2018 Georgia Code Annotated

TITLE 47 RETIREMENT AND PENSIONS

Chap.

• 1. General Provisions, 47-1-1 through 47-1-86.
• 2. Employees' Retirement System of Georgia, 47-2-1 through 47-2-360.
• 3. Teachers Retirement System of Georgia, 47-3-1 through 47-3-142.
• 4. Public School Employees Retirement System, 47-4-1 through 47-4-121.
• 5. Georgia Municipal Employees Benefit System, 47-5-1 through 47-5-72.
• 6. Georgia Legislative Retirement System, 47-6-1 through 47-6-101.
• 7. Georgia Firefighters' Pension Fund, 47-7-1 through 47-7-127.
• 7A. Georgia Class Nine Fire Department Pension Fund, 47-7A-1 through 47-7A-127. [Repealed], 47-7A-1 through 47-7A-127.
• 8. Superior Court Judges Retirement Fund of Georgia; Senior Judges (Emeritus), 47-8-1 through 47-8-80.
• 9. Superior Court Judges Retirement System; Senior Judges, 47-9-1 through 47-9-92. [Repealed], 47-9-1 through 47-9-92.
• 10. Trial Judges and Solicitors Retirement Fund, 47-10-1 through 47-10-132. [Repealed], 47-10-1 through 47-10-132.
• 11. Judges of the Probate Courts Retirement Fund of Georgia, 47-11-1 through 47-11-91.
• 12. District Attorneys Emeritus and the District Attorneys Retirement Fund of Georgia, 47-12-1 through 47-12-101.
• 13. District Attorneys' Retirement System, 47-13-1 through 47-13-91. [Repealed], 47-13-1 through 47-13-91.
• 14. Superior Court Clerks' Retirement Fund of Georgia, 47-14-1 through 47-14-91.
• 15. Superior Court Reporters Emeritus, 47-15-1 through 47-15-5.
• 16. Sheriffs' Retirement Fund of Georgia, 47-16-1 through 47-16-123.
• 17. Peace Officers' Annuity and Benefit Fund, 47-17-1 through 47-17-105.
• 18. Social Security Coverage for Employees of the State and Political Subdivisions of the State, 47-18-1 through 47-18-80.
• 19. State Employees' Assurance Department, 47-19-1 through 47-19-10.
• 20. Public Retirement Systems Standards, 47-20-1 through 47-20-87.
• 21. Regents Retirement Plan, 47-21-1 through 47-21-25.
• 22. Georgia Defined Contribution Plan, 47-22-1 through 47-22-11.
• 23. Georgia Judicial Retirement System, 47-23-1 through 47-23-124.
• 24. Georgia Military Pension Fund, 47-24-1 through 47-24-122.
• 25. Magistrates Retirement Fund, 47-25-1 through 47-25-101.

Chapter 1. General Provisions, 47-1-1 through 47-1-86.

Article 1 In General.

• 47-1-1. Intent of codification and enactment of this title.
• 47-1-2. Pooling of funds by retirement systems for investment purposes; accounting practices with regard to pooled funds.
• 47-1-3. Power of a local retirement system to hire an actuary; payment of the administrative costs of a local retirement system; periodic actuarial investigations; annual financial report.
• 47-1-4. Report of the state auditor on the condition of local retirement systems.
• 47-1-5. Duty of governing authorities to make and file actuarial investigations and to file financial reports; withholding of state funds for failure to meet this duty.
• 47-1-6. Effect of World War II armed forces service on retirement benefits; payments to retirement systems for such periods.
• 47-1-7. Powers of retirement, pension, or emeritus systems or funds with regard to agents employed to act as custodians of assets or investment advisers.
• 47-1-8. Restrictions on ability of members of the General Assembly to receive pension plan credit for service in the General Assembly.
• 47-1-9. Crediting of time toward Georgia Legislative Retirement System; restriction on crediting; options for members; refund of contributions; construction of conflicting provisions.
• 47-1-10. Adoption, amendment, or repeal of rules by boards of trustees of state retirement or pension systems; procedure; immediate adoption; filing of rules with Secretary of State; adoption of rules and regulations appropriate or necessary to maintain qualified status.
• 47-1-11. Creditable service not allowed for military service from which discharge was other than honorable.
• 47-1-12. Investment and reinvestment of assets of local retirement system; valuation and limitation on investments; duties of state auditor.
• 47-1-13. Maximum compensation used in computing employee and employer contributions.
• 47-1-13.1. Annual compensation limits in determining benefits or contributions due.
• 47-1-14. "Retirement system" defined; records exempt from public inspection.
• 47-1-15. Circumstances when survivors benefits are paid to secondary beneficiary.
• 47-1-16. Public retirement systems prohibited from having insurable interest in members; prohibition on expending or obligating funds for purchase of life insurance on members; exception.

Article 2 Restrictions and Prohibitions on

Membership in Public Retirement or Pension Systems.

• 47-1-20. Definitions.
• 47-1-21. Termination of membership in public retirement system for committing public employment related crimes; applicability to employees on July 1, 1985; determination of benefits.
• 47-1-22. Reduction and forfeiture of rights and benefits by public employees after July 1, 1985, for committing public employment related crimes; reimbursement of contributions.
• 47-1-22.1. Rights and benefits of employees convicted of drug related crimes.
• 47-1-22.2. Notification to public retirement system of conviction for public employment related crime.
• 47-1-23. Rights of public employee charged with committing public employment related crime.
• 47-1-24. Benefits denied to beneficiary who murders or commits voluntary manslaughter of member of public retirement system.
• 47-1-25. Determination of economic impact of public employment related crime.

Article 3 Increase of Benefits to Offset Taxes.

• 47-1-30. Authority to increase benefits.
• 47-1-31. Discretionary postretirement benefit increases subject to reduction by subsequent legislation.

Article 4 Creditable Service During Temporary Disability.

• 47-1-40. Definitions.
• 47-1-41. Employees authorized to receive creditable service for period of temporary disability; application for creditable service; payment of employee contributions during period.
• 47-1-42. Use of other provisions of article not precluded.
• 47-1-43. Applicability of article; proof of temporary disability.

Article 5 Establishing Creditable Service by Veterans.

• 47-1-60. Definitions.
• 47-1-61. Eligibility of veteran to establish creditable service; period of qualified service.
• 47-1-62. Procedure for establishment of creditable service; computations; employer contributions; system or fund unable to provide creditable service.

Article 6 Conformity with Federal Law.

• 47-1-80. Distributions to conform to regulations issued under the Internal Revenue Code.
• 47-1-80.1. Provisions applicable to all public retirement or pension systems; maximum annuity paid; limitation on death and disability benefits; application of federal provisions.
• 47-1-81. Election to have a portion of an eligible rollover distribution paid to an eligible retirement plan under federal law; limitations; application to nonspouse designated beneficiary.
• 47-1-82. Maximum annual additions and maximum benefit payable limited to that allowed by federal law.
• 47-1-83. Vesting of member's accrued benefit as of date of termination or partial termination of public retirement or pension system.
• 47-1-84. Modifications by board of trustees.
• 47-1-85. Assets of public retirement or pension system to be held in trust.
• 47-1-86. Adopted plan document or rules and regulations govern.

Chapter 2. Employees' Retirement System of Georgia, 47-2-1 through 47-2-360.

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. Article 3

• 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.

Employee and Employer Contributions and Creation of Funds for

Contributions, Benefits, and Administrative

Expenses. Article 4

• 47-2-50. Funds in which assets of the retirement system to be held.
• 47-2-51. Annuity savings fund and employee contributions to it; deductions; effect of default with respect to employer contributions; payments, withdrawal, or transfer of funds.
• 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.

Membership in the Retirement System. Article 5

• 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.

Service Creditable Toward Retirement Benefits. Article 6

• 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.

Retirement and Eligibility for a Retirement Allowance. Article 7

• 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.

Retirement Allowances, Disability Benefits, Spouses' Benefits. Article 8

• 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.

Provisions Applicable to Particular Groups of Employees. Part 1

Persons Employed by the Armed Forces of the United States

and Other Federal Agencies. Part 2

• 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].

• 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. Part 7

• 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.

Superior Court Judges, District Attorneys, Assistant District

Attorneys, Employees of the Prosecuting Attorneys'

Council. Part 8

• 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.

• 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. Article 9

• 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.

Miscellaneous Provisions. Article 10

• 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.

Georgia State Employees' Pension and Savings Plan. Cross references. - Authorization for establishment of retirement system for employees, Ga. Const. 1983, Art. III, Sec. X, Para. I.

• 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.

• General Consideration
• Opinions Under Prior Law

• Required Election
• Benefits Waived
• Creditable Service
• Benefits Paid

Chapter 3. Teachers Retirement System of Georgia, 47-3-1 through 47-3-142.

Article 1 General Provisions.

• 47-3-1. Definitions.

Article 2 Creation, Administration, and

Management of the Assets of the Retirement

System. Article 3

• 47-3-20. Creation and management of the Teachers Retirement System of Georgia; its powers and privileges; name under which business transacted.
• 47-3-21. Creation and membership of board of trustees; filling of vacancies; per diem, expenses, and oath of office; quorum; creation, membership, and duties of Teachers Retirement System Nomination Committee.
• 47-3-22. Election of chairman and executive director of the board of trustees; payments by executive director of retirement system funds; surety bond required of executive director.
• 47-3-23. Designation and duties of an actuary for the board of trustees; periodic actuarial investigation and recommendations; calculation tables and regular interest rate; annual valuation.
• 47-3-24. Legal adviser of the board of trustees.
• 47-3-25. Medical board; designation; duties regarding medical examinations required under this chapter.
• 47-3-26. Powers and duties of the board of trustees generally.
• 47-3-27. Investment powers; power to maintain cash on deposit for payments under the retirement system; personal interests in investments prohibited.
• 47-3-28. Rights exempted from levy and sale, garnishment, and other process; assignability; exemptions for other retirement systems; assets and investments and their transfer or sale exempted.
• 47-3-29. Deduction of membership dues of nonprofit organizations from benefit payments.

Employee and Employer Contributions; Creation of Funds for Contributions,

Benefits, and Administrative Expenses.

• 47-3-40. Funds in which assets of the retirement system are to be held.
• 47-3-41. Annuity savings fund generally.
• 47-3-41.1. Payment of employee contributions by employers; mandatory nature; vesting.
• 47-3-42. Employer's duty to deduct, collect, and remit employee contributions; effect of failure to deduct, collect, and remit such contributions.
• 47-3-43. Pension accumulation fund generally.
• 47-3-44. Crediting to pension accumulation fund; annual transfer from pension accumulation fund to provide regular interest.
• 47-3-45. Obligations of the pension accumulation fund; permissible uses of the assets of the pension accumulation fund and of income, interest, and dividends.
• 47-3-46. Date on which contributions to the retirement system are to commence.
• 47-3-47. Purpose of the expense fund.
• 47-3-48. Certification to employers of normal and accrued liability contribution rates; estimates by employers of contributions for coming year; requests for appropriations.
• 47-3-49. Effective date of chapter; effect of appropriation of funds on the obligation to make employee and employer contributions to the retirement system.

Article 4 Membership in the Retirement System.

• 47-3-60. Eligibility; termination; leaves of absence; service credit for postgraduate study; transfer of service credit.
• 47-3-61. Membership of persons who teach in both a public and private school system; payment of employer contributions for such persons [Repealed].
• 47-3-62. Membership of visiting teachers and attendance officers employed in lieu of visiting teachers.
• 47-3-63. Membership of full-time public school support personnel; employee and employer contributions; creditable service.
• 47-3-64. Public school teachers and employees who are covered by local retirement fund and who accept employment with private nonsectarian schools eligible for state grants. [Repealed].
• 47-3-65. Membership, rights, and benefits in local retirement funds.
• 47-3-66. Membership of teachers who are employed by independent school systems; creditable service.
• 47-3-67. Membership of teachers who are employed by certain county school systems; transfer from local retirement fund; creditable service; contributions.
• 47-3-68. Membership of eligible university system employees.

Article 5 Service Creditable Toward Retirement Benefits.

• 47-3-80. Power of the board of trustees to determine which service is creditable service.
• 47-3-81. Transfer of service credits from Employees' Retirement System of Georgia; limitations; additional contributions or adjustments required.
• 47-3-82. Reestablishment of creditable service by persons who have withdrawn their contributions.
• 47-3-83. Service credit for active duty service in the armed forces of the United States; limitations on credit for such service if used to obtain other state or federal retirement benefits.
• 47-3-84. Credit for service rendered by members who have breaks in membership; payments required to obtain such credit.
• 47-3-84.1. Certain former members of the system who have not withdrawn contributions.
• 47-3-84.2. Credit for service by members described in subparagraphs (N) and (P) of paragraph (28) of Code Section 47-3-1 [Repealed].
• 47-3-85. Credit for service by former member of Employees' Retirement System of Georgia who withdrew contributions; credit for service before that retirement system established.
• 47-3-86. Issuance of a prior service certificate; evidentiary effect of such certificate; credit for prior service rendered by members who previously elected nonmembership.
• 47-3-87. Accumulated contributions for prior service; local retirement fund service included; determination of earnable compensation received during prior service [Repealed].
• 47-3-87.1. Credit for service rendered in independent school system prior to, but not later than, June 30, 1979.
• 47-3-88. Credit for service rendered to a local school system by persons who became members on or after April 1, 1966; payments required in order to obtain such credit.
• 47-3-89. Credit for service rendered in governmentally supported or operated schools other than public schools in Georgia; payments required to obtain credit for such service.
• 47-3-90. Absence from employment because of pregnancy.
• 47-3-91. Credit for service for visiting scholars.
• 47-3-92. Absence from employment because of sick leave; creditable service.
• 47-3-93. Additional creditable service for members with at least 25 years of creditable service.
• 47-3-94. Credit for service while employed by nonprofit corporation under contract with state agency; requirements [Repealed].
• 47-3-95. Credit for service in private schools.

Article 6 Retirement and Eligibility for Retirement Allowances.

• 47-3-100. Service which is creditable toward a retirement allowance.
• 47-3-101. Eligibility and application for retirement; retirement age; duration of benefits paid to a retired member; payment to maintain Teachers Retirement System.
• 47-3-102. Early retirement after 30 years' service; time for application; payment by member of actuarial cost.

Article 7 Retirement Allowances, Disability Benefits, and Spouses' Benefits.

• 47-3-120. Allowance on service retirement; minimum retirement allowance; reduced allowance; increase; computation of average compensation.
• 47-3-121. Optional retirement allowances; election of such options; revocation of election; effect of divorce.
• 47-3-122. Eligibility and application for disability benefits; amount of disability benefits; reexamination of recipients; reduction.
• 47-3-123. Benefits payable upon the death of a member before retirement.
• 47-3-124. Application of minimum retirement allowances to persons who retired pursuant to county, municipal, or local board of education retirement or pension systems.
• 47-3-125. Application of increases in retirement benefits to persons who retired pursuant to county, municipal, or local board of education retirement or pension systems.
• 47-3-126. Postretirement benefit adjustments.
• 47-3-126.1. Postretirement benefit adjustments effective July 1, 1984.
• 47-3-126.2. Postretirement benefit adjustments effective July 1, 1986.
• 47-3-126.3. Postretirement benefit adjustments.
• 47-3-126.4. Postretirement benefit for beneficiary.
• 47-3-127. Effect of restoration to service on retirement allowances; creditable service after restoration to service.
• 47-3-127.1. Employment of retired teacher as full-time teacher or in other capacities [Repealed].
• 47-3-128. Payment of accumulated contributions upon request after termination of membership; payment of taxable portion to eligible retirement plan.
• 47-3-129. Rights when retire before 60 with ten years of service or 20 years before 1954; reestablishment of credits earned before that retirement.
• 47-3-130. Commencement of benefits under this retirement system; retirement after January 1, 1943, but before the commencement date.

Article 8 Miscellaneous Provisions.

• 47-3-140. Application of other state funded pension or retirement benefits to members and beneficiaries of this retirement system.
• 47-3-141. Attempts to defraud the retirement system by means of false statements or falsified records; adjustment of erroneous payments.
• 47-3-142. Rights and benefits of persons convicted of murder, voluntary manslaughter, or conspiracy to commit either upon a member or retiree.

• Annuity
• Average Final Compensation
• Employer
• Member
• Prior Service
• Teacher

• Required Membership
• Continuance of Membership
• Study Leave
• Withdrawal
• Local Retirement Fund

Chapter 4. Public School Employees Retirement System, 47-4-1 through 47-4-121.

Article 1 General Provisions.

• 47-4-1. Short title.
• 47-4-2. Definitions.

Article 2 Creation, Administration, and

Management of the Assets of the Retirement

System. Article 3

• 47-4-20. Creation and administration of the retirement system; corporate powers and privileges; rights in actions; name under which retirement system business shall be transacted.
• 47-4-21. Creation and administration of the retirement fund.
• 47-4-22. Membership of the board; expenses and per diem; quorum for the transaction of business; chairman, secretary, and treasurer of the board.
• 47-4-23. Exemption of members of the board from liability for their acts, omissions, and conduct; indemnification of members of the board.
• 47-4-24. Legal adviser of the board.
• 47-4-25. Powers and duties of the board.
• 47-4-26. Power of board over funds; special account for deposit of funds and payment of benefits and expenses; investment powers; power to employ agents.
• 47-4-27. Power of board to take, hold, and invest any gift, grant, or bequest.
• 47-4-28. Duty of board to keep records of accounts in granting benefits and records of the operations of the board; annual financial statement to the General Assembly.
• 47-4-29. Appropriations for employer contributions; creation of an expense fund; payment prior to commencement date of employer contributions and expenses of retirement system.
• 47-4-30. Plan year designated.

Membership in the Retirement System.

• 47-4-40. Eligibility; leaves of absence; termination; transfer of service credits.
• 47-4-41. Membership of persons employed by local units of administration which operate local retirement systems.

Article 4 Employee and Employer Contributions to the Retirement System.

• 47-4-60. Amount of contributions; manner of payment.
• 47-4-61. Date for start of employee contributions.

Article 5 Service Creditable Toward

Retirement. Article 6

• 47-4-80. Determination of membership service; prior service credit and prior service certificate; creditable service; credit for membership in Teachers Retirement System.
• 47-4-81. Effect of appropriations on credit for prior service.

Retirement, Retirement Allowances, and Disability Benefits. Article 7

• 47-4-100. Normal, early, and delayed retirement; vesting of right to a retirement benefit.
• 47-4-101. Retirement benefits payable upon normal, early, or delayed retirement.
• 47-4-102. Optional retirement benefits.
• 47-4-103. Disability retirement benefits; determination of disability.
• 47-4-104. Benefits payable upon the death of a member; refunds to members whose employment has been terminated.
• 47-4-105. Postretirement benefit adjustments.
• 47-4-106. Return to public service of retired member.

Miscellaneous Provisions. Cross references. - Health insurance plans for retired public school employees, Ga. Const. 1983, Art. III, Sec. VI, Para. VI.

• 47-4-120. Exemption of rights and benefits from state and local taxes and from legal process; restriction on assignability.
• 47-4-121. Attempts to defraud the retirement system by means of false statements or falsified records; adjustment of erroneous payments.

Chapter 5. Georgia Municipal Employees Benefit System, 47-5-1 through 47-5-72.

Article 1 General Provisions.

• 47-5-1. Legislative intent; construction of this chapter.
• 47-5-2. Definitions.

Article 2 Administration and Management of the Assets of the Benefit System.

• 47-5-20. Creation of board of trustees.
• 47-5-21. Membership of board.
• 47-5-22. Officers of the board of trustees; election; merger of offices of secretary and treasurer; compensation of the secretary and treasurer; treasurer's performance bond.
• 47-5-23. Powers of the board of trustees generally.
• 47-5-24. Powers of board with regard to funds held by it.
• 47-5-25. Valuation of assets of the retirement system.
• 47-5-26. Duty of board of trustees to file an annual financial report with each member employer; filing of objections to transactions shown in such report.
• 47-5-27. Payment of administrative expenses of the board of trustees; allocation of expenses among member municipalities.
• 47-5-28. Accounts for participating employees, member employers, and as otherwise required; authorization of funds; commingling restriction.
• 47-5-29. Periodic determination of principal and income of the funds; periodic merger of principal and income; method for determination of principal value of each unit of funds.
• 47-5-30. Periodic audit of the accounts of the board of trustees; contents and availability of report of such audit; standard of care in conduct of the audit and liability of auditors.

Article 3 Retirement Plans.

• 47-5-40. Power of employers to establish retirement plans; benefits under such plans; power to implement such plans by contract; financing of such plans.
• 47-5-41. Establishment and use of master plans.
• 47-5-42. Provisions of contracts and plans.
• 47-5-43. Provisions for early and normal retirement ages.
• 47-5-44. Credit for prior service.
• 47-5-45. Uninterrupted participation during transfer from one member municipality to another.
• 47-5-46. Transfer of credits.
• 47-5-47. Return of contributions to employee or employee's estate.

Article 4 Miscellaneous Provisions.

• 47-5-70. Creation of debts of the state under this chapter.
• 47-5-71. Exemption from levy, attachment, or other process of funds held by the board of trustees or for its account; assignment of benefits or contracts established under this chapter.
• 47-5-72. Exemption of chapter from regulation under Title 33.

Chapter 6. Georgia Legislative Retirement System, 47-6-1 through 47-6-101.

Article 1 General Provisions.

• 47-6-1. Definitions.

Article 2 Creation, Administration, and

Management of the Assets of the Retirement System.

• 47-6-20. Creation and administration of the retirement system; commencement of operations; corporate powers and privileges; name in which retirement system to transact business.
• 47-6-21. Creation of the office of executive secretary.
• 47-6-22. Powers and duties of the board of trustees.
• 47-6-23. Investment powers of board; members' and employees' dealings with funds; vouchers for payments.
• 47-6-24. Members' account; accumulation account; crediting of interest and dividends.
• 47-6-25. Plan year designated.

Article 3 Membership in the Retirement System.

• 47-6-40. Qualifications for membership; irrevocable election for certain members of General Assembly; membership of persons who cease to become members before age 60; termination of membership; application for additional creditable service.
• 47-6-41. Transition of membership from Georgia Legislative Retirement System to Employees' Retirement System of Georgia; current beneficiaries; state contributions; rules and regulations [Repealed].
• 47-6-42. State contributions.

Article 4 Employee and Employer Contributions to the Retirement System.

• 47-6-60. Employee contributions to the retirement system; payment of employee contributions on behalf of the member; additional contributions.

Article 5 Service Creditable Toward Retirement.

• 47-6-70. Creditable service.
• 47-6-70.1. Prior service credit for military service.
• 47-6-70.2. Reestablishment of creditable service by current members who ceased being members of General Assembly and who withdrew retirement contributions.

Article 6 Retirement, Retirement Allowances, and Death Benefits.

• 47-6-80. Eligibility and application for a retirement allowance; early retirement; amount of retirement allowance; compliance with federal tax laws; increases in retirement allowance.
• 47-6-81. Optional retirement allowances.
• 47-6-82. Manner in which retirement allowances to be paid; termination of payments upon death.
• 47-6-83. Payments made upon the death of a member, upon death of a beneficiary who has not elected an optional retirement allowance, or upon death of a member before retirement.
• 47-6-84. Termination of retirement allowance upon return to service; retirement benefits for retired members returning to service in the General Assembly; board of trustees to be notified within 30 days if public employer employs retired plan member.
• 47-6-85. Refund of accumulated contributions upon termination of membership.

Article 7 Miscellaneous Provisions.

• 47-6-100. Exemption of rights and benefits from taxation; exemption from legal process; assignability.
• 47-6-101. Attempts to defraud the retirement system by means of false statements or falsified records; adjustment of erroneous payments.

Chapter 7. Georgia Firefighters' Pension Fund, 47-7-1 through 47-7-127.

Article 1 General Provisions.

• 47-7-1. Definitions.
• 47-7-2. Purpose of fund; legislative intent.

Article 2 Administration and Management of the Assets of the Fund.

• 47-7-20. Membership of the board; manner of election; compensation and expenses.
• 47-7-21. Creation of the office of executive director of the board; appointment of the executive director; compensation; bond.
• 47-7-22. Legal adviser to the board.
• 47-7-23. Powers and duties of the board generally.
• 47-7-24. Power of the board to accept and use any gift, grant, or bequest.
• 47-7-25. Annual audit of the fund.
• 47-7-26. Power of board to determine eligibility for membership or retirement of any volunteer firefighter unable to attend the prescribed number of drills, meetings, and fires.
• 47-7-27. Power of board to grant retirement benefit increases.

Article 3 Membership in the Fund.

• 47-7-40. Eligibility to apply for membership; transfer of Georgia Class Nine Fire Department Pension Fund.
• 47-7-41. Effect of withdrawal of contributions or termination of employment; inactive membership; eligibility for reinstatement; credit for time spent on leave of absence and resumption of payments to fund upon reinstatement as active member.
• 47-7-42. Application for membership by firemen and volunteer firemen previously not members [Repealed].
• 47-7-43. Employees of the fund.

Article 4 Financing the Fund.

• 47-7-60. Dues required of active members; effect of failure to pay dues in timely manner; suspended membership.
• 47-7-61. Tax on premiums charged by fire insurance companies for certain classes of coverage; exclusions; penalty for failure to report and pay such tax.

Article 5 Service Creditable Toward

Retirement. Article 6

• 47-7-80. Transfer of service credits from one fire department to another.
• 47-7-81. Effect of failure of volunteer fire department to hold required drills; effect of volunteer firefighter's failure to meet attendance requirements.
• 47-7-82. Fire department employees other than firefighters or volunteer firefighters.
• 47-7-83. Service credit of member who is also member of Peace Officers' Annuity and Benefit Fund.
• 47-7-84. Credit for prior eligible service by persons who are members as of September 1, 1992, or who applied for membership on or before that date.
• 47-7-85. Credit for prior eligible service by persons who are members as of July 1, 1998, or become members after that date.
• 47-7-86. Creditable service for other pension fund participation for members of Georgia Class Nine Fire Department Pension Fund [Repealed].
• 47-7-87. Credit for prior eligible service; requirements.
• 47-7-88. Impact of active duty military service upon receipt of creditable service time.
• 47-7-89. Calculating creditable service time.
• 47-7-90. Impact of sentence of confinement on accrual of creditable service.

Retirement, Retirement Allowances, Disability Benefits, and

Death Benefits. Article 7

• 47-7-100. Eligibility for full pension benefits; eligibility for partial benefits; optional pension benefits; vesting of rights to pension benefits; early retirement provisions.
• 47-7-101. Eligibility for retirement benefits; withdrawal of application for benefits before approval; reemployment.
• 47-7-102. Eligibility for disability benefits; notice of injury; application for benefits; periodic medical examinations; termination of benefits; action contesting determination of board.
• 47-7-103. Benefits payable to a named beneficiary upon death of active member before benefits have commenced or before benefits equal to active member's dues have been paid; benefits payable upon death of retired member before benefits have commenced or before benefits equal to the retired member's dues have been paid.
• 47-7-104. Benefits payable to volunteer firefighters erroneously found to be eligible for such benefits.
• 47-7-105. Refund of contributions upon withdrawal from the fund.

Miscellaneous Provisions. Cross references. - Authorization of taxation for paying pensions and other benefits and costs under a firemen's pension system or systems, Ga. Const. 1983, Art. III, Sec. X, Para. IV.

• 47-7-120. Reduction of benefits upon determination that available moneys are insufficient; liability of members of the board for such reductions.
• 47-7-121. Vesting of rights to benefits.
• 47-7-122. Exemption of benefits under this chapter from garnishment, attachment, or other process; exemption from taxation; assignment of such benefits.
• 47-7-123. Exemption of assets of the board from taxation.
• 47-7-124. Disposition of funds abandoned by members separated from the service; notice; limitation on asserting certain claims; venue.
• 47-7-125. Availability of records of local departments to board; confidentiality.
• 47-7-126. Penalty for false statements or falsified records; correction of errors by the board.
• 47-7-127. "Alternative investments" defined; code of ethics.

Chapter 8. Superior Court Judges Retirement Fund of Georgia; Senior Judges (Emeritus), 47-8-1 through 47-8-80.

Article 1 Creation, Administration, and

Management of the Assets of the Fund.

• 47-8-1. Creation of the office of senior judge of the superior courts.
• 47-8-2. Creation of the Superior Court Judges Retirement Fund of Georgia; trustees of the fund; payment to the fund.
• 47-8-3. Power of trustees to make rules and regulations for administration of the fund.
• 47-8-4. Power of trustees to invest moneys of the fund.
• 47-8-5. Annual audit of the fund.
• 47-8-6. Administration of the fund.

Article 2 Membership in and Contributions to the Fund.

• 47-8-20. Membership in the fund; effect of contributions on eligibility for benefits and participation in the fund; payment of contributions for service rendered before becoming a member.
• 47-8-21. When payments shall be made to the fund.

Article 3 Eligibility for Appointment as

Senior Judge. Article 4

• 47-8-40. Eligibility for appointment to the office of senior judge; salary; creditable service.
• 47-8-41. Eligibility for appointment as a senior judge or retirement; salary or benefits; creditable service.
• 47-8-42. Eligibility for retirement; benefits.
• 47-8-43. Payments by superior court judges to the fund.
• 47-8-44. Payment of contributions on behalf of superior court judges.
• 47-8-45. Credit for service rendered during the year in which a superior court judge would become eligible for retirement and appointment as a senior judge.

Appointment as Senior Judge; Compensation and Duties. Article 5

• 47-8-60. Appointment to the office of senior judge; resignation from the office of superior court judge.
• 47-8-61. Term of office as senior judge; power of Governor to call upon senior judges to serve as superior court judges.
• 47-8-62. Salaries paid to senior judges.
• 47-8-63. Duties of senior judges generally.
• 47-8-64. Service as superior court judge; compensation.
• 47-8-65. Retention of office as a senior judge despite nonresidency; power to preside as a judge during the period of nonresidence.
• 47-8-66. Suspension of appointment to the office of senior judge while eligible for or holding an office of profit or trust under the Constitution of the United States or the Constitution of Georgia [Repealed].
• 47-8-67. Election of survivors benefits coverage; contributions required for such coverage; effect of such coverage on appointment to the office of senior judge; amount of survivors benefits.
• 47-8-68. Withdrawal of payments to the fund; effect on right to participate in the fund.
• 47-8-69. Withdrawal of payments to the fund by superior court judges who have been disqualified or resigned from office; payments upon the death of a superior court judge.

Miscellaneous Provisions. New judge after 1976 belongs to former Chapter 9 system. - One becoming a superior court judge for the first time after December 31, 1976, must belong to the Superior Court Judges Retirement System provided for by former Ch. 9 of this title (O.C.G.A. § 47-9-1 et seq.), and may not belong to the Superior Court Judges Retirement Fund of Georgia provided for by Ch. 8 of this title (O.C.G.A. § 47-8-1 et seq.). 1981 Op. Att'y Gen. No. 81-101.

• 47-8-80. Effect of sufficiency of the fund on payment of retirement benefits; order of liability for payment of benefits.

Chapter 11. Judges of the Probate Courts Retirement Fund of Georgia, 47-11-1 through 47-11-91.

Article 1 General Provisions.

• 47-11-1. Definitions.

Article 2 Creation, Administration, and

Management of the Assets of the Fund.

• 47-11-20. Creation and membership of board of commissioners; appointment and terms; officers and compensation; vacancies.
• 47-11-21. Creation of office of secretary-treasurer; credit for service rendered; retirement benefits; surety bonds; reports and accounting.
• 47-11-22. Powers and duties of the board.
• 47-11-23. Control of funds; special account for deposit and payment; powers regarding investments; power to employ agents as investment advisers.
• 47-11-24. Power of board to take, hold, and invest any gift, grant, or bequest.
• 47-11-25. Duty of board to keep records.
• 47-11-26. Annual audit; power of state auditor to conduct audit when he or she sees fit or at request of the Governor.

Article 3 Membership in and Contributions to the Fund.

• 47-11-40. Eligibility to participate; credit for service rendered; requirements for judges to participate.
• 47-11-41. Service credit not allowed for periods during which contributions not timely paid.
• 47-11-42. Suspension of membership.
• 47-11-43. Obtaining creditable service.

Article 4 Revenues Collected from Fines and Fees.

• 47-11-50. Payment to fund of a portion of fees collected in connection with marriage licenses; duty to record and report collection; interest; delinquent payment; penalties.
• 47-11-51. Payment to fund of a portion of criminal and quasi-criminal fines and forfeited bonds; duty to record and report collection; penalties.

Article 5 Retirement Benefits and

Refunds of Dues. Article 6

• 47-11-70. Eligibility and application for retirement benefits; early retirement.
• 47-11-71. Amount of retirement benefits; optional retirement benefits; manner in which persons not eligible for maximum benefits at retirement may become eligible.
• 47-11-71.1. Spouse's benefits; options; recalculation of benefits upon election to be covered by this Code section.
• 47-11-72. Refund of contributions upon termination of office as judge of the probate court and waiver of benefits; interest on dues paid for purposes of computing refunds to deceased members.
• 47-11-73. Retirement after disability.

Miscellaneous Provisions. As used in this chapter, the term:

• 47-11-90. Effect of insufficiency of funds on payment of retirement benefits; liability of board for such insufficiencies.
• 47-11-91. Exemption of funds from attachment, garnishment, or judgment; assignability.

Chapter 12. District Attorneys Emeritus and the District Attorneys Retirement Fund of Georgia, 47-12-1 through 47-12-101.

Article 1 General Provisions.

• 47-12-1. Definitions.

Article 2 Creation, Administration, and

Management of the Assets of the Fund.

• 47-12-20. Creation of the office of district attorney emeritus.
• 47-12-21. Creation of the fund; membership of the board of trustees; payments to the fund.
• 47-12-22. Power of board of trustees to make rules and regulations for the administration of the fund.
• 47-12-23. Power of board of trustees to invest money received under this chapter.
• 47-12-24. Annual audit of the fund.
• 47-12-25. Administration of the fund.

Article 3 Membership in and Contributions to the Fund.

• 47-12-40. Eligibility to participate in the fund.
• 47-12-41. Payments by district attorneys into the fund.
• 47-12-42. Spouses' benefits coverage; payments required for such coverage; effect of spouse's death, divorce, or remarriage.
• 47-12-43. Manner of deduction of payments to the fund; penalty for late payments; payments made on behalf of the district attorney.
• 47-12-44. Transfer of membership and contributions to the Employees' Retirement System of Georgia; payment of additional state contribution upon transfer.

Article 4 Eligibility for Appointment as District Attorney Emeritus.

• 47-12-60. Eligibility for retirement from the office of district attorney and appointment to the office of district attorney emeritus.
• 47-12-61. Credit for service rendered as a judge of a city court from which appeals can be taken directly to the Court of Appeals; payments required in order to obtain such credit.
• 47-12-62. Credit for service rendered as a judge of a county court from which appeals can be taken directly to the Court of Appeals; payments required in order to obtain such credit.
• 47-12-63. Credit for service rendered as a member of the General Assembly or as an attorney for the state or an authority thereof; payments required in order to obtain such credit.
• 47-12-64. Credit for service in the armed forces of the United States during certain national emergencies; payments required in order to obtain such credit.

Article 5 Appointment as District Attorney

Emeritus; Compensation and Duties.

• 47-12-80. Retirement from the office of district attorney and appointment to the office of district attorney emeritus; term of office as district attorney emeritus.
• 47-12-81. Practice of law during term of office as district attorney emeritus.
• 47-12-82. Salary for district attorneys emeritus; suspension of office upon eligibility for or appointment to an office of profit or trust under the United States Constitution or the Constitution of Georgia.
• 47-12-83. Duties of district attorney emeritus.
• 47-12-84. Disability retirement; determination of disability; continuation of payments to the fund.
• 47-12-85. Resignation from the office of district attorney emeritus; reappointment to office.
• 47-12-86. Withdrawal of payments to the fund; right to participate in the fund after such withdrawal; how payments made on behalf of the district attorney are to be treated.
• 47-12-87. Withdrawal of payments for disqualification from office or retirement; payments made upon the death of the district attorney; payments by employer.

Article 6 Miscellaneous Provisions.

• 47-12-100. Effect of sufficiency of the fund on payments to persons who are eligible for retirement benefits; order of liability for such payments.
• 47-12-101. Exemption of moneys and rights accruing under this chapter from taxation; exemption from levy and sale, attachment, garnishment, and other process; assignability.

Chapter 14. Superior Court Clerks' Retirement Fund of Georgia, 47-14-1 through 47-14-91.

Article 1 General Provisions.

• 47-14-1. Definitions.

Article 2 Administration and Management of the Assets of the Fund.

• 47-14-20. Creation of the Board of Commissioners of the Superior Court Clerks' Retirement Fund of Georgia; membership of the board; quorum; compensation and expenses.
• 47-14-21. Creation of office of secretary-treasurer; selection, compensation, and powers and duties; periodic reports of moneys in hand, receipts, and expenditures; performance bond.
• 47-14-22. Powers and duties of the board generally.
• 47-14-23. Special account for funds; investment powers of board.
• 47-14-24. Gifts, grants, and bequests.
• 47-14-25. Duty of board to keep records; presentation of annual financial statement to Clerks' Group of the County Officers' Association of Georgia.
• 47-14-26. Duty of the state auditor to make an annual audit and report; audit upon request of the board or the Governor; contents of annual report.

Article 3 Membership in and Contributions to the Fund.

• 47-14-40. Application for membership in the fund; payments by members into the fund; penalties for late payment; creditable service impacted by late payments.

Article 4 Revenues Collected from Fines, Bonds, and Fees.

• 47-14-50. "Collecting authority" defined; payments to fund from fines and bonds collected in criminal and quasi-criminal cases; duty of collecting authority to record and remit; penalty for late payment.
• 47-14-51. Payments to the fund from fees collected in certain civil actions and for recording of instruments pertaining to real estate; records; audit of records; use of sums remitted; failure of clerk to remit.

Article 5 Retirement Benefits, Disability

Benefits, and Spouses' Benefits.

• 47-14-70. Eligibility for retirement benefits; additional or partial retirement benefits; election of spousal benefits.
• 47-14-71. Eligibility for disability benefits; determination of disability.
• 47-14-72. Benefits payable in the event of death before retirement; rights of surviving spouse.
• 47-14-73. Eligibility to retire and receive retirement benefits; effect of retirement before age 55.
• 47-14-74. Application of certain increases in benefits to benefits paid to surviving spouses.
• 47-14-75. Eligibility for certain benefit increases.
• 47-14-76. Right to withdraw dues; effect of withdrawal on membership and benefits; eligibility to rejoin the fund.
• 47-14-77. Service for which no credit received for retirement purposes.
• 47-14-78. Service for which credit received for retirement purposes.
• 47-14-79. Death benefit paid to designated beneficiary of member who dies in service.

Article 6 Miscellaneous Provisions.

• 47-14-90. Reduction of benefits upon determination that available funds are insufficient; order of payment upon resumption of payments in full; liability of board for such reductions.
• 47-14-91. Exemption of rights and benefits under this chapter from taxation; exemption from levy and sale, garnishment, attachment, or other process; assignability.

Chapter 15. Superior Court Reporters Emeritus, 47-15-1 through 47-15-5.

• 47-15-1. Creation of the office of superior court reporter emeritus.
• 47-15-2. Eligibility for appointment as superior court reporter emeritus.
• 47-15-3. Salary payable to superior court reporters emeritus.
• 47-15-4. Term of office as superior court reporter emeritus; duties; additional compensation for performance of duties.
• 47-15-5. Duty of counties to pay salaries of superior court reporters emeritus; duty to levy taxes sufficient to pay such salaries.

Chapter 16. Sheriffs' Retirement Fund of Georgia, 47-16-1 through 47-16-123.

Article 1 General Provisions.

• 47-16-1. Definitions.

Article 2 Creation, Administration, and

Management of the Assets of the Fund.

• 47-16-20. Creation of the fund and the board of commissioners.
• 47-16-21. Membership of the board.
• 47-16-22. Quorum for conduct of business by the board; records of meetings of the board.
• 47-16-23. Compensation and expenses of members of the board.
• 47-16-24. Creation of the office of secretary-treasurer; periodic reports of moneys in hand, receipts, and expenditures; performance bond.
• 47-16-25. Powers and duties of the board generally.
• 47-16-26. Power of board to control, invest, and expend funds; gifts, grants, or bequests; deposit of funds received by the board; payment of benefits and administrative expenses.
• 47-16-27. Duty of board to keep records of accounts and operations; presentation of annual financial statement to Georgia Sheriffs' Association.
• 47-16-28. Duty of state auditor to make an annual audit and report of the operations of the board; right of state auditor to audit the affairs of the board; contents of annual report.
• 47-16-29. Increases in maximum monthly benefit payable under Article 6 of this chapter.

Article 3 Membership in and Contributions to the Fund.

• 47-16-40. Application for membership in the fund; contents of application; claim for credit for prior service.
• 47-16-41. Delayed application for membership in the fund; credit for prior service as a sheriff, member of the armed forces of the United States, or peace officer.
• 47-16-42. Effect of membership or participation in other retirement programs on membership and benefits under this chapter.
• 47-16-43. Requirements for continued active membership in the fund.
• 47-16-44. Removal from active membership roll; requirements for reinstatement to active membership; claim for credit for service during period of inactive membership.

Article 4 Revenues Collected from Fines,

Forfeitures, and Fees. Article 5

• 47-16-60. Payments to fund from fines and bonds collected in criminal and quasi-criminal cases; duty of collecting authority to record and remit; penalty for late payment.
• 47-16-61. Payments to fund from fees collected in civil actions; duty to record and remit sums collected; penalties on delinquent amounts.

Service Creditable Toward Retirement. Article 6

• 47-16-80. Credit for prior service in the armed forces of the United States or as a peace officer.
• 47-16-81. Credit for prior service as sheriff, member of armed forces of United States, or peace officer; notice; amendment of application.
• 47-16-82. Credit for prior service as a warden of a county correctional institution.
• 47-16-83. Payment of dues as prerequisite to credit for service on and after January 1, 1961.
• 47-16-84. Members appointed to fill anticipated vacancies in office of sheriff prior to becoming members.

Retirement Benefits and Death Benefits. Article 7

• 47-16-100. Eligibility for retirement benefits.
• 47-16-101. Retirement benefit options; failure of member to select an option; effect of changes in retirement benefits and options; change of option after receipt of payments.
• 47-16-102. Death benefits; beneficiaries; procedure for designation of beneficiary to receive such benefits.
• 47-16-103. Right to withdraw dues; effect of withdrawal on membership and benefits.

Miscellaneous Provisions. As used in this chapter, the term:

• 47-16-120. Vesting of rights to benefits under this chapter.
• 47-16-121. Reduction of benefits when available funds are actuarially insufficient; resumption of payments; personal liability of board for such reductions.
• 47-16-122. Exemption of funds from attachment, garnishment, or judgment; assignability.
• 47-16-123. Exemptions of moneys and rights accruing under this chapter from taxation.

Chapter 17. Peace Officers' Annuity and Benefit Fund, 47-17-1 through 47-17-105.

Article 1 General Provisions.

• 47-17-1. Definitions.

Article 2 Administration and Management of the Assets of the Fund.

• 47-17-20. Membership of the board; manner of appointment; filling of vacancies; reimbursement of expenses; election of officers; quorum.
• 47-17-21. Creation of the office of secretary-treasurer; duties and compensation; quarterly report and accounting to the board; performance bond.
• 47-17-22. Powers and duties of the board generally.
• 47-17-23. Special account for funds; investment powers of board; gifts, grants, and bequests.
• 47-17-24. Duty of the board to keep permanent records of annuities and benefits granted; contents, preservation, and transfer of records, papers, and other data.
• 47-17-25. Duty of the state auditor to make an annual audit and report; audit upon request of the board; contents of annual report.
• 47-17-26. Methods of providing increases in maximum benefit payable under Article 6 of this chapter.
• 47-17-27. Board authorized to employ hearing officer; powers and duties of hearing officer; appeal.

Article 3 Membership in and Contributions to the Fund.

• 47-17-40. Application for membership in the fund; credit for prior service.
• 47-17-41. Retention of membership during absence from employment as a peace officer; credit for such period; payments due from the member for such period.
• 47-17-42. Membership of peace officers blinded in the line of duty before creation of the fund; payments required of such peace officers; disability benefits available.
• 47-17-43. Participation of members in other retirement, annuity, or benefit systems.
• 47-17-44. Amount of dues; deadline and minimum period for payments; dues required for credit for service after March 1, 1951; dues required for prior service credit.

Article 4 Revenues Collected from Fines

and Fees. Article 5

• 47-17-60. Payments to the fund from fines and bonds collected in criminal and quasi-criminal cases; duty of collecting authority to record and remit sums collected; penalty.
• 47-17-61. Employer contributions by Georgia Composite Medical Board.
• 47-17-62. Payment of employment contributions by Board of Dentistry.

Service Creditable Toward Retirement. Article 6

• 47-17-70. Prior service credit for members who first apply for membership on or after May 1, 1968; credit for service in the armed forces of the United States.
• 47-17-71. Grant of creditable service for active members previously denied membership in fund because of race or ethnicity.

Retirement Benefits and Disability Benefits.

• 47-17-80. Retirement benefit options; payment to surviving spouse; requirements; effect of reemployment; effect of changes in retirement benefits; payment on death of member.
• 47-17-81. Eligibility for disability benefits; periodic medical examination; termination of disability benefits; application; hearings.
• 47-17-82. Designation of beneficiary to receive survivors benefits; amount of survivors benefits; provisions for payment of survivors benefits.
• 47-17-83. Refunds of membership dues; eligibility for reinstatement; eligibility to rejoin as a new member; refunds of overpaid dues.

Article 7 Miscellaneous Provisions.

• 47-17-100. Effect of funding on provisions for benefits and annuities; coverage of claims before funds available; credit for service after February 1, 1950, but before this effective date.
• 47-17-101. Vesting of rights under this chapter.
• 47-17-102. Reduction of benefits upon determination that available funds are insufficient; liability of members of the board for such reductions.
• 47-17-103. Exemption of rights and benefits under this chapter from taxation; exemption from garnishment, attachment, or other process; assignability.
• 47-17-104. Attempts to defraud the fund by false information; failure to remit sums provided for in Code Section 47-17-60.
• 47-17-105. Member's obligation to notify board of employment change.

Chapter 18. Social Security Coverage for Employees of the State and Political Subdivisions of the State, 47-18-1 through 47-18-80.

Article 1 General Provisions.

• 47-18-1. Legislative intent.
• 47-18-2. Definitions.

Article 2 Administration by the State Agency Generally.

• 47-18-20. Duty to make and publish rules and regulations.
• 47-18-21. Expenses and administrative costs incurred under this chapter.
• 47-18-22. Redesignated.

Article 3 Plans, Agreements, and Referendums Regarding Social Security Coverage.

• 47-18-40. Agreement between state and federal government for state employees; like agreements between federal government and interstate instrumentalities; division of retirement system.
• 47-18-41. Plans for old-age, survivors, and disability insurance coverage submitted by state political subdivisions; contents; approval; contributions required.
• 47-18-42. Referendum on the question of coverage of certain groups of employees.
• 47-18-43. Referendum on the question of coverage of positions covered by Chapter 12 of this title.
• 47-18-44. Referendum on the question of coverage of positions covered by Chapter 8 of this title.

Article 4 Contribution Fund.

• 47-18-60. Contribution fund into which contributions, interest, and penalties shall be deposited; control of fund; payment of amounts required under the Social Security Act [Repealed].

Article 5 Employees' Social Security Coverage Group.

• 47-18-70. Establishment of the Employees' Social Security Coverage Group; control and administration of such coverage group.

Article 6 Miscellaneous Provisions.

• 47-18-80. Other methods for obtaining old-age, survivors, and disability insurance coverage for employees of the state.

Chapter 19. State Employees' Assurance Department, 47-19-1 through 47-19-10.

• 47-19-1. Creation of the State Employees' Assurance Department; management of the department; membership of the board of directors.
• 47-19-2. Compensation of directors.
• 47-19-3. Election of a chairman of the board of directors; employment of administrative and clerical assistants; actuarial and other services; payment of departmental expenses.
• 47-19-4. Power of the board of directors to establish rules and regulations.
• 47-19-5. Scope of authority of the department; application of certain other insurance laws.
• 47-19-6. Duty to keep data for actuarial valuations.
• 47-19-7. Contracts with the Employees' Retirement System of Georgia for insurance coverage.
• 47-19-8. Institution of actions on contracts; filing of written claim as condition precedent.
• 47-19-9. Application of the state system of personnel administration to employees of the department; payment of share of costs.
• 47-19-10. Directors defined; establishment of retired and vested inactive members trust fund; establishment of active members fund; management and investment of fund assets; contributions irrevocable.

Chapter 20. Public Retirement Systems Standards, 47-20-1 through 47-20-87.

Article 1 General Provisions.

• 47-20-1. Short title.
• 47-20-2. Legislative purpose.
• 47-20-3. Definitions.
• 47-20-4. Publicly funded retirement system subject to chapter; not applicable to defined contribution retirement system.
• 47-20-5. Common law duties of trustees applicable.

Article 2 Minimum Funding Standards.

• 47-20-10. Minimum annual employer contribution.
• 47-20-10.1. Other post-employment benefits.
• 47-20-11. Minimum funding causing financial hardship in local retirement system [Repealed].
• 47-20-12. State controlled systems; certification of conformance to standards; freezing of benefits and other provisions when not in conformance [Repealed].
• 47-20-13. Financially sound systems exempt from minimum funding standards.

Article 3 Enforcement of Standards in Local Retirement Systems.

• 47-20-20. Freezing of benefits and other provisions; amount of annual employer contribution.
• 47-20-21. Triennial actuarial investigations; penalties for violations shown; list of local systems not in conformance reported triennially.

Article 4 Retirement Bills in General

Assembly. Part 1

• 47-20-30. Definitions.
• 47-20-31. Retirement bills must carry legislative counsel number when introduced; changes in bills prior to introduction.

Part 2 NONFISCAL RETIREMENT BILLS.

• 47-20-32. Prerequisites to introduction of nonfiscal retirement bill.
• 47-20-33. Amendment of a nonfiscal retirement bill.

Part 3 FISCAL RETIREMENT BILLS.

• 47-20-34. Introduction of bill and preliminary consideration by committee.
• 47-20-35. Perfection of bill by committee; actuarial investigation.
• 47-20-36. Scope of actuarial investigation; certificate and summary of investigation attached to bill.
• 47-20-37. Consideration of bill on the floor; approval of amendments by state auditor; effect of passing bill in violation of this article.

Article 5 Administration.

• 47-20-50. Effective date of enacted retirement bill with fiscal impact; unfunded enacted bills; requirements for retirement bills having fiscal impact.
• 47-20-50.1. Report of funding of retirement bills having a fiscal impact; publication.
• 47-20-51. Accrued retirement benefits are not created, enhanced, or diminished by this chapter.

Article 6 Miscellaneous.

• 47-20-60. State auditor authorized to provide personnel to carry out duties under chapter; funds authorized; cooperation of state officials, agencies, and employees.
• 47-20-61. Certificates and summaries of actuarial investigations attached to enrolled Act.
• 47-20-62. Effective date of chapter; consideration of fiscal retirement bills by 1984 regular session.
• 47-20-63. Requirements for exempting bills regarding Georgia Firemen's Pension Fund from chapter provisions [Repealed].
• 47-20-64. Exemption for 1991 bill amending Code Section 47-1-30 [Repealed].

Article 7 Public Retirement Systems Investment Authority Law.

• 47-20-80. Short title.
• 47-20-81. Fund defined; applicability.
• 47-20-82. Investing funds; eligibility; investment limitation.
• 47-20-83. Certificated or uncertificated forms of investment; real estate investments.
• 47-20-83.1. Definitions; identification of scrutinized companies where public funds held; Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List; reporting [Repealed].
• 47-20-84. Large retirement systems.
• 47-20-85. Compliance.
• 47-20-86. Enforcement.
• 47-20-87. Definitions; eligible large retirement systems authorized to invest in certain alternative investments; applicability.

Chapter 21. Regents Retirement Plan, 47-21-1 through 47-21-25.

Article 1 General Provisions.

• 47-21-1. Short title.
• 47-21-2. Definitions.
• 47-21-3. Establishment and administration of optional retirement plan; designation of companies from which contracts will be purchased.
• 47-21-4. Employee and other contributions.
• 47-21-5. Remittances by the University System of Georgia.
• 47-21-6. Payment of retirement, death, or other benefit.
• 47-21-7. Treatment of annuity contracts under Code Section 33-38-2.
• 47-21-8. Actuarial study by state auditor.

Article 2 Regents Retirement Health Benefit Fund.

• 47-21-20. Definitions.
• 47-21-21. Creation of fund; purpose.
• 47-21-22. Operation of the fund; responsibilities.
• 47-21-23. Actuarial services.
• 47-21-24. Administration of fund.
• 47-21-25. Annual duties.

Chapter 22. Georgia Defined Contribution Plan, 47-22-1 through 47-22-11.

• 47-22-1. Definitions.
• 47-22-2. Creation of Georgia Defined Contribution Plan.
• 47-22-3. Executive secretary.
• 47-22-4. Administration and operation of plan; records; payment of employees and expenses; investment.
• 47-22-5. Trustee of funds of plan; power to invest funds; conflicts of interest as to investments; custody of funds; vouchers.
• 47-22-6. Legal adviser.
• 47-22-7. Membership in plan.
• 47-22-8. Member contributions; earnings.
• 47-22-9. Payment of lump sum on termination of employment; continued accrual of earnings absent request for lump sum payment; withdrawal of moneys and closing of account upon cessation of employment; vesting and nonforfeitablility.
• 47-22-10. Lump sum payment on death of member.
• 47-22-11. Retirement; option to receive periodic payment.

Chapter 23. Georgia Judicial Retirement System, 47-23-1 through 47-23-124.

Article 1 General Provisions.

• 47-23-1. Definitions.

Article 2 Administration and Management.

• 47-23-20. Administration; membership of the board; term; compensation; quorum.
• 47-23-21. Authority of board.
• 47-23-22. Control of funds; investments.
• 47-23-23. Gifts.
• 47-23-24. Records; audited annual financial statement.
• 47-23-25. Payment of administrative expenses.
• 47-23-26. Administration of fund.
• 47-23-27. Legal adviser.
• 47-23-28. Transfer of contributions from earlier funds.
• 47-23-29. Survivors benefits - Group term life insurance.
• 47-23-30. Contract for group term life insurance protection.
• 47-23-31. Plan year designated.

Article 3 Membership in the System.

• 47-23-40. Eligibility.
• 47-23-41. Employee contributions.
• 47-23-42. Judges and solicitors-general of state courts ineligible.
• 47-23-43. Preservation of prior rights under this Code section by certain attorneys employed by Legislative Counsel or Department of Law.
• 47-23-44. Members receiving benefits from predecessor retirement systems; creditable service with other systems.
• 47-23-45. Effect of change in employment.
• 47-23-46. Members from District Attorneys' Retirement System.
• 47-23-47. Transfer of members' contributions.
• 47-23-48. Election of retirement system; effect of subsequent legislation.
• 47-23-49. Irrevocable election by individuals employed but previously ineligible; creditable service [Repealed].
• 47-23-50. Retirement options for state judges serving Fulton County.

Article 4 Service Creditable.

• 47-23-60. Transfer of service credits.
• 47-23-61. Establishing creditable service.
• 47-23-62. Obtaining creditable service; obtaining creditable service in other systems; calculations.
• 47-23-63. Definition and effect of full-time and part-time service; calculations.
• 47-23-64. Transfer of funds from Employees' Retirement System of Georgia by judges, solicitor general, or district attorneys; crediting service.
• 47-23-65. Creditable service for certain prior service.

Article 5 Contributions.

• 47-23-80. Contributions by superior court judges and district attorneys; employer contributions.
• 47-23-81. Contributions by judges and solicitors-general of state courts; employer contributions; reports required.
• 47-23-82. Contributions by juvenile court judges; employer contributions; reports required.
• 47-23-83. Termination of membership prior to vesting.
• 47-23-84. Payment of remainder of accumulated contributions upon death.

Article 6 Salary, Retirement, Death, and Disability Benefits.

• 47-23-100. Salary defined.
• 47-23-101. Calculation of benefits based on salary after July 1, 1998.
• 47-23-102. Vesting; benefits upon retirement; compliance with federal income tax laws.
• 47-23-103. Retirement based on age; application to retire.
• 47-23-104. Disability; determination of benefits; determining disability.
• 47-23-105. Spouses' benefits; ceasing spouses' benefits; vesting; designation of survivors benefits; member who rejected survivor's benefits may later elect such benefits by paying actuarial cost; applicability.
• 47-23-105.1. Modification of retirement allowance.
• 47-23-106. County supplement of salaries.
• 47-23-107. Appointing beneficiary.
• 47-23-108. Withdrawal of funds.
• 47-23-109. Cessation of retirement allowance for resuming state service; required notification.
• 47-23-110. Service as a senior judge.

Article 7 Miscellaneous Provisions.

• 47-23-120. No abridgement of rights under predecessor retirement provisions.
• 47-23-121. Exemption from levy and sale, garnishment or attachment.
• 47-23-122. Falsification of records; correction of errors; participation in Employees' Retirement System or Superior Court Judges Retirement Fund.
• 47-23-123. Participation in Superior Court Judges Retirement Fund, District Attorneys Emeritus, and District Attorneys Retirement Fund.
• 47-23-124. Legislative intent.

Chapter 24. Georgia Military Pension Fund, 47-24-1 through 47-24-122.

Article 1 General Provisions.

• 47-24-1. Definitions.

Article 2 Administration and Management.

• 47-24-20. Creation; administration; power and privileges.
• 47-24-21. Executive secretary.
• 47-24-22. Administration and operation of fund; actuarial and other services; technical adviser; actuarial investigation; rate of interest; rules and regulations; records; payment of employees and expenses.
• 47-24-23. Trustees of funds; power to invest funds; conflicts of interest as to investments; custody of funds; vouchers.
• 47-24-24. Accumulation account.

Article 3 Membership.

• 47-24-40. Eligibility.

Article 4 Employer Contributions.

• 47-24-60. Employer contributions toward costs determined and approved by board; rules and regulations; contributions irrevocable.

Article 5 Creditable Service.

• 47-24-80. Establishing creditable service.
• 47-24-81. Transfer of service credits.
• 47-24-82. Exceptions.

Article 6 Retirement Requirements.

• 47-24-100. Eligibility; effective date and application.
• 47-24-101. Retirement allowance - Amount.
• 47-24-102. Retirement allowance - Monthly payments; cease after death.
• 47-24-103. Returning to service; recalculation of retirement allowance after cessation.

Article 7 Miscellaneous Provisions.

• 47-24-120. Penalty for falsification of records.
• 47-24-121. Correction of errors.
• 47-24-122. Provisions are noncontractual.

Chapter 25. Magistrates Retirement Fund, 47-25-1 through 47-25-101.

Article 1 General Provisions.

• 47-25-1. Definitions.

Article 2 Administration and Management.

• 47-25-20. Board of Commissioners created; members; term of office.
• 47-25-21. Secretary-treasurer.
• 47-25-22. Powers and duties.
• 47-25-23. Control of funds; investments.
• 47-25-24. Gifts, grants, and bequests.
• 47-25-25. Permanent records.
• 47-25-26. Annual audit of board activity.

Article 3 Membership.

• 47-25-40. Qualifications.
• 47-25-41. Member dues.
• 47-25-42. Calculation of dues and benefits for certain members.
• 47-25-43. Suspension for failure to pay dues; application for reinstatement.

Article 4 Fees.

• 47-25-60. Collection of fees; accurate records.

Article 5 Benefits.

• 47-25-80. Requirements for receiving benefits.
• 47-25-81. Amount of benefit.
• 47-25-82. Benefits for surviving spouse.
• 47-25-82.1. Designation of beneficiaries; determining amount of benefit; designated survivor requirements; death of beneficiary prior to member's death.
• 47-25-83. Refund of dues.
• 47-25-84. Total and permanent disability.
• 47-25-85. Members not prevented from belonging to another retirement system.
• 47-25-86. Suspension of benefits if retired member becomes employed as a chief magistrate.

Article 6 Miscellaneous Provisions.

• 47-25-100. Insufficient funds from which to pay benefits.
• 47-25-101. Exemption of funds from attachment, garnishment, or judgment; assignability.