Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 38. Public Officers and Employees |
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 38-850. 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 |