1. (a) Except as provided in subsection (b) of this section, the effective date of participation for an eligible governmental unit is July 1 of the year following the fiscal year in which the eligible governmental unit elects to participate in the Correctional Officers' Retirement System.

2. (b)

   1. (1) If an eligible governmental unit does not provide the Board of Trustees with the necessary documentation to join the Correctional Officers' Retirement System on or before the effective date for the eligible governmental unit, the effective date shall be postponed until July 1 of the second year following the fiscal year in which the eligible governmental unit elects to participate in the Correctional Officers' Retirement System.

   2. (2) For any employee of an eligible governmental unit who is eligible to elect to participate in the Correctional Officers' Retirement System, the necessary documentation under paragraph (1) of this subsection shall include properly completed election forms indicating either that:

      1. (i) the employee intends to participate in the Correctional Officers' Retirement System; or
      2. (ii) the employee intends to opt out of participation in the Correctional Officers' Retirement System.

   3. (3)

      1. (i) An employee that does not complete the necessary documentation indicating whether the employee intends to participate in or opt out of participation in the Correctional Officers' Retirement System is deemed to have elected to participate in the Correctional Officers' Retirement System.

      2. (ii) The appointing authority for the employee of the eligible governmental unit that does not complete the necessary documentation indicating whether the employee intends to participate in or opt out of participation in the Correctional Officers' Retirement System shall execute and submit an affidavit to the State Retirement Agency stating:

         1. 1. the name of the employee who did not submit the necessary documentation; and
         2. 2. the date when the appointing authority provided the employee with the election form to be completed.
      3. (iii) An affidavit under this paragraph is necessary documentation that an eligible governmental unit is required to submit under this subsection to join the Correctional Officers' Retirement System.

Added by Acts 2010, c. 580, § 2, eff. July 1, 2010. Amended by Acts 2026, c. 290, § 1, eff. June 30, 2026; Acts 2026, c. 291, § 1, eff. June 1, 2026.