COUNTY EMPLOYEES RETIREMENT SYSTEM

Section 78.510 - [Effective Until 7/15/2024] Definitions for KRS 78.510 to 78.852
Section 78.510 - [Effective 7/15/2024] Definitions for KRS 78.510 to 78.852
Section 78.520 - Retirement system established - Fund created
Section 78.530 - [Effective Until 7/15/2024] Participation by political subdivisions - Payment - Closing of participation in local government systems - Hazardous duty coverage option
Section 78.530 - [Effective 7/15/2024] Participation by political subdivisions - Payment - Closing of participation in local government systems - Hazardous duty coverage option
Section 78.5302 - Duties of county attorney as employer
Section 78.531 - Optional participation by members of retirement system in cities, counties, or urban-county governments
Section 78.532 - [Repealed]
Section 78.533 - [Repealed]
Section 78.534 - [Repealed]
Section 78.535 - Voluntary and involuntary cessation of participation - Rights and benefits of employees and members after cessation - Administrative regulations - Commonwealth held harmless - Actions to ensure compliance
Section 78.537 - [Repealed]
Section 78.540 - [Effective Until 7/15/2024] Membership - Cessation
Section 78.540 - [Effective 7/15/2024] Membership - Cessation
Section 78.542 - [Repealed]
Section 78.545 - Matters administered for County Employees Retirement System in same manner as for Kentucky Employees Retirement System - References to Kentucky Retirement Systems to include County Employees Retirement System
Section 78.550 - Nonelection of membership
Section 78.5510 - Members of County Employees Retirement System who began participating before January 1, 2014, with service in nonhazardous positions - Eligibility for retirement allowance
Section 78.5512 - Hybrid cash balance plan for members in nonhazardous positions who began participating on or after January 1, 2014, and for members who make election under KRS 61.5955
Section 78.5514 - Members of County Employees Retirement System who began participating before January 1, 2014, with service in hazardous positions - Eligibility for retirement allowance
Section 78.5516 - Hybrid cash balance plan for members in hazardous positions who began participating on or after January 1, 2014, and for members who make election under KRS 61.5955
Section 78.5518 - Increase of benefits
Section 78.5520 - Retirement of persons working in hazardous positions
Section 78.5522 - Disability retirement for person whose last date of employment was in nonhazardous position
Section 78.5524 - Disability retirement for person whose last date of employment was in hazardous position
Section 78.5526 - Employment and medical review after disability retirement - Filing of review forms - Duty of Authority to assist in obtaining records - Investigation of fraud
Section 78.5528 - [Effective Until 7/15/2024] Disability retirement allowance - Reduction - Discontinuance - Medical examiners - Hearings and appeals - Early retirement upon discontinuance of disability allowance for member who began participating before January 1, 2014
Section 78.5528 - [Effective 7/15/2024] Disability retirement allowance - Reduction - Discontinuance - Medical examiners - Hearings and appeals - Early retirement upon discontinuance of disability allowance for member who began participating before January 1, 2014
Section 78.5530 - Maximum disability benefit - Determination - Information to be filed by disability recipient
Section 78.5532 - Death before retirement - Beneficiary's options - Taxable distributions - Injuries connected with performance of duty
Section 78.5534 - Death in the line of duty of member in hazardous position - Payments to surviving spouse, dependent children, and designated beneficiaries - Election - Receipt of benefits under KRS 78.5532 pending final determination
Section 78.5536 - [Effective Until 7/15/2024] Group hospital and medical insurance plan - Medicare eligibility - Reimbursement plan - Employer contributions - Payment of premiums - Contribution rates - Exemption from premium tax - Administrative regulation
Section 78.5536 - [Effective 7/15/2024] Group hospital and medical insurance plan - Medicare eligibility - Reimbursement plan - Employer contributions - Payment of premiums - Contribution rates - Exemption from premium tax - Administrative regulation
Section 78.5538 - [Effective Until 7/15/2024] Death benefit - Designation of beneficiary - Debt owed at death - Assignment of benefit
Section 78.5538 - [Effective 7/15/2024] Death benefit - Designation of beneficiary - Debt owed at death - Assignment of benefit
Section 78.5540 - [Effective Until 7/15/2024] Retired member who returns to work with participating employer - Combination of accounts - Employment within 12 months of retirement date - Independent contractors and leased employees - Reemployment on or after September 1, 2008 - Voided retirement - Absence of prearranged agreement - Volunteer services - Mayors and members of city legislative bodies - Administrative regulations
Section 78.5540 - [Effective 7/15/2024] Retired member who returns to work with participating employer - Combination of accounts - Employment within 12 months of retirement date - Independent contractors and leased employees - Reemployment on or after September 1, 2008 - Voided retirement - Absence of prearranged agreement - Volunteer services - Mayors and members of city legislative bodies - Administrative regulations
Section 78.5542 - KRS 61.680 to be followed in computing benefits of member who has account with another system
Section 78.560 - [Repealed]
Section 78.570 - [Repealed]
Section 78.572 - [Repealed]
Section 78.580 - [Repealed]
Section 78.590 - [Repealed]
Section 78.600 - [Repealed]
Section 78.605 - [Repealed]
Section 78.606 - Service credit earned upon retirement of noncertified employee - Recalculation of benefits
Section 78.607 - [Repealed]
Section 78.608 - [Repealed]
Section 78.610 - Employee's contribution - Rate - Deduction - Picked-up employee contributions
Section 78.615 - Deduction of employee contributions - Service credit - Employer's report - Picked-up employee contributions
Section 78.616 - Purchase of service credit for unused sick leave - Employer's election to participate - Accumulated sick leave added to employee's service credit - Payments by employer and employee - Alternative compensation - City of first class - Statute not applicable to employees who began participation on or after January 1, 2014
Section 78.620 - [Repealed]
Section 78.625 - Information furnished by employer - Filing of contributions, reimbursements, and reports - Penalties for delinquency - Audit of employer
Section 78.630 - System's assets
Section 78.635 - Employer's annual contribution to system - Computation - Limitation on annual increase of employer contribution rate - Notification of rate change
Section 78.640 - [Effective Until 7/15/2024] Members' account - Interest - Transfer of account balance to retirement allowance account
Section 78.640 - [Effective 7/15/2024] Members' account - Interest - Transfer of account balance to retirement allowance account
Section 78.650 - Retirement allowance account
Section 78.652 - Excess benefit plan - Purpose - Excess benefit fund
Section 78.660 - [Repealed]
Section 78.670 - [Repealed]
Section 78.680 - [Repealed]
Section 78.690 - [Repealed]
Section 78.700 - [Repealed]
Section 78.710 - [Repealed]
Section 78.720 - [Repealed]
Section 78.730 - [Repealed]
Section 78.740 - [Repealed]
Section 78.750 - [Repealed]
Section 78.760 - [Repealed]
Section 78.765 - [Repealed]
Section 78.770 - [Repealed]
Section 78.775 - [Repealed]
Section 78.780 - [Repealed]
Section 78.782 - [Effective Until 7/15/2024] County Employees Retirement System board of trustees - Appointed and elected membership, vacancies, compensation, duties, and meetings - Board granted powers and privileges of corporation - Chief executive officer and general counsel - Annual Comprehensive Financial Report - Expenses - Action for damages - Appeals - Transparency - Limitations on use of funds
Section 78.782 - [Effective 7/15/2024] County Employees Retirement System board of trustees - Appointed and elected membership, vacancies, compensation, duties, and meetings - Board granted powers and privileges of corporation - Chief executive officer and general counsel - Annual Comprehensive Financial Report - Expenses - Action for damages - Appeals - Transparency - Limitations on use of funds
Section 78.784 - Board's administration of actuarial processes
Section 78.790 - Board trustee of funds - Investment committee - Standards of conduct - Unitized managed custodial account - Cap on amount of assets managed by any one investment manager - Investment procurement policy - Proxy voting guidelines
Section 78.800 - [Repealed]
Section 78.810 - [Repealed]
Section 78.820 - [Repealed]
Section 78.830 - [Repealed]
Section 78.840 - [Repealed]
Section 78.850 - [Repealed]
Section 78.851 - [Repealed]
Section 78.852 - [Effective Until 7/15/2024] Benefits not to be reduced or impaired for members who began participating before January 1, 2014 - Exceptions - Amendment of benefits and rights - Employers' funding responsibility - Authority of board when employer fails to meet funding requirements
Section 78.852 - [Effective 7/15/2024] Benefits not to be reduced or impaired for members who began participating before January 1, 2014 - Exceptions - Amendment of benefits and rights - Employers' funding responsibility - Authority of board when employer fails to meet funding requirements
Section 78.860 - [Repealed]
Section 78.870 - [Repealed]
Section 78.880 - [Repealed]