Wyo. Stat. § 9-3-432 (2026)

eligibility; service and disability benefits; death benefits;
benefit options.

     (a) Each law enforcement officer shall pay into the
account eight and six-tenths percent (8.6%) of his salary
through June 30, 2024, nine and one-half percent (9.5%) of his
salary through June 30, 2025, ten and four-tenths percent
(10.4%) of his salary through June 30, 2026 and thereafter
eleven and three-tenths percent (11.3%) of his salary to fund
benefits provided to law enforcement officers. Any contribution
required under this subsection or subsection (b) of this section
shall be paid by the employer from the source of funds used to
pay officer salaries in order to be treated as employer
contributions for the sole purpose of determining tax treatment
under the United States Internal Revenue Code, § 414(h). These
payments by the employer are subject to W.S. 9-3-412(c).

     (b) Each employer of a law enforcement officer covered
under this article shall pay into the account a contribution
equal to eight and six-tenths percent (8.6%) of the salary paid
through June 30, 2024, nine and one-half percent (9.5%) of his
salary through June 30, 2025, ten and four-tenths percent
(10.4%) of his salary through June 30, 2026 and thereafter
eleven and three-tenths percent (11.3%) of the salary paid to
each of its law enforcement officers covered under this article
and may pay into the account any amount of the officer's share
of contributions under subsection (a) of this section. Payments
under this subsection shall be made monthly to the account in
accordance with W.S. 9-3-413 and are subject to the penalties
imposed under W.S. 9-3-413 for delinquent contributions. No
additional contribution shall be imposed upon the state, any
city, town or county for benefits provided law enforcement
officers under this article.

     (c) Normal retirement benefits are payable under this
section to any law enforcement officer who:
          (i) Has at least four (4) years of service credit as
a law enforcement officer and is at least sixty (60) years of
age; or

          (ii) Has at least twenty (20) years of service credit
as a law enforcement officer regardless of age.

     (d) Early retirement benefits are payable to any law
enforcement officer who has at least four (4) years but less
than twenty (20) years of service credit and is at least fifty
(50) years of age.

     (e) The normal retirement benefit for a law enforcement
officer under this section is equal to two and one-half percent
(2.5%) of the highest average salary multiplied by the years of
the officer's service credit, as determined under W.S. 9-3-417.
The benefit under this subsection shall not exceed seventy-five
percent (75%) of the officer's highest average salary.
Notwithstanding W.S. 9-3-402(a)(xix), "highest average salary"
as used in this section means the average annual salary of a law
enforcement officer for the highest paid five (5) continuous
years of service.

     (f) The early retirement benefit payable under subsection
(d) of this section is equal to the normal retirement benefit
payable under subsection (e) of this section reduced to an
actuarial equivalent amount as prescribed by rule and regulation
of the board.

     (g)   Repealed By Laws 2012, Ch. 107, § 3.

     (h) Notwithstanding W.S. 9-3-422, any law enforcement
officer in service for which contributions have been paid
because of a duty connected illness or injury, or except as
otherwise provided under this subsection, any law enforcement
officer with ten (10) years of service credit under this article
because of a nonduty connected illness or injury, may retire on
account of a total or partial disability in accordance with
rules and regulations adopted by the board. Any law enforcement
officer previously covered under W.S. 15-5-301 through 15-5-314
and transferred under this article may because of a nonduty
connected illness or injury and regardless of the number of
years of service credit under this article, retire on account of
total or partial disability. The board shall determine mental or
physical incapacitation for disability retirement under this
section in accordance with W.S. 9-3-422(a) and rules and
regulation of the board, and the cost of any required
examination or test shall be paid as provided by W.S. 9-3-422
and rule and regulation of the board. Any law enforcement
officer receiving a nonduty-connected disability benefit under
this section is subject to reporting, evaluation and excess
earnings deduction requirements imposed under W.S. 9-3-423 and
rule and regulation of the board. Upon retirement for a
disability as determined and for which a member qualifies under
this section, a law enforcement officer shall for the life of
the officer or until the officer is no longer disabled, receive:

          (i) For a partial or total duty connected disability
incurred, a monthly retirement benefit for the period of
qualified disability equal to sixty-two and one-half percent
(62.5%) of his salary at the time the disability was incurred;

          (ii) For a partial or total nonduty connected
disability incurred, a monthly retirement benefit for the period
of qualified disability equal to fifty percent (50%) of his
salary at the time the disability was incurred.

     (j) Notwithstanding W.S. 9-3-421, any surviving spouse of
an officer:

          (i) Who dies in the scope of employment shall receive
a monthly death benefit payment equal to the greater of sixty-
two and one-half percent (62.5%) of the officer's salary or two
and one-half percent (2.5%) of the officer's salary multiplied
by the years of the officer's service credit, as determined
under W.S. 9-3-417, plus six percent (6%) of that salary for
each child under age eighteen (18), not to exceed one hundred
percent (100%) of the officer's salary;

          (ii) Who dies outside of the scope of employment but
before receiving retirement benefits under this section shall
receive a monthly nonduty death benefit payment equal to fifty
percent (50%) of the officer's salary, plus six percent (6%) of
that salary for each child under age eighteen (18), not to
exceed one hundred percent (100%) of the officer's salary;

          (iii) Who retired under W.S. 15-5-301 through 15-5-
314 shall, notwithstanding any other provision in this
subsection, receive a monthly pension equal to two-thirds (2/3)
of the pension the retired law enforcement officer was receiving
at the time of the officer's death, plus six percent (6%) of the
officer's salary for each child under age eighteen (18), not to
exceed one hundred percent (100%) of the officer's salary;
          (iv) Who is killed in the line of duty on or after
January 1, 2024 shall, notwithstanding paragraph (i) of this
subsection, receive a monthly death benefit payment of ninety-
percent (90%) of the officer's salary, plus six percent (6%) of
that salary for each child under age eighteen (18);

     (k) Except as provided by subsection (j) of this section,
benefits specified under W.S. 9-3-421 apply to beneficiaries of
a deceased officer covered under this article.

     (m) Instead of the service retirement benefits provided
under this section, any officer may elect one (1) of the forms
of retirement benefits specified under W.S. 9-3-420. Unless
otherwise provided by a benefit option selected by the officer
under W.S. 9-3-420, if an officer receiving benefits or his
beneficiary receiving benefits under this section dies before
the total amount of benefits paid to either the member or his
beneficiary or both equals the amount of the officer's account
at retirement, then the excess, if any, shall be paid to any
other named beneficiary, if any, or to the officer's estate.

     (n) Benefits shall not be payable under the system to the
extent that they exceed the limitations imposed by section
415(b) of the Internal Revenue Code. The board shall provide
any benefits in excess of the limitations under special pay
plans authorized under W.S. 9-3-405(b) to the extent the
benefits can be provided and the system retain qualified plan
status under the Internal Revenue Code.

     (o) Any peace officer as defined by W.S. 6-1-
104(a)(vi)(P), and any full-time state park ranger who is
employed as a full-time state park ranger before July 1, 2023
and who elects to continue participating in the Wyoming
Retirement Act as a general member, shall be eligible for
disability benefits and death benefits under this section if the
peace officer's disabilities or death are duty connected.
Contributions for the benefits under this section shall be paid
as follows:

          (i) The department of state parks and cultural
resources shall pay into the account from general or nongeneral
fund sources a contribution equal to one percent (1%) of the
salary paid to the officer. No additional contribution shall be
imposed upon the state for benefits provided peace officers
under this subsection;
          (ii) Contributions under this subsection shall be
made monthly to the account in accordance with W.S. 9-3-413 and
are subject to the provisions of W.S. 9-3-413 for delinquent
contributions;

          (iii) Contributions under this subsection shall be
paid by the employer from the source of funds used to pay peace
officer salaries in order to be treated as employer
contributions for the sole purpose of determining tax treatment
under the United States Internal Revenue Code, § 414(h).

     (p) As used in subsection (j) of this section, the
officer's salary for purposes of determining death benefit
payments shall be equal to the greater of:

          (i) The officer's highest average salary at the time
of death, as defined in subsection (e) of this section; or

          (ii) The officer's final actual salary at the time of
death, which means the gross salary paid to the officer during
the last full month of credited service.