda and certification
Article 2. Arizona State Retirement System
Sec 38-711. Definitions
Sec 38-712. ASRS purpose; trust fund
Sec 38-713. ASRS board; qualifications; term; compensation
Sec 38-714. Powers and duties of ASRS and board
Sec 38-715. Director; powers and duties
Sec 38-716. Employers' responsibilities under the system
Sec 38-717. Liability insurance and immunity for the board
Sec 38-718. Investment managers; general powers and duties; investment of monies; limitations
Sec 38-720. ASRS depository
Sec 38-721. Administration account
Sec 38-722. Abandoned monies; disposition
Sec 38-723. Recovery of collection costs; levy and distraint; definitions
Sec 38-724. Surrender of property subject to levy; authority to release levy and return property; definitions
Sec 38-725. Financial institutions data match; prohibited disclosure; fee; definition
Sec 38-727. Eligibility; options
Sec 38-729. Political subdivision plans
Sec 38-730. Charter city or ASRS retirement service credits; transfers
Sec 38-735. Payment of contributions; recovery of delinquent payments
Sec 38-736. Member contributions
Sec 38-737. Employer contributions
Sec 38-738. Adjustment and refund
Sec 38-739. Credited service
Sec 38-740. Return of contributions
Sec 38-741. Reemployment of inactive member
Sec 38-742. Reinstatement
Sec 38-743. Public service credit
Sec 38-744. Leave of absence; credit for leave without pay
Sec 38-745. Credit for military service
Sec 38-746. Compensation limitation; adjustments
Sec 38-747. Purchase of credited service; payment; limitations; definitions
Sec 38-748. Employer payment for ineligible persons; definitions
Sec 38-749. Employer termination incentive program; employer payment of actuarial cost; definition
Sec 38-750. Transfers out of the system
Sec 38-751. Nonparticipatory employer liability allocation; definitions
Sec 38-755. Member's account information; beneficiary designation; spousal consent; confidentiality
Sec 38-756. Outreach education program
Sec 38-757. Normal retirement
Sec 38-758. Early retirement
Sec 38-759. Late retirement
Sec 38-760. Optional forms of retirement benefits
Sec 38-762. Survivor benefits before retirement; definition
Sec 38-763. Survivor benefits after retirement
Sec 38-764. Commencement of retirement; payment of retirement benefits; lump sum payments
Sec 38-765. Errors; benefit recomputation
Sec 38-766. Retired members; return to work; suspension of benefits; exceptions; maximum benefit
Sec 38-766.01. Retired members; return to work
Sec 38-766.02. Retired members; return to work; employer contribution payments; definitions
Sec 38-767. Benefit increases; applicability
Sec 38-768. Minimum retirement benefit
Sec 38-769. Maximum retirement benefits; termination; definitions
Sec 38-770. Eligible rollover distribution; definitions
Sec 38-771. Benefit options for transferred defined contribution program members; definitions
Sec 38-771.01. Alternative benefits for transferred defined contribution program members; definitions
Sec 38-772. Prior service under defined contribution program administered by ASRS; definitions
Sec 38-773. Benefit payments to alternate payee under acceptable domestic relations order; termination of marriage; revocation of beneficiary designation; definitions
Sec 38-774. Excess benefit arrangement
Sec 38-775. Required distributions; definitions
Sec 38-776. Spousal waiver and consent
Sec 38-781. Supplemental employee deferral plan; public employees; administration; immunity; definitions
Sec 38-782. Group health and accident coverage for retired public employees and elected officials and their dependents; definition
Sec 38-783. Retired members; dependents; health insurance; premium payment; separate account; definitions
Sec 38-791. Assurances and liabilities
Sec 38-792. Exemptions from execution, attachment and taxation; exception
Sec 38-793. Violation; classification
Sec 38-794. Reservation to legislature
Article 2.1. Long-Term Disability Program
Sec 38-797. Definitions
Sec 38-797. Definitions
Sec 38-797.01. LTD program
Sec 38-797.02. LTD trust fund
Sec 38-797.03. ASRS board; personnel; duties; hearing or review; executive session
Sec 38-797.04. Eligibility
Sec 38-797.05. Employer and member contributions
Sec 38-797.06. Contribution rate; annual report
Sec 38-797.07. LTD program benefits; limitations; definitions
Sec 38-797.08. Errors; benefit recomputation
Sec 38-797.09. Facility of payment
Sec 38-797.10. Assurances and liabilities
Sec 38-797.11. Exemptions from execution, attachment and taxation; exception
Sec 38-797.12. Violation; classification
Sec 38-797.13. Reservation to legislature
Sec 38-797.14. Liquidation of LTD program
Article 3. Elected Officials' Retirement Plan
Sec 38-801. Definitions
Sec 38-802. Elected officials' retirement plan and fund; administration
Sec 38-803. Powers and duties of the board
Sec 38-803.01. Qualified governmental excess benefit arrangement; definitions
Sec 38-804. Membership; termination; definition
Sec 38-804.01. Reinstatement of credited service; effect of prior law
Sec 38-805. Normal retirement and early retirement pensions
Sec 38-806. Disability retirement pensions
Sec 38-807. Survivor pensions
Sec 38-808. Pension payments; computation of amounts; termination
Sec 38-809. Correction of pension payment errors; assignments prohibited; civil liability; restitution or payment of fine; violation; classification; offset of benefits
Sec 38-810. Contributions; appropriations
Sec 38-810.01. Internal revenue code qualification
Sec 38-810.02. Statutory construction
Sec 38-810.03. Compensation limitation; adjustments
Sec 38-810.04. Retired member; return to work; employer contributions
Sec 38-811. Taxation of benefits; exemption of contributions and securities
Sec 38-812. Maximum annual pension; limitations; definition
Sec 38-813. Availability of retired judges for certain legal services; compensation
Sec 38-814. Termination of plan
Sec 38-815. Joinder agreement
Sec 38-816. Redemption of prior service
Sec 38-816.01. Purchase of service; payment
Sec 38-817. Group health and accident coverage for retired members; payment; applicability; forfeiture of interest
Sec 38-818. Benefit increases
Sec 38-818.01. Future benefit increases for retirees and survivors; applicability
Sec 38-818.02. Ad hoc increase in retirement benefits; analysis by the joint legislative budget committee
Sec 38-818.03. Transfers to the excess investment earning account prohibited
Sec 38-819. Lump sum payment of benefit increases
Sec 38-820. Credit for military service
Sec 38-821. Charter city retirement system service credits; transfers
Sec 38-822. Domestic relations orders; procedures; payments
Article 3.1. Elected Officials' Defined Contribution Retirement System
Sec 38-831. Definitions
Sec 38-832. Defined contribution system; annual report; quarterly statements
Sec 38-833. Member and employer contributions; disability
Article 3.2. Elected Officials' Defined Contribution Retirement System Disability Program
Sec 38-840. Definitions
Sec 38-840.01. EODC disability program; administration; power and duties of the board; hearing
Sec 38-840.02. EODC disability program trust fund
Sec 38-840.03. Eligibility
Sec 38-840.04. Employer and member contributions
Sec 38-840.05. Contribution rate
Sec 38-840.06. EODC disability program benefits
Sec 38-840.07. Errors; benefit recomputation
Sec 38-840.08. Facility of payment
Sec 38-840.09. Assurances and liabilities
Sec 38-840.10. Exemption from execution and attachment; taxation
Sec 38-840.11. Violation; classification
Sec 38-840.12. Reservation to legislature
Sec 38-840.13. Liquidation of the EODC disability program
Article 4. Public Safety Personnel Retirement System
Sec 38-841. Purpose; vested benefits
Sec 38-842. Definitions
Sec 38-843. Contributions
Sec 38-843.01. Internal revenue code section 414(h) pickup of member contributions
Sec 38-843.02. Internal revenue code qualification
Sec 38-843.03. Statutory construction
Sec 38-843.04. Compensation limitation; adjustments
Sec 38-843.05. Retired members; return to work; employer contributions
Sec 38-844. Requirements for retirement benefits and disability pensions
Sec 38-844.01. Vested rights to benefits
Sec 38-844.02. Deferred retirement option plan for employees hired before January 1, 2012; purpose
Sec 38-844.03. Eligibility; participation
Sec 38-844.04. Termination of deferred retirement option plan participation
Sec 38-844.05. Deferred retirement option benefits and participation accounts
Sec 38-844.06. Additional deferred retirement option plan provisions
Sec 38-844.07. Designation of deferred retirement option plan beneficiaries
Sec 38-844.08. Payment of deferred retirement option plan benefits
Sec 38-844.09. Internal revenue code compliance
Sec 38-845. Amount of retirement benefit
Sec 38-845.01. Maximum annual pension; limitations; definition
Sec 38-845.02. Payment of pension
Sec 38-846. Death benefits
Sec 38-846.01. Deferred annuity; exception
Sec 38-846.02. Termination of membership
Sec 38-846.03. Reinstatement of surviving spouse's pension
Sec 38-846.04. Reinstatement of credited service; effect of prior law
Sec 38-847. Local boards
Sec 38-847.01. Membership in retirement plan; eligibility
Sec 38-848. Board of trustees; powers and duties; independent trust fund; administrator; agents and employees
Sec 38-848.01. Qualified governmental excess benefit arrangement; definitions
Sec 38-848.02. Board of trustees report on employer and employee costs
Sec 38-848.03. Appointed investment management
Sec 38-849. Limitations on receiving pension; violation; classification; reemployment after severance; reinstatement of service credits; reemployment of retired member or member with a disability; definition
Sec 38-850. Assurances and liabilities; board of trustee discretion; overpayments; underpayments
Sec 38-851. Participation of new employers
Sec 38-852. Taxation of benefits; exemption of contributions and securities
Sec 38-852.01. Benefits not to be reduced by social security payments
Sec 38-853. Transfer of credited service
Sec 38-853.01. Redemption of prior service; calculation
Sec 38-853.02. Purchase of service; payment
Sec 38-854. Guarantees from prior systems
Sec 38-855. Transfer outside the public safety personnel retirement system
Sec 38-856. Benefit increases
Sec 38-856.01. Lump sum payment of benefit increases
Sec 38-856.02. Future benefit increases for retirees and survivors; applicability
Sec 38-856.03. Ad hoc increase in retirement benefits; analysis by the joint legislative budget committee
Sec 38-856.04. Transfers to the excess investment earning account prohibited
Sec 38-857. Group health and accident coverage for retired members; payment; forfeiture of interest
Sec 38-858. Credit for military service
Sec 38-859. Medical boards; purposes; composition; medical examinations
Sec 38-860. Domestic relations orders; procedures; payments
Article 5. Tax Deferred Annuity and Deferred Compensation Programs
Sec 38-871. Annuity and deferred compensation governing committee; members; powers and duties
Sec 38-872. Voluntary participation; authorization
Sec 38-873. Payroll salary deductions; department of administration
Sec 38-874. Effect of participation
Article 6. Corrections Officer Retirement Plan
Sec 38-881. Definitions
Sec 38-882. Corrections officer retirement plan and fund; administration
Sec 38-883. Board of trustees; powers and duties
Sec 38-883.01. Qualified governmental excess benefit arrangement; definitions
Sec 38-884. Membership of retirement plan; termination; credited service; redemption; reemployment; definition
Sec 38-884.01. Reinstatement of credited service; effect of prior law
Sec 38-885. Normal retirement; conditions and pension
Sec 38-885.01. Reverse deferred retirement option plan; purpose; delayed repeal
Sec 38-886. Accidental disability retirement; total and permanent disability retirement; qualification; amount of pension; conditions for continued payment of pension
Sec 38-886.01. Ordinary disability retirement; qualifications; amount of pension; conditions for continued payment of pension; definition
Sec 38-887. Pension to surviving spouse of deceased retired member
Sec 38-888. Pension to the surviving spouse of a member
Sec 38-889. Guaranteed minimum aggregate payout
Sec 38-890. Pensions; commencement and duration
Sec 38-891. Employer and member contributions
Sec 38-891.01. Retired member; return to work; employer contributions
Sec 38-892. Internal revenue code section 414(h) pickup of member contributions
Sec 38-893. Local boards; powers and duties; rules; hearings; administrative review
Sec 38-894. Financial objective of the retirement plan; participating employer contributions
Sec 38-895. Maximum annual pension; limitations; definition
Sec 38-895.01. Compensation limitation; adjustments
Sec 38-895.02. Payment of pension
Sec 38-896. Taxation of pensions; exemption for contributions
Sec 38-897. Assignments prohibited; liability of fund
Sec 38-898. Subrogation; right of setoff
Sec 38-899. Correction of errors
Sec 38-900. Internal revenue code qualification
Sec 38-900.01. Statutory construction
Sec 38-901. Transfers into or out of retirement plan
Sec 38-902. Joinder agreement
Sec 38-903. Reservation to the legislature
Sec 38-904. Death benefits; amount
Sec 38-905. Benefit increases
Sec 38-905.01. Lump sum payment of benefit increases
Sec 38-905.02. Future benefit increases for retirees and survivors; applicability
Sec 38-905.03. Ad hoc increase in retirement benefits; analysis by the joint legislative budget committee
Sec 38-905.04. Transfers to the excess investment earning account prohibited
Sec 38-906. Group health and accident coverage for retired members; payment; forfeiture of interest
Sec 38-907. Credit for military service
Sec 38-908. Transfer of credited service
Sec 38-909. Redemption of prior service; calculation
Sec 38-909.01. Purchase of service; payment
Sec 38-910. Domestic relations orders; procedures; payments
Sec 38-911. Deferred annuity; eligibility; amount; exception
Sec 38-912. Civil liability; restitution or payment of fine; forfeiture of benefits; violation; classification; offset of benefits
Article 7. Transfers to Another Retirement System or Plan
Sec 38-921. Transfer of retirement service credits from one retirement system or plan to another retirement system or plan in this state; definitions
Sec 38-922. Transfer or redemption of service credits
Sec 38-923. Transfer of service credits between municipal retirement systems and special retirement plans; definitions
Sec 38-924. Transfer of service credits
Article 8. Defined Contribution Plans
Sec 38-951. Definitions
Sec 38-952. Supplemental defined contribution plan; establishment; administration
Sec 38-953. Supplemental option
Sec 38-954. Vesting