O.C.G.A. § 47-1-86 (2019)

Annotations

Effective date. - This Code section became effective May 11, 2009.

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CHAPTER 2 EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA

Article 1

General Provisions.

47-2-1. Definitions.

47-2-2. Involuntary separation from employment; grounds and procedures for discharge of employees.

47-2-3. Employee's right to judicial review following discharge from employment.

Article 2

Creation, Administration, and

Management of the Assets

of the Retirement

System.

47-2-20. Creation of retirement system; purpose, management, corporate powers and privileges, and certain rights in actions at law of retirement system; name under which retirement system to transact business.

47-2-21. Power and duty of board of trustees to administer and operate retirement system; membership of board; vacancies; expenses; oath; quorum.

47-2-22. Election of chairperson and director; actuarial services; application of state system of personnel administration; payment of costs of personnel administration.

47-2-23. Treasurer of the board of trustees; manner of payment of funds of the retirement system; surety bond for the treasurer.

47-2-24. Designation of medical board; duties.

47-2-25. Legal adviser of the board of trustees.

47-2-26. Designation of an actuary; duties of actuary; annual valuation of contingent assets and liabilities of the retirement system.

47-2-27. Duty of board of trustees to keep data necessary for actuarial valuations; duty to keep records of proceedings; annual report.

47-2-28. Simplified tables for estimation of retirement allowances; effect on existing rights and benefits; formula for calculating service retirement allowances.

47-2-29. Postretirement benefit adjustments.

47-2-30. Deposits of cash available for disbursements for benefits and other payments.

47-2-31. Investment powers; power to employ agents as investment advisers and to make investments.

47-2-32. Personal interest in gains or profits from investments made by the board of trustees; unauthorized use of assets of the retirement system.

47-2-33. Plan year designated.

Article 3

Employee and Employer Contributions

and Creation of Funds for

Contributions, Benefits,

and Administrative

Expenses.

47-2-50. Funds in which assets of the retirement system to be held.

47-2-51. Annuity savings fund and employee contributions; deductions; effect of default with respect to employer contributions; payments, withdrawal, or transfer of funds.

47-2-51.1. Supplemental Guaranteed Lifetime Income annuities.

47-2-52. Employer's duty to deduct and report employee contributions; duty of chief fiscal officer to remit employee contributions; effect of failure to comply.

47-2-53. Effect of failure of any employee, employer, or reporting official to make contributions or to make reports with respect to employment and membership.

47-2-54. Payment of state employee contributions on behalf of employees; inclusion of contributions in compensation for determining benefits; adjustment in compensation of state employees; "pick-up" contributions.

47-2-55. Pension accumulation fund; purposes; employer contributions; crediting of interest and dividends earned on funds of the retirement system.

47-2-56. Maintenance of annuity and pension reserves and payment of benefits under this chapter as obligations of the pension accumulation fund; permissible uses of assets of the fund.

47-2-57. Certification of normal cost and unfunded accrued liability contribution rates to employers; provision in employer's budget for employer contributions.

47-2-58. Commencement date for contributions to retirement system [Repealed].

47-2-59. Effective date of chapter; effect of budget appropriations on obligation of state agency or other employer to make contributions.

47-2-60. Expense fund; purposes.

Article 4

Membership in the Retirement System.

47-2-70. Determination of membership; termination of membership.

47-2-70.1. Employees of new state agencies.

47-2-71. Membership in Employees' Social Security Coverage Group.

47-2-72. Procedure for electing not to become a member.

47-2-73. Election of retirement system by members of Georgia Judicial Retirement System; effect of subsequent legislation.

Article 5

Service Creditable Toward Retirement Benefits.

47-2-90. Rules and regulations with regard to credit for service; credit for service in the Georgia National Guard, Georgia State Guard, and General Assembly.

47-2-91. Credit for accumulations of forfeited annual and sick leave.

47-2-92. Reestablishment of service credit after withdrawal of accumulated contributions from this retirement system or the Teachers Retirement System of Georgia; payments required to obtain credit.

47-2-93. Credit for service rendered after December 31, 1953, by persons who were not members at the time; payments required to obtain credit.

47-2-94. Service credit provided for persons whose membership was terminated for failure to render at least one year of service in a five-year period.

47-2-95. Credit for service during World War I, World War II, or the Korean Conflict; credit for service in the Georgia National Guard or the Georgia State Guard [Repealed].

47-2-96. Prior service credit; payments required to obtain credit.

47-2-96.1. Creditable service for temporary full-time employment by legislative branch [Repealed].

47-2-96.2. Creditable service for uncredited full-time service with executive branch [Repealed].

47-2-97. Applicability of creditable service under Code Section 47-2-93 or subsection (b) of Code Section 47-2-96 toward involuntary separation benefits; requirement as to full-time employment for credit [Repealed].

47-2-98. Creditable service for member who was officer or employee of Georgia Housing and Finance Authority.

47-2-99. Applicability of creditable service under Code Section 47-2-334 and Chapter 22 of this title; obtaining service and application for creditable service.

47-2-100. Additional creditable service.

Article 6

Retirement and Eligibility for a Retirement Allowance.

47-2-110. Retirement ages; application and eligibility for a retirement allowance; suspension of retirement allowance upon reemployment; health benefits.

47-2-111. Persons eligible to retire at age 55.

Article 7

Retirement Allowances, Disability Benefits, Spouses' Benefits.

47-2-120. Retirement allowances.

47-2-121. Optional retirement allowances.

47-2-122. Vesting of rights to a retirement allowance despite early retirement; retirement allowance payable to such persons.

47-2-123. Allowance payable upon death, disability, or involuntary separation from employment; restrictions on separation for disability; restrictions on entitlement to involuntary separation benefits.

47-2-123.1. Procedures to secure continued employment of employees subject to discretionary termination [Repealed].

47-2-124. Eligibility for benefits of persons with at least 95 percent of required service credit.

47-2-125. Reexamination of persons receiving disability benefits; effect of refusal to undergo examination; effect of ability to engage in gainful employment.

47-2-126. Restoration to service of disability beneficiary.

47-2-127. Applicable ages for computation of benefits; duration of benefits.

47-2-128. Survivors benefit coverage; fund; contributions.

47-2-129. Group term life insurance protection as part of survivors benefits program.

47-2-130. Refund of accumulated contributions upon termination of employment other than by death or retirement.

Article 8

Provisions Applicable to Particular Groups of Employees.

Part 1

Persons Employed by the Armed

Forces of the United States

and Other Federal Agencies.

47-2-140. Credit for transfer to a federal agency during a national emergency; retransfer to employment under retirement system; termination of federal employment.

47-2-141. Employer contributions for transfer to federal agency; accumulated pension credits; effect of failure to return to state employment.

47-2-142. Credit for prior service rendered by persons transferred under loan to a federal agency but ineligible for federal service retirement membership or who served overseas with the Red Cross during World War II [Repealed].

Part 2

MEMBERS AND EMPLOYEES OF THE GENERAL ASSEMBLY.

47-2-160. Inclusion of General Assembly members in retirement system; effect on rights under the Georgia Legislative Retirement System; rules and regulations; amount and financing of contributions [Repealed].

47-2-161. Membership service credit for service as a member of the General Assembly between January 1, 1954, and January 1, 1967 [Repealed].

47-2-162. Eligibility of persons who are members of the General Assembly during or after January, 1962, for survivors benefits; contributions for such coverage; right to decline coverage.

47-2-163. Group term life insurance for members and former members of General Assembly; contributions.

47-2-164. Membership of employees of the General Assembly; contributions.

47-2-165. Effect on retirement allowances of compensation, per diem, allowances, and expenses received as a member of the General Assembly.

47-2-166 through 47-2-168 [Repealed].

Part 3

Teachers and Members of the

Teachers Retirement System

of Georgia.

47-2-180. Right to a prior service certificate for service as a teacher in the public schools of Georgia; contents of application for a certificate [Repealed].

47-2-181. Transfer of service credits and accumulated contributions from the Teachers Retirement System of Georgia to this retirement system; transfer of funds.

47-2-182. Credit for service to certain members of local retirement systems.

Part 3.1

Transfer of Service Credits from

Public School Employees

Retirement System.

47-2-190. Transfer to Employees' Retirement System of Georgia prohibited.

Part 4

EMPLOYEES OF CERTAIN STATE DEPARTMENTS.

47-2-200. Membership of heads of state departments or agencies who are constitutional officers; contributions; service credits; retirement allowances; survivors benefits [Repealed].

47-2-201. Director status inhibiting eligibility for corresponding emeritus positions [Repealed].

47-2-202. Eligibility for membership of officials and employees of the Department of Audits and Accounts; contributions.

47-2-203. Membership of certain employees of the Administrative Office of the Courts of the Judicial Council of Georgia and the Council of Juvenile Court Judges; contributions.

47-2-204. Members subject to provisions of Code Section 47-2-203 may receive credit for prior service.

Part 5

CERTAIN LAW ENFORCEMENT PERSONNEL.

47-2-220. Membership in retirement system of employees of the Department of Corrections; contributions; creditable service; eligibility for survivors benefits.

47-2-221. Disability allowances payable to personnel for certain disabilities arising in the line of duty.

47-2-222. Power to increase liability contribution rates for certain departments or agencies; transfer of employees.

47-2-223. Retirement benefits for those in service in Uniform Division of the Department of Public Safety.

47-2-224. Mandatory retirement age and monthly retirement benefits for certain members of the Department of Natural Resources and of the Department of Revenue; waiver of mandatory retirement age. [Repealed].

47-2-225. Creditable service for members with prior service as narcotics agents; membership in retirement system of members who were employed as narcotics agents.

47-2-226. Certain law enforcement officers permitted to obtain creditable service in retirement system under certain conditions; "law enforcement officer" defined; payment of full actuarial value to applicant.

Part 6

Justices of the Supreme Court,

Judges of the Court of

Appeals, and Their

Employees.

47-2-240. Membership in retirement system of Justices of Supreme Court; appointment to Justice Emeritus of Supreme Court; contributions; creditable service; survivors benefits.

47-2-241. Membership in retirement system of Judges of Court of Appeals; appointment to Judge Emeritus of Court of Appeals; contributions; creditable service; survivors benefits.

47-2-242. Merit system of personnel administration for officers and employees of the Supreme Court; membership in retirement system; contributions.

47-2-243. Merit system of personnel administration for officers and employees of the Court of Appeals; membership in retirement system; contributions.

47-2-244. Optional benefits available to appellate court judges; notice of election of benefits; eligibility for benefits; disability benefits; survivors benefits.

47-2-245. Creditable service for secretaries of appellate court judges, superior court judges and district attorneys for certain prior services.

Part 7

Superior Court Judges, District

Attorneys, Assistant District

Attorneys, Employees of the

Prosecuting Attorneys'

Council.

47-2-260. Continuation of membership, rights, and benefits of judges of superior courts and district attorneys; notice of election to continue membership; contributions.

47-2-261. Transfer of credits and funds from the District Attorneys Retirement Fund of Georgia upon employment by an agency subject to the Employees' Retirement System of Georgia [Repealed].

47-2-262. Membership in retirement system of assistant district attorneys and employees of the Prosecuting Attorneys' Council; notice of election to become a member; contributions.

47-2-263. Credit for certain past service as an assistant district attorney or employee of the Prosecuting Attorneys' Council; payment of employee contributions; credit for service as full-time law assistant.

47-2-264. Membership in retirement system of secretaries employed by judges of superior courts and district attorneys; creditable service; contributions.

47-2-264.1. Membership in retirement system of employees paid by the office of the district attorney; contributions; creditable service.

47-2-265. Membership in retirement system of district attorney investigators.

47-2-266. Membership of judicial employees; contributions.

47-2-267. Membership of employees of district attorneys; contributions.

Part 8

EMPLOYEES OF THE PEACE OFFICERS' ANNUITY AND BENEFIT FUND.

47-2-280. Credit for previous service as an employee of the Peace Officers' Annuity and Benefit Fund; contributions.

Part 9

JUDGES AND OTHER COURT EMPLOYEES; CERTAIN COUNTY EMPLOYEES.

47-2-290. Judges, solicitors, and other employees of state courts subject to merit system; membership in retirement system; contributions; exemptions.

47-2-291. Prior service as a judge or solicitor of a court of record.

47-2-292. Merit system of personnel administration for county revenue employees; membership in retirement system; contributions; credit for prior service.

47-2-292.1. Tax commissioners, tax collectors, and tax receivers and all employees in their offices employed on or after July 1, 2012, ineligible for membership in the Employees' Retirement System of Georgia by operation of law.

47-2-293. Effect of failure of state court to provide means by which its officials or employees can become members of the retirement system.

47-2-294. Limitation on benefits available to persons who transferred to this retirement system or who became members under Code Section 47-2-290 or 47-2-292.

47-2-295. Transfer from county retirement system of contributions made as juvenile detention facility employee; credit for past service; payment of contributions; eligibility.

47-2-295.1. Probation and intake officers of Department of Juvenile Justice.

47-2-295.2. County juvenile detention employees who are transferred into department.

47-2-296. County probation system employees.

47-2-297. Employees of county boards or departments of health in counties having population of 550,000 or more.

47-2-298. Employees of county departments of family and children services.

47-2-299. Creditable service for service as employee of private nonprofit hospital [Repealed].

Part 10

Employees of Certain State Authorities

and Commissions.

47-2-310. Merit system of personnel administration for employees of Georgia Federal-State Shipping Point Inspection Service; membership in retirement system; contributions; creditable service.

47-2-311. Credit for service by persons formerly employed by the Georgia Warm Springs Foundation; payments required in order to obtain credit [Repealed].

47-2-312. Merit system of personnel administration for employees of Georgia agricultural commodity commissions; membership in the retirement system; contributions; creditable service for prior employment.

47-2-313. Merit system of personnel administration for officers and employees of Jekyll Island-State Park Authority; membership in retirement system; creditable service; contributions.

47-2-314. Membership in the retirement system of officers and employees of the Geo. L. Smith II Georgia World Congress Center Authority; creditable service; contributions.

47-2-315. Merit system of personnel administration for officers and employees of the Georgia Building Authority; membership in the retirement system; contributions.

47-2-316. Membership in the retirement system of officers or employees of Georgia Agricultural Exposition Authority.

47-2-317. Membership in the retirement system of officers and employees of the Georgia Agrirama Development Authority [Repealed].

47-2-318. Membership in the retirement system of officers and employees of the Georgia Environmental Finance Authority; creditable service; contributions.

47-2-319. Membership in the retirement system of officers and employees of the Georgia Hazardous Waste Management Authority; contributions [Repealed].

47-2-320. Membership in retirement system of officers and employees of GeorgiaNet Authority; creditable service; contributions.

47-2-321. Membership in the retirement system of officers and employees of the Lake Lanier Islands Development Authority; creditable service; contributions.

47-2-322. Membership in retirement system of officers and employees of Georgia Music Hall of Fame Authority; creditable service; contributions.

47-2-323. Membership in retirement system of employees of Georgia Public Defender Council; creditable service; contributions.

47-2-324. Membership in retirement system of officers and employees of the North Georgia Mountains Authority; creditable service; contributions.

47-2-325. Membership in retirement system of prior employees of the Foundation for Public Broadcasting in Georgia, Inc. [Repealed].

47-2-326. Georgia Rail Passenger Authority retirement system; membership; contributions.

47-2-327. Employees of the State Road and Tollway Authority to become members of the retirement system; status; employer and employee contributions.

Article 9

Miscellaneous Provisions.

47-2-330. Application of other state funded pension or retirement programs to members or beneficiaries, their surviving spouses, or dependents.

47-2-331. Reporting of employee contributions for federal and state income tax purposes.

47-2-332. Exemption of rights and benefits from taxes, legal process, and assignment of retirement system property as public property; exemptions for retirement system property.

47-2-333. Attempts to defraud the retirement system by false statements or falsified records; adjustments of erroneous payments.

47-2-334. Service retirement allowance; calculation; employee membership contributions; employer contributions; optional membership; conditions; construction of provision.

Article 10

Georgia State Employees' Pension and Savings Plan.

47-2-350. Short title.

47-2-351. "Member" defined; membership optional; calculation.

47-2-352. Employee and employer contributions.

47-2-353. Service retirement allowance.

47-2-354. Conditions; rights, privileges, obligations, and duties.

47-2-355. Disability retirement; periodic medical examination and review.

47-2-356. Death allowances and benefits.

47-2-357. Withdrawal; employer contributions; vesting; date of election.

47-2-358. Impact on members of Employees' Retirement System of Georgia on December 31, 2008.

47-2-359. Conflicting provisions.

47-2-360. Administration.

Cross references. - Authorization for establishment of retirement system for employees, Ga. Const. 1983, Art. III, Sec. X, Para. I.

Reimbursement of Department of Law by Employees' Retirement System of Georgia, Teachers Retirement System of Georgia, Public School Employees Retirement System and Trial Judges and Solicitors Retirement Fund for legal services, § 45-15-37.

Health insurance plan for state employees, § 45-18-1 et seq.

Deferred compensation plans for employees of state, § 45-18-30 et seq.

Provision that exclusion from classified service shall not exclude any employee, officer, or official from membership in Employees' Retirement System of Georgia, § 45-20-6(c).

Administrative Rules and Regulations. - Administrative Rules, Official Compilation of the Rules and Regulations of the State of Georgia, Employees' Retirement System of Georgia, Chapter 513-1-1.

JUDICIAL DECISIONS

Cited in Scott v. Employees' Retirement Sys., 113 Ga. App. 295, 147 S.E.2d 821 (1966).

OPINIONS OF THE ATTORNEY GENERAL

ANALYSIS General Consideration Opinions Under Prior Law 1. Opinions Under Ga. L. 1957, p. 206, as amended, and Ga. L. 1962, p. 602 2. Opinions Under Ga. L. 1956, p. 75, § 3, and Ga. L. 1970, p. 716, § 1

General Consideration

Retirement rights vested by one statute cannot be taken away by a subsequent statute. 1972 Op. Att'y Gen. No. 72-122.

Once a right has been extended to the membership of a public retirement system by statute, it becomes part of the employment contract of the affected employees and cannot thereafter be constitutionally deleted or impaired. 1977 Op. Att'y Gen. No. U77-20.

Forfeiture of benefits by employees convicted of crime. - General Assembly has the authority to enact a statute which proposes the forfeiture of earned retirement benefits of future public employees due to the conviction of a crime; however, an amendment to the Georgia Constitution proposing such a forfeiture by employees who are currently by law vested with rights under the public retirement system would, in all probability, be unconstitutional under the federal Impairment Clause contained in U.S. Const., Art. I, Sec. 10. 1985 Op. Att'y Gen. No. U85-3.

Election of regular retiree does not suspend benefits. - Retirement benefits are not suspended if regular retiree is elected to full-time, paid county office. 1972 Op. Att'y Gen. No. 72-56.

Chapter is intended to apply prospectively. 1975 Op. Att'y Gen. No. 75-82.

Credit for military service before 1953. - In order to obtain credit for military service rendered prior to July 1, 1953, a state employee must have been a member of the retirement system on January 1, 1954. 1962 Op. Att'y Gen. p. 366.

Credit for service as city court judge. - Individual is entitled to credit in retirement system for service as a city court judge, but not for service as a municipal court judge or an ex-officio city court judge. 1954-56 Op. Att'y Gen. p. 598.

"Contingency clerks" not in retirement system. - Membership in the retirement system was envisioned for full-time employees of the State of Georgia who occupy positions potentially and probably requiring continued, nonintermittent employment of more than 35 (now 30) hours per week during at least nine months of a year; therefore, personnel within the Department of Labor who occupy the position of "contingency clerk" should not be considered as members of the system and should not be required to contribute to the retirement system, nor should employer contributions be made on their behalves. 1977 Op. Att'y Gen. No. 77-59.

Law does not preclude dual employment if one works full time with one employer and attempts simultaneously to serve full time in another capacity for another master. 1962 Op. Att'y Gen. p. 368.

Member not prohibited from receiving benefits from two retirement systems. - Member of the Employees' Retirement System who, as a statutory condition of continued employment, also becomes a bona fide member of the Public School Employees Retirement System, is not prohibited by law from receiving retirement benefits from both systems for valid, separable periods of creditable service, assuming that all other requisite conditions in these provisions are met. 1979 Op. Att'y Gen. No. 79-15.

Employees of multi-state agency not in state system. - Employees of the Southern Interstate Nuclear Board (now Southern States Energy Board), being employees of a multi-state agency and not of the State of Georgia, are not entitled to membership in the Employees' Retirement System of Georgia. 1962 Op. Att'y Gen. p. 364, but see 1967 Op. Att'y Gen. No. 67-22.

Employees in state positions funded under federal employment provisions cannot participate in retirement systems. - Law did not contain sufficient authority to implement the conditions and requirements of the regulations promulgated by the United States Secretary of Labor which prescribed the conditions under which employees of the state and local governments and private nonprofit agencies in Georgia whose positions were funded under the former federal Comprehensive Employment and Training Act of 1973 (CETA), 29 U.S.C. § 801 et seq., participated in retirement systems. 1977 Op. Att'y Gen. No. 77-66.

Opinions Under Prior Law

.

1. Opinions Under Ga. L. 1957, p. 206, as amended, and Ga. L. 1962, p. 602

.

Editor's notes. - In light of the similarity of the issues covered in the provisions, opinions under Ga. L. 1957, p. 206, as amended, and Ga. L. 1962, p. 602, which dealt with emeritus positions, are included in the annotations for this chapter.

Chapter inapplicable to district attorney emeritus system. - The 1975 amendment to Sec. 4 of the DA's Emeritus Act repealed the 1962 Forfeiture Act as to any applicability it may have had under the district attorney's emeritus system. 1976 Op. Att'y Gen. No. 76-86 (rendered under Ga. L. 1962, p. 602).

Need not resign emeritus eligibility before seeking Supreme Court seat. - To whatever extent the forfeiture and resignation provisions enacted in 1962 may be applicable to judges of the superior courts generally, it cannot be applied constitutionally to a judge to restrict or impair the retirement rights and benefits the judge received under the statute in effect when the judge took office; the judge is not required to resign the judge's emeritus eligibility prior to seeking a seat on the Supreme Court of Georgia. 1974 Op. Att'y Gen. No. U74-51 (rendered under Ga. L. 1962, p. 602).

District attorney should defer emeritus status before seeking judgeship. - District attorney may seek election to the office of superior court judge while serving as a district attorney; however, considering the possible consequences of the state emeritus office forfeiture provisions, it is deemed advisable for any state official subject to these provisions to defer the attainment of emeritus status at least until the conclusion of any attempt to seek another public office. 1974 Op. Att'y Gen. No. U74-48 (rendered under Ga. L. 1962, p. 602).

Superior court emeritus benefits suspended upon qualification for Court of Appeals. - Judge's qualifying as a candidate to succeed oneself as Judge of the Court of Appeals of Georgia would not cause a forfeiture of the judge's status, rights, and benefits as a judge of the superior courts emeritus; however, qualification for or election to the position of Judge of the Court of Appeals would result in a suspension of the judge's status, rights, and benefits as a judge of the superior courts emeritus during the period of time that the judge would hold the office of Judge of the Court of Appeals. 1968 Op. Att'y Gen. No. 68-199 (rendered under Ga. L. 1962, p. 602).

Public service commissioner emeritus assisting commission not entitled to additional compensation. - Public service commissioner emeritus is not entitled to compensation greater than that provided by statute, and the commission may request a public service commissioner emeritus to consult with, advise, and assist the commission without additional compensation. 1976 Op. Att'y Gen. No. 76-96 (rendered under Ga. L. 1962, p. 602).

2. Opinions Under Ga. L. 1956, p. 75, § 3, and Ga. L. 1970, p. 716, § 1

.

Only state employees covered by social security are those designated by Ga. L. 1956, p. 75, § 1 et seq. (see O.C.G.A. § 47-18-1 et seq.). 1971 Op. Att'y Gen. No. U71-141.

RESEARCH REFERENCES

ALR. - Statute or ordinance providing pension for public officers or employees as available to one who had left service before the passage of the statute, 142 A.L.R. 938.

Effect of reentry into public employment on retirement pension previously granted to public officer or employee, 162 A.L.R. 1469.

Reasonableness of classification, as regards beneficiaries, by statute providing for retirement fund or pension for public officers or employees, 163 A.L.R. 870.

Gift to or for employees' pension fund as valid charitable gift or trust, 28 A.L.R.2d 428.

Vested right of pensioner to pension, 52 A.L.R.2d 437.

Misconduct as affecting right to pension or retention of position in retirement system, 76 A.L.R.2d 566.

Employer's liability, under state law, for fraud or misrepresentation inducing employee to take early retirement, 14 A.L.R.5th 537.

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ARTICLE 1 GENERAL PROVISIONS