1. (a) “Retirement allowance” means “retirement allowance” as defined in RSA 100-A:1, XXII.
2. (b) “Split-benefit retire” means any retiree who has creditable service in both group I and group II, and whose retirement allowance is computed based upon both his group I creditable service and his group II creditable service in accordance with Laws of 1977, 573:1 or RSA 100-A:19-a through RSA 100-A:19-h.
3. (c) For purposes of receiving any cost-of-living adjustments applicable to any split-benefit retirement allowance, a split-benefit retiree's split-benefit retirement allowance shall be treated as 2 separate retirement allowances. The retiree's group I portion shall be adjusted in accordance with the appropriate group I member classification cost-of-living allowance as provided in the legislation establishing such cost of living allowance.
4. (d) For purposes of this rule, if a split-benefit retiree has group I service both as a teacher and as an employee, the appropriate group I member classification shall be the group I member classification in the service that is latest in time.
5. (e) If a split-benefit retiree has group II service both as a permanent police officer and as a permanent firefighter, the appropriate group II member classification shall be the group II member classification in the service that is latest in time.
6. (f) A split-benefit retiree’s retirement status as a group I or group II retiree shall be determined by the group of the position last held.

Source. #5044, eff 1-15-91, EXPIRED: 1-15-97 New. #7375, INTERIM, eff 10-13-00, EXPIRES: 4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09 New. #9562, eff 10-14-09, EXPIRED: 10-14-17 New. #12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18 New. #12707, eff 1-9-19 (formerly Ret 305.08)