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Idaho Statutes

Chapter 13

Idaho Code tit. 59, ch. 13

Public Employee Retirement System

59-1301Public employee retirement system created — Purpose — Duties of fiduciaries of retirement fund.59-1302Definitions.59-1303Police Officer Member Status.59-1304Retirement board — Appointment.59-1305Powers and duties of board — Indemnification.59-1305Acriminal history checks.59-1306Conformity with federal tax code to maintain qualified plan tax status.59-1307Agreements with other retirement systems.59-1308Supplemental benefit plan — Contributions and expenses of the supplemental benefit plan — Indemnification.59-1309Allocation of extraordinary gains.59-1310Admissibility in evidence of photoreproduced copies of records or documents maintained by the system — Destroying the original.59-1311Public employee retirement fund created — Administration — Payment of benefits — Perpetual appropriation.59-1312Selection of funding agent(s) — Investment of assets — Tax exemption.59-1313Trust agreement — Amended to comply with this chapter.59-1314Rules — Procedures for hearings prior to appeals — Appeals.59-1315Amount, terms and conditions of revised benefits are to be prospective only unless otherwise provided.59-1316Member’s retirement records confidential — PENALTY FOR DIVULGING INFORMATION.59-1317Rights to benefits inalienable.59-1318Rights in assets of system limited.59-1319Approved domestic retirement orders — Requirements.59-1320Approved domestic retirement orders — Application and effect.59-1321Procedure for employees of political subdivisions to be included in retirement system.59-1322Employer contributions — Amounts — Rates — Amortization.59-1324Transfer of moneys from state community college account.59-1325Employer remittance to board — Collection of delinquencies.59-1326Procedure for complete or partial withdrawal of political subdivisions from the system — Calculation of withdrawal PENALTY — Indemnification.59-1327Making a false claim — Misdemeanor.59-1328Administrative penalties for failure to comply with reporting requirements.59-1329Board regulations.59-1331Contributions.59-1332Pick up of employee contributions.59-1333Contributions from employees.59-1334Contributions — From policemen and firefighters.59-1335Contributions — From School Employees.59-1341Conditions of eligibility for service retirement.59-1342Computation of service retirement allowances — Minimum benefits.59-1343Conversion and commutation of certain payments.59-1344Time for payment of service retirement or early retirement.59-1345Vested member eligible for early retirement.59-1346Computation of early retirement allowances.59-1350Deferral of early retirement.59-1351Conversion of service retirement or early retirement allowances into optional retirement allowances — Form of optional retirement.59-1352Eligibility for disability retirement.59-1352Apublic safety officer permanent disability benefit.59-1352BPUBLIC SAFETY OFFICER catastrophic Line of Duty benefits.59-1353Computation of disability retirement allowances.59-1354Time for payment of disability retirement allowance.59-1354Amembers receiving a disability retirement returning to work.59-1355postretirement allowance adjustments.59-1356Reemployment of retired members.59-1358Computation of separation benefits.59-1359Separation benefits.59-1360Cessation of membership — Reinstatement.59-1361Computation of death benefits — Method of payment — Optional death benefit.59-1361APublic safety officer death benefits.59-1362Purchase of active duty service in the armed forces.59-1363Purchase of membership service.59-1365Voluntary unused sick leave pool.59-1381Merger of city systems into state employee system — Definitions.59-1382City ordinance electing merger — Contract with board.59-1383Transfer of assets, liabilities, duties, and rights to state employee system — Governing board of city system abolished.59-1384Benefits not reduced.59-1385Contributions by employer — Adjustment to equalize benefits payable and assets transferred — Corporate tax by city to pay contributions.59-1391Definitions.59-1392Transfer of all assets, liabilities, duties, obligations and rights of the firefighters’ retirement fund to the employee system.59-1393Contributions.59-1394Excess costs — Additional contributions.59-1395Membership rights and duties.59-1396Limit on separation benefit.59-1397Benefits payable.59-1398Membership in social security.59-1399Cooperation of state insurance fund.