Article 4 - PUBLIC SAFETY PERSONNEL RETIREMENT SYSTEM

Section 38-841 - Purpose; vested benefits
Section 38-842 - Definitions
Section 38-842.01 - Benefit election; eligibility; disability; death; employees hired on or after July 1, 2017
Section 38-842.02 - Public safety employer risk pool
Section 38-843 - [Effective Until ninety-one days after adjournment] Contributions; employer account asset transfers
Section 38-843 - [Effective ninety-one days after adjournment] Contributions; employer account asset transfers
Section 38-843.01 - Internal revenue code section 414(h) pickup of member contributions
Section 38-843.02 - Internal revenue code qualification
Section 38-843.03 - Statutory construction
Section 38-843.04 - Compensation limitation; adjustments; definition
Section 38-843.05 - Retired members; return to work; employer contributions
Section 38-843.06 - Required distributions
Section 38-843.07 - Adjustment and refund; termination of the system
Section 38-844 - Requirements for retirement benefits and disability pensions
Section 38-844.01 - Vested rights to benefits
Section 38-844.02 - Deferred retirement option plan for employees hired before January 1, 2012; purpose
Section 38-844.03 - Eligibility; participation
Section 38-844.04 - Termination of deferred retirement option plan participation
Section 38-844.05 - Deferred retirement option benefits and participation accounts
Section 38-844.06 - Additional deferred retirement option plan provisions
Section 38-844.07 - Designation of deferred retirement option plan beneficiaries
Section 38-844.08 - Payment of deferred retirement option plan benefits
Section 38-844.09 - Internal revenue code compliance
Section 38-844.10 - [Repealed Effective 12/31/2027] Deferred retirement option plan; employer; extension approval
Section 38-845 - Amount of retirement benefit
Section 38-845.01 - Maximum annual pension; limitations; definition
Section 38-845.02 - Payment of pension
Section 38-845.03 - Early retirement
Section 38-846 - Death benefits
Section 38-846.01 - Deferred annuity; exception
Section 38-846.02 - Termination of membership
Section 38-846.03 - Reinstatement of surviving spouse's pension
Section 38-846.04 - Reinstatement of credited service; effect of prior law
Section 38-846.05 - Retiree pool account; transfers; funding
Section 38-846.06 - Eligible rollover distributions; direct rollovers
Section 38-847 - Local boards
Section 38-847.01 - Membership in retirement plan; eligibility
Section 38-847.02 - Voluntary local board consolidation; membership; duties
Section 38-847.03 - Uniform medical review; administrator; disability decisions; definitions
Section 38-847.04 - Board of trustees; determination of retirement benefits; definitions
Section 38-848 - [Effective Until ninety-one days after adjournment] Board of trustees; powers and duties; reporting requirements; independent trust fund; administrator; agents and employees; advisory committee
Section 38-848 - [Effective ninety-one days after adjournment] Board of trustees; powers and duties; reporting requirements; independent trust fund; administrator; agents and employees; advisory committee
Section 38-848.01 - Qualified governmental excess benefit arrangement; definitions
Section 38-848.02 - Board of trustees; report on employer and employee costs; posting funding ratio
Section 38-848.03 - Appointed investment management
Section 38-848.04 - Board fiduciary obligations and duties; enforcement; definitions
Section 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
Section 38-850 - Assurances and liabilities; board of trustee discretion; overpayments; underpayments
Section 38-851 - Participation of new employers
Section 38-852 - Taxation of benefits; exemption of contributions and securities
Section 38-852.01 - Benefits not to be reduced by social security payments
Section 38-853 - Transfer of credited service
Section 38-853.01 - Redemption of prior service; calculation
Section 38-853.02 - Purchase of service; payment
Section 38-854 - Guarantees from prior systems
Section 38-855 - Transfer outside the public safety personnel retirement system
Section 38-856.05 - Cost-of-living adjustment; members hired on or before June 30, 2017
Section 38-856.06 - Cost-of-living adjustment; members hired on or after July 1, 2017; definition
Section 38-857 - Group health and accident coverage for retired members; payment; forfeiture of interest
Section 38-858 - Credit for military service
Section 38-859 - Medical boards; purposes; composition; medical examinations
Section 38-860 - Domestic relations orders; procedures; payments
Section 38-861 - Future benefit increases; payment; cost calculation; definition
Section 38-862 - Discount rate; service purchase; transfer of service credits
Section 38-863.01 - Pension funding policies; employers
Section 38-863.02 - Pension funding policies; board; employers' pension funding policies; posting; popular annual financial report
Section 38-863 - Employer disclosure; funding ratio