PURPOSE: This rule clarifies the process for certifying employment and salary figures upon termination of employment for purposes of calculating retirement benefits in the future.

1. (1) Upon terminating employment with the county, a member of the County Employees’ Retirement Fund shall request that the county clerk complete a certification form on a form to be provided by the County Employees’ Retirement Fund or its administrator which verifies the length of employment and the two (2) highest years of annual compensation received by the member. The member must provide documentation to support the compensation figures which must be attached to the certification including W-2 forms, 1099 forms, cancelled checks and other supporting documentation reflecting compensation received.
2. (2) The member shall forward the completed certification to the County Employees’ Retirement Fund where it shall be maintained until needed to calculate the member’s retirement benefit.
3. (3) Any certification submitted without supporting documentation will be reviewed by the board.

4. (4) Public Administrators, Affidavit for Vesting Years, Contributions.

   1. (A) The public administrator must provide a copy of the signed affidavit required in section 51.150(5), RSMo to be turned over to the county clerk on or before February 15 of each year for the preceding calendar year. A copy of the affidavit must be mailed to the office of the plan administrator by March 1 of that same year for each year of membership service claimed as a vesting year.
   2. (B) Where the public administrator is paid a salaried amount on a monthly basis, the required contribution amount shall be withheld from such salary and shall be submitted to County Employees’ Retirement Fund (CERF) on a monthly basis along with other statutory fees regularly submitted by the county.
   3. (C) Where the public administrator is compensated by a fee or fee/salary basis periodically or on a less than monthly schedule, the required contribution shall be submitted no less than annually and no later than March 1 of each year for the preceding calendar year. These contributions shall be submitted by the treasurer along with the other statutory fees regularly submitted by the county.
   4. (D) Net compensation as reflected on the affidavit required in section 50.150(5), RSMo and any other required document shall be used to determine the public administrator’s compensation for benefit calculation and contribution purposes.
   5. (E) Any unpaid balance of required fee or salary contributions must be paid in full prior to distribution of any retirement benefit, survivor’s benefit or death benefit.

5. (5) Other fee-based or fee/salary-based officials.

   1. (A) Any member whose compensation is collected partly or wholly from fees or a combination of fees and salary must submit no less than annually, proof of all fees and/or salary received less operating and other expenses. 16 CSR 50-2
   2. (B) Two percent (2%) of the net amount of all fees and/or salary collected as compensation by such participants who are not members of the Missouri Local Government Employees’ Retirement System (LAGERS) must be submitted to the treasurer no less than annually and no later than March 1 of each year for the preceding calendar year.
   3. (C) Any unpaid balance of the required fee or salary contributions due to the fund must be paid in full prior to distribution of any retirement benefit amount or death benefit amount.

AUTHORITY: section 50.1032, RSMo Supp. 1997.* Original rule filed Oct. 11, 1995, effective May 30, 1996. Amended: Filed Dec. 9, 1997, effective June 30, 1998. Amended: Filed July 16, 1998, effective Jan. 30, 1999. Amended: Filed Sept. 17, 1998, effective March 30, 1999. *Original authority 1995.