47-1-1. Intent of codification and enactment of this title.

The enactment of Title 47 of this Code is intended only as a recodification of the existing laws of this state relating to retirement and pensions. The codification and enactment of this title are not intended to nor shall they be construed to increase, diminish, grant, destroy, impair, alter, or otherwise affect any pension, retirement benefit or allowance, survivors benefit, membership or right to membership, creditable service or right thereto, prior service or right thereto, membership service or right thereto, or any option, election, or right of any kind which is in existence on November 1, 1982.

History. Code 1981, § 47-1-1 ; Ga. L. 2000, p. 131, § 1.

Editor’s notes.

This Code section was created as part of the Code revision and was thus enacted by Ga. L. 1981, Ex. Sess., p. 8 (Code enactment Act).

47-1-2. Pooling of funds by retirement systems for investment purposes; accounting practices with regard to pooled funds.

1. The boards of trustees or directors, by whatever name known, of any two or more retirement systems created by general law, pursuant to the mutual consent of such boards, may pool their trust funds for the purposes of joint investment.  The board of trustees or directors, by whatever name known, of any two or more local retirement systems funded by a single political subdivision may likewise pool their trust funds for the purposes of joint investment.  When such pooling occurs, the board of trustees of the managing retirement system shall account for the pooled trust funds in accordance with generally accepted principles of accounting, in order to maintain separate accountability of such funds while under its management.
2. The pooled trust funds may be invested in accordance with Chapter 2 of this title, relating to the Employees’ Retirement System of Georgia, notwithstanding any other provisions of law to the contrary.
3. Nothing in this Code section shall establish a legal provision for combining the Employees’ Retirement System of Georgia with the Teachers Retirement System of Georgia.

History. Ga. L. 1974, p. 1178, § 1; Ga. L. 1991, p. 994, § 1.

47-1-3. Power of a local retirement system to hire an actuary; payment of the administrative costs of a local retirement system; periodic actuarial investigations; annual financial report.

1. As used in this Code section, the term “local retirement system” means any retirement, pension, or emeritus system covering an employee or employees of a county, municipality, local board of education, or other political subdivision, or any groups or classifications of such employees which is funded at least in part by such political subdivisions.
2. The board of trustees or other governing authority of each local retirement system is authorized and directed to designate and retain the services of a qualified actuary to provide technical advice and assistance to the board of trustees or governing authority in the management of the retirement system and in the preparation of surveys or reports required under this Code section.
3. Any political subdivision maintaining a local retirement system for an employee or employees or for classifications of employees is authorized to expend any public funds available to it to pay any portion of the administrative costs of the retirement system, if the funds available to the retirement system are not adequate to pay the administrative costs, notwithstanding any contrary provisions of any laws relative to such local retirement system.
4. Once every two years, the board of trustees or other governing authority of each local retirement system shall have the system’s actuary make an actuarial investigation. Such actuarial investigation shall include the results of any actuarial investigation into the then current assumptions as to rates of interest, mortality, disability, withdrawal, and retirement. The actuarial investigation shall also include consideration of the experience of the retirement system under its assumptions and a comparison of results with the previous actuarial investigations and may also include such other studies as may be necessary or desirable for the completeness and accuracy of the actuarial investigation. The actuarial investigation shall also include a valuation of the contingent assets and liabilities of the retirement system and a determination of the payments necessary to amortize over a stated period any unfunded accrued liability disclosed. As an exhibit to the actuarial investigation, the local retirement system board of trustees or other governing authority thereof shall attach a copy of all the provisions of the plan for the local retirement system, including the requirements and conditions for qualifying to participate, the nature of benefits under the plan, and the manner in which the local retirement system is funded. Beginning on October 1, 1996, and every two years thereafter on such date, the board of trustees or other governing authority of each such local retirement system shall have on file with the state auditor an actuarial investigation meeting the requirements of this subsection. This subsection shall not apply to a retirement or pension program which is established pursuant to an insurance contract between an insurer and a county, municipality, local board of education, or other political subdivision or between an insurer and any commission, board, or other agency of any such political subdivision. As used in the preceding sentence, the word “insurance” and the word “insurer” shall have the meanings set forth, respectively, in Code Section 33-1-2. Municipalities providing a retirement program for their employees pursuant to a contract with the Board of Trustees of the Georgia Municipal Employees Benefit System shall not be required to submit actuarial investigations under this subsection or financial reports under this Code section. In lieu of such actuarial investigations and reports, the Board of Trustees of the Georgia Municipal Employees Benefit System shall prepare a comprehensive report once every two years based on the information required under Code Sections 47-5-26 and 47-5-30. Such comprehensive reports shall be filed with the state auditor at the same time as actuarial investigations are filed as provided in this subsection. Any county providing a retirement program for its employees pursuant to a contract with, or a program offered by, the Association County Commissioners of Georgia shall also be exempt from the requirements of this subsection or financial reports under this Code section, if the Association County Commissioners of Georgia files with the state auditor, at the same time actuarial investigations are filed under this subsection, a comprehensive report substantially equivalent to the comprehensive report filed by the Board of Trustees of the Georgia Municipal Employees Benefit System as provided in this subsection. Nothing in this subsection shall be construed as to exempt either the Georgia Municipal Employees Benefit System or the Association County Commissioners of Georgia from the provisions of Code Section 47-20-4.
5. The board of trustees or other governing authority of each local retirement system shall file a financial report on such local retirement system with the state auditor at the same time each actuarial investigation is filed with the state auditor as provided by subsection (d) of this Code section.
6. The financial report shall include, for each of the two fiscal years covered by the report, the following information:
   1. The receipts of the local retirement system, including member contributions, employer contributions, any other contributions, investment income, gains from the sale of the system’s assets, and any other receipts from whatever source derived;
   2. The disbursements of the local retirement system, including benefit payments to retirees or beneficiaries, refunds to members, losses from the sale of the system’s assets, and administrative expenses of the system; and
   3. The certificate of the chairperson of the board of trustees stating that the investment practices of the fund have been in compliance with the provisions of Article 7 of Chapter 20 of this title at all times during the reporting period or, if the practices have at any time been out of compliance with such provisions, providing a description of the noncompliance, the reason for the noncompliance, and the corrective action taken.
7. The financial report shall also include statistics on the membership and beneficiaries of the local retirement system. There shall be attached to the financial report an exhibit showing all amendments to or changes in the local retirement system which have been made since the filing of the previous actuarial investigation under subsection (d) of this Code section.
8. The first financial report shall be filed on October 1, 1996, and subsequent reports shall be filed every two years thereafter on October 1.
9. The financial reports, the actuarial investigations, and all exhibits thereto and modifications thereof shall be a matter of public record open to inspection by the public.
10. The financial reports required by this Code section shall apply to retirement or pension programs established pursuant to an insurance contract, as described by subsection (d) of this Code section.

History. Ga. L. 1974, p. 1407, §§ 1-3; Ga. L. 1981, p. 931, §§ 1, 2; Ga. L. 1982, p. 3, § 47; Ga. L. 1987, p. 146, § 1; Ga. L. 1990, p. 190, § 1; Ga. L. 1996, p. 651, § 1; Ga. L. 2000, p. 2, § 14; Ga. L. 2001, p. 21, § 1.

Cross references.

Triennial actuarial investigations required for each retirement system of a political subdivision, § 47-20-21 .

Law reviews.

For article surveying developments in Georgia local government law from mid-1980 through mid-1981, see 33 Mercer L. Rev. 187 (1981).

47-1-4. Report of the state auditor on the condition of local retirement systems.

Based on the most recent actuarial investigations on file pursuant to subsection (d) of Code Section 47-1-3 and financial reports submitted under subsections (e) through (j) of Code Section 47-1-3, the state auditor, once every two years beginning on January 1, 1997, shall submit a report on the condition of local retirement systems to the Governor and each member of the General Assembly. The report shall deal specifically with any local retirement system which the state auditor has reason to believe is not in actuarially sound condition or has not been in compliance with the provisions of Code Section 47-1-12. A copy of the state auditor’s report shall also be sent to the Attorney General and to the applicable governing authority of the political subdivision and the applicable board of trustees or other governing authority of the local retirement system which the state auditor finds is not in actuarially sound condition or has not been in compliance with the provisions of Article 7 of Chapter 20 of this title.

History. Ga. L. 1981, p. 931, § 3; Ga. L. 1996, p. 651, § 2; Ga. L. 2001, p. 21, § 1.

Cross references.

Triennial report to include list of local retirement systems not in conformance with minimum funding standards, § 47-20-21 .

47-1-5. Duty of governing authorities to make and file actuarial investigations and to file financial reports; withholding of state funds for failure to meet this duty.

It shall be the duty of the governing authority of each county, municipality, or other political subdivision whose employees are covered under a local retirement system and the duty of a local board of education whose employees are covered under a local retirement system to cause the actuarial investigations required by subsection (d) of Code Section 47-1-3 to be made and to cause such actuarial investigations to be filed with the state auditor as required by that subsection. It shall also be their duty to cause financial reports to be submitted to the state auditor as required by subsections (e) through (j) of Code Section 47-1-3. If a required actuarial investigation and financial report are not submitted, then within 30 days after the date on which such investigation and report were due in the office of the state auditor, the state auditor shall notify, in writing, the governing authority of the county, municipality, or other political subdivision whose employees are covered under the applicable local retirement system. If the actuarial investigation and financial report are not received by the state auditor within 60 days after the date such notice is sent to the governing authority, the state auditor shall notify the state treasurer; and it shall be the duty of the state treasurer to withhold any state funds payable to the applicable political subdivision or local board of education until the actuarial investigation and financial report are submitted to the state auditor. The state auditor shall advise the state treasurer within five days after receiving the actuarial investigation and financial report to release any state funds payable to the applicable political subdivision.

History. Ga. L. 1981, p. 931, § 3; Ga. L. 1993, p. 1402, § 18; Ga. L. 2010, p. 863, §§ 3, 4/SB 296.

The 2010 amendment, effective July 1, 2010, substituted “state treasurer” for “director of the Office of Treasury and Fiscal Services” in the fourth and fifth sentences and substituted “state treasurer” for “director” in the fourth sentence.

47-1-6. Effect of World War II armed forces service on retirement benefits; payments to retirement systems for such periods.

1. No veteran of World War II who was discharged other than dishonorably and who was furloughed from a position of employment with a county or municipal government which has a retirement or pension plan for the position occupied shall suffer or otherwise lose any seniority toward his retirement or pension by virtue of such service in the armed forces of the United States.
2. No such veteran shall be required to make any payments to any such retirement or pension fund for and during his period of service with the armed forces of the United States.
3. This Code section shall apply to a political subdivision of any county or municipality where such a retirement or pension plan is in effect.

History. Ga. L. 1947, p. 858, §§ 1-3.

Cross references.

Rights of public officers and employees absent on military duty as members of organized militia or reserve forces, as such rights relate to retirement systems, § 38-2-279(f) .

47-1-7. Powers of retirement, pension, or emeritus systems or funds with regard to agents employed to act as custodians of assets or investment advisers.

The board of trustees or other person or body having the power to manage, invest, and reinvest the assets of any retirement, pension, or emeritus system or fund created under the laws of this state may authorize any agent, including a bank or trust company, employed to act as custodian of such assets or to act as an investment adviser and to make investments for such retirement, pension, or emeritus system or fund, provided that such agent has a nominee or nominees in whose name securities, including, without limitation, bonds, stocks, notes, and other evidence of title to intangible personal property, held by the agent may be registered, to register securities which are held under the terms of such agency in the name of the nominee or nominees, without mention of the agency relationship in the instrument evidencing such securities or on the books of the issuing entity. The records of such agent shall at all times clearly show that such securities are held in such agency capacity and shall indicate the beneficial owner of the securities. Such agent shall not be relieved of liability for the safe custody, control, and proper distribution of such securities or the income therefrom by reason of the registration of those securities in the name of any nominee. The authorization of any such agent to register securities in the name of such nominees shall be in writing and may contain such other restrictions as the board of trustees or other person or body charged with the management and investment of the assets of any such retirement, pension, or emeritus system or fund may deem appropriate.

History. Ga. L. 1972, p. 427, § 1; Ga. L. 1987, p. 146, § 1; Ga. L. 2010, p. 1207, § 65/SB 436.

The 2010 amendment, effective July 1, 2010, substituted “adviser” for “advisor” in the middle of the first sentence.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-1-8. Restrictions on ability of members of the General Assembly to receive pension plan credit for service in the General Assembly.

No person becoming a member of the General Assembly for the first time on or after July 1, 1984, shall be entitled to receive or shall receive any creditable service under any local retirement or pension system for service as a member of the General Assembly unless the law, ordinance, or resolution which is the source of authority for such local retirement or pension system specifically authorizes creditable service to be obtained under such local retirement or pension system for service in the General Assembly.

History. Code 1981, § 47-1-8 , enacted by Ga. L. 1984, p. 758, § 1.

Cross references.

Crediting of time served in General Assembly to pension plan of political subdivision, § 28-1-9 .

47-1-9. Crediting of time toward Georgia Legislative Retirement System; restriction on crediting; options for members; refund of contributions; construction of conflicting provisions.

1. Except as provided by subsection (b) of this Code section, any member of the General Assembly holding office on January 1, 1986, may obtain creditable service for membership in the General Assembly obtained on and after that date only for the purposes of the Georgia Legislative Retirement System, and no service as a member of the General Assembly which is obtained after December 31, 1985, by any such member shall be creditable or used as creditable service for the purposes of any other public retirement or pension system of this state.
2. 1. Subject to the limitations of paragraph (2) of this subsection, the provisions of subsection (a) of this Code section shall not apply to any member of the General Assembly holding office on January 1, 1986, who:
      1. Was a member of the Employees’ Retirement System of Georgia on that date; and
      2. Received annual compensation as a member and officer of the General Assembly during calendar year 1985, on which employee contributions to the Employees’ Retirement System of Georgia were based, exceeding the average annual compensation of all members of the Employees’ Retirement System of Georgia for calendar year 1985.
   2. Any member of the General Assembly subject to the provisions of paragraph (1) of this subsection who continues to receive annual compensation on and after January 1, 1986, as a member and officer of the General Assembly exceeding the average annual compensation of all members of the Employees’ Retirement System of Georgia may continue membership in said retirement system.
3. Any person becoming a member of the General Assembly after December 31, 1985, shall be eligible to obtain creditable service as a member of the General Assembly only for the purposes of the Georgia Legislative Retirement System, and no service as a member of the General Assembly which is obtained on or after January 1, 1986, by any such person shall be creditable or used as creditable service for the purposes of any other public retirement or pension system of this state.
4. Notwithstanding any provisions of Chapter 6 of this title or any other law, any member of the General Assembly may withdraw from membership in the Georgia Legislative Retirement System and receive a refund of contributions to such system under Code Section 47-6-85. Any member exercising the option provided by this subsection may not at any time thereafter reestablish membership in the Georgia Legislative Retirement System or become a member of any public retirement or pension system while serving as a member of the General Assembly.
5. The provisions of this Code section shall control over conflicting or inconsistent provisions of any other law of this state, specifically including any law relating to any public retirement or pension system of this state. It is the intention of the General Assembly that this Code section may not be repealed, superseded, or modified by implication through the enactment of any other law or through the amendment of any existing law, and any modification or repeal of the requirements of this Code section shall be accomplished only by amendment to or repeal of this specific Code section.

History. Code 1981, § 47-1-9 , enacted by Ga. L. 1985, p. 1334, § 1; Ga. L. 1987, p. 146, § 1; Ga. L. 2010, p. 1207, § 2/SB 436.

The 2010 amendment, effective July 1, 2010, deleted the former last sentence of paragraph (b)(2), which read: “If during any calendar year the annual compensation of any such member of the General Assembly is equal to or less than the average annual compensation of all members of the Employees’ Retirement System of Georgia for that calendar year, then on the first day of January immediately following such calendar year such member of the General Assembly shall be subject to the provisions of subsection (c) of this Code section, and for the purposes of this paragraph, any reference in said subsection (c) to January 1, 1986, shall mean the first day of January immediately following such calendar year.”; deleted former subsection (c); and redesignated former subsections (d) through (f) as present subsections (c) through (e), respectively.

Editor’s notes.

Ga. L. 1985, p. 1334, § 3, not codified by the General Assembly, provided that that Act would become effective for administrative purposes upon its approval by the Governor or upon its otherwise becoming law and would become effective for all purposes on January 1, 1986. The Act was approved April 10, 1985.

Ga. L. 1985, p. 1334, § 2, not codified by the General Assembly, provided as follows: “This Act is pursuant to the authority of Article III, Section X, Paragraph VI of the Constitution and pursuant to the specific authority of subparagraph (d) of said Paragraph VI, this Act is exempt from the provisions of Chapter 20 of Title 47 of the Official Code of Georgia Annotated, known as the ‘Public Retirement Systems Standards Law.’ ”

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-1-10. Adoption, amendment, or repeal of rules by boards of trustees of state retirement or pension systems; procedure; immediate adoption; filing of rules with Secretary of State; adoption of rules and regulations appropriate or necessary to maintain qualified status.

1. As used in this Code section, the term:
   1. “Board of trustees” means the board of trustees or other administrative body or agency charged with the duty of administering any public retirement or pension system created by this title, except the Board of Trustees of the Georgia Municipal Employees Benefit System provided for by Chapter 5 of this title.
   2. “Employer” means a state department, official, or agency of the state or a local board of education, local elected official, or a local political subdivision which employs members.
   3. “Member” means a member of a public retirement or pension system created by this title.
   4. “Member organization” means any association of public employees or officials whose membership consists primarily of members of a public retirement or pension system created by this title.
   5. “Rule” means any rule or regulation adopted by a board of trustees for the administration or to aid in the administration of a public retirement or pension system created by this title, except rules or regulations governing or relating to the investment of the funds or assets of any such retirement or pension system by any such board of trustees.
   6. “Small retirement system” means any public retirement or pension system created by this title which has less than 200 members.
2. Prior to the adoption, amendment, or repeal of any rule, a board of trustees shall:
   1. Give at least 30 days’ notice of the intended action. The notice shall include an exact copy of the proposed rule, the date on which the board of trustees will consider the adoption of the rule, and the time and place where the board of trustees shall meet for such purpose. The notice shall also contain a citation of the authority pursuant to which the rule is proposed for adoption and, if the proposal is an amendment to or repeal of an existing rule, the existing rule shall be clearly identified. The notice shall be mailed to all members of the respective retirement or pension system who have requested in writing to the board of trustees to be placed on a mailing list for proposed rules, provided that such mailing list shall not exceed 200 such members. If more than 200 members request to be placed on such mailing list, the board of trustees shall confine the list to the first 200 members making written request to the board of trustees to be placed on the mailing list. The board of trustees of any small retirement system may, at its discretion, mail the notice to all members. The notice shall also be mailed to employers and to member organizations of the respective public retirement or pension systems. Employers shall post such notices on bulletin boards for their respective employees and shall otherwise take reasonable steps to assure that members of the respective retirement or pension systems are made aware of the notice; and
   2. Afford members of the retirement or pension system affected by the proposed rule a reasonable opportunity to submit to the board of trustees, in writing, data, views, or arguments relative to the proposed rule. Any such submissions received by the board of trustees prior to the adoption of the proposed rule shall be considered by the board of trustees.
3. At the time of the distribution of the notices required by paragraph (1) of subsection (b) of this Code section, the respective boards of trustees shall transmit a copy of such notices to each member of the House and Senate standing committees on retirement for review by such committees. If, prior to the adoption of the rule by the respective board of trustees, the chairman of either such committee notifies such board of trustees that the committee objects to the adoption of the rule or has questions concerning the purpose, nature, or necessity of the rule, it shall be the duty of such board of trustees to consult with the committee prior to the adoption of the rule.
4. If a board of trustees finds that the immediate adoption of a rule is necessary to secure or protect the interests of the members of its respective public retirement or pension system, such rule may be adopted on an emergency basis without following the procedures required by this Code section. In that event, the board of trustees shall adopt a resolution declaring the existence of an emergency and explaining the basis for such declaration as a condition necessary to adopt a rule on an emergency basis. Any rule adopted pursuant to the authority of this subsection shall expire in not more than 120 days immediately following its adoption, but the adoption of an identical rule pursuant to the requirements of this Code section is not precluded.
5. 1. By not later than January 1, 1986, each board of trustees shall file with the Secretary of State a certified copy of all rules which were adopted by such board of trustees during the period beginning on January 1, 1979, and ending on July 1, 1985. Any rule adopted by a board of trustees during such period which is not filed with the Secretary of State by January 1, 1986, shall be void and of no force and effect after January 1, 1986. It shall not be necessary for rules adopted by boards of trustees prior to January 1, 1979, to be filed with the Secretary of State and such rules shall continue in force and effect until repealed by the respective boards of trustees, but if any such rule is amended on or after July 1, 1985, the original rule as amended shall be filed with the Secretary of State.
   2. Except pursuant to the authority of subsection (d) of this Code section, each rule adopted by a board of trustees on or after July 1, 1985, shall not become effective until the expiration of at least 20 days after an original and two copies of the rule are filed in the office of the Secretary of State.
   3. Rules which are required to be filed with the Secretary of State by paragraphs (1) and (2) of this subsection shall contain a citation of the authority pursuant to which the rules were adopted and, when existing rules are amended, the filings required by this subsection shall clearly identify the existing rules. The Secretary of State shall endorse on each filing required by this subsection the time and date of the filing and shall maintain a file of the rules for public inspection. The provisions of this subsection relative to rules adopted on or after July 1, 1985, shall not be construed to require a rule to go into effect 20 days after filing with the Secretary of State if the rule, by its own terms, provides for a later effective date. Rules filed with the Secretary of State pursuant to this subsection shall be published by the Secretary of State as a part of the rules of state agencies published by the Secretary of State pursuant to Code Section 50-13-7.
6. Each board of trustees shall be authorized to adopt rules and regulations which are appropriate or necessary to maintain the qualified status of its respective public retirement and pension system under Sections 401(a) and 414(d) of the federal Internal Revenue Code and such other applicable sections of the federal Internal Revenue Code.

History. Code 1981, § 47-1-10 , enacted by Ga. L. 1985, p. 1638, § 1; Ga. L. 1990, p. 190, § 2; Ga. L. 2009, p. 947, § 1/HB 202.

The 2009 amendment, effective May 11, 2009, added subsection (f).

47-1-11. Creditable service not allowed for military service from which discharge was other than honorable.

1. As used in this Code section, the term:
   1. “Creditable service” means any period of time which may be used as a factor in the computation of any benefit under a public retirement system.
   2. “Military service” means service in the armed forces of the United States or in a reserve component of the armed forces of the United States, including the National Guard.
   3. “Public employee” means elected and appointed officials and employees of the state or any branch, department, board, bureau, commission, authority, or other agency of the state and elected and appointed officials and employees of any political subdivision of the state or of any authority or other agency of any such political subdivision.
   4. “Public retirement system” means any retirement or pension system now or hereafter created by or pursuant to the authority of Georgia law or the Constitution of Georgia which has public employees as members of the retirement or pension system.
   5. “Source of authority” means the law, resolution, or ordinance which creates or provides for a public retirement system.
2. Only military service for which a person was discharged or separated under honorable conditions shall be eligible to be counted as military service for the purpose of obtaining creditable service under any public retirement system, whether presently existing or hereafter created, when the source of authority for such public retirement system authorizes military service to be used as a basis to obtain creditable service under such public retirement system.
3. The provisions of this Code section are a limitation on the use of military service as creditable service under any public retirement system and shall not be construed to create a right to obtain creditable service for military service under any public retirement system when such right does not exist independently of this Code section.

History. Code 1981, § 47-1-11 , enacted by Ga. L. 1986, p. 1233, § 1.

Code Commission notes.

Pursuant to Code Section 28-9-5, in 1986, Code Section 47-1-11, as enacted by Ga. L. 1986, p. 1240, § 1, was redesignated as Code Section 47-1-12.

Law reviews.

For annual survey of local government law, see 38 Mercer L. Rev. 289 (1986).

47-1-12. Investment and reinvestment of assets of local retirement system; valuation and limitation on investments; duties of state auditor.

1. The board of trustees of any local retirement system shall have full power to invest and reinvest assets of the retirement system and to purchase, hold, sell, assign, transfer, and dispose of any securities and other investments in which assets of the retirement system have been invested, any proceeds of any investments, and any money belonging to the retirement system; provided, however, that, except as otherwise provided in this Code section, such power shall be subject to all terms, conditions, limitations, and restrictions imposed by Article 7 of Chapter 20 of this title in making and disposing of their investments.
2. Notwithstanding the provisions of Code Section 33-11-21, the board of trustees of any local retirement system shall not be restricted to investing in those equities which have paid a cash dividend in at least three of the last five years preceding the purchase of such equities.
3. Nothing in this Code section shall be construed to limit or restrict the authority of the board of trustees of any retirement system to invest or reinvest assets of such system in such manner and under such conditions as are authorized by law.
4. The state auditor shall monitor the investment activity of local retirement systems and shall submit a report to the Governor and the presiding officer of each chamber of the General Assembly describing the effect, if any, changes in investment policy have had on those systems. Such report shall be submitted not later than December 31, 2001.

History. Code 1981, § 47-1-12 , enacted by Ga. L. 1986, p. 1240, § 1; Ga. L. 1996, p. 651, § 3; Ga. L. 1998, p. 126, § 1; Ga. L. 2000, p. 2, § 3; Ga. L. 2015, p. 898, § 1/HB 266.

The 2015 amendment, effective July 1, 2015, substituted “Article 7 of Chapter 20 of this title” for “the laws of this state upon domestic life insurance companies” near the end of subsection (a).

Code Commission notes.

Pursuant to Code Section 28-9-5, in 1986, Code Section 47-1-11, as enacted by Ga. L. 1986, p. 1240, § 1, was redesignated as Code Section 47-1-12.

47-1-13. Maximum compensation used in computing employee and employer contributions.

1. As used in this Code section, the term “eligible member” means a person who became a member of a public retirement or pension system prior to the plan year beginning after December 31, 1995.
2. Any other provision of law to the contrary notwithstanding, the maximum compensation used in computing employee and employer contributions to or benefits due from any public retirement or pension system shall be the maximum compensation set forth in Section 401(a)(17) of the federal Internal Revenue Code, as now or hereafter amended; provided, however, that pursuant to Section 13212(d)(3)(A) of the federal Omnibus Budget Reconciliation Act of 1993 and the regulations issued under such section, eligible members are not subject to the limits of Section 401(a)(17) of the federal Internal Revenue Code, and the maximum compensation used for such computations for eligible members shall be the maximum amount allowed by the respective retirement or pension system to be so used on July 1, 1993.

History. Code 1981, § 47-1-13 , enacted by Ga. L. 1995, p. 351, § 1; Ga. L. 2009, p. 947, § 2/HB 202.

The 2009 amendment, effective May 11, 2009, in subsection (b), inserted “federal” and inserted “pursuant to Section 13212(d)(3)(A) of the federal Omnibus Budget Reconciliation Act of 1993 and the regulations issued under such section, eligible members are not subject to the limits of Section 401(a)(17) of the federal Internal Revenue Code, and” near the middle, and substituted “members” for “employees” near the end.

U.S. Code.

The United States Internal Revenue Code Section 401(a)(17), referred to in subsection (b), is codified in 26 U.S.C. § 401 .

The Omnibus Budget Reconciliation Act of 1993, referred to in subsection (b), can be found at Pub. L. 103-66.

47-1-13.1. Annual compensation limits in determining benefits or contributions due.

1. As used in this Code section, the term:
   1. “Annual compensation” means compensation during the determination period. Such term shall include any cost-of-living adjustment in effect for a calendar year if the determination period begins with or within such calendar year.
   2. “Determination period” means the plan year or such other consecutive 12 month period over which compensation is otherwise determined under the public retirement or pension system.
2. The annual compensation of a plan member during any plan year beginning on or after January 1, 2002, which exceeds $200,000.00, as adjusted for cost-of-living increases in accordance with Section 401(a)(17)(B) of the federal Internal Revenue Code, shall not be taken into account in determining benefits or contributions due from the public retirement or pension system for any plan year. If the determination period consists of fewer than 12 months, the annual compensation limit shall be an amount equal to the otherwise applicable annual compensation limit multiplied by a fraction, the numerator of which is the number of months in the short determination period and the denominator of which is 12. If the compensation for any prior determination period is taken into account in determining a plan member’s contributions or benefits for the current plan year, the compensation for such prior determination period shall be subject to the applicable annual compensation limit in effect for the prior period.
3. The annual compensation of a plan member during any plan year beginning on and after January 1, 1996, and before January 1, 2002, which exceeds $150,000.00, as indexed as provided in Section 401(a)(17)(B) of the federal Internal Revenue Code, shall be disregarded for purposes of computing contributions to or benefits due from the public retirement or pension system.

History. Code 1981, § 47-1-13.1 , enacted by Ga. L. 2009, p. 947, § 3/HB 202; Ga. L. 2010, p. 1207, § 64/SB 436.

Effective date. —

This Code section became effective May 11, 2009.

The 2010 amendment, effective July 1, 2010, substituted “section, the” for “section the” in the introductory paragraph of subsection (a) and substituted “cost-of-living” for “cost of living” in the second sentence of paragraph (a)(1).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

Ga. L. 2010, p. 1207, § 67, not codified by the General Assembly, provides that: “In the event of an irreconcilable conflict between a provision of Sections 62 through 64 of this Act and a provision of another Act enacted at the 2010 regular session of the General Assembly, the provision of such other Act shall control over this Act to the extent of the conflict.”

47-1-14. “Retirement system” defined; records exempt from public inspection.

1. As used in this Code section, the term “retirement system” means any public retirement system created by this title. Such term also means any association of like political subdivisions the purpose of which is the pooling of funds for retirement or pension purposes.
2. Any other provision of law to the contrary notwithstanding, the following records maintained by a retirement system are exempted from being open to inspection by the general public:
   1. Records containing wiring or automated clearing house transfer of funds instructions or access codes;
   2. Records containing bank account numbers;
   3. All proprietary computer software; and
   4. Any business, financial, or personal information in the possession of such retirement system concerning a party other than such retirement system.
3. Any other provision of law to the contrary notwithstanding, the following records maintained by a retirement system are exempted from being open to inspection by the general public for a period of one year from the date such records were created:
   1. Records containing investment advice rendered by any investment adviser or retirement system employee;
   2. Exhibits to minutes of retirement system board meetings or investment committee board meetings which contain securities trading information;
   3. Securities trade tickets, confirmations, and other records pertaining to securities trades; and
   4. Records which contain proposed terms of sale for real property owned by a retirement system; provided, however, that the records defined in this paragraph shall be subject to disclosure at any time after the sale of real property is consummated.
4. Any other provision of law to the contrary notwithstanding, the following records maintained by a retirement system are exempted from being open to inspection by the general public until the end of the calendar quarter following the calendar quarter in which the record is created:
   1. Records which contain information relating to the investment portfolio composition and positions; and
   2. Exhibits to minutes of retirement system board meetings or investment committee board meetings which contain information relating to investment portfolio composition and positions.
5. The provisions of subsections (b), (c), and (d) of this Code section shall not restrict access to records:
   1. By an employee of a retirement system in the course of his or her official duties;
   2. Subject to subpoena or other legal process of a court or administrative agency having competent jurisdiction in legal proceedings in which the state or a retirement system is a party;
   3. In criminal prosecutions or other criminal actions brought by state or federal law enforcement authorities;
   4. Given to federal or state regulatory or law enforcement agencies in the course of their official duties; or
   5. Given to the Attorney General and the Department of Law, the Office of Planning and Budget, the state accounting officer and the State Accounting Office, or the state auditor and the Department of Audits and Accounts for use and public disclosure in the ordinary performance of those officers’ and offices’ duties.

History. Code 1981, § 47-1-14 , enacted by Ga. L. 1997, p. 44, § 1; Ga. L. 2002, p. 1246, § 1; Ga. L. 2005, p. 694, § 39/HB 293; Ga. L. 2010, p. 1207, § 65/SB 436.

The 2010 amendment, effective July 1, 2010, substituted “adviser” for “advisor” in paragraph (c)(1).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-1-15. Circumstances when survivors benefits are paid to secondary beneficiary.

Unless otherwise expressly stated elsewhere in this title, in the event a person designated by a member of a public retirement or pension system created by this title as the primary beneficiary of a survivors benefit provided by such system does not survive the member by at least 32 days, any such benefits shall be paid to the secondary beneficiary, or as otherwise provided by law.

History. Code 1981, § 47-1-15 , enacted by Ga. L. 1998, p. 176, § 1; Ga. L. 2000, p. 131, § 1.

Code Commission notes.

Pursuant to Code Section 28-9-5, in 1998, Code Section 47-1-14, as enacted by Ga. L. 1998, p. 176, § 1, was renumbered as Code Section 47-1-15.

47-1-16. Public retirement systems prohibited from having insurable interest in members; prohibition on expending or obligating funds for purchase of life insurance on members; exception.

No public retirement system in this state shall have an insurable interest in active or retired members of such retirement system. No public retirement system shall have the authority to expend or obligate funds under the control of such retirement system to purchase life insurance on its members except where all benefits are paid to a member’s estate or to a beneficiary designated by the individual member.

History. Code 1981, § 47-1-16 , enacted by Ga. L. 2012, p. 673, § 1/HB 297.

Effective date. —

This Code section became effective May 1, 2012.

47-1-17. Required education for public retirement system trustees.

1. As used in this Code section, the term:
   1. “Public retirement system” means any retirement or pension system now or hereafter created by or pursuant to the authority of Georgia law or the Constitution of Georgia which has public employees as members of the retirement or pension system.
   2. “Public retirement system trustee” means a member of a board of trustees or other administrative body or agency charged with the duty of administering a public retirement system.
2. 1. Each public retirement system trustee shall complete appropriate education applicable to his or her fiduciary duties and obligations under the public retirement system.
   2. Each public retirement system trustee first appointed or elected on or after July 1, 2019, shall complete a minimum of eight hours of education designated to orient new public retirement system trustees in the areas described in this Code section within one year of becoming a new public retirement system trustee. If such a trustee fails to complete such requirement within 14 months, he or she shall be removed from his or her position as a trustee.
   3. Each public retirement system trustee who was appointed or elected prior to July 1, 2019, or who has served one or more years as a public retirement system trustee shall complete a minimum of 12 hours of continuing education every two years in the areas described in this Code section. If such a trustee fails to complete such requirement within 26 months, he or she shall be removed from his or her position as such trustee.
3. Applicable education shall include education and training in the following areas:
   1. Laws applicable to public retirement systems, which may include federal and state laws applicable to specific public retirement systems, laws applicable to public retirement system trustees, the applicable common law duties of trustees listed in Title 53, and laws related to open meetings and open records;
   2. Roles, duties, and responsibilities of public retirement system trustees;
   3. Ethics and conflicts of interest;
   4. Governance, administration, and funding of public retirement systems;
   5. Investments; investment management, portfolios, and strategies; and measurements of performance; and
   6. Audit and actuarial principles and methods related to public retirement systems.
4. Applicable education may include:
   1. Seminars, conferences, or schools sponsored by educational institutions or professional organizations;
   2. Online continuing education coursework;
   3. Continuing education received at any public retirement system meeting; or
   4. Any other continuing education approved by the public retirement system.
5. Each public retirement system shall maintain a record of its public retirement system trustee education.

History. Code 1981, § 47-1-17 , enacted by Ga. L. 2019, p. 739, § 1/HB 196.

Effective date. —

This Code section became effective July 1, 2019.

47-1-20. Definitions.

As used in this article, the term:

1. “Conviction” means a judgment of conviction for the commission of a crime which is entered upon a verdict or plea of guilty.

   (1.1) “Drug related crime” means a felony specified in subsection (b) of Code Section 16-13-30 and any felony specified in Code Section 16-13-31.

   (1.2) “Economic impact of a public employment related crime” means the total of the economic gain to the perpetrator of a public employment related crime and the economic loss to the public entity.

2. “Employee contribution” means that part of the compensation of a public employee which is paid by the employee or by the employer on the employee’s behalf to a public retirement system as a requirement for membership in the public retirement system.
3. “Final conviction” means a conviction which has been upheld after the convicted person has exhausted all appeals of the conviction.
4. “Political subdivision” means any county, municipality, or local school district.
5. “Public employee” means elected and appointed officials and employees of the state or any branch, department, board, bureau, commission, authority, or other agency of the state and elected and appointed officials and employees of any political subdivision or authority or other agency of a political subdivision.
6. “Public employment related crime” means any one or more of the following crimes:
   1. Theft as provided in any one or more of Code Sections 16-8-2 through 16-8-9 when the theft is by an officer or employee of a government in breach of duties as such officer or employee and conviction for such crime is punishable under paragraph (3) of subsection (a) of Code Section 16-8-12;
   2. Any felony provided for in Article 1 of Chapter 10 of Title 16, relating to abuse of governmental office;
   3. Making false statements or concealing facts in matters within the jurisdiction of the state or a political subdivision as provided in Code Section 16-10-20;
   4. Conspiracy to defraud the state or a political subdivision as provided in Code Section 16-10-21;
   5. Stealing, altering, or concealing public records as provided in Code Section 45-11-1;
   6. Selling offices or dividing fees as provided in Code Section 45-11-2; and
   7. Any felony conviction for any of the crimes specified in subparagraphs (A) through (E) of this paragraph under the laws of any other state or the United States; provided, however, that the provisions of this subparagraph shall apply to persons who first or again become members of a public retirement system on or after July 1, 2008.
7. “Public retirement system” means any retirement or pension system now or hereafter created by or pursuant to the authority of Georgia law or the Constitution of Georgia which has public employees as members of the retirement or pension system.
8. “Vested” means having sufficient creditable service as a member of a public retirement system to qualify to receive a retirement benefit upon retirement or termination from public service or upon attaining retirement age if public service is terminated prior to attaining such age.

History. Code 1981, § 47-1-20 , enacted by Ga. L. 1985, p. 1624, § 1; Ga. L. 1990, p. 2019, § 1; Ga. L. 2004, p. 365, § 1; Ga. L. 2008, p. 126, §§ 1, 2/HB 255; Ga. L. 2009, p. 368, § 1/SB 48.

The 2008 amendment, effective July 1, 2008, added paragraph (1.2); in subparagraph (6)(E), deleted “and” from the end; in subparagraph (6)(F), substituted “; and” for a period at the end; and added subparagraph (6)(G).

The 2009 amendment, effective April 30, 2009, part of an Act to revise, modernize, and correct this title, in paragraph (1.2), substituted “public employment related” for “public related” and substituted “a public employment related” for “an employment related”.

47-1-21. Termination of membership in public retirement system for committing public employment related crimes; applicability to employees on July 1, 1985; determination of benefits.

1. This Code section shall apply to public employees in service on July 1, 1985, as long as such employees remain in continuous service as public employees. Any public employee in service on July 1, 1985, who ceases to be a public employee on or after that date and who subsequently again becomes a public employee shall be subject to the provisions of Code Section 47-1-22 upon again becoming a public employee. Any person who was a public employee prior to July 1, 1985, and who ceased to be a public employee prior to that date shall be subject to the provisions of Code Section 47-1-22 if such person again becomes a public employee after July 1, 1985.
2. If a public employee commits a public employment related crime on or after July 1, 1985, in the capacity of a public employee and is convicted for the commission of such crime, such employee’s membership in any public retirement system shall terminate on the date of final conviction and such employee shall not at any time thereafter be eligible for membership in any public retirement system. For any such public employee finally convicted for the commission of a public employment related crime, the right to any benefit or any other right under any public retirement system in which the employee is a member shall be determined as of the date of final conviction.

History. Code 1981, § 47-1-21 , enacted by Ga. L. 1985, p. 1624, § 1.

47-1-22. Reduction and forfeiture of rights and benefits by public employees after July 1, 1985, for committing public employment related crimes; reimbursement of contributions.

1. This Code section shall apply to public employees first or again becoming public employees after July 1, 1985.
2. If a public employee commits a public employment related crime in the capacity of a public employee and is convicted for the commission of such crime, upon final conviction such person’s benefits under a public retirement or pension system, including any survivor’s benefits if applicable, shall be reduced by an amount equal to three times the economic impact of the crime, as determined pursuant to the provisions of Code Section 47-1-25. Payment of such benefits shall cease until such amount has been forfeited, after which benefits shall be restored. If the person has not begun to receive a benefit, the deduction shall commence at the time such benefits would normally begin. For purposes of this subsection, the term “benefit” shall not include a refund of employee contributions without interest.

History. Code 1981, § 47-1-22 , enacted by Ga. L. 1985, p. 1624, § 1; Ga. L. 2008, p. 126, § 3/HB 255.

The 2008 amendment, effective July 1, 2008, rewrote subsection (b).

47-1-22.1. Rights and benefits of employees convicted of drug related crimes.

1. Except as otherwise provided in this subsection, this Code section shall not apply to any public employee in service on July 1, 1990, and shall apply only to those public employees entering public service after July 1, 1990.  A public employee in service on July 1, 1990, who ceases to be a public employee and terminates his or her membership in a public retirement system after that date and who subsequently again becomes a public employee shall be subject to the provisions of this Code section, beginning with the date of such subsequent employment.  Any person who was a public employee prior to July 1, 1990, and who ceased to be a public employee and terminated his or her membership in a public retirement system prior to that date shall be subject to the provisions of this Code section if such person again becomes a public employee after July 1, 1990, beginning with the date of such subsequent employment.
2. If a public employee who is not vested under a public retirement system commits a drug related crime and is convicted for the commission of such crime, such public employee shall forfeit all rights and benefits under and membership in the public retirement system in which the employee is not a vested member, effective on the date of final conviction.  Any such public employee shall not at any time after such final conviction be eligible for membership in any public retirement system.  Any employee contributions made by any such public employee to any public retirement system in which the employee is not a vested member shall be reimbursed, without interest, to the public employee within 60 days after the date of final conviction for the commission of the drug related crime.
3. If a public employee who is vested under a public retirement system commits a drug related crime, such employee’s active membership in any public retirement system shall terminate on the date of final conviction and such employee shall not at any time thereafter be eligible for active membership in any public retirement system.  For any such public employee, the right to any benefit or any other right under any public retirement system in which the employee is a vested member shall be determined as of the date of final conviction.
4. The provisions of Code Section 47-1-23 shall apply to a public employee charged with the commission of a drug related crime in the same manner that they apply to a public employee charged with the commission of a public employment related crime.

History. Code 1981, § 47-1-22.1 , enacted by Ga. L. 1990, p. 2019, § 2.

47-1-22.2. Notification to public retirement system of conviction for public employment related crime.

Upon the final conviction of any person for a public employment related crime, the prosecuting attorney shall so notify the defendant’s former public employer and any public retirement system in which he or she knows the convicted public employee to be an active, inactive, or retired member. Upon such notification, the public employer shall also notify any such public retirement system.

History. Code 1981, § 47-1-22.2 , enacted by Ga. L. 2008, p. 126, § 4/HB 255.

Effective date. —

This Code section became effective July 1, 2008.

47-1-23. Rights of public employee charged with committing public employment related crime.

Nothing in this article shall be construed to create a right for any public employee who is charged with the commission of a public employment related crime to remain a public employee or a member of a public retirement system until such employee is finally convicted for the commission of such crime. Nothing in this article shall be construed to create a right for a public employee who is charged with the commission of a public employment related crime to accrue rights or benefits under a public retirement system after the date any such employee ceases to be a member of such public retirement system.

History. Code 1981, § 47-1-23 , enacted by Ga. L. 1985, p. 1624, § 1.

47-1-24. Benefits denied to beneficiary who murders or commits voluntary manslaughter of member of public retirement system.

No person who commits or conspires to commit the murder or voluntary manslaughter of a member, retiree, or beneficiary under a public retirement system shall receive any refund of contributions or any benefit under the public retirement system upon the death of the member, retiree, or beneficiary, even though the person so killing or conspiring is a named beneficiary for such refund of contributions or benefit. A plea of guilty or a judicial finding of guilt which is not reversed or otherwise set aside as to any such crime shall be prima-facie evidence of guilt for the purpose of applying the provisions of this Code section. All rights, interests, and entitlements to any such refund of contributions or benefit shall go to the secondary beneficiary designated by the member, retiree, or beneficiary, if a secondary beneficiary is designated and is living, upon the death of the member, retiree, or beneficiary, but otherwise to the member’s, retiree’s, or beneficiary’s estate.

History. Code 1981, § 47-1-24 , enacted by Ga. L. 1990, p. 690, § 1.

47-1-25. Determination of economic impact of public employment related crime.

Within 30 days following the day the board of trustees receives notice that a member of the retirement system has been convicted of a public employment related crime, the board shall initiate proceedings in the Office of State Administrative Hearings, under the provisions of Article 2 of Chapter 13 of Title 50, to determine the economic impact of the public employment related crime. Such matter shall be deemed to be a contested case within the meaning of such article. The Department of Law shall represent the board of trustees in such proceedings. The decision of the administrative law judge shall be final unless appeal is made as otherwise provided by law.

History. Code 1981, § 47-1-25 , enacted by Ga. L. 2008, p. 126, § 5/HB 255; Ga. L. 2009, p. 368, § 1/SB 48.

Effective date. —

This Code section became effective July 1, 2008.

The 2009 amendment, effective April 30, 2009, part of an Act to revise, modernize, and correct this title, substituted “a public employment related” for “an employment related” and substituted “the public employment related” for “the employment related” in this Code section.

47-1-30. Authority to increase benefits.

1. As used in this Code section, the term:
   1. “Board of trustees” means the board of trustees or other fiscal authority or governing body, by whatever name designated, of a retirement system.
   2. “Retirement system” means a retirement or pension system or fund created by or pursuant to the authority of Georgia law which was listed in paragraph (4) of subsection (a) of Code Section 48-7-27 on January 1, 1989.
2. The board of trustees of a retirement system is authorized to increase benefits paid to both present and future retirees and beneficiaries under the retirement system to offset, wholly or partially, the taxation of retirement benefits pursuant to the provisions of Chapter 7 of Title 48, relating to Georgia income taxes, provided that any increase in benefits granted pursuant to the authority of this subsection:
   1. Shall not apply to any portion of a benefit which exceeds $37,500.00 on the date the benefit increase is granted; and
   2. Shall be consistent with maintaining the actuarial soundness of the retirement system in conformity with minimum funding requirements of Code Section 47-20-10.
3. The provisions of this Code section are in addition to any powers possessed by a board of trustees pursuant to the provisions of any other law.

History. Code 1981, § 47-1-30 , enacted by Ga. L. 1990, p. 879, § 1; Ga. L. 1991, p. 605, § 1.

Editor’s notes.

For the list described in paragraph (a)(2), see Ga. L. 1989, Ex. Sess. p. 5.

47-1-31. Discretionary postretirement benefit increases subject to reduction by subsequent legislation.

Any other provision of this title to the contrary notwithstanding, any discretionary postretirement benefit increase granted on or after July 1, 1993, by the board of trustees of any public retirement system pursuant to the authority to grant such increases within the limits of actuarial soundness granted by general law shall be subject to reduction by subsequent legislation and shall not be considered an element of any contract of employment.

History. Code 1981, § 47-1-31 , enacted by Ga. L. 1993, p. 1690, § 1.

47-1-40. Definitions.

As used in this article, the term:

1. “Public employee” means an active member of a retirement system defined in paragraph (2) of this Code section.
2. “Retirement system” means:
   1. The Employees’ Retirement System of Georgia provided for in Chapter 2 of this title;
   2. The Teachers Retirement System of Georgia provided for in Chapter 3 of this title; and
   3. The Public School Employees Retirement System provided for in Chapter 4 of this title.
3. “Temporary disability” means a physical or mental illness, sickness, or disorder caused by job-related disease or accident which causes a public employee to cease receiving compensation as an active public employee to the extent that the employee loses all or a portion of the period of temporary disability as creditable service under the employee’s respective retirement system, but the term does not include any period of disability during which the employee qualifies for a disability benefit under the respective retirement system or any period of disability for which the employee may receive creditable service under the provisions of the employee’s respective retirement system.

History. Code 1981, § 47-1-40 , enacted by Ga. L. 1994, p. 868, § 1.

47-1-41. Employees authorized to receive creditable service for period of temporary disability; application for creditable service; payment of employee contributions during period.

A public employee may receive creditable service under the public employee’s respective retirement system for a maximum of 12 months of temporary disability. A public employee wishing to obtain such creditable service shall apply to the board of trustees or other official or body administering the respective retirement system within not more than six months after returning to service immediately following the temporary disability. The public employee shall be required to pay the employee contributions that would have been paid during the period of temporary disability which is claimed for creditable service plus regular interest, as determined by the respective board of trustees or other official or body administering the respective retirement system, compounded from the period of disability for which creditable service is claimed to the date of payment. Such employee contribution shall be based on the compensation the public employee was receiving for employee contribution purposes immediately prior to becoming temporarily disabled.

History. Code 1981, § 47-1-41 , enacted by Ga. L. 1994, p. 868, § 1.

47-1-42. Use of other provisions of article not precluded.

Obtaining creditable service pursuant to the provisions of this article shall not preclude the use of the provisions of this article to obtain creditable service for another future temporary disability, provided that there is a period of at least five years of active service as a contributing member of the respective retirement system between any claims for creditable service under this article.

History. Code 1981, § 47-1-42 , enacted by Ga. L. 1994, p. 868, § 1.

47-1-43. Applicability of article; proof of temporary disability.

The provisions of this article shall apply to periods of temporary disability which occurred prior to July 1, 1994, as well as those which occur on or after that date. The boards of trustees or other officials or bodies administering retirement systems may by rule or regulation require such proof of temporary disability and other documentation as may be reasonably necessary to carry out the provisions of this article.

History. Code 1981, § 47-1-43 , enacted by Ga. L. 1994, p. 868, § 1.

47-1-60. Definitions.

As used in this article, the term:

1. “Creditable service” means service with a public retirement system or fund used in the same manner as actual service in the computation of all rights and benefits.
2. “Public retirement system or fund” means a public retirement system or fund created by this title.
3. “Qualified returning veteran” or “returning veteran” means a member of a public retirement system or fund whose employment which qualified him or her for such membership was interrupted by a period of qualified service and who returns to such employment in a manner sufficient to protect his or her reemployment rights as prescribed by Public Law 103-353, the federal Uniformed Services Employment and Reemployment Rights Act.
4. “Qualified service” means voluntary or involuntary service with one of the uniformed services, including active duty, active duty for training, initial active duty for training, inactive duty training, full-time National Guard duty, and any period during which a member is absent from employment for the purpose of an examination to determine his or her fitness to perform such duty.
5. “Uniformed services” means the United States Army, Army Reserve, Army National Guard, Navy, Navy Reserve, Marine Corps, Air Force, Air Force Reserve, Air National Guard, Coast Guard, the commissioned corps of the Public Health Service, and any other category of persons designated by the President of the United States in time of war or emergency.

History. Code 1981, § 47-1-60 , enacted by Ga. L. 1996, p. 367, § 1.

47-1-61. Eligibility of veteran to establish creditable service; period of qualified service.

Any qualified returning veteran shall be eligible to establish creditable service with his or her retirement system or fund for not more than five years of qualified service by complying with the provisions of this article; provided, however, that such five-year period shall be extended by any period of mandatory service imposed by the uniformed service recognized by paragraph (4) of subsection (C) of Section 4312 of federal Public Law 103-353, the Uniformed Service Employment and Reemployment Rights Act of 1994. Notwithstanding any provisions of the law to the contrary, contributions, benefits, and service credits with respect to qualified uniformed service will be provided under each retirement or pension system in accordance with Section 414(u) of the federal Internal Revenue Code.

History. Code 1981, § 47-1-61 , enacted by Ga. L. 1996, p. 367, § 1; Ga. L. 2005, p. 535, § 1/HB 460.

47-1-62. Procedure for establishment of creditable service; computations; employer contributions; system or fund unable to provide creditable service.

1. Any qualified returning veteran desiring to establish creditable service for a period of qualified service shall so notify the board of trustees of the public retirement system or fund. The board of trustees shall calculate the amount of employee or member contribution which the returning veteran would have paid if he or she had been a member of the system or fund during the period of qualified service. If such contribution is based on the member’s salary, the returning veteran’s salary shall be deemed to be the rate the member would have received but for the period of qualified service or, if determination of such rate is not reasonably certain, the member’s average rate of compensation during the 12 month period immediately preceding the period of qualified service or such lesser time as the member was employed. The returning veteran shall repay the amount so calculated as his or her employee or member contribution, which payment must be completed not later than three times the length of qualified service or five years, whichever period is shorter, computed from the date the returning veteran resumes employment. The board of trustees of any public retirement system may provide by rule for computing the amount of creditable service on payment of less than the total amount of employee contributions.
2. 1. At the time a qualified returning veteran applies for creditable service as provided in Code Section 47-1-61, the board of trustees of the public retirement system or fund shall compute the actuarial value of the creditable service to be granted.
   2. The board of trustees of a retirement system or fund which requires employer contributions shall notify the employer of the returning veteran of the actuarial value, less the amount of employee contribution. The employer shall pay such amount to the retirement system over the same period of time allowed for the returning veteran to pay the employee contributions; provided, however, that an employer shall not be required to make any payment until the fiscal year following the year such notice is given.
   3. If the actuary employed by a retirement system or fund created by this title which does not require an employer contribution certifies that the system or fund cannot provide the creditable service requested by one or more returning veterans and retain its actuarial soundness, no discretionary benefit increases shall be granted, and the board of trustees of such system or fund shall notify the Governor and chairpersons of the Senate and House Committees on Retirement, providing a full explanation of the amount of funds necessary to return the system or fund to actuarial soundness.
   4. If a member of a public retirement system dies while performing qualified military service, as such term is defined in Section 414(U) of the federal Internal Revenue Code, the member’s beneficiary shall be entitled to all additional benefits to which the beneficiary would have been entitled if the member had resumed employment with the employer, reentered the plan, and died immediately thereafter. Unless otherwise required by Code Section 38-2-279, additional benefits to beneficiaries shall not include benefit accruals for the period of qualified military service.
   5. If an employer pays differential wage payments, as such term is defined in Section 3401(h) of the federal Internal Revenue Code, to a member of a public retirement system while such member is in qualified military service, such payments shall be taken into account as compensation by the public retirement system or fund.

History. Code 1981, § 47-1-62 , enacted by Ga. L. 1996, p. 367, § 1; Ga. L. 2009, p. 325, § 1/HB 477; Ga. L. 2010, p. 427, § 1/HB 969.

The 2009 amendment, effective April 30, 2009, deleted “not later than six months from the date he or she resumes employment” following “fund” at the end of the first sentence of subsection (a).

The 2010 amendment, effective May 24, 2010, added paragraphs (b)(4) and (b)(5).

U.S. Code.

Section 414(U) of the federal Internal Revenue Code, referred to in paragraph (b)(4), is codified at 26 U.S.C. § 414 .

Section 3401 of the federal Internal Revenue Code, referred to in paragraph (b)(5), is codified at 26 U.S.C. § 3401 .

47-1-80. Distributions to conform to regulations issued under the Internal Revenue Code.

Notwithstanding any other provision of this title to the contrary, distributions from any public retirement or pension system shall conform to a good-faith interpretation of Section 401(a)(9) of the federal Internal Revenue Code and the regulations promulgated pursuant to such section as applicable to a governmental plan within the meaning of Section 414(d) of the federal Internal Revenue Code and shall be implemented in accordance with the grandfathering provisions of such regulations applicable to annuity option distributions in effect on April 17, 2001.

History. Code 1981, § 47-1-80 , enacted by Ga. L. 2005, p. 535, § 2/HB 460; Ga. L. 2009, p. 947, § 4/HB 202.

The 2009 amendment, effective May 11, 2009, substituted “a good-faith interpretation of” for “the regulations issued under” and inserted “and the regulations promulgated pursuant to such section” in this Code section.

47-1-80.1. Provisions applicable to all public retirement or pension systems; maximum annuity paid; limitation on death and disability benefits; application of federal provisions.

1. Notwithstanding any other provision of this title to the contrary, any public retirement or pension system shall be subject to the following provisions:
   1. 1. Benefits shall begin by the required beginning date, which is the later of April 1 of the calendar year following the calendar year in which the plan member reaches 70 1/2 years of age or April 1 of the calendar year in which the plan member terminates employment. If a plan member fails to apply for retirement benefits by the required beginning date, the applicable public retirement or pension system shall begin distribution of the benefit as required by Section 401(a)(9) of the federal Internal Revenue Code.
      2. Notwithstanding the provisions of subparagraph (A) of this paragraph, for any plan member who was entitled to receive a benefit under the public retirement or pension as of December 31, 1996, and attained the age of 70 1/2 on or before December 31, 1998, the required beginning date shall be deemed to be April 1 following the calendar year in which the member attained the age of 70 1/2, regardless of whether the member was then employed by the employer;
   2. A plan member’s entire interest shall be distributed over the plan member’s life or the lives of the plan member and a designated beneficiary or over a period not extending beyond the life expectancy of the plan member or the life expectancy of the plan member and his or her designated beneficiary;
   3. The life expectancy of a plan member, the plan member’s spouse, or the plan member’s designated beneficiary shall not be recalculated after the initial determination for purposes of determining benefits;
   4. If a plan member dies after the required distribution of benefits has begun, the remaining portion of the plan member’s interest shall be distributed at least as rapidly as under the method of distribution before the plan member’s death and no longer than the remaining period over which the distribution commenced; and
   5. If a plan member dies before the required distribution of the plan member’s benefits has begun, the plan member’s entire interest shall be either distributed in accordance with federal regulations over the life or the life expectancy of the designated beneficiary, with the distributions beginning no later than December 31 of the calendar year immediately following the calendar year of the plan member’s death or distributed by December 31 of the calendar year containing the fifth anniversary of the plan member’s death.
2. The amount of an annuity paid to a plan member’s designated beneficiary shall not exceed the maximum determined under the incidental death benefit requirements of the federal Internal Revenue Code.
3. The death and disability benefits provided by the plan shall be limited by the incidental benefit rule set forth in Section 401(a)(9)(G) of the federal Internal Revenue Code and Federal Treasury Regulation Section 1.401-1(b)(l)(i) or any successor to such regulation.
4. Except as otherwise provided in subsection (e) of this Code section, a member or beneficiary who would have been required to receive required minimum distributions for 2009 but for the enactment of Section 401(a)(9)(H) of the federal Internal Revenue Code shall not receive those distributions for 2009 unless the member or beneficiary chooses to receive such distributions. Such members and beneficiaries shall be given the opportunity to elect to receive such distributions. In addition, notwithstanding the provisions of Code Section 47-1-81, and solely for purposes of applying the direct rollover provisions of the federal Internal Revenue Code, 2009 required minimum distributions shall be treated as eligible rollover distributions. This subsection shall also apply to required minimum distributions after 2009 if federal law is extended to include such later years.
5. A public retirement or pension system to which subsection (d) of this Code section applies may choose a default option to pay 2009 required minimum distributions unless otherwise elected by the member, provided that the individual system adopt such a default rule for its members only in its plan documents.

History. Code 1981, § 47-1-80.1 , enacted by Ga. L. 2009, p. 947, § 5/HB 202; Ga. L. 2010, p. 427, § 2/HB 969.

Effective date. —

This Code section became effective May 11, 2009.

The 2010 amendment, effective May 24, 2010, added subsections (d) and (e).

U.S. Code.

Section 401 of the federal Internal Revenue Code, referred to in subsection (d), is codified at 26 U.S.C. § 401 .

47-1-81. Election to have a portion of an eligible rollover distribution paid to an eligible retirement plan under federal law; limitations; application to nonspouse designated beneficiary.

1. As used in this Code section, the term:
   1. “Direct rollover” means a payment by the public retirement or pension system subject to this title to the eligible retirement plan specified by the distributee or to the surviving spouse of the distributee.
   2. “Distributee” means:
      1. An employee;
      2. A former employee;
      3. The employee or former employee’s surviving spouse; or
      4. A nonspouse beneficiary who is a designated beneficiary as defined in Section 401(a)(9)(E) of the federal Internal Revenue Code.
   3. “Eligible retirement plan” means any of the following that accepts the distributee’s eligible rollover distribution:
      1. An individual retirement account described in Section 408(a) of the federal Internal Revenue Code;
      2. An individual retirement annuity described in Section 408(b) of the federal Internal Revenue Code;
      3. An annuity plan described in Section 403(a) of the federal Internal Revenue Code;
      4. A qualified trust described in Section 401(a) of the federal Internal Revenue Code;
      5. An annuity contract described in Section 403(b) of the federal Internal Revenue Code.
      6. An eligible deferred compensation plan under Section 457(b) of the federal Internal Revenue Code that is maintained by a state, political subdivision or agency or instrumentality of a state, or a political subdivision of a state and which agrees to separately account for amounts transferred into that plan from the public retirement or pension system under this title; and
      7. A Roth IRA described in Section 408A of the federal Internal Revenue Code.
   4. “Eligible rollover distribution” means any distribution of all or any portion of the balance to the credit of the distributee; provided, however, such term shall not include:
      1. Any distribution that is one of a series of substantially equal periodic payments made not less frequently than annually for the life or life expectancy of the distributee or the joint lives or joint life expectancies of the distributee and the distributee’s designated beneficiary or for a specified period of ten years or more;
      2. Any distribution to the extent such distribution is required under Section 401(a)(9) of the federal Internal Revenue Code;
      3. The portion of any distribution that is not includable in gross income; or
      4. Any other distribution that is reasonably expected to total less than $200.00 during the year.

         Such term shall include a distribution to a surviving spouse made on or after January 1, 2002.

2. Notwithstanding any other provisions of this title to the contrary that would otherwise limit a person’s election under this Code section, a member of a retirement or pension system subject to this title may elect, at the time and in the manner prescribed by the board of trustees of such system, to have any portion of an eligible rollover distribution, as such term is defined in Section 402(c) of the federal Internal Revenue Code, paid directly to an eligible retirement plan, as such term is defined in Section 402(c) of the federal Internal Revenue Code, specified by the person in a direct rollover.
3. A portion of a distribution made on or after January 1, 2002, shall not fail to be an eligible rollover distribution merely because the portion consists of after-tax employee contributions that are not includable in gross income; provided, however, that such portion may be transferred only to:
   1. An individual retirement account or annuity described in Section 408(a) or (b) of the federal Internal Revenue Code;
   2. A qualified defined contribution plan described in Section 401(a) or 403(a) of the federal Internal Revenue Code;
   3. A qualified defined benefit plan described in Section 401(a) of the federal Internal Revenue Code; or
   4. An annuity contract described in Section 403(b) of the federal Internal Revenue Code which agrees to account separately for amounts so transferred, and earnings thereon, including accounting separately for the portion of such distribution that is includable in gross income and the portion that is not so includable.
4. Notwithstanding any other provision of this title to the contrary, a nonspouse designated beneficiary may roll over the distribution only to an individual retirement account or individual retirement annuity established for the purpose of receiving the distribution, and the account or annuity shall be treated as an inherited individual retirement account or annuity.

History. Code 1981, § 47-1-81 , enacted by Ga. L. 2005, p. 535, § 2/HB 460; Ga. L. 2009, p. 947, § 6/HB 202; Ga. L. 2010, p. 1207, § 64/SB 436.

The 2009 amendment, effective May 11, 2009, added subsection (a), designated the existing provisions as subsection (b), and added subsections (c) and (d).

The 2010 amendment, effective July 1, 2010, deleted the comma following “beneficiary” in subparagraph (a)(4)(A) and substituted “Section” for “Sections” near the end of paragraph (c)(2).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

Ga. L. 2010, p. 1207, § 67, not codified by the General Assembly, provides that: “In the event of an irreconcilable conflict between a provision of Sections 62 through 64 of this Act and a provision of another Act enacted at the 2010 regular session of the General Assembly, the provision of such other Act shall control over this Act to the extent of the conflict.”

47-1-82. Maximum annual additions and maximum benefit payable limited to that allowed by federal law.

Notwithstanding any other provisions of this title to the contrary, the maximum annual additions and maximum benefit payable to any active or retired member or beneficiary of a public retirement or pension system subject to this title shall be limited to such extent as may be necessary to conform to the requirements of subsections (b) and (c) of Section 415 of the federal Internal Revenue Code for a qualified retirement plan.

History. Code 1981, § 47-1-82 , enacted by Ga. L. 2005, p. 535, § 2/HB 460; Ga. L. 2009, p. 947, § 7/HB 202; Ga. L. 2010, p. 427, § 3/HB 969; Ga. L. 2010, p. 1207, § 64/SB 436; Ga. L. 2014, p. 223, § 1/HB 843.

The 2009 amendment, effective May 11, 2009, added subsection (a), designated the existing provisions as subsection (b), and added subsections (c) through (e).

The 2010 amendments. —

The first 2010 amendment, effective May 24, 2010, substituted the present provisions of paragraph (a)(2) for the former provisions, which read: “ ‘Applicable mortality table’ means the table prescribed by the secretary of the treasury of the United States in Revenue Ruling 95-6 or any successor thereto which prescribes the mortality table to be applied pursuant to Section 415(b)(2)(E)(v) of the federal Internal Revenue Code. To the extent that a forfeiture does not occur upon death, the mortality decrement may be ignored prior to age 62 and shall be ignored after social security retirement age, as prescribed by federal Internal Revenue Service Notice 83-10, Q&A G-3 and G-4, or any successor thereto.”; in paragraph (a)(5), substituted “calendar” for “plan”, added a semicolon, and added the proviso; in subsection (b), inserted “maximum annual additions and the” near the beginning and inserted “subsections (b) and (c) of” near the end; and, in subsection (c), added “or” at the end of paragraph (c)(1), substituted a period for “; or” at the end of paragraph (c)(2), and deleted former paragraph (c)(3) which read: “The value of postretirement cost-of-living increases provided that the amount payable to the plan member under the nonannuity benefit form in any limitation year shall not be greater than the Section 415(b) of the federal Internal Revenue Code limit applicable at the annuity starting date as increased in subsequent years pursuant to Section 415(d) of the federal Internal Revenue Code and Section 1.415(d)-1 of the Treasury Regulations.” The second 2010 amendment, effective July 1, 2010, substituted “increases, provided” for “increases provided” in paragraph (c)(3).

The 2014 amendment, effective July 1, 2014, rewrote this Code section.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

Ga. L. 2010, p. 1207, § 67, not codified by the General Assembly, provides that: “In the event of an irreconcilable conflict between a provision of Sections 62 through 64 of this Act and a provision of another Act enacted at the 2010 regular session of the General Assembly, the provision of such other Act shall control over this Act to the extent of the conflict.” Accordingly, the amendment to paragraph (c)(3) of this Code section by Ga. L. 2010, p. 1207, § 64 was not given effect.

47-1-83. Vesting of member’s accrued benefit as of date of termination or partial termination of public retirement or pension system.

In accordance with subsection (a) of the federal Treasury Regulation Section 1.401-6, in the event of a termination or partial termination of a public retirement or pension system, a member’s accrued benefit as of the date of such termination or partial termination, to the extent then funded, shall be nonforfeitable and fully vested under federal Internal Revenue Code requirements.

History. Code 1981, § 47-1-83 , enacted by Ga. L. 2009, p. 947, § 8/HB 202; Ga. L. 2014, p. 223, § 2/HB 843.

Effective date. —

This Code section became effective May 11, 2009.

The 2014 amendment, effective July 1, 2014, rewrote this Code section.

47-1-84. Modifications by board of trustees.

1. Notwithstanding any other provision of this title to the contrary, the board of trustees of a retirement or pension system may modify a request by a plan member to make a contribution to the public retirement or pension system if the amount of the contribution would exceed the limits provided under Section 415 of the federal Internal Revenue Code by using the following methods:
   1. If the law requires a lump sum payment for the purchase of service credit, the board of trustees may establish a periodic payment plan for the plan member to avoid a contribution in excess of the limits under Section 415(c) or 415(n) of the federal Internal Revenue Code; and
   2. If the payment plan pursuant to paragraph (1) of this subsection will not avoid a contribution in excess of the limits, the board of trustees may refuse the plan member’s contribution.
2. For any plan member who first became a plan member in the public retirement or pension system before January 1, 1998, the limitation of Section 415(c)(1) of the federal Internal Revenue Code shall not be applied to reduce the amount of permissive service credit which may be purchased to an amount less than the amount which was allowed to be purchased under state law on August 5, 1997.

History. Code 1981, § 47-1-84 , enacted by Ga. L. 2009, p. 947, § 8/HB 202.

Effective date. —

This Code section became effective May 11, 2009.

47-1-85. Assets of public retirement or pension system to be held in trust.

1. The assets of a public retirement or pension system shall be held in trust, and it shall not be possible at the time prior to satisfaction of all liabilities to plan members and their beneficiaries under the public retirement or pension system for any part of said assets to be used for, or diverted to, purposes other than for the exclusive benefit of plan members and their designated beneficiaries and for paying reasonable expenses of the public retirement or pension system and trust fund.
2. The board of trustees of a public retirement or pension system shall not engage in a transaction prohibited by Section 503(b) of the federal Internal Revenue Code.

History. Code 1981, § 47-1-85 , enacted by Ga. L. 2009, p. 947, § 8/HB 202.

Effective date. —

This Code section became effective May 11, 2009.

47-1-86. Adopted plan document or rules and regulations govern.

Any other provision of this chapter to the contrary notwithstanding, to the extent that the Board of Trustees of the Georgia Municipal Employees Benefit System created by Chapter 5 of this title has adopted a plan document or rules and regulations that are in compliance with Sections 401(a) and 414(d) and other applicable sections of the federal Internal Revenue Code, such plan document or rules and regulations shall govern such system notwithstanding any conflicting provision in this chapter; provided, however, that the provisions of Code Section 47-1-13 shall in any event apply to said system.

History. Code 1981, § 47-1-86 , enacted by Ga. L. 2009, p. 947, § 8/HB 202.

Effective date. —

This Code section became effective May 11, 2009.

47-2-1. Definitions.

As used in this chapter, the term:

1. “Accumulated contributions” means the sum of all the amounts deducted from the earnable compensation of a member or paid by the member to establish or reestablish credit for service, which amounts are credited to the member’s individual account in the annuity savings fund, together with regular interest thereon. Beginning July 1, 1980, “accumulated contributions” also includes the amount of employee contributions paid by the employer on behalf of the employee and credited to the employee’s individual account in the annuity savings fund, together with regular interest thereon, excluding employee contributions paid by the employer or the employee for group term life insurance.
2. “Actuarial equivalent” means a benefit of equal value when computed at regular interest upon the basis of the mortality tables last adopted by the board of trustees.
3. “Annuity” means annual payments for life derived from the accumulated contributions of a member.
4. “Annuity reserve” means the present value of all payments to be made on account of an annuity, or benefit in lieu of an annuity, computed at regular interest upon the basis of the mortality tables last adopted by the board of trustees.
5. “Annuity savings fund” means the fund set forth under Code Section 47-2-51.
6. “Average final compensation” means the average annual earnable compensation of any employee during his or her last five years of creditable service or, if the employee has had less than five years of creditable service, his or her average annual earnable compensation during his or her total creditable service.
7. “Beneficiary” means any person in receipt of a pension, an annuity, a retirement allowance, or other benefit under this chapter.
8. “Board of trustees” means the board of trustees provided for in Code Section 47-2-21 to administer the retirement system.
9. Reserved.
10. Reserved.
11. “Court of record” means state courts, city courts, superior courts, the Georgia Court of Appeals, and the Supreme Court of Georgia handling within their jurisdiction general state law exclusively. This definition shall have no effect on creditable service determined or prior service certificates issued by the board of trustees before February 13, 1956.
12. “Credit” means creditable service, as defined in this Code section.
13. “Creditable service” means prior service plus membership service and any other service recognized as creditable service under this chapter.
14. “Division A” means the division within the retirement system of members who are part of the Employees’ Social Security Coverage Group, as set forth in Code Section 47-2-71.
15. “Earnable compensation” means the full rate of regular compensation payable to a member employee for his or her full normal working time, excluding any supplements from local funds. In cases where compensation includes maintenance, the board of trustees shall fix the value of that part of the compensation not paid in cash. Such term shall include contributions made to a qualified transportation plan, within the meaning of Section 132(f) of the federal Internal Revenue Code, and before tax or salary deferral contributions made under Section 125, 401(k), 402(g)(3), 457, or 414(h) of the federal Internal Revenue Code to this retirement system or to any other retirement plan maintained by an employer.
16. “Employee” means:
    1. Any regularly classified worker, elected or appointed officer, or employee of a state agency or any employee of a county, city-county, or city board, which agency or board is subject to the state system of personnel administration created by Chapter 20 of Title 45 and the State Personnel Board, including a merit system for employees of the Department of Public Safety;
    2. Any employee or officer of any other department, bureau, board, institution, or commission of the state:
       1. Which department, bureau, board, or commission operates under a merit system of personnel administration;
       2. Which department operates under a tenure system as established by law; or
       3. Which department, bureau, board, or commission becomes eligible for inclusion in the retirement system by Act of the General Assembly

          who receives payment for performance of personal services from the state or any department, bureau, institution, board, or commission of the state or from a county, city-county, or city board and who is employed in a position normally requiring actual performance of duty during not less than nine months of the year. “Employee” shall not include members of the Teachers Retirement System of Georgia, members of the Public School Employees Retirement System, any person on the payroll of a third party with whom an employer has contracted for the provision of such person’s services, or any person classified by an employer as other than a common law employee for federal tax purposes, even if a court, tribunal, or administrative agency determines that such person is a common law employee and not an independent contractor for federal tax purposes; or

    3. Any other provisions of law to the contrary notwithstanding, any and all civilians who are employed in or with the Army National Guard of Georgia and the Air National Guard of Georgia shall, upon establishment of a merit system for such civilian employees and upon the approval of the adjutant general, be entitled to the retirement allowances, benefits, and privileges provided by this chapter, notwithstanding that such employees may be paid by federal funds. No credit shall accrue to such civilian employees for any service rendered prior to the effective date of coverage under the retirement system. The adjutant general is authorized to make such arrangements and agreements as may be necessary or proper in order to effect deductions from the salaries or wages of such civilian employees as may be necessary or proper in the administration of the retirement system as to such civilian employees. It is the intent of the General Assembly that such persons be included in this definition only if federal funds are available for payment of employer contributions for such employees and other expenses of participation.

    (16.1) “Employee” may include new certified professional personnel employed on and after July 1, 1983, for the first time by the State Board of Education or by the State Department of Education only if such personnel elect membership in the retirement system pursuant to subsection (h) of Code Section 47-3-60. As used in this paragraph, the term “certified professional personnel” shall have the meaning provided for in paragraph (8.1) of Code Section 47-3-1.

    (16.2) “Employee” shall not include certified professional personnel who are in the unclassified service as defined by Code Section 45-20-2 and who are employed by the State Board of Education or by the State Department of Education and who elect to become members of the Teachers Retirement System of Georgia pursuant to the authority of subsection (i) of Code Section 47-3-60. As used in this paragraph, the term “certified professional personnel” shall have the meaning provided for in paragraph (8.1) of Code Section 47-3-1.

    (16.3) “Employee” may include persons employed on and after July 1, 1987, for the first time by the Technical College System of Georgia or by postsecondary vocational-technical schools governed by the Technical College System of Georgia only if such personnel elect membership in the retirement system pursuant to subsection (j) of Code Section 47-3-60.

    (16.4) “Employee” shall not include persons who are employed by the Technical College System of Georgia or by a postsecondary vocational-technical school governed by the Technical College System of Georgia and who elect to become members of the Teachers Retirement System of Georgia pursuant to the authority of subsection (j) of Code Section 47-3-60.

    (16.5) “Employee” shall not include personnel employed by the State Board of Education or by the State Department of Education who are authorized to elect and elect to become or remain members of the Teachers Retirement System of Georgia pursuant to applicable provisions of Chapter 3 of this title.

    (16.6) “Employee” shall not include an individual classified by an employer as an independent contractor or a leased employee within the meaning of Section 414(n) of the federal Internal Revenue Code, even if such individual is later reclassified by the Internal Revenue Service as a common law employee.

17. “Employer” means:
    1. The state or any department, bureau, institution, board, or commission of the state or any county, city-county, or city board, the employees of which are subject to the state system of personnel administration created by Chapter 20 of Title 45 and the State Personnel Board, including a merit system for employees of the Department of Public Safety, and all state departments under a tenure system as established by law, provided that such county, city-county, or city board may notify the board of trustees that it will not participate in the benefits of the retirement system, such notice to be given in writing on or before the commencement date or before persons are employed by it. Any employee of a county, city-county, or city board having an existing local retirement system may elect to continue to participate in such existing local system but shall not participate in two systems, and his or her election shall be final on the commencement date under this chapter. Any county, city-county, or city employee who elects to become a member of this retirement system and who was a member of an existing local retirement system shall transfer to the board of trustees any equity he or she has in the local system;
    2. Any other provisions of law to the contrary notwithstanding, the adjutant general is authorized, though not directed, to establish a merit system and to perform all of the duties and obligations of an “employer” for all civilians employed in or with the Army National Guard of Georgia and the Air National Guard of Georgia, even though such employees may be paid with federal funds. The adjutant general is further authorized to make and enter into such agreements and take such actions as are necessary to provide for all contributions and payments specified in this chapter, from funds made available by the federal government, and otherwise to comply with this chapter so as to make this chapter applicable to such civilian employees; or
    3. Any new state agency described under Code Section 47-2-70.1 and any other entity authorized by law to report any of its employees as members of this system.
18. “Expense fund” means the fund set forth under Code Section 47-2-60.
19. “Group term life insurance” means the survivors benefits established under Code Section 47-2-128.
20. “Involuntary separation from employment without prejudice” means separation or release from service other than by the willing choice of a member, provided that such member has not been convicted in a court of competent jurisdiction of any crime involving moral turpitude or malfeasance in office or has not been forced to make restitution for any funds or property wrongfully taken by the member. Involuntary separation shall not include the defeat in an election of an elected official who becomes a member of this retirement system for the first time on or after July 1, 1971.
21. “Involuntary separation from employment with prejudice” means separation or release from service other than by the willing choice of a member who has been convicted in a court of competent jurisdiction of a crime involving moral turpitude or malfeasance in office or who has been forced to make restitution for any funds or property wrongfully taken by the member.
22. “Medical board” means the board of physicians established under Code Section 47-2-24 for the purpose of arranging for and passing upon medical examinations required under this chapter.
23. “Member” means any employee included in the membership of this retirement system. On and after July 1, 1967, no employee shall become a member unless his or her position with an employer, as defined in paragraph (17) of this Code section, is his or her primary occupation and such position requires that the employee spend at least the number of hours specified in regulations adopted by the board of trustees in the actual performance of his or her duties, provided that in no case shall the number of hours be less than 30 hours per week during at least nine months of a year.
24. “Membership service” means service which is rendered by an employee while he or she is a member of the retirement system and for which credit is allowable under this chapter.
25. “Option one,” “option two,” “option three,” and “option four” mean the optional forms in which a member may elect to receive his or her retirement allowance, which options are set forth in Code Section 47-2-121.
26. “Pension” means periodic payments for life derived from contributions of the state.
27. “Pension accumulation fund” means the fund set forth in Code Section 47-2-55.
28. “Pension reserve” means the present value of all payments to be made on account of a pension, or benefit in lieu of a pension, computed at regular interest upon the basis of the mortality tables last adopted by the board of trustees.

    (28.1) “Plan year” means the 12 month period beginning on July 1 of each year.

29. “Prior service” means service rendered prior to January 1, 1954, for which credit is allowable under this chapter.
30. “Prior service certificate” means the certificate issued to a member under this chapter as proof of his or her prior service.
31. “Regular interest” means interest at such a rate as shall be determined by the board of trustees in accordance with Code Section 47-2-26, which interest shall be compounded annually.
32. “Retirement” means withdrawal from service with a retirement allowance granted under this chapter.
33. “Retirement allowance” means the sum of the annuity and the pension, or any optional benefit payable in lieu thereof. All retirement allowances shall be payable in equal monthly installments, except that the board of trustees may adopt regulations providing for the payment of a lump sum, not to exceed the equivalent actuarial value of the retirement allowance, in lieu of a retirement allowance of less than $10.00 per month or in lieu of part of an annuity.
34. “Retirement system” means the Employees’ Retirement System of Georgia.
35. “Service” means service rendered as an employee and paid for by an employer.
36. “Service credit” means creditable service, as defined in this Code section.
37. “Within one year after discharge from the armed forces” means within one year after the termination of the member’s active service in the military or naval forces of the United States and shall not include any military reserve or naval reserve service.

History. Ga. L. 1949, p. 138, § 1; Ga. L. 1950, p. 416, § 1; Ga. L. 1951, p. 394, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 349, § 1; Ga. L. 1953, Nov.-Dec. Sess., p. 160, § 1; Ga. L. 1956, p. 54, § 1; Ga. L. 1961, p. 101, §§ 1, 2; Ga. L. 1961, p. 143, § 1; Ga. L. 1967, p. 751, § 1; Ga. L. 1968, p. 195, § 1; Ga. L. 1971, p. 96, § 1; Ga. L. 1980, p. 925, § 1; Ga. L. 1982, p. 3, § 47; Ga. L. 1983, p. 1859, § 1; Ga. L. 1984, p. 1296, § 1; Ga. L. 1985, p. 209, § 1; Ga. L. 1986, p. 1543, § 1; Ga. L. 1987, p. 575, §§ 5, 6; Ga. L. 1988, p. 1351, § 1; Ga. L. 1988, p. 1742, § 1; Ga. L. 1989, p. 52, § 1; Ga. L. 2005, p. 535, §§ 3, 4/HB 460; Ga. L. 2006, p. 93, § 1/SB 466; Ga. L. 2008, p. 562, § 1/SB 434; Ga. L. 2009, p. 752, § 1/SB 98; Ga. L. 2009, p. 947, §§ 9-12/HB 202; Ga. L. 2010, p. 1207, §§ 3, 64/SB 436; Ga. L. 2012, p. 413, § 2/HB 805.

The 2008 amendment, effective July 1, 2008, substituted “Technical College System of Georgia” for “Department of Technical and Adult Education” twice in paragraphs (16.3) and (16.4).

The 2009 amendments. —

The first 2009 amendment, effective July 1, 2009, in subparagraphs (16)(A) and (17)(A), substituted “State Personnel Administration” for “state merit system of personnel administration” and, in paragraph (16.2), substituted “State Personnel Administration” for “State Merit System of Personnel Administration”. The second 2009 amendment, effective May 11, 2009, in paragraph (1), substituted “earnable compensation of a member or paid by the member to establish or reestablish credit for service, which amounts are credited to the member’s” for “compensation of a member and credited to his” in the first sentence and added “, excluding employee contributions paid by the employer or the employee for group term life insurance” at the end of the second sentence; in paragraph (15), inserted “or her” in the middle of the first sentence and added the last sentence; in paragraph (17), in subparagraph (17)(A), inserted “or her” in the second sentence and inserted “or she” in the third sentence, and added subparagraph (17)(C); and added paragraphs (16.6) and (28.1).

The 2010 amendment, effective July 1, 2010, substituted “Reserved.” for the former provisions of paragraph (9), which read: “ ‘Commencement date affecting employers operating under a merit system of personnel administration at the time of the passage of this chapter’ means January 1, 1950. Anything in this chapter to the contrary notwithstanding, any employee of an employer which is not operating under the retirement system who, without a break in service, becomes an employee of an employer which is operating under the retirement system, within two years of the commencement date affecting such employer, shall have a commencement date as of the date employment with the latter department became effective; and in such cases all other dates found in this chapter shall be set in the same relation to his commencement date as they would otherwise be set in relation to the commencement date affecting such employer.”; substituted “Reserved.” for the former provisions of paragraph (10), which read: “ ‘Commencement date affecting employers that after February 3, 1949, operate under a merit system of personnel administration or those employers for which funds are not available on that date under Code Section 47-2-57’ means: if the employees of any employer shall hereafter become eligible for inclusion in the Employees’ Retirement System of Georgia, the commencement date set for such employer by the board of trustees shall be not less than six months or more than 12 months from the date such employer becomes eligible for membership; and all other dates mentioned in this chapter shall be set in the same relation to this commencement date as they would otherwise be set in relation to the commencement date in the original chapter, provided that in the application of dates to subsection (a) of Code Section 47-2-96, no date shall be later than July 1, 1953. Anything in this chapter to the contrary notwithstanding, any employee of an employer which is not operating under the retirement system who, without a break in service, becomes an employee of an employer which is operating under the retirement system, within two years of the commencement date affecting such employer, shall have a commencement date as of the date employment with the latter employer became effective; and in such cases all other dates found in this chapter shall be set in the same relation to his commencement date as they would otherwise be set in relation to the commencement date affecting such employer.”; in paragraph (14), substituted “means the division” for “and ‘Division B’ mean the divisions” at the beginning and deleted “, and those who are not, respectively” following “Section 47-2-71” at the end; substituted “Section” for “Sections” near the end of paragraph (15); and, substituted “under the State Personnel Administration” for “under a State Personnel Administration” in subparagraphs (16)(A) and (17)(A).

The 2012 amendment, effective July 1, 2012, inserted “or her” throughout this Code section; substituted “the employee” for “he” in paragraph (6); substituted “subject to the state system of personnel administration created by Chapter 20 of Title 45 and the State Personnel Board” for “under the State Personnel Administration” in subparagraph (16)(A); added “or” at the end of the undesignated language following division (16)(B)(iii); substituted “as defined by Code Section 45-20-2” for “of the State Personnel Administration” in the first sentence of paragraph (16.2); in subparagraph (17)(A), substituted “subject to the state system of personnel administration created by Chapter 20 of Title 45 and the State Personnel Board” for “under the State Personnel Administration” in the first sentence and substituted a semicolon for a period at the end of the last sentence; substituted “; or” for a period at the end of subparagraph (17)(B); substituted “Any” for “ ‘Employer’ shall include any” in subparagraph (17)(C); and inserted “or she” in paragraph (24).

Code Commission notes.

Pursuant to Code Section 28-9-5, in 1986, the term “Employee” in paragraph (16.1) was placed in quotations.

Editor’s notes.

Section 5 of the 1984 Act provided that this Act would become effective on January 1, 1985, only if a proposed amendment (see Ga. L. 1984, p. 1726) to the Constitution (Ga. Const. 1983, Art. III, Sec. X, Para. VI) authorizing the General Assembly to revise provisions of public retirement or pension systems relating to involuntary separation from employment were ratified at the 1984 general election. Such approval was given at that election.

Ga. L. 1984, p. 1296, § 6, not codified by the General Assembly, provided: “Pursuant to the authority of the proposed constitutional amendment described in Section 5 of this Act and being contingent for its effectiveness on January 1, 1985, upon the ratification of such proposed constitutional amendment, this Act is exempt from the provisions of Chapter 20 of Title 47 of the Official Code of Georgia Annotated known as the ‘Public Retirement Systems Standards Law.’ ”

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

Ga. L. 2010, p. 1207, § 67, not codified by the General Assembly, provides that: “In the event of an irreconcilable conflict between a provision of Sections 62 through 64 of this Act and a provision of another Act enacted at the 2010 regular session of the General Assembly, the provision of such other Act shall control over this Act to the extent of the conflict.”

Ga. L. 2012, p. 413, § 1/HB 805, not codified by the General Assembly, provides that: “The purpose of this Act is to make conforming amendments and correct references in Title 47 of the Official Code of Georgia Annotated, relating to retirement and pensions, relative to the abolition of the State Personnel Administration and the transfer of certain functions of such agency to the Department of Administrative Services as provided by a separate Act.” The separate Act referred to is Ga. L. 2012, p. 446/HB 642, which became effective July 1, 2012, and which provides for the abolition of the State Personnel Administration and the transfer of functions.

Ga. L. 2012, p. 413, § 13/HB 805, not codified by the General Assembly, provides that: “This Act shall become effective on July 1, 2012, only if an Act abolishing the State Personnel Administration and providing for the transfer of certain functions of such agency to the Department of Administrative Services is enacted and becomes effective on that same date; otherwise, this Act shall not become effective and shall stand repealed on July 1, 2012.” Ga. L. 2012, p. 446/HB 642, effective July 1, 2012, provides for the abolition of the State Personnel Administration and the transfer of functions.

47-2-2. Involuntary separation from employment; grounds and procedures for discharge of employees.

1. The provisions of this Code section are supplemental to, and not in lieu of, the provisions of paragraphs (20) and (21) of Code Section 47-2-1 defining “involuntary separation from employment without prejudice” and “involuntary separation from employment with prejudice.”
2. The word “employee” as defined in paragraph (2) of subsection (c) of this Code section shall include any such employee in the classified or unclassified service of the state system of personnel administration provided for by Chapter 20 of Title 45. The provisions of that law or any rules or regulations promulgated pursuant thereto relative to the dismissal of employees from employment shall not be applicable to the discharge of an employee from employment pursuant to the provisions of this Code section. Any such employee who is otherwise subject to that law and rules or regulations promulgated pursuant thereto shall continue to be subject thereto for the purpose of any adverse personnel action other than discharge from employment or suspension pursuant to this Code section, but for the purposes of such discharge from employment or suspension, the provisions of this Code section shall be exclusive.
3. As used in this Code section, the term:
   1. “Duties” means duties and responsibilities assigned by an employer to an employee which are reasonably related to the lawful objectives and responsibilities of the employer and which are reasonably related to the position of employment held by the employee for which the employee is compensated.
   2. “Employee” means an employee, other than an elected public official, a public official selected by a vote of a board to serve at the pleasure of the board, or a public official appointed pursuant to law for a specific term of office, as defined in paragraph (16) of Code Section 47-2-1 who was a member of the retirement system prior to April 1, 1972, and who, if involuntarily separated from employment without prejudice, has sufficient membership service under the retirement system to qualify for a retirement allowance because of such involuntary separation from employment.
   3. “Employer” means any person or group of persons authorized by law or having authority delegated by law to discharge an employee.
   4. “Insubordination” means the refusal by an employee to carry out the employee’s duties when instructed to do so by the employer or by the employee’s supervisor upon the instructions or under the authority of the employer.
   5. “Irresponsible performance of duties” means the performance of any duties by an employee or the use of an employee’s position of employment for any one or more of the following purposes:
      1. To make a financial gain or receive materials or services having financial value, except compensation received as an employee, under circumstances which would lead a reasonable person to believe that the financial gain or the receipt of materials or services was improperly related to the performance of duties by the employee;
      2. To purchase or authorize the purchase of materials or services from public funds when the employee knows or reasonably could be expected to know that the amount paid for such materials or services unreasonably exceeds the amount for which substantially equivalent materials or services could be purchased without excessive delay or inconvenience;
      3. To use publicly owned real or personal property or publicly supplied services for personal use when the employee knows or reasonably could be expected to know that such personal use of public property or services is unauthorized or improper; or
      4. To expend or authorize the expenditure of public funds in a manner which would lead a reasonable person to believe the employee shows a reckless disregard for the obligation to taxpayers to expend public funds in a prudent and efficient manner.
   6. “Malingering” means frequent absences from work or the failure to perform duties during working hours because of claims of illness which are unsubstantiated as determined pursuant to subsection (e) of this Code section.
   7. “Neglect of duty” means the repeated failure by an employee to carry out the employee’s duties, either because of excessive unexcused absences from work or a failure to perform or the unsatisfactory performance of duties while at work or a combination thereof.
   8. “Proof of illness” means a written opinion by one or more physicians designated by the medical board provided for by Code Section 47-2-24 stating that an employee’s absences from work or unsatisfactory performance of duties are reasonably related to an illness suffered by the employee and describing the nature of such illness.
   9. “Unsatisfactory performance of duties in a willful manner” means the unsatisfactory performance of duties by an employee when the past satisfactory performance of duties by the employee indicates the employee’s unsatisfactory performance is willful as determined pursuant to subsection (f) of this Code section.
4. An employee may be discharged from employment pursuant to the requirements of this Code section for insubordination, irresponsible performance of duties, malingering, neglect of duty, or unsatisfactory performance of duties in a willful manner or for any combination of such reasons. Any employee so discharged from employment shall not be entitled to and shall not receive a retirement benefit based on involuntary separation from employment without prejudice pursuant to Code Section 47-2-123.
5. An employer shall have a reasonable basis for believing an employee is malingering when:
   1. The employee has a pattern of absences from work because of illness or unsatisfactory performance of duties because of illness or a pattern of absences from work and unsatisfactory performance of duties because of illness;
   2. The employer has requested the employee, in writing, to provide proof of illness and the employee has been given a reasonable opportunity, which shall not be less than 30 days after the date of the request made by the employer, to respond to the employer’s request; and
   3. The employee has provided no or unsatisfactory proof of illness to the employer in response to the request made pursuant to paragraph (2) of this subsection.
6. An employer shall have a reasonable basis for believing an employee is engaging in unsatisfactory performance of duties in a willful manner when:
   1. The past work history of the employee indicates the employee is capable of satisfactory performance of duties;
   2. The unsatisfactory performance of duties became increasingly apparent after the employee qualified for a retirement benefit based on involuntary separation from employment without prejudice; and
   3. The employee does not claim illness as a basis for unsatisfactory performance of duties and has offered no proof of illness to the employer.
7. When an employer is considering the discharge from employment of an employee for any one or more reasons specified in subsection (d) of this Code section, the employer shall transmit a written notice to the employee containing the following:
   1. An explanation of the conduct or deficiencies of the employee which form the basis for the employer’s considering the discharge of the employee;
   2. A statement that such conduct may result in the employee’s discharge from employment on a specified date, which shall not be earlier than the tenth day following the date of the notice in the case of insubordination or irresponsible performance of duties and not earlier than the thirtieth day following the date of the notice if the basis for considering the discharge of the employee is for a reason or reasons other than insubordination or irresponsible performance of duties;
   3. A statement that the employee’s discharge from employment for the reasons specified in the notice shall not constitute involuntary separation from employment without prejudice within the meaning of the applicable provisions of the Employees’ Retirement System of Georgia and that if discharged, the employee shall not be entitled to receive and shall not receive a retirement benefit based on involuntary separation from employment without prejudice;
   4. A statement that the employee has a right to a hearing before the employer on a specified date, which shall be at least five days prior to the date specified for the employee’s discharge from employment; and
   5. A statement that at the hearing before the employer, the employee shall be given an opportunity to offer explanations for the employee’s conduct or deficiencies and to present evidence on the employee’s behalf.
8. An employee being considered for discharge from employment because of insubordination or irresponsible performance of duties may be suspended without pay, except to the extent the employee has accumulated annual leave, pending the completion of the procedures provided for in subsections (g) and (i) of this Code section. If the employer’s final decision is not to discharge the employee or if the employee’s discharge is not upheld by the court upon judicial review provided for in Code Section 47-2-3, the compensation denied to the employee during suspension shall be reimbursed to the employee and, if applicable, accumulated leave used during the suspension shall be reinstated.
9. If an employee subject to the provisions of subsection (g) of this Code section fails to respond to the notice sent to the employee pursuant to said subsection or if the employer is not satisfied with the explanation made by the employee for the conduct or deficiencies specified in said notice and is not satisfied with the evidence presented in the employee’s behalf, the employee may be discharged from employment on the date specified in said notice or on such later date as shall be specified in writing by the employer to the employee. The employee shall be notified, in writing, of the final decision of the employer and such notice shall provide an explanation for the employer’s decision.
10. An employer discharging an employee pursuant to this Code section shall prepare a written report to the board of trustees on the discharge of the employee. Any notices or other written communications to the employee which relate to the employer’s decision to discharge the employee shall be attached to and made a part of the employer’s report to the board of trustees.
11. It shall be the duty of any employer considering the discharge of an employee for any reason or combination of reasons specified in subsection (d) of this Code section to follow the procedures specified in this Code section as a condition precedent to the discharge of such employee.

History. Code 1981, § 47-2-2 , enacted by Ga. L. 1984, p. 1296, § 2; Ga. L. 1985, p. 209, § 1; Ga. L. 1993, p. 86, § 1; Ga. L. 2009, p. 752, § 1/SB 98; Ga. L. 2012, p. 413, § 3/HB 805.

The 2009 amendment, effective July 1, 2009, substituted “State Personnel Administration” for “State Merit System of Personnel Administration” in the first sentence of subsection (b).

The 2012 amendment, effective July 1, 2012, substituted “state system of personnel administration” for “State Personnel Administration” in the first sentence of subsection (b).

Editor’s notes.

Ga. L. 1984, p. 1296, § 2, enacted this Code section. Section 5 of the 1984 Act provided that this Act would become effective on January 1, 1985, only if a proposed amendment (see Ga. L. 1984, p. 1726) to the Constitution (Ga. Const. 1983, Art. III, Sec. X, Para. VI) authorizing the General Assembly to revise provisions of public retirement or pension systems relating to involuntary separation from employment were ratified at the 1984 general election. Such approval was given at that election.

Ga. L. 1984, p. 1296, § 6, not codified by the General Assembly, provided: “Pursuant to the authority of the proposed constitutional amendment described in Section 5 of this Act and being contingent for its effectiveness on January 1, 1985, upon the ratification of such proposed constitutional amendment, this Act is exempt from the provisions of Chapter 20 of Title 47 of the Official Code of Georgia Annotated known as the ‘Public Retirement Systems Standards Law.’ ”

Ga. L. 2012, p. 413, § 1/HB 805, not codified by the General Assembly, provides that: “The purpose of this Act is to make conforming amendments and correct references in Title 47 of the Official Code of Georgia Annotated, relating to retirement and pensions, relative to the abolition of the State Personnel Administration and the transfer of certain functions of such agency to the Department of Administrative Services as provided by a separate Act.” The separate Act referred to is Ga. L. 2012, p. 446/HB 642, which became effective July 1, 2012, and which provides for the abolition of the State Personnel Administration and the transfer of functions.

Ga. L. 2012, p. 413, § 13/HB 805, not codified by the General Assembly, provides that: “This Act shall become effective on July 1, 2012, only if an Act abolishing the State Personnel Administration and providing for the transfer of certain functions of such agency to the Department of Administrative Services is enacted and becomes effective on that same date; otherwise, this Act shall not become effective and shall stand repealed on July 1, 2012.” Ga. L. 2012, p. 446/HB 642, effective July 1, 2012, provides for the abolition of the State Personnel Administration and the transfer of functions.

Law reviews.

For annual survey of recent developments, see 38 Mercer L. Rev. 473 (1986).

47-2-3. Employee’s right to judicial review following discharge from employment.

1. As used in this Code section, the term:
   1. “Employee” means an employee subject to the provisions of Code Section 47-2-2 who is discharged from employment pursuant to that Code section and who is aggrieved by such discharge from employment.
   2. “Employer” shall have the same meaning as the definition of that word provided in paragraph (3) of subsection (c) of Code Section 47-2-2.
2. An employee shall have the right to judicial review of the employee’s discharge from employment pursuant to the provisions of Code Section 47-2-2. Proceedings for judicial review may be instituted by filing a petition within 30 days after the date the employee’s discharge from employment becomes final as specified in the notice sent to the employee pursuant to subsection (i) of Code Section 47-2-2. The petition may be filed in the Superior Court of Fulton County or in the superior court of the county of residence of the employee. The petition shall state the nature of the employee’s interest and the grounds as specified in subsection (f) of this Code section upon which the employee contends that the employee’s discharge from employment should be reversed or modified. The petition may be amended by leave of the court. The filing of the petition does not itself stay the enforcement of the employer’s decision to discharge the employee, but the reviewing court may order a stay upon appropriate terms for good cause shown.
3. Within 30 days after service of the petition or within further time allowed by the court, the employer shall transmit to the reviewing court the original or a certified copy of the entire record, which shall include the report prepared by the employer pursuant to subsection (j) of Code Section 47-2-2, of the proceedings under review. The court may require or permit subsequent corrections or additions to the record.
4. If, before the date set for hearing, application is made to the court for leave to present additional evidence and it is shown to the satisfaction of the court that the additional evidence is material and there were good reasons for failure to present it in the hearing before the employer, the court may order that the additional evidence be taken before the employer upon conditions determined by the court. The employer may modify the employer’s findings and decision to discharge the employee by reason of the additional evidence and shall file that evidence and any modifications, new findings, or decisions with the reviewing court.
5. The review shall be conducted by the court without a jury and shall be confined to the record. In cases of alleged irregularities in procedure before the employer, not shown in the record, proof thereon may be taken in the court. The court, upon request, shall hear oral argument and receive written briefs.
6. The court shall not substitute its judgment for that of the employer as to the weight of the evidence on questions of fact. The court may affirm the decision of the employer or remand the case for further proceedings. The court may reverse or modify the decision of the employer to discharge the employee if substantial rights of the employee have been prejudiced because the administrative findings, inferences, conclusions, or decision of the employer were:
   1. In violation of constitutional or statutory provisions;
   2. In excess of statutory authority of the employer;
   3. Affected by other error of law;
   4. Clearly erroneous in view of the reliable, probative, and substantial evidence on the whole record; or
   5. Arbitrary or capricious or characterized by abuse of discretion or clearly unwarranted exercise of discretion.
7. If the employee or the employer is aggrieved by a final judgment of the superior court under this Code section, either such party may obtain review of such final judgment pursuant to the provisions of Code Section 5-6-35.

History. Code 1981, § 47-2-3 , enacted by Ga. L. 1984, p. 1296, § 2.

Editor’s notes.

Ga. L. 1984, p. 1296, § 2, enacted this Code section. Section 5 of the 1984 Act provided that this Act would become effective on January 1, 1985, only if a proposed amendment (see Ga. L. 1984, p. 1726) to the Constitution (Ga. Const. 1983, Art. III, Sec. X, Para. VI) authorizing the General Assembly to revise provisions of public retirement or pension systems relating to involuntary separation from employment were ratified at the 1984 general election. Such approval was given at that election.

Section 6 of Ga. L. 1984, p. 1296, not codified by the General Assembly, provided as follows: “Pursuant to the authority of the proposed constitutional amendment described in Section 5 of this Act and being contingent for its effectiveness on January 1, 1985, upon the ratification of such proposed constitutional amendment, this Act is exempt from the provisions of Chapter 20 of Title 47 of the Official Code of Georgia Annotated known as the ‘Public Retirement Systems Standards Law.’ ”

47-2-20. Creation of retirement system; purpose, management, corporate powers and privileges, and certain rights in actions at law of retirement system; name under which retirement system to transact business.

A retirement system is established and placed under the management of the board of trustees for the purpose of providing retirement allowances and other benefits under this chapter for employees of the state and political subdivisions thereof. It shall have the powers and privileges of a corporation and the right to bring and defend actions and to implead and be impleaded. It shall be known as the “Employees’ Retirement System of Georgia,” and by such name all of its business shall be transacted, all of its funds invested, and all of its cash and securities and other property held.

History. Ga. L. 1949, p. 138, § 2.

47-2-21. Power and duty of board of trustees to administer and operate retirement system; membership of board; vacancies; expenses; oath; quorum.

1. The administration and responsibility for the proper operation of the retirement system and for effectuating this chapter are vested in the board of trustees, which shall be organized immediately after a majority of the trustees have qualified and taken the oath of office.
2. The board of trustees shall consist of seven trustees as follows:
   1. The state auditor, ex officio;
   2. The state treasurer, ex officio;
   3. The commissioner of administrative services, ex officio;
   4. One member appointed by the Governor for a term of four years, provided that the first such term was from date of appointment to June 30, 1951;
   5. 1. Two trustees elected by the trustees set forth in paragraphs (1) through (4) of this subsection for a term of four years, provided that in their first terms one served for a term from the date of election to June 30, 1950, and the other for a term from the date of election to June 30, 1952; provided, further, that each of these two members shall have had at least five years of creditable service with an agency included in this retirement system; and
      2. In electing the two trustees identified in subparagraph (A) of this paragraph, the trustees set forth in paragraphs (1) through (4) of this subsection shall review and consider any individuals nominated by any organization of state retirees consisting of at least 1,000 members; and
   6. The seventh trustee shall be a citizen of this state but not a member of the retirement system nor shall he or she hold or be a candidate for public office during his or her term of office as a trustee. He or she shall have had at least ten years of experience in the investment of moneys and shall be elected by the remaining trustees for a term of four years, provided that his or her first term was from the date of election to June 30, 1953.
3. If a vacancy occurs in the office of a trustee, the vacancy shall be filled for the unexpired term in the same manner as the original appointment or election.
4. The trustees may receive the daily expense allowance authorized for members of the General Assembly for each day spent attending meetings of the board of trustees and any committee meetings called pursuant to authorization of the board of trustees and for time spent in necessary travel. In addition to such amount, the trustees shall be reimbursed for all actual travel and other expenses necessarily incurred through service on the board of trustees. State officials serving ex officio shall not receive the daily expense allowance but shall be entitled to reimbursement of actual expenses.
5. Each trustee shall, within ten days after his or her appointment or election, take an oath of office that he or she will diligently and honestly administer the affairs of the board of trustees which have been entrusted to him or her and that he or she will not knowingly violate or willingly permit to be violated any law applicable to the retirement system. The oath shall be subscribed to by the trustee, certified by the officer before whom it is taken, and filed immediately in the office of the Secretary of State.
6. Five trustees at any meeting of the board of trustees shall constitute a quorum to transact business. Each trustee shall be entitled to one vote and four votes shall be necessary for a decision by the board of trustees.

History. Ga. L. 1949, p. 138, § 6; Ga. L. 1951, p. 394, § 9; Ga. L. 1982, p. 3, § 47; Ga. L. 1991, p. 274, § 1; Ga. L. 1993, p. 1402, § 18; Ga. L. 1993, p. 1690, § 2; Ga. L. 2010, p. 863, § 3/SB 296; Ga. L. 2012, p. 413, § 4/HB 805; Ga. L. 2021, p. 655, § 1/HB 173.

The 2010 amendment, effective July 1, 2010, substituted “state treasurer” for “director of the Office of Treasury and Fiscal Services” in paragraph (b)(2).

The 2012 amendment, effective July 1, 2012, substituted “commissioner of administrative services” for “commissioner of personnel administration” in paragraph (b)(3); and inserted “or she” and “or her” throughout paragraph (b)(6) and subsection (e).

The 2021 amendment, effective July 1, 2021, designated the existing provisions of paragraph (b)(5) as subparagraph (b)(5)(A) and added subparagraph (b)(5)(B).

Editor’s notes.

Ga. L. 2012, p. 413, § 1/HB 805, not codified by the General Assembly, provides that: “The purpose of this Act is to make conforming amendments and correct references in Title 47 of the Official Code of Georgia Annotated, relating to retirement and pensions, relative to the abolition of the State Personnel Administration and the transfer of certain functions of such agency to the Department of Administrative Services as provided by a separate Act.” The separate Act referred to is Ga. L. 2012, p. 446/HB 642, which became effective July 1, 2012, and which provides for the abolition of the State Personnel Administration and the transfer of functions.

Ga. L. 2012, p. 413, § 13/HB 805, not codified by the General Assembly, provides that: “This Act shall become effective on July 1, 2012, only if an Act abolishing the State Personnel Administration and providing for the transfer of certain functions of such agency to the Department of Administrative Services is enacted and becomes effective on that same date; otherwise, this Act shall not become effective and shall stand repealed on July 1, 2012.” Ga. L. 2012, p. 446/HB 642, effective July 1, 2012, provides for the abolition of the State Personnel Administration and the transfer of functions.

47-2-22. Election of chairperson and director; actuarial services; application of state system of personnel administration; payment of costs of personnel administration.

1. The board of trustees shall elect a chairperson from its membership and shall employ a director who shall not be a trustee.
2. The board of trustees shall engage such actuarial and other services as shall be required to transact the business of the retirement system.
3. The director and all other employees of the board of trustees shall be governed by such rules of position, classification, appointment, promotion, demotion, dismissal, transfer, qualification, compensation, seniority, privileges, tenure, and other employment standards as may now or hereafter be established under the state system of personnel administration provided for by Chapter 20 of Title 45, including the rules and regulations promulgated by the State Personnel Board.
4. The board of trustees shall pay its share of the administrative costs of operating the state system of personnel administration in the manner prescribed in Code Section 45-20-4.

History. Ga. L. 1949, p. 138, § 6; Ga. L. 2009, p. 752, § 1/SB 98; Ga. L. 2012, p. 413, § 5/HB 805.

The 2009 amendment, effective July 1, 2009, substituted “State Personnel Administration” for “State Merit System of Personnel Administration” at the end of subsection (c) and in the middle of subsection (d).

The 2012 amendment, effective July 1, 2012, substituted “chairperson” for “chairman” in subsection (a); substituted “state system of personnel administration provided for by Chapter 20 of Title 45, including the rules and regulations promulgated by the State Personnel Board” for “State Personnel Administration” in subsection (c); and substituted the present provisions of subsection (d) for the former provisions, which read: “The board of trustees shall pay its pro rata share of the administrative costs of operating the State Personnel Administration in the manner prescribed in paragraph (6) of subsection (b) of Code Section 45-20-4.”

Editor’s notes.

Ga. L. 2012, p. 413, § 1/HB 805, not codified by the General Assembly, provides that: “The purpose of this Act is to make conforming amendments and correct references in Title 47 of the Official Code of Georgia Annotated, relating to retirement and pensions, relative to the abolition of the State Personnel Administration and the transfer of certain functions of such agency to the Department of Administrative Services as provided by a separate Act.” The separate Act referred to is Ga. L. 2012, p. 446/HB 642, which became effective July 1, 2012, and which provides for the abolition of the State Personnel Administration and the transfer of functions.

Ga. L. 2012, p. 413, § 13/HB 805, not codified by the General Assembly, provides that: “This Act shall become effective on July 1, 2012, only if an Act abolishing the State Personnel Administration and providing for the transfer of certain functions of such agency to the Department of Administrative Services is enacted and becomes effective on that same date; otherwise, this Act shall not become effective and shall stand repealed on July 1, 2012.” Ga. L. 2012, p. 446/HB 642, effective July 1, 2012, provides for the abolition of the State Personnel Administration and the transfer of functions.

47-2-23. Treasurer of the board of trustees; manner of payment of funds of the retirement system; surety bond for the treasurer.

There shall be a treasurer of the board of trustees, who shall be appointed by it and subject to its rules and regulations. He shall be the treasurer of the assets of the retirement system. Payments of the funds of the retirement system shall be made by the treasurer only upon vouchers signed by the treasurer and countersigned by one other person designated by the board of trustees. The treasurer of the board of trustees shall furnish to the board of trustees a surety bond of a company authorized to do business in this state in such an amount as shall be required by the board of trustees, provided that if the treasurer is a corporate trustee authorized to do business as such under the laws of this state, the trustees, in their discretion, may decide that no such bond be furnished. The premium on the surety bond shall be paid from the expense fund.

History. Ga. L. 1949, p. 138, § 7.

47-2-24. Designation of medical board; duties.

The board of trustees shall designate a medical board of three physicians who are not eligible to participate in the retirement system. If required, other physicians may be employed to report on special cases. The medical board shall arrange for and pass upon all medical examinations required under this chapter and shall report in writing to the board of trustees its conclusions and recommendations upon all the matters referred to it.

History. Ga. L. 1949, p. 138, § 6.

47-2-25. Legal adviser of the board of trustees.

The Attorney General shall be the legal adviser of the board of trustees.

History. Ga. L. 1949, p. 138, § 6; Ga. L. 2010, p. 1207, § 65/SB 436.

The 2010 amendment, effective July 1, 2010, substituted “adviser” for “advisor” in the middle of this Code section.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-26. Designation of an actuary; duties of actuary; annual valuation of contingent assets and liabilities of the retirement system.

1. The board of trustees shall designate an actuary who shall be its technical adviser on matters regarding the operation of the funds created under this chapter and who shall perform such duties as are required in that regard.
2. At least every five years, the actuary shall conduct an actuarial investigation into the mortality, service, and compensation experience of the members and beneficiaries of the retirement system and shall recommend for adoption by the board of trustees mortality, service, and other tables needed in the operation of the system. Taking into account the results of such investigations, the board of trustees shall from time to time adopt for the retirement system such mortality, service, and other tables as it shall deem necessary for use in all calculations required in connection with this retirement system. The board of trustees shall also determine from time to time the rate of regular interest to be used by the retirement system, which rate shall be limited to a minimum of 2 percent.
3. On the basis of the rate of regular interest and the tables last adopted by the board of trustees, the actuary shall make annual valuations of the contingent assets and liabilities of the retirement system.

History. Ga. L. 1949, p. 138, § 6; Ga. L. 1971, p. 418, § 1; Ga. L. 1983, p. 637, § 1; Ga. L. 2010, p. 1207, § 65/SB 436.

The 2010 amendment, effective July 1, 2010, substituted “adviser” for “advisor” in the middle of subsection (a).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-27. Duty of board of trustees to keep data necessary for actuarial valuations; duty to keep records of proceedings; annual report.

1. The board of trustees shall keep in convenient form such data as shall be necessary for actuarial valuations of the various funds of the retirement system and for checking the experience of the retirement system.
2. The board of trustees shall keep a record of all of its proceedings, which record shall be open to public inspection. It shall publish annually a report showing the fiscal transactions of the retirement system for the preceding year, the amount of the accumulated cash and securities of the retirement system, and the last balance sheet showing the financial condition of the retirement system by means of an actuarial valuation of the contingent assets and liabilities of the retirement system.

History. Ga. L. 1949, p. 138, § 6.

47-2-28. Simplified tables for estimation of retirement allowances; effect on existing rights and benefits; formula for calculating service retirement allowances.

1. On and after April 1, 1964, the board of trustees is authorized to adopt simplified benefit tables which will enable a member to estimate his or her retirement allowances. Such tables shall (1) be based on an actuarial study, (2) maintain the actuarial soundness of the retirement system, (3) for those members retiring on and after April 1, 1968, be applied to the member’s highest average monthly earnable compensation during a period of 24 consecutive calendar months while a member of the retirement system, and (4) be applicable to all members, provided that the application of such tables shall not reduce or impair the amount of any allowances or benefits to which any person who was a member on April 1, 1964, would have been entitled at that time or would be entitled at any time thereafter under tables or calculations which were in effect at that time or at any time prior thereto or at any time prior to the adoption of such simplified benefit tables.
2. The regular service retirement allowance payable to a member pursuant to the provisions of this chapter, prior to the application of any minimum benefit formula otherwise provided under this chapter, shall be determined pursuant to the formula adopted from time to time by the board of trustees for such purpose. Such formula shall be uniformly applicable to all members similarly situated. The board of trustees may establish rules and administrative procedures uniformly applicable to all members similarly situated relating to the calculation of such service retirement allowance.

History. Ga. L. 1949, p. 138, § 6; Ga. L. 1959, p. 107, § 6; Ga. L. 1964, p. 119, § 1; Ga. L. 1968, p. 1356, § 4; Ga. L. 1998, p. 1104, § 1; Ga. L. 2005, p. 535, § 5/HB 460; Ga. L. 2010, p. 1207, § 4/SB 436.

The 2010 amendment, effective July 1, 2010, deleted former subsection (a), which read: “Any other law to the contrary notwithstanding, the board of trustees, for the purpose of administering the social security program, may, with due regard for the actuarial soundness of the retirement system and after an actuarial investigation into its benefit structure, adopt such tables, calculations, and compensation and deduction schedules as it shall deem desirable in connection with the proper operation of the retirement system. All tables, calculations, and compensation and deduction schedules adopted under this Code section shall be based on final monthly earnings, which shall mean monthly earnable compensation as reflected by monthly contributions during employment, except that no salary increase by adjustment in compensation in any manner during the last 12 months, which increase is in excess of 10 percent, shall be included. Such tables and calculations as may be adopted shall not diminish or impair the amount of any allowances or benefits which would have been payable to the member by use of tables or calculations that were in effect on January 1, 1959. The board of trustees may also, from time to time, establish rules and regulations for the administration of the funds created under this chapter and for the transaction of its business.”; and redesignated former subsections (b) and (c) as present subsections (a) and (b), respectively.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-29. Postretirement benefit adjustments.

1. On a date to be established by the board of trustees, but not before April 1, 1967, the board of trustees is authorized to adopt a method of providing for postretirement benefit adjustments for the purpose of maintaining essentially no less purchasing power for a beneficiary in his postretirement years. Such method shall be based upon:
   1. Recommendation of the actuary for the board of trustees;
   2. Maintaining the actuarial soundness of the retirement system;
   3. Its application to the retirement income of members retiring on or after the adoption of such method by the board of trustees; and
   4. Any additional contribution by the member in an amount not to exceed one-fourth of 1 percent of his monthly earnable compensation.

      This Code section shall also be applicable to those members retiring before April 1, 1967.

2. Notwithstanding any other provision of this Code section, no member who becomes a member of this retirement system on or after July 1, 2009, shall be entitled to receive any postretirement benefit adjustment.

History. Ga. L. 1967, p. 751, § 3; Ga. L. 1968, p. 1356, § 3; Ga. L. 1971, p. 339, § 1; Ga. L. 1988, p. 1482, § 1; Ga. L. 2009, p. 320, § 2/HB 452; Ga. L. 2010, p. 1207, § 5/SB 436.

The 2009 amendment, effective July 1, 2009, added subsection (c).

The 2010 amendment, effective July 1, 2010, deleted former subsection (b), which read: “(b)(1) Effective July 1, 1988, the monthly retirement benefit of each beneficiary who was receiving a benefit on July 1, 1981, shall be increased by:

“(A) One dollar for each full year of creditable service, other than creditable service based on forfeited annual and sick leave and creditable service resulting from any projection of service under the provisions of this chapter, which the member had at the time of retirement; plus

“(B) One dollar for each full year which has elapsed from the date of retirement until July 1, 1981,

“provided that, if a beneficiary is receiving a monthly benefit exceeding $1,500.00 on July 1, 1988, no increase shall be granted to such beneficiary under this paragraph nor shall any portion of such increase be granted to a beneficiary which would cause such beneficiary’s total monthly benefit as of July 1, 1988, to exceed $1,500.00.

“(2) When the postretirement benefit adjustment provided by this subsection has been granted, there shall be no further postretirement benefit adjustments pursuant to the authority of this subsection.”; and redesignated former subsection (c) as present subsection (b).

Editor’s notes.

Ga. L. 2009, p. 320, § 1, not codified by the General Assembly, provides that: “The General Assembly is desirous of providing an established annual cost-of-living adjustment to all current active and retired members of the Employees’ Retirement System of Georgia, the Georgia Legislative Retirement System, and the Georgia Judicial Retirement System. In order to do so, limiting future liability of the systems by adjusting the retirement expectations of persons who are newly employed is a regrettable but necessary step toward fiscal soundness.”

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-30. Deposits of cash available for disbursements for benefits and other payments.

For the purpose of meeting disbursements for pensions, annuities, and other payments, cash may be kept available on deposit in one or more banks or trust companies organized under the laws of this state or of the United States, provided that the sum on deposit in any one bank or trust company shall not exceed 25 percent of the paid up capital and surplus of each bank or trust company; and provided, further, that each bank or trust company shall either give a depository bond in an amount sufficient to cover the deposits or place in trust a sufficient amount of federal or state securities to cover the deposits.

History. Ga. L. 1949, p. 138, § 7.

47-2-31. Investment powers; power to employ agents as investment advisers and to make investments.

1. The board of trustees shall be the trustees of the funds and shall have full power to invest and reinvest the assets of the retirement system and to purchase, hold, sell, assign, transfer, and dispose of any securities and other investments in which assets of the retirement system have been invested, any proceeds of any investments, and any money belonging to the retirement system; provided, however, that such power shall be subject to all terms, conditions, limitations, and restrictions imposed by Article 7 of Chapter 20 of this title, the “Public Retirement Systems Investment Authority Law.”
2. The board of trustees is authorized to employ agents, including, but not limited to, banks or trust departments, and to contract with such agents for their services as investment advisers and counselors who will make recommendations for investments and make investments, if the board of trustees so authorizes.

History. Ga. L. 1949, p. 138, § 7; Ga. L. 1963, p. 546, § 1; Ga. L. 1968, p. 1356, § 5; Ga. L. 1995, p. 651, § 1; Ga. L. 2000, p. 2, § 4; Ga. L. 2005, p. 535, § 6/HB 460; Ga. L. 2006, p. 93, § 1/SB 466.

47-2-32. Personal interest in gains or profits from investments made by the board of trustees; unauthorized use of assets of the retirement system.

Except as otherwise provided in this chapter, no trustee or employee of the board of trustees shall have any personal interest in the gains or profits from any investment made by it or use in any manner, directly or indirectly, for himself or as an agent, the assets of the retirement system, except to make such payments as are authorized by the board of trustees in accordance with this chapter.

History. Ga. L. 1949, p. 138, § 7.

47-2-33. Plan year designated.

For purposes of complying with federal Internal Revenue Service rules and regulations, the plan year for this retirement system shall be the 12 month period beginning on July 1 of each year.

History. Code 1981, § 47-2-33 , enacted by Ga. L. 2009, p. 947, § 13/HB 202.

Effective date. —

This Code section became effective May 11, 2009.

47-2-50. Funds in which assets of the retirement system to be held.

All the assets of the retirement system shall be credited, according to the purpose for which they are held, among three funds, to be known as the “annuity savings fund,” the “pension accumulation fund,” and the “expense fund.”

History. Ga. L. 1949, p. 138, § 8; Ga. L. 1973, p. 900, § 2.

47-2-51. Annuity savings fund and employee contributions; deductions; effect of default with respect to employer contributions; payments, withdrawal, or transfer of funds.

1. The annuity savings fund shall be the fund in which shall be accumulated the contributions deducted from the compensation of members in order to provide for their annuities. Contributions to and payments from the annuity savings fund shall be made as follows:
   1. Each employer shall cause 5 percent of the earnable compensation to be deducted from the salary of each member for each and every payroll period; but the employer shall not have any such deduction taken from the compensation of a member who elects not to contribute if he has attained 65 years of age or has completed 35 or more years of service. In determining the amount earnable by a member in a payroll period, the employer may consider the annual rate of compensation payable to such member on the first day of the payroll period as continuing throughout such payroll period, and it may omit the deduction from compensation for any period less than a full payroll period if the employee was not a member on the first or last day of the payroll period. In order to facilitate the making of deductions, the employer may modify the deductions required of any member but not by more than one-tenth of 1 percent of the annual compensation from which such deductions are to be made. Each employer shall immediately pay amounts deducted to the board of trustees, in such manner as the board of trustees shall prescribe, which amounts shall be credited by the board of trustees to the member’s account in the annuity savings fund. Beginning July 1, 1980, the employee contributions required under this chapter shall be paid as provided in Code Section 47-2-54;
   2. The deductions under paragraph (1) of this subsection shall be made notwithstanding that the minimum compensation provided for by law for any member shall be reduced thereby. Every member shall be deemed to consent and agree to the deductions made under paragraph (1) of this subsection; and payment of salary or compensation less such deductions shall be a full and complete discharge and acquittance of all claims and demands whatsoever for the services rendered by such person during the period covered by such payment, except as to the benefits provided under this chapter;
   3. In addition to the contributions deducted from the compensation of members under paragraph (1) of this subsection and subject to the approval of the board of trustees and such conditions as it may prescribe, any member may redeposit in the annuity savings fund, by a single payment or by an increased rate of contribution, all or any part of amounts that were previously withdrawn from it under this chapter; and
   4. Notwithstanding paragraphs (1) through (3) of this subsection, no deductions shall be made from a member’s salary if the employer’s contribution as to such member is in default.
2. The accumulated contributions of a member, which contributions are withdrawn by him or are payable in the event of his death, shall be paid from the annuity savings fund. Upon the retirement of a member, his accumulated contributions shall be transferred from the annuity savings fund to the pension accumulation fund.

History. Ga. L. 1949, p. 138, § 8; Ga. L. 1973, p. 900, § 3; Ga. L. 2000, p. 131, § 1; Ga. L. 2019, p. 783, § 1/SB 55.

The 2019 amendment, effective July 1, 2019, in paragraph (a)(3), substituted “amounts that were previously withdrawn from it under this chapter; and” for “amounts that he previously withdrew from it under this chapter; or, subject to such approval and conditions, any member may deposit therein, by a single payment or by an increased rate of contribution, an amount computed to be sufficient to purchase an additional annuity which, together with his prospective retirement allowance, will provide for him a total retirement allowance of not more than one-half of his average final compensation, provided that for this purpose a member shall be deemed to have retired at age 65 and amounts earned after reaching that age shall not be included in average final compensation. Such additional amounts so deposited shall become a part of the member’s accumulated contributions, provided that upon retirement they shall be treated as excess contributions returnable to the member as an annuity of equivalent actuarial value and shall not be considered in computing the pension; and”.

47-2-51.1. Supplemental Guaranteed Lifetime Income annuities.

1. For the purposes of this Code section, the term:
   1. “401(k) plan” means the State of Georgia Employees’ Qualified Trust Deferred Compensation Plan.
   2. “457(b) plan” means the State of Georgia Employees’ Deferred Compensation Plan.
   3. “Contingent annuitant” means an individual designated by an eligible retired member to receive survivor’s benefits from an SGLI annuity.
   4. “Eligible retired member” means an individual in retirement, whether retirement is service based or due to disability, who has at least ten years of creditable service or five years of creditable service if such retired member became a member before July 1, 1968, provided that such individual has not elected a partial lump sum distribution under option six pursuant to subsection (e.4) of Code Section 47-2-121.
   5. “SGLI annuity” means a Supplemental Guaranteed Lifetime Income annuity established by the board of trustees pursuant to this Code section.
2. On or after January 1, 2021, subject to the approval of the board of trustees and such conditions as it may prescribe and the applicable requirements of the federal Internal Revenue Code, the 401(k) plan, the 457(b) plan, and the provisions of this Code section, an eligible retired member may transfer some or all account funds from his or her 401(k) plan or 457(b) plan into an account under the Employees’ Retirement System of Georgia in order to purchase an SGLI annuity, which shall supplement the member’s retirement allowance under this chapter.
3. An eligible retired member may only purchase up to two SGLI annuities and may only purchase an SGLI annuity during the period of time beginning on the commencement date of such member’s retirement allowance under this chapter and ending on December 31 of the calendar year in which such member attains age 70 or in which such member’s retirement allowance commences, whichever is later.
4. An SGLI annuity shall commence on the first day of the month in which both the eligible retired member’s written application and purchase amount are received by the board of trustees.
5. An eligible retired member’s election to purchase an SGLI annuity shall be irrevocable upon the retirement system’s issuance of the first monthly payment of the SGLI annuity.
6. 1. An eligible retired member may only purchase an SGLI annuity by transferring at least $25,000.00 in aggregate from his or her 401(k) plan or 457(b) plan.
   2. 1. Such transferred amounts shall be actuarially converted to a monthly annuity for the retired member’s lifetime only as described in Code Section 47-2-120.
      2. The actuarial assumptions used to determine the actuarial cost of an SGLI annuity shall be those recommended by the retirement system’s actuary and approved by the board of trustees. Such actuarial assumptions may be changed from time to time upon approval of the board of trustees.
      3. The intent of this paragraph is to provide that an eligible retired member shall pay for the entire actuarial cost of an SGLI annuity.
7. 1. Provided that the applicable terms of the 401(k) plan or the 457(b) plan permit such use, and subject to any applicable conditions or limitations on such use, an eligible retired member may transfer some or all of his or her 401(k) plan or 457(b) plan account funds to the annuity savings fund established pursuant to Code Section 47-2-51 in order to purchase an SGLI annuity.
   2. Any such transfer shall be in compliance with the provisions of Section 401(a)(31) of the federal Internal Revenue Code and shall be recorded in the eligible retired member’s SGLI annuity record.
   3. All of an eligible retired member’s funds transferred to the annuity savings fund shall be expended in full as the purchase amount for the SGLI annuity.
   4. An eligible retired member shall not be permitted to purchase an SGLI annuity with funds that are not transferred from such member’s 401(k) plan or 457(b) plan account.
8. 1. The sum of an eligible retired member’s retirement allowance calculated as a monthly annuity for such member’s lifetime as of the commencement date of such retirement allowance and any SGLI annuities calculated as a monthly annuity for such member’s lifetime shall not exceed 90 percent of his or her highest month of earnable compensation. An eligible retired member shall not be permitted to purchase an SGLI annuity that would cause such 90 percent limit to be exceeded.
   2. If such limited amount exceeds the limits of Section 415(b) of the federal Internal Revenue Code, such excess shall be paid from the Supplemental Retirement Benefit Plan authorized by the board of trustees, which provides for benefit payments in excess of such Section 415(b) limitations.
9. 1. An eligible retired member shall elect how to receive an SGLI annuity, either as an annuity for the retired member’s lifetime only or as any of the optional forms of payment specified in Code Section 47-2-121 with the exception of option six under subsection (e.4) of such Code section, even if the annuity payment option selected for the SGLI annuity is different from that elected by the member with respect to his or her retirement allowance under this chapter.
   2. The SGLI optional form calculation shall be based on the age of the eligible retired member and such member’s contingent annuitants, if applicable, as of the commencement date of the SGLI annuity.
   3. An eligible retired member may elect an SGLI annuity that permits a refund of the balance of the purchase amount to the member’s contingent annuitants or estate in the event the retired member and his or her contingent annuitants, if applicable, die prior to receiving total SGLI annuity payments that equal or exceed the SGLI annuity purchase amount. Unless the terms of the SGLI annuity form as elected by an eligible retired member provide for such refund, no part of the SGLI purchase amount shall be refunded or paid to any person, estate, or other entity upon the death of the retired member or any contingent annuitant.
10. 1. An SGLI annuity shall be subject to increases and decreases in the monthly annuity amount payable based on the form and terms of the SGLI annuity purchased by the retired member.
    2. SGLI annuities shall not be eligible for ad hoc or other postretirement benefit increases approved by the board of trustees, including cost-of-living adjustments, pursuant to Code Section 47-2-29.
    3. No interest shall be paid on amounts transferred to the annuity savings fund for purposes of purchasing an SGLI annuity.
11. 1. An eligible retired member who elects to purchase an SGLI annuity shall not be permitted to receive a partial lump sum distribution under option six pursuant to subsection (e.4) of Code Section 47-2-121.
    2. Any requirements under this chapter relating to suspension of benefits for rehired retirees shall not apply to SGLI annuity payments.
    3. No additional creditable service shall be granted for any purpose under this chapter as a result of the transfer of any funds from a 401(k) plan or 457(b) plan for the purchase of an SGLI annuity; nor shall such purchase otherwise be considered in computing a member’s retirement allowance.
12. Any other provision of law notwithstanding, the board of trustees may suspend issuance of new SGLI annuities at any time. Such a suspension shall be prospective in operation and shall not affect SGLI annuities already in effect. Following such a suspension, the board of trustees in its discretion may reinstate the issuance of SGLI annuities at any time.
13. 1. The administration of the SGLI annuity requires that SGLI purchase costs vary from time to time and members shall not have any right to any particular purchase price.
    2. SGLI annuity payments shall be subject to the minimum distribution rules of federal Internal Revenue Code Section 401(a)(9).

History. Code 1981, § 47-2-51.1 , enacted by Ga. L. 2019, p. 783, § 2/SB 55.

Effective date. —

This Code section became effective July 1, 2019.

U.S. Code.

Section 415(b) of the federal Internal Revenue Code, referred to in this Code section, is codified at 26 U.S.C. § 415 and concerns the limitations on benefits and contributions under qualified plans.

47-2-52. Employer’s duty to deduct and report employee contributions; duty of chief fiscal officer to remit employee contributions; effect of failure to comply.

Each employer responsible for the payment of compensation to contributing members shall deduct and collect from each member’s salary the employee contributions required under the retirement system and shall make a monthly report of such actions in such manner and form as are required by the chief fiscal officer of his employer. Such deductions may be made from future payments or reimbursement check to the employer. It shall be the duty of the chief fiscal officer of each employer to make monthly remittance of employees’ contributions to the board of trustees. Should any employer fail to collect employee contributions or to make reports as required in this Code section, the appropriate employer shall withhold all funds allotted to such employer until he has fully complied with this Code section.

History. Ga. L. 1949, p. 138, § 13.

47-2-53. Effect of failure of any employee, employer, or reporting official to make contributions or to make reports with respect to employment and membership.

Any other provisions of law to the contrary notwithstanding, if any employee, his employer, or the designated reporting official fails to make such reports properly as are required under this chapter with respect to employment or membership or to make contributions, the board of trustees, after having exhausted all administrative efforts to obtain such reports or contributions, is authorized to and shall declare null and void any and all benefits which would have otherwise accrued to the employee if the proper reports and contributions had been made, provided that those contributions which had been previously credited to the individual’s annuity savings fund shall be forthwith refunded. In addition, such individual shall no longer be a member nor henceforth be eligible for membership.

History. Ga. L. 1961, p. 143, § 6; Ga. L. 1973, p. 900, § 10.

47-2-54. Payment of state employee contributions on behalf of employees; inclusion of contributions in compensation for determining benefits; adjustment in compensation of state employees; “pick-up” contributions.

1. As used in this Code section, the term “member” shall not include a member who, prior to July 1, 1980, elected to cease making contributions to the retirement system.
2. On and after July 1, 1980, each employer shall pay to the retirement system, on behalf and to the credit of each member during each and every payroll period (1) the employee membership contributions specified in Code Section 47-2-51 for membership service acquired after June 30, 1980, and (2) the group term life insurance contributions required under Code Section 47-2-128 for group term life insurance coverage, except that each employer shall continue to cause to be deducted from the earnable compensation of each member for each and every payroll period one-half of 1 percent of his earnable compensation.
3. Of the one-half of 1 percent deducted from the earnable compensation of members, one-quarter of 1 percent shall be credited to each member’s account in the annuity savings fund, and the remaining one-quarter of 1 percent shall be credited to the group term life insurance fund, as provided in Code Section 47-19-10, in lieu of the deduction required under Code Section 47-2-128. If a member is not covered by group term life insurance, the entire one-half of 1 percent deducted from his earnable compensation shall be credited to his individual account in the annuity savings fund.
4. The monthly employee contributions made by the employer on behalf of any member under this Code section shall be used in the computation of the member’s earnable compensation for the purpose of computing retirement benefits and group term life insurance payments, if applicable.
5. All members shall retain, have, and be subject to all other rights, privileges, obligations, and duties specified by other provisions of this chapter; and all such other provisions shall remain of full force and effect with respect to any matter not specifically provided for in this Code section.
6. With respect to members covered by Code Section 47-2-244, the employers shall pay employee contributions on the same basis as under subsection (b) of this Code section. Such members shall continue to have deducted from their earnable compensation the additional amount of employee contributions required by Code Section 47-2-244.
7. With respect to any persons who have retired or who will retire under Code Section 47-2-244, the contributions paid under subsection (e) of this Code section shall be included in current salary and used for the purpose of computing the monthly retirement benefits under Code Section 47-2-244 and for the purpose of computing group term life insurance payments, if applicable. The monthly retirement benefit of each person who retired before July 1, 1980, shall be increased accordingly, effective July 1, 1980.
8. This Code section shall not apply to city or county officials or employees who are members of the retirement system but who are considered state employees only for the purpose of membership in the retirement system, provided that this Code section shall apply to officials and employees of county boards of health who are members of the retirement system.
9. It is determined by the General Assembly of Georgia that an adjustment in the compensation of state employees is necessary to assure the future actuarial soundness of the Employees’ Retirement System of Georgia and to preserve and protect the fiscal integrity of the Employees’ Retirement System of Georgia so as to ensure the future payment of retirement benefits and allowances to those entitled to same. Therefore, in addition to the employee membership contributions required by subsections (b) and (c) of this Code section, from and after July 1, 1982, as an adjustment in compensation, each employer shall cause to be deducted from the earnable compensation of each member for each and every payroll period an additional 1 percent of such earnable compensation. This additional 1 percent deducted from the earnable compensation of members shall be paid monthly to the board of trustees and shall be credited to the individual accounts of the members in the annuity savings fund. This subsection shall not be construed and is not intended so as to have any effect whatsoever on any amounts of contributions paid to any retirement system other than the Employees’ Retirement System of Georgia.
10. The employee contributions described in this Code section that are credited to the member’s annuity savings account, although designated as employee contributions, are being paid by the employer as “pick-up” contributions in accordance with Section 414(h) of the federal Internal Revenue Code. As such, these contributions are mandatory and no member is entitled under any circumstances to receive such contributions in cash in lieu of having them contributed to the retirement system. Such contributions shall be 100 percent vested for all purposes under the retirement system.

History. Ga. L. 1980, p. 925, § 3; Ga. L. 1982, p. 3, § 47; Ga. L. 1982, p. 1163, §§ 1, 3; Ga. L. 1985, p. 209, § 1; Ga. L. 2007, p. 176, § 1/HB 448; Ga. L. 2009, p. 947, § 14/HB 202.

The 2009 amendment, effective May 11, 2002, added subsection (j).

47-2-55. Pension accumulation fund; purposes; employer contributions; crediting of interest and dividends earned on funds of the retirement system.

The pension accumulation fund shall be the fund in which shall be held the reserves for all annuities in force and from which shall be paid all annuities and all benefits in lieu of annuities under this chapter. If a beneficiary is restored to membership, his or her annuity reserve shall be transferred from the pension accumulation fund to his or her individual account in the annuity savings fund. The pension accumulation fund shall also be the fund in which are accumulated all reserves for the payment of all pensions and other benefits payable from contributions made by employers and from which are paid all such pensions and other benefits. Employer contributions shall consist of a percentage of the earnable compensation of members, to be known as the “normal cost contribution,” and an additional percentage of such earnable compensation, to be known as the “unfunded accrued liability contribution.” These contributions shall be borne by appropriations from state and federal funds. The percentage rate of each portion of the employer contribution shall be fixed on the basis of the liabilities of the retirement system, as shown by actuarial valuation, as provided for in subsection (b) of Code Section 47-2-26, subject to the provisions of Code Section 47-20-10. All interest and dividends earned on the funds of the retirement system shall be credited to the pension accumulation fund. Once each year the board of trustees shall transfer from the pension accumulation fund to the annuity savings fund such amounts as are sufficient to allow regular interest on the balances of the individual accounts of members in the annuity savings fund.

History. Ga. L. 1949, p. 138, § 8; Ga. L. 1964, p. 119, § 2; Ga. L. 1973, p. 900, §§ 5, 6, 7, 10; Ga. L. 2005, p. 535, § 7/HB 460; Ga. L. 2006, p. 93, § 1/SB 466.

47-2-56. Maintenance of annuity and pension reserves and payment of benefits under this chapter as obligations of the pension accumulation fund; permissible uses of assets of the fund.

The maintenance of annuity reserves and pension reserves, the crediting of regular interest to the annuity savings fund under Code Section 47-2-55, and the payment of all pensions, annuities, retirement allowances, refunds, and other benefits granted under this chapter shall be obligations of the pension accumulation fund, except as provided in paragraph (3) of subsection (c) of Code Section 47-2-128. All assets of the pension accumulation fund and all income, interest, and dividends derived from deposits and investments shall be used for the payment of such obligations and for no other purposes.

History. Ga. L. 1949, p. 138, § 11; Ga. L. 1973, p. 900, § 9; Ga. L. 1991, p. 130, § 1.

47-2-57. Certification of normal cost and unfunded accrued liability contribution rates to employers; provision in employer’s budget for employer contributions.

On or before June 1 of each year, the normal cost and unfunded accrued liability contribution rates, as determined on the basis of the last actuarial valuation, shall be certified by the board of trustees to the director or chief administrative officer of each employer having members in its employ. Each such employer shall make provision in its annual budget for funds with which to pay to the board of trustees an amount equal to the normal cost contributions and the unfunded accrued liability contributions on the earnable compensation of all contributing members under their administration and for an additional amount as expense for the operation of the retirement system.

History. Ga. L. 1949, p. 138, § 8; Ga. L. 1973, p. 900, § 10; Ga. L. 2005, p. 535, § 8/HB 460.

47-2-58. [Reserved] Commencement date for contributions to retirement system.

History. Repealed by Ga. L. 2010, p. 1207, § 6, effective July 1, 2010.

Editor’s notes.

This Code section was based on Ga. L. 1949, p. 138, § 8; Ga. L. 1973, p. 900, § 10.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-59. Effective date of chapter; effect of budget appropriations on obligation of state agency or other employer to make contributions.

This chapter shall become effective on February 3, 1949, but neither a state agency nor any other employer or member shall be obligated to make contributions for the pensions and annuities under this chapter until after that agency or other employer has made provision in its annual budget for funds for the contribution of its part of such pensions and annuities.

History. Ga. L. 1949, p. 138, § 16.

47-2-60. Expense fund; purposes.

The expense fund shall be the fund to which shall be credited state or federal funds, or both, to pay the administrative expense of the retirement system and from which shall be paid all expenses incurred in the administration and operation of the retirement system.

History. Ga. L. 1949, p. 138, § 8; Ga. L. 1973, p. 900, § 10.

47-2-70. Determination of membership; termination of membership.

1. After January 1, 1950, any person who becomes an employee of any employer which operates under a merit system of personnel administration and which is covered by the retirement system shall become a member of the retirement system as a condition of his or her employment, except as otherwise specifically excluded.
2. The membership of any person shall terminate if he or she retires under this retirement system, withdraws his or her contributions, or renders less than one year of service within a period of five consecutive years as a member. No benefit under the retirement system shall accrue to a member’s account while he or she is not in service as an employee and no contribution shall be made to the retirement system by the member, the state, or any other employer during any such time.
3. The board of trustees may continue the membership of any person while such person is on leave of absence with stipend for professional training when such leave is approved in writing by the employer for which the employee renders service, provided that a member who receives a stipend while on leave for professional training shall make a monthly contribution to the retirement system, which contribution shall be the same basic percentage of his or her salary as an employee as he or she contributed in the last month prior to the effective date of leave. A member shall be considered as being in service while on such leave.

History. Ga. L. 1949, p. 138, § 3; Ga. L. 1951, p. 394, § 2; Ga. L. 1953, Jan.-Feb. Sess., p. 349, § 2; Ga. L. 1959, p. 107, § 2; Ga. L. 2010, p. 1207, § 7/SB 436.

The 2010 amendment, effective July 1, 2010, inserted “or her” near the end of subsection (a); deleted former subsection (b), which read: “Any person who was an employee during the fiscal year ending June 30, 1949, or who becomes an employee prior to January 1, 1950, shall become a member unless prior to January 1, 1950, he files with the board of trustees, on a form provided by it, a notice of his election not to be included in the membership of the retirement system, together with a duly executed waiver of all present and prospective benefits which would otherwise accrue to him by participating in the retirement system. Such an employee may thereafter apply for and be admitted to membership, but without credit for service rendered after July 1, 1949, and prior to the time he becomes a member and without prior service credit, unless he pays into the retirement system the amount of deductible contributions that would have been paid by such member together with interest on such amount equal to the amount of interest earned by the retirement system at 3 1/2 percent per annum had the amounts been paid in during the period. Upon making such payments, he shall be entitled to all service credits from the year 1949.”; redesignated former subsections (c) and (d) as present subsections (b) and (c), respectively; in present subsection (b), inserted “or she” twice and inserted “or her” in the first sentence; and, in the first sentence of present subsection (c), inserted “or her” and inserted “or she”.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-70.1. Employees of new state agencies.

1. As used in this Code section, the term:
   1. “Employee” means full-time officers and employees of a new state agency; provided, however, that such term shall not mean an individual classified by an employer as an independent contractor or a leased employee within the meaning of Section 414(n) of the Internal Revenue Code, even if such individual is later reclassified by the Internal Revenue Service as a common law employee.
   2. “Employer” means a new state agency paying the compensation of an employee.
   3. “New state agency” means any department, division, board, bureau, commission, institution, or other agency of the state or any state public authority which first becomes established or active on or after July 1, 1992.
   4. “State public authority” means any public authority or public corporation created by general law to carry out state purposes or functions, and the term does not include public authorities created by general law to carry out purposes or functions within or on behalf of counties, municipalities, or other political subdivisions and which are activated by action of individual political subdivisions.
2. Except as otherwise provided by subsection (c) of this Code section, the employees of a new state agency shall be members of the retirement system as a condition of employment without the necessity of any further amendment to this chapter to include specifically such employees as members of the retirement system.  The employers of such employees shall have the same duties and obligations that are applicable to other employers under the retirement system.  The employees of new state agencies shall be subject to the provisions of Code Section 47-2-334, except that if a member of the retirement system becomes an employee of a new state agency without any break in service, the member shall retain the same status which the member possessed at the time of becoming an employee of the new state agency.
3. If the law which establishes or activates a new state agency prohibits officers or employees of the new state agency from being members of the retirement system or limits membership to specified officers or employees of the new state agency, then the provisions of such law shall control over the provisions of subsection (b) of this Code section.
4. 1. As used in this subsection, the term:
      1. “Corporation” means the Georgia Lottery Corporation created by Code Section 50-27-4.
      2. “Section 401(k) plan” means the deferred compensation plan offered by the state for public employees pursuant to Section 401(k) of the federal Internal Revenue Code on July 1, 1998, as now or subsequently amended.
      3. “Termination date” means the earlier of:
         1. The date on which the corporation receives a favorable ruling from the federal Internal Revenue Service as to the corporation’s participation in the Section 401(k) plan; or
         2. The date on which the corporation establishes a tax qualified retirement plan for its officers and employees.
   2. Notwithstanding the provisions of subsection (c) of this Code section, no person employed as an officer or employee of the corporation on or after the termination date shall be a member of this retirement system. Any member who on the termination date is a member of this retirement system may make an irrevocable election to retain membership in this retirement system by notifying the board of trustees in writing not later than 60 days following the termination date. Any person who so elects to remain a member of this retirement system shall not be eligible to participate in any tax qualified retirement plan offered by such corporation.
   3. If the corporation participates in the Section 401(k) plan, it shall not be authorized to maintain for its officers and employees any tax qualified retirement plan other than the plan qualified under Section 457 of the federal Internal Revenue Code on July 1, 1998.
   4. The corporation’s participation in either the Section 401(k) plan or any tax qualified retirement plan maintained by the corporation shall be subject to the following conditions:
      1. The maximum percentage of a participant’s annual salary which the corporation may pay into the plan for or on behalf of the participant shall not exceed 7 1/2 percent; and
      2. Each participant shall have a vested interest in employer contributions in accordance with the schedule in the subaccount of the Section 401(k) plan providing for employer contributions which is in existence on July 1, 1998, as now or hereafter amended.

History. Code 1981, § 47-2-70.1 , enacted by Ga. L. 1992, p. 2176, § 1; Ga. L. 1998, p. 773, § 1; Ga. L. 2009, p. 947, § 15/HB 202.

The 2009 amendment, effective May 11, 2009, added the proviso at the end of paragraph (a)(1).

47-2-71. Membership in Employees’ Social Security Coverage Group.

1. Any other provisions of law to the contrary notwithstanding, and pursuant to Article VII, Section III, Paragraph I and Article III, Section X of the Constitution of Georgia and Chapter 18 of this title, there is established as of July 1, 1956, Division A of the Employees’ Retirement System of Georgia as a separate coverage group to be specifically known as the “Employees’ Social Security Coverage Group.”
2. Any person who joins the retirement system as a contributing member on or after the execution date of the contract extending social security coverage shall become a member of Division A.
3. The retirement allowance of any member of Division A who retires under this chapter and accepts employment from any state department or any agency which is supported in whole or in part by state funds, regardless of the source of such funds, shall be suspended during such time of his or her employment. If he or she is employed in a department subject to this chapter, he or she shall again become a member of Division A but shall contribute only the required social security tax. Upon separation of such member from state employment for any cause, all rights shall be vested in such member the same as if he or she had continued under his or her option to retire.
4. Any other provisions of law to the contrary notwithstanding, any required employee tax for social security coverage not otherwise retained by employer fiscal officers shall be deducted from each Division A member’s individual annuity savings account by the retirement system for payment of such required tax. If the member’s annuity savings account is insufficient to cover the required amount of employee tax, it shall be the duty of the fiscal officer of his or her employer to deduct from the current salary of the member such amounts as are necessary for payment of the employee tax. For those members of Division A covered for social security, it shall be the duty of the fiscal officers of the various employers to retain from each of the 5 1/2 percent employee-7 1/2 percent employer contributions for retirement system purposes, 2 percent of the member’s first $4,200.00 annual wages, such amount to apply toward the employee-employer tax required under the Social Security Act. Any additional rate of employee-employer tax for social security shall result in a corresponding increase in the amount of tax payable by the employee and employer. All employee-employer taxes required under the Social Security Act after December 31, 1956, shall be retained by the fiscal officers of the various employers and reported to the board of trustees in accordance with rules and regulations established by the board of trustees. In order to facilitate the making of deductions and to simplify the reporting thereof for those members of Division A covered for social security, the board of trustees shall adopt such tables of employer and employee contributions as will result in uniform monthly contributions to the retirement system throughout the year. Such tables as adopted by the board of trustees shall not be placed in effect prior to January 1, 1963.
5. Any member of Division A who has reached age 65 may, upon written application to and approval by the board of trustees, discontinue contributions which provide retirement benefits under this chapter. However, the employee tax provided under the Social Security Act shall be paid by the member.

History. Ga. L. 1956, p. 54, § 6; Ga. L. 1957, p. 283, §§ 8, 9; Ga. L. 1959, p. 107, § 7; Ga. L. 1962, p. 54, §§ 1, 2; Ga. L. 1967, p. 751, § 9; Ga. L. 1973, p. 706, § 1; Ga. L. 1983, p. 3, § 63; Ga. L. 2010, p. 1207, § 8/SB 436.

The 2010 amendment, effective July 1, 2010, rewrote this Code section.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-72. Procedure for electing not to become a member.

Any other provision of this article to the contrary notwithstanding, any person who first becomes an employee of an employer at age 60 or later may elect not to become a member of this retirement system. Such election shall be made in writing to the board within 30 days of first becoming an employee of an employer; otherwise, the person shall become a member of this retirement system. The election provided for in this subsection shall be irrevocable.

History. Code 1981, § 47-2-72 , enacted by Ga. L. 1998, p. 171, § 1; Ga. L. 2010, p. 1207, § 9/SB 436.

The 2010 amendment, effective July 1, 2010, deleted the former subsection (a) designation and deleted former subsection (b), which read: “Any active member of this retirement system on July 1, 1998, who was age 60 or older when he or she first became a member of this retirement system may elect to withdraw his or her membership and receive the total of his or her employee contributions with regular interest thereon. Such election shall be made in writing to the board not later than August 1, 1998; otherwise, the member shall remain a member of this retirement system. The election provided for in this subsection shall be irrevocable.”

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-73. Election of retirement system by members of Georgia Judicial Retirement System; effect of subsequent legislation.

1. 1. Any provision of this chapter or Chapter 23 of this title to the contrary notwithstanding, any member of the Georgia Judicial Retirement System who is vested for a normal retirement benefit and who without a break in service becomes the head of a state department or agency or who is appointed by the Governor to a full-time salaried position on a state board or commission may make a one time irrevocable election to remain a member of the Georgia Judicial Retirement System or to become a member of this retirement system.
   2. If a person subject to this subsection elects to remain a member of the Georgia Judicial Retirement System, the employer and employee shall make all contributions to such retirement system and perform such other acts as are required by law or regulation.
   3. This subsection shall be applicable to each person who was a member of the Georgia Judicial Retirement System on July 1, 2000, and to any person who becomes a member after that date. Any person eligible to make the election provided for in this subsection shall do so in writing to the board of trustees of this retirement system and the Board of Trustees of the Georgia Judicial Retirement System not later than September 30, 2000, or within 60 days after the date he or she became subject to this Code section. Once made, the election is irrevocable.
   4. Any person subject to this subsection who elects to become a member of this retirement system may have accumulated contributions under the Georgia Judicial Retirement System transferred to this retirement system. The Board of Trustees of the Georgia Judicial Retirement System shall pay to the board of trustees of this retirement system all employer and employee contributions made by or on behalf of the member, together with regular interest. The member shall be granted only so much creditable service as such amount will warrant without creating any accrued actuarial unfunded liability as to this retirement system; provided, however, that such service credits shall not be used in determining the qualifications of a member for benefits other than vested rights or disability, death, or normal service retirement allowances.
2. The provisions of this Code section shall not become a part of the employment contract and shall be subject to subsequent legislation; provided, however, that no person who has made the election provided by this Code section shall be affected by any subsequent legislation.

History. Code 1981, § 47-2-73 , enacted by Ga. L. 2000, p. 1693, § 1.

47-2-90. Rules and regulations with regard to credit for service; credit for service in the Georgia National Guard, Georgia State Guard, and General Assembly.

1. The board of trustees shall establish rules and regulations setting forth the amount of service in a year which is equivalent to one year of creditable service.
2. In no case shall more than one year of service be creditable for all service in one calendar year.
3. One year of creditable service shall be given for each year of service in the Georgia National Guard, Georgia State Guard, or the General Assembly, provided that no credit shall be given for such service unless the individual was a member of the retirement system at that time; provided, further, that no more than five years of creditable service may be so obtained.

History. Ga. L. 1949, p. 138, § 4; Ga. L. 1951, p. 394, § 5; Ga. L. 1952, p. 175, § 3; Ga. L. 2010, p. 1207, § 10/SB 436.

The 2010 amendment, effective July 1, 2010, deleted “, provided that creditable service performed as a member of the General Assembly shall be in addition to all other service” following “year” at the end of subsection (b).

Cross references.

Effect of transfer to state retired list for members of organized militia, § 38-2-9 .

Creditable service not allowed for military service from which discharge was other than honorable, § 47-1-11 .

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-91. Credit for accumulations of forfeited annual and sick leave.

1. As used in this Code section, the term:
   1. “Classified member” means a member of the retirement system who is in the classified service as defined in Code Section 45-20-2.
   2. “Commissioner” means the commissioner of administrative services provided for by Code Section 50-5-1.
   3. “Compensatory time” means time off from work which is used in lieu of annual or sick leave to offset overtime service rendered by an employee when the employee is compensated by a fixed salary and is not financially compensated for such overtime service.
   4. “Elected state official” means the Governor, Lieutenant Governor, each member of the Public Service Commission, the Secretary of State, Attorney General, State School Superintendent, Commissioner of Insurance, Commissioner of Labor, Commissioner of Agriculture, each Justice of the Supreme Court, and each Judge of the Court of Appeals.
   5. “Unclassified member” means any member of the retirement system who is in the unclassified service as defined in Code Section 45-20-2 or who is otherwise not covered by the rules and regulations of the State Personnel Board, including elected state officials.
2. 1. Accumulated days of forfeited annual and sick leave for which a member has not been paid shall constitute creditable service if such member has at least six months of such forfeited leave at the time of the member’s retirement. The member shall be given one month of creditable service for each 20 days of forfeited annual and sick leave. Upon retirement of a classified member, the employer shall certify to the board of trustees the total amount of that member’s forfeited annual and sick leave based on leave records for periods of service where employers have maintained adequate leave records. For periods of service where no leave records are available for classified members, forfeited leave for an undocumented period may be computed as provided in subsection (i) of this Code section. The determination of accumulated days of forfeited annual and sick leave for unclassified members shall be based on leave records for periods of service where employers have maintained adequate leave records. For periods of service where no leave records are available, forfeited leave for unclassified employees shall be computed as follows:
      1. When 15 years or more of leave records are available for an unclassified member, the determination of forfeited leave for undocumented periods shall be computed as provided in subsection (i) of this Code section; or
      2. When less than 15 years of leave records are available for an unclassified member, the determination of forfeited leave for undocumented periods shall be based on the one-year average amount of forfeited annual and sick leave calculated by the commissioner pursuant to subsection (f) of this Code section and as provided in subsection (g) of this Code section, subject to the limitation in subsection (j) of this Code section.
   2. For retirements that become effective prior to July 1, 2022, for both classified and unclassified members, each employer shall contribute the same amount as would have been contributed by the employer had the member obtaining creditable service for forfeited annual and sick leave remained in state employment without change in compensation for a period of time equal to the amount of forfeited annual and sick leave for which creditable service is obtained.
3. For unclassified members, the maximum number of days of annual and sick leave which may be accumulated in one year shall be in accordance with the rules and regulations of the State Personnel Board governing employees in classified service, as defined in Code Section 45-20-2.
4. For the purposes of this Code section, compensatory time shall not be applicable to elected state officials and no elected state official may offset any annual or sick leave taken by any such official by any compensatory time which might otherwise be applicable to such official.
5. When accumulated forfeited annual and sick leave is claimed for the purposes of this Code section by an elected state official based on records maintained by or pursuant to the order or supervision of the elected state official, any such accumulated annual and sick leave accepted by the board of trustees shall, in addition to such records, be based on the elected state official’s sworn statement that the amount of accumulated forfeited annual and sick leave claimed by the elected state official is true and correct.
6. The commissioner shall select a random representative sample of employees who, as of June 30, 1985, have ten years or more of continuous service in the classified service as defined by Code Section 45-20-2. From an examination of the personnel records of the members in the sample, the commissioner shall calculate an annual average of the number of days of annual leave taken and an annual average of the number of days of sick leave taken by the members in the sample. The average days for annual leave taken and the average days for sick leave taken shall then each be deducted, respectively, from the maximum number of days of annual leave and the maximum number of days of sick leave which may be accumulated in one year under rules and regulations of the State Personnel Board by an employee in the classified service as defined by Code Section 45-20-2. The two figures resulting after making such reductions shall be added together and the resulting figure shall be forfeited annual and sick leave for each year of membership service for the purposes of subsection (g) of this Code section, subject to the limitation in subsection (j) of this Code section.
7. The average amount of forfeited annual and sick leave calculated by the commissioner pursuant to subsection (f) of this Code section shall be supplied by that officer to all employers. When less than 15 years of leave records are available, the determination of forfeited annual and sick leave for unclassified employees with undocumented periods may be certified by the employer based on the average amount of forfeited annual and sick leave supplied by the commissioner. The amount which may be so certified shall be calculated by multiplying the figure representing the one-year average of forfeited annual and sick leave by the number of years of membership service for which leave records were not available at the time of retirement, subject to the limitation in subsection (j) of this Code section.
8. For any member whose membership service includes service as both a classified and unclassified member, both classified and unclassified service may be considered in qualifying for undocumented forfeited annual and sick leave calculations based on 15 or more years where employers have maintained adequate records of annual and sick leave taken by members. When 15 or more years of leave records are available through a combination of both classified and unclassified service, forfeited annual and sick leave for an undocumented period may be computed as provided in subsection (i) of this Code section. When less than 15 years of leave records are available through a combination of both classified and unclassified service for a member, then the undocumented forfeited leave for the unclassified service shall be calculated pursuant to subsection (g) of this Code section and undocumented forfeited leave for classified service shall be calculated pursuant to subsection (i) of this Code section, subject to the limitation in subsection (j) of this Code section. The two calculations shall then be added together to determine the total amount of forfeited leave for the undocumented period.
9. The formula provided by this subsection may be utilized for computation of forfeited annual and sick leave during the undocumented periods of service described in paragraph (1) of subsection (b) and subparagraph (b)(1)(A) of this Code section. The formula is as follows:
   1. Compute the maximum earnable sick and annual leave for the undocumented period;
   2. Compute the total sick and annual leave taken for all periods in which documentation is available;
   3. Compute the average sick and annual leave taken per month by dividing the answer under paragraph (2) of this subsection by the total number of documented months;
   4. Multiply the answer under paragraph (3) of this subsection by the total number of months in the undocumented period; and
   5. Subtract the answer under paragraph (4) of this subsection from the answer under paragraph (1) of this subsection to determine total leave earned and not taken during the undocumented period.
10. For unclassified employees who have less than 15 years of leave records available, the determination of forfeited annual and sick leave shall be limited to the lesser of the amount calculated pursuant to subsections (f) and (g) of this Code section or the average of actual forfeited annual and sick leave for which leave records are available, whichever is less.
11. The board of trustees may adopt rules and regulations, not inconsistent with the provisions of this Code section, to aid in administering and carrying out the provisions of this Code section.

History. Ga. L. 1974, p. 1451, § 1; Ga. L. 1976, p. 393, § 1; Ga. L. 1979, p. 1022, § 1; Ga. L. 1985, p. 1624, § 2; Ga. L. 1993, p. 86, § 1; Ga. L. 2009, p. 752, § 1/SB 98; Ga. L. 2010, p. 1207, § 64/SB 436; Ga. L. 2012, p. 413, § 6/HB 805; Ga. L. 2022, p. 392, § 1/SB 343.

The 2009 amendment, effective July 1, 2009, substituted “State Personnel Administration” for “State Merit System of Personnel Administration” in paragraphs (a)(1), (a)(5) and in the first sentence of subsection (f).

The 2010 amendment, effective July 1, 2010, substituted “the State Personnel Administration” for “the state merit system” at the end of the third sentence of subsection (f).

The 2012 amendment, effective July 1, 2012, substituted “as defined in Code Section 45-20-2” for “of the State Personnel Administration provided for by Chapter 20 of Title 45” in paragraphs (a)(1) and (a)(5); substituted “administrative services provided for by Code Section 50-5-1” for “personnel administration provided for in Code Section 45-20-4” in paragraph (a)(2); deleted “paragraph (2) of” following “defined in” in subsection (c); and substituted “as defined by Code Section 45-20-2” for “of the State Personnel Administration” in the first and third sentences of subsection (f).

The 2022 amendment, effective July 1, 2022, inserted “retirements that become effective prior to July 1, 2022, for” in paragraph (b)(2).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

Ga. L. 2010, p. 1207, § 67, not codified by the General Assembly, provides that: “In the event of an irreconcilable conflict between a provision of Sections 62 through 64 of this Act and a provision of another Act enacted at the 2010 regular session of the General Assembly, the provision of such other Act shall control over this Act to the extent of the conflict.”

Ga. L. 2012, p. 413, § 1/HB 805, not codified by the General Assembly, provides that: “The purpose of this Act is to make conforming amendments and correct references in Title 47 of the Official Code of Georgia Annotated, relating to retirement and pensions, relative to the abolition of the State Personnel Administration and the transfer of certain functions of such agency to the Department of Administrative Services as provided by a separate Act.” The separate Act referred to is Ga. L. 2012, p. 446/HB 642, which became effective July 1, 2012, and which provides for the abolition of the State Personnel Administration and the transfer of functions.

Ga. L. 2012, p. 413, § 13/HB 805, not codified by the General Assembly, provides that: “This Act shall become effective on July 1, 2012, only if an Act abolishing the State Personnel Administration and providing for the transfer of certain functions of such agency to the Department of Administrative Services is enacted and becomes effective on that same date; otherwise, this Act shall not become effective and shall stand repealed on July 1, 2012.” Ga. L. 2012, p. 446/HB 642, effective July 1, 2012, provides for the abolition of the State Personnel Administration and the transfer of functions.

47-2-92. Reestablishment of service credit after withdrawal of accumulated contributions from this retirement system or the Teachers Retirement System of Georgia; payments required to obtain credit.

Any present member who has withdrawn accumulated contributions from either the Employees’ Retirement System of Georgia or the Teachers Retirement System of Georgia, or both, may, after two years of service as a contributing member, reestablish the creditable service for which the member would have been eligible if the accumulated contributions had not been withdrawn, provided that the member repays into the retirement system an amount equal to the amount withdrawn, together with regular interest at the rate of 4 1/4 percent per annum from the date of withdrawal to the date of repayment, which contributions and interest shall be placed in the participant’s individual account in the annuity savings fund. Upon receipt of notice from this retirement system to the Teachers Retirement System of Georgia that a member has repaid to this retirement system contributions previously withdrawn from the Teachers Retirement System of Georgia, the Teachers Retirement System of Georgia shall pay an employer contribution plus regular interest into the Employees’ Retirement System of Georgia. The amount of the employer contribution shall be 6 percent of the reported compensation of the member during membership in the Teachers Retirement System of Georgia.

History. Ga. L. 1962, p. 126, § 1; Ga. L. 1963, p. 547, § 1; Ga. L. 1968, p. 1407, § 1; Ga. L. 1973, p. 900, § 1; Ga. L. 1976, p. 453, § 2; Ga. L. 1980, p. 1544, § 1; Ga. L. 1992, p. 1110, § 1; Ga. L. 2009, p. 947, § 16/HB 202.

The 2009 amendment, effective May 11, 2009, near the end of the first sentence, inserted “contributions and” and substituted “participant’s individual account in the annuity savings fund” for “pension accumulation fund”.

47-2-93. Credit for service rendered after December 31, 1953, by persons who were not members at the time; payments required to obtain credit.

Any other provisions of this law to the contrary notwithstanding, any member of this retirement system who received compensation from the state for services rendered by him after December 31, 1953, but who did not become a member until a later date, may receive credit for any service rendered after December 31, 1953, and before the date he became a member of this retirement system by paying the employee contributions that would have been paid by him if he had been a member during that time. No such credit shall be given except for full-time state employment. The board of trustees is authorized to promulgate rules and regulations necessary to carry out this Code section.

History. Ga. L. 1971, p. 93, § 1; Ga. L. 1971, p. 96, § 2.

47-2-94. Service credit provided for persons whose membership was terminated for failure to render at least one year of service in a five-year period.

Any current member whose membership has previously been terminated because that member rendered less than one year of service in a period of five consecutive years and who has never withdrawn the contributions he or she made during such previous membership shall receive credit, after one year of active service as a contributing member, for the creditable service accumulated under the previous membership.

History. Ga. L. 1965, p. 106, § 1; Ga. L. 1976, p. 453, § 3; Ga. L. 1996, p. 378, § 1.

47-2-95. [Reserved] Credit for service during World War I, World War II, or the Korean Conflict; credit for service in the Georgia National Guard or the Georgia State Guard.

History. Repealed by Ga. L. 2010, p. 1207, § 11, effective July 1, 2010.

Editor’s notes.

This Code section was based on Ga. L. 1956, p. 54, § 5.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-96. Prior service credit; payments required to obtain credit.

1. Any member of this retirement system who was previously an active member of the Georgia Judicial Retirement System and who has not withdrawn his or her employee contributions from such retirement system may elect to have all contributions made by or on behalf of such member transferred from such retirement system to this retirement system. Any such member shall notify the board of trustees of each retirement system.
2. Upon receipt of the notice provided for in subsection (a) of this Code section, the Board of Trustees of the Georgia Judicial Retirement System shall transfer to the board of trustees of this retirement system all employer and employee contributions paid by or on behalf of the employee, together with regular interest thereon. The member is authorized, but not required, to pay such additional amount to the board of trustees as the member desires.
3. If a member of this retirement system has withdrawn his or her employee contributions from the Georgia Judicial Retirement System, he or she may obtain creditable service in this retirement system as provided in subsection (d) of this Code section by paying to the board of trustees of this retirement system such amount as the member desires.
4. Upon receipt of the funds provided for in subsection (b) or (c) of this Code section, the board of trustees of this retirement system shall credit the member with only the number of years of creditable service, not to exceed the actual years of prior service, as the amount so transferred or paid shall warrant without creating any accrued liability as to this retirement system; provided, however, that no member shall be granted creditable service in excess of the service to which he or she was credited under the Georgia Judicial Retirement System.

History. Code 1981, § 47-2-96 , enacted by Ga. L. 2014, p. 169, § 1/HB 477.

Effective date. —

This Code section became effective July 1, 2014.

Editor’s notes.

The former Code section was based on Ga. L. 1949, p. 138, § 4; Ga. L. 1953, Nov.-Dec. Sess., p. 160, § 3; Ga. L. 1956, p. 54, § 4; Ga. L. 1957, p. 283, § 3; Ga. L. 1959, p. 107, § 3; Ga. L. 1960, p. 1020, § 1; Ga. L. 1960, p. 1115, § 1; Ga. L. 1961, p. 143, § 3; Ga. L. 1964, p. 158, § 1; Ga. L. 1964, p. 237, § 1; Ga. L. 1967, p. 751, § 2; Ga. L. 1969, p. 1015, § 2; Ga. L. 1971, p. 93, § 2; Ga. L. 1972, p. 360, §§ 1, 2; Ga. L. 1981, p. 1447, § 1; Ga. L. 1982, p. 3, § 47; Ga. L. 1983, p. 1856, § 1; Ga. L. 1986, p. 1233, § 2; Ga. L. 1990, p. 521, § 1; Ga. L. 1994, p. 337, § 1; Ga. L. 2000, p. 131, § 1; Ga. L. 2000, p. 1506, § 1; Ga. L. 2002, p. 1246, § 2.

47-2-96.1. [Repealed] Creditable service for temporary full-time employment by legislative branch.

History. Code 1981, § 47-2-96.1 , enacted by Ga. L. 1996, p. 730, § 1; Ga. L. 1998, p. 1111, § 1; Ga. L. 2006, p. 429, §§ 1, 2/HB 644; repealed by Ga. L. 2010, p. 1207, § 13, effective July 1, 2010.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-96.2. [Repealed] Creditable service for uncredited full-time service with executive branch.

History. Code 1981, § 47-2-96.2 , enacted by Ga. L. 1998, p. 174, § 1; repealed by Ga. L. 2010, p. 1207, § 14, effective July 1, 2010.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-97. [Reserved] Applicability of creditable service under Code Section 47-2-93 or subsection (b) of Code Section 47-2-96 toward involuntary separation benefits; requirement as to full-time employment for credit.

History. Repealed by Ga. L. 2010, p. 1207, § 15, effective July 1, 2010.

Editor’s notes.

This Code section was based on Ga. L. 1971, p. 96, § 2; Ga. L. 1976, p. 456, § 1; Ga. L. 1982, p. 3, § 47; Ga. L. 1993, p. 86, § 1.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-98. Creditable service for member who was officer or employee of Georgia Housing and Finance Authority.

1. As used in this Code section, the term:
   1. “Authority” means the Georgia Housing and Finance Authority established by Chapter 26 of Title 50.
   2. “Proof of prior employment” means pay records, income tax withholding records, or other records of the authority which are sufficient to establish to the satisfaction of the board of trustees the prior employment record of an officer or employee of the authority.
2. 1. Any member of this retirement system who became a member on or after July 1, 1995, and who, immediately prior to becoming a member, was an officer or employee of the authority shall, upon furnishing proof of prior employment to the board of trustees and subject to the provisions of paragraph (2) of this subsection, be eligible to receive creditable service under this retirement system for such prior service.
   2. A member subject to this Code section shall have the option to transfer all or a portion of his or her vested interest in the pension plan maintained by the authority prior to the date he or she became a member of this retirement system to satisfy all or a portion of the cost to receive creditable service allowed pursuant to paragraph (1) of this subsection. Any funds transferred pursuant to such option shall be credited to the officer’s or employee’s annuity account established by the retirement system. The member shall be authorized, but not required, to supplement such amount so transferred. The member shall receive such creditable service as the combination of funds so transferred or paid would warrant without creating any additional accrued liability of the retirement system, up to the maximum amount of creditable service allowed by paragraph (1) of this subsection.

History. Code 1981, § 47-2-98 , enacted by Ga. L. 1996, p. 391, § 1; Ga. L. 2005, p. 611, § 1/SB 161.

47-2-99. Applicability of creditable service under Code Section 47-2-334 and Chapter 22 of this title; obtaining service and application for creditable service.

1. Any member of the retirement system, including a member subject to the provisions of Code Section 47-2-334, who was, at any time prior to becoming a member, employed by an employer as a temporary full-time employee, may obtain up to 12 months of creditable service for such service as a temporary full-time employee under the conditions contained in this Code section; provided, however, to the extent that such employment was covered under Chapter 22 of this title, relating to the Georgia Defined Contribution Plan, the provisions of Code Section 47-2-101 shall apply.
2. Any person desiring to obtain the creditable service authorized by subsection (a) of this Code section shall make application in such manner as the board of trustees deems proper; tender to the board of trustees such proof of the prior employment as the board shall deem necessary; and pay to the board of trustees the employer and employee contributions as would have been paid if the member had been a member at the time of performing such prior service, together with regular interest thereon compounded annually to the date of payment.
3. Application for creditable service authorized by subsection (a) of this Code section must be received by the board of trustees not later than June 30, 2001, or 24 months after the member becomes a member of the retirement system, whichever date is later.

History. Code 1981, § 47-2-99 , enacted by Ga. L. 2000, p. 1239, § 1; Ga. L. 2020, p. 51, § 1/SB 26.

The 2020 amendment, effective July 1, 2020, in subsection (a), substituted “to the extent that such employment” for “that no such credit shall be granted for any period which” and added “, the provisions of Code Section 47-2-101 shall apply” at the end.

47-2-100. Additional creditable service.

1. Any member of this retirement system may obtain up to an additional three years of creditable service as provided in this Code section. In order to obtain such additional creditable service, the member must:
   1. Make application to the board of trustees in such manner as the board deems appropriate. Such application and payment must be made in conjunction with and simultaneously with the member’s application for retirement. If the application for retirement is withdrawn or denied, the application to purchase creditable service shall be void; and
   2. Pay to the board of trustees an amount determined by the board of trustees to be sufficient to cover the full actuarial cost of granting the creditable service as provided in this Code section.
2. Upon receipt of an application for additional creditable service, the board of trustees shall certify to the applicant the amount of the payment required by paragraph (2) of subsection (a) of this Code section.
3. No creditable service obtained pursuant to this Code section shall be used to calculate the amount of creditable service required to qualify for a benefit under subsection (a) of Code Section 47-2-110 or Code Section 47-2-122.

History. Code 1981, § 47-2-100 , enacted by Ga. L. 2004, p. 574, § 1.

47-2-101. Creditable service for prior service as member of Georgia Defined Contribution Plan.

1. A member who was a member of the Georgia Defined Contribution Plan created by Chapter 22 of this title immediately prior to becoming a member of this retirement system shall be entitled to obtain creditable service in this retirement system for all such prior service with such Georgia Defined Contribution Plan employer.
2. To obtain the creditable service established by subsection (a) of this Code section, a member shall:
   1. Accrue at least five years of membership in this retirement system;
   2. Apply to the board of trustees while a contributing member of the retirement system in a manner to be prescribed by the board of trustees;
   3. Provide proof of such prior service as a Georgia Defined Contribution Plan member as the board of trustees deems necessary;
   4. Authorize the transfer of all funds from his or her Georgia Defined Contribution Plan account related to the prior service for which creditable service is sought; and
   5. Pay to the board of trustees an amount determined by the board of trustees to be sufficient to cover the full actuarial cost of granting the creditable service allowed by this Code section after accounting for any transfer under paragraph (4) of this subsection.
3. Following its approval of an application for creditable service pursuant to this Code section, the board of trustees shall certify to the applicant the amount of the payment to the retirement system required to earn creditable service allowed.
4. A member may make a one-time payment of the full amount established by the board of trustees under subsection (c) of this Code section within 90 days and thereafter receive such creditable service to which he or she is entitled or may elect to participate in a payment plan pursuant to subsection (e) of this Code section.
5. 1. 1. A member may elect to make equal monthly payments to be deducted from such member’s earnable compensation over a period of 12, 24, 36, 48, 60, or 120 months to be paid according to a schedule established by the board of trustees, which amortizes the full actuarial cost of obtaining the creditable service, over the elected period of time based on the retirement system’s most recent valuation assumptions. Such schedule shall include a present accounting of the full amount necessary to complete the payments.
      2. Once a member makes an election for an eligible period of time, he or she shall not be permitted to change such election.
   2. At any time prior to retirement, a contributing member may make a one-time payment of the full amount necessary to complete the payments owed pursuant to the schedule established by the board of trustees pursuant to paragraph (1) of this subsection.
   3. Upon application for retirement, a member may make a one-time payment to the retirement system of the remaining amount owed pursuant to paragraph (1) of this subsection and shall be awarded such creditable service to which he or she is entitled.
   4. Upon retirement, if a member has not paid an amount constituting the full actuarial cost as amortized, he or she shall only be awarded only as many months of creditable service on a whole month, pro rata basis as determined by the board of trustees from the original amortized payment schedule elected under paragraph (1) of this subsection as have been paid for in full.
   5. Within 30 days of a member ceasing to be an employee for a reason other than death or retirement such individual shall make a one-time payment to the retirement system of the remaining amount necessary to complete the payments owed in accordance with the schedule established pursuant to paragraph (1) of this subsection and be awarded such creditable service to which he or she is entitled. If he or she does not make such payment, the board of trustees shall issue to such individual a refund of payments made pursuant to this subsection, and he or she shall forfeit the related creditable service; provided, however, that if the individual is a vested member of the retirement system, he or she shall be awarded such creditable service allowed pursuant to paragraph (4) of this subsection. Such individual may reapply for the creditable service sought if eligible and in accordance with this Code section.
   6. Within 30 days of a member defaulting by failing to make his or her complete monthly payment in accordance with the schedule established pursuant to paragraph (1) of this subsection such individual shall make a one-time payment to the retirement system of the remaining amount necessary to complete the payments owed in accordance with the schedule established pursuant to paragraph (1) of this subsection and be awarded such creditable service to which he or she is entitled. If he or she does not make such payment, the board of trustees shall issue to such individual a refund of payments made pursuant to this subsection, and he or she shall forfeit the related creditable service. Such individual may reapply for the creditable service sought if eligible and in accordance with this Code section.

History. Code 1981, § 47-2-101 , enacted by Ga. L. 2020, p. 51, § 2/SB 26.

Effective date. —

This Code section became effective July 1, 2020.

47-2-110. Retirement ages; application and eligibility for a retirement allowance.

1. 1. 1. Upon written application to the board of trustees, any member in service who has reached 60 years of age or who has 30 years of creditable service may retire on a service retirement allowance, provided that he or she has at least five years of creditable service; provided, further, that if he or she became a member after July 1, 1968, he or she has at least ten years of creditable service. The effective date of retirement shall be the first of the month in which the application is received by the board of trustees, provided that no retirement application will, in any case, be effective earlier than the first of the month following the final month of the applicant’s employment. Applications for retirement shall not be accepted more than 90 days in advance of the effective date of retirement. Separation from service pending approval of the retirement application shall not affect eligibility for a retirement allowance. The provisions of this subsection regarding the effective date of retirement shall apply to all persons making application for retirement on or after March 15, 1979, and to all persons who have made application prior to March 15, 1979, but to whom payments from the retirement system have not commenced as of that date. Each employer shall certify to the board of trustees the date on which the employee’s employment is or will be severed.
      2. If the employee has not reached normal retirement age on the effective date of retirement, the employer shall certify that no agreement exists to allow the employee to return to service, including service as or for an independent contractor. Any return to employment or rendering of any paid service by such employee, including service as or for an independent contractor, for any employer within two consecutive calendar months of the effective date of retirement shall render the severance invalid, nullifying the application for retirement.
   2. Normal retirement age, for purposes of the retirement system, shall be the date the employee has reached 60 years of age, provided that he or she has at least ten years of creditable service or the age of an employee on the date he or she attains 30 years of creditable service; provided, however, that the provisions of this paragraph are subject to change by future legislation in order to comply with federal regulations. For those members who are in service with the Uniform Division of the Department of Public Safety as an officer, noncommissioned officer, or trooper, officers and agents of the Georgia Bureau of Investigation, conservation rangers of the Department of Natural Resources, or in the Department of Revenue as an alcohol and tobacco officer or agent, normal retirement age shall be the date the employee has reached 55 years of age, provided that he or she has at least ten years of creditable service. For purposes of Section 402(l) of the federal Internal Revenue Code regarding distributions from governmental plans for health and long-term care insurance for public safety officers, normal retirement age shall be the earliest date when the employee has satisfied the requirements for a retirement allowance under the retirement system. Except as provided under Article 2 of Chapter 1 of this title, a member’s right to his or her retirement allowance is nonforfeitable upon attainment of normal retirement age.
2. Reserved.
3. The board of trustees is authorized to provide by rule or regulation for the payment of benefits to members or beneficiaries of the retirement system at a time and under circumstances not provided for in this chapter to the extent that such payment is required to maintain the retirement system as a “qualified retirement plan” for the purposes of federal income tax laws.

History. Ga. L. 1949, p. 138, § 5; Ga. L. 1953, Jan.-Feb. Sess., p. 349, § 3; Ga. L. 1953, Nov.-Dec. Sess., p. 160, § 4; Ga. L. 1957, p. 172, § 1; Ga. L. 1957, p. 283, § 4; Ga. L. 1957, p. 465, § 1; Ga. L. 1962, p. 54, § 4; Ga. L. 1968, p. 1356, §§ 1, 2; Ga. L. 1969, p. 1015, § 1; Ga. L. 1971, p. 338, § 1; Ga. L. 1979, p. 416, § 1; Ga. L. 1984, p. 1487, § 1; Ga. L. 1985, p. 283, § 1; Ga. L. 1992, p. 2178, § 1; Ga. L. 1997, p. 554, § 1; Ga. L. 2000, p. 1449, § 1; Ga. L. 2002, p. 1288, § 1; Ga. L. 2006, p. 1010, § 1/HB 1020; Ga. L. 2009, p. 752, § 1/SB 98; Ga. L. 2009, p. 947, § 17/HB 202; Ga. L. 2010, p. 424, §§ 1, 2/HB 916; Ga. L. 2010, p. 1207, § 16/SB 436; Ga. L. 2019, p. 808, § 7/SB 72; Ga. L. 2020, p. 474, § 2/SB 176.

The 2009 amendments.

The first 2009 amendment, effective July 1, 2009, substituted “State Personnel Administration” for “State Merit System of Personnel Administration” in paragraphs (c)(2) and (c)(3). The second 2009 amendment, effective May 11, 2009, in subsection (a), designated the existing provisions of subsection (a) as paragraph (a)(1), added the last two sentences in paragraph (a)(1), and added paragraph (a)(2); and rewrote subsection (c). See the Code Commission note regarding the effect of these amendments.

The 2010 amendments.

The first 2010 amendment, effective July 1, 2010, in paragraph (a)(1), designated the existing provisions as subparagraph (a)(1)(A), in subparagraph (a)(1)(A), substituted “shall” for “will” in the third sentence and deleted “and that no agreement exists to allow the employee to return to service, including service as or for an independent contractor. Any return to employment or rendering of any paid service, including service as or for an independent contractor, for any employer within two consecutive calendar months of the effective date of retirement shall render the severance invalid, nullifying the application for retirement” following “severed” at the end, and added subparagraph (a)(1)(B); and, in paragraph (c)(3), added the proviso at the end and added subparagraphs (c)(3)(A) through (c)(3)(C). The second 2010 amendment, effective July 1, 2010, deleted former subsection (b), which read: “(b)(1) Effective July 1, 1983, no member of the retirement system may be required to retire because of age except the following members:

“(A) Those employed as prison guards by the Department of Corrections;

“(B) Those employed by the Uniform Division of the Department of Public Safety as officers and troopers;

“(C) Those employed by the Department of Natural Resources as conservation rangers;

“(D) Those employed by the Department of Revenue as alcohol and tobacco officers or agents;

“(E) Those employed as officers or agents of the Georgia Bureau of Investigation;

“(F) Those employed by the Department of Transportation as enforcement officers prior to July 1, 2001;

“(G) Those employed by the Department of Motor Vehicle Safety as enforcement officers on or after July 1, 2001; and

“(H) Those employed by the State Board of Pardons and Paroles as parole officers as well as other employees of said board who possess the power of arrest.

“(2) Those members specified by paragraph (1) of this subsection who may be required to retire because of age shall be subject to the laws specifying retirement ages for the various classifications of such members or subject to the rules, regulations, or policies specifying retirement ages of the various state departments or agencies employing such members, provided such rules, regulations, or policies are in compliance with other laws of this state. Any state department or agency specified in paragraph (1) of this subsection shall be authorized to employ or continue the employment of any member, regardless of age, with professional, scientific, or technical skills who is so certified to the board of trustees by the state department or agency.”; and redesignated former subsections (c) and (d) as present subsections (b) and (c), respectively.

The 2019 amendment, effective July 1, 2019, substituted “game wardens” for “conservation rangers” in the second sentence of paragraph (a)(2).

The 2020 amendment, effective January 1, 2021, repealed and reserved former subsection (b), which read: “(b)(1) As used in this subsection, in addition to the definition provided in Code Section 47-2-1, the term ‘employer’ shall also include the retired member’s last employer which reported to the retirement system prior to the member’s effective date of retirement. Such term shall also include the Board of Regents of the University System of Georgia.

“(2) Except as provided in this subsection, if a member accepts paid employment with or renders services for pay to any employer, including, without limitation, service directly or indirectly as or for an independent contractor, after his or her retirement, payment of his or her retirement allowance shall be suspended and no contributions to the retirement system shall be made on account of such service either by that member or his or her employer, provided that, upon termination of such service, all rights shall vest in that member as if he or she had continued his or her option to retire.

“(3) The retirement allowance of a retired member who accepts employment with or renders services to any employer after his or her retirement shall not be suspended if the employee has attained normal retirement age or has not been employed by or rendered service for any employer for at least two consecutive calendar months and performs no more than 1,040 hours of paid employment or paid service, including, without limitation, service as or for an independent contractor, for the employer in any calendar year; provided, however, that return to service as or for an independent contractor shall not result in the suspension of an employee’s retirement allowance if the employing agency certifies to the board of trustees that:

“(A) The contracting entity has multiple employees;

“(B) The contracting entity has multiple contracts, and the contracts are not limited to employers, as such term is defined in Code Section 47-2-1; and

“(C) The contractual relationship with the employer was not created to allow a retired employee to continue employment after retirement in a position similar to the one he or she held before retirement.

“(4) Any employer that employs a retired plan member shall within 30 days of the employee’s accepting employment notify the board of trustees in writing stating the name of the plan member and the number of hours the employee is expected to work annually and shall provide such other information as the board may request. If the retired plan member performs more than 1,040 hours in any calendar year, the employer shall so notify the board of trustees as soon as such information is available. Any employer that fails to notify the board of trustees as required by this subsection shall reimburse the retirement system for any benefits wrongfully paid. It shall be the duty of the retired plan member seeking employment by the employer to notify the employer of his or her retirement status prior to accepting such position. If a retired plan member fails to so notify the employer and the employer becomes liable to the retirement system, the plan member shall hold the employer harmless for all such liability.”

Code Commission notes.

The amendment of this Code section by Ga. L. 2009, p. 752, § 1, irreconcilably conflicted with and was treated as superseded by Ga. L. 2009, p. 947, § 17. See County of Butts v. Strahan, 151 Ga. 417 (1921).

Editor’s notes.

In amending subsection (b), the 1984 Act enacted Code language referring to an effective date of July 1, 1983, for the provisions of subsection (b), although the 1984 Act itself, by not carrying a specific effective date clause, was to become effective July 1, 1984. See 1976 Op. Atty Gen. No. 76-76 for a finding that, if the substantive provisions of an amendment conflict with the effective date provisions of the Act effecting the amendment, the substantive provisions should be construed in a manner consistent with the effective date provisions of the Act.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-111. Persons eligible to retire at age 55.

Any other provision of this chapter to the contrary notwithstanding, any member employed by the Uniform Division of the Department of Public Safety as an officer, a noncommissioned officer, or a trooper; by the Georgia Bureau of Investigation as an officer or agent; by the Department of Natural Resources as a game warden; or by the Department of Revenue as an alcohol and tobacco officer or agent or as an officer or agent of the Special Investigations Unit shall be eligible to retire at age 55 if he or she has the minimum number of years of creditable service provided in Code Section 47-2-110, and upon retirement such member shall be paid not less than the service retirement allowance which would have been payable to such member upon service retirement at age 65 without a change in compensation and with the same number of years’ creditable service to which such member is entitled at the time of retirement.

History. Code 1981, § 47-2-111 , enacted by Ga. L. 1993, p. 1372, § 1; Ga. L. 2000, p. 131, § 1; Ga. L. 2010, p. 1207, § 17/SB 436; Ga. L. 2019, p. 808, § 7/SB 72.

The 2010 amendment, effective July 1, 2010, deleted former subsection (a), which read: “(a) Any other provision of law to the contrary notwithstanding, any member stated in subparagraphs (b)(1)(B) through (b)(1)(E) of Code Section 47-2-110 who is subject to the involuntary separation provisions of Code Section 47-2-123 and who retires upon or after attaining the age of 55, whether or not retirement at such age is required by law, shall upon application receive a retirement allowance which shall consist of:

“(1) In the case of a member with at least 20 years of service, the service retirement allowance which would have been payable upon service retirement at age 60 had the member continued in service to age 60 without further change in compensation;

“(2) In the case of a member with at least 25 years of service, 75 percent of the service retirement allowance which would have been payable upon service retirement at age 65 had the member continued in service without further change in compensation; or

“(3) In the case of a member with at least 30 years of service, the service retirement allowance which would have been payable upon service retirement at age 65 had the member continued in service without further change in compensation.

“Any provisions of this chapter to the contrary notwithstanding, in the application of paragraphs (1) through (3) of this subsection relating to allowances other than for disability or death, projected retirement allowance computations shall be made on the basis of the member’s highest total monthly earnable compensation, as reflected by monthly contributions made during the last 24 calendar months in which the member had made contributions, except that no salary increase by adjustment in compensation in any manner in excess of 10 percent during the last 12 months of membership service shall be included in the projected computation.”; and deleted the former subsection (b) designation.

The 2019 amendment, effective July 1, 2019, substituted “game warden” for “conservation ranger” near the middle of this Code section.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-112. Reemployment of retired members; required contributions from employers; suspension of retirement allowance.

1. As used in this Code section, and in addition to the definition provided in Code Section 47-2-1, the term “employer” shall include a retired member’s last employer which reported to the retirement system prior to the member’s effective date of retirement. Such term shall also include the Board of Regents of the University System of Georgia.
2. If a member who retired under this chapter accepts paid employment with or renders services for pay to any employer, including, without limitation, services directly or indirectly as or for an independent contractor, after his or her retirement:
   1. Such employer shall pay to the retirement system the employer and employee contributions required by this chapter for members; and
   2. Except as provided in subsection (c) of this Code section, payment of such member’s retirement allowance shall be suspended.

      Such member shall not receive creditable service as a result of such employment or rendering of services. Upon termination of such employment or rendering of services, all rights shall vest in such member as if he or she had continued his or her option to retire.

3. The retirement allowance of a retired member who accepts paid employment with or renders services for pay to any employer after his or her retirement shall not be suspended if the employee has attained normal retirement age or has not been employed by or rendered services for pay to any employer for at least two consecutive calendar months and performs no more than 1,040 hours of paid employment or paid service, including, without limitation, services directly or indirectly as or for an independent contractor, for the employer in any calendar year; provided, however, that return to service directly or indirectly as or for an independent contractor shall not result in the suspension of an employee’s retirement allowance or the requirement of an employer to pay to the retirement system the employer and employee contributions required by this chapter if the employing agency certifies to the board of trustees that:
   1. The contracting entity has multiple employees;
   2. The contracting entity has multiple contracts, and the contracts are not limited to employers, as such term is defined in Code Section 47-2-1; and
   3. The contractual relationship with the employer was not created to allow a retired employee to continue employment after retirement in a position similar to the one he or she held before retirement.
4. Any employer that employs a retired plan member shall, within 30 days of the employee accepting employment, notify the board of trustees in writing of the name of the plan member and the number of hours the employee is expected to work annually and shall provide such other information as the board of trustees may request. If the retired plan member performs more than 1,040 hours in any calendar year, such employer shall notify the board of trustees of such as soon as such information is available. Any employer that fails to notify the board of trustees as required by this subsection shall reimburse the retirement system for any benefits wrongfully paid. It shall be the duty of the retired plan member seeking employment with the employer to notify the employer of his or her retirement status prior to accepting such position. If a retired plan member fails to so notify the employer and such employer becomes liable to the retirement system, the plan member shall hold such employer harmless for all such liability.

History. Code 1981, § 47-2-112 , enacted by Ga. L. 2020, p. 474, § 3/SB 176.

Effective date. —

This Code section became effective January 1, 2021.

47-2-120. Retirement allowances.

1. Upon service retirement, a member shall receive a service retirement allowance which shall consist of:
   1. An annuity which shall be the actuarial equivalent of his or her accumulated contributions at the time of his or her retirement; and
   2. A pension equal to the annuity allowable at age of retirement, but not to exceed an annuity which would have been allowed at age 65, which pension shall be computed on the basis of his or her contributions made prior to attaining age 65, provided that any member may continue his or her contributions after attaining 65 years of age, and by so doing shall receive membership service credit for such period of time, which shall be used in the computation of retirement allowances.
2. No person who at any time elected nonmembership shall establish, nor shall any person who transferred to the retirement system or who previously became a member shall increase, the pension set forth in paragraph (3) of subsection (a) of this Code section by reason of his employment in or transfer to another employer. No member shall be eligible for that pension unless at least 30 days of his prior service was earned within an 18 month period immediately preceding his date of membership.
3. Anything in this chapter to the contrary notwithstanding, any member with 30 years of service, regardless of age, shall be eligible to retire forthwith and, upon retirement, shall be paid not less than the service retirement allowance which would have been payable to such member upon service retirement at age 65 with 30 years of service.
4. Anything in this chapter to the contrary notwithstanding, any member whose current membership began prior to July 1, 1982, and who has at least 34 years of service shall be eligible to retire forthwith and upon retirement shall be paid not less than the service retirement allowance which would have been payable upon service retirement at the age of 65 had the member continued in service without further change in compensation.
5. In the case of any member who has at least 25 but less than 30 years of creditable service and who has not reached the age of 60 years upon retirement, the service allowance set forth in subsection (a) of this Code section shall be reduced by an actuarial equivalent certified by the board of trustees. Such reduced amount shall take into consideration the member’s age and number of years of creditable service at the time of retirement and shall be sufficient to permit retirement at such age or with such number of years of creditable service without creating any accrued liability against the retirement system. Such reduction shall not apply in calculating the service allowance for disability retirement or death. Any member who retires with less than 30 years of creditable service or who has not obtained the age of 60 at the time of retirement shall not become eligible for postretirement benefit adjustments until such time as the member reaches the age of 60 or would have obtained 30 years of creditable service, whichever occurs earlier.
6. The board of trustees shall cause the actuary for the retirement system to calculate the actuarial cost to the retirement system of any salary increase granted to a member in excess of 5 percent over the 12 months immediately prior to such member’s retirement date and shall notify the employing unit of such amount. Such notice shall be sent not later than 60 days following such member’s retirement date. The employing unit shall pay such amount, together with the cost of such actuarial calculation, as a supplemental employer contribution to the board of trustees not later than the last day of the month following receipt of such notice.

History. Ga. L. 1949, p. 138, § 5; Ga. L. 1953, Jan.-Feb. Sess., p. 349, § 4; Ga. L. 1953, Nov.-Dec. Sess., p. 160, § 4; Ga. L. 1957, p. 465, § 1; Ga. L. 1971, p. 92, § 1; Ga. L. 1974, p. 1177, § 1; Ga. L. 1977, p. 1096, § 1; Ga. L. 1978, p. 1652, § 1; Ga. L. 1994, p. 1874, § 1; Ga. L. 1998, p. 154, § 1; Ga. L. 2009, p. 322, § 1/HB 476; Ga. L. 2009, p. 947, § 18/HB 202; Ga. L. 2010, p. 1207, § 18/SB 436.

The 2009 amendments. —

The first 2009 amendment, effective July 1, 2009, added subsection (f). The second 2009 amendment, effective May 11, 2009, in subsection (d), substituted “whose current membership began prior to July 1, 1982, and who has” for “with” and substituted “the member” for “he”.

The 2010 amendment, effective July 1, 2010, in subsection (a), inserted “or her” throughout, added “and” at the end of paragraph (a)(1), substituted a period for “; and” at the end of paragraph (a)(2), and deleted former paragraph (a)(3), which read: “If he has a prior service certificate in full force and effect, an additional pension which shall be equal to the annuity allowable at age of retirement, provided that such pension does not exceed the annuity which would have been allowable at age 65 by more than twice the amount of his prior service accumulations as defined in Code Section 47-2-96 with regular interest on such amount as from time to time in effect, which interest shall be figured from the date of establishment until the earlier of the date of his retirement or the date on which he attains 65 years of age.”

Editor’s notes.

Ga. L. 1994, p. 1874, § 1, amending subsection (a) of this Code section, was not concurrently funded as required by Code Section 47-20-50 and, therefore, did not become law and was repealed on July 1, 1994. See the state auditor’s report, the final item in the Georgia Laws 1994.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-121. Optional retirement allowances.

1. A member may elect to convert the retirement allowance otherwise payable to him or her into a modified retirement allowance of equivalent actuarial value in accordance with one of the options set forth in subsections (b) through (e) of this Code section; provided, however, that the member may only make such election after he or she has become eligible to retire and before the first payment of his or her retirement allowance normally becomes due; provided, further, that if a member was or is unmarried at the time he or she retires and subsequently marries, such member may make such election not later than December 31, 1998, or within six months after the date of marriage, whichever date is later. If a member with a named living beneficiary dies or is determined to be mentally incompetent after becoming eligible to retire, his or her election, or option two in the absence of such election, shall be effective.
2. Option one shall consist of a reduced retirement allowance which is payable during the life of the retired member, with the provision that if he dies before he has received in payments of his annuity the amount of his accumulated contributions at the time of his retirement, the balance of such amount shall be paid to the person, if any, nominated by him by written designation duly executed and filed with the board of trustees; otherwise such amount shall be paid to the retired member’s estate.
3. Option two shall consist of a reduced retirement allowance which is payable during the life of the retired member and which, upon his death, shall be continued at the same rate throughout the life of and paid to the person nominated by him by written designation duly executed and filed with the board of trustees at the time of his retirement.
4. Option three shall consist of a reduced retirement allowance which is payable during the life of the retired member and which, upon his death, shall be continued at the rate of one-half the reduced retirement allowance throughout the life of and paid to the person nominated by him by written designation duly executed and filed with the board of trustees at the time of his retirement.
5. Any other provisions of law to the contrary notwithstanding, until the first payment of any member’s retirement allowance becomes payable and upon approval of the board of trustees, the member shall have the option, which shall be known as option four, to elect to convert his retirement allowance into any method of payments which he may deem necessary. Those payments shall be paid either to the member or, at his election, to any designated person, to the estate of the member, or to the estate of any designated person. Monthly payments under this option which are in excess of the member’s monthly retirement allowance when computed without option shall be payable only for a period not to exceed five continuous years from the date of the first payment; and such monthly payments shall not exceed 135 percent of the member’s monthly retirement allowance, when computed without option. Except in cases where years certain payments have been established for the member, no monthly allowance shall be payable to the beneficiary in an amount greater than the monthly allowance which would have been payable to the member’s beneficiary under option two.

   (e.1) When option two or three is elected and the spouse or child of the retired member who qualifies as a dependent under the Internal Revenue Code of 1986 is the person designated to receive all amounts and benefits upon the death of the retired member, option five shall consist of the added provision that in the event the spouse or dependent child predeceases the retired member, the retirement allowance payable to the retired member after the death of the spouse or dependent child shall be equal to the maximum retirement allowance which the retired member would have been entitled to receive under this chapter.

   (e.2) (1) As used in this subsection, the term “retired member” means a person retired under this chapter who elected an optional allowance under this Code section with the spouse designated as the person to receive all amounts upon the death of the retired member.

   (e.3) (1) As used in this subsection, the term “retired member” means a person retired under this chapter who elected an optional allowance under this Code section with a child who qualifies as a dependent under the Internal Revenue Code of 1986 designated as the person to receive all amounts upon the death of the retired member.

   (e.4) Option six shall consist of a reduced retirement allowance together with a partial lump sum distribution. This option may be elected by any retiring member including members electing another optional allowance under this Code section except that this option shall not be available to members retiring pursuant to Code Section 47-2-123 or members subject to the requirements of subsection (e) of Code Section 47-2-120. The amount of the lump sum distribution under this subsection may not exceed the sum of 36 months of the monthly retirement allowance the retiring member would have received had he or she not elected the partial lump sum option. The partial lump sum distribution will be made as a single payment payable at the time the first monthly retirement allowance is paid to the retired member.

6. Any provisions of this Code section to the contrary notwithstanding, any member who has elected option three may waive the payment of one-half of the reduced retirement allowance payable to the person nominated by the member by filing a written declaration of waiver with the board of trustees. The waiver of such payments to the person nominated shall not affect or increase the reduced retirement allowance payable during the life of the retired member, but such waiver shall merely act as a forfeiture of those allowances which would otherwise have been payable to the person nominated by the retired member.
7. Any other provisions of this Code section or of this chapter to the contrary notwithstanding, the board of trustees may, by rule or regulation, require that when a member or a retired member dies and the beneficiary is a person other than the surviving spouse of the member, the benefits payable to the beneficiary shall be paid to the beneficiary within a definite time period immediately following the death of the member or retired member.
8. Whenever any retired member has elected an optional allowance under this Code section and the spouse is the person designated to receive all amounts and benefits upon the death of the retired member, the retired member may revoke the election at any time after the entry of a final judgment of complete divorce from the spouse so nominated or the retired member may elect to continue the optional allowance with the former spouse designated to receive all amounts and benefits upon the death of the retired member.  Upon any such revocation or upon the death of the spouse of a retired member who had elected option five, the retired member may elect to begin receiving the maximum retirement allowance which the retired member would have been entitled to receive under this chapter.  In the event any such retired member remarries after divorce from the former spouse and the former spouse was not continued as a beneficiary under the optional allowance after the divorce, the retired member may elect to begin receiving the applicable actuarially reduced retirement benefit of equivalent actuarial value and reestablish on behalf of the new spouse the same option which was applicable to the former spouse, but such option on behalf of the new spouse may not be reestablished until one year after the date of remarriage or until a child of the remarried couple is born, whichever is earlier.
9. Whenever any retired member was unmarried at the time of retirement and he or she has elected an optional allowance under this Code section and has named a designated beneficiary or beneficiaries to receive all amounts and benefits upon the death of the retired member, the retired member may revoke the election at any time after the member marries or remarries and designate the current spouse as the person to receive all amounts and benefits upon the death of the retired member. In such event, the member shall receive the applicable actuarially reduced retirement benefit of equivalent actuarial value and establish on behalf of the new spouse optional allowance two, three, four, or five, as provided in this Code section. Upon the death of such spouse or upon the entry of a final order of divorce, the provisions of subsection (h) of this Code section shall become applicable.
10. 1. Upon the death of the retired member and then the death of the person designated to receive continuing retirement benefits under option two, three, four, or five, if the total monthly benefits paid to the retired member and to such person designated to receive continuing benefits, including any partial lump-sum distribution, do not equal or exceed the retired member’s accumulated contributions at the time of his or her retirement, the difference shall be refunded to the person designated in writing by the retired member to receive such a refund of this difference. If no such person is designated to receive a refund of this difference, or if such designated person has predeceased the person designated to receive continuing monthly retirement benefits, or if such designees are the same person, this difference shall be paid to the estate of the person designated to receive continuing monthly retirement benefits.
    2. Upon the death of the person designated by the retired member to receive continuing monthly retirement benefits under option two, three, four, five, or six and then the death of the retired member, if the total monthly benefits paid to the retired member prior to his or her death, including any partial lump-sum distribution, do not equal or exceed the retired member’s accumulated contributions at the time of his or her retirement, the difference shall be refunded to the person designated in writing by the retired member to receive such a refund of this difference. If the person designated by the retired member to receive a refund of this difference also predeceases the retired member, or if such designees are the same person, or if no person is designated to receive a refund of this difference, this difference shall be paid to the estate of the retired member.

(2) In the event a designated spouse predeceases a retired member and the retired member subsequently remarries, the retired member may elect to begin receiving an actuarially reduced benefit of equivalent value and reestablish on behalf of the new spouse the same option which was applicable to the deceased former spouse, but such option on behalf of the new spouse may not be reestablished until one year after the date of remarriage or until a child of the remarried couple is born, whichever is earlier.

(3) This subsection applies to retired members who retired at any time prior to July 1, 1992, as well as to those who retire on or after that date, and it is specifically provided that the election of option five under subsection (e.1) of this Code section is not necessary for the purposes of this subsection.

(2) In the event a designated dependent child predeceases a retired member and the retired member is married or subsequently marries, the retired member may elect to begin receiving an actuarially reduced benefit of equivalent value and reestablish on behalf of the spouse the same option which was applicable to the deceased dependent child, but such option on behalf of the spouse may not be reestablished until one year after the date of the death of the dependent child or, in the case of the remarriage of the retired member, one year after the date the retired member remarries.

(3) This subsection applies to retired members who retired at any time prior to July 1, 1996, as well as to those who retire on or after that date.

History. Ga. L. 1949, p. 138, § 5; Ga. L. 1957, p. 172, § 1; Ga. L. 1957, p. 283, § 7; Ga. L. 1959, p. 107, § 5; Ga. L. 1961, p. 143, § 4; Ga. L. 1976, p. 247, § 1; Ga. L. 1984, p. 810, § 1; Ga. L. 1988, p. 636, § 1; Ga. L. 1992, p. 1141, §§ 1, 2; Ga. L. 1996, p. 1248, §§ 1, 2; Ga. L. 1998, p. 153, § 1; Ga. L. 2004, p. 580, § 1; Ga. L. 2004, p. 588, §§ 1, 2; Ga. L. 2005, p. 46, § 1/HB 178; Ga. L. 2005, p. 52, § 1/HB 381.

Code Commission notes.

Pursuant to Code Section 28-9-5, in 2004, subsection (i) as added by Ga. L. 2004, p. 588, § 2 was redesignated as subsection (j).

Editor’s notes.

Ga. L. 1992, p. 2975, adding subsection (e.2) and amending subsection (h) of this Code section, was not concurrently funded as required by Code Section 47-20-50 and, therefore, did not become law and became repealed on July 1, 1992. Ga. L. 1992, p. 1141, §§ 1 and 2, also adding subsection (e.2) and amending subsection (h) of this Code section, was funded. See the state auditor’s report at Ga. L. 1992, p. CDV.

47-2-122. Vesting of rights to a retirement allowance despite early retirement; retirement allowance payable to such persons.

Except as provided in Article 2 of Chapter 1 of this title, a member’s accumulated contributions shall be 100 percent vested and nonforfeitable at all times. The right to a service retirement allowance under this chapter shall vest in any member who withdraws from service with at least ten years of membership service subsequent to January 1, 1954, although the member has not yet attained 60 years of age, provided that the member has not withdrawn the member’s contributions. Such member shall become entitled to a service retirement allowance (1) upon filing an application as provided in Code Section 47-2-110 and (2) upon attaining the age of 60 or, at the member’s option, at any time subsequent thereto after filing such application. The retirement allowance in the case of any such member shall be the monthly amount the member would have received had the member retired on the last day the member contributed to the retirement system and at that time had been the same age as when the member actually retired. If a member with vested rights dies before reaching age 60, the member’s accumulated contributions shall be paid to the member’s named living beneficiary, otherwise to the member’s estate.

History. Ga. L. 1951, p. 394, § 8; Ga. L. 1963, p. 42, § 2; Ga. L. 1972, p. 360, § 4; Ga. L. 2009, p. 947, § 19/HB 202.

The 2009 amendment, effective May 11, 2009, added the first sentence; and, throughout this Code section, substituted “the member” for “he” and substituted “the member’s” for “his”.

47-2-123. Allowance payable upon death, disability, or involuntary separation from employment; restrictions on separation for disability; restrictions on entitlement to involuntary separation benefits.

1. Upon the death or involuntary separation from employment without prejudice of any member in service, he or she shall be entitled to an allowance in accordance with subsection (c) of this Code section, provided that the provisions of this subsection that relate to “upon becoming involuntarily separated from employment without prejudice” shall not be applicable to any person who first becomes a member after March 31, 1972.
2. 1. Subject to the provisions of paragraphs (2) through (5) of this subsection, any member in service who has at least 15 years of creditable service may be retired on a disability allowance by the board of trustees, upon written application to the board of trustees by the member or his or her employer and upon certification by the medical board that he or she is medically or physically incapable of further performance of his or her duties in the position he or she held at the time his or her disability originated, that incapacity is likely to be permanent, and that he or she should be retired; provided, however, that the medical board shall not consider any evidence of such disability which is not submitted within 12 months after the date the member submits his or her first application for a disability retirement. The board of trustees may retire such member not less than 30 days nor more than 90 days after execution and filing of the written application.
   2. A member making application for a disability retirement pursuant to paragraph (1) of this subsection shall at the same time submit a copy of such application together with any supporting documentation accompanying such application to his or her employing agency. The member shall thereafter provide the employing agency with any additional information or documentation which he or she submits to the board of trustees in conjunction with such application.
   3. After receipt of the notice provided for in paragraph (2) of this subsection, the head of the member’s agency or his or her designee shall conduct an interview with the member applying for disability retirement; provided, however, that any designee of the head of an agency shall be an official at such agency who is above the level of the applicant’s immediate supervisor and who has the authority to make job assignment decisions. The interview shall be held within ten business days after receipt of such notice. Based on the interview and information received by the agency pursuant to paragraph (2) of this subsection, the agency head or his or her designee shall determine if an alternative position is available for the member which meets the following requirements:
      1. The physical requirements for such position are compatible with the member’s physical limitations;
      2. The annual compensation and possibility for future advancement for such position shall be the same as or greater than that of the current position of the member;
      3. The duties for such position shall be reasonably compatible with the experience and educational qualifications of the member;
      4. The position shall be one which includes the holder thereof as a member of the retirement system provided for by this chapter; and
      5. The position must be available for acceptance by the member and an offer of the position to the official or member must be made, in writing, by not later than 45 days after the member submitted his or her application for a disability retirement.

         An agency making an offer of alternative employment as provided in this paragraph shall so notify the board of trustees within 45 days after the member submitted his or her application for a disability retirement. After receipt of such notice, the board of trustees shall not approve a disability retirement until the procedures of paragraph (4) of this subsection are resolved.

   4. Any member applying for a disability retirement who is offered a position of employment in conformity with the requirements of paragraph (3) of this subsection shall accept the offer or dispute his or her ability to perform the tasks required by the position offered by submitting a written appeal to the agency and to the board of trustees within 30 days after receiving the offer. In the event of an appeal, the agency shall promptly submit to the medical board a detailed description of the requirements of the position offered and the medical board shall determine, based upon all information available to it, whether the member is reasonably capable of performing such tasks. The decision of the medical board shall be final. If the medical board determines that the member is unable to perform the tasks required either by the position held at the time of the application for a disability retirement or the position offered, the member shall be placed on disability retirement immediately.
   5. A member who refuses to accept a position offered or file an appeal in a timely manner or who refuses to accept a position which the medical board has determined on appeal that he or she is capable of performing shall not be eligible to receive a disability retirement under this subsection.
3. 1. The provisions of this paragraph shall apply only to persons who are members of the retirement system on June 30, 2007. Any member who is at least 60 years of age upon disability retirement, involuntary separation from employment without prejudice, or death shall receive the equivalent of a service retirement allowance. Any such member who is under 60 years of age shall receive, as appropriate, a disability allowance, allowance in case of involuntary separation from employment without prejudice, or death allowance, which shall consist of:
      1. In the case of a member with at least 15 years of service, 75 percent of the service retirement allowance which would have been payable upon service retirement at age 60 had the member continued in service to age 60 without further change in compensation, provided that this subparagraph shall not apply to a member whose employment was terminated by involuntary separation without prejudice;
      2. In the case of a member with at least 20 years of service, the service retirement allowance which would have been payable upon service retirement at age 60 had the member continued in service to age 60 without further change in compensation;
      3. In the case of a member with at least 25 years of service, 75 percent of the service retirement allowance which would have been payable upon service retirement at age 65 had he or she continued in service without further change in compensation; or
      4. In the case of a member with at least 30 years of service, the service retirement allowance which would have been payable upon service retirement at age 65 had he or she continued in service without further change in compensation.

         Any provisions of this chapter to the contrary notwithstanding, in the application of subparagraphs (A), (B), (C), and (D) of this paragraph relating to allowances other than for disability or death, projected retirement allowance computations shall be made on the basis of the member’s highest total monthly earnable compensation, as reflected by monthly contributions made during the last 24 calendar months in which he or she had made contributions, except that no salary increase by adjustment in compensation in any manner in excess of 10 percent during the last 12 months of membership service shall be included in the projected computation.

   2. The provisions of this paragraph shall apply only to persons who first or again become members of the retirement system on or after July 1, 2007. Any member who has at least 15 years of creditable service and who becomes disabled before becoming eligible for a service retirement as provided in subsection (a) of Code Section 47-2-110 shall be eligible to retire forthwith without regard to age and to receive a disability retirement allowance calculated upon the number of years of creditable service attained to the date of retirement and based upon his or her highest average monthly compensation during a period of 24 consecutive calendar months while a member of the retirement system. No member who is eligible for an equivalent service retirement shall be eligible to apply for a disability retirement allowance.
   3. In lieu of a death benefit as provided in paragraph (1) of this subsection, a member who first or again becomes a member of the retirement system on or after July 1, 2007, and who has at least ten years of creditable service and is at least 60 years of age or who is less than 60 years of age and has at least 15 years of creditable service shall upon death receive the equivalent of a service retirement allowance calculated upon the number of years of creditable service attained on the date of death and based upon his or her highest average monthly compensation during a period of 24 consecutive calendar months while a member of the retirement system.
4. In the application of subsection (c) of this Code section to death allowances, computations of projected retirement allowances shall be made on the same basis as though option two had been in effect. In lieu of the amount of death allowance otherwise payable to the beneficiary under option two, the member, upon written request, may at any time elect a reduced level death allowance of equivalent actuarial value, which allowance is payable to the beneficiary during a period of years certain or to the estate of the beneficiary and during the lifetime of such named beneficiary thereafter. At the election of the member, in case of death of the beneficiary during a term of years certain, the balance of the years certain payments may be paid to the estate of the member; but if such beneficiary predeceases the member, the total amount of the member’s contributions to the date of his or her death shall be payable to the member’s estate. The method of determining the equivalent actuarial value shall be consistent with the actuarial method of determining the beneficiary’s death allowance under option two.
5. Anything in this chapter to the contrary notwithstanding, on and after March 6, 1963, a member who has not accumulated sufficient creditable service to qualify himself or herself for an allowance in case of involuntary separation from employment without prejudice shall not be deemed eligible for such allowances until he or she has accumulated sufficient membership service in a position classified under a merit system provided for by law or in a position covered under the retirement system. This subsection shall not affect the vesting of rights under Code Section 47-2-122. This subsection shall not be retroactive in any manner and shall not apply in any way to any person who was a member on or before February 13, 1962.
6. The age and service requirements for a service retirement allowance shall not apply to allowances available under this Code section.
7. From and after January 1, 1985, no employing unit within the government of the State of Georgia, including every department, commission, board, bureau, agency, branch of government, or any other employing unit by whatever name called, which has the authority and power to appoint, employ, release, separate, or fail to reappoint public officials or employees shall release or separate from state service, or fail to reappoint to continued state service, any public official or employee who is entitled to coverage under the involuntary separation retirement benefits provisions of this Code section. A release, separation, or failure to reappoint in violation of the provisions of this subsection shall be illegal, unlawful, and void. However, such releases or separations from state service or failures to reappoint to continued state service shall not be subject to the provisions of this subsection if such releases or separations from service or failures to reappoint occur under any of the following circumstances:
   1. Separation or release from service of an official or employee pursuant to Code Section 47-2-2 or separation or release from service of an official or the failure to reappoint an official by a board when such official serves at the pleasure of the board;
   2. Separation or release from service of an official or employee for any reason which would constitute cause as defined in the rules and regulations of the State Personnel Board if such separation or release from service is not pursuant to Code Section 47-2-2;
   3. Separation or release from service of an official or employee for criminal conduct under the laws of this state, any other state, or the United States; or
   4. A “discretionary termination” which means any one of the following:
      1. Separation or release from service of an official or employee under circumstances in which an official or employee is released or separated or any official’s or employee’s position or job is abolished through a valid reduction-in-force plan approved by the Department of Administrative Services;
      2. Separation or release from service of any official or employee by reason of a bona fide reorganization of any employing unit, with respect to which reorganization any such separations or releases have been approved in advance by the Governor; or
      3. Separation or release from service of an official or employee, or failure of reappointment of an official or employee, who holds a confidential position to an appointed or elected public official, or a group of appointed or elected public officials, incurred as a result of a change of administration in the office of such appointed or elected public official, or group of appointed or elected public officials.
      4. An explanation of the reasons for the proposed discretionary termination of the official or employee.
8. 1. Except where termination is required by a sudden and unexpected loss of federal or state funds, an employer intending the discretionary termination of an official or employee shall notify the commissioner of administrative services at least 60 but not more than 120 days prior to the effective date of the discretionary termination of such official or employee. If termination is required by a sudden and unexpected loss of federal or state funds, the employer shall notify the commissioner of administrative services as soon as the employer becomes aware of the loss of funds and the termination shall be delayed until the completion of the procedures required by this subsection. Pending the completion of such procedures, the employee or official proposed for termination because of a sudden and unexpected loss of federal or state funds shall be compensated from any funds appropriated or available to the employer which may be used for such purpose. The notice shall be in writing and a copy thereof shall be forwarded to the board of trustees at the same time it is forwarded to the commissioner of administrative services. The notice shall include the following information:
   2. After receipt of the notice provided for in paragraph (1) of this subsection, the commissioner of administrative services shall schedule an interview with the official or employee proposed for discretionary termination. The interview shall be held within 15 days after receipt of the notice. Based on the interview with the official or employee proposed for discretionary termination and the information provided by the notice received by the commissioner pursuant to paragraph (1) of this subsection, the commissioner shall contact appropriate state departments, boards, bureaus, and other agencies of the state government for the purpose of seeking continued employment for the official or employee proposed for discretionary termination. Any position for continued employment of the official or employee proposed for discretionary termination which is obtained by the commissioner shall meet the following requirements:
      1. The annual compensation for such position shall be the same or greater than the current annual compensation of the official or employee proposed for discretionary termination;
      2. The duties for such position shall be reasonably compatible with the previous work experience and educational qualifications of the official or employee proposed for discretionary termination;
      3. The position shall be one which includes the holder thereof as a member of the retirement system provided for by this chapter; and
      4. The position must be available for acceptance by the official or employee proposed for discretionary termination at least one day prior to the effective date of such termination and an offer of the position to the official or employee must be made, in writing, by not later than the day immediately preceding the effective date of the discretionary termination.
   3. Any official or employee proposed for discretionary termination who is offered a position of continued employment in conformity with the requirements of paragraph (2) of this subsection shall be deemed to have resigned from service at his or her own choice upon the failure of such official or employee to accept the position of continued employment, and no such official or employee so resigning from service shall qualify for retirement benefits based upon involuntary separation from employment without prejudice as authorized by this Code section.
   4. If the commissioner of administrative services fails to obtain a position of continued employment in conformity with the requirements of paragraph (2) of this subsection for an official or employee proposed for discretionary termination, then, on the effective date of the discretionary termination, the official or employee may be considered involuntarily separated from employment without prejudice for the purposes of this Code section.
   5. The commissioner of administrative services shall notify the board of trustees in writing of the action taken by the commissioner pursuant to this subsection and of any position of continued employment which is offered to and accepted or refused by an official or employee proposed for discretionary termination.
   6. It is the intention of this subsection to provide procedures to secure the continued employment of officials and employees who may become subject to discretionary termination, and the provisions of this subsection shall not be construed to create any right to continue in a position of employment when that right does not exist independently of this subsection.

(A) The name and current annual compensation of the official or employee proposed for discretionary termination;

(B) The age, length of service, current job description, and summary of the work experience of the official or employee proposed for discretionary termination;

(C) The educational qualifications of the official or employee proposed for discretionary termination; and

History. Ga. L. 1949, p. 138, § 5; Ga. L. 1951, p. 394, § 6; Ga. L. 1952, p. 175, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 349, § 5; Ga. L. 1957, p. 283, §§ 5, 6; Ga. L. 1959, p. 107, § 4; Ga. L. 1962, p. 54, § 5; Ga. L. 1962, p. 152, § 1; Ga. L. 1963, p. 42, § 1; Ga. L. 1968, p. 1361, § 1; Ga. L. 1970, p. 26, § 2; Ga. L. 1971, p. 685, § 1; Ga. L. 1972, p. 360, § 3; Ga. L. 1984, p. 1296, § 3; Ga. L. 1985, p. 209, § 1; Ga. L. 1995, p. 333, § 1; Ga. L. 2006, p. 223, § 1/HB 379; Ga. L. 2007, p. 73, § 1/SB 162; Ga. L. 2009, p. 322, § 2/HB 476; Ga. L. 2009, p. 752, § 1/SB 98; Ga. L. 2010, p. 1207, § 64/SB 436; Ga. L. 2012, p. 413, § 7/HB 805.

The 2009 amendments. —

The first 2009 amendment, effective July 1, 2009, added paragraph (c)(3). The second 2009 amendment, effective July 1, 2009, substituted “State Personnel Administration” for “State Merit System of Personnel Administration” in subparagraph (g)(4)(A).

The 2010 amendment, effective July 1, 2010, substituted “ten years” for “10 years” near the middle of paragraph (c)(3).

The 2012 amendment, effective July 1, 2012, substituted “commissioner of administrative services” for “commissioner of personnel administration” throughout this Code section; inserted “or she” in subsection (a) and in the first sentence of subsection (e); inserted “or her” in the third sentence of subsection (d); inserted “or herself” in the first sentence of subsection (e); substituted “Department of Administrative Services” for “State Personnel Administration” in subparagraph (g)(4)(A); and deleted “of personnel administration” following “commissioner” in the third and fourth sentences of paragraph (h)(2).

Editor’s notes.

Ga. L. 1984, p. 1296, § 5, not codified by the General Assembly, provided that this Act would become effective on January 1, 1985, only if a proposed amendment (see Ga. L. 1984, p. 1726) to the Constitution (Ga. Const. 1983, Art. III, Sec. X, Para. VI) authorizing the General Assembly to revise provisions of public retirement or pension systems relating to involuntary separation from employment were ratified at the 1984 general election. Such approval was given at that election.

Ga. L. 1984, p. 1296, § 6, not codified by the General Assembly, provided: “Pursuant to the authority of the proposed constitutional amendment described in Section 5 of this Act and being contingent for its effectiveness on January 1, 1985, upon the ratification of such proposed constitutional amendment, this Act is exempt from the provisions of Chapter 20 of Title 47 of the Official Code of Georgia Annotated known as the ‘Public Retirement Systems Standards Law.’ ”

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

Ga. L. 2010, p. 107, § 67, not codified by the General Assembly, provides that: “In the event of an irreconcilable conflict between a provision of Sections 62 through 64 of this Act and a provision of another Act enacted at the 2010 regular session of the General Assembly, the provision of such other Act shall control over this Act to the extent of the conflict.”

Ga. L. 2012, p. 413, § 1/HB 805, not codified by the General Assembly, provides that: “The purpose of this Act is to make conforming amendments and correct references in Title 47 of the Official Code of Georgia Annotated, relating to retirement and pensions, relative to the abolition of the State Personnel Administration and the transfer of certain functions of such agency to the Department of Administrative Services as provided by a separate Act.” The separate Act referred to is Ga. L. 2012, p. 446/HB 642, which became effective July 1, 2012, and which provides for the abolition of the State Personnel Administration and the transfer of functions.

Ga. L. 2012, p. 413, § 13/HB 805, not codified by the General Assembly, provides that: “This Act shall become effective on July 1, 2012, only if an Act abolishing the State Personnel Administration and providing for the transfer of certain functions of such agency to the Department of Administrative Services is enacted and becomes effective on that same date; otherwise, this Act shall not become effective and shall stand repealed on July 1, 2012.” Ga. L. 2012, p. 446/HB 642, effective July 1, 2012, provides for the abolition of the State Personnel Administration and the transfer of functions.

Law reviews.

For annual survey of recent developments, see 38 Mercer L. Rev. 473 (1986).

47-2-123.1. [Repealed] Procedures to secure continued employment of employees subject to discretionary termination.

History. Repealed by Ga. L. 1984, p. 1296, § 4, effective January 1, 1985.

Editor’s notes.

Ga. L. 1984, p. 1296, § 4, repealed this Code section. However, § 5 of that Act provided that the repeal would become effective on January 1, 1985, only if a proposed amendment (see Ga. L. 1984, p. 1726) to the Constitution (Ga. Const. 1983, Art. III, Sec. X, Para. VI) authorizing the General Assembly to revise provisions of public retirement or pension systems relating to involuntary separation from employment were ratified at the 1984 general election. Such approval was given at that election.

This Code section was enacted at the same legislative session as the Act which provided for its repeal. See Ga. L. 1984, p. 1309, § 1 for the enacting provisions.

47-2-124. Eligibility for benefits of persons with at least 95 percent of required service credit.

Any member who is serving in the year which represents 95 percent of the required time for vesting of benefits under Code Section 47-2-111 or 47-2-122 or of the required time for benefits under subsections (c) through (e) of Code Section 47-2-123 shall be deemed to qualify for the required number of years.

History. Ga. L. 1953, Nov.-Dec. Sess., p. 160, § 2; Ga. L. 1994, p. 297, § 1.

47-2-125. Reexamination of persons receiving disability benefits; effect of refusal to undergo examination; effect of ability to engage in gainful employment.

1. 1. Once each year during the first five years following the retirement of a member on a disability retirement allowance and once in every three-year period thereafter, the board of trustees may require a disability beneficiary who has not yet attained retirement age as specified in subsection (a) of Code Section 47-2-110 to undergo a medical examination by a physician or physicians designated by the medical board. The disability beneficiary may request such an examination. Should any disability beneficiary who has not yet attained retirement age refuse to submit to such medical examination, the pension of such disability beneficiary may be discontinued by the board of trustees until the withdrawal of such refusal; and should the refusal continue for one year, all rights of the disability beneficiary in and to a pension may be revoked by the board of trustees.
   2. Should the medical board report and certify to the board of trustees that a disability beneficiary is engaged in or is able to engage in a gainful occupation paying more than the difference between the disability beneficiary’s retirement allowance and the earnable compensation used to calculate the disability retirement allowance at the time of retirement, the board of trustees may reduce the disability beneficiary’s pension to an amount which, together with the disability beneficiary’s annuity and the amount earnable by the disability beneficiary, equals the earnable compensation used to calculate the disability retirement allowance at the time of retirement. Should the disability beneficiary’s earning capacity be later changed, the amount of the pension may be further modified, provided that the modified pension shall not exceed an amount which, together with the disability beneficiary’s annuity and the amount earnable by the disability beneficiary, equals the earnable compensation used to calculate the disability retirement allowance at the time of retirement.
   3. The provisions of this paragraph shall apply to persons who first or again become members of this retirement system on or after September 1, 2010. For purposes of paragraph (2) of this subsection, the amount earnable by the beneficiary shall include any income payment received from workers’ compensation; provided, however, that in the event of a lump sum payment, the monthly disability allowance shall be reduced on an actuarial basis as determined by the actuary of this retirement system.
2. The board of trustees may require a disability beneficiary who has not yet attained retirement age as specified in subsection (a) of Code Section 47-2-110 to provide information relevant to any provision of this chapter relating to his or her entitlement to receive a disability retirement. Should any disability beneficiary who has not yet attained retirement age refuse to submit any such information so requested, the board of trustees may suspend the retirement allowance of such disability beneficiary until such information is provided. Should the board of trustees receive information from any source that a disability beneficiary is engaged in an occupation paying more than the difference between the disability beneficiary’s retirement allowance and the earnable compensation used to calculate the disability retirement allowance at the time of retirement, the board of trustees may reduce the disability beneficiary’s pension to an amount which, together with the disability beneficiary’s annuity and the amount earnable by the disability beneficiary, equals the earnable compensation used to calculate the disability retirement allowance at the time of retirement. Should the disability beneficiary’s earnings later be changed, the amount of the pension may be further modified, provided that the modified pension shall not exceed an amount which, together with the disability beneficiary’s annuity and the amount earnable by the disability beneficiary, equals the earnable compensation used to calculate the disability retirement allowance at the time of retirement.

History. Ga. L. 1949, p. 138, § 5; Ga. L. 1992, p. 1108, § 1; Ga. L. 2005, p. 555, § 1/HB 459; Ga. L. 2010, p. 414, § 1/HB 172.

The 2010 amendment, effective May 24, 2010, in subsection (a), designated the existing provisions as paragraphs (a)(1) and (a)(2); substituted “by a physician or” for “, such examination to be made at the disability beneficiary’s place of residence or other place mutually agreed upon, by” near the end of the first sentence of paragraph (a)(1); and added paragraph (a)(3).

47-2-126. Restoration to service of disability beneficiary.

If a disability beneficiary is restored to service, the retirement allowance of the beneficiary shall cease and the beneficiary shall again become a contributing member of the retirement system. Anything in this chapter to the contrary notwithstanding, any prior service certificate or creditable service which was used to compute such a member’s creditable service at the time of retirement shall be restored to full force and effect, and upon the member’s subsequent retirement the member shall be credited with all service as a member.

History. Ga. L. 1949, p. 138, § 5; Ga. L. 1951, p. 394, § 7; Ga. L. 1990, p. 525, § 1.

47-2-127. Applicable ages for computation of benefits; duration of benefits.

In the application of Code Sections 47-2-121, 47-2-123, 47-2-124, and subsection (d) of Code Section 47-2-120 to allowances, the monthly benefit of the member, whether dead or in life, or his beneficiary shall be computed as if the member attained age 60 or 65, whichever is applicable, and upon reaching that age applied for a retirement allowance. The monthly benefit so computed shall be payable for the life of the member or pursuant to the terms of the option, if any, selected by the member under Code Section 47-2-121.

History. Ga. L. 1957, p. 283, § 10.

47-2-128. Survivors benefit coverage; fund; contributions.

1. Wherever the term “survivors benefits” is used or referred to in this chapter, it shall be construed to be group term life insurance.
2. Pursuant to the provisions of this Code section, Code Section 47-2-129, and rules or regulations adopted for such purpose, the board of trustees may provide for survivors benefits for members, former members, and retired members of the retirement system.
3. Notwithstanding Article 3 of this chapter, there shall be established an additional fund, to be known as the “survivors benefit fund,” which shall be administered in the following manner:
   1. There shall be accumulated in the survivors benefit fund the contributions deducted from the earnable compensation of members covered for survivors benefits, together with payments made to the fund by employers, including interest earned on deposits and investments of such funds;
   2. There shall also be accumulated in the survivors benefit fund the payments required of retired members and vested former members covered for survivors benefits as provided in subsections (g) and (h) of this Code section, together with interest earned on such payments; and
   3. All assets of the survivors benefit fund and all income, interest, and dividends derived from deposits and investments shall be used for the payments of benefits and expenses necessary for the maintaining of survivors benefit coverage. Such benefits and expenses shall in no manner become an obligation of the pension accumulation fund.
4. Contributions for survivors benefits shall be provided for and administered in the following manner:
   1. After notice from the board of trustees, each employer shall cause to be deducted from the earnable compensation of each member during every payroll period the additional amount established by the board of trustees, but not to exceed one-half of 1 percent of the member’s earnable compensation. Such deductions shall be made under the same conditions as set forth in paragraph (2) of subsection (a) of Code Section 47-2-51 and, except for those members who are not eligible for survivors benefits, that amount shall be the member’s payment for such coverage;
   2. Any member who is not eligible for survivors benefits shall have the additional contributions provided for in paragraph (1) of this subsection credited to the member’s annuity savings account to be used to purchase an additional annuity at retirement under the conditions set forth in paragraph (3) of subsection (a) of Code Section 47-2-51; and
   3. There is authorized an employer payment to the fund which shall be a percentage of the earnable compensation of the members of the retirement system.  The board of trustees shall establish the rate of such payment, but in no case shall such rate, when added to the members’ contributions, exceed 1 percent.  Funds for employer payment shall be requested in the same manner as provided in Code Section 47-2-57.
5. The board of trustees may adopt or rescind any rules or regulations which are not in conflict with this Code section and which it deems necessary in establishing and maintaining the plan of operation, including benefit tables and other provisions of coverage.  Such rules and regulations shall include the following:
   1. A member’s payment for coverage shall vest in the member no rights other than for the period for which the member has paid the required additional contributions into the survivors benefit fund;
   2. A notice by the board of trustees to members through their employers that the additional contributions provided for in this Code section will in the future be credited to the individual member’s annuity savings account under conditions set forth in paragraph (3) of subsection (a) of Code Section 47-2-51 shall suspend any and all survivors benefit coverage then in effect, provided that such action shall be applicable to all members alike and without prejudice to any survivors benefits pending in the case of a then deceased member; and
   3. Subsequent to any notice released under paragraph (2) of this subsection, any additional notice made in the same manner and within 12 months of the original notice to the effect that coverage is again available shall reestablish survivors benefits to those formerly covered and to all new members who are otherwise eligible, except that within 30 days from the date of such notice any member may decline benefits under this Code section.
6. The board of trustees may determine the date on which the plan for survivors benefit coverage shall be placed into operation, provided that such date shall not be prior to July 1, 1953. The board of trustees shall notify all employers who, in turn, shall notify the members that additional contributions will commence on the determined date.
7. Except as otherwise provided in subsection (i) of this Code section, in the event a member retires, the retired member shall continue paying the amount provided for under this Code section which the member  was paying at the time of retirement; and the benefits provided for under this Code section shall remain fixed at the same amount as they would have been had the member died on the day immediately preceding the date of retirement.  The board of trustees is authorized to promulgate rules and regulations to cover this subsection.
8. Any other provisions of this chapter or any rules or regulations to the contrary notwithstanding, any member who withdraws from service before attaining age 60 but whose right to a service retirement allowance has vested under Code Section 47-2-122 may continue paying the amount under this Code section which the member was paying at the time of withdrawing from service, together with the amount of the employer contribution in effect at the time of such withdrawal, in which case the benefits under this Code section shall remain fixed at the same amount as they would have been had the member died on the day immediately preceding the member’s withdrawal. Only those members with at least 18 years of creditable service at the time of withdrawal from service shall be eligible under this subsection.  The board of trustees is authorized to promulgate rules and regulations to cover this subsection.
9. As applied to those members whose first membership in the retirement system is on or after April 1, 1964, the survivors benefits program may provide for a reduction of benefits after the attainment of a certain age and for a different or no contribution after retirement based on such reduction in benefits.

History. Ga. L. 1953, Jan.-Feb. Sess., p. 323, § 1; Ga. L. 1961, p. 158, §§ 1-3; Ga. L. 1964, p. 119, § 3; Ga. L. 1967, p. 751, §§ 5-7; Ga. L. 1976, p. 453, § 1; Ga. L. 1977, p. 670, § 1; Ga. L. 1979, p. 1259, § 1; Ga. L. 1990, p. 1263, § 1; Ga. L. 1993, p. 86, § 1.

Law reviews.

For article surveying recent legislative and judicial developments regarding Georgia’s insurance laws, see 31 Mercer L. Rev. 117 (1979).

47-2-129. Group term life insurance protection as part of survivors benefits program.

The board of trustees may provide group term life insurance protection for the members of the retirement system as the survivors benefits program provided for in Code Section 47-2-128 by contracting for such service with the State Employees’ Assurance Department or any insurance company licensed to operate in Georgia, which company has experience in the underwriting of groups similar in size and type of coverage. Such contract must provide benefits to those persons entitled to benefits under Code Section 47-2-128. All or any part of funds and other assets previously accumulated for the purposes of Code Section 47-2-128 may be used by the board of trustees in the execution of this contract. Contributions for such coverage shall be provided for and collected as set forth in subsection (d) of Code Section 47-2-128.

History. Ga. L. 1963, p. 520, § 1; Ga. L. 1967, p. 751, § 8; Ga. L. 1990, p. 1263, § 2.

47-2-130. Refund of accumulated contributions upon termination of employment other than by death or retirement.

If a member ceases to be an employee other than by death or by retirement on an allowance under this retirement system, the amount of his accumulated contributions to this retirement system shall be payable to him upon his request. If a member dies before becoming eligible to retire and before completing 15 years of creditable service, the amount of his accumulated contributions shall be paid to the living person, if any, nominated by him by written designation duly executed and filed with the board of trustees, provided that such beneficiary is alive at the member’s death. Otherwise, the accumulated contributions shall become part of the member’s estate.

History. Ga. L. 1949, p. 138, § 5; Ga. L. 1951, p. 394, § 7; Ga. L. 1967, p. 751, § 4.

47-2-140. Credit for transfer to a federal agency during a national emergency; retransfer to employment under retirement system; termination of federal employment.

1. Anything in this chapter to the contrary notwithstanding, an employer contribution shall be made on the account of a member who is transferred to a federal agency during a national emergency, provided that the transfer is made pursuant to an official request to the member for his services, together with a request that the employer release the member to perform national emergency services; and provided, further, that termination of the employment with the federal agency is for the purpose of returning to employment under the retirement system or entering the armed forces of the United States. This subsection shall be applicable only if certified copies of the official requests shall be filed with the retirement system at the time of transfer.
2. Upon retransfer to employment under the retirement system, the member shall make a lump sum employee contribution through his employer to the retirement system for the period during which he was employed by the federal agency. Both this lump sum contribution and the employer contributions under subsection (a) of this Code section shall be the same as would have been contributed had the member remained in his former position and continued to make the same contributions as were made in the last month before his transfer to the federal agency. The employer contribution shall be paid from the expense fund established under Code Section 47-2-60.
3. Upon retransfer to employment under the retirement system and payment of the employee and employer contributions for the period during which he served in the federal agency, the member shall be treated, for purposes of receiving benefits under this chapter, as if he were employed under the retirement system during such time.
4. A member who leaves service with a federal agency under conditions other than those set forth in subsection (a) of this Code section shall upon written request be eligible for refund of contributions made by him up to the time of his transfer. No further employer contributions shall be made on the account of such a member after such termination of service.
5. Nothing in this Code section shall be construed as meaning that any individual affected thereby is in service until he returns to employment under the retirement system.

History. Ga. L. 1951, p. 394, § 3.

47-2-141. Employer contributions for transfer to federal agency; accumulated pension credits; effect of failure to return to state employment.

1. Anything in this chapter to the contrary notwithstanding, an employer contribution shall be made to the account of any member who during a national emergency enters or in time of peace is drafted into the armed forces of the United States directly from state employment or from employment in a federal agency after having been transferred to such agency from state employment under Code Section 47-2-140.  The contribution shall be made by the employer for the period during which the member served in the armed forces of the United States and in the same amount as would have been contributed by the employer had the member remained in employment under the retirement system without change in compensation during that period, provided that such contribution shall be made for not more than five years of such period.  Such contribution shall be paid into the pension accumulation fund as provided in Code Section 47-2-55.
2. The employer contribution made on the member’s account shall entitle him to the accumulated pension credits for such period only if within one year of his discharge he returns to employment under the retirement system or with the federal agency to which he was transferred pursuant to Code Section 47-2-140. If the member fails to return to such federal or state employment within one year of his discharge, his benefits under the retirement system shall be limited to his accumulated contributions at the time of his original transfer from state employment or entry into the armed forces of the United States, in which case his accumulated contributions shall be refunded to him upon his written request, and no further employer contributions shall be made on his account after such one-year period.
3. Nothing in this Code section shall be construed as meaning that any individual affected thereby is in service until such person returns to state employment.

History. Ga. L. 1951, p. 394, § 4; Ga. L. 1991, p. 1297, § 1.

Cross references.

Creditable service not allowed for military service from which discharge was other than honorable, § 47-1-11 .

47-2-142. [Repealed] Credit for prior service rendered by persons transferred under loan to a federal agency but ineligible for federal service retirement membership or who served overseas with the Red Cross during World War II.

History. Ga. L. 1949, p. 138, § 4; Ga. L. 1973, p. 1410, § 1; Ga. L. 1982, p. 3, § 47; Ga. L. 2009, p. 752, § 1/SB 98; repealed by Ga. L. 2010, p. 1207, § 19, effective July 1, 2010.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-160. [Reserved] Inclusion of General Assembly members in retirement system; effect on rights under the Georgia Legislative Retirement System; rules and regulations; amount and financing of contributions.

History. Repealed by Ga. L. 2010, p. 1207, § 20, effective July 1, 2010.

Editor’s notes.

This Code section was based on Ga. L. 1965, p. 106, § 3; Ga. L. 1965, p. 199, § 2; Ga. L. 1971, p. 109, § 1; Ga. L. 1972, p. 543, § 1; Ga. L. 1973, p. 95, § 1.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-161. [Reserved] Membership service credit for service as a member of the General Assembly between January 1, 1954, and January 1, 1967.

History. Repealed by Ga. L. 2010, p. 1207, § 21, effective July 1, 2010.

Editor’s notes.

This Code section was based on Ga. L. 1965, p. 106, § 2; Ga. L. 1965, p. 199, §§ 1, 4; Ga. L. 1968, p. 199, § 1; Ga. L. 1981, p. 1856, § 1.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-162. Eligibility of persons who are members of the General Assembly during or after January, 1962, for survivors benefits; contributions for such coverage; right to decline coverage.

1. Beginning in January, 1962, current and future members of the General Assembly shall make contributions to the retirement system for the limited purpose of providing survivors benefits under Code Sections 47-2-128 and 47-2-129, provided that any member of the General Assembly may reject such coverage, in which case no contributions shall be made by him or her; provided, further, that the provisions of this Code section shall not apply to any person who becomes or again becomes a member of the General Assembly on or after July 1, 2009.
2. If a member accepts such coverage, the legislative fiscal officer is authorized and directed to pay to the board of trustees from funds appropriated for the operation of the General Assembly all accumulated contributions for survivors benefits that would have been paid had members of the General Assembly received survivors benefits coverage when it was originally extended to members of the retirement system.

History. Ga. L. 1962, p. 54, § 3; Ga. L. 2009, p. 398, § 1/SB 177.

The 2009 amendment, effective July 1, 2009, near the end of subsection (a), inserted “or her” and substituted “the provisions of this Code section shall not apply to any person who becomes or again becomes a member of the General Assembly on or after July 1, 2009” for “in the event of the death of any member of the 1962 General Assembly prior to February 13, 1962, such member shall be deemed to have elected survivors benefits coverage, in which case any benefits payable shall be made to the deceased member’s surviving spouse and shall be paid from the sum of all contributions required under this Code section” at the end.

47-2-163. Group term life insurance for members and former members of General Assembly; contributions.

Any other provisions of this chapter to the contrary notwithstanding, the board of trustees is authorized by rules or regulations to provide for group term life insurance protection for members and former members of the General Assembly; provided, however, that the provisions of this Code section shall not be applicable to persons who become or again become members of the General Assembly on or after July 1, 2009. The board of trustees may contract for such coverage with the State Employees’ Assurance Department pursuant to the provisions of Chapter 19 of this title. The board of trustees shall determine the amount of such coverage and the employee contribution that shall be made for such coverage by the members of the General Assembly. The board of trustees shall also determine the employer contribution necessary for such group term life insurance protection for members of the General Assembly. Such employer contribution shall be paid from funds appropriated or available to the legislative branch of the state government. The employee and employer contributions shall be paid into the survivors benefit fund provided for in subsection (c) of Code Section 47-2-128.

History. Ga. L. 1962, p. 54, § 6; Ga. L. 1982, p. 3, § 47; Ga. L. 1990, p. 1263, § 3; Ga. L. 2009, p. 398, § 2/SB 177.

The 2009 amendment, effective July 1, 2009, added the proviso at the end of the first sentence.

47-2-164. Membership of employees of the General Assembly; contributions.

1. Anything in this chapter to the contrary notwithstanding, any employee of the General Assembly who is in a position which normally requires actual performance of duties during the full 12 months of the calendar year, as reflected by the state auditor’s report, shall, as a condition of his employment, become a member of the retirement system. Any contributing member who, without a break in service, becomes an employee of the General Assembly shall continue his membership during such employment.
2. Contributions from employees of the General Assembly shall be deducted by the legislative fiscal officer and remitted to the board of trustees, together with required employer contributions. The legislative fiscal officer is authorized and directed to pay the employer contribution from the funds appropriated for the operation of the General Assembly.
3. This Code section shall become effective on February 13, 1956, so as to apply to the 1956 regular term and all subsequent terms of the General Assembly.

History. Ga. L. 1956, p. 54, § 3.

47-2-165. Effect on retirement allowances of compensation, per diem, allowances, and expenses received as a member of the General Assembly.

Anything in this chapter to the contrary notwithstanding, the payment of a member’s retirement allowances shall not be suspended because of the compensation, per diem, allowances, and expenses received by him as an elected member of the General Assembly.

History. Ga. L. 1963, p. 547, § 2.

47-2-166 through 47-2-168. [Repealed]

History. Repealed by Ga. L. 2010, p. 1207, §§ 22 through 24, effective July 1, 2010.

Editor’s notes.

These Code sections were based on Ga. L. 1964, p. 158, § 2; Ga. L. 1967, p. 495, § 1; Ga. L. 1973, p. 95, § 1.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-180. [Reserved] Right to a prior service certificate for service as a teacher in the public schools of Georgia; contents of application for a certificate.

History. Repealed by Ga. L. 2010, p. 1207, § 25, effective July 1, 2010.

Editor’s notes.

This Code section was based on Ga. L. 1949, p. 138, § 4.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-181. Transfer of service credits and accumulated contributions from the Teachers Retirement System of Georgia to this retirement system; transfer of funds.

1. Any other provisions of law to the contrary notwithstanding, any member, except a member subject to subsection (b) of this Code section, who was previously a member of the Teachers Retirement System of Georgia who has service credits with said teachers retirement system may have such service credits and accumulated contributions under said teachers retirement system transferred to the Employees’ Retirement System of Georgia, provided that such transferred service credits shall not be used in determining the qualifications of a member for benefits other than vested rights or disability, death, or normal service retirement allowances. The Teachers Retirement System of Georgia shall pay an employer contribution together with regular interest thereon to the Employees’ Retirement System of Georgia for each member establishing creditable service under this subsection. The amount of such employer contributions shall be 6 percent of the reported compensation of the member establishing creditable service during membership in the Teachers Retirement System of Georgia. Any member who elects to transfer such service credits shall so notify the board of trustees in writing.
2. Pursuant to Code Section 47-3-81, any employee of an agency under the retirement system may transfer his or her service credit to the credit of his or her membership in the Teachers Retirement System of Georgia in the event that he or she enters service as a teacher, as defined in Code Section 47-3-1.
3. 1. Any provision of this title to the contrary notwithstanding, any vested member of the Teachers Retirement System who becomes an employee of an employer may, at his or her option, elect to remain a member of the Teachers Retirement System of Georgia.
   2. If a person subject to this subsection elects to remain a member of the Teachers Retirement System of Georgia, the employer and employee shall make all contributions to such retirement system and perform such other acts as are required by law or regulation.
   3. If a person subject to this subsection does not elect to remain a member of the Teachers Retirement System of Georgia, he or she shall become a member of this retirement system subject to all provisions of this chapter.
   4. This subsection shall be applicable to each person who was a member of this retirement system on January 1, 1997, and to all persons who become a member on or after such date. Any person subject to this subsection who became a member of the Teachers Retirement System of Georgia between January 1, 1997, and June 30, 1998, who elects to remain a member of this retirement system shall be governed by the provisions of subsection (a) of this Code section relating to the transfer of service credits and accumulated contributions. Any person eligible to make the election provided for in this subsection shall do so in writing to the board of trustees not later than September 30, 2000, or within 60 days after the person became an employee of an employer, whichever date is later. Once made, the election is irrevocable.
   5. The provisions of this subsection shall not become a part of the employment contract and shall be subject to subsequent legislation; provided, however, that no person who has made the election provided by this subsection shall be affected by any subsequent legislation.
4. 1. At the time the membership of a person is transferred from the Teachers Retirement System of Georgia to this retirement system subject to Article 10 of this chapter, this retirement system shall receive the funds transferred from the Teachers Retirement System of Georgia pursuant to Code Section 47-3-81 and, as applicable, add the accrued benefit transferred from the Teachers Retirement System of Georgia to the accrued benefit or the balance of employee contributions and interest. The total benefits of any such member shall be subject to the rules of this retirement system.
   2. At the time the membership of a person subject to Article 10 of this chapter transfers to the Teachers Retirement System of Georgia, this retirement system shall:
      1. Calculate the accumulated benefit using the service and compensation at the time of the transfer;
      2. Calculate the present value of the accrued benefit using methods and assumptions adopted by the board of trustees; and
      3. Transfer to the Teachers Retirement System of Georgia the greater of the present value of the accumulated benefit or the balance of the employee contributions and interest.
   3. All service transferred pursuant to this subsection shall be calculated as credit in this retirement system for all purposes in this retirement system.
   4. This retirement system and the Teachers Retirement System of Georgia shall recalculate the accumulated benefit of any person transferred between such retirement systems from January 1, 2009, through June 30, 2012, according to the methods prescribed by this subsection.

History. Ga. L. 1962, p. 54, § 8; Ga. L. 1968, p. 1407, § 2; Ga. L. 1973, p. 900, § 10; Ga. L. 1982, p. 3, § 47; Ga. L. 1992, p. 1110, § 2; Ga. L. 1998, p. 775, § 1; Ga. L. 2000, p. 1273, § 1; Ga. L. 2012, p. 1051, § 1/SB 286.

The 2012 amendment, effective July 1, 2012, added subsection (d).

47-2-182. Credit for service to certain members of local retirement systems.

1. As used in this Code section, the term:
   1. “Local retirement system” means a retirement system maintained by a county or independent school district for the purpose of providing a retirement benefit program for the teachers and other employees of the county or independent school district.
   2. “Teacher” means a teacher as defined in paragraph (28) of Code Section 47-3-1.
2. Any member who was employed by a county or independent school district as a teacher at any time prior to July 1, 1979, and who was a member of a local retirement system during such employment and who is not and will not become eligible to receive any benefit under the provisions of said local retirement system shall be eligible to obtain creditable service under this retirement system for any part or all of such previous employment as a teacher, subject to the following conditions and requirements:
   1. The member must pay to the board of trustees employee and employer contributions for the creditable service claimed under this Code section based on the compensation actually received for the teaching service claimed as creditable service;
   2. The member must pay to the board of trustees regular interest on the amount determined under paragraph (1) of this subsection compounded annually from the time the teaching service was rendered until the time of payment; and
   3. No creditable service obtained under this Code section shall be used in determining the qualifications of a member to receive benefits under this chapter other than vested rights, death or disability benefits, or normal service retirement allowances.
3. Any member wishing to obtain creditable service pursuant to the provisions of this Code section shall apply therefor to the board of trustees in such manner as the board shall require.  The board of trustees may require such documentation as may be necessary to verify teaching service and compensation therefor that is claimed as creditable service under this Code section.

History. Code 1981, § 47-2-182 , enacted by Ga. L. 1990, p. 508, § 1.

47-2-190. Transfer to Employees’ Retirement System of Georgia prohibited.

Any member who has service credits with the Public School Employees Retirement System may not have any such service credits transferred to the Employees’ Retirement System of Georgia.

History. Code 1981, § 47-2-190 , enacted by Ga. L. 1987, p. 575, § 7.

47-2-200. [Reserved] Membership of heads of state departments or agencies who are constitutional officers; contributions; service credits; retirement allowances; survivors benefits.

History. Repealed by Ga. L. 2010, p. 1207, § 26, effective July 1, 2010.

Editor’s notes.

This Code section was based on Ga. L. 1964, p. 115, § 3.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-201. [Reserved] Director status inhibiting eligibility for corresponding emeritus positions.

History. Repealed by Ga. L. 2010, p. 1207, § 27, effective July 1, 2010.

Editor’s notes.

This Code section was based on Ga. L. 1964, p. 115, § 4; Ga. L. 1986, p. 999, § 1; Ga. L. 1994, p. 92, § 1; Ga. L. 2010, p. 863, § 3.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-202. Eligibility for membership of officials and employees of the Department of Audits and Accounts; contributions.

The officials and employees of the Department of Audits and Accounts who are subject to the merit system of employment promulgated by the department are authorized to become members of the retirement system; and that department is authorized to pay all required contributions from funds appropriated for the operation of that department. Such payment shall be part of and in addition to the regular compensation allowed to the officials and employees of that department.

History. Ga. L. 1949, p. 1195, § 1.

47-2-203. Membership of certain employees of the Administrative Office of the Courts of the Judicial Council of Georgia and the Council of Juvenile Court Judges; contributions.

1. On and after July 1, 1990, the following shall be members of the retirement system:
   1. The director of the Administrative Office of the Courts of the Judicial Council of Georgia and any other person employed by the Administrative Office of the Courts or the Judicial Council of Georgia who is in a position which normally requires actual performance of duties during the full 12 months of the calendar year; and
   2. The director of the Council of Juvenile Court Judges and any other person employed by the Council of Juvenile Court Judges who is in a position which normally requires actual performance of duties during the full 12 months of the calendar year.
2. Membership under this Code section shall be subject to the provisions of Code Section 47-2-334, relating to persons becoming members of the retirement system on or after July 1, 1982.
3. Employee contributions from members under this Code section for service on and after July 1, 1990, shall be deducted and remitted to the board of trustees by the appropriate employing authority.  Employer contributions under this Code section for service on and after July 1, 1990, shall be payable from funds appropriated for the operation of the judicial branch of government; and such employer contributions shall be in addition to the regular compensation otherwise payable to such members.

History. Code 1981, § 47-2-203 , enacted by Ga. L. 1990, p. 514, § 1.

47-2-204. Members subject to provisions of Code Section 47-2-203 may receive credit for prior service.

Any member subject to the provisions of Code Section 47-2-203 may receive service credit for all prior service rendered as an employee of the Judicial Council of Georgia or its predecessor agency, the Governor’s Commission on Judicial Processes, or the Council of Juvenile Court Judges, provided that:

1. Such members shall pay a contribution of 1 1/2 percent per year on compensation received for each such year plus 4 1/2 percent interest on such employee contributions, compounded annually to the date of payment; and
2. An amount shall be paid to the retirement system from funds appropriated or otherwise available for the operation of the judicial branch of state government in an amount equal to the normal employer contribution which would have been paid on behalf of the member if the member had been a member of the retirement system during the period for which service is granted plus 4 1/2 percent interest on such employer contributions, compounded annually to the date of payment;

   and provided, further, that no such service shall be deemed as creditable under any provisions of this chapter if such service has or will be used in the determination of any member’s eligibility for his retirement benefits or allowances for any other retirement system, excluding social security and those retirement programs covered under Public Law 810, 80th Congress, as amended. Any member claiming creditable service under this subsection shall make application to the board not later than June 30, 1993.

History. Code 1981, § 47-2-204 , enacted by Ga. L. 1992, p. 1151, § 1.

47-2-220. Membership in retirement system of employees of the Department of Corrections; contributions; creditable service; eligibility for survivors benefits.

1. On and after March 7, 1961, the eligible employees of the Department of Corrections are authorized to become members of Division A within the retirement system.
2. The Department of Corrections or such official therein who is responsible for the payment of compensation to the employees within that department shall cause to be deducted from the compensation of each member for each and every payroll period the employee contributions as may be required under this chapter and shall pay to the board of trustees, in such manner as the board of trustees may prescribe, the amounts so deducted. The commissioner of corrections is authorized and directed to pay such employer contributions as may be required under this chapter. Such employer contributions shall be paid to the board of trustees, as prescribed by it, from funds appropriated for the operation of the Department of Corrections.
3. In addition to the regular employer contributions required under this chapter, the commissioner of corrections is authorized and directed to pay, from funds received by the Department of Corrections as compensation for the various services rendered by it, an additional contribution as determined by the board of trustees. The additional contribution shall be a regular quarterly amount sufficient to amortize within 15 years the total amount of the employer contributions which would have been paid for all of that department’s employees from August 1, 1953, to July 1, 1961, and shall include interest on these employer contributions at a rate prescribed by the board of trustees. These quarterly payments shall begin on July 1, 1961. In the event the earnings of the department are not sufficient to pay such contributions, the contributions shall be paid from funds available to the department from appropriations, or otherwise. If the contributions are not made as provided in this Code section, this Code section shall be null and void.
4. Any individual who is an employee of the Department of Corrections on March 7, 1961, may become a member of Division A of the retirement system; but he shall not be considered as eligible for any service credits whatsoever other than membership service for which he contributes.
5. Any individual who on August 1, 1953, was an employee of the Department of Corrections and without a break in service with that department so remained in the employment of that department on March 7, 1961, and who has not previously declined membership in the retirement system shall, upon becoming a member of the retirement system and upon immediate payment by the member of the total amount of accumulated contributions which would have accrued had he been a contributing member since August 1, 1953, be entitled to all creditable service in the same manner as other individuals in that department who became members of Division A of the retirement system.
6. Any eligible employee of the Department of Corrections who became a member of the retirement system under subsection (d) of this Code section and who did not immediately pay the full amount of those accumulated contributions may pay the amount of his accumulated contributions over a ten-year period by means of monthly payments. No individual shall be credited with the full amount of his prior service or membership service credits until such time as he has made the total contributions required of him. The board of trustees may promulgate rules and regulations to implement this Code section, including a prescription of the actuarial value which shall be credited to the member’s account for each monthly payment made as herein provided if he should retire, die, or become disabled before having paid the full amount of the accumulated contributions required of him under subsection (e) of this Code section. The board of trustees may establish a date for the commencement for such payments, which date shall be no earlier than July 1, 1962.
7. Anything in this chapter to the contrary notwithstanding, employees of the Department of Corrections who become members of the retirement system shall be eligible for survivors benefits in accordance with the rules and regulations relative to the same which were in existence on July 1, 1953, provided that any determination relative to the member’s eligibility for such benefits shall also be based upon the age of the member on the date he elects membership, notwithstanding the fact that he may have been an employee of the department on January 1, 1953.

History. Ga. L. 1961, p. 112, § 1; Ga. L. 1962, p. 146, §§ 1, 2; Ga. L. 1982, p. 3, § 47; Ga. L. 1985, p. 283, § 1.

47-2-221. Disability allowances payable to personnel for certain disabilities arising in the line of duty.

1. 1. Notwithstanding the disability allowance provided for in Code Section 47-2-123, any member in service of the Uniform Division of the Department of Public Safety, any game warden of the Department of Natural Resources, any officer or agent of the Georgia Bureau of Investigation, and any alcohol and tobacco officer or agent of the Department of Revenue who, while a contributing member of this retirement system and upon becoming permanently disabled due to an act of external violence or injury incurred in line of duty, becomes eligible for disability retirement allowances shall, upon making written application to the board of trustees either personally or through his or her employer and after a medical examination and upon certification by the medical board that such member is, in their opinion, permanently disabled, be entitled to a monthly allowance as computed on the member’s life expectancy without option. Such monthly allowance as shall be payable to the member only, during his or her life or length of disability, shall not exceed 80 percent of the service allowance that would have been payable to the member had he accumulated not more than 30 years of creditable service and had retired at age 65. Such allowance shall be computed on the basis of the member’s monthly earnable compensation for the month in which his or her permanent disability occurred. Such permanent disability retirement shall apply regardless of the length of service of any such member; and such member shall be deemed to have acquired 30 or more years of creditable service. In addition, a member so disabled in the line of duty shall receive a monthly supplemental benefit which shall be in the amount of $5.00 per month for each year of creditable service as a member of the Uniform Division of the Department of Public Safety, game warden of the Department of Natural Resources, alcohol and tobacco officer or agent of the Department of Revenue, or as an officer or agent of the Georgia Bureau of Investigation. Such additional monthly supplemental benefit shall in no event exceed $150.00 per month. Any other provision of law to the contrary notwithstanding, any member of the Uniform Division of the Department of Public Safety who retired prior to July 1, 1970, as a result of becoming permanently disabled due to an act of external violence or injury incurred in the line of duty and who was a member of the retirement system on the date of the injury or act of violence shall be entitled to and shall receive the monthly supplemental benefit provided for in this subsection.
   2. In lieu of the foregoing, any member so disabled in the line of duty shall be entitled to receive a minimum monthly disability retirement benefit equal to 2 percent of his or her monthly earnable compensation for the month in which his or her permanent disability occurred for each year of creditable service determined as though he or she had continued in service in the Uniform Division of the Department of Public Safety, as a game warden of the Department of Natural Resources, as an alcohol and tobacco officer or agent of the Department of Revenue, or as an officer or agent of the Georgia Bureau of Investigation until his or her mandatory retirement age.
2. 1. Notwithstanding the disability allowance provided for in Code Section 47-2-123, any employee of the Department of Natural Resources appointed as a deputy game warden under Code Section 27-1-17, any parole officer employed by the State Board of Pardons and Paroles, any probation officer employed by the Department of Corrections, and any community supervision officer employed by the Department of Community Supervision who, while a contributing member of this retirement system and upon becoming permanently disabled due to an act of external violence or injury incurred in the line of law enforcement duty, becomes eligible for disability retirement allowances shall, after a medical examination and upon certification by the medical board that such member is, in their opinion, permanently disabled, be entitled to a monthly allowance as computed on the member’s life expectancy without option. Such monthly allowance as shall be payable to the member only, during his or her life or length of disability, shall not exceed 80 percent of the service allowance that would have been payable to the member had he or she accumulated not more than 30 years of creditable service and had retired at age 65. Such allowance shall be computed on the basis of the member’s monthly earnable compensation for the month in which his or her permanent disability occurred. Such permanent disability retirement shall apply regardless of the length of service of any such member; and such member shall be deemed to have acquired 30 or more years of creditable service. In addition, a member so disabled in the line of law enforcement duty shall receive a monthly supplemental benefit which shall be in the amount of $5.00 per month for each year of creditable service as an employee of the Department of Natural Resources who has been appointed as a deputy game warden under Code Section 27-1-17, parole officer of the State Board of Pardons and Paroles, probation officer of the Department of Corrections, or any community supervision officer employed by the Department of Community Supervision. Such additional monthly supplemental benefit shall in no event exceed $150.00 per month.
   2. In lieu of the foregoing, any member so disabled in the line of law enforcement duty shall be entitled to receive a minimum monthly disability retirement benefit equal to 2 percent of his or her monthly earnable compensation for the month in which his or her permanent disability occurred for each year of creditable service determined as though he or she had continued in service as a deputy game warden, probation officer, parole officer, or a community supervision officer until his or her mandatory retirement age.

History. Ga. L. 1962, p. 152, § 1; Ga. L. 1968, p. 1361, § 1; Ga. L. 1970, p. 26, § 2; Ga. L. 1971, p. 685, § 1; Ga. L. 1975, p. 1499, § 1; Ga. L. 1976, p. 1407, § 1; Ga. L. 1977, p. 1096, § 2; Ga. L. 1982, p. 3, § 47; Ga. L. 1998, p. 230, § 1; Ga. L. 2005, p. 555, § 2/HB 459; Ga. L. 2016, p. 285, § 1/HB 421; Ga. L. 2019, p. 808, § 7/SB 72.

The 2016 amendment, effective July 1, 2016, in paragraph (b)(1), near the middle of the first sentence, substituted “any probation officer employed by the Department of Corrections, and any community supervision officer employed by the Department of Community Supervision” for “and any probation officer employed by the Department of Corrections”, and, in the next to last sentence, substituted “probation officer of the Department of Corrections, or any community supervision officer employed by the Department of Community Supervision” for “or probation officer of the Department of Corrections”; and, near the end of paragraph (b)(2), substituted “parole officer, or a community supervision officer” for “or parole officer”.

The 2019 amendment, effective July 1, 2019, substituted “game warden” for “conservation ranger” throughout this Code section.

47-2-222. Power to increase liability contribution rates for certain departments or agencies; transfer of employees.

Any other provisions of law to the contrary notwithstanding, the board of trustees may increase the normal and accrued liability employer contribution rates of the Department of Public Safety, the Department of Natural Resources, the Department of Revenue, the Georgia Bureau of Investigation, the Department of Corrections, the State Board of Pardons and Paroles, and any other agency or authority to an amount set by the board of trustees as actuarially sufficient to fund the employer’s cost of the benefits provided in this chapter for groups of employees of such departments or agencies. In the event any group of employees of any of such departments or agencies is transferred to the administration of any other department or agency, that department or agency shall continue to pay the normal and accrued liability contributions on behalf of such employees at the rate set by the board of trustees.

History. Ga. L. 1970, p. 26, § 1; Ga. L. 1973, p. 900, § 10; Ga. L. 1974, p. 1210, § 1; Ga. L. 1991, p. 358, § 1; Ga. L. 2009, p. 322, § 3/HB 476; Ga. L. 2010, p. 1207, § 64/SB 436.

The 2009 amendment, effective July 1, 2009, in the first sentence, deleted “and” following “Resources,” and inserted “, the Georgia Bureau of Investigation, the Department of Corrections, the State Board of Pardons and Paroles, and any other agency or authority” in the middle.

The 2010 amendment, effective July 1, 2010, substituted “such departments or agencies” for “such departments” twice.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

Ga. L. 2010, p. 1207, § 67, not codified by the General Assembly, provides that: “In the event of an irreconcilable conflict between a provision of Sections 62 through 64 of this Act and a provision of another Act enacted at the 2010 regular session of the General Assembly, the provision of such other Act shall control over this Act to the extent of the conflict.”

47-2-223. Retirement benefits for those in service in Uniform Division of the Department of Public Safety.

1. For purposes of this Code section, the term “highest average compensation” means the member’s highest average monthly earnable compensation during a period of 24 consecutive calendar months while a member of the retirement system.
2. Anything in this chapter to the contrary notwithstanding, every person who is in service in the Uniform Division of the Department of Public Safety as an officer, noncommissioned officer, or trooper, or as an officer or agent of the Georgia Bureau of Investigation on June 30, 1970, and every person who enters or reenters such service on or after July 1, 1970, may retire at any time after attaining the age of 55 and upon retirement such retiree shall receive the regular retirement benefits under this chapter, provided that he or she shall in any case receive a minimum monthly retirement benefit equal to 2 percent of his or her highest average compensation for each year of creditable service by filing an application therefor in a manner similar to that provided in Code Section 47-2-110.

History. Ga. L. 1949, p. 138, § 15; Ga. L. 1970, p. 26, § 3; Ga. L. 1971, p. 685, § 2; Ga. L. 1978, p. 1440, § 1; Ga. L. 1997, p. 555, § 1; Ga. L. 1998, p. 1104, § 2.

47-2-224. [Reserved] Mandatory retirement age and monthly retirement benefits for certain members of the Department of Natural Resources and of the Department of Revenue; waiver of mandatory retirement age.

History. Repealed by Ga. L. 2010, p. 1207, § 28, effective July 1, 2010.

Editor’s notes.

This Code section was based on Ga. L. 1974, p. 1210, § 2; Ga. L. 1976, p. 1407, § 2; Ga. L. 1976, p. 1459, § 1; Ga. L. 1978, p. 1463, §§ 1, 2; Ga. L. 1982, p. 3, § 47.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-225. Creditable service for members with prior service as narcotics agents; membership in retirement system of members who were employed as narcotics agents.

Any other provision of this chapter to the contrary notwithstanding, any member who was employed as a narcotics agent pursuant to the provisions of Code Section 35-3-9 prior to becoming a member of the retirement system shall be entitled to obtain creditable service for all such prior service subject to the conditions contained in this Code section. In order to be eligible for such creditable service, the member must make application as prescribed by the board not later than July 1, 1997, or one year after becoming a member of the retirement system, whichever date is later, provide proof of such prior service, and pay the employee contributions which he or she would have paid if he or she had been a member of the retirement system, together with regular interest thereon. Within 30 days after the retirement system gives notice that the foregoing conditions have been met, the Georgia Bureau of Investigation shall pay the employer contributions which would have been paid for the member if he or she had been a member of the retirement system, together with regular interest thereon.

History. Code 1981, § 47-2-225 , enacted by Ga. L. 1996, p. 722, § 1.

47-2-226. Certain law enforcement officers permitted to obtain creditable service in retirement system under certain conditions; “law enforcement officer” defined; payment of full actuarial value to applicant.

1. As used in this Code section, the term “law enforcement officer” means any member in service of the Uniform Division of the Department of Public Safety, any game warden of the Department of Natural Resources, any officer or agent of the Georgia Bureau of Investigation, any district attorney investigator who is compensated from state funds pursuant to Code Section 15-18-14.1, any alcohol and tobacco officer or agent of the Department of Revenue, any investigator of the Department of Driver Services, and any criminal investigators or K9 handlers of the Department of Corrections.
2. Any law enforcement officer who, prior to becoming a member of this retirement system, was employed by a local government in this state as a full-time employee, in a position in which he or she was vested with authority to enforce the criminal or traffic laws and with the power of arrest and whose duties include the preservation of public order, the protection of life and property, or the prevention, detection, or investigation of crime, shall be eligible to obtain creditable service under this Code section for his or her years of service in such capacity if:
   1. The member is not eligible to receive a present or future benefit from a defined benefit or defined contribution retirement or pension plan in which said member participated while employed by the local governing authority other than membership in the Peace Officers’ Annuity and Benefit Fund; and
   2. The member has been a member of the retirement system for at least ten years.
3. Any member eligible as provided in subsection (b) of this Code section may obtain up to an additional five years of creditable service, not to exceed the actual number of years of service described in subsection (b) of this Code section. In order to obtain such additional creditable service, the member shall:
   1. Make application to the board of trustees in such manner and provide such documentation as the board deems appropriate; and
   2. Pay to the board of trustees an amount determined by the board of trustees to be sufficient to cover the full actuarial cost of granting the creditable service as provided in this Code section.
4. Upon receipt of an application for additional creditable service, the board of trustees shall certify to the applicant the amount of the payment required by paragraph (2) of subsection (c) of this Code section.

History. Code 1981, § 47-2-226 , enacted by Ga. L. 2016, p. 365, § 1/HB 690; Ga. L. 2018, p. 150, § 1/HB 135; Ga. L. 2019, p. 808, § 7/SB 72.

Effective date. —

This Code section became effective July 1, 2016.

The 2018 amendment, effective July 1, 2018, in subsection (a), deleted “and” following “Code Section 15-18-14.1,” in the middle, and added “, any investigator of the Department of Driver Services, and any criminal investigators or K9 handlers of the Department of Corrections” at the end; in subsection (b), inserted “in this state” near the middle, and inserted “for his or her years of service in such capacity” near the end; and, in paragraph (b)(1), substituted “is not eligible to receive a present or future benefit from” for “was not eligible for” near the beginning, and inserted “in which said member participated” in the middle.

The 2019 amendment, effective July 1, 2019, substituted “game warden” for “conservation ranger” in the middle of subsection (a).

47-2-240. Membership in retirement system of Justices of Supreme Court; appointment to Justice Emeritus of Supreme Court; contributions; creditable service; survivors benefits.

For purposes of this Code section, the terms “Justice Emeritus of the Supreme Court” and “Justice Emeritus” mean both Chief Justice Emeritus and Associate Justice Emeritus, and the term “Justice” means both Chief Justice of the Supreme Court and Associate Justice of the Supreme Court. The provisions of this or any other law to the contrary notwithstanding, any person who becomes a Justice of the Supreme Court after April 1, 1964, shall be a member of the retirement system and shall not be eligible for appointment as Justice Emeritus of the Supreme Court. The prohibition against appointment as Justice Emeritus shall not apply to any person holding either the office of Justice of the Supreme Court or Judge of the Court of Appeals on April 1, 1964. Any person serving as Justice of the Supreme Court on that date must notify the director of the Employees’ Retirement System of Georgia on or before March 31, 1965, if he desires to become a member of the retirement system and shall otherwise be ineligible for membership. No Justice of the Supreme Court shall be allowed to rescind notification nor shall he be allowed to give notification after March 31, 1965. Any Justice of the Supreme Court who becomes a member of the retirement system shall, upon the effective date of his membership, begin making regular employee contributions under this chapter and shall be entitled to all the retirement allowances and credits under this chapter in the same manner as if he had become a member of the retirement system on January 1, 1950, which credits shall include credit for prior service and any services performed by him as an employee subsequent to that date. All employer contributions which would have been reported for the Justices of the Supreme Court between January 1, 1950, and April 1, 1964, shall be paid by the employer into the pension accumulation fund in such manner and over such period of time as shall be agreed upon between the board of trustees and the employer. Eligibility for survivors benefits under Code Section 47-2-128 for a present Justice of the Supreme Court shall be determined on the same basis as that applicable to all other members who were in state employment on or after January 1, 1953, and benefit amounts shall be based upon the age of the Justice on the effective date of his membership. Eligibility for survivors benefits for any person who enters on duty as a Justice after April 1, 1964, shall be determined in the same manner as for any other new member of the retirement system.

History. Ga. L. 1970, p. 179, § 1.

47-2-241. Membership in retirement system of Judges of Court of Appeals; appointment to Judge Emeritus of Court of Appeals; contributions; creditable service; survivors benefits.

The provisions of this or any other law to the contrary notwithstanding, any person who becomes a Judge of the Court of Appeals after April 1, 1964, shall be a member of the retirement system and shall not be eligible for appointment as Judge Emeritus of the Court of Appeals. The prohibition against such appointment shall not apply to any person holding the office of Judge of the Court of Appeals on April 1, 1964. Any person serving as Judge of the Court of Appeals on that date must notify the director of the Employees’ Retirement System of Georgia on or before March 31, 1965, if he desires to become a member of the retirement system and shall otherwise be ineligible for membership. No Judge of the Court of Appeals shall be allowed to rescind notification nor shall he be allowed to give notification after March 31, 1965. Any Judge of the Court of Appeals who becomes a member of the retirement system shall, upon the effective date of his membership, begin making regular employee contributions under this chapter and shall be entitled to all retirement allowances and credits under this chapter in the same manner as if he had become a member of the retirement system on January 1, 1950, which credits shall include credit for prior service and any services performed by him as an employee subsequent to that date. All employer contributions which would have been reported for the Judges of the Court of Appeals between January 1, 1950, and April 1, 1964, shall be paid by the employer into the pension accumulation fund in such manner and over such period of time as shall be agreed upon between the board of trustees and the employer. Eligibility for survivors benefits under Code Section 47-2-128 shall be determined on the same basis as that applicable to all other members who were in state employment on or after January 1, 1953. The amounts of any survivors benefits payable shall be based upon the age of the Judge of the Court of Appeals on the effective date of his membership with the retirement system. Eligibility for survivors benefits for any person who enters on duty as a Judge of the Court of Appeals after April 1, 1964, shall be determined in the same manner as for any other new member of the retirement system.

History. Ga. L. 1964, p. 115, § 1.

Cross references.

Creditable service not allowed for military service from which discharge was other than honorable, § 47-1-11 .

47-2-242. Merit system of personnel administration for officers and employees of the Supreme Court; membership in retirement system; contributions.

All eligible officers and employees of the Supreme Court, except the Justices, shall be subject to a merit system of personnel administration as promulgated by the Supreme Court, under which all such officers and employees shall be selected on a basis of merit, fitness, and efficiency. All such officers and employees are authorized to become members of the retirement system. All contributions required by this chapter shall be paid from funds appropriated for the operation of the Supreme Court and all such payments shall be in addition to the regular compensation allowed to such officers and employees.

History. Ga. L. 1952, p. 229, § 1.

47-2-243. Merit system of personnel administration for officers and employees of the Court of Appeals; membership in retirement system; contributions.

All eligible officers and employees of the Court of Appeals, except the judges of that court, shall be subject to a merit system of personnel administration as promulgated by the Court of Appeals, under which all such officers and employees shall be selected on a basis of merit, fitness, and efficiency. All such officers and employees are authorized to become members of the retirement system. All contributions required by this chapter shall be paid from funds appropriated for the operation of the Court of Appeals and all such payments shall be in addition to the regular compensation allowed to such officers and employees.

History. Ga. L. 1952, p. 248, § 1.

47-2-244. Optional benefits available to appellate court judges; notice of election of benefits; eligibility for benefits; disability benefits; survivors benefits.

1. The term “appellate court judge,” as used in this Code section, shall mean any Judge, Presiding Judge, or Chief Judge of the Court of Appeals and any Associate Justice, Presiding Justice, or Chief Justice of the Supreme Court.
2. Any other provision of law to the contrary notwithstanding, any appellate court judge shall be entitled to receive the benefits under this Code section in lieu of any retirement allowances otherwise available under this retirement system and in lieu of the appointment to or the holding of any emeritus office.
3. Any appellate court judge who seeks benefits under this Code section shall tender to the board of trustees before January 1, 1972, or within 60 days after the commencement of such judge’s term of office, whichever shall occur later, a written notice stating that the judge has elected to accept such benefits in lieu of any retirement allowances otherwise available under this retirement system and in lieu of the appointment to and the holding of any emeritus office. The notice shall state that in consideration of the payment of benefits under this Code section, such appellate court judge shall resign from office as an appellate court judge on or before the day upon which he or she attains 75 years of age or on the last day of the term in which such appellate court judge is serving when he or she attains age 70, whichever is later. Any notice filed prior to July 1, 1986, by an appellate court judge in active service on such date which contained an agreement to resign on or before such judge’s seventieth birthday shall be void and of no force and effect if such judge files a new notice containing an agreement to resign as provided in this subsection and such notice is filed on or before September 1, 1986.
4. As a condition of eligibility for benefits under this Code section, there shall have been deducted from the earnable compensation of an appellate court judge and remitted to the board of trustees a contribution equivalent to 7 1/2 percent of such judge’s earnable compensation for each pay period or part thereof after the date of such judge’s written notice of election of benefits. Election of benefits under this Code section constitutes an authorization and direction by that appellate court judge to the clerical personnel of such judge’s court to withhold such judge’s contributions and remit them to the board of trustees in the manner provided by the board of trustees, together with a sum of money available to the court from annual or supplemental appropriations in an amount sufficient to carry out this Code section.
5. Upon compliance with this Code section, an appellate court judge may retire and receive benefits under this Code section.
6. After ten years of service as an appellate court judge, such judge shall be entitled to receive during life a retirement benefit payable monthly equivalent to 75 percent of the salary of an appellate court judge then serving in the office from which such judge retired.
7. An appellate court judge who is incapacitated prior to the completion of ten years of service as an appellate court judge shall receive during life for each full year of service one-tenth of the benefit such judge would have received had such judge completed ten years of service as an appellate court judge. For the purposes of this subsection, the term “incapacitated” or “incapacity” means physical or mental disability for further performance of duties and shall not mean the attainment of any certain age.
8. The surviving spouse of an appellate court judge, provided such surviving spouse is the designated beneficiary, shall be entitled to receive a benefit payable monthly for life equivalent to 50 percent of the benefits to which the spouse would have been entitled based upon his or her years of service as an appellate court judge and without regard to whether such judge had attained age 65. However, if the designated beneficiary, or beneficiaries, is someone other than the surviving spouse of the deceased judge, then such named beneficiary or beneficiaries shall be entitled to receive a benefit payable monthly for life based on an actuarial equivalent, provided the actuarial equivalent shall not be in excess of 50 percent of the amount that would have been payable to the judge. For the purpose of this provision, in the event the beneficiary, or beneficiaries, is not the member’s spouse, the actuarial equivalent shall be computed based upon the assumption that the member had a spouse who was the same age as the member.
9. Survivors benefits shall be available to appellate court judges at prevailing contribution rates and subject to provisions of law and regulations of the board of trustees; provided, however, that no person who becomes or again becomes subject to the provisions of this Code section on or after July 1, 2009, shall be entitled to such survivors benefits.
10. If any appellate court judge dies without having received benefits under this Code section and is not survived by a designated beneficiary who is eligible to receive the benefits provided by this Code section, such judge’s contributions shall be paid to his or her estate without interest. If any appellate court judge and such judge’s designated beneficiary or beneficiaries die as the result of a common accident prior to the time at which the payment of benefits to the judge equals the total contributions made by such judge plus interest thereon, the difference shall be paid to the estate of the judge. If after retirement an appellate court judge and such judge’s designated beneficiary or beneficiaries die, but not as the result of a common accident, prior to the time at which the total benefits paid to the judge and such judge’s beneficiary or beneficiaries equal the total contributions made by such judge plus interest thereon, the difference shall be paid to the estate of the last decedent.
11. An appellate court judge who has accrued creditable service under this retirement system may convert such service in order to fulfill the conditions of this Code section on the basis of two years of creditable service being equivalent to one year of service credit under this Code section, provided that creditable service based upon the holding of office as an appellate court judge shall be convertible to service credit under this Code section on an equal time basis. Applications for conversion of service credits under this Code section shall be made in writing to the board of trustees.
12. Any appellate court judge who elects to receive the benefits provided for by this Code section and who fails to resign his office as appellate court judge on or before the day such judge attains age 75 or on the last day of the term in which such appellate court judge is serving when he or she attains age 70, whichever is later, or on or before June 30, 1972, in the event he or she attained age 70 on or prior to June 30, 1972, shall not be entitled to receive any benefits under this Code section and shall forfeit all contributions made under it.
13. No benefit shall be payable to an appellate court judge under this Code section until such judge reaches 65 years of age, except for incapacity.

History. Ga. L. 1971, p. 99, § 1; Ga. L. 1981, p. 1235, §§ 1, 2; Ga. L. 1986, p. 1329, § 1; Ga. L. 1992, p. 477, § 1; Ga. L. 2009, p. 398, § 3/SB 177.

The 2009 amendment, effective July 1, 2009, added the proviso at the end of subsection (i).

47-2-245. Creditable service for secretaries of appellate court judges, superior court judges and district attorneys for certain prior services.

1. Any member who became a member by operation of Code Section 47-2-242 or 47-2-243 shall be eligible to obtain creditable service for all prior service as an officer or employee of a state court judge or a superior court judge while covered by a retirement or pension system operated by a county for county employees if such person has not yet begun receiving a retirement or disability benefit from such retirement or pension system.
2. To obtain creditable service under this Code section, the member must apply to the board of trustees not later than December 31, 2000, or within six months after becoming a member, whichever date is later, and must provide such evidence of such prior service as the board deems necessary. Upon notification in writing by the board of trustees of this retirement system, the board of trustees or other managing body of the local retirement or pension system shall transfer to this retirement system accumulated employer contributions and accumulated interest thereon which have been credited by the local retirement or pension system to each employee, and thereafter such person shall not be entitled to receive a benefit from such local retirement or pension system.
3. Upon receipt of the funds provided for in subsection (b) of this Code section, the trustees shall grant to the member such creditable service as such amount will provide without creating any accrued liability, as a result of granting such creditable service, against this retirement system. If the amount of creditable service so obtained is less than the actual number of years of eligible service, the member is authorized, but not required, to obtain the difference by paying to the board of trustees an amount sufficient to grant such creditable service without creating any accrued liability, as a result of granting such creditable service, against this retirement system.

History. Code 1981, § 47-2-245 , enacted by Ga. L. 1998, p. 1109, § 1; Ga. L. 2000, p. 1271, § 1.

47-2-260. Continuation of membership, rights, and benefits of judges of superior courts and district attorneys; notice of election to continue membership; contributions.

1. The provisions of this or any other law to the contrary notwithstanding, on and after April 1, 1969, any person appointed or elected as a judge of the superior court or as a district attorney who at the time of such appointment or election is a member of the Employees’ Retirement System of Georgia shall be entitled to elect to continue as a member of the retirement system while holding office as a judge of the superior court or district attorney. All rights, credits, and funds in the retirement system which are possessed by any such member at the time of the member’s appointment or election shall be continued in force and the member shall be entitled to all rights and benefits under the retirement system to which the member was entitled at the time of the member’s appointment or election and to all rights subsequently acquired.
2. Within 30 days after appointment or election as a judge of the superior court or as a district attorney, any such person who elects to continue as a member of the retirement system shall notify the director of the Employees’ Retirement System of Georgia and The Council of Superior Court Judges of Georgia or the Prosecuting Attorneys’ Council of the State of Georgia, as appropriate, of that decision. Upon making such election and giving the required notice, a member who is subject to the provisions of this Code section shall not be required to become a member of or make contributions to the Georgia Judicial Retirement System created by Chapter 23 of this title.
3. Employee contributions, including contributions for retirement allowances, survivors benefits under Code Section 47-2-128, and social security coverage, of members referred to in this Code section shall be deducted by The Council of Superior Court Judges of Georgia or the Prosecuting Attorneys’ Council of the State of Georgia, as appropriate, from the compensation paid by the state to such members and remitted to the retirement system.
4. The Council of Superior Court Judges of Georgia and the Prosecuting Attorneys’ Council of the State of Georgia are authorized and directed to pay from the funds appropriated or otherwise made available for the operation of the judicial branch of government of this state the required employer contributions, including contributions for retirement allowances, survivors benefits under Code Section 47-2-128, and social security coverage, and to remit those contributions to the retirement system.

History. Ga. L. 1969, p. 829, § 1; Ga. L. 1989, p. 347, § 1; Ga. L. 1993, p. 1402, § 11; Ga. L. 1998, p. 513, § 7; Ga. L. 2009, p. 753, § 1/SB 109; Ga. L. 2010, p. 1207, § 64/SB 436.

The 2009 amendment, effective July 1, 2010, in the middle of the first sentence of subsection (b) and the middle of subsection (c), substituted “Council of Superior Court Judges of Georgia or the Prosecuting Attorneys’ Council of the State of Georgia, as appropriate,” for “Department of Administrative Services”; and, in subsection (d), substituted “Council of Superior Court Judges of Georgia and the Prosecuting Attorney’s Council of the State of Georgia are” for “Department of Administrative Services is” near the beginning.

The 2010 amendment, effective July 1, 2010, substituted “The Council” for “the Council” in subsections (b) and (c).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

Ga. L. 2010, p. 1207, § 67, not codified by the General Assembly, provides that: “In the event of an irreconcilable conflict between a provision of Sections 62 through 64 of this Act and a provision of another Act enacted at the 2010 regular session of the General Assembly, the provision of such other Act shall control over this Act to the extent of the conflict.”

47-2-261. [Reserved] Transfer of credits and funds from the District Attorneys Retirement Fund of Georgia upon employment by an agency subject to the Employees’ Retirement System of Georgia.

History. Repealed by Ga. L. 2010, p. 1207, § 29, effective July 1, 2010.

Editor’s notes.

This Code section was based on Ga. L. 1956, p. 54, § 2; Ga. L. 2000, p. 1697, § 1.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-262. Membership in retirement system of assistant district attorneys and employees of the Prosecuting Attorneys’ Council; notice of election to become a member; contributions.

1. As used in this Code section, the term:
   1. “Assistant district attorneys” means assistant district attorneys who are compensated from state funds pursuant to Code Section 15-18-14.
   2. “Prosecuting Attorneys’ Council of the State of Georgia” means the Prosecuting Attorneys’ Council of the State of Georgia created by Article 2 of Chapter 18 of Title 15.
2. Each assistant district attorney and each employee of the Prosecuting Attorneys’ Council of the State of Georgia, hereinafter in this Code section collectively referred to as “employee” or “employees,” who becomes an employee on or after July 1, 1979, shall become a member of the Employees’ Retirement System of Georgia as a condition of his or her employment, unless he or she is eligible for membership in another publicly supported retirement or pension system or fund which provides retirement benefits based wholly or partially on compensation of such employee paid from state funds. An employee who is eligible for membership in any such other publicly supported retirement or pension system or fund may elect to become a member of the retirement system in lieu of membership in such other publicly supported retirement or pension system or fund by notifying the board of trustees of such election within 90 days after becoming employed with the Prosecuting Attorneys’ Council of the State of Georgia. Any such employee who fails to notify the board of trustees within such time shall not at any time thereafter be eligible for membership in the retirement system. The state salary paid to employees who become members of the retirement system shall be the basis for employee and employer contributions for such employees. All employer contributions required by this chapter for such members shall be paid from funds appropriated or otherwise available. The Prosecuting Attorneys’ Council of the State of Georgia shall deduct from the state salaries payable to such members the employee contributions required by this chapter.

History. Ga. L. 1978, p. 2173, § 22; Ga. L. 1982, p. 3, § 47; Ga. L. 1993, p. 1402, § 19; Ga. L. 1994, p. 92, § 1; Ga. L. 1998, p. 126, § 1; Ga. L. 2004, p. 586, § 1; Ga. L. 2009, p. 753, § 2/SB 109; Ga. L. 2010, p. 1207, § 30/SB 436.

The 2009 amendment, effective July 1, 2010, in subsection (b), in the fourth sentence, inserted “or her” and inserted “or she”, in the eighth sentence, substituted “available” for “made available for the operation of the superior courts” at the end, and, in the last sentence, substituted “Prosecuting Attorneys’ Council of the State of Georgia” for “commissioner of administrative services”.

The 2010 amendment, effective July 1, 2010, deleted “employed on June 30, 1979, may elect to become a member of the Employees’ Retirement System of Georgia. Any such employee electing to become a member of the retirement system shall so notify the board of trustees not later than October 1, 1979. Any such employee who failed to notify the board of trustees by that date shall not at any time thereafter be eligible for membership in the retirement system. Any person” following “’employees,”’ in the middle of the present first sentence of subsection (b); and deleted former subsection (c), which read: “Any person who was required to become a member of this retirement system by operation of subsection (b) of this Code section but who failed to do so at the time he or she was so required because of an administrative error may receive creditable service for all or a portion of such period of prior service by paying to the board of trustees an amount which would warrant the grant of creditable service without creating any additional actuarial accrued liability as to the retirement system. Such payment may include a transfer of funds from a money purchase pension plan maintained by the employee’s employer prior to July 1, 2004, which shall be credited to the employee’s annuity account established by the retirement system. The employee’s employer is authorized to supplement such amount.”

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-263. Credit for certain past service as an assistant district attorney or employee of the Prosecuting Attorneys’ Council; payment of employee contributions; credit for service as full-time law assistant.

1. As used in this Code section, “past service as an assistant district attorney” shall include service rendered in that position pursuant to an Act authorizing assistant district attorneys in certain judicial circuits, Ga. L. 1970, p. 716, as amended, notwithstanding its subsequent repeal.
2. Any member who is subject to Code Section 47-2-262 may receive creditable service under this chapter for past service as an assistant district attorney or as an employee of the Prosecuting Attorneys’ Council of the State of Georgia upon payment to the board of trustees of the employee contributions which he would have paid had he been a member of the retirement system at the time such past service was rendered. The basis for employee contributions to obtain creditable service under this Code section shall be the state salary paid to the members claiming such past service at the time the service was rendered.
3. Any member who is subject to Code Section 47-2-262 may receive up to four years of creditable service under this chapter for past service as a full-time law assistant for a judicial circuit employed pursuant to the provisions of Code Section 15-6-28 upon payment to the board of trustees of such amount as determined by the actuary as necessary to grant such benefit without creating any accrued actuarial liability as to this retirement system. The basis for employee contributions to obtain creditable service under this Code section shall be the state salary paid to the member claiming such past service at the time the service was rendered. Such payment must be made not later than July 1, 2003, or within six months of first or again becoming a member, whichever is later.

History. Ga. L. 1978, p. 2173, § 23; Ga. L. 1998, p. 126, § 1; Ga. L. 2002, p. 1483, § 1.

47-2-264. Membership in retirement system of secretaries employed by judges of superior courts and district attorneys; creditable service; contributions.

1. Each secretary employed by a judge of the superior court or a district attorney under Code Section 15-6-25 or 15-18-17 shall be a member of the Employees’ Retirement System of Georgia with a commencement date of July 1, 1975. Any such secretary who is already a member of the retirement system by virtue of service with another employer shall be entitled to credit for all service rendered while an employee under the retirement system. All contributions required under this chapter made on behalf of such judicial secretaries shall be paid from funds appropriated or otherwise available for the operation of the superior courts, and all contributions required under this chapter made on behalf of such secretaries of district attorneys shall be paid from funds appropriated or otherwise available. All such payments shall be in addition to the regular compensation provided by law for such secretaries.
2. Any member who is a secretary of a judge of the superior court or a district attorney and who was employed as such a secretary prior to July 1, 1993, may receive creditable service under this chapter for such employment prior to July 1, 1993, as provided in this subsection.  In order to obtain creditable service under this subsection, the member shall (1) provide to the board of trustees acceptable evidence of the period prior to July 1, 1993, during which the member was employed as a secretary of a judge of the superior court or a district attorney but was not a member of this retirement system or any other retirement system and of the compensation received by the member for such employment; and (2) pay to the board of trustees the employee contributions which would have been required if such person had been a member of the retirement system during such period of employment, together with interest at the rate of 6 percent per annum from the date such employee contributions would have been due.  The basis for computing such employee contributions shall be the compensation actually received and established to the board as provided in this subsection.  No creditable service shall be allowed under this subsection for any period of employment for which creditable service is allowed under any other provision of this chapter or for which creditable service is received under any provision of any other retirement or pension system of this state or of any political subdivision of this state.
3. Any member who became a member by operation of this Code section shall be eligible to obtain creditable service for all prior service as a secretary of a state court judge while covered by a retirement or pension system operated by a county for county employees if such person has not yet begun receiving a retirement or disability benefit from such retirement or pension system. To obtain such creditable service, the member must apply to the board of trustees not later than December 31, 1998, or within six months after becoming a member, whichever date is later, and must provide such evidence of such prior service as the board deems necessary. Upon notification in writing by the board of trustees of this retirement system, the board of trustees or other managing body of the local retirement or pension system shall transfer to this retirement system accumulated employee contributions and accumulated interest which have been credited by the local retirement or pension system to each employee and have not been withdrawn, and thereafter such person shall not be entitled to receive a benefit from such local retirement or pension system. The employee shall pay to the board of trustees of this retirement system any employee contributions which have been paid to the local retirement or pension system by or on behalf of each employee and have been withdrawn from the local retirement or pension system, plus interest thereon at the rate of 5 percent per annum. Upon receipt of the funds so transferred, the board of trustees shall grant to the member such creditable service as such amount will provide without creating any accrued liability, as a result of granting such creditable service, against this retirement system. If the amount of creditable service so obtained is less than the actual number of years of eligible service, the member is authorized, but not required, to obtain the difference by paying to the board of trustees an amount sufficient to grant such creditable service without creating any accrued liability, as a result of granting such creditable service, against this retirement system.
4. Any member of this retirement system subject to the provisions of this Code section may obtain creditable service for prior service as a secretary to a state court judge while a participating member of a county retirement system by so notifying the board of trustees of this retirement system and the board of trustees of the county retirement system. Upon receiving such notice, the board of trustees of the county retirement system shall transfer to the board of trustees of this retirement system all employer and employee contributions made by or on behalf of the member, together with regular interest thereon. Upon receipt of such funds, the member shall be credited with such years of service, not to exceed the years of actual service as secretary for a state court judge, as such amount will warrant without creating any unfunded actuarial accrued liability.

History. Ga. L. 1975, p. 1506, § 5; Ga. L. 1986, p. 1250, § 1; Ga. L. 1994, p. 708, § 1; Ga. L. 1998, p. 1109, § 2; Ga. L. 2000, p. 1271, § 2; Ga. L. 2009, p. 753, § 3/SB 109.

The 2009 amendment, effective July 1, 2010, in subsection (a), in the third sentence, inserted “made on behalf of such judicial secretaries” in the middle and inserted “contributions required under this chapter made on behalf of such secretaries of district attorneys shall be paid from funds appropriated or otherwise available.” at the end, and, at the beginning of the last sentence, added “All”.

47-2-264.1. Membership in retirement system of employees paid by the office of the district attorney; contributions; creditable service.

1. As used in this Code section, the term:
   1. “Circuit paid district attorney employee” means any full-time assistant district attorney, secretary, investigator, clerical assistant, paraprofessional, or victim or witness assistance personnel employed by a district attorney of a multicounty judicial circuit from funds paid for the operation of such office by the counties of such judicial circuit and who is not eligible for membership in a county retirement system.
   2. “State paid district attorney employee” means any full-time assistant district attorney, secretary, or investigator employed by a district attorney who is a member of this retirement system pursuant to the provisions of Code Section 47-2-262, 47-2-264, or 47-2-265.
2. Upon the enactment of a rule or regulation of each of the counties composing a judicial circuit so authorizing, a circuit paid district attorney employee may, at his or her option, elect to become a member of this retirement system. Once such a rule or resolution is adopted by each county in the judicial circuit, no revocation shall be effective until the rule or resolution is revoked in each such county, and any revocation of the privilege imparted thereby shall not apply to any employee employed prior to the effective date of such revocation. Any such employee shall exercise his or her option to become a member of this retirement system by so notifying the board of trustees not later than 60 days after becoming eligible, and, once made, such election shall be irrevocable. The employing district attorney’s office shall deduct from each such member’s compensation the member’s contribution, and the employing district attorney’s office shall pay the employer’s contribution from funds paid to such office by the counties composing the judicial circuit.
3. Any person electing to become a member of this retirement system pursuant to the provisions of subsection (b) of this Code section shall be subject to the provisions of Code Section 47-2-334; provided, however, that any member who, without a break in service, accepts employment as a circuit paid district attorney employee shall continue in the same membership status possessed by the member immediately prior to accepting such employment without any interruption in membership and without the loss of any creditable service.
4. Any member who becomes a member of this retirement system pursuant to the provisions of subsection (b) of this Code section shall be entitled to receive up to five years of creditable service for prior service as a circuit paid district attorney employee during which the member was not a member of any other public retirement system as provided in this subsection. In order to receive such creditable service, the member shall provide the board of trustees with proof satisfactory to the board of the period of employment as a circuit paid district attorney employee and the compensation received during that time and shall pay to the board of trustees the employer and employee contributions which would have been paid by or on behalf of such member if he or she had been a member, together with regular interest thereon. The employing district attorney’s office is authorized to supplement such payments from such funds as are available to it from the counties composing the judicial circuit. The member shall receive such creditable service as may be granted without creating any accrued unfunded liability of this retirement system.
5. Any state paid district attorney employee who is a member of this retirement system on July 1, 1998, shall be entitled to receive up to five years of creditable service for prior service as a circuit paid district attorney employee during which the member was not a member of any other public retirement system as provided in this subsection. In order to receive such creditable service, the member shall provide the board of trustees with proof satisfactory to the board of the period of employment as a circuit paid district attorney employee and the compensation received during that time and shall pay to the board of trustees the employer and employee contributions which would have been paid by or on behalf of such member if he or she had been a member, together with regular interest thereon. The employing district attorney’s office is authorized to supplement such payments from such funds as are available to it from the counties composing the judicial circuit. The member shall receive such creditable service as may be granted without creating any accrued unfunded liability of this retirement system.

History. Code 1981, § 47-2-264.1 , enacted by Ga. L. 1998, p. 162, § 1; Ga. L. 1999, p. 20, § 1.

47-2-265. Membership in retirement system of district attorney investigators.

1. As used in this Code section, the term “district attorney investigator” means a district attorney investigator who is compensated from state funds pursuant to Code Section 15-18-14.1.
2. Effective on July 1, 1988, or on first becoming a district attorney investigator at any time after that date, each district attorney investigator shall become a member of the Employees’ Retirement System of Georgia as a condition of employment, unless such investigator was, immediately prior to appointment as a district attorney investigator, a member of another publicly supported retirement or pension system or fund which provides retirement benefits based wholly or partially on compensation paid from state funds. A district attorney investigator who was employed as an investigator in a district attorney’s office prior to appointment as a district attorney investigator and who was a member of any such other publicly supported retirement or pension system or fund immediately prior to such appointment may elect to become a member of the Employees’ Retirement System of Georgia in lieu of membership in such other publicly supported retirement or pension system or fund by notifying the board of trustees of such election within 90 days after becoming employed pursuant to Code Section 15-18-14.1. Any such district attorney investigator who fails to notify the board of trustees within such time shall not at any time thereafter become eligible for membership in the Employees’ Retirement System of Georgia during such service as a district attorney investigator.
3. Any person who becomes a member of the retirement system pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334, except that any member of the retirement system who, without any break in service, is appointed as a district attorney investigator shall continue in the same membership status without any interruption in membership service and without the loss of any creditable service.
4. The state salaries paid to district attorney investigators who become members of the retirement system pursuant to this Code section shall be the basis for employee and employer contributions to the retirement system for such members. All employer contributions, including employee contributions made by the employer on behalf of members, which are required by this chapter for such members shall be paid from funds appropriated or otherwise available. The Prosecuting Attorneys’ Council of the State of Georgia shall deduct from the state salaries payable to such members the additional employee contributions required by this chapter.
5. Any member who became a member by operation of this Code section shall be eligible to obtain creditable service for all prior service as such district attorney investigator prior to becoming a member of this retirement system. To obtain such creditable service, the member must apply to the board of trustees not later than December 31, 2000, or within six months after becoming a member, whichever date is later, and must provide such evidence of such prior service as the board deems necessary. The employee shall pay to the board of trustees of this retirement system any employee and employer contributions which would have been paid to this retirement system had such employee been a member of this retirement system at the time such service was rendered plus interest thereon at the rate of 5 percent per annum.

History. Code 1981, § 47-2-265 , enacted by Ga. L. 1988, p. 1338, § 1; Ga. L. 2000, p. 1217, § 1; Ga. L. 2009, p. 753, § 4/SB 109.

The 2009 amendment, effective July 1, 2010, in subsection (d), substituted “available” for “made available for the operation of the superior courts” at the end of the second sentence and substituted “Prosecuting Attorneys’ Council of the State of Georgia” for “Department of Administrative Services” at the beginning of the last sentence.

47-2-266. Membership of judicial employees; contributions.

1. As used in this Code section, the term:
   1. “Judicial employee” means:
      1. A full-time assistant to a district administrative judge and any full-time secretarial or clerical judicial administrative district employee employed pursuant to the provisions of Code Section 15-5-6;
      2. A full-time employee of The Council of Superior Court Judges of Georgia provided for in Code Section 15-6-34; and
      3. A full-time court administrator for a judicial circuit employed pursuant to the provisions of Code Section 15-6-28.
   2. “Prior service as a judicial employee” means service as a judicial employee rendered prior to July 1, 1990, or prior to July 1, 1992, as applied to a judicial employee specified in subparagraph (C) of paragraph (1) of this subsection.
2. Effective on July 1, 1990, or on July 1, 1992, as applied to a judicial employee specified in subparagraph (a)(1)(C) of this Code section, or on first becoming a judicial employee at any time after either such date, as applicable, each judicial employee shall become a member of the Employees’ Retirement System of Georgia as a condition of employment.
3. The salary paid from state funds to each judicial employee shall be the basis for employee and employer contributions to the retirement system for the purposes of this Code section. All employer contributions, including employee contributions made by the employer on behalf of members, shall be paid from funds appropriated or otherwise made available for the operation of the judicial branch of the state government. Employee contributions of members under this Code section shall be deducted and remitted to the board of trustees by the appropriate employing authority.
4. Any person who was a member of the retirement system immediately prior to becoming a judicial employee and who has not withdrawn employee contributions from the retirement system shall receive full creditable service for membership service in the retirement system which was completed prior to becoming a judicial employee and shall have the same membership status in the retirement system which the person possessed immediately prior to becoming a judicial employee.
5. 1. A person becoming a member of the retirement system pursuant to the provisions of this Code section may obtain creditable service for prior service as a judicial employee if the following payments are made to the board of trustees:
      1. The person claiming the creditable service shall pay the employee contributions that would have been paid to the retirement system if the person had been a member during the period for which creditable service is claimed plus regular interest on such employee contributions compounded annually from the time the prior service was rendered to the date of payment; and
      2. The Council of Superior Court Judges of Georgia, the president of The Council of Superior Court Judges of Georgia, or the district administrative judge employing the person claiming the creditable service shall pay the employer contributions that would have been paid to the retirement system if the person claiming the creditable service had been a member during the period of time for which creditable service is claimed plus regular interest on such employer contributions compounded annually from the time the prior service was rendered to the date of payment. For prior service as a judicial employee specified in subparagraph (a)(1)(C) of this Code section, the employer contributions plus interest required by this subparagraph shall be paid by The Council of Superior Court Judges of Georgia from funds appropriated or available for the operation of the superior courts.
   2. The employee and employer contributions provided for in paragraph (1) of this subsection shall be determined on the basis of compensation actually received as a judicial employee during the period of prior service for which creditable service is claimed. The employer contributions plus interest thereon provided for in subparagraph (B) of paragraph (1) of this subsection may be paid from any funds of the judicial branch of the state government appropriated or otherwise available to The Council of Superior Court Judges of Georgia or district administrative judges or appropriated or available for the operation of the superior courts.

History. Code 1981, § 47-2-266 , enacted by Ga. L. 1990, p. 356, § 1; Ga. L. 1992, p. 477, § 1; Ga. L. 1992, p. 2995, § 1; Ga. L. 1993, p. 1402, § 19; Ga. L. 1994, p. 92, § 1; Ga. L. 2009, p. 753, § 5/SB 109; Ga. L. 2010, p. 1207, § 31/SB 436.

The 2009 amendment, effective July 1, 2010, substituted “Council of Superior Court Judges of Georgia” for “commissioner of administrative services” near the end of the last sentence of subparagraph (f)(1)(B).

The 2010 amendment, effective July 1, 2010, in subsection (a), added “and” at the end of subparagraph (a)(1)(B), deleted former subparagraph (a)(1)(C), which read: “A full-time employee employed for the purpose of assisting sentence review panels provided for in Code Section 17-10-6; and”, redesignated former subparagraph (a)(1)(D) as present subparagraph (a)(1)(C), and substituted “(C)” for “(D)” in paragraph (a)(2); substituted “subparagraph (a)(1)(C)” for “subparagraph (a)(1)(D)” near the middle of subsection (b); deleted former subsection (c), which read: “Any person becoming a member of the retirement system pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334, except that any member of the retirement system who, without any break in service, accepts employment as a judicial employee shall continue in the same membership status possessed by the member immediately prior to accepting such employment without any interruption in membership service and without the loss of any creditable service.”; redesignated former subsections (d) through (f) as present subsections (c) through (e), respectively; in present subsection (e), in the second sentence of subparagraph (e)(1)(B), substituted “subparagraph (a)(1)(C)” for “subparagraph (a)(1)(D)” and substituted “The” for “the”, and deleted former paragraph (e)(3), which read: “Any member qualified to obtain creditable service pursuant to the authority of subparagraph (a)(1)(D) of this Code section shall apply to the board of trustees for such creditable service by not later than July 1, 1993.”

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-267. Membership of employees of district attorneys; contributions.

Except as provided in Code Section 47-2-265, each full-time employee of a district attorney, which employee is compensated through funds appropriated by the General Assembly, shall be a member of this retirement system as a condition of employment. Any such employee who is already a member of this retirement system by virtue of service with another employer shall be entitled to credit for all service rendered while an employee under the retirement system. All contributions required under this chapter shall be paid from funds appropriated or otherwise available. The Prosecuting Attorneys’ Council of the State of Georgia shall deduct from the state salaries paid to such members the employee contributions required by this chapter.

History. Code 1981, § 47-2-267 , enacted by Ga. L. 1998, p. 172, § 1; Ga. L. 2009, p. 753, § 6/SB 109.

The 2009 amendment, effective July 1, 2010, deleted “for the operation of the superior courts” following “available” at the end of the third sentence and substituted “Prosecuting Attorneys’ Council of the State of Georgia” for “Department of Administrative Services” at the beginning of the last sentence.

47-2-280. Credit for previous service as an employee of the Peace Officers’ Annuity and Benefit Fund; contributions.

Anything in this chapter to the contrary notwithstanding, any member with prior service credits who previously was employed by the Peace Officers’ Annuity and Benefit Fund shall be eligible to receive credit for such service with the Peace Officers’ Annuity and Benefit Fund by paying the regular employer and employee’s contribution, including regular interest that would have accumulated on those contributions during such period of employment. In the computation of such contributions and interest, the compensation of such member shall be deemed to have been the same as the compensation such member received on the date of first becoming a member.

History. Ga. L. 1962, p. 701, § 1.

47-2-290. Judges, solicitors, and other employees of state courts subject to merit system; membership in retirement system; contributions; exemptions.

1. The state courts of this state are declared to be adjuncts of the superior courts, the state courts having concurrent jurisdiction in all civil and criminal matters except those exclusively vested in the superior courts. All judges, solicitors, and other employees of any state court in this state shall be subject to a merit system of personnel administration as promulgated by each state court under which all such officers and employees shall perform services on the basis of merit, fitness, and efficiency. All such officers and employees are authorized to become members of the Employees’ Retirement System of Georgia in accordance with this chapter. The governing authority of each county of this state shall deduct or collect from each member the employee contributions required by this chapter and shall remit those contributions to the retirement system on a monthly basis. The Council of State Court Judges of Georgia is authorized and directed to pay from the funds appropriated or otherwise available the employer contribution required by this chapter for judges and employees of the state courts, which contribution shall be paid by The Council of State Court Judges of Georgia, upon receipt of an invoice from the retirement system. The Prosecuting Attorneys’ Council of the State of Georgia is authorized and directed to pay from the funds appropriated or otherwise available the employer contribution required by this chapter for solicitors-general of the state courts, which contribution shall be paid by the Prosecuting Attorneys’ Council of the State of Georgia, upon receipt of an invoice from the retirement system.
2. All judges, solicitors, and other employees of any state court who were in service on December 1, 1952, shall be entitled to all benefits authorized under this chapter in the same manner as if they had been members of the retirement system on that date.
3. Reserved.
4. Code Section 47-2-291 shall not apply to judges and solicitors of the state courts who participate in the retirement system in their capacity as judges and solicitors; but all judges and solicitors so participating shall be entitled to credit for all their prior years of service rendered as judge or solicitor, or both.

History. Ga. L. 1953, Nov.-Dec. Sess., p. 305, §§ 1-5; Ga. L. 1982, p. 3, § 47; Ga. L. 1993, p. 1402, § 19; Ga. L. 1994, p. 92, § 1; Ga. L. 2009, p. 753, § 7/SB 109; Ga. L. 2010, p. 1207, § 64/SB 436; Ga. L. 2020, p. 474, § 4/SB 176.

The 2009 amendment, effective July 1, 2010, in subsection (a), in the fifth sentence, substituted “Council of State Court Judges of Georgia” for “commissioner of administrative services” twice, substituted “or otherwise available” for “for the operation of the superior courts of this state” in the middle, and inserted “for judges and employees of the state courts” near the end, and added the last sentence.

The 2010 amendment, effective July 1, 2010, substituted “The Council” for “the Council” in the fifth sentence of subsection (a).

The 2020 amendment, effective January 1, 2021, repealed and reserved former subsection (c), which read: “Subsection (b) of Code Section 47-2-110 shall not apply to the judges and solicitors of any state court, who may retire at their discretion at any time after becoming eligible to retire.”

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

Ga. L. 2010, p. 1207, § 67, not codified by the General Assembly, provides that: “In the event of an irreconcilable conflict between a provision of Sections 62 through 64 of this Act and a provision of another Act enacted at the 2010 regular session of the General Assembly, the provision of such other Act shall control over this Act to the extent of the conflict.”

47-2-291. Prior service as a judge or solicitor of a court of record.

Prior service performed by a member as a judge or solicitor of a court of record shall be creditable year for year, not to exceed five years for each type of service, notwithstanding that such service may have been for longer periods.

History. Ga. L. 1952, p. 175, § 3.

47-2-292. Merit system of personnel administration for county revenue employees; membership in retirement system; contributions; credit for prior service.

1. The offices of the tax commissioners, tax collectors, and tax receivers of the counties of this state are declared to be adjuncts of the Department of Revenue, such offices assisting in the returning and collecting of state taxes. All tax commissioners, tax collectors, and tax receivers and employees in their offices shall be subject to a merit system of personnel administration, as promulgated by each such office, under which all such officials and employees shall perform services on the basis of merit, fitness, and efficiency.

   (a.1) Notwithstanding any other provision of this Code section, no person who first or again takes office or becomes employed on or after July 1, 2012, shall become a member of the retirement system pursuant to the provisions of this Code section. Any person serving in any such position on July 1, 2012, who continues in service without a break in service shall remain a member of this retirement system. The reelection of any such officer or the election of any eligible employee to such office shall not constitute a break in service.

2. The official in charge of such office, if he or she is responsible for the payment of the employees in that office, or the governing authority of the county, if the official and the employees are paid by it, shall deduct or collect from each member the employee contributions required by this chapter and shall remit the same to the retirement system as required by regulations. The state revenue commissioner is authorized and directed to pay from the funds appropriated for the operation of the Department of Revenue, the employer contributions required by this chapter, upon receipt of an invoice from the retirement system.
3. In addition to the regular employer contributions required by this chapter, the state revenue commissioner is authorized and directed to pay from the funds appropriated for the operation of the Department of Revenue an additional contribution, as determined by the board of trustees, in a regular monthly amount sufficient to amortize, within a period of not more than 20 years, the prior service values of such members.
4. Except for those persons holding office on June 30, 1983, and except as otherwise provided by subsection (f) of this Code section, any person who becomes a tax commissioner, tax collector, or tax receiver at any time after June 30, 1983, shall be a member of the retirement system under the provisions of Code Section 47-2-334 as a condition of holding office. Any person holding office as a tax commissioner, tax collector, or tax receiver on June 30, 1983, except such officials who are then members of the retirement system and except as otherwise provided by subsection (f) of this Code section, shall have the option of becoming a member of the retirement system, and such option must be exercised by not later than June 30, 1984. Such officials electing membership in the retirement system may obtain creditable service under the retirement system for actual previous service as tax commissioner, tax collector, or tax receiver or as an employee of any such official by paying to the board of trustees the regular employer and employee contributions for each year or portion thereof claimed as previous service, with the computation of such contributions being based on the compensation of the official at the time of becoming a member of the retirement system. In addition to such employer and employee contributions, the official claiming such previous service shall pay interest at the rate of 6 percent per annum on the amount of such contributions compounded annually from the time the previous service was rendered until payment is made to the board of trustees. The payment required for such previous service shall be made to the board of trustees at the time application is made for membership in the retirement system. Except for the right to obtain creditable service for previous service as provided in this subsection, any official holding office on June 30, 1983, who elects membership in the retirement system shall be under the provisions of Code Section 47-2-334.
5. Except for those persons in employment on June 30, 1983, and except as otherwise provided by subsection (f) of this Code section, any person who becomes an employee of a tax commissioner, tax collector, or tax receiver at any time after June 30, 1983, shall have the option, which must be exercised within 180 days after the date of employment, of becoming a member of the retirement system under the provisions of Code Section 47-2-334. Any person employed by a tax commissioner, tax collector, or tax receiver on June 30, 1983, except such employees who are then members of the retirement system and except as otherwise provided by subsection (f) of this Code section, shall have the option of becoming a member of the retirement system, and such option must be exercised by not later than June 30, 1984. Such employees electing membership in the retirement system may obtain creditable service under the retirement system for actual previous service as an employee of a tax commissioner, tax collector, or tax receiver by paying to the board of trustees the regular employer and employee contributions for each year or portion thereof claimed as previous service, with the computation of such contributions being based on the compensation of the employee at the time of becoming a member of the retirement system. In addition to such employer and employee contributions, the employee claiming such previous service shall pay interest at the rate of 6 percent per annum on the amount of such contributions compounded annually from the time the previous service was rendered until payment is made to the board of trustees. The payment required for such previous service shall be made to the board of trustees at the time application is made for membership in the retirement system. Except for the right to obtain creditable service for previous service as provided in this subsection, any person employed on June 30, 1983, who elects membership in the retirement system shall be under the provisions of Code Section 47-2-334.
6. Notwithstanding any other provisions of this Code section, no tax commissioner, tax collector, tax receiver, or any employee of any such official shall be eligible for membership in the retirement system if such official or employee is covered or becomes covered by any other public retirement or pension system, excluding social security coverage and coverage under any county or other local retirement or pension system. The provisions of subsections (a), (b), and (c) of this Code section shall apply to any tax officials or their employees who become members of the retirement system pursuant to subsections (d) and (e) of this Code section.

History. Ga. L. 1958, p. 637, § 1; Ga. L. 1963, p. 41, § 1; Ga. L. 1969, p. 1013, § 1; Ga. L. 1973, p. 880, § 1; Ga. L. 1983, p. 655, § 1; Ga. L. 1990, p. 527, § 1; Ga. L. 2010, p. 1207, § 32/SB 436; Ga. L. 2012, p. 1051, § 2/SB 286.

The 2010 amendment, effective July 1, 2010, deleted former subsection (b), which read: “All individuals who served as such officials and employees on or after December 1, 1956, are eligible to become members of Division A of the retirement system. Any individual who becomes such an official or employee after August 1, 1958, shall become a member of Division A of the retirement system as a condition of his employment.”; redesignated former subsections (c) and (d) as present subsections (b) and (c), respectively; inserted “or she” in the first sentence of present subsection (b); deleted former subsection (e), which read: “All tax commissioners, tax collectors, tax receivers, and the employees in their offices who were in service on or after December 1, 1956, shall be entitled to all prior service credits authorized under this chapter in the same manner as if they had been members of the retirement system on such date, provided that prior service credits shall be available only to persons who become members at the time coverage was originally extended to them. No prior service credit shall be available to a person who became such an official or employee after August 1, 1958. The value of the prior service credits under this Code section shall not be in excess of the value of 25 years of prior service.”; redesignated former subsections (f) through (h) as present subsections (d) through (f), respectively; substituted “subsection (f)” for “subsection (h)” twice in present subsections (d) and (e); and, in the last sentence of present subsection (f), substituted “subsections (a), (b), and (c)” for “subsections (a), (c), and (d)” and substituted “subsections (d) and (e)” for “subsections (f) and (g)” near the end.

The 2012 amendment, effective July 1, 2012, added subsection (a.1).

Cross references.

Creditable service not allowed for military service from which discharge was other than honorable, § 47-1-11 .

Editor’s notes.

Ga. L. 1990, p. 527, § 3, not codified by the General Assembly, provides: “Any creditable service obtained prior to the effective date of this Act under the Employees’ Retirement System of Georgia and under a local retirement or pension system by any person who is subject to the provisions of Code Section 47-2-292 of the Official Code of Georgia Annotated shall not be rescinded or forfeited as a result of the provisions of said Code Section 47-2-292 as it existed prior to the effective date of this Act [July 1, 1990], and such creditable service is ratified and confirmed.”

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-292.1. Tax commissioners, tax collectors, and tax receivers and all employees in their offices employed on or after July 1, 2012, ineligible for membership in the Employees’ Retirement System of Georgia by operation of law.

1. The provisions of this Code section shall apply to tax commissioners, tax collectors, and tax receivers and employees in their offices who first or again take office or become employed on or after July 1, 2012.
2. On and after July 1, 2012, the governing authority of each county shall have the option of including the county tax commissioner, tax collector, or tax receiver and all employees of such person’s office as members of the retirement system. Such option shall be made by adopting a resolution and forwarding such resolution to the board of trustees.
3. The official in charge of such office, if he or she is responsible for the payment of the employees in that office, or the governing authority of the county, if the official and the employees are paid by it, shall deduct or collect from each member the employee contributions required by this chapter and shall remit the same to the retirement system as required by regulations. The governing authority of the county shall pay to the board of trustees the employer contributions required by this chapter, upon receipt of an invoice from the retirement system.
4. An election by a county governing authority made pursuant to subsection (b) of this Code section may be revoked in the same manner as the election was made, but the county’s obligations as to any officer or employee who became a member of the retirement system as a result of such election shall continue, and the rights and benefits of any such officer or employee shall be unaffected by such revocation.
5. All persons subject to the provisions of this Code section shall be members of the retirement system under the provisions of Article 10 of this chapter as a condition of holding office.
6. Notwithstanding any other provisions of this Code section, no tax commissioner, tax collector, tax receiver, or any employee of any such official shall be eligible for membership in the retirement system if such officer or employee is covered or becomes covered by any other public retirement or pension system, excluding social security coverage.

History. Code 1981, § 47-2-292.1 , enacted by Ga. L. 2012, p. 1051, § 3/SB 286.

Effective date. —

This Code section became effective July 1, 2012.

47-2-293. Effect of failure of state court to provide means by which its officials or employees can become members of the retirement system.

Notwithstanding any other provisions of this chapter, any state court which has not provided means by which its employees can become members of the retirement system shall, on and after February 13, 1962, no longer be deemed to be adjuncts of the superior courts. No employee of such state court shall be deemed to be a state employee or otherwise eligible for membership in the retirement system.

History. Ga. L. 1962, p. 54, § 7.

47-2-294. Limitation on benefits available to persons who transferred to this retirement system or who became members under Code Section 47-2-290 or 47-2-292.

Any other provisions of law to the contrary notwithstanding, only voluntary service retirement, death, and disability allowances shall apply to individuals who transferred to this retirement system from another such system or who became members under Code Section 47-2-290 or 47-2-292.

History. Ga. L. 1961, p. 143, § 5.

47-2-295. Transfer from county retirement system of contributions made as juvenile detention facility employee; credit for past service; payment of contributions; eligibility.

1. Any person who becomes a member after January 1, 1980, but before July 1, 1981, as a result of employment with a juvenile detention facility which has been acquired from a county by a state department and who was an employee of such county immediately prior to becoming a member of this retirement system in a position covered under its retirement or pension system shall have the option of transferring to the retirement system the employer and employee contributions credited to him for service as an employee of the juvenile detention facility. This option must be exercised within six months after becoming a member of the retirement system. It shall be exercised by notifying, in writing, the governing body of the county retirement or pension system and the board of trustees of the member’s desire that such contributions be transferred.
2. Within 30 days after receiving such notification, the governing body of the county retirement or pension system shall pay to the board of trustees of this retirement system an amount equal to such employer and employee contributions. Upon the receipt of such payment, the board of trustees shall deposit that portion representing employee contributions into the annuity savings fund as a credit to the member; and it shall deposit that portion representing employer contributions into the pension accumulation fund. Upon deposit of such contributions, the member shall receive credit for past service rendered as an employee of the county juvenile detention facility; but the amount of past service credited to such member shall be adjusted as necessary so that the accrued liability to this retirement system created by such past service shall be fully funded by the amount of the payment received by the board of trustees from the county retirement or pension system.
3. If the payment received by the board of trustees is insufficient to cover all past service rendered as an employee of the county juvenile detention facility on a year-for-year basis, the governing authority of the county which formerly employed such member shall be authorized, but not required, to pay to the board of trustees an amount which, when combined with the payment of employer and employee contributions, shall be sufficient to fund all service rendered as an employee of the juvenile detention facility. In the event a county governing authority elects to pay such additional amount, it shall request, in writing, a certification from the board of trustees of such amount; and, upon such payment, the member shall be given credit for all service rendered as an employee of the county juvenile detention facility. The amount, if any, paid by a county governing authority shall be deposited by the board of trustees into the pension accumulation fund.
4. In addition to persons who become members of this retirement system pursuant to subsection (a) of this Code section, the provisions of this Code section shall also apply to any persons who become members after July 1, 1986, but before December 31, 1987, as a result of employment with a county juvenile detention facility, the employees of which facility have been acquired from a county by a state department and who were employees of such county immediately prior to becoming members of this retirement system in positions covered under such county’s retirement or pension system.

History. Ga. L. 1980, p. 1544, § 2; Ga. L. 1986, p. 1550, § 1; Ga. L. 2000, p. 131, § 1.

47-2-295.1. Probation and intake officers of Department of Juvenile Justice.

1. As used in this Code section, the term:
   1. “Department” means the Department of Juvenile Justice.
   2. “Local retirement system” means a retirement or pension system maintained by a county which includes as members thereof county probation and intake officers who become employees of the department as a result of the county probation and intake services being transferred to the department pursuant to the provisions of Code Section 15-11-69.  The term includes any such retirement or pension system created by law or created by ordinance or resolution of the county under the home rule provisions of the Constitution.
   3. “Probation and intake officer” means a probation and intake officer as such term is defined in Code Section 15-11-2.
2. Any probation and intake officer becoming an employee of the department at any time on or after July 1, 1993, as a result of a transfer of county probation and intake services to the department pursuant to the provisions of Code Section 15-11-69 shall have the options and rights provided for by this Code section.  The options available to any such employee under this Code section must be exercised within 18 months after the date the applicable county probation and intake services are transferred to the department.  Any such option shall be exercised by such employee notifying, in writing, the Board of Trustees of the Employees’ Retirement System of Georgia, the governing authority of the applicable county, and, when applicable, the board of trustees or other managing body of any local retirement system of which the employee is a member.  If the employee is a member of a local retirement system, such membership shall continue pending the exercise of an option provided by this Code section.  The choice made by an employee in selecting an option provided by this Code section shall be irrevocable and may not at any time thereafter be rescinded or modified.
3. If an employee subject to this Code section was a member of a local retirement system at the time the applicable county probation and intake services were transferred to the department, such employee may either continue active membership in the local retirement system as provided in this subsection or become a member of the Employees’ Retirement System of Georgia and transfer creditable service as an employee of the local retirement system to the Employees’ Retirement System of Georgia as provided in subsection (d) of this Code section. An employee electing to continue membership in a local retirement system shall have the right to continue such membership and the salary received by such employee as an employee of the department shall be the salary of such employee for all purposes under the local retirement system. Except as otherwise provided in this subsection for the use of certain employer contributions to offset required employee contributions, such employee shall continue to pay the employee contributions required under the local retirement system; and, for such purposes, the department may enter into an agreement with the board of trustees or other managing body of the local retirement system whereby the department may deduct such employee contributions from the compensation of the employee and pay the amount deducted to the local retirement system. Employer contributions for continued membership in the local retirement system shall be computed at the same percentage rate applicable to all other state employees on the basis of the state salary paid to such employees electing to continue membership in the local retirement system and shall be paid by the department when applicable to the local retirement system; provided, however, that, if the employer contributions paid by the department exceed the employer contributions applicable to all other employees of the local retirement system, the difference between the percentage rate of employer contributions paid by the department and the percentage rate of employer contributions applicable to all other employees of the local retirement system shall be applied to offset the percentage rate of employee contributions required of such state employees remaining in the local retirement system; provided, further, that, if the employer contributions to be paid by the department under this subsection would exceed the total employee and employer contributions required under the local retirement system, the department shall only be required to pay the total amount of such employee and employer contributions required under the local retirement system.  An employee continuing membership under a local retirement system under this subsection shall retain all rights, benefits, and privileges under the local retirement system in the same manner and to the same extent as if the employee remained an employee of the county; provided, however, that such employee shall not be entitled to health and life insurance benefits available to county employees. An employee electing to continue membership in a local retirement system shall not be and may not become a member of the Employees’ Retirement System of Georgia.
4. An employee who was a member of a local retirement system as provided in subsection (c) of this Code section may elect to become a member of the Employees’ Retirement System of Georgia. Any such employee so electing shall receive creditable service under the Employees’ Retirement System of Georgia for all accredited service previously rendered as an employee of the applicable local retirement system.  For each employee so electing, the governing authority of the applicable county or the board of trustees or other managing body of the applicable local retirement system, within 30 days after receiving the notice provided for in subsection (b) of this Code section, shall pay to the Board of Trustees of the Employees’ Retirement System of Georgia the total employee and employer contributions plus interest made by or on behalf of the employee to the local retirement system, together with accumulated interest thereon; provided, however, that the amount so transferred shall not exceed the amount necessary to grant the creditable service under the Employees’ Retirement System of Georgia authorized by this subsection without creating any unfunded accrued liability, as a result of granting such creditable service, against the Employees’ Retirement System of Georgia.
5. If an employee subject to this Code section was not a member of a local retirement system at the time the applicable county juvenile detention system became a part of the state-wide juvenile detention system, such employee shall become a member of the Employees’ Retirement System of Georgia effective on the date the county probation and intake services are transferred to the department.  Any such member may purchase as creditable service under the Employees’ Retirement System of Georgia all or any portion of previous actual service rendered by the member as an employee of the applicable county probation and intake system, except in those instances in which such member has retired or is receiving benefits from a local retirement system.  Such creditable service may be purchased by the member’s paying to the board of trustees all employee and employer contributions which would have been made if the employee had been a member of this retirement system, plus regular interest thereon.  The time limitation for exercising options provided for in subsection (b) of this Code section shall not apply to the purchase of creditable service under this subsection.  Any eligible member may purchase such creditable service at any time during the first five years of membership in the Employees’ Retirement System of Georgia.  No service for which credit is granted pursuant to this subsection shall be used for credit in any local retirement system.
6. To the extent this Code section conflicts with or is inconsistent with the provisions of a local retirement or pension system affected by this Code section, whether such local retirement or pension system was created by law or by local ordinance, the provisions of this Code section shall control.

History. Code 1981, § 47-2-295.1 , enacted by Ga. L. 1994, p. 710, § 1; Ga. L. 1997, p. 1453, § 1; Ga. L. 2000, p. 20, § 24; Ga. L. 2014, p. 393, § 1/SB 339.

The 2014 amendment, effective April 21, 2014, part of an Act to revise, modernize, and correct this title, in paragraph (a)(2), substituted “officers” for “employees” near the middle, substituted “services” for “services’ ”, substituted “Code Section 15-11-69. The term” for “Code Section 15-11-24.3, and the term” in the middle, and deleted “of Georgia” at the end; substituted the present provisions of paragraph (a)(3) for the former provisions, which read: “ ‘Probation and intake employee’ means a probation and intake employee as such term is defined in paragraph (1) of subsection (a) of Code Section 15-11-24.3.”; and, in subsection (b), in the first sentence, substituted “probation and intake officer” for “person” and substituted “Code Section 15-11-69” for “Code Section 15-11-24.3”.

47-2-295.2. County juvenile detention employees who are transferred into department.

1. As used in this Code section, the term:
   1. “Department” means the Department of Juvenile Justice.
   2. “Local retirement system” means a retirement or pension system maintained by a county which includes as members thereof county juvenile detention employees who become employees of the department as a result of the county juvenile detention services’ being transferred to the department, and the term includes any such retirement or pension system created by law or created by ordinance or resolution of the county under the home rule provisions of the Constitution of Georgia.
2. Except as provided in subsection (c) of this Code section, any person who becomes an employee of the department as a result of a transfer of county juvenile detention services to the department shall become a member of this retirement system. Within 30 days of the day any such employee becomes a member of this retirement system, the board of trustees or other managing body of the applicable local retirement system shall pay to the board of trustees of this retirement system the total employee and employer contributions plus interest made by or on behalf of the employee to the local retirement system, together with accumulated interest thereon, and in addition the governing authority of the county may pay to the board of trustees of this retirement system on behalf of the employee such amount as such county governing authority deems appropriate, and the employee shall receive such creditable service in this retirement system as the total amount will allow without creating any accrued liability against this retirement system; provided, however, that no such person shall receive creditable service in excess of the accredited service previously rendered as an employee of the applicable local retirement system.
3. 1. An employee subject to this Code section may elect to continue active membership in the local retirement system, and the salary received by such employee as an employee of the department shall be the salary of such employee for all purposes under the local retirement system. Except as otherwise provided in this subsection, such employee shall continue to pay the employee contributions required under the local retirement system, and the department may enter into an agreement with the board of trustees or other managing body of the local retirement system whereby the department may deduct such employee contributions from the compensation of the employee and pay the amount deducted to the local retirement system. Employer contributions for continued membership in the local retirement system shall be computed at the same percentage rate applicable to all other state employees on the basis of the state salary paid to such employees electing to continue membership in the local retirement system and shall be paid by the department when applicable to the local retirement system; provided, however, that:
      1. If the employer contributions paid by the department exceed the employer contributions applicable to all other employees of the local retirement system, the difference between the percentage rate of employer contributions paid by the department and the percentage rate of employer contributions applicable to all other employees of the local retirement system shall be applied to offset the percentage rate of employee contributions required of such state employees remaining in the local retirement system; and
      2. If the employer contributions to be paid by the department under this subsection would exceed the total employee and employer contributions required under the local retirement system, the department shall only be required to pay the total amount of such employee and employer contributions required under the local retirement system.
   2. An employee continuing membership under a local retirement system under this subsection shall retain all rights, benefits, and privileges under the local retirement system in the same manner and to the same extent as if the employee remained an employee of the county; provided, however, that such employee shall not be entitled to health and life insurance benefits available to county employees. An employee electing to continue membership in a local retirement system shall not be and may not become a member of the Employees’ Retirement System of Georgia.
4. To the extent this Code section conflicts with or is inconsistent with the provisions of a local retirement or pension system affected by this Code section, whether such local retirement or pension system was created by law or by local ordinance, the provisions of this Code section shall control.

History. Code 1981, § 47-2-295.2 , enacted by Ga. L. 1996, p. 277, § 1; Ga. L. 1997, p. 1453, § 1.

47-2-296. County probation system employees.

1. As used in this Code section, the term “local retirement system” means a retirement or pension system maintained by a county which includes as members thereof employees of the county probation system which becomes a part of the state-wide probation system, and the term includes any such retirement or pension created by law or created by ordinance or resolution of the county under the home rule provisions of the Constitution of Georgia.
2. Any person becoming an employee of the state at any time on or after July 1, 1984, as a result of being employed by a county probation system which became a part of the state-wide probation system administered by the Department of Corrections shall have the options and rights provided for by this Code section, subject to the limitations of subsection (f) of this Code section. The options available to any such employee under this Code section must be exercised within six months after the date the applicable county probation system became a part of the state-wide probation system. The option provided by subsection (e) of this Code section must be exercised on or before the date the county probation system becomes a part of the state-wide probation system. Any such option shall be exercised by such employee notifying, in writing, the Board of Trustees of the Employees’ Retirement System of Georgia, the commissioner of corrections, the governing authority of the applicable county, and, when applicable, the board of trustees or other managing body of any local retirement system of which the employee is a member. If the employee is a member of a local retirement system, such membership shall continue pending the exercise of an option provided by this Code section. The choice made by an employee in selecting an option provided by this Code section shall be irrevocable and may not at any time thereafter be rescinded or modified.
3. If an employee subject to this Code section was a member of a local retirement system at the time the applicable county probation system became a part of the state-wide probation system, such employee, subject to the limitations of subsection (f) of this Code section, may either continue active membership in the local retirement system as provided in this subsection or become a member of the Employees’ Retirement System of Georgia and transfer creditable service as an employee of the local retirement system to the Employees’ Retirement System of Georgia as provided in subsection (d) of this Code section. Such employees who are subject to the provisions of subsection (e) of this Code section shall have the additional option to retire under the local retirement system, if qualified therefor, as provided in said subsection (e). An employee electing to continue membership in a local retirement system shall have the right to continue such membership and the salary received by such employee as an employee of the Department of Corrections or other state department shall be the salary of such employee for all purposes under the local retirement system. If applicable to any such employee, any county supplement to the state salary of such employee shall be included as salary for the purposes of a local retirement system in which such employee continues membership. Except as otherwise provided in this subsection for the use of certain employer contributions to offset required employee contributions, such employee shall continue to pay the employee contributions required under the local retirement system; and, for such purposes, the Department of Corrections or other state department if the employee subsequently becomes employed by another department of the state government may enter into an agreement with the board of trustees or other managing body of the local retirement system whereby the department may deduct such employee contributions from the compensation of the employee and pay the amount deducted to the local retirement system. Employer contributions for continued membership in the local retirement system shall be computed at the same percentage rate applicable to all other state employees on the basis of the state salary paid to such employees electing to continue membership in the local retirement system and shall be paid by the Department of Corrections or by another state department when applicable to the local retirement system; provided, however, that, if the employer contributions paid by the Department of Corrections or other state department exceed the employer contributions applicable to all other employees of the local retirement system, the difference between the percentage rate of employer contributions paid by the Department of Corrections or other state department and the percentage rate of employer contributions applicable to all other employees of the local retirement system shall be applied to offset the percentage rate of employee contributions required of such state employees remaining in the local retirement system; provided, further, that, if the employer contributions to be paid by the Department of Corrections or other state department under this subsection would exceed the total employee and employer contributions required under the local retirement system, the Department of Corrections or other state department shall only be required to pay the total amount of such employee and employer contributions required under the local retirement system. An employee continuing membership under a local retirement system under this subsection shall retain all rights, benefits, and privileges under the local retirement system in the same manner and to the same extent as if the employee remained an employee of the county. An employee electing to continue membership in a local retirement system shall not be and may not become a member of the Employees’ Retirement System of Georgia.
4. An employee who was a member of a local retirement system as provided in subsection (c) of this Code section may elect to become a member of the Employees’ Retirement System of Georgia, except as otherwise provided by subsection (f) of this Code section. Any such employee so electing may obtain creditable service under the Employees’ Retirement System of Georgia for all accredited service previously rendered as an employee of the applicable local retirement system. For each employee so electing, the governing authority of the applicable county or the board of trustees or other managing body of the applicable local retirement system, within 30 days after receiving the notice provided for in subsection (b) of this Code section, shall pay to the Board of Trustees of the Employees’ Retirement System of Georgia a portion of the total employee contributions plus interest made by the employee to the local retirement system. This payment shall be equal to the employee contribution plus interest which would have been accumulated had the employee always been covered by the Employees’ Retirement System of Georgia. Any additional amount, as determined by the Board of Trustees of the Employees’ Retirement System of Georgia, shall be paid by the local retirement system to a maximum of prior county contributions plus interest. Any further additional sum required will be paid by the local governing authority. These two sums together with the contributions of transferring employees plus interest shall be sufficient to grant the creditable service under the Employees’ Retirement System of Georgia authorized by this subsection without creating any accrued liability, as a result of granting such creditable service, against the Employees’ Retirement System of Georgia. The employee contributions paid to the board of trustees under this subsection shall be deposited by the board into the annuity savings fund as a credit to the member. Other funds paid to the board of trustees under this subsection shall be deposited by the board into the pension accumulation fund. Upon receiving the payments provided for by this subsection, the board of trustees shall enter the creditable service provided for by this subsection upon the records of the member. The employee contributions in an amount exceeding those necessary to cover the period of creditable service as a state employee under the Employees’ Retirement System of Georgia shall be refunded to the employee upon application to the board of trustees of the local retirement system.
5. This subsection shall not apply to the employees of a county probation system of any county of this state having a population of 550,000 or more according to the United States decennial census of 1980 or any future such census. The employees of other county probation systems subject to the provisions of this Code section who were members of a local retirement system shall have the additional option of retiring under the local retirement system if such employees have sufficient creditable service under the local retirement system to qualify for retirement benefits. Such option may be exercised by any such employee making application for retirement to the board of trustees or other managing body of the local retirement system. Any such employee electing to retire under a local retirement system shall not be eligible to transfer any creditable service under the local retirement system to the Employees’ Retirement System of Georgia and, if the employee accepts employment as an employee of the Department of Corrections, shall become a member of the Employees’ Retirement System of Georgia at the time the county probation system becomes a part of the state-wide probation system.
6. This subsection shall apply only to employees of a county probation system of a county having a population of 600,000 or more according to the United States decennial census of 1990 or any future such census.  The employees of any such county probation system who were members of a local retirement system and who have ten or more years of creditable service under the local retirement system at the time the county probation system becomes a part of the state-wide probation system shall not have the option to become members of the Employees’ Retirement System of Georgia, and such employees shall continue active membership in the local retirement system. The provisions of subsection (c) of this Code section shall apply to such employees, except for the provisions of such subsection relative to the option to become members of the Employees’ Retirement System of Georgia.
7. If an employee subject to this Code section was not a member of a local retirement system at the time the applicable county probation system became a part of the state-wide probation system, such employee shall become a member of the Employees’ Retirement System of Georgia effective on the date the county probation system became a part of the state-wide probation system. Any such member may purchase as creditable service under the Employees’ Retirement System of Georgia all or any portion of previous actual service rendered by the member as an employee of the applicable county probation system, except in those instances in which such member has retired or is receiving benefits from a local retirement system. Such creditable service may be purchased by the member’s paying to the board of trustees all employee and employer contributions, plus regular interest thereon, under the Employees’ Retirement System of Georgia for the amount of creditable service claimed in an amount sufficient to grant creditable service under the Employees’ Retirement System of Georgia authorized by this subsection without creating any accrued liability, as a result of granting such creditable service, against the Employees’ Retirement System of Georgia. The basis for such employee and employer contributions shall be the compensation the member received upon first becoming an employee of the Department of Corrections. The time limitation for exercising options provided for in subsection (b) of this Code section shall not apply to the purchase of creditable service under this subsection. Any eligible member may purchase such creditable service at any time during the first five years of membership in the Employees’ Retirement System of Georgia and parts of such creditable service may be purchased from time to time during such five-year period. The board of trustees may establish payment schedules for eligible members to purchase creditable service under this subsection.
8. 1. The provisions of this subsection shall apply only to counties having a population of 550,000 or more according to the United States decennial census of 1980 or any future such census which had a county probation system whose employees are subject to the provisions of this Code section.
   2. The governing authority of a county subject to this subsection is authorized to supplement the state salaries paid to employees of the Department of Corrections who were employees of the county’s probation system prior to its becoming a part of the state-wide probation system. Such salary supplement, if any, shall be included in the salary of any such employee for all purposes under any local retirement system in which the employee remains a member pursuant to the authority or requirements of this Code section. Such salary supplement, if any, shall not be considered state salary for the purposes of any payments made from state funds to a local retirement system to reimburse such local retirement system for employer contributions that would be made under the Employees’ Retirement System of Georgia if such employees had become members of the Employees’ Retirement System of Georgia pursuant to the provisions of this Code section.
9. To the extent this Code section conflicts with or is inconsistent with the provisions of a local retirement or pension system affected by this Code section, whether such local retirement or pension system was created by law or by local ordinance, the provisions of this Code section shall control.

History. Code 1981, § 47-2-296 , enacted by Ga. L. 1983, p. 1809, § 1; Ga. L. 1985, p. 209, § 1; Ga. L. 1985, p. 283, § 1; Ga. L. 1986, p. 1266, § 1; Ga. L. 1992, p. 2344, § 1; Ga. L. 2000, p. 131, § 1.

47-2-297. Employees of county boards or departments of health in counties having population of 550,000 or more.

1. This Code section shall apply only to counties, county boards and departments of health, and employees of county boards and departments of health of counties of this state having a population of 550,000 or more according to the United States decennial census of 1980 or any future such census.
2. As used in this Code section, the term:
   1. “Employee” means an employee of a county board or department of health of a county subject to the provisions of this Code section who:
      1. Is a member of a local retirement system; and
      2. Would be eligible for membership in and a member of the Employees’ Retirement System of Georgia if employed by a county board or department of health of a county other than a county subject to the provisions of this Code section.
   2. “Local retirement system” means a retirement or pension system maintained by a county which includes as members thereof employees of the county boards or departments of health, and the term includes any such retirement or pension system created by law or created by ordinance or resolution of the county under the home rule provisions of the Constitution of Georgia.
   3. “Salary supplement” means compensation paid from county funds to employees of county boards or departments of health in addition to the compensation paid to such employees from state funds or from state funding sources.
3. The Department of Human Resources shall make payments to the governing authority of a county subject to the provisions of this Code section to partially reimburse the county for the cost incurred by the county in providing for the membership in a local retirement system of each employee. The amount of the payment for each employee shall be an amount equal to three-fourths of the amount which would be paid by the Department of Human Resources as the employer contribution to the Employees’ Retirement System of Georgia if the employee were a member of the retirement system. It is specifically provided, however, that such employer contributions shall be based on state compensation paid to the employee or on the amount paid from state funds to the county as compensation for the employee, and any salary supplement to such compensation shall not be considered in the determination of the amount of the employer contribution.
4. The reimbursement payments provided for by subsection (c) of this Code section shall be paid for all service by an employee as a member of a local retirement system which is completed after the date that funding of this Code section begins as provided in subsection (f) of this Code section. When such funding begins, such reimbursement payments shall be paid to the county at the same time employer contribution would be paid by the Department of Human Resources to the Employees’ Retirement System of Georgia if the employee were a member of the retirement system.
5. If at any time any employee becomes a member of the Employees’ Retirement System of Georgia, the reimbursement payments provided for by this Code section shall cease for that employee on the effective date of membership in the Employees’ Retirement System of Georgia.
6. The payments to a county governing authority provided for by this Code section shall be contingent upon appropriations made by the General Assembly to the Department of Human Resources for the purpose of making such payments. To the extent that the General Assembly appropriates less than the amount necessary to pay the full amount provided for by this Code section, the amount otherwise payable shall be reduced in accordance with the amount actually appropriated by the General Assembly.

History. Code 1981, § 47-2-297 , enacted by Ga. L. 1988, p. 920, § 1.

Editor’s notes.

For transfer of certain duties from the Department of Human Resources, see Ga. L. 2009, p. 453.

47-2-298. Employees of county departments of family and children services.

1. As used in this Code section, the term “local retirement system” means a retirement or pension system maintained by a county which includes as members thereof employees of the county department of family and children services and the term includes any such retirement or pension system created by law or created by ordinance or resolution of the county under the home rule provisions of the Constitution of Georgia.
2. Any employee or former employee of a county department of family and children services who is or was a member of a local retirement system and who is or becomes a member of this retirement system, subject to the requirements of this Code section, shall obtain creditable service under this retirement system as provided in this subsection.  Upon notification in writing by the board of trustees of this retirement system to the board of trustees or other managing body of the local retirement system, the board of trustees or other managing body of the local retirement system shall transfer to this retirement system an amount equal to the employer contributions, plus regular interest thereon, which had been paid to the local retirement system on behalf of each employee and any employee contributions which have been paid to the local retirement system by or on behalf of each employee and have not been withdrawn from the local retirement system, plus regular interest thereon.  The board of trustees of this retirement system shall determine the period of time that such amount will fund as creditable service under this retirement system without creating any additional accrued liability of the retirement system.  The amount of creditable service so determined shall be the creditable service to which the member is entitled.
3. Employees or former employees of a county department of family and children services were in service on July 1, 1996, and who are subject to the provisions of this Code section and who failed to exercise the option provided by this Code section by notification in writing to the board of trustees of this retirement system, the board of trustees or other managing body of the local retirement system, and to the county governing authority in a timely manner shall be forever barred from exercising such option. For employees or former employees of a county department of family and children services who become members of this retirement system after July 1, 1996, such election and notification must be made within six months of becoming a member of this retirement system. Any such employee failing to exercise the option granted by this Code section within such time limitation shall not at any time thereafter be eligible to become a member of this retirement system as an employee of a county department of family and children services. Any such employee shall make payment to the board of trustees of this retirement system of a sum equal to his or her employee contributions which had been paid to the local retirement system during the years of service for which credit is being claimed and thereafter shall not be entitled to receive any benefit from the local retirement system.
4. Employees or former employees of a county department of family and children services who are or become members of this retirement system and who obtain credit for service pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334, except to the extent that said Code section prohibits obtaining prior service as creditable service as authorized by subsection (b) of this Code section.
5. To the extent this Code section conflicts with or is inconsistent with the provisions of a local retirement or pension system affected by this Code section, whether such local retirement or pension system was created by law or by local ordinance, the provisions of this Code section shall control.

History. Code 1981, § 47-2-298 , enacted by Ga. L. 1990, p. 993, § 1; Ga. L. 1991, p. 130, § 1; Ga. L. 1994, p. 738, § 1; Ga. L. 1996, p. 305, § 1; Ga. L. 2010, p. 1207, § 33/SB 436.

The 2010 amendment, effective July 1, 2010, in subsection (c), in the first sentence, substituted “and who failed to” for “shall” in the middle and added “in a timely manner shall be forever barred from exercising such option” at the end, deleted the former second sentence, which read: “Such notification must be made by not later than December 31, 1996.”, and substituted “his or her” for “their” in the middle of the last sentence.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-299. [Repealed] Creditable service for service as employee of private nonprofit hospital.

History. Code 1981, § 47-2-299 , enacted by Ga. L. 2002, p. 1288, § 1A; repealed by Ga. L. 2010, p. 1207, § 34, effective July 1, 2010.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-310. Merit system of personnel administration for employees of Georgia Federal-State Shipping Point Inspection Service; membership in retirement system; contributions; creditable service.

1. The Georgia Federal-State Shipping Point Inspection Service, hereinafter referred to as the “inspection service” in this Code section, is declared to be an adjunct of the Georgia Department of Agriculture, such inspection service assisting in the agricultural products inspection duties of that department. All employees of the inspection service shall be subject to a merit system of personnel administration established by the agencies which are parties to a cooperative agreement between the Consumer and Marketing Service of the United States Department of Agriculture and the Georgia Department of Agriculture. All employees shall perform services on the basis of merit, fitness, and efficiency. The establishment of this merit system prior to July 1, 1975, shall be a prerequisite to coverage of the inspection service under the retirement system.
2. Any person employed by the inspection service on July 1, 1975, is authorized to become a member of Division A of the retirement system. Any person first employed or reemployed by the inspection service after July 1, 1975, shall, as a condition of employment, become a member of Division A of the retirement system. In order to become or be required to be a member of the retirement system, an employee of the inspection service must be employed in this state in a position normally requiring actual performance of duty during not less than nine months of the year.
3. The Georgia Department of Agriculture shall be responsible for making certain that the administrative officials of the inspection service shall deduct or collect from each member the employee contributions required by the retirement system and remit them to the retirement system as required by law or regulations. The Commissioner of Agriculture is authorized and directed to pay from the funds appropriated for the operation of the Georgia Department of Agriculture the employer contributions required by the retirement system or by regulations promulgated pursuant thereto. Such employer contributions shall be paid by the Commissioner upon receipt of an invoice from the retirement system.
4. Any person who becomes a member of the retirement system under this Code section, upon certified proof of previous service with the inspection service, shall be eligible to receive up to five years of credit for such previous service by paying the regular employer and employee contributions, including accrued interest, that would have accumulated during such period of employment. In the computation of such contributions and interest, the compensation of such member shall be deemed to have been the same as the compensation such member received on the date he first became a member. For any member claiming creditable service under this subsection on and after July 1, 1983, the board of trustees shall calculate the period of time the contributions and interest provided for above will fund as creditable service under the retirement system without creating any additional accrued liability of the retirement system; and the amount of creditable service so determined shall be the creditable service to which the member is entitled. The inspection service shall be authorized to supplement contributions and interest provided for above in an amount, as determined by the board of trustees, which, together with such contributions and interest, will fully fund as creditable service the total amount of previous service claimed without creating any additional accrued liability of the retirement system, and in the event such supplement is paid by the inspection service to the board of trustees, the member shall be entitled to receive all such previous service as creditable service up to the maximum of five years. Credit for previous service shall be available to a member only after he has worked for the inspection service for one full year following July 1, 1975, and must be exercised, if at all, within one year after the time any such member becomes eligible to elect such option or by not later than January 1, 1984, whichever date is later.
5. The board of trustees is authorized to promulgate all necessary rules and regulations for the implementation of this Code section, including, but not limited to, regulations and rules dealing with any required reports of employment and remission of contributions by the administrative officials of the inspection service and the method for certification of proof of previous service with the inspection service.
6. Any member who was a member of the retirement system prior to July 1, 1975, and who, prior to becoming a member of the retirement system, was employed by the inspection service shall be eligible to receive up to five years of creditable service under the retirement system for service rendered as an employee of the inspection service prior to becoming a member of the retirement system.  In order to receive such creditable service, the member must pay to the board of trustees the employer and employee contributions which would have been paid to the retirement system during the period, not to exceed five years, of employment by the inspection service as if such employment had been rendered while a member of the retirement system, plus interest at the rate of 7 percent on such employer and employee contributions compounded annually from the time of the employment with the inspection service to the date of payment.  The board of trustees may require such documentation as the board finds necessary to verify the period of employment with the inspection service and the compensation received for such employment.  The board of trustees shall calculate the amount of payment required to obtain creditable service under this Code section and shall certify such amount to a member who applies for creditable service under this subsection.  No more than a total of five years of service prior to July 1, 1975, as an employee of the inspection service may be obtained as creditable service under all provisions of this Code section.  No creditable service may be obtained pursuant to the provisions of this subsection for any period for which creditable service has been or may be obtained under any other provision of this chapter.
7. 1. Any member who was employed by the inspection service on July 1, 1975, and who was a member on that date shall be eligible to receive up to five years of creditable service under the retirement system for service rendered as an employee of the inspection service prior to becoming a member of the retirement system. Such service shall be in addition to the creditable service authorized by subsection (f) of this Code section. In order to receive such creditable service, the member must pay to the board of trustees the employee contributions of 5 percent of his or her salary on July 1, 1975, for each month of creditable service, together with interest at the rate of 4 percent compounded annually from July 1, 1975, to the date of payment. The board of trustees may require such documentation as the board finds necessary to verify the period of employment with the inspection service and the compensation received for such employment. The board of trustees shall calculate the amount of payment required to obtain creditable service under this Code section and shall certify such amount to a member who applies for creditable service under this paragraph.
   2. The inspection service is authorized to supplement, if necessary, the payment made to the board of trustees pursuant to paragraph (1) of this subsection from funds available to the inspection service.
   3. Payments made pursuant to paragraphs (1) and (2) of this subsection shall be made not later than January 1, 1997. The board shall determine whether the amount of creditable service purchased by the total contributions made pursuant to paragraphs (1) and (2) of this subsection would warrant, without creating any additional accrued liability of the retirement system, up to five years of creditable service.
   4. No creditable service may be obtained pursuant to the provisions of this subsection for any period for which creditable service has been or may be obtained under any other provision of this chapter.

History. Ga. L. 1975, p. 1494, § 1; Ga. L. 1983, p. 784, § 1; Ga. L. 1990, p. 556, § 1; Ga. L. 1996, p. 299, § 1.

Cross references.

Creditable service not allowed for military service from which discharge was other than honorable, § 47-1-11 .

47-2-311. [Reserved] Credit for service by persons formerly employed by the Georgia Warm Springs Foundation; payments required in order to obtain credit.

History. Repealed by Ga. L. 2010, p. 1207, § 35, effective July 1, 2010.

Editor’s notes.

This Code section was based on Ga. L. 1974, p. 130, § 1; Ga. L. 1982, p. 3, § 47.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-312. Merit system of personnel administration for employees of Georgia agricultural commodity commissions; membership in the retirement system; contributions; creditable service for prior employment.

1. The Georgia agricultural commodity commissions are declared to be adjuncts of the Georgia Department of Agriculture, such commissions providing for the promotion of the production, marketing, sales, uses and utilization, processing, and improvement of the agricultural products of this state and producers connected therewith. All employees of any of the agricultural commodity commissions set forth in Code Section 2-8-5 shall be subject to a merit system of personnel administration established by the commissions, pursuant to which such employees shall be employed. All employees shall perform services on the basis of merit, fitness, and efficiency. The establishment of this merit system prior to July 1, 1976, shall be a prerequisite to coverage of the commissions under the retirement system.
2. Persons employed by any of the agricultural commodity commissions on July 1, 1976, may elect to become members of Division A of the retirement system; but persons entering or reentering into employment with any of the agricultural commodity commissions after July 1, 1976, shall, as a condition of employment, become members of Division A of the retirement system, provided that no person so employed shall become a member unless his position normally requires actual performance of duty during not less than nine months of the year. The commencement date for the inclusion of employees of any of the agricultural commodity commissions within the retirement system shall be July 1, 1976.
3. The Georgia Department of Agriculture shall ensure that the employees’ contributions required under this chapter are deducted and collected from each member and remitted to the retirement system; and the Commissioner of Agriculture is authorized and directed to take any necessary action to ensure that the employer contributions under this chapter are paid from the funds of the agricultural commodity commissions. Such employer contributions shall be paid by the Commissioner to the retirement system upon receipt of an invoice from the retirement system.
4. The board of trustees is authorized to promulgate all necessary rules and regulations for the implementation of this Code section, including, but not limited to, regulations and rules dealing with any required reports of employment and remission of contributions by the administrative officials of the agricultural commodity commissions.
5. 1. This subsection shall apply only to an employee of an agricultural commodity commission employed on July 1, 1976.
   2. An employee of an agricultural commodity commission who is subject to the provisions of this subsection shall, upon furnishing proof of prior employment to the board of trustees, be eligible to receive creditable service under this retirement system for prior employment as an employee of such commission, subject to the requirements of this subsection. Any such employee must pay to the board of trustees the employee contributions, plus accrued interest thereon at the rate of 5 percent per annum, compounded annually, which would have been paid during the period of prior employment if the employee had been a member of the retirement system during such period.  The commission shall pay from any funds available to the commission the employer contributions, plus accrued interest thereon at the rate of 5 percent per annum, compounded annually, which would have been paid during such period of prior employment.  For a member claiming creditable service for prior employment under this subsection, the board of trustees shall determine the period of time that the payments to the board of trustees provided for under this subsection will fund as creditable service under the retirement system without creating any additional accrued liability of the retirement system. Except as otherwise provided in paragraph (3) of this subsection, the amount of creditable service so determined shall be the creditable service to which the member is entitled.
   3. The authority shall be authorized to supplement, if necessary, the payments made to the board of trustees under paragraph (2) of this subsection all or any part of the amount which the board of trustees determines will fully fund as creditable service the total amount of prior employment of the employee without creating any additional accrued liability of the retirement system.  If such supplement is paid to the board of trustees by the commission, the employee shall receive such creditable service under the retirement system for prior employment as an employee of the commission as the amount so paid will fund without creating any additional accrued liability of the retirement system.

History. Ga. L. 1976, p. 481, § 1; Ga. L. 1982, p. 3, § 47; Ga. L. 1987, p. 146, § 1; Ga. L. 1994, p. 339, § 1.

47-2-313. Merit system of personnel administration for officers and employees of Jekyll Island—State Park Authority; membership in retirement system; creditable service; contributions.

All eligible officers and employees of the Jekyll Island—State Park Authority shall be subject to a merit system of personnel administration as promulgated by that authority and under which all such officers and employees shall be selected on a basis of merit, fitness, and efficiency. All such officers and employees, except as otherwise provided in this Code section, are authorized to become members of the retirement system, provided that such membership shall become effective no earlier than April 1, 1958; provided, further, that any officer or employee of the authority who is already a member of the retirement system shall be entitled to credit for his total service with the authority. All specially classified maintenance and food service employees of the authority hired on or after July 1, 1987, and paid on an hourly basis shall not be members of the retirement system and shall not be included under the health insurance plan for state employees as provided for in Article 1 of Chapter 18 of Title 45. There shall be paid from the funds appropriated for the operation of the Jekyll Island—State Park Authority all contributions required by this chapter. All such payments shall be in addition to the regular compensation allowed to such officers and employees.

History. Ga. L. 1958, p. 119, § 1; Ga. L. 1987, p. 1035, § 2.

47-2-314. Membership in the retirement system of officers and employees of the Geo. L. Smith II Georgia World Congress Center Authority; creditable service; contributions.

All officers and employees of the Geo. L. Smith II Georgia World Congress Center Authority, established by Code Section 10-9-3, who are not already members of the retirement system may elect to become members on or after April 1, 1977. Any officer or employee of the authority who is already a member of the retirement system by virtue of services with another employer shall be entitled to credit for his services and shall not suffer any loss of such credit to which he is otherwise entitled. There shall be paid from funds appropriated or otherwise available for the operation of the Geo. L. Smith II Georgia World Congress Center Authority all employer contributions required under this chapter, including employer social security contributions. The commencement date shall be April 1, 1977.

History. Ga. L. 1977, p. 670, § 2.

47-2-315. Merit system of personnel administration for officers and employees of the Georgia Building Authority; membership in the retirement system; contributions.

All eligible officers and employees of the Georgia Building Authority shall be subject to a merit system of personnel administration as promulgated by the Georgia Building Authority under which all such officers and employees shall be selected on a basis of merit, fitness, and efficiency. All such officers and employees are authorized to become members of the retirement system. There shall be paid from the funds appropriated for the operation of the Georgia Building Authority all contributions required by the retirement system. All such payments shall be in addition to the regular compensation allowed to such officers and employees, provided that membership shall not become effective before March 1, 1956.

History. Ga. L. 1956, p. 277, § 1.

47-2-316. Membership in the retirement system of officers or employees of Georgia Agricultural Exposition Authority.

1. As used in this Code section, the term “Georgia Agricultural Exposition Authority” or “authority” means the Georgia Agricultural Exposition Authority established by Chapter 3 of Title 2, known as the “Georgia Agricultural Exposition Authority Act.”
2. Effective on July 1, 1988, or on first becoming officers or employees of the Georgia Agricultural Exposition Authority, all such officers and employees shall become members of the retirement system. Any officer or employee of the authority who was already a member of the retirement system on July 1, 1988, and any member of the retirement system who, without any break in service, becomes an officer or employee of the authority on or after July 1, 1988, shall continue in the same membership status without any interruption in membership service and without the loss of any creditable service. Except as otherwise provided in this subsection, any person becoming a member of the retirement system pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334.
3. All employer contributions, including employee contributions made by the employer on behalf of members, which are required by this chapter shall be made for members who are subject to the provisions of this Code section from funds appropriated or otherwise available for the operation of the Georgia Agricultural Exposition Authority. The authority shall deduct from the salaries payable to such members the additional employee contributions required by this chapter.

History. Code 1981, § 47-2-316 , enacted by Ga. L. 1988, p. 201, § 1; Ga. L. 2012, p. 794, § 1/HB 944.

The 2012 amendment, effective May 1, 2012, substituted “established by Chapter 3 of Title 2” for “established by Part 8 of Article 7 of Chapter 3 of Title 12” in subsection (a).

47-2-317. [Reserved] Membership in the retirement system of officers and employees of the Georgia Agrirama Development Authority.

History. Ga. L. 1988, p. 264, § 1; Ga. L. 1994, p. 332, § 1; Ga. L. 2002, p. 440, § 1; repealed by Ga. L. 2011, p. 504, § 1(1)/HB 144, effective May 11, 2011.

Editor’s notes.

For present comparable provisions on retirement provisions for employees transferred to the Board of Regents, see Code Sections 47-2-181 and 47-3-181.

Ga. L. 2011, p. 504, § 1(1)/HB 144 repealed and reserved this Code section, effective May 11, 2011.

47-2-318. Membership in the retirement system of officers and employees of the Georgia Environmental Finance Authority; creditable service; contributions.

1. As used in this Code section, the term:
   1. “Georgia Environmental Finance Authority” or “authority” means the Georgia Environmental Finance Authority established by Article 1 of Chapter 23 of Title 50, known as the “Georgia Environmental Finance Authority Act.”
   2. “Officer or employee” means the executive director of the authority and any other full-time employee of the authority employed pursuant to the provisions of paragraph (5) of subsection (b) of Code Section 50-23-5.
   3. “Proof of prior employment” means pay records, income tax withholding records, or other records of the authority or its predecessor agency which are sufficient to establish to the satisfaction of the board of trustees the prior employment record of an officer or employee of the authority.
   4. “Predecessor agency” means the Georgia Development Authority provided for by Chapter 10 of Title 50.
2. Effective July 1, 1988, or on the date of employment, each officer or employee of the authority shall become a member of the retirement system.
3. 1. This subsection shall apply only to an officer or employee of the authority holding office or employed on July 1, 1988, who, prior to becoming such an officer or employee or an officer or employee of the predecessor agency, had 11 or more years of creditable service under the retirement system for which contributions to the retirement system have not been withdrawn.
   2. An officer or employee of the authority who is subject to the provisions of this subsection shall, upon furnishing proof of prior employment to the board of trustees, be eligible to receive creditable service under this retirement system for prior employment as an officer or employee of the authority or its predecessor agency, subject to the requirements of this subsection. Any such officer or employee must pay to the board of trustees the employee contributions, plus accrued regular interest thereon, which would have been paid during the period of prior employment if the officer or employee had been a member of the retirement system during such period. The authority shall be authorized to pay from any funds available to the authority the employer contributions, plus accrued regular interest thereon, which would have been paid during such period of prior employment. For a member claiming creditable service for prior employment under this subsection, the board of trustees shall determine the period of time that the payments to the board of trustees provided for under this subsection will fund as creditable service under the retirement system without creating any additional accrued liability of the retirement system. Except as otherwise provided in paragraph (3) of this subsection, the amount of creditable service so determined shall be the creditable service to which the member is entitled.
   3. The authority shall be authorized to supplement, if necessary, the payments made to the board of trustees under paragraph (2) of this subsection in an amount, as determined by the board of trustees, which will fully fund as creditable service the total amount of prior employment of the officer or employee without creating any additional accrued liability of the retirement system. If such supplement is paid to the board of trustees by the authority, the officer or employee shall receive full creditable service under the retirement system for all prior employment as an officer or employee of the authority.
   4. An officer or employee of the authority who is subject to the provisions of this subsection shall have the same membership status under the retirement system which the person had during the person’s previous service as a member of the retirement system. Nothing in this subsection shall be construed to limit the right of an officer or employee of the authority who is subject to the provisions of this subsection to retain or reestablish creditable service for previous service as a member of the retirement system.
4. Any officer or employee of the authority who was already a member of the retirement system on July 1, 1988, and any member of the retirement system who, without any break in service, becomes an officer or employee of the authority on or after July 1, 1988, shall continue in the same membership status without any interruption in membership service and without the loss of any creditable service.
5. Except as otherwise provided in subsections (c) and (d) of this Code section, an officer or employee of the authority becoming a member of the retirement system pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334.
6. All employer contributions, including employee contributions made by the employer on behalf of members, which are required by this chapter shall be made for members who are subject to the provisions of this Code section from funds appropriated to or otherwise available for the operation of the Georgia Environmental Finance Authority. The authority shall deduct from the salaries payable to such members the additional employee contributions required by this chapter.

History. Code 1981, § 47-2-318 , enacted by Ga. L. 1988, p. 1490, § 1; Ga. L. 2000, p. 131, § 1; Ga. L. 2010, p. 197, § 1/HB 320.

The 2010 amendment, effective July 1, 2010, substituted “Georgia Environmental Finance Authority” for “Georgia Environmental Facilities Authority” three times in paragraph (a)(1) and at the end of the first sentence of subsection (f).

Editor’s notes.

Ga. L. 2010, p. 197, § 2, not codified by the General Assembly, provides: “This Act shall become effective on July 1, 2010; however, this Act shall only become effective on July 1, 2010, upon the passing of an Act to change the name of the Georgia Environmental Facilities Authority to the Georgia Environmental Finance Authority. If such Act is not passed, this Act shall not become effective and shall stand repealed in its entirety on July 1, 2010.” Ga. L. 2010, p. 949, § 1, which provided for the name change, became effective July 1, 2010.

47-2-319. [Reserved] Membership in the retirement system of officers and employees of the Georgia Hazardous Waste Management Authority; contributions.

History. Repealed by Ga. L. 2010, p. 1207, § 36, effective July 1, 2010.

Editor’s notes.

This Code section was based on Code 1981, § 47-2-319 , enacted by Ga. L. 1990, p. 527, § 2.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-320. Membership in retirement system of officers and employees of GeorgiaNet Authority; creditable service; contributions.

1. As used in this Code section, the term:
   1. “GeorgiaNet Authority” or “authority” means the GeorgiaNet Authority established by Chapter 25 of Title 50.
   2. “Officer or employee” means the executive director of the authority and any other full-time employee of the authority employed pursuant to the provisions of subsection (d) of Code Section 50-25-2.
   3. “Proof of prior employment” means pay records, income tax withholding records, or other records of the authority which are sufficient to establish to the satisfaction of the board of trustees the prior employment record of an officer or employee of the authority.
2. Effective July 1, 1992, or on the date of employment, each officer or employee of the authority shall become a member of the retirement system.
3. 1. This subsection shall apply only to an officer or employee of the authority holding office or employed on July 1, 1992, who, prior to becoming such an officer or employee was a member of the retirement system and whose contributions to the retirement system have not been withdrawn.
   2. An officer or employee of the authority who is subject to the provisions of this subsection shall, upon furnishing proof of prior employment to the board of trustees, be eligible to receive creditable service under this retirement system for prior employment as an officer or employee of the authority, subject to the requirements of this subsection.  Any such officer or employee must pay to the board of trustees the employee contributions which would have been paid during the period of prior employment if the officer or employee had been a member of the retirement system during such period.  The authority shall be authorized to pay from any funds available to the authority the employer contributions which would have been paid during such period of prior employment.  For a member claiming creditable service for prior employment under this subsection, the board of trustees shall determine the period of time that the payments to the board of trustees provided for under this subsection will fund as creditable service under the retirement system without creating any additional accrued liability of the retirement system. Except as otherwise provided in paragraph (3) of this subsection, the amount of creditable service so determined shall be the creditable service to which the member is entitled.
   3. The authority shall be authorized to supplement, if necessary, the payments made to the board of trustees under paragraph (2) of this subsection in an amount, as determined by the board of trustees, which will fully fund as creditable service the total amount of prior employment of the officer or employee without creating any additional accrued liability of the retirement system.  If such supplement is paid to the board of trustees by the authority, the officer or employee shall receive full creditable service under the retirement system for all prior employment as an officer or employee of the authority.
   4. An officer or employee of the authority who is subject to the provisions of this subsection shall have the same membership status under the retirement system which the person had during the person’s previous service as a member of the retirement system. Nothing in this subsection shall be construed to limit the right of an officer or employee of the authority who is subject to the provisions of this subsection to retain or reestablish creditable service for previous service as a member of the retirement system.
4. Any officer or employee of the authority who was already a member of the retirement system on July 1, 1992, and any member of the retirement system who, without any break in service, becomes an officer or employee of the authority on or after July 1, 1992, shall continue in the same membership status without any interruption in membership service and without the loss of any creditable service.
5. Except as otherwise provided in subsections (c) and (d) of this Code section, an officer or employee of the authority becoming a member of the retirement system pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334.
6. All employer contributions, including employee contributions made by the employer on behalf of members, which are required by this chapter shall be made for members who are subject to the provisions of this Code section from funds appropriated to or otherwise available for the operation of the GeorgiaNet Authority.  The authority shall deduct from the salaries payable to such members the additional employee contributions required by this chapter.

History. Code 1981, § 47-2-320 , enacted by Ga. L. 1992, p. 2117, § 1.

47-2-321. Membership in the retirement system of officers and employees of the Lake Lanier Islands Development Authority; creditable service; contributions.

1. As used in this Code section, the term:
   1. “Lake Lanier Islands Development Authority” or “authority” means the Lake Lanier Islands Development Authority established by Part 3 of Article 7 of Chapter 3 of Title 12.
   2. “Officer or employee” means the executive director of the authority and any other full-time employee of the authority employed pursuant to the provisions of paragraph (3) of Code Section 12-3-314.
   3. “Proof of prior employment” means pay records, income tax withholding records, or other records of the authority which are sufficient to establish to the satisfaction of the board of trustees the prior employment record of an officer or employee of the authority.
2. Effective July 1, 1994, or on the date of employment, each officer or employee of the authority shall become a member of the retirement system.
3. 1. This subsection shall apply only to an officer or employee of the authority holding office or employed on July 1, 1994.
   2. An officer or employee of the authority who is subject to the provisions of this subsection shall, upon furnishing proof of prior employment to the board of trustees, be eligible to receive creditable service under this retirement system for prior employment as an officer or employee of the authority, subject to the requirements of this subsection.  Any such officer or employee must pay to the board of trustees no later than October 1, 1994, the employee contributions which would have been paid during the period of prior employment if the officer or employee had been a member of the retirement system during such period together with regular interest thereon. The authority shall be authorized to pay from any funds available to the authority the employer contributions which would have been paid during such period of prior employment. For a member claiming creditable service for prior employment under this subsection, the board of trustees shall determine the period of time that the payments to the board of trustees provided for under this subsection will fund as creditable service under the retirement system without creating any additional accrued liability of the retirement system. Except as otherwise provided in paragraph (3) of this subsection, the amount of creditable service so determined shall be the creditable service to which the member is entitled.
   3. An officer or employee shall have the option to transfer all or a portion of his or her vested interest in the pension plan maintained by the authority prior to July 1, 1994, to satisfy all or a portion of the cost to receive creditable service allowed pursuant to paragraph (2) of this subsection.  Any funds transferred pursuant to such option shall be credited to the officer’s or employee’s annuity account established by the retirement system.  The authority shall be authorized, but not required, to supplement such amount so transferred.  The officer or employee shall receive such creditable service as the combination of funds transferred or paid for or on behalf of the employee would warrant without creating any additional accrued liability of the retirement system, up to the maximum amount of creditable service allowed by paragraph (2) of this subsection.
4. Any officer or employee of the authority who was already a member of the retirement system on July 1, 1994, and any member of the retirement system who, without any break in service, becomes an officer or employee of the authority on or after July 1, 1994, shall continue in the same membership status without any interruption in membership service and without the loss of any creditable service.
5. Except as otherwise provided in subsections (c) and (d) of this Code section, an officer or employee of the authority becoming a member of the retirement system pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334.
6. All employer contributions, including employee contributions made by the employer on behalf of members, which are required by this chapter shall be made for members who are subject to the provisions of this Code section from funds appropriated to or otherwise available for the operation of the Lake Lanier Islands Development Authority.  The authority shall deduct from the salaries payable to such members the additional employee contributions required by this chapter.

History. Code 1981, § 47-2-321 , enacted by Ga. L. 1994, p. 396, § 1.

Code Commission notes.

Ga. L. 1994, p. 396, § 1, Ga. L. 1994, p. 715, § 1, and Ga. L. 1994, p. 718, § 1 all enacted a Code Section 47-2-321. Pursuant to Code Section 28-9-5, the Code sections enacted by Ga. L. 1994, p. 715, § 1 and Ga. L. 1994, p. 718, § 1 were renumbered as Code Sections 47-2-322 and 47-2-323, respectively.

47-2-322. Membership in retirement system of officers and employees of Georgia Music Hall of Fame Authority; creditable service; contributions.

1. As used in this Code section, the term:
   1. “Georgia Music Hall of Fame Authority” or “authority” means the Georgia Music Hall of Fame Authority established by Part 10 of Article 7 of Chapter 3 of Title 12.
   2. “Officer or employee” means the executive director of the authority and any other full-time employee of the authority employed pursuant to the provisions of paragraph (3) of Code Section 12-3-524.
   3. “Proof of prior employment” means pay records, income tax withholding records, or other records of the authority which are sufficient to establish to the satisfaction of the board of trustees the prior employment record of an officer or employee of the authority.
2. Effective July 1, 1994, or on the date of employment, each officer or employee of the authority shall become a member of the retirement system.
3. 1. This subsection shall apply only to an officer or employee of the authority holding office or employed on July 1, 1994.
   2. An officer or employee of the authority who is subject to the provisions of this subsection shall, upon furnishing proof of prior employment to the board of trustees, be eligible to receive creditable service under this retirement system for prior employment as an officer or employee of the authority, subject to the requirements of this subsection.  Any such officer or employee must pay to the board of trustees the employee contributions which would have been paid during the period of prior employment if the officer or employee had been a member of the retirement system during such period.  The authority shall be authorized to pay from any funds available to the authority the employer contributions which would have been paid during such period of prior employment.  For a member claiming creditable service for prior employment under this subsection, the board of trustees shall determine the period of time that the payments to the board of trustees provided for under this subsection will fund as creditable service under the retirement system without creating any additional accrued liability of the retirement system. Except as otherwise provided in paragraph (3) of this subsection, the amount of creditable service so determined shall be the creditable service to which the member is entitled.
   3. The authority shall be authorized to supplement, if necessary, the payments made to the board of trustees under paragraph (2) of this subsection in an amount, as determined by the board of trustees, which will fully fund as creditable service the total amount of prior employment of the officer or employee without creating any additional accrued liability of the retirement system.  If such supplement is paid to the board of trustees by the authority, the officer or employee shall receive full creditable service under the retirement system for all prior employment as an officer or employee of the authority.
   4. An officer or employee of the authority who is subject to the provisions of this subsection shall have the same membership status under the retirement system which the person had during the person’s previous service as a member of the retirement system.  Nothing in this subsection shall be construed to limit the right of an officer or employee of the authority who is subject to the provisions of this subsection to retain or reestablish creditable service for previous service as a member of the retirement system.
4. Any officer or employee of the authority who was already a member of the retirement system on July 1, 1994, and any member of the retirement system who, without any break in service, becomes an officer or employee of the authority on or after July 1, 1994, shall continue in the same membership status without any interruption in membership service and without the loss of any creditable service.
5. Except as otherwise provided in subsections (c) and (d) of this Code section, an officer or employee of the authority becoming a member of the retirement system pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334.
6. All employer contributions, including employee contributions made by the employer on behalf of members, which are required by this chapter shall be made for members who are subject to the provisions of this Code section from funds appropriated to or otherwise available for the operation of the Georgia Music Hall of Fame Authority.  The authority shall deduct from the salaries payable to such members the additional employee contributions required by this chapter.

History. Code 1981, § 47-2-322 , enacted by Ga. L. 1994, p. 715, § 1.

Code Commission notes.

Ga. L. 1994, p. 396, § 1, Ga. L. 1994, p. 715, § 1, and Ga. L. 1994, p. 718, § 1 all enacted a Code Section 47-2-321. Pursuant to Code Section 28-9-5, the Code sections enacted by Ga. L. 1994, p. 715, § 1 and Ga. L. 1994, p. 718, § 1 were renumbered as Code Sections 47-2-322 and 47-2-323, respectively.

47-2-323. Membership in retirement system of employees of Georgia Public Defender Council; creditable service; contributions.

1. As used in this Code section, the term:
   1. “Council” means the Georgia Public Defender Council established by Code Section 17-12-3.
   2. “Employee” means any full-time employee of the council.
   3. “Proof of prior employment” means pay records, income tax withholding records, or other records of the council which are sufficient to establish to the satisfaction of the board of trustees the prior employment record of an employee of the council.
2. Effective July 1, 1994, or on the date of employment, each employee of the council shall become a member of the retirement system.
3. 1. This subsection shall apply only to an employee of the council employed by the council prior to July 1, 1994.
   2. An employee of the council who is subject to the provisions of this subsection shall, upon furnishing proof of prior employment to the board of trustees, be eligible to receive creditable service under this retirement system for prior employment as an employee of the council, subject to the requirements of this subsection. Any such employee must pay to the board of trustees the employee contributions which would have been paid during the period of prior employment if the employee had been a member of the retirement system during such period. The council shall pay from any funds available to the council the employer contributions which would have been paid during such period of prior employment. For a member claiming creditable service for prior employment under this subsection, the board of trustees shall determine the period of time that the payments to the board of trustees provided for under this subsection will fund as creditable service under the retirement system without creating any additional accrued liability of the retirement system. Except as otherwise provided in paragraph (3) of this subsection, the amount of creditable service so determined shall be the creditable service to which the member is entitled.
   3. The council shall be authorized to supplement, if necessary, the payments made to the board of trustees under paragraph (2) of this subsection in an amount, as determined by the board of trustees, which will fully fund as creditable service the total amount of prior employment of the employee without creating any additional accrued liability of the retirement system. If such supplement is paid to the board of trustees by the council, the employee shall receive full creditable service under the retirement system for all prior employment as an employee of the council.
4. Any employee of the council who was already a member of the retirement system on July 1, 1994, and any member of the retirement system who, without any break in service, becomes an employee of the council on or after July 1, 1994, shall continue in the same membership status without any interruption in membership service and without the loss of any creditable service.
5. Except as otherwise provided in subsection (d) of this Code section, an employee of the council becoming a member of the retirement system pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334.
6. All employer contributions, including employee contributions made by the employer on behalf of members, which are required by this chapter shall be made for members who are subject to the provisions of this Code section from funds appropriated to or otherwise available for the operation of the council. The council shall deduct from the salaries payable to such members the additional employee contributions required by this chapter.

History. Code 1981, § 47-2-323 , enacted by Ga. L. 1994, p. 718, § 1; Ga. L. 2004, p. 596, § 1; Ga. L. 2015, p. 898, § 2/HB 266.

The 2015 amendment, effective July 1, 2015, substituted “Georgia Public Defender Council” for “Georgia Public Defender Standards Council” in paragraph (a)(1).

Code Commission notes.

Ga. L. 1994, p. 396, § 1, Ga. L. 1994, p. 715, § 1, and Ga. L. 1994, p. 718, § 1 all enacted a Code Section 47-2-321. Pursuant to Code Section 28-9-5, the Code sections enacted by Ga. L. 1994, p. 715, § 1 and Ga. L. 1994, p. 718, § 1 were renumbered as Code Sections 47-2-322 and 47-2-323, respectively.

47-2-324. Membership in retirement system of officers and employees of the North Georgia Mountains Authority; creditable service; contributions.

1. As used in this Code section, the term:
   1. “North Georgia Mountains Authority” or “authority” means the North Georgia Mountains Authority established by Part 10 of Article 7 of Chapter 3 of Title 12.
   2. “Officer or employee” means the executive director of the authority and any other full-time employee of the authority employed pursuant to the provisions of paragraph (3) of Code Section 12-3-294.
   3. “Proof of prior employment” means pay records, income tax withholding records, or other records of the authority which are sufficient to establish to the satisfaction of the board of trustees the prior employment record of an officer or employee of the authority.
2. Effective July 1, 1996, or on the date of employment, each officer or employee of the authority shall become a member of the retirement system.
3. 1. This subsection shall apply only to an officer or employee of the authority holding office or employed on July 1, 1996.
   2. An officer or employee of the authority who is subject to the provisions of this subsection shall, upon furnishing proof of prior employment to the board of trustees not later than December 31, 1996, or six months after the date of employment, whichever date is later, be eligible to receive creditable service under this retirement system for prior employment as an officer or employee of the authority, subject to the requirements of this subsection. Any such officer or employee must pay to the board of trustees the employee contributions which would have been paid during the period of prior employment if the officer or employee had been a member of the retirement system during such period. The authority shall be authorized to pay from any funds available to the authority the employer contributions which would have been paid during such period of prior employment. For a member claiming creditable service for prior employment under this subsection, the board of trustees shall determine the period of time that the payments to the board of trustees provided for under this subsection will fund as creditable service under the retirement system without creating any additional accrued liability of the retirement system. Except as otherwise provided in paragraph (3) of this subsection, the amount of creditable service so determined shall be the creditable service to which the member is entitled.
   3. An officer or employee shall have the option to transfer all or a portion of his or her vested interest in the pension plan maintained by the authority prior to July 1, 1996, to satisfy all or a portion of the cost to receive creditable service allowed pursuant to paragraph (2) of this subsection. Any funds transferred pursuant to such option shall be credited to the officer’s or employee’s annuity account established by the retirement system. The authority shall be authorized, but not required, to supplement such amount so transferred. The officer or employee shall receive such creditable service as the combination of funds transferred or paid for or on behalf of the employee would warrant without creating any additional accrued liability of the retirement system, up to the maximum amount of creditable service allowed by paragraph (2) of this subsection.
4. Any officer or employee of the authority who was already a member of the retirement system on July 1, 1996, and any member of the retirement system who, without any break in service, becomes an officer or employee of the authority on or after July 1, 1994, shall continue in the same membership status without any interruption in membership service and without the loss of any creditable service.
5. Except as otherwise provided in subsections (c) and (d) of this Code section, an officer or employee of the authority becoming a member of the retirement system pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334.
6. All employer contributions, including employee contributions made by the employer on behalf of members, which are required by this chapter shall be made for members who are subject to the provisions of this Code section from funds appropriated to or otherwise available for the operation of the North Georgia Mountains Authority. The authority shall deduct from the salaries payable to such members the additional employee contributions required by this chapter.

History. Code 1981, § 47-2-324 , enacted by Ga. L. 1996, p. 719, § 1.

47-2-325. [Reserved] Membership in retirement system of prior employees of the Foundation for Public Broadcasting in Georgia, Inc.

History. Repealed by Ga. L. 2010, p. 1207, § 37, effective July 1, 2010.

Editor’s notes.

This Code section was based on Code 1981, § 47-2-325 , enacted by Ga. L. 1998, p. 169, § 1.

Ga. L. 2010, p. 1207 § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-326. Georgia Rail Passenger Authority retirement system; membership; contributions.

1. As used in this Code section, the term “Georgia Rail Passenger Authority” or “authority” means that authority created by Article 9 of Chapter 9 of Title 46, the “Georgia Rail Passenger Authority Law.”
2. Effective July 1, 2002, or on the date of employment, whichever date is later, each officer or employee of the authority shall become a member of the retirement system.
3. Any officer or employee of the authority who was already a member of the retirement system on July 1, 2002, and any member of the retirement system who, without any break in service, becomes an officer or employee of the authority on or after July 1, 2002, shall continue in the same membership status without any interruption in membership service and without the loss of any creditable service.
4. Except as otherwise provided in subsection (c) of this Code section, an officer or employee of the authority becoming a member of the retirement system pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334.
5. All employer contributions, including employee contributions made by the employer on behalf of members, which are required by this chapter shall be made for members who are subject to the provisions of this Code section from funds appropriated to or otherwise available for the operation of the Georgia Rail Passenger Authority. The authority shall deduct from the salaries payable to such members the additional employee contributions required by this chapter.

History. Code 1981, § 47-2-326 , enacted by Ga. L. 2002, p. 1291, § 1.

47-2-327. Employees of the State Road and Tollway Authority to become members of the retirement system; status; employer and employee contributions.

1. As used in this Code section, the term “State Road and Tollway Authority” or “authority” means that authority continued by Article 2 of Chapter 10 of Title 32, relating to the State Road and Tollway Authority.
2. Effective July 1, 2006, or on the date of employment, whichever date is later, each officer or employee of the authority shall become a member of the retirement system.
3. Any officer or employee of the authority who was already a member of the retirement system on July 1, 2006, and any member of the retirement system who, without any break in service, becomes an officer or employee of the authority on or after July 1, 2006, shall continue in the same membership status without any interruption in membership service and without the loss of any creditable service.
4. Except as otherwise provided in subsection (c) of this Code section, an officer or employee of the authority becoming a member of the retirement system pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334.
5. All employer contributions, including employee contributions made by the employer on behalf of members, which are required by this chapter shall be made for members who are subject to the provisions of this Code section from funds appropriated to or otherwise available for the operation of the State Road and Tollway Authority. The authority shall deduct from the salaries payable to such members the additional employee contributions required by this chapter.

History. Code 1981, § 47-2-327 , enacted by Ga. L. 2006, p. 174, § 1/SB 177.

47-2-330. Application of other state funded pension or retirement programs to members or beneficiaries, their surviving spouses, or dependents.

Except as otherwise specifically provided in this chapter, no program of pensions or retirement benefits for employees, their surviving spouses, or dependents, which program is funded wholly or partially by the state, shall apply to members or beneficiaries of this retirement system, their surviving spouses, or dependents.

History. Ga. L. 1949, p. 138, § 12; Ga. L. 1981, p. 1447, § 2.

47-2-331. Reporting of employee contributions for federal and state income tax purposes.

Any other provisions of law to the contrary notwithstanding, all employee contributions toward retirement allowances, social security benefits, and group term life insurance shall be included in each employee’s gross income reported for federal and state income tax purposes. This Code section shall not pertain to employer contributions or to employee contributions made by employers on behalf of employees.

History. Ga. L. 1972, p. 546, § 1; Ga. L. 1980, p. 925, § 4.

47-2-332. Exemption of rights and benefits from taxes, legal process, and assignment of retirement system property as public property; exemptions for retirement system property.

1. The right to a pension, annuity, retirement allowance, return of contributions, the pension, annuity, or retirement allowance itself, any optional benefit, or any other right accrued or accruing to any person under this chapter and the moneys in the various accounts created by this chapter are:
   1. Exempt from any state, county, or municipal tax, except as provided in Code Section 48-7-27;
   2. Exempt from levy and sale, garnishment, attachment, or any other process whatsoever; and
   3. Not assignable except as otherwise specifically provided in this chapter.
2. The tangible, intangible, real, personal, or mixed property, investments, or assets of the retirement system of whatever kind or nature and the earnings or proceeds derived from such property, investments, or assets are public property and are:
   1. Exempt from taxation by the state or by any county, municipality, authority, or political subdivision of this state; and
   2. Exempt from levy and sale, garnishment, attachment, or any other process whatsoever.
3. The transfer or sale of tangible, real, personal, or mixed property, investments, or assets to or from the retirement system and the instruments of such transfer or sale shall be exempt from any tax on such sales, transfers, or instruments, which tax is levied by the state or by any county, authority, municipality, or political subdivision of this state.

History. Ga. L. 1949, p. 138, § 9; Ga. L. 1976, p. 611, § 1; Ga. L. 1993, p. 86, § 1; Ga. L. 2000, p. 1449, § 2.

47-2-333. Attempts to defraud the retirement system by false statements or falsified records; adjustments of erroneous payments.

1. Any person who shall knowingly make any false statements or shall falsify or permit to be falsified any records of the retirement system in an attempt to defraud the system shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine not exceeding $500.00, imprisonment not exceeding 12 months, or both.
2. If any change or error in the records of the retirement system results in any member or beneficiary receiving from it more or less than he would have been entitled to receive had the records been correct, the board of trustees shall have the power to correct such error and to adjust the payments as far as practicable and in such manner that the actuarial equivalent of the benefit to which such member or beneficiary was correctly entitled shall be paid.

History. Ga. L. 1949, p. 138, § 10.

47-2-334. Service retirement allowance; calculation; employee membership contributions; employer contributions; optional membership; conditions; construction of provision.

1. Except where indicated clearly to the contrary by the context, the word “member” as used in this Code section shall mean any employee who first or again becomes a member of the Employees’ Retirement System of Georgia on or after July 1, 1982. From and after July 1, 1982, every person first or again becoming an employee entitled to a new membership in the Employees’ Retirement System of Georgia shall become a member subject to this Code section.
2. 1. Every member subject to this Code section shall, upon becoming eligible under the provisions of this chapter, be entitled to a service retirement allowance, which shall consist of:
      1. An annuity which shall be the actuarial equivalent of the member’s accumulated contributions at the time of retirement; and
      2. A monthly pension which, together with the annuity, shall provide a total retirement allowance equal to more than 1.5 percent, but not greater than 2 percent, the actual percent to be set by the board of trustees in direct relation to the amount of increased appropriations provided by the General Assembly to fund the provisions of this paragraph, of the member’s highest average monthly earnable compensation during a period of 24 consecutive calendar months while a member of the retirement system, multiplied by the number of the member’s years of creditable service.
   2. For members subject to this Code section, the calculation of retirement benefits or allowances for any other form or type of retirement shall also be based upon the calculations provided for in paragraph (1) of this subsection.
3. From and after July 1, 1990, every member subject to this Code section shall contribute employee membership contributions in an amount not less than 1 percent nor greater than 1 1/2 percent of earnable compensation, which shall be deducted by each employer from the earnable compensation of each member for each and every payroll period and paid monthly to the board of trustees; provided, however, that any reduction in such percentage shall be based upon the recommendation of the actuary of the board of trustees, the maintenance of the actuarial soundness of the fund in accordance with the standards provided in Code Section 47-20-10 or such higher standards as may be adopted by the board, and such other factors as the board deems relevant. Of the percentage deducted from the earnable compensation of members, one-fourth of 1 percent shall be credited to the group term life insurance fund in lieu of any other deduction therefor, as provided in Code Section 47-19-10, and the remaining portion shall be credited to the individual accounts of the members in the annuity savings fund. In the event a member is not covered by group term life insurance, the entire amount deducted from the member’s earnable compensation shall be credited to the member’s individual account in the annuity savings fund.
4. From and after July 1, 1982, each employer shall pay monthly to the board of trustees, on behalf and to the credit of each member subject to this Code section, employer contributions in an amount equal to the aggregate amount of employer contributions plus employee contributions made by the employer as required by this chapter for and on behalf of persons within the membership of the Employees’ Retirement System of Georgia who are not subject to this Code section. With respect to members subject to this Code section, none of these employer contributions shall be considered as accumulated contributions of the member and none shall be eligible for withdrawal by the member upon cessation of state service.
5. Membership under this Code section shall be optional for any persons who are within the membership of the Employees’ Retirement System of Georgia on June 30, 1982. Any such persons may elect in writing on a form to be provided by the board of trustees to become a member subject to this Code section at any time on or after July 1, 1982. This written election shall be final and cannot be later changed or rescinded. Upon such election, a member shall be subject to all the provisions, terms, and conditions of this Code section; provided, however, that the calculation to determine retirement allowances for any person exercising such option shall be made as follows:
   1. The retirement allowance shall be computed fully as if all creditable service of the member were acquired and calculated under the provisions of this Code section;
   2. Then the retirement allowance shall also be computed fully as if all creditable service of the member were acquired and calculated under the provisions of this chapter and the rules and regulations of the board of trustees contained other than in this Code section;
   3. Then, a benefit amount shall be determined based upon a fractional part of each retirement allowance computed in steps (1) and (2), which fractional part shall be computed by using the actual years of creditable service established under either this Code section, for step (1), or the provisions of this chapter contained other than in this Code section, for step (2), which number of years shall be the numerator of the fraction, over the total actual years of creditable service established under both this Code section and the provisions of this chapter contained other than in this Code section, which number shall be the denominator of the fraction;
   4. The two benefit amounts so determined shall then be added together to produce the actual retirement allowance; and
   5. If a member is otherwise eligible for projected years in service and unless same is made inapplicable by the conditions in subsection (f) of this Code section, projected years of service used in the determination of retirement benefits for death, disability, involuntary separation, or retirement with 34 years of service shall be used in the computation of the retirement allowances under the foregoing steps (1) and (2). However, projected years of service used in such benefits computations shall not be used in determining the fractional part or allocation of the benefit amount described in foregoing step (3).
6. Members subject to this Code section shall be subject to the following conditions:
   1. The provisions of subsection (d) of Code Section 47-2-120 shall not be applicable to members subject to this Code section;
   2. Except as otherwise provided in Code Sections 47-2-204, 47-2-225, and 47-2-266, and in paragraph (3) of this subsection and except as otherwise expressly provided in this chapter, no service shall constitute creditable service except membership service for which the full rate of employee membership contributions and employer contributions is made pursuant to subsections (c) and (d) of this Code section; and
   3. The provisions of Code Section 47-2-91 shall be applicable to members subject to this Code section; provided, however, that such benefits shall be subject to reduction or repeal by subsequent legislation and shall not be considered an element of any contract of employment.
7. All members subject to this Code section shall have and be subject to all other rights, privileges, obligations, and duties specified by other provisions of this chapter, and all such other provisions shall be of full force and effect with respect to any matter not specifically provided for in this Code section.
8. This Code section shall not be construed and is not intended so as to have any effect whatsoever on persons within the membership of the Employees’ Retirement System of Georgia on June 30, 1982, who do not elect in writing to become members subject to this Code section.
9. The provisions of this Code section shall control over conflicting or inconsistent provisions of this chapter or any other law of this state. It is the intention of the General Assembly that this Code section has not been and may not be repealed, superseded, or modified by implication through the enactment of any other law or through the amendment of any other provision of this chapter or any other existing law, and any modification or repeal of any provision of this Code section may be accomplished only by reference or amendment to or repeal of this specific Code section.
10. The board of trustees shall cause the actuary for the retirement system to calculate the actuarial cost to the retirement system of any salary increase granted to a member in excess of 5 percent over the 12 months immediately prior to such member’s retirement date and shall notify the employing unit of such amount. Such notice shall be sent not later than 60 days following such member’s retirement date. The employing unit shall pay such amount, together with the cost of such actuarial calculation, as a supplemental employer contribution to the board of trustees not later than the last day of the month following receipt of such notice.

History. Ga. L. 1982, p. 1163, § 2; Code 1981, § 47-2-334 , enacted by Ga. L. 1982, p. 1163, § 4; Ga. L. 1985, p. 209, § 1; Ga. L. 1986, p. 30, § 1; Ga. L. 1986, p. 1233, § 3; Ga. L. 1990, p. 356, § 2; Ga. L. 1990, p. 532, § 1; Ga. L. 1992, p. 1151, § 2; Ga. L. 1993, p. 86, § 1; Ga. L. 1994, p. 638, § 1; Ga. L. 1996, p. 722, § 2; Ga. L. 1996, p. 730, § 2; Ga. L. 1998, p. 174, § 2; Ga. L. 1998, p. 1104, § 3; Ga. L. 2000, p. 1239, § 2; Ga. L. 2000, p. 1506, § 2; Ga. L. 2002, p. 1288, § 2; Ga. L. 2004, p. 365, § 1; Ga. L. 2007, p. 176, § 2/HB 448; Ga. L. 2009, p. 322, § 4/HB 476; Ga. L. 2010, p. 1207, § 38/SB 436.

The 2009 amendment, effective July 1, 2009, added subsection (j).

The 2010 amendment, effective July 1, 2010, near the beginning of paragraph (f)(2), deleted “in subsection (j) of Code Section 47-2-96,” following “provided” and deleted “47-2-96.1, 47-2-96.2,” preceding “47-2-204”.

Editor’s notes.

Ga. L. 1990, p. 589, amending paragraph (f)(2) of this Code section, was not concurrently funded as required by Code Section 47-20-50 and, therefore, did not become law and became repealed on July 1, 1990. See the state auditor’s report at Ga. L. 1990, p. CCCV.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-350. Short title.

This article shall be known and may be cited as the “Georgia State Employees’ Pension and Savings Plan.”

History. Code 1981, § 47-2-350 , enacted by Ga. L. 2008, p. 1005, § 1/SB 328.

47-2-351. “Member” defined; membership optional; calculation.

1. Except where indicated clearly to the contrary by the context, the word “member” as used in this article shall mean any employee who first or again becomes a member of the Employees’ Retirement System of Georgia on or after January 1, 2009. From and after January 1, 2009, every person first or again becoming an employee entitled to a new membership in the Employees’ Retirement System of Georgia shall become a member subject to this article. Any provision of this chapter providing that a class of employees shall be subject to Code Section 47-2-334 shall be deemed to have been amended by this subsection.
2. Membership under this article shall be optional for any persons who are within the membership of the Employees’ Retirement System of Georgia on December 31, 2008. Any such persons may elect in writing on a form to be provided by the board of trustees to become a member subject to this article at any time on or after January 1, 2009. This written election shall become effective upon the approval of the application by the board of trustees as provided in rules and regulations promulgated by the board of trustees and shall be final and cannot be later changed or rescinded. Upon such election, a member shall be subject to all the provisions, terms, and conditions of this article; provided, however, that the calculation to determine retirement allowances for any person exercising such option shall be made as follows:
   1. The retirement allowance shall be computed fully as if all creditable service of the member were acquired and calculated under the provisions of this article;
   2. Then the retirement allowance shall also be computed fully as if all creditable service of the member were acquired and calculated under the provisions of this chapter contained other than in this article and the rules and regulations of the board of trustees;
   3. Then a benefit amount shall be determined based upon a fractional part of each retirement allowance computed in paragraphs (1) and (2) of this subsection, which fractional part shall be computed by using the actual years of creditable service established under either this article, for paragraph (1) of this subsection, or the provisions of this chapter contained other than in this article, for paragraph (2) of this subsection, which number of years shall be the numerator of the fraction, over the total actual years of creditable service established under both this article and the provisions of this chapter contained other than in this article, which number shall be the denominator of the fraction;
   4. The two benefit amounts so determined shall then be added together to produce the actual retirement allowance; and
   5. Projected years of service shall not be used in the computation of the retirement allowances under this subsection.

History. Code 1981, § 47-2-351 , enacted by Ga. L. 2008, p. 1005, § 1/SB 328.

47-2-352. Employee and employer contributions.

1. Every member subject to this article shall contribute employee membership contributions in an amount equal to 1 1/4 percent of earnable compensation which shall be deducted by each employer from the earnable compensation of each member for each and every payroll period and paid monthly to the board of trustees. Such amount shall be credited to the individual accounts of the members in the annuity savings fund.
2. From and after January 1, 2009, each employer shall pay monthly to the board of trustees, on behalf of each member subject to this article, the aggregate of employer and employee contributions required by this chapter. With respect to members subject to this article, no employer contributions shall be considered as accumulated contributions of the member and none shall be eligible for withdrawal by the member upon cessation of state service. Such amount shall be credited to the pension accumulation fund.

History. Code 1981, § 47-2-352 , enacted by Ga. L. 2008, p. 1005, § 1/SB 328; Ga. L. 2010, p. 1207, § 64/SB 436.

The 2010 amendment, effective July 1, 2010, deleted the comma following “of earnable compensation” in the middle of the first sentence of subsection (a).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

Ga. L. 2010, p. 1207, § 67, not codified by the General Assembly, provides that: “In the event of an irreconcilable conflict between a provision of Sections 62 through 64 of this Act and a provision of another Act enacted at the 2010 regular session of the General Assembly, the provision of such other Act shall control over this Act to the extent of the conflict.”

47-2-353. Service retirement allowance.

Every member subject to this article shall, upon becoming eligible under the provisions of this chapter, be entitled to a service retirement allowance, which shall consist of:

1. An annuity which shall be the actuarial equivalent of the member’s accumulated contributions at the time of retirement; and
2. A monthly pension which, together with the annuity, shall provide a total retirement allowance equal to 1 percent, or such future amount up to 2 percent to be set by the board of trustees in direct relation to any increased appropriations provided by the General Assembly expressly for such increase, of the member’s highest average monthly earnable compensation during a period of 24 consecutive calendar months while a member of the retirement system, multiplied by the number of the member’s years of creditable service; provided, however, that for members employed on or after July 1, 2009, no salary increase by adjustment in compensation in any manner during the last 12 months, which increase is in excess of 5 percent, shall be included in such computation.

History. Code 1981, § 47-2-353 , enacted by Ga. L. 2008, p. 1005, § 1/SB 328; Ga. L. 2009, p. 322, § 5/HB 476.

The 2009 amendment, effective July 1, 2009, in paragraph (2), substituted “1 percent” for “1.0 percent” near the beginning and added the proviso at the end.

47-2-354. Conditions; rights, privileges, obligations, and duties.

1. Members subject to this article shall be subject to the following conditions:
   1. The following provisions shall not be applicable to members subject to this article:
      1. Subsection (d) of Code Section 47-2-120;
      2. Paragraph (1) of subsection (c) of Code Section 47-2-123;
      3. Code Section 47-2-124; and
      4. Code Section 47-2-334;
   2. Except as provided in Chapter 1 of this title and in Code Sections 47-2-99 and 47-2-100, no service shall constitute creditable service except membership service for which the full rate of employee membership contributions and employer contributions is made pursuant to Code Section 47-2-352. The provisions of this paragraph shall not affect the transfer of creditable service between public retirement systems created by this title under such conditions as are now or may hereafter be provided by law;
   3. The provisions of Code Section 47-2-91 shall be applicable to members subject to this article; provided, however, that such benefits shall be subject to reduction or repeal by subsequent legislation and shall not be considered an element of any contract of employment;
   4. Disability benefits shall be calculated as provided in paragraph (2) of subsection (c) of Code Section 47-2-123; provided, however, that the disability benefits of persons entitled to the provisions of Code Section 47-2-221 shall be calculated as provided in such Code section but with the benefit computed on 1 percent of the member’s monthly earnable compensation;
   5. Members subject to the provisions of this article shall not be entitled to group term life insurance coverage pursuant to Code Section 47-2-128 or 47-2-129; and
   6. Members subject to Code Section 47-2-244 shall be entitled to the provisions of such Code section.
2. All members subject to this article shall have and be subject to all other rights, privileges, obligations, and duties specified by other provisions of this chapter, and all such other provisions shall be of full force and effect with respect to any matter not specifically provided for in this article.

History. Code 1981, § 47-2-354 , enacted by Ga. L. 2008, p. 1005, § 1/SB 328; Ga. L. 2010, p. 1207, § 39/SB 436.

The 2010 amendment, effective July 1, 2010, in subsection (a), added “and” at the end of paragraph (a)(5), substituted a period for “; and” at the end of paragraph (a)(6), and deleted former paragraph (a)(7), which read: “Members subject to the provisions of Code Section 47-2-223 or 47-2-224 shall be entitled to retire as provided in subsection (b) of each such Code section but shall receive a monthly benefit based on 1 percent of his or her highest average compensation rather than the percentage stated in such subsections.”

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-2-355. Disability retirement; periodic medical examination and review.

1. 1. Subject to the provisions of paragraphs (2) through (5) of this subsection, any member in service who has at least 15 years of creditable service who becomes disabled in service before becoming eligible to receive a service retirement allowance may be retired on a disability allowance by the board of trustees, upon written application to the board of trustees by the member or his or her employer and upon certification by the medical board that he or she is medically or physically incapable of further performance of his or her duties in the position he or she held at the time his or her disability originated, that incapacity is likely to be permanent, and that he or she should be retired; provided, however, that the medical board shall not consider any evidence of such disability which is not submitted within 12 months after the date the member submits his or her first application for a disability retirement. The board of trustees may retire such member not less than 30 days nor more than 90 days after execution and filing of the written application.
   2. A member making application for a disability retirement pursuant to paragraph (1) of this subsection shall at the same time submit a copy of such application together with any supporting documentation accompanying such application to his or her employing agency. The member shall thereafter provide the employing agency with any additional information or documentation which he or she submits to the board of trustees in conjunction with such application.
   3. After receipt of the notice provided for in paragraph (2) of this subsection, the head of the member’s agency or his or her designee shall conduct an interview with the member applying for disability retirement; provided, however, that any designee of the head of an agency shall be an official at such agency who is above the level of the applicant’s immediate supervisor and who has the authority to make job assignment decisions. The interview shall be held within ten business days after receipt of such notice. Based on the interview and information received by the agency pursuant to paragraph (2) of this subsection, the agency head or his or her designee shall determine if an alternative position is available for the member which meets the following requirements:
      1. The physical requirements for such position are compatible with the member’s physical limitations;
      2. The annual compensation and possibility for future advancement for such position shall be the same as or greater than that of the current position of the member;
      3. The duties for such position shall be reasonably compatible with the experience and educational qualifications of the member;
      4. The position shall be one which includes the holder thereof as a member of the retirement system provided for by this chapter; and
      5. The position must be available for acceptance by the member and an offer of the position to the official or member must be made, in writing, by not later than 45 days after the member submitted his or her application for a disability retirement.

         An agency making an offer of alternative employment as provided in this paragraph shall so notify the board of trustees within 45 days after the member submitted his or her application for a disability retirement. After receipt of such notice, the board of trustees shall not approve a disability retirement until the procedures of paragraph (4) of this subsection are resolved.

   4. Any member applying for a disability retirement who is offered a position of employment in conformity with the requirements of paragraph (3) of this subsection shall accept the offer or dispute his or her ability to perform the tasks required by the position offered by submitting a written appeal to the agency and to the board of trustees within 30 days after receiving the offer. In the event of an appeal, the agency shall promptly submit to the medical board a detailed description of the requirements of the position offered and the medical board shall determine, based upon all information available to it, whether the member is reasonably capable of performing such tasks. The decision of the medical board shall be final. If the medical board determines that the member is unable to perform the tasks required either by the position held at the time of the application for a disability retirement or the position offered, the member shall be placed on disability retirement immediately.
   5. A member who refuses to accept a position offered or file an appeal in a timely manner or who refuses to accept a position which the medical board has determined on appeal that he or she is capable of performing shall not be eligible to receive a disability retirement under this subsection.
2. Any member who has at least 15 years of creditable service and who becomes disabled in service before becoming eligible to receive a service retirement allowance shall be eligible to retire forthwith without regard to age and to receive the equivalent of a service retirement allowance calculated upon the number of years of creditable service attained to the date of retirement and based upon his or her highest average monthly compensation during a period of 24 consecutive calendar months while a member of the retirement system. No member who is eligible to receive a service retirement benefit shall be eligible to apply for or receive a disability benefit.
3. 1. Once each year during the first five years following the retirement of a member on a disability retirement allowance and once in every three-year period thereafter, the board of trustees may require a disability beneficiary who has not yet attained retirement age as specified in subsection (a) of Code Section 47-2-110 to undergo a medical examination, such examination to be made at a place designated by the board, by physicians designated by the medical board. The disability beneficiary may request such an examination. Should any disability beneficiary who has not yet attained retirement age refuse to submit to such medical examination, the pension of such disability beneficiary may be discontinued by the board of trustees until the withdrawal of such refusal; and should the refusal continue for one year, all rights of the disability beneficiary in and to a pension may be revoked by the board of trustees. Should the medical board report and certify to the board of trustees that a disability beneficiary is engaged in or is able to engage in a gainful occupation paying more than the difference between the disability beneficiary’s retirement allowance and the earnable compensation used to calculate the disability retirement allowance at the time of retirement, the board of trustees may reduce the disability beneficiary’s pension to an amount which, together with the disability beneficiary’s annuity and the amount earnable by the disability beneficiary, equals the earnable compensation used to calculate the disability retirement allowance at the time of retirement. Should the disability beneficiary’s earning capacity be later changed, the amount of the pension may be further modified, provided that the modified pension shall not exceed an amount which, together with the disability beneficiary’s annuity and the amount earnable by the disability beneficiary, equals the earnable compensation used to calculate the disability retirement allowance at the time of retirement.
   2. The board of trustees may require a disability beneficiary who has not yet attained retirement age as specified in subsection (a) of Code Section 47-2-110 to provide information relevant to any provision of this chapter relating to his or her entitlement to receive a disability retirement. Should any disability beneficiary who has not yet attained retirement age refuse to submit any such information so requested, the board of trustees may suspend the retirement allowance of such disability beneficiary until such information is provided. Should the board of trustees receive information from any source that a disability beneficiary is engaged in an occupation paying more than the difference between the disability beneficiary’s retirement allowance and the earnable compensation used to calculate the disability retirement allowance at the time of retirement, the board of trustees may reduce the disability beneficiary’s pension to an amount which, together with the disability beneficiary’s annuity and the amount earnable by the disability beneficiary, equals the earnable compensation used to calculate the disability retirement allowance at the time of retirement. Should the disability beneficiary’s earnings later be changed, the amount of the pension may be further modified, provided that the modified pension shall not exceed an amount which, together with the disability beneficiary’s annuity and the amount earnable by the disability beneficiary, equals the earnable compensation used to calculate the disability retirement allowance at the time of retirement.

History. Code 1981, § 47-2-355 , enacted by Ga. L. 2008, p. 1005, § 1/SB 328; Ga. L. 2009, p. 368, § 1/SB 48.

The 2009 amendment, effective April 30, 2009, part of an Act to revise, modernize, and correct this title, revised language in paragraph (a)(1).

47-2-356. Death allowances and benefits.

1. For purposes of calculating a survivor’s benefit, any member who has at least 15 years of creditable service and who dies in service before becoming eligible for a service retirement shall be deemed to be eligible to retire forthwith without regard to age and to receive the equivalent of a service retirement allowance calculated upon the number of years of creditable service attained to the date of retirement and based upon his or her highest average monthly compensation during a period of 24 consecutive calendar months while a member of the retirement system. Any member who dies in service after becoming eligible for a service retirement shall be deemed to be eligible to retire forthwith to receive a service retirement allowance.
2. In the application of this subsection to death allowances, computations of retirement allowances shall be made on the same basis as though option two had been in effect. In lieu of the amount of death allowance otherwise payable to the beneficiary under option two, the member, upon written request, may at any time elect a reduced level death allowance of equivalent actuarial value, which allowance is payable to the beneficiary during a period of years certain or to the estate of the beneficiary and during the lifetime of such named beneficiary thereafter. At the election of the member, in case of death of the beneficiary during a term of years certain, the balance of the years certain payments may be paid to the estate of the member; but if such beneficiary predeceases the member, the total amount of the member’s contributions to the date of his or her death shall be payable to the member’s estate. The method of determining the equivalent actuarial value shall be consistent with the actuarial method of determining the beneficiary’s death allowance under option two.

History. Code 1981, § 47-2-356 , enacted by Ga. L. 2008, p. 1005, § 1/SB 328; Ga. L. 2009, p. 322, § 6/HB 476.

The 2009 amendment, effective July 1, 2009, in subsection (a), substituted “For purposes of calculating a survivor’s benefit, any” for “Any” at the beginning and inserted “deemed to be” twice.

47-2-357. Withdrawal; employer contributions; vesting; date of election.

1. As used in this Code section, the term:
   1. “401(k)” means the deferred compensation plan offered by the state for public employees pursuant to Article 3 of Chapter 18 of Title 45 utilizing Section 401(k) of the federal Internal Revenue Code.
   2. “Plan” means the employee savings plan created by this article.
2. Each member shall, at the time of becoming a member, be automatically enrolled in the plan; provided, however, that the member shall have a period of 90 days from the date of enrollment to withdraw from the plan. Such withdrawal shall be made in writing to the board of trustees in such form as the board prescribes and any employee account balance shall be returned to the member. Thereafter, participation in the plan shall be voluntary. The member may not withdraw from the plan so long as he or she remains eligible to participate in the 401(k) plan offered by the state.
3. 1. This paragraph shall apply to persons who became members prior to July 1, 2014. Unless the participating member elects otherwise, the member shall, for each pay period, contribute 1 percent of his or her compensation into his or her 401(k) account. The member may change such level of participation at any time.
   2. This paragraph shall apply to persons who become members on or after July 1, 2014. Unless the participating member elects otherwise, the member shall, for each pay period, contribute 5 percent of his or her compensation into his or her 401(k) account. The member may change such level of participation at any time.
4. 1. On and after July 1, 2022, for any participating member who contributes a percentage of his or her salary into the 401(k) plan for a pay period, the employer shall contribute an equal amount into his or her 401(k) account up to a maximum of 5 percent except as otherwise provided in paragraph (2) of this subsection.
   2. On and after July 1, 2022, in addition to the amounts provided for in paragraph (1) of this subsection, for any participating member who has attained five years or more of creditable service in the plan and contributes at least 5 percent of his or her salary into his or her 401(k) account, such member’s employer shall contribute an additional amount equal to 0.5 percent of the member’s compensation for each year of such member’s creditable service that exceeds five years; provided, however, that the total rate of any employer’s contribution pursuant to this subsection shall not exceed 9 percent of the member’s compensation.
   3. 1. Notwithstanding the provisions of this subsection, employer contributions shall be subject to the limitations imposed by federal law.
      2. The member may make such additional contributions as he or she desires, subject to limitations imposed by federal law.
5. The board of trustees shall apportion the costs of administering the plan among the employers and members on the basis of the normal costs of administration against any special services requested by any member.
6. All contributions by participating members are 100 percent vested and shall be maintained in an account and invested based on the participant’s investment allocation choices. All employer contributed amounts credited to a member’s account shall be maintained as a matching contribution subaccount and invested based on the participant’s investment allocation choices. Any and all amounts credited to a member’s matching contribution subaccount, including applicable earnings and investment appreciation or depreciation, shall become vested and nonforfeitable based on the number of employment service years completed and in accordance with the vesting schedule set forth below:

   Click to view

   Upon separation from service for greater than 31 days, the portion of such matching contribution subaccount not so vested shall be transferred from the member’s account into a temporary plan forfeiture accumulation account for future disposition as determined by the board of trustees. A break in service less than 32 days shall not affect vesting rights.

7. Members electing to be governed by the provisions of this article pursuant to subsection (b) of Code Section 47-2-351 shall use their date of election as the beginning date for purposes of calculating their vesting service for the employer contribution as provided in subsection (f) of this Code section used to calculate the vesting requirements of subsection (f) of this Code section, except that service as provided under Code Section 47-2-91 shall not constitute creditable service for this purpose.

Years of Service Employer NonforfeitableVested Percentage 1 20 2 40 3 60 4 80 5 100

History. Code 1981, § 47-2-357 , enacted by Ga. L. 2008, p. 1005, § 1/SB 328; Ga. L. 2014, p. 841, § 1/HB 764; Ga. L. 2022, p. 392, § 2/SB 343.

The 2014 amendment, effective July 1, 2014, in subsection (b), deleted “Members shall be entitled to an employer contribution as follows:” at the end of the introductory paragraph, and deleted former paragraphs (b)(1) through (b)(3); added subsections (c) and (d); redesignated former paragraph (b)(4) as present subsection (e); redesignated former subsections (c) and (d) as present subsections (f) and (g); and substituted “subsection (f)” for “subsection (c)” in two places in subsection (g).

The 2022 amendment, effective July 1, 2022, rewrote subsection (d), which read: “After the participating member has contributed an amount equal to 1 percent of his or her salary into the 401(k) plan for a pay period, the employer shall contribute an equal amount into his or her 401(k) account. Thereafter, the employer shall contribute an amount equal to 50 percent of such amount as the member chooses to contribute for each pay period, up to an additional 2 percent of the member’s compensation. The member may make such additional contributions as he or she desires, subject to limitations imposed by federal law.”.

47-2-358. Impact on members of Employees’ Retirement System of Georgia on December 31, 2008.

This article shall not be construed and is not intended to have any effect whatsoever on persons within the membership of the Employees’ Retirement System of Georgia on December 31, 2008, who do not elect in writing to become members subject to this article.

History. Code 1981, § 47-2-358 , enacted by Ga. L. 2008, p. 1005, § 1/SB 328.

47-2-359. Conflicting provisions.

The provisions of this article shall control over conflicting or inconsistent provisions of this chapter or any other law of this state. It is the intention of the General Assembly that this article has not been and may not be repealed, superseded, or modified by implication through the enactment of any other law or through the amendment of any other provision of this chapter or any other existing law, and any modification or repeal of any provision of this article may be accomplished only by reference or amendment to or repeal of this specific article.

History. Code 1981, § 47-2-359 , enacted by Ga. L. 2008, p. 1005, § 1/SB 328.

47-2-360. Administration.

The board of trustees shall have the responsibility of administering the provisions of this article and shall promulgate such rules and regulations as are necessary to carry out the provisions of this article.

History. Code 1981, § 47-2-360 , enacted by Ga. L. 2008, p. 1005, § 1/SB 328.

47-3-1. Definitions.

As used in this chapter, the term:

1. “Accumulated contributions” means the sum of all the amounts deducted from the earnable compensation of a member or paid by the member to establish or reestablish credit for service, which amounts are credited to his or her individual account in the annuity savings fund, together with regular interest on such amounts, as provided in Code Section 47-3-41. Beginning July 1, 1987, “accumulated contributions” shall include the amount of employee contributions paid by employers on behalf of members and credited to the individual accounts of members in the annuity savings fund, together with regular interest thereon.
2. “Actuarial equivalent” means a benefit of equal value when computed at regular interest upon the basis of the mortality tables last adopted by the board of trustees.
3. “Annuity” means annual payments for life derived from the accumulated contributions of a member.
4. “Annuity reserve” means the present value of all payments to be made on account of an annuity or benefit in lieu of an annuity, computed at regular interest upon the basis of the mortality tables adopted by the board of trustees.
5. “Annuity savings fund” means the fund set forth under Code Section 47-3-41.
6. “Average final compensation” means the average annual earnable compensation of a teacher during the two consecutive years of membership service producing the highest such average.
7. “Beneficiary” means any person in receipt of a pension, an annuity, a retirement allowance, or other benefit under this chapter.
8. “Board of trustees” means the board of trustees as provided for in Code Section 47-3-21 and whose purpose is to administer the retirement system.

   (8.1) “Certified professional personnel” means employees of the State Board of Education or the Professional Standards Commission who, by policy of the State Board of Education, are required to possess a valid professional certificate issued by the Professional Standards Commission.

9. “Commencement date” means January 1, 1945.
10. “Creditable service” means prior service plus membership service and any other service established under this chapter.
11. “Earnable compensation” means the full rate of regular compensation payable to a member for his or her full normal working time and includes compensation paid to a member by an employer from grants or contracts made by outside agencies with the employer. All moneys paid by an employer for a member or by a member into any plan of tax sheltered annuity shall be included as earnable compensation for the purpose of computing any contributions required to be made to the retirement system and also for the purpose of computing any benefits or allowances payable under this chapter. Such term shall include contributions made to a qualified transportation plan, within the meaning of Section 132(f) of the federal Internal Revenue Code, and before tax or salary deferral contributions made under Sections 125, 401(k), 402(g)(3), 457, or 414(h) of the federal Internal Revenue Code to this retirement system or to any other retirement plan maintained by an employer.
12. “Employer” means the State of Georgia, the county or independent board of education, the State Board of Education, the Board of Regents of the University System of Georgia, or any other agency of and within this state by which a teacher is paid. Notwithstanding any provisions in prior or future Acts to the contrary, the county and regional library boards of trustees shall be deemed to be the employer of the county or regional librarians, whose salaries are paid in full or in part from state funds.
13. “Expense fund” means the fund set forth in Code Section 47-3-47.
14. “Local retirement fund” means any teachers’ retirement fund or other arrangement for the payment of retirement benefits to teachers, but not including the retirement system created under this chapter, which fund was maintained during the calendar year 1943 and is financed wholly or in part by contributions made by an employer.
15. “Member” means any teacher included in the membership of the retirement system.
16. “Membership service” means service as a teacher rendered while a member of the retirement system for which credit is allowable.
17. “Pension” means periodic payments for life, derived from contributions of the state or other employer.
18. “Pension accumulation fund” means the fund set forth under Code Section 47-3-43.
19. “Pension reserve” means the present value of all payments to be made on account of a pension, or benefit in lieu of a pension, computed at regular interest upon the basis of the mortality tables last adopted by the board of trustees.

    (19.1) “Plan year” means the 12 month period beginning on July 1 of each year.

20. “Prior service” means service rendered prior to January 1, 1945, for which credit is allowable under Code Sections 47-3-83 and 47-3-86.
21. “Public school” means any day school which is conducted within this state and which is under the authority and supervision of a duly elected county or independent board of education.
22. “Regular interest” means interest compounded annually at such a rate as shall be determined by the board of trustees in accordance with this chapter.
23. “Retirement” means withdrawal from service with a retirement allowance granted under this chapter.
24. “Retirement allowance” means the sum of the annuity and the pension, or any optional benefit payable in lieu thereof, under Code Section 47-3-121. All retirement allowances shall be payable in equal monthly installments, provided that the board of trustees may pay a lump sum of equivalent actuarial value in lieu of a retirement allowance of less than $10.00 per month.
25. “Retirement system” means the Teachers Retirement System of Georgia established under Code Section 47-3-20.

    (25.1) “Salary” shall have the same meaning as earnable compensation.

26. “Service” means service rendered as a teacher and paid for by this state or other employer.
27. “Service credit” means creditable service, as defined in this Code section.
28. “Teacher” means a permanent status employee employed not less than half time as follows:
    1. Employees of a public school or a local board of education with the exception of those employees required to be members of the Public School Employees Retirement System as governed by Chapter 4 of this title;
    2. Public school lunchroom managers or supervisors, maintenance managers or supervisors, transportation managers or supervisors, and warehouse managers or supervisors who elect to participate in the retirement system pursuant to Code Section 47-3-63;
    3. Employees of the Board of Regents of the University System of Georgia with the exception of those employees who elect to participate in the Regents Retirement Plan as governed by Chapter 21 of this title and maintenance and custodial employees employed prior to July 1, 1978, who elected to forgo membership;
    4. Employees of any regional educational service agency created pursuant to Part 11 of Article 6 of Chapter 2 of Title 20;
    5. Certified professional personnel employed for the first time by the Department of Education on and after July 1, 1983, unless such personnel elect membership in the Employees’ Retirement System of Georgia pursuant to subsection (h) of Code Section 47-3-60, and any employee of the Department of Education employed in a teaching, supervisory, or clerical capacity;
    6. Certified professional personnel employed by the Department of Education and who become members of this retirement system pursuant to the authority of subsection (i) of Code Section 47-3-60;
    7. Professional personnel employed for the first time by the Technical College System of Georgia on and after July 1, 1985, and all nonprofessional personnel employed for the first time after July 1, 1987, by postsecondary vocational-technical schools governed by the Technical College System of Georgia if otherwise eligible under laws, rules, and regulations, unless such personnel elect membership in the Employees’ Retirement System of Georgia pursuant to subsection (j) of Code Section 47-3-60;
    8. Personnel employed by the Department of Education who are authorized to elect and elect to become or remain members of the retirement system pursuant to the applicable provisions of Code Section 47-3-60;
    9. Employees of any school operated by the Department of Education; and
    10. Librarians and clerical personnel employed by regional and county libraries. Any of such librarians and clerical personnel who were members of a local retirement system on January 1, 1977, and who elected to remain members of such local retirement system shall not be required to become members of this retirement system, or if they were members of this retirement system on that date, they may withdraw from such membership. This election must have been made, in writing, to the board of trustees by not later than January 1, 1978. Any of such librarians and clerical personnel failing to so notify the board of trustees by that date shall be members of this retirement system.

        The term “teacher” shall not be deemed to include any emergency or temporary employee. The term “teacher” shall not include an individual classified by an employer as an independent contractor or a leased employee within the meaning of Section 414(n) of the federal Internal Revenue Code, even if such individual is later reclassified by the Internal Revenue Service as a common law employee. The board of trustees shall determine in doubtful cases whether any person is included within the definition set forth in this paragraph.

History. Ga. L. 1943, p. 640, § 1; Ga. L. 1949, p. 1505, § 1; Ga. L. 1950, p. 261, §§ 1, 2; Ga. L. 1953, Nov.-Dec. Sess., p. 470, § 1; Ga. L. 1956, p. 13, § 1; Ga. L. 1957, p. 118, §§ 1, 2; Ga. L. 1959, p. 315, § 1; Ga. L. 1960, p. 935, § 1; Ga. L. 1962, p. 723, § 11; Ga. L. 1965, p. 438, § 1; Ga. L. 1965, p. 652, § 1; Ga. L. 1966, p. 513, § 1; Ga. L. 1969, p. 672, § 1; Ga. L. 1970, p. 217, § 1; Ga. L. 1971, p. 226, § 1; Ga. L. 1972, p. 176, § 1; Ga. L. 1972, p. 909, §§ 1, 2; Ga. L. 1974, p. 1179, § 1; Ga. L. 1976, p. 577, § 3; Ga. L. 1977, p. 1135, § 1; Ga. L. 1977, p. 1159, § 1; Ga. L. 1981, p. 1894, § 1; Ga. L. 1982, p. 684, § 3; Ga. L. 1982, p. 965, § 1; Ga. L. 1983, p. 3, § 36; Ga. L. 1983, p. 1859, §§ 2, 3; Ga. L. 1984, p. 1314, § 1; Ga. L. 1986, p. 1543, § 2; Ga. L. 1987, p. 575, § 8; Ga. L. 1987, p. 959, § 1; Ga. L. 1988, p. 379, § 1; Ga. L. 1988, p. 1351, § 2; Ga. L. 1988, p. 1742, § 2; Ga. L. 1990, p. 685, § 1; Ga. L. 1991, p. 1546, § 11; Ga. L. 1992, p. 2182, § 1; Ga. L. 1993, p. 86, § 1; Ga. L. 1993, p. 316, § 1; Ga. L. 2000, p. 131, § 1; Ga. L. 2005, p. 535, §§ 9, 10, 11/HB 460; Ga. L. 2008, p. 562, § 1/SB 434; Ga. L. 2009, p. 752, § 1/SB 98; Ga. L. 2010, p. 427, §§ 4, 5/HB 969; Ga. L. 2010, p. 1207, § 40/SB 436; Ga. L. 2012, p. 413, § 8/HB 805; Ga. L. 2013, p. 862, § 1/HB 345.

The 2008 amendment, effective July 1, 2008, substituted “Technical College System of Georgia” for “Department of Technical and Adult Education” twice in subparagraph (28)(F.2), and once in subparagraph (28)(F.3).

The 2009 amendment, effective July 1, 2009, substituted “State Personnel Administration” for “State Merit System of Personnel Administration” in subparagraph (28)(F.1).

The 2010 amendments. —

The first 2010 amendment, effective May 24, 2010, added the last sentence in paragraph (11); added paragraph (19.1); and, in the ending undesignated paragraph of paragraph (28), added the second sentence, in the fourth and fifth sentence, substituted “of this paragraph” for “of paragraph (28) of this Code section” four times, added “of this paragraph” at the end of the fourth sentence, and substituted “subparagraph (N) or (P) of this paragraph” for “said subparagraph (N) or (P)” in the fifth sentence. The second 2010 amendment, effective July 1, 2010, substituted “Sections 47-3-83 and 47-3-86” for “Sections 47-3-83, 47-3-86, and 47-3-87” at the end of paragraph (20).

The 2012 amendment, effective July 1, 2012, inserted “or her” in the first sentence of paragraphs (1) and (11); substituted “Technical College System of Georgia” for “State Board of Vocational Education” in subparagraph (28)(F); and substituted “as defined by Code Section 45-20-2” for “of the State Personnel Administration” in subparagraph (28)(F.1).

The 2013 amendment, effective July 1, 2013, rewrote paragraph (28).

Cross references.

Eligibility of persons to become members of Teachers Retirement System of Georgia even though receiving retirement pay or allowances from or through Board of Regents, § 20-1-3 .

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

Ga. L. 2012, p. 413, § 1/HB 805, not codified by the General Assembly, provides that: “The purpose of this Act is to make conforming amendments and correct references in Title 47 of the Official Code of Georgia Annotated, relating to retirement and pensions, relative to the abolition of the State Personnel Administration and the transfer of certain functions of such agency to the Department of Administrative Services as provided by a separate Act.” The separate Act referred to is Ga. L. 2012, p. 446/HB 642, which became effective July 1, 2012, and which provides for the abolition of the State Personnel Administration and the transfer of functions.

Ga. L. 2012, p. 413, § 13/HB 805, not codified by the General Assembly, provides that: “This Act shall become effective on July 1, 2012, only if an Act abolishing the State Personnel Administration and providing for the transfer of certain functions of such agency to the Department of Administrative Services is enacted and becomes effective on that same date; otherwise, this Act shall not become effective and shall stand repealed on July 1, 2012.” Ga. L. 2012, p. 446/HB 642, effective July 1, 2012, provides for the abolition of the State Personnel Administration and the transfer of functions.

U.S. Code.

The provisions of the Internal Revenue Code, referred to in paragraph (11), is codified throughout 26 U.S.C.

47-3-20. Creation and management of the Teachers Retirement System of Georgia; its powers and privileges; name under which business transacted.

A retirement system is established for the purpose of providing retirement allowances and other benefits under this chapter for teachers of this state and is placed under the management of the board of trustees. It shall have the power and privileges of a corporation, the right to bring and defend actions, to implead and be impleaded, and shall be known as the “Teachers Retirement System of Georgia,” in which name all of its business shall be transacted, all of its funds invested, and all of its cash and securities and other property held.

History. Ga. L. 1943, p. 640, § 2; Ga. L. 1982, p. 3, § 47.

47-3-21. Creation and membership of board of trustees; filling of vacancies; per diem, expenses, and oath of office; quorum; creation, membership, and duties of Teachers Retirement System Nomination Committee.

1. There is created a board of trustees which shall consist of ten trustees as follows:
   1. The state auditor, ex officio;
   2. One member who shall be an active member of the Teachers Retirement System of Georgia who is a classroom teacher and is not an employee of the Board of Regents of the University System of Georgia.  Such member shall be appointed by the Governor for a term of three years with the initial term beginning April 1, 1991.  In making the appointment, the Governor may consider, but not be limited to, nominations furnished him by the nominating committee provided for by subsection (g) of this Code section;
   3. The state treasurer, ex officio;
   4. One member who shall be an active member of the Teachers Retirement System of Georgia who is a classroom teacher and not an employee of the Board of Regents of the University System of Georgia. Such member shall be appointed by the Governor for a term of three years with the initial term beginning July 1, 1984. In making the appointment the Governor may consider, but not be limited to, nominations furnished him by the nominating committee provided for by subsection (g) of this Code section;
   5. One member who shall be an active member of the Teachers Retirement System of Georgia who is a school administrator and not an employee of the Board of Regents of the University System of Georgia. Such member shall be appointed by the Governor for a term of three years with the initial term beginning July 1, 1986. In making the appointment the Governor may consider, but not be limited to, nominations furnished him by the nominating committee provided for by subsection (g) of this Code section. The trustee occupying the “school administrator” position on the board of trustees on July 1, 1984, and a prior appointment by the Governor shall continue to serve in this position from July 1, 1984, until July 1, 1986;
   6. One member who shall be an active member of the Teachers Retirement System of Georgia who is not an employee of the Board of Regents of the University System of Georgia. Such member shall be appointed by the Governor for a term of three years with the initial term beginning July 1, 1985. In making the appointment the Governor may consider, but not be limited to, nominations furnished him by the nominating committee provided for by subsection (g) of this Code section. Prior to July 1, 1984, the trustees holding office under immediately preceding law and prior appointments by the Governor shall elect a person to occupy this position on the board of trustees from July 1, 1984, until July 1, 1985;
   7. One member who shall be an active member of the Teachers Retirement System of Georgia who is an employee of the Board of Regents of the University System of Georgia and who shall be appointed by the board of regents for a term of three years with the initial term beginning July 1, 1985. The trustee occupying the “employee of the board of regents” position on the board of trustees on July 1, 1984, and a prior appointment by the board of regents shall continue to serve in this position from July 1, 1984, until July 1, 1985;
   8. One member to be appointed by the Governor for a term of three years with the initial term beginning July 1, 1984;
   9. One member who has retired under the Teachers Retirement System of Georgia and who shall be elected by the remaining trustees for a term of three years with the initial term beginning July 1, 1985. The trustee occupying the “retired teacher” position on the board of trustees on July 1, 1984, and a prior appointment by the Governor shall continue to serve in this position from July 1, 1984, until July 1, 1985; and
   10. The tenth trustee shall be a citizen of Georgia, not a member of the Teachers Retirement System of Georgia, who shall be experienced in the investment of moneys and who shall be elected by the remaining trustees for a term of three years with the initial term beginning July 1, 1984.
2. If a vacancy occurs in the office of a trustee, the vacancy shall be filled for the unexpired term by the remaining trustees.
3. The trustees shall each receive the daily expense allowance authorized for members of the General Assembly for each day spent attending meetings of the board of trustees, any committee meetings called pursuant to authorization of the board of trustees, and for time spent in necessary travel. In addition to such per diem, the trustees shall be reimbursed for all actual traveling and other expenses necessarily incurred through service on the board of trustees. State officials serving ex officio shall receive no per diem but shall only be entitled to reimbursement of actual expenses.
4. Each trustee shall, within ten days after his appointment or election, take an oath of office that so far as it devolves upon him he will diligently and honestly administer the affairs of the board of trustees and that he will not knowingly violate or willingly permit to be violated any laws applicable to the retirement system. Such oath shall be subscribed to by the trustee making it, certified by the officer before whom it is taken, and shall be filed immediately in the office of the Secretary of State.
5. Six trustees at any meeting of the board of trustees shall constitute a quorum to transact business. Each trustee shall be entitled to one vote. Five votes shall be necessary for a decision by the board of trustees.
6. With respect to the selection of all trustees under the provisions of subsection (a) of this Code section, the Governor, the board of trustees, the Board of Regents of the University System of Georgia, and the nominating committee provided for by subsection (g) of this Code section shall give due consideration to minority groups included within the teaching profession.
7. 1. The Teachers Retirement System Nominating Committee is created and such committee shall be composed of five members. Two members shall be from the Georgia Association of Educators, each of whom shall be selected from different geographical areas of the state; one member shall be from the Georgia Federation of Teachers; one member shall be from the Professional Association of Georgia Educators; and one member shall be from the Georgia Association of Educational Leaders. The members of each respective organization shall elect its respective member or members of the nominating committee by May 1, 1984. The members of the nominating committee shall serve for terms of three years and their successors shall be selected in the same manner as the original members. Any vacancy shall be filled for the unexpired term by the members of the educational organization which elected the member wherein the vacancy exists.
   2. The nominating committee shall submit to the Governor a list of three names for each person to be appointed by the Governor pursuant to paragraphs (4), (5), and (6) of subsection (a) of this Code section as a member of the board. In making appointments pursuant to paragraphs (4), (5), and (6) of subsection (a) of this Code section, the Governor may consider the names submitted by the nominating committee, but it is specifically provided that the appointments shall be at the sole discretion of the Governor, and the Governor shall not be required to choose any appointee from names submitted by the nominating committee.
   3. The members of the nominating committee shall serve without compensation. Such members may be reimbursed for travel or other expenses incurred in attending meetings of the nominating committee from the funds of their respective employers or educational organizations but not from the funds of the Teachers Retirement System of Georgia.

History. Ga. L. 1943, p. 640, § 6; Ga. L. 1964, p. 219, § 1; Ga. L. 1965, p. 112, § 1; Ga. L. 1971, p. 226, § 2; Ga. L. 1971, p. 413, § 1; Ga. L. 1975, p. 495, §§ 1, 2; Ga. L. 1975, p. 1637, §§ 3, 4; Ga. L. 1978, p. 1441, § 1; Ga. L. 1984, p. 1155, §§ 1, 2; Ga. L. 1985, p. 209, § 1; Ga. L. 1987, p. 146, § 1; Ga. L. 1989, p. 52, § 1; Ga. L. 1991, p. 274, § 2; Ga. L. 1993, p. 1402, § 18; Ga. L. 1993, p. 1690, § 3; Ga. L. 2010, p. 863, § 3/SB 296.

The 2010 amendment, effective July 1, 2010, substituted “state treasurer” for “director of the Office of Treasury and Fiscal Services” in paragraph (a)(3).

Editor’s notes.

Ga. L. 1984, p. 1155, § 3, not codified by the General Assembly, provides: “For the purpose of the creation of the nominating committee provided for in quoted subsection (g) of Section 2 of this Act [which amended subsection (e) of this Code section and added subsections (f) and (g)], for the purpose of the submission of names to the Governor by said nominating committee, and for the purpose of making appointments to the Board of Trustees of the Teachers Retirement System of Georgia in conformity with the requirements of quoted revised subsection (a) of Section 1 of this Act [which amended subsection (a) of this Code section], this Act shall become effective upon its approval by the Governor or upon its otherwise becoming law. For the purposes of the composition of the Board of Trustees of the Teachers Retirement System of Georgia in conformity with the requirements of quoted revised subsection (a) of Section 1 of this Act, this Act shall become effective on July 1, 1984.”

47-3-22. Election of chairman and executive director of the board of trustees; payments by executive director of retirement system funds; surety bond required of executive director.

1. The board of trustees shall elect from its membership a chairman and shall elect an executive director, who shall not be one of its members.
2. The executive director shall be subject to the rules and regulations of the board of trustees and shall be the treasurer of the assets of the retirement system.  All payments of the funds of the retirement system shall be made by the executive director and only upon vouchers signed by him and countersigned by one other person designated by the board of trustees. The executive director shall furnish the board of trustees with a surety bond issued by a company authorized to do business in this state and in such an amount as shall be required by the board of trustees.  The premium on such bond shall be paid from the expense fund provided for in Code Section 47-3-47.

History. Ga. L. 1943, p. 640, §§ 6, 7; Ga. L. 1990, p. 536, § 1.

47-3-23. Designation and duties of an actuary for the board of trustees; periodic actuarial investigation and recommendations; calculation tables and regular interest rate; annual valuation.

1. The board of trustees shall designate an actuary who shall be the technical adviser of the board of trustees on matters regarding the operation of the funds created by this chapter and who shall perform such duties as are required in connection therewith.
2. From time to time, but at least once in every five-year period, the actuary shall make an actuarial investigation into the mortality, service, and compensation experience of the members and beneficiaries of the retirement system and recommend for adoption by the board of trustees, mortality, service, and other tables needed in the operation of the retirement system. Taking into account the results of such investigations, the board of trustees from time to time shall adopt for the retirement system such mortality, service, and other tables as it shall deem necessary for use in all calculations required in connection with this retirement system. The board of trustees shall also determine from time to time the rates of regular interest for use in all calculations required in connection with the retirement system, limited to a minimum of 2 percent.
3. On the basis of regular interest and the tables last adopted by the board of trustees, the actuary shall make annual valuations of the contingent assets and liabilities of the retirement system.

History. Ga. L. 1943, p. 640, § 6; Ga. L. 1971, p. 413, § 1; Ga. L. 1975, p. 1637, § 4; Ga. L. 1978, p. 1441, § 1; Ga. L. 1982, p. 3, § 47; Ga. L. 1982, p. 978, §§ 1, 2; Ga. L. 2010, p. 1207, § 65/SB 436.

The 2010 amendment, effective July 1, 2010, substituted “adviser” for “advisor” in the middle of subsection (a).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-3-24. Legal adviser of the board of trustees.

The Attorney General shall be the legal adviser of the board of trustees.

History. Ga. L. 1943, p. 640, § 6; Ga. L. 2010, p. 1207, § 65/SB 436.

The 2010 amendment, effective July 1, 2010, substituted “adviser” for “advisor” in this Code section.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-3-25. Medical board; designation; duties regarding medical examinations required under this chapter.

The board of trustees shall designate a medical board of three physicians who are not eligible to participate in the retirement system. Other physicians may be employed to report on special cases, as necessary. The medical board shall arrange for and pass upon all medical examinations required under this chapter and shall report in writing to the board of trustees its conclusions and recommendations upon all the matters referred to it.

History. Ga. L. 1943, p. 640, § 6; Ga. L. 1982, p. 3, § 47.

47-3-26. Powers and duties of the board of trustees generally.

1. The administration and responsibility for the proper operation of the retirement system and for placing this chapter into effect are vested in the board of trustees, which shall be organized immediately after a majority of the trustees provided for in Code Section 47-3-21 have qualified and taken the oath of office.
2. Subject to the limitations of this chapter, the board of trustees may from time to time establish rules and regulations for the administration of the funds created by this chapter and for the transaction of its business.
3. The board of trustees shall engage such actuarial and other services as shall be required to transact the business of the retirement system.
4. The compensation of all persons engaged by the board of trustees under subsection (c) of this Code section and all other expenses of the board necessary for the operation of the system shall be paid at such rates and in such amounts as the board of trustees shall approve.
5. The board of trustees shall keep in convenient form such data as shall be necessary for actuarial valuations of the various funds of the retirement system and for checking the experience of the retirement system.
6. The board of trustees shall keep a record of all of its proceedings, which shall be open to public inspection.
7. The board of trustees shall publish an annual report showing the fiscal transactions of the retirement system for the preceding year, the amount of the accumulated cash and securities of the retirement system, and the last balance sheet showing the financial condition of the retirement system, by means of an actuarial valuation of the contingent assets and liabilities of the retirement system.

History. Ga. L. 1943, p. 640, § 6.

47-3-27. Investment powers; power to maintain cash on deposit for payments under the retirement system; personal interests in investments prohibited.

1. The members of the board of trustees shall be the trustees of the retirement system and shall have full power to invest and reinvest its assets, subject to all the terms, conditions, limitations, and restrictions imposed by Article 7 of Chapter 20 of this title, the “Public Retirement Systems Investment Authority Law.” Subject to like restrictions, the board of trustees shall have the power to hold, transfer, and dispose of any investments in which retirement system assets are invested, including proceeds of investments. The board of trustees is authorized to employ agents, including banks and trust companies, to act as investment advisers and make investments if the board of trustees so authorizes.
2. For the purpose of meeting disbursements for pensions, annuities, and other payments, the board of trustees may keep available cash on deposit in one or more banks or trust companies organized under the laws of this state or of the United States, provided that the sum on deposit in any one bank or trust company shall not exceed 25 percent of the paid-up capital and surplus of each bank or trust company. Each bank or trust company shall give a depository bond in an amount sufficient to cover the deposits or shall place in trust a sufficient amount of federal or state securities to cover the deposits.
3. Except as otherwise provided in this chapter no trustee or employee of the board of trustees shall have any personal interest in the gains or profits from any investment made by the board of trustees or use the assets of the retirement system in any manner, directly or indirectly, for himself or as an agent, except to make such payments as are authorized by the board of trustees in accordance with this chapter.

History. Ga. L. 1943, p. 640, § 7; Ga. L. 1963, p. 433, § 1; Ga. L. 1969, p. 391, § 2; Ga. L. 1995, p. 651, § 2; Ga. L. 2000, p. 2, § 5; Ga. L. 2010, p. 1207, § 64/SB 436.

The 2010 amendment, effective July 1, 2010, substituted “paid-up capital” for “paid up capital” in the first sentence of subsection (b).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

Ga. L. 2010, p. 1207, § 67, not codified by the General Assembly, provides that: “In the event of an irreconcilable conflict between a provision of Sections 62 through 64 of this Act and a provision of another Act enacted at the 2010 regular session of the General Assembly, the provision of such other Act shall control over this Act to the extent of the conflict.”

47-3-28. Rights exempted from levy and sale, garnishment, and other process; assignability; exemptions for other retirement systems; assets and investments and their transfer or sale exempted.

1. The right to a pension, annuity, retirement allowance, return of contributions, the pension, annuity, or retirement allowance itself, any optional benefit, or any other right accrued or accruing to any person under this chapter and the moneys in the various accounts created by this chapter are exempt from any state, county, or municipal tax, except as provided in Code Section 48-7-27; exempt from levy and sale, garnishment, attachment, or any other process whatsoever; and shall not be assignable except as otherwise specifically provided in this chapter. The exemptions under this Code section shall extend to benefits accrued or accruing to any member of a local retirement system, whether such benefits are attributable to amounts paid by the retirement system to such local retirement system for the account and benefit of the member, or otherwise.
2. A resident of this state who receives a pension, annuity, or retirement allowance from a teachers’ retirement system of another state or political subdivision shall be entitled to the same exemptions with respect to such benefits as are set forth in subsection (a) of this Code section, provided that the law of such other state or political subdivision allows substantially the same treatment to a person residing there with respect to a pension, annuity, or retirement allowance received from the Teachers Retirement System of Georgia.
3. The tangible, intangible, real, personal, or mixed property investments or assets of this retirement system of whatever kind or nature and the earnings or proceeds derived from such investments or assets are declared to be public property and exempt from taxation by the state, or by any county, municipality, authority, or political subdivision of this state and exempt from levy and sale, garnishment, attachment, or any other process whatsoever.
4. The transfer or sale of tangible, real, personal, or mixed property investments or assets to or from this retirement system and the instruments of such transfer or sale shall be exempt from any tax on such sales, transfers, or instruments levied by the state or by any county, authority, municipality, or political subdivision of this state.

History. Ga. L. 1943, p. 640, § 10; Ga. L. 1968, p. 543, § 2; Ga. L. 1973, p. 896, § 1; Ga. L. 1976, p. 647, § 1; Ga. L. 2000, p. 1449, § 3.

47-3-29. Deduction of membership dues of nonprofit organizations from benefit payments.

1. The board of trustees is authorized, but not required, to deduct from benefit payments the membership dues of any nonprofit organization domiciled in Georgia which requests such deductions, provided that at least 30 percent of the retired members of this retirement system belong to such organization and members of the organization request that such deduction be made as provided in subsection (b) of this Code section.
2. Any retired member desiring the deduction provided for in subsection (a) of this Code section must so notify the board of trustees in writing in the manner specified by the board of trustees.  Once begun, any such deduction may be canceled only by a request to the board of trustees in writing in a manner specified by the board of trustees.
3. Any organization for which membership dues deductions are made as provided in this Code section shall reimburse this retirement system for the actual cost of making such deductions.
4. Any organization requesting the deductions provided in subsection (a) of this Code section shall reimburse this retirement system for the actual cost of determining if such organization is eligible as provided in subsection (a) of this Code section.
5. In the event a dispute arises regarding deductions provided in subsection (a) of this Code section, this retirement system shall not be liable to any party in any manner, and the matter shall be settled between the retired member and the organization involved.

History. Code 1981, § 47-3-29 , enacted by Ga. L. 1993, p. 432, § 1; Ga. L. 1994, p. 92, § 1.

47-3-40. Funds in which assets of the retirement system are to be held.

All of the assets of the retirement system shall be credited according to the purpose for which they are held among three funds, to be known as the “annuity savings fund,” the “pension accumulation fund,” and the “expense fund.”

History. Ga. L. 1943, p. 640, § 8; Ga. L. 1962, p. 723, § 1.

47-3-41. Annuity savings fund generally.

1. The annuity savings fund shall be the fund in which shall be accumulated the contributions deducted from the compensation of members to provide for their annuities. Contributions to and payments from the annuity savings fund shall be made as follows:
   1. After the commencement date, each employer shall cause to be deducted from the salary of each member for each and every payroll period a percentage of the member’s earnable compensation as determined by the board of trustees which shall be not less than 5 nor more than 6 percent; but no such deduction shall be made from the compensation of a member after the close of the school, fiscal, or contract year in which the member has attained age 65 and has completed 40 or more years of creditable service. In determining the amount earnable by a member in a payroll period, the employer may consider the annual rate of compensation payable to such member on the first day of the payroll period as continuing throughout such payroll period. The employer may omit the deduction from compensation for any period which is less than a full payroll period, if a teacher was not a member on the first day of the payroll period. In order to facilitate the making of deductions, the employer may modify the deductions required of any member by an amount not to exceed one-tenth of 1 percent of the annual compensation, on the basis of which such deductions are to be made. Each employer shall immediately pay the amount deducted to the board of trustees, in such manner as the board of trustees shall prescribe, which amount shall be credited by the board of trustees to the individual accounts in the annuity savings fund of the member from whose compensation the deductions were made. Beginning July 1, 1987, the employee contributions required under this paragraph shall be paid as provided in Code Section 47-3-41.1;
   2. Notwithstanding any other provisions of this subsection, at the close of any school, fiscal, or contract year in which a member has completed 40 or more years of creditable service, such member may elect in writing to cease making contributions to the retirement system. If such election is made, such teacher shall notify his employer and the board of trustees in such manner as the board of trustees shall prescribe. After giving the required notice, the employer shall not thereafter deduct, and the employee shall not thereafter be allowed to make, contributions to the retirement system from the salary or compensation of such member;
   3. Any other provision of this or any other law to the contrary notwithstanding, a member who has attained age 65 and who has completed 40 or more years of creditable service may elect to continue to make contributions to the retirement system during such continuous period of time as the member continues in service. He shall notify his employer and the board of trustees of such election in such manner as the board of trustees shall provide. Any member who has discontinued making contributions to the retirement system because he has attained age 65 and has 40 years of creditable service and who has continued in service may remit contributions to the board of trustees at the rate required by law and under terms and regulations prescribed by the board of trustees on all earnable compensation received by the member since deductions were discontinued. Contributions made under this paragraph shall entitle the member to creditable service for such period, but only for the purpose of determining average compensation over the highest consecutive years, used in the calculations of the retirement benefits of such member; and
   4. Employer deductions shall be made, notwithstanding that the minimum compensation provided for by law for any member shall be reduced thereby. Every member shall be deemed to consent and agree to the deductions and payment of salary or compensation, less such deductions, shall be a full and complete discharge and acquittance of all claims and demands whatsoever for the services rendered by such person during the period covered by such payment, except as to the benefits under this chapter.
2. Notwithstanding subsection (a) of this Code section, no deductions shall be made from a member’s salary if the employer’s contribution as to such member is in default.
3. The contributions withdrawn by a member or payable in the event of his death shall be paid from the annuity savings fund and any balance of the accumulated contributions standing to the credit of his individual account shall be transferred from the annuity savings fund to the pension accumulation fund.
4. Upon the retirement of a member, his accumulated contributions shall be transferred from the annuity savings fund to the pension accumulation fund.

History. Ga. L. 1943, p. 640, § 8; Ga. L. 1950, p. 261, §§ 6, 7; Ga. L. 1961, p. 392, § 4; Ga. L. 1962, p. 723, § 2; Ga. L. 1965, p. 438, § 6; Ga. L. 1966, p. 562, § 2; Ga. L. 1967, p. 126, § 1; Ga. L. 1987, p. 959, § 2; Ga. L. 1994, p. 1663, § 1; Ga. L. 2005, p. 535, § 12/HB 460.

47-3-41.1. Payment of employee contributions by employers; mandatory nature; vesting.

1. Beginning on July 1, 1987, each employer shall pay to the board of trustees on behalf and to the credit of each member required to make employee contributions under subsection (a) of Code Section 47-3-41, on each and every payroll period, the employee membership contributions specified by said subsection (a) of Code Section 47-3-41 for membership service acquired after June 30, 1987.
2. Employee contributions made by employers on behalf of members as provided in subsection (a) of this Code section shall be treated as employer contributions in determining federal tax treatment under the United States Internal Revenue Code; provided, however, employers shall continue to withhold federal income taxes on the basis of such contributions until the Internal Revenue Service or the federal courts rule that, pursuant to Section 414(h) of the United States Internal Revenue Code, these contributions shall not be included as gross income of the employee until such time as they are distributed or made available.
3. Each employer may reduce the compensation payable to a member in an amount not exceeding the amount of the employee contribution paid by the employer on behalf of the member as provided in subsection (a) of this Code section. Such reduction in compensation may be made, notwithstanding the fact that the compensation provided by or pursuant to law for the member may be reduced thereby.
4. Employee contributions made by employers on behalf of members as provided in subsection (a) of this Code section shall be included in the earnable compensation of members in the computation of retirement benefits, and, except for the purposes of subsection (b) of this Code section, such contributions shall continue to be employee contributions for all purposes under this chapter.
5. The employee contributions provided for in this Code section are mandatory, and no member is entitled under any circumstances to receive such contributions in cash in lieu of having them contributed to the retirement system. Such contributions shall be 100 percent vested for all purposes under the retirement system.
6. All members shall retain, have, and be subject to all other rights, privileges, obligations, and duties provided for by other provisions of this chapter and such other provisions shall remain of full force and effect with respect to any matter not specifically provided for in this Code section.

History. Code 1981, § 47-3-41.1 , enacted by Ga. L. 1987, p. 959, § 3; Ga. L. 1990, p. 536, § 2; Ga. L. 2010, p. 427, § 6/HB 969.

The 2010 amendment, effective May 24, 2010, substituted the present provisions of subsection (e) for the former provisions, which read: “Reserved.”.

U.S. Code.

The United States Internal Revenue Code Section 414(h), referred to in subsection (b), is codified in Title 26, U.S.C. ( 26 U.S.C. § 1 et seq.).

47-3-42. Employer’s duty to deduct, collect, and remit employee contributions; effect of failure to deduct, collect, and remit such contributions.

1. It shall be the duty of each county board of education, the board of education of each independent school system, and of each and every employer of teachers to deduct and collect the required employee contributions from each teacher’s salary and to make monthly remittance of such amounts to the board of trustees. Each employer shall likewise make the required employer contribution and shall make monthly remittance of such amounts to the board of trustees along with employee contributions. Each employer shall remit the required employee and employer contributions to the board of trustees by the tenth calendar day of the month following the month for which the contributions were made. In the case of the failure or refusal of the employer to remit the employee and employer contributions on or before the tenth calendar day of the month following the month for which the contributions were made, there shall be added to the total amount of remittance due the sum of 1 1/2 percent of the amount of the remittance if the failure or refusal is for not more than one month, and an additional 1 1/2 percent for each additional month or fraction of a month during which the failure or refusal continues.
2. If any employer fails to collect or remit the employee or employer contributions in the manner set forth in subsection (a) of this Code section, it shall be the duty of the board of trustees to notify the State Board of Education of such failure and it shall be the duty of the State Board of Education to withhold from the employer which has failed to comply with subsection (a) of this Code section all appropriations allotted to such employer until such employer has fully complied with subsection (a) of this Code section by making remittance of the sums of contributions required of employees and employers under this chapter.

History. Ga. L. 1947, p. 1155, §§ 1, 2; Ga. L. 1962, p. 723, § 8; Ga. L. 1982, p. 975, §§ 1, 2.

47-3-43. Pension accumulation fund generally.

The pension accumulation fund shall be the fund in which shall be held the reserves on all annuities in force and from which shall be paid all annuities and all benefits in lieu of annuities under this chapter. If a beneficiary is restored to membership, his annuity reserve shall be transferred from the pension accumulation fund to the annuity savings fund and credited to his individual account therein. The pension accumulation fund shall also be the fund in which shall be accumulated all reserves for the payment of all pensions and other benefits payable from contributions made by employers and from which shall be paid all such pensions and other benefits, as follows:

1. The contribution of employers of members shall consist of a percentage of the earnable compensation of members to be known as the normal cost contribution and an additional percentage of such earnable compensation to be known as the unfunded accrued liability contribution. The rate of such contribution shall be fixed on the basis of the liabilities of the retirement system as shown by actuarial valuation, as provided for in Code Section 47-3-23, subject to the provisions of Code Section 47-20-10;
2. The state’s share of employer contributions, which is to be borne by appropriation from the state, payable to the board of trustees, shall consist of the normal cost and unfunded accrued liability contributions based on the part of the earnable compensation of members payable from funds of the Board of Regents of the University System of Georgia or other funds of the state, but excluding any appropriations made to the State Board of Education, at the rates determined under this Code section. The balance of the cost for pensions, consisting of the normal cost and unfunded accrued liability contributions at the rates determined under this Code section, shall be borne by the employers having contributing members in their employ, including local units of administration for all members in their employ; and each such employer shall pay, from any funds available to such employer expressly including funds derived from the state under Article 6 of Chapter 2 of Title 20, the “Quality Basic Education Act,” such contributions to the board of trustees, immediately upon coming due, which contributions shall be credited to the pension accumulation fund; and
3. The compensation of a member referred to in this Code section shall include any compensation derived from grants and contracts made by outside agencies with an employer. Such compensation is subject to the employer contribution rate. The outside agencies supplying the grants or entering into the contracts shall pay the applicable employer contributions rate to the employer, who shall pay such contribution to the board of trustees.

History. Ga. L. 1943, p. 640, § 8; Ga. L. 1956, p. 400, § 2; Ga. L. 1961, p. 392, §§ 5-7; Ga. L. 1962, p. 723, §§ 4, 8; Ga. L. 1970, p. 217, § 2; Ga. L. 1982, p. 3, § 47; Ga. L. 1986, p. 375, § 1; Ga. L. 1993, p. 86, § 1; Ga. L. 2005, p. 535, § 13/HB 460.

47-3-44. Crediting to pension accumulation fund; annual transfer from pension accumulation fund to provide regular interest.

All interest and dividends earned on the funds of the retirement system shall be credited to the pension accumulation fund. Once each year the board of trustees shall transfer from the pension accumulation fund to the annuity savings fund such amounts as are sufficient to allow regular interest on the balances of the individual accounts of members in the annuity savings fund.

History. Ga. L. 1943, p. 640, § 8; Ga. L. 1962, p. 723, §§ 5, 8.

47-3-45. Obligations of the pension accumulation fund; permissible uses of the assets of the pension accumulation fund and of income, interest, and dividends.

The maintenance of annuity reserves and pension reserves of the retirement system, the crediting of regular interest to the annuity savings fund, and the payment of all pensions, annuities, retirement allowances, refunds, and other benefits granted under this chapter shall be obligations of the pension accumulation fund, provided that the payments of such other benefit do not adversely affect the qualified status of the retirement system under Section 401(a) of the federal Internal Revenue Code. All assets of the pension accumulation fund and all income, interest, and dividends derived from deposits and investments shall be used for the payment of such obligations and for no other purpose.

History. Ga. L. 1943, p. 640, § 12; Ga. L. 1962, p. 723, § 10; Ga. L. 2005, p. 535, § 14/HB 460; Ga. L. 2006, p. 93, § 1/SB 466.

47-3-46. Date on which contributions to the retirement system are to commence.

No contributions to the retirement system shall be made by the state, by employers, or by members prior to the commencement date, except the contribution of the state for an expense fund to pay the expenses of setting up and operating the retirement system prior to that date. On January 1, 1945, the board of trustees shall notify all employers and the employers shall notify the members that contributions will commence on that date; and thereupon this chapter with reference to such contributions will go into effect.

History. Ga. L. 1943, p. 640, § 8; Ga. L. 1962, p. 723, § 8.

47-3-47. Purpose of the expense fund.

The expense fund shall be the fund to which shall be credited the state funds appropriated to pay the administrative expenses of the retirement system and from which shall be paid all expenses incurred in its administration and operation.

History. Ga. L. 1943, p. 640, § 8; Ga. L. 1962, p. 723, § 8.

47-3-48. Certification to employers of normal and accrued liability contribution rates; estimates by employers of contributions for coming year; requests for appropriations.

Thirty days prior to the time the State Board of Education fixes the minimum schedule of teachers’ salaries for the ensuing year, the normal and accrued contribution rates, as determined on the basis of the last annual actuarial valuation, shall be certified by the board of trustees to each employer having members in its employ. Each such employer other than the state shall include in its budget filed with the State School Superintendent amounts equal to the prospective contributions on account of contributing members in its employ for the ensuing year. The Board of Regents of the University System of Georgia in its estimates of the funds necessary for the operation of its respective units, which estimates are submitted to the Governor and General Assembly, shall include a request for an appropriation payable to the board of trustees in an amount equal to the portion of the normal and accrued liability contributions payable from funds of the Board of Regents of the University System of Georgia or from other state funds and for an additional amount as expense for the operation of the retirement system. The General Assembly shall make appropriations to the board of trustees sufficient to provide for such contributions as a part of the earnable compensation of members payable from such funds and for the necessary expenses of carrying out this chapter.

History. Ga. L. 1943, p. 640, § 8; Ga. L. 1962, p. 723, § 8; Ga. L. 1986, p. 375, § 2; Ga. L. 1987, p. 146, § 1.

47-3-49. Effective date of chapter; effect of appropriation of funds on the obligation to make employee and employer contributions to the retirement system.

This chapter shall become effective on March 19, 1943, but neither the state nor any other employer or member shall be obligated to make contributions for the pensions and annuities under this chapter until after the General Assembly has by appropriation made available funds for the contribution of the state for its part of such pensions and annuities.

History. Ga. L. 1943, p. 640, § 14.

47-3-60. Eligibility; termination; leaves of absence; service credit for postgraduate study; transfer of service credit.

1. Any person who becomes a teacher after January 1, 1944, shall become a member of the retirement system as a condition of his or her employment, except as otherwise provided in this chapter.
2. Any person who was a teacher on January 1, 1943, or became a teacher prior to January 1, 1944, shall be a member unless prior to January 1, 1944, he or she filed with the board of trustees, on a form provided by it, a notice of his or her election not to be included in the membership of the retirement system and a duly executed waiver of all present and prospective benefits which would otherwise accrue to him or her by participating in the retirement system. Such a teacher who elected not to become a member may at any time thereafter apply for and be admitted to membership, but without credit for that service rendered after July 1, 1943, and before the time he or she becomes a member, and without prior service credit.
3. Reserved.
4. A teacher otherwise eligible shall be classified as a member only while he or she is in the service of an employer not operating a local retirement system.
5. The membership of any member shall terminate upon the member’s:
   1. Death;
   2. Retirement under this retirement system;
   3. Withdrawal of his or her contributions;
   4. Rendering less than one year of service in a period of five consecutive years as a member; or
   5. Employment by an employer which operates a local retirement fund, unless the member has ten or more years of creditable service with this retirement system, in which case the member may elect to continue membership in this retirement system, subject to the same terms and conditions as other members.

   (e.1) A member who has not withdrawn the member’s contributions to the retirement system and who has a break in service of more than four years but not more than five years may be reinstated to membership if the member pays a sum equal to 12 1/2 percent of the member’s salary for the last year of service prior to the break in service. A member who has not withdrawn the member’s contributions to the retirement system and who has a break in service of more than five years but not more than six years may be reinstated to membership if the member pays a sum equal to 25 percent of the member’s salary for the last year of service prior to the break in service. A member who has not withdrawn the member’s contributions to the retirement system may be reinstated to membership without paying the reinstatement fees after the member renders at least one year of membership service subsequent to the break in service. All interest credits shall cease after any such break in service but shall begin again on the date of payment of the sum required for reinstatement to membership or on the first day of July immediately following the completion of one year of membership service following the break in service. The board of trustees may approve the continued membership of a member while in the armed forces of the United States or other emergency wartime service of the United States, or a member whose membership would be terminated because of illness which prevents the member from rendering the service otherwise required by this Code section. The board of trustees may also grant an additional year of leave to a teacher for each child born to or adopted by such teacher while on authorized leave.

6. 1. In the event a member desires to pursue a program of full-time study which will require that he or she render less than one year of service in a period of five consecutive years and which would otherwise result in termination of his or her membership, the board of trustees may approve a leave of absence for study purposes in addition to the normal four-year break in service which the member could otherwise take, so that the combined break in service does not exceed six years. Such study leave shall be continuous. In no event shall such a member’s account remain in an active status for longer than six consecutive years for such purpose.
   2. A member who undertakes full-time graduate study designed to advance or improve his or her training or abilities as a teacher is entitled to receive creditable service for a period of graduate study under the following conditions:
      1. The member must have been a full-time teacher in the public schools of this state or in the University System of Georgia under the board of regents immediately prior to the period of graduate study. Any such period of graduate study interrupted solely for a period of active duty military service begun during a period in which the military draft is in effect shall be deemed not to have been interrupted for purposes of this subparagraph;
      2. The member must submit a transcript or similar document to the retirement system as verification of the graduate study pursued;
      3. The member must return to full-time employment as a teacher in the public schools of this state or in the University System of Georgia under the board of regents for a minimum of five years following such period of graduate study;
      4. The member must pay the appropriate member contributions plus applicable accrued interest in accordance with regulations adopted by the board of trustees on the basis of the salary the member was receiving for full-time employment as a teacher immediately prior to the period of graduate study; and
      5. Either the member’s present employer or the member must pay the appropriate employer contributions and applicable accrued interest thereon if the source of funds from which the member was paid immediately prior to his or her period of graduate study was other than state funds.
   3. The foregoing provisions of this subsection shall apply to periods of graduate study heretofore and hereafter granted, but nothing contained in this subsection shall be construed to rescind any creditable service granted prior to July 1, 1981, pursuant to this subsection or its predecessors.
7. Any other provisions of law to the contrary notwithstanding, if a member with ten or more years’ creditable service after becoming a member is employed by an employer operating a local retirement fund, his or her membership does not automatically terminate and he or she may elect to maintain his or her membership rather than participate in the local retirement fund, subject to the same terms and conditions as other members of the retirement system.
8. New certified professional personnel employed for the first time by the State Board of Education or by the State Department of Education on and after July 1, 1983, shall become members of the retirement system as a condition of employment, unless such personnel elect membership in the Employees’ Retirement System of Georgia at the time of their employment. Such election shall be made in writing to the board of trustees of this retirement system and to the board of trustees of the Employees’ Retirement System of Georgia. Once such election is made by such personnel, the election is irrevocable during the tenure of employment with the State Board of Education or the State Department of Education. The State Board of Education shall provide by regulation for informing prospective employees who are to be employed as certified professional personnel of the option provided for by this subsection so that such personnel may choose membership in this retirement system or the Employees’ Retirement System of Georgia at the time of their employment.

   (h.1) Personnel employed for the first time by the State Board of Education or by the State Department of Education on or after July 1, 1988, who, at the time of becoming so employed, are members of this retirement system shall continue as members of this retirement system unless such personnel elect membership in the Employees’ Retirement System of Georgia at the time of their employment. Such election shall be made in writing to the board of trustees of this retirement system and to the board of trustees of the Employees’ Retirement System of Georgia. Once such election is made by such personnel, the election is irrevocable during the tenure of employment with the State Board of Education or the State Department of Education. The State Board of Education shall provide by regulation for informing prospective employees who are subject to the provisions of this subsection of the option provided for by this subsection so that such personnel may choose to continue membership in this retirement system or become members of the Employees’ Retirement System of Georgia at the time of their employment.

9. 1. This subsection shall apply to certified professional personnel in the unclassified service as defined by Code Section 45-20-2 who are employed by the State Board of Education or the State Department of Education on July 1, 1986, and who are members of the Employees’ Retirement System of Georgia and have at least five years of membership service in said retirement system as of July 1, 1986.
   2. This subsection shall also apply to any personnel employed by the State Board of Education or by the State Department of Education at any time before July 1, 1988, who are members of the Employees’ Retirement System of Georgia and who, at the time of becoming employed by said state board or department, had ten or more years of membership service in this retirement system.
   3. At any time from July 1, 1988, until not later than July 1, 1989, personnel described in paragraphs (1) and (2) of this subsection are authorized to transfer service credits and membership, including employer and employee contributions, from the Employees’ Retirement System of Georgia to this retirement system. Any such personnel electing to transfer such service credits and membership to this retirement system shall be required to make additional contributions to this retirement system so that the annuity account balance of the transferring person shall be the same as though the transferring person had been a member of this retirement system during the period of time for which service credits are transferred from the Employees’ Retirement System of Georgia to this retirement system or, in the absence of such payment, the board of trustees of this retirement system shall adjust the transferring person’s credits in proportion to the contributions transferred from the Employees’ Retirement System of Georgia to this retirement system. Any such personnel shall exercise the authority provided by this paragraph by written notification to the board of trustees of each of the retirement systems.
   4. If any person who transfers to this retirement system pursuant to the authority of this subsection subsequently becomes employed in a position where membership in the Employees’ Retirement System of Georgia is required, any creditable service obtained under this retirement system for teaching service in school systems of other states pursuant to Code Section 47-3-89 shall not be eligible for transfer as creditable service to the Employees’ Retirement System of Georgia, notwithstanding the provisions of Code Section 47-2-92 or any other provision of Chapter 2 of this title, relating to the Employees’ Retirement System of Georgia.
10. 1. Newly hired professional personnel employed for the first time by the Technical College System of Georgia on and after July 1, 1985, and all full-time nonprofessional personnel employed for the first time after July 1, 1987, by postsecondary vocational-technical schools governed by the state board shall become members of the Teachers Retirement System of Georgia as a condition of employment if otherwise eligible under laws, rules, and regulations, unless such personnel elect membership in the Employees’ Retirement System of Georgia and are otherwise eligible under laws, rules, and regulations. Once such election is made by such personnel, the election is irrevocable during the tenure of employment with the Technical College System of Georgia or any postsecondary vocational-technical school governed thereby. Newly hired employees not eligible for membership in the Teachers Retirement System of Georgia or the Employees’ Retirement System of Georgia shall become members of the Public School Employees Retirement System as a condition of employment if eligible. The Technical College System of Georgia shall provide by regulation for informing prospective employees who are to be employed as certified professional personnel of the option provided for by this subsection so that such personnel shall choose membership in the Teachers Retirement System of Georgia or the Employees’ Retirement System of Georgia or the Public School Employees Retirement System at the time of their employment.
    2. All full-time employees of a postsecondary vocational-technical school formerly operated by a local board of education or area postsecondary vocational education board as of July 1, 1987, or the date on which the state board assumes governance of the postsecondary vocational-technical school shall elect either to continue membership in the Teachers Retirement System of Georgia or to become members of the Employees’ Retirement System of Georgia. Once such election is made by such personnel, the election is irrevocable during the tenure of employment with the Technical College System of Georgia or any postsecondary vocational-technical school governed thereby. All employees who are members of the Public School Employees Retirement System may elect to continue their membership in the Public School Employees Retirement System or to become members of the Teachers Retirement System of Georgia or the Employees’ Retirement System of Georgia if otherwise eligible under laws, rules, or regulations.
    3. If any person who transfers to this retirement system pursuant to the authority of this subsection subsequently becomes employed in a position where membership in the Employees’ Retirement System of Georgia is required, any creditable service obtained under this retirement system for teaching service in school systems of other states pursuant to Code Section 47-3-89 shall not be eligible for transfer as creditable service to the Employees’ Retirement System of Georgia, notwithstanding the provisions of Code Section 47-2-92 or any other provision of Chapter 2 of this title.
11. Any other provisions of law to the contrary notwithstanding, any person at least 60 years of age who first becomes a teacher on or after July 1, 1987, and any former member of the retirement system at least 60 years of age who has withdrawn from the retirement system employee contributions made during such former membership again becoming a teacher on or after July 1, 1987, shall have the right to decline membership in the retirement system. The right shall be exercised by sending written notice to the board of trustees on a form provided by the board for such purpose. The right must be exercised within 90 days after becoming a teacher. Any person declining membership in the retirement system pursuant to this subsection shall not at any time thereafter be eligible for membership in the retirement system. Any person failing to exercise the right provided by this subsection within 90 days after becoming a teacher shall become and remain a member of the retirement system as a condition of continued employment. Any employee contributions made during the first 90 days as a teacher by a person who exercises the right provided by this subsection shall be reimbursed to the person within 30 days after the board of trustees receives the written notice declining membership in the retirement system.
12. Any other provisions of this chapter or of Chapter 2 of this title to the contrary notwithstanding, any member of this retirement system with five or more years of continuous membership service who is employed by Central State Hospital and who, without any break in employment, becomes employed in a position where membership in the Employees’ Retirement System of Georgia is ordinarily required shall have the option to remain a member of this retirement system, notwithstanding the change in the member’s employment status. Such option shall be exercised by notification, in writing, to the boards of trustees of this retirement system and the Employees’ Retirement System of Georgia. The employer of any such member who exercises the option provided by this subsection shall be an employer for the purposes of this chapter.
13. Any other provision of law to the contrary notwithstanding, any person who is entitled pursuant to the provisions of this article to make an election between membership in this retirement system and membership in any other retirement system and who subsequently retires and is rehired by the same employer which employed him or her immediately prior to retirement shall continue membership in the retirement system under which he or she initially retired and shall not be entitled to elect membership in any other retirement system.

History. Ga. L. 1943, p. 640, § 3; Ga. L. 1947, p. 1494, § 1; Ga. L. 1952, p. 254, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 270, § 1; Ga. L. 1953, Nov.-Dec. Sess., p. 394, § 1; Ga. L. 1959, p. 319, § 1; Ga. L. 1960, p. 1116, § 3; Ga. L. 1961, p. 388, § 2; Ga. L. 1964, p. 699, § 1; Ga. L. 1969, p. 384, § 1; Ga. L. 1971, p. 409, § 1; Ga. L. 1972, p. 896, § 1; Ga. L. 1973, p. 903, § 1; Ga. L. 1975, p. 1579, § 1; Ga. L. 1976, p. 1458, § 1; Ga. L. 1977, p. 825, § 1; Ga. L. 1979, p. 1007, § 1; Ga. L. 1980, p. 828, § 1; Ga. L. 1981, p. 1327, § 1; Ga. L. 1983, p. 1859, § 4; Ga. L. 1985, p. 209, § 1; Ga. L. 1986, p. 1543, § 3; Ga. L. 1986, p. 1547, §§ 1, 2; Ga. L. 1987, p. 575, § 9; Ga. L. 1987, p. 959, § 4; Ga. L. 1988, p. 1351, §§ 3, 4; Ga. L. 1988, p. 1742, § 3; Ga. L. 1992, p. 477, § 1; Ga. L. 1993, p. 1690, § 4; Ga. L. 1996, p. 389, § 1; Ga. L. 2000, p. 1268, § 1; Ga. L. 2008, p. 562, § 1/SB 434; Ga. L. 2009, p. 752, § 1/SB 98; Ga. L. 2010, p. 1207, § 41/SB 436; Ga. L. 2012, p. 413, § 9/HB 805.

The 2008 amendment, effective July 1, 2008, substituted “Technical College System of Georgia” for “Department of Technical and Adult Education” three times in paragraph (j)(2) and once in paragraph (j)(3).

The 2009 amendment, effective July 1, 2009, substituted “State Personnel Administration” for “State Merit System of Personnel Administration” in the middle of paragraph (i)(1).

The 2010 amendment, effective July 1, 2010, throughout this Code section, inserted “or her” and “or she”; and substituted “Reserved.” for the former provisions of subsection (c), which read: “Any teacher who was alive as of March 28, 1947, who has reached the age of 60, who had taught for at least 35 years as of March 19, 1943, in the public schools of the state operated by the Department of Education or any of the state educational institutions financed by this state and who retired from service in such schools or educational institutions before March 19, 1943, shall be deemed a member of the retirement system. Benefits to be paid to such a member shall be computed on the average earnings received by such a member for the last five years of actual service rendered in such schools and educational institutions.”

The 2012 amendment, effective July 1, 2012, substituted “as defined by Code Section 45-20-2” for “of the State Personnel Administration” in paragraph (i)(1).

Code Commission notes.

Pursuant to Code Section 28-9-5, in 1987, subsections (j) and (k) were redesignated as subsections (k) and (l).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

Ga. L. 2012, p. 413, § 1/HB 805, not codified by the General Assembly, provides that: “The purpose of this Act is to make conforming amendments and correct references in Title 47 of the Official Code of Georgia Annotated, relating to retirement and pensions, relative to the abolition of the State Personnel Administration and the transfer of certain functions of such agency to the Department of Administrative Services as provided by a separate Act.” The separate Act referred to is Ga. L. 2012, p. 446/HB 642, which became effective July 1, 2012, and which provides for the abolition of the State Personnel Administration and the transfer of functions.

Ga. L. 2012, p. 413, § 13/HB 805, not codified by the General Assembly, provides that: “This Act shall become effective on July 1, 2012, only if an Act abolishing the State Personnel Administration and providing for the transfer of certain functions of such agency to the Department of Administrative Services is enacted and becomes effective on that same date; otherwise, this Act shall not become effective and shall stand repealed on July 1, 2012.” Ga. L. 2012, p. 446/HB 642, effective July 1, 2012, provides for the abolition of the State Personnel Administration and the transfer of functions.

47-3-61. [Reserved] Membership of persons who teach in both a public and private school system; payment of employer contributions for such persons.

History. Repealed by Ga. L. 2010, p. 1207, § 42, effective July 1, 2010.

Editor’s notes.

This Code section was based on Ga. L. 1969, p. 227, § 1.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-3-62. Membership of visiting teachers and attendance officers employed in lieu of visiting teachers.

1. Visiting teachers employed under Subpart 2 of Part 1 of Article 16 of Chapter 2 of Title 20 shall have the same status under the retirement system as regular classroom teachers or supervisors whose employment requires that they hold valid certificates issued by authority of the state.
2. For service rendered after June 30, 1992, attendance officers employed in lieu of visiting teachers, if employed not less than half time, shall be members of the retirement system.

History. Ga. L. 1945, p. 343, § 8; Ga. L. 1992, p. 2182, § 2.

47-3-63. Membership of full-time public school support personnel; employee and employer contributions; creditable service.

1. In accordance with Code Section 47-4-40, full-time public school lunchroom, maintenance, or warehouse managers or supervisors or full-time public school transportation managers or supervisors including those employed by postsecondary vocational-technical schools governed by the Technical College System of Georgia may elect to become members of the Teachers Retirement System of Georgia. Any such personnel exercising such option shall begin making the employee contributions required by this chapter.
2. Members (1) who were previously eligible for membership in the Public School Employees Retirement System and whose duties were or have been changed in such a manner so as to have made them eligible for membership in the Teachers Retirement System of Georgia and (2) any personnel specified in subsection (a) of this Code section who elect to become members of the Teachers Retirement System of Georgia shall be permitted to establish credit for service rendered in a public school system prior to the date such employees become or became members of the Teachers Retirement System of Georgia, provided that such service would be or would have been normally allowable as creditable service under the Public School Employees Retirement System; provided, further, that such members must pay the employee contributions on the salary earned by such members during the years of service sought to be so established, plus applicable accrued regular interest compounded annually to the dates of payment at the rates adopted by the board of trustees. Such members or the local boards of education by which the members are employed at the time the service is established shall pay the employer contributions on the earnable compensation of such members that would have been paid to the Teachers Retirement System of Georgia, plus applicable accrued regular interest compounded annually to the dates of payment at the rates adopted by the board of trustees.
3. The State of Georgia shall be the employer of personnel specified in subsection (a) of this Code section for the purposes of employer contributions on membership service rendered by such members after they become members of the Teachers Retirement System of Georgia; provided, however, that a local school system shall pay the employer contributions for the number of its managers or supervisors in each category of employment set forth in subsection (a) of this Code section who are members of this retirement system pursuant to this Code section which exceeds one person or 7  percent, whichever is greater, of the total number of employees of such local school system in such category; provided, further, that the state shall continue to pay employer contributions for all members who became members of this system pursuant to this Code section prior to April 1, 1992.

History. Ga. L. 1976, p. 577, § 4; Ga. L. 1978, p. 1997, § 1; Ga. L. 1982, p. 3, § 47; Ga. L. 1982, p. 965, § 2; Ga. L. 1987, p. 575, § 10; Ga. L. 1988, p. 1742, § 4; Ga. L. 1992, p. 2528, § 1; Ga. L. 2008, p. 562, § 1/SB 434.

The 2008 amendment, effective July 1, 2008, substituted “Technical College System of Georgia” for “Department of Technical and Adult Education” in the first sentence of subsection (a).

47-3-64. [Reserved] Public school teachers and employees who are covered by local retirement fund and who accept employment with private nonsectarian schools eligible for state grants.

History. Ga. L. 1957, p. 8, § 1; Ga. L. 1982, p. 3, § 47; repealed by Ga. L. 2005, p. 504, § 1/HB 373, effective July 1, 2005.

Editor’s notes.

Ga. L. 2005, p. 504, § 1/HB 373 repealed and reserved this Code section, effective July 1, 2005.

47-3-65. Membership, rights, and benefits in local retirement funds.

Except as otherwise provided by paragraph (5) of subsection (e) of Code Section 47-3-60, teachers in the service of an employer operating a local retirement fund shall not be members of the Teachers Retirement System of Georgia. Such teachers shall make no contributions to this retirement system and shall be eligible for pension benefits under this retirement system only under this Code section. If such a teacher retires under his or her local retirement fund and if at the time of his or her retirement he or she would have been eligible for service retirement under this retirement system had he or she been a member, the board of trustees shall pay from this retirement system to the managing board of the local retirement fund a pension equal to the pension for membership service which would have been payable under this retirement system in respect to the part of his or her earnable compensation payable from state funds if such member had been classified as a member of this retirement system immediately prior to the time of his or her retirement; provided, however, upon service retirement of any teacher who is a member of a local retirement fund, the local retirement fund under which such teacher retired shall receive a service retirement pension on account of his or her service thereunder, in accordance with the provisions of this Code section, which shall consist of:

1. A pension equal to the annuity which would have been allowable at age of retirement if such teacher had been a member of this retirement system and had made contributions of 5 percent of his or her earnable compensation payable from state funds, but not to exceed an annuity allowable at age 65, computed on the basis of such contributions as would have been made prior to age 65; and
2. If he or she has a prior service certificate in full force and effect, an additional pension equal to the annuity which would have been provided at age of retirement, but not to exceed an annuity which would have been provided at age 65 by three times the amount of his or her prior service accumulations as heretofore defined, with regular interest thereon from time to time in effect from the date of establishment until the date of his or her retirement, but not beyond age 65.

   It shall be the duty of the employers operating local retirement funds to report to the board of trustees annually or at such other intervals as shall be set by the board of trustees the earnable compensation paid from state funds of each teacher in their employ who is paid from state funds and such other information as may be needed for establishing the prospective benefit of the member.

History. Ga. L. 1943, p. 640, § 9; Ga. L. 1953, Nov.-Dec. Sess., p. 341, § 1; Ga. L. 1962, p. 723, § 9; Ga. L. 1966, p. 564, § 2; Ga. L. 1977, p. 825, §§ 6, 7; Ga. L. 1981, p. 1892, § 2; Ga. L. 1981, p. 1894, § 4; Ga. L. 1993, p. 86, § 1; Ga. L. 2000, p. 131, § 1; Ga. L. 2010, p. 1207, § 43/SB 436.

The 2010 amendment, effective July 1, 2010, rewrote this Code section.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-3-66. Membership of teachers who are employed by independent school systems; creditable service.

1. As used in this Code section, the term:
   1. “Independent school system” means the independent school system of a municipality.
   2. “Local retirement fund” means a local retirement fund covering teachers employed by an independent school system.
   3. “Municipality” means any municipality of this state having a population of 300,000 or more according to the United States decennial census of 1970 or any future such census.
   4. “Teacher” means any teacher as defined by Code Section 47-3-1 who is employed by an independent school system.
2. Any teacher who is employed by an independent school system after July 1, 1979, shall become a member of the retirement system as a condition of employment, and such teacher shall not be eligible for membership in a local retirement fund.
3. Teachers who are actively employed on July 1, 1979, by an employer operating under a local retirement fund may elect to transfer from membership in the local retirement fund to membership in the Teachers Retirement System of Georgia, effective July 1, 1979. Such election must be made before July 1, 1979, in a manner prescribed by the board of trustees. All such teachers who transfer their membership to the retirement system under this Code section shall receive creditable service under the retirement system, equivalent to the creditable service such teachers had under the local retirement fund as of the date all payments are made as provided in subsections (d) and (e) of this Code section, provided that no creditable service shall be granted for service which would not otherwise be allowable under the retirement system. The board of trustees shall cause the records of such transferred teachers, after verification in the manner prescribed by the board of trustees, to reflect such creditable service.
4. For each teacher becoming a member of the retirement system pursuant to subsection (c) of this Code section, the fiscal authority or other governing body, by whatever name designated, of the local retirement fund shall be empowered and shall have the duty to pay to the board of trustees the amount of contributions paid by such teacher to the local retirement fund and credited to each such teacher under it, together with applicable accrued regular interest, as determined by the board of trustees, to the date of payment. The fiscal authority or other governing body shall have the duty to notify the board of trustees as to the amount paid on behalf of each such teacher. Such payment shall be made to the board of trustees by not later than October 1, 1979, or by the date of retirement of any teachers who retire prior to October 1, 1979, whichever is earlier.
5. Each teacher who becomes a member of the retirement system pursuant to subsection (c) of this Code section shall pay to the board of trustees the amount of contributions which would have been paid by the teacher to the retirement system had the teacher been a member of the retirement system during the period of creditable service established pursuant to subsection (c) of this Code section, plus interest, as provided in this subsection, which would have accumulated on such contributions, less the amount paid on behalf of each such teacher pursuant to subsection (d) of this Code section. Interest which would have accumulated on such contributions shall be computed on the basis of regular accrued interest until January 1, 1982, and on the basis of 16 percent per annum from January 1, 1982, until the payment required by this subsection is made. The board of trustees shall determine the amount to be paid as interest. Such payment shall and must be made to the board of trustees in the manner prescribed by the board of trustees by not later than December 31, 1983, or by the date of retirement for any teacher who retires prior to December 31, 1983, whichever is earlier.

History. Ga. L. 1979, p. 1196, § 1; Ga. L. 1982, p. 1610, §§ 1, 2; Ga. L. 1985, p. 209, § 1; Ga. L. 1993, p. 86, § 1; Ga. L. 1993, p. 1402, § 18; Ga. L. 2010, p. 863, § 2/SB 296; Ga. L. 2010, p. 1207, § 44/SB 436.

The 2010 amendments. —

The first 2010 amendment, effective July 1, 2010, substituted “Office of the State Treasurer” for “Office of Treasury and Fiscal Services” six times in subsection (i). The second 2010 amendment, effective July 1, 2010, deleted former subsections (f) through (m). See the Code Commission note regarding the effect of these amendments.

Code Commission notes.

The amendment of this Code section by Ga. L. 2010, p. 863, § 2, irreconcilably conflicted with and was treated as superseded by Ga. L. 2010, p. 1207, § 44. See County of Butts v. Strahan, 151 Ga. 417 (1921); Keener v. McDougall, 232 Ga. 273 (1974).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-3-67. Membership of teachers who are employed by certain county school systems; transfer from local retirement fund; creditable service; contributions.

1. As used in this Code section, the term:
   1. “Continuous service” means active continuous employment in the county school system interrupted only by a leave duly authorized and granted by the county school system.
   2. “County” means any county of this state having a population of 550,000 or more according to the United States decennial census of 1980 or any future such census.
   3. “County school system” means the local school system of a county.
   4. “Local retirement fund” means a local retirement fund covering teachers employed by a county school system.
   5. “Teacher” means any teacher as defined by paragraph (28) of Code Section 47-3-1 who is employed by a county school system.
   6. “Transferred teacher” means a teacher who is transferred from membership in a local retirement fund to membership in the Teachers Retirement System of Georgia by subsection (c) of this Code section.
2. Any teacher who becomes employed by a county school system on or after July 1, 1988, shall become a member of the retirement system as a condition of employment, and such teacher shall not be eligible for membership in a local retirement fund.
3. Effective on July 1, 1988, all teachers who are actively employed by a county school system on that date and who were so employed prior to that date and who are enrolled on that date under the local retirement fund in a retirement plan with an effective date on or after April 1, 1962, shall be transferred to and become members of the Teachers Retirement System of Georgia and, subject to the provisions of subsection (d) of this Code section, shall cease to be members of the local retirement fund, except that any such teacher who has previously retired from the Teachers Retirement System of Georgia shall be excluded from such transfer. Each such transferred teacher shall receive creditable service under the Teachers Retirement System of Georgia equivalent to the creditable service the teacher had under the local retirement fund as of July 1, 1988, provided that creditable service shall not be granted for service which would not be allowable as creditable service under the Teachers Retirement System of Georgia.
4. If the benefit which becomes payable to a transferred teacher upon the teacher’s retirement or to another beneficiary of a transferred teacher is less under this retirement system than it would have been under the local retirement fund had membership in the local retirement fund continued, then the fiscal authority or other governing body, by whatever name designated, of the local retirement fund shall pay to the retired transferred teacher or to the other beneficiary of such a teacher an additional benefit equal to the amount by which the benefit which would be payable under the local retirement fund exceeds the benefit which becomes payable under this retirement system, with the benefit under this retirement system being computed for purposes of this Code section as if the teacher had retired with a retirement allowance determined under Code Section 47-3-120. The calculation of the additional benefit, if any, which is to be paid by the local retirement fund under this subsection shall be based on the rights that a transferred teacher had under the local retirement fund on June 30, 1988, plus rights which would have accrued under the local retirement fund after that date only for continuous service as a teacher in the employ of the county school system; provided, however, that any change made in the local retirement fund after that date shall not be considered in the determination of such rights; provided, further, that any amendment to any such local retirement fund made after June 30, 1988, which provides for the calculation of benefits on a nine-month basis, provides for optional spouses’ benefits, or provides for the continuation of spouses’ benefits after remarriage shall be considered in the determination of such rights. The benefits payable under this subsection shall be made only if the transferred teacher shall have timely paid to the local retirement fund all amounts which such teacher would have paid to such fund, had he or she continued to be a member of such fund, less such amounts as were actually paid to the Teachers Retirement System of Georgia by or on behalf of such teacher.

   (d.1) Until such time as the rate of employee contribution required of all members of the Teachers Retirement System of Georgia shall be increased, no transferred teacher who remains in the employ of the county school system shall be required to pay any greater percentage of the teacher’s salary to the Teachers Retirement System of Georgia than such transferred teacher would have been required to pay to the local retirement fund had such teacher remained a member of the local retirement fund. In the event that a contribution in excess of such amount shall be required by the Teachers Retirement System of Georgia, such excess contribution shall be made by the county school system; provided, however, that any increase in the rate of employee contribution required of all members of the Teachers Retirement System of Georgia after July 1, 1988, shall be paid for by the transferred teacher.

5. 1. For each transferred teacher, the fiscal authority or other governing body, by whatever name designated, of the local retirement fund shall pay to the board of trustees the amount of employee contributions which would have been paid by the teacher to the retirement system had the teacher been a member of the retirement system during the period of creditable service established pursuant to subsection (c) of this Code section, plus applicable accrued regular interest thereon, as determined by the board of trustees, to the date of payment.
   2. The board of trustees shall make the determination of the amount to be paid to the board under paragraph (1) of this subsection and the fiscal authority or other governing body, by whatever name designated, of the local retirement fund shall pay the amount so determined to the board of trustees by not later than August 1, 1988.
   3. The board of trustees shall keep appropriate records to identify the funds paid into the pension accumulation fund pursuant to paragraphs (1) and (2) of this subsection. In the event a transferred teacher ceases to be a member of the Teachers Retirement System of Georgia and withdraws accumulated contributions pursuant to the provisions of Code Section 47-3-128, the board of trustees shall refund to the county school system an amount equal to the funds paid into the pension accumulation fund pursuant to paragraphs (1) and (2) of this subsection plus regular interest on that amount.

   (e.1) (1) Any excess employee contributions paid to the Teachers Retirement System of Georgia pursuant to the provisions of subsection (d.1) of this Code section shall be paid into the pension accumulation fund and shall not constitute “accumulated contributions” within the meaning of paragraph (1) of Code Section 47-3-1 or for the purposes of Code Section 47-3-128.

   (e.2) (1) If a transferred teacher who has maintained continuous service with the county school system or a beneficiary of such a transferred teacher does not qualify to receive a monthly benefit under this retirement system but would be qualified to receive a monthly benefit under the local retirement fund if the transferred teacher’s membership in the local retirement fund had continued, such transferred teacher or the beneficiary of such transferred teacher may elect to receive a monthly benefit under the provisions of subsection (d) of this Code section. If such transferred teacher or a beneficiary of such transferred teacher thereafter qualifies to receive a monthly benefit under this retirement system, the amount payable to the transferred teacher or beneficiary under subsection (d) of this Code section shall be reduced accordingly.

6. Any full-time public school lunchroom managers or supervisors, full-time public school maintenance managers or supervisors, full-time public school transportation managers or supervisors, or full-time public school warehouse managers or supervisors who become members of this retirement system pursuant to the provisions of this Code section or Code Section 47-3-66 shall have the right to obtain creditable service under this retirement system pursuant to the provisions of subsection (b) of Code Section 47-3-63 on the same basis that other members of this retirement system who are subject to the provisions of Code Section 47-3-63 obtain creditable service.

(2) From the funds paid to the board of trustees pursuant to the provisions of subsection (e) of this Code section, that portion thereof representing employee contributions paid to the local retirement fund by the transferred teacher shall be paid into the annuity savings fund and shall constitute “accumulated contributions” within the meaning of paragraph (1) of Code Section 47-3-1 and for the purposes of Code Section 47-3-128; and the remaining portion shall be paid into the pension accumulation fund and shall have the same status as excess employee contributions described in paragraph (1) of this subsection.

(2) A transferred teacher or a beneficiary of a transferred teacher who makes the election provided for in paragraph (1) of this subsection shall not be entitled to a refund of the accumulated contributions which have been credited to the transferred teacher’s account at the time of said election. If such a transferred teacher subsequently returns to active service, this paragraph shall not apply to accumulated contributions credited to the transferred teacher’s account after returning to active service.

(3) If a transferred teacher who makes the election provided for in paragraph (1) of this subsection does not at any time thereafter qualify to receive a monthly benefit under this retirement system and if no beneficiary of the transferred teacher is qualified to receive a monthly benefit under this retirement system upon the death of the transferred teacher, then upon the death of such transferred teacher, the board of trustees shall pay to the county school system an amount equal to the accumulated contributions of the deceased transferred teacher and an amount equal to the funds paid into the pension accumulation fund pursuant to paragraphs (1) and (2) of subsection (e.1) of this Code section, plus regular interest on that amount. The board of trustees shall maintain such records as may be necessary to comply with the provisions of this paragraph.

History. Code 1981, § 47-3-67 , enacted by Ga. L. 1988, p. 1837, § 1; Ga. L. 1989, p. 314, §§ 1, 2; Ga. L. 1990, p. 518, §§ 1, 2; Ga. L. 1993, p. 1402, § 18; Ga. L. 1996, p. 727, § 1; Ga. L. 2010, p. 863, § 2/SB 296; Ga. L. 2010, p. 1207, § 45/SB 436.

The 2010 amendments. —

The first 2010 amendment, effective July 1, 2010, substituted “Office of the State Treasurer” for “Office of Treasury and Fiscal Services” six times in subsection (j). The second 2010 amendment, effective July 1, 2010, deleted former subsections (f) through (l) and redesignated former subsection (m) as present subsection (f). See the Code Commission note regarding the effect of these amendments.

Code Commission notes.

The amendment of this Code section by Ga. L. 2010, p. 863, § 2, irreconcilably conflicted with and was treated as superseded by Ga. L. 2010, p. 1207, § 45. See County of Butts v. Strahan, 151 Ga. 417 (1921); Keener v. McDougall, 232 Ga. 273 (1974).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-3-68. Membership of eligible university system employees.

1. 1. The provisions of this paragraph shall apply to persons employed prior to July 1, 2008. As used in this Code section, the term “eligible university system employee” means faculty and principal administrators employed by the University System of Georgia, as designated by regulations of the Board of Regents of the University System of Georgia, who are:
      1. Employed on or after July 1, 1990, and are eligible for membership in the retirement system provided for in this chapter as of the date of employment; or
      2. Members of the retirement system provided for in this chapter on July 1, 1990, with less than ten years of creditable service on that date.
   2. The provisions of this paragraph shall apply to persons first or again employed on or after July 1, 2008. As used in this Code section, the term “eligible university system employee” means faculty members or exempt employees within the meaning of the federal Fair Labor Standards Act of 1938, as amended, 29 U.S.C. Section 201, et seq., who are eligible for membership in the retirement system provided for in this chapter as of the date of such employment.
2. Any other provisions of this chapter to the contrary notwithstanding, any eligible university system employee may withdraw from or decline membership in the retirement system provided for in this chapter and participate in the optional retirement plan provided for in Chapter 21 of this title as provided in this Code section.
3. Members of the retirement system provided for in this chapter who were eligible university system employees on July 1, 1990, shall have the option to withdraw from this retirement system and participate in the optional retirement plan provided for in Chapter 21 of this title.  Members exercising said option, which shall be irrevocable, shall forfeit all rights under this retirement system except that they shall have the right to have their accumulated contributions under this retirement system transferred to the optional retirement plan.  Upon such election’s becoming effective, the board of trustees shall transfer the member’s accumulated contributions directly to the optional retirement plan to purchase benefits thereunder and the funds so transferred will not be made available to the member except as a participant in the optional retirement plan.  The option provided for in this Code section shall be exercised by filing a written notification thereof with the board of trustees and with the employer by not later than July 31, 1991.  The effective date of the option and transfer for each member who elects to become a new participant in the optional retirement plan shall be August 1, 1991.  The failure to exercise the option by July 31, 1991, shall be an irrevocable election to remain a member of this retirement system.
4. Eligible university system employees employed on or after July 1, 1990, shall, within 30 days immediately following the effective date of their employment, make an irrevocable decision to be a member of this retirement system or participate in the optional retirement plan provided for in Chapter 21 of this title; provided, however, that such employees employed on or after July 1, 1995, shall make such irrevocable decision within 60 days immediately following the effective date of their employment. A written statement of the decision shall be filed with the employer and with the board of trustees and shall be effective from the date of employment. If an eligible university system employee fails to file a statement of decision provided for in this subsection, such failure shall be an irrevocable election to become a member of the retirement system provided for in this chapter.
5. Any former member of this retirement system who is presently a participant in the optional retirement plan provided for in Chapter 21 of this title shall have the right to have the former member’s accumulated contributions to this retirement system transferred to said optional retirement plan.  Such right shall be exercised by filing a written notification thereof with the board of trustees by not later than July 31, 1991.  After receiving such notification, the board of trustees shall, by not later than October 1, 1991, transfer the former member’s accumulated contributions directly to the optional retirement plan to purchase benefits thereunder and the funds so transferred will not be made available to the former member except as a participant in the optional retirement plan.
6. Any member of this retirement system who was employed on July 1, 2004, as an assistant coach by the athletic department of a state university may make an irrevocable decision to participate in the optional retirement plan provided by Chapter 21 of this title. Such election shall be made to the employer and the board of trustees not later than August 31, 2004. The board of trustees shall transfer to such member’s account in such optional retirement plan all employer and employee contributions made by or on behalf of such member together with regular interest thereon.

History. Code 1981, § 47-3-68 , enacted by Ga. L. 1990, p. 1811, § 1; Ga. L. 1991, p. 614, §§ 1, 2; Ga. L. 1995, p. 334, § 1; Ga. L. 2004, p. 448, § 1; Ga. L. 2008, p. 347, § 1/HB 815.

The 2008 amendment, effective July 1, 2008, in subsection (a), designated the existing provisions as paragraph (a)(1); in paragraph (a)(1), added the first sentence; redesignated former paragraphs (a)(1) and (a)(2) as present subparagraphs (a)(1)(A) and (a)(1)(B), respectively; and added paragraph (a)(2).

47-3-80. Power of the board of trustees to determine which service is creditable service.

The board of trustees shall fix and determine by appropriate rules and regulations how much service in any year is equivalent to one year of creditable service, but in no case shall more than one year of service be creditable for all service in one calendar year. Service rendered for a regular school year shall be equivalent to one year of creditable service.

History. Ga. L. 1943, p. 640, § 4.

47-3-81. Transfer of service credits from Employees’ Retirement System of Georgia; limitations; additional contributions or adjustments required.

1. Any other provisions of law to the contrary notwithstanding, any member, other than a member subject to subsection (b) of this Code section, who was previously a member of the Employees’ Retirement System of Georgia and who has service credits with said employees’ retirement system may have such service credits and accumulated contributions under said employees’ retirement system transferred to the Teachers Retirement System of Georgia. Any member who elects to transfer such service credits and accumulated contributions shall notify the board of trustees of this retirement system in writing of the member’s election to do so. Such transferred service credits shall not be used in determining the qualifications of a member for benefits other than vested rights, disability, death, or normal service retirement. Such member shall be required to make additional contributions to this retirement system so that the member’s annuity account balance will be the same as though the member had been a member of this retirement system during the period of time for which service credits are transferred from the Employees’ Retirement System of Georgia to this retirement system or, in the absence of such payment, the board of trustees shall adjust the member’s credits in proportion to the accumulated contributions transferred from the Employees’ Retirement System of Georgia to this retirement system. The Employees’ Retirement System of Georgia shall pay an employer contribution plus regular interest to the Teachers Retirement System of Georgia for each member transferring service credits and accumulated contributions to the Teachers Retirement System of Georgia authorized in this Code section. The amount of such employer contributions shall be 6 percent of the reported compensation of the member while a member of said employees’ retirement system. The employees’ retirement system shall pay an additional amount of retirement contributions pursuant to Code Section 47-2-51 for an employees’ retirement system member covered by Code Section 47-2-334. This payment shall be placed in the pension accumulation fund and will adjust the amount of employee retirement contributions required for service credit.
2. 1. Any provision of this title to the contrary notwithstanding, any vested member of the Employees’ Retirement System of Georgia who becomes a teacher may, at his or her option, elect to remain a member of the Employees’ Retirement System of Georgia.
   2. If a person subject to this subsection elects to remain a member of the Employees’ Retirement System of Georgia, the employer and teacher shall make all contributions to such retirement system and perform such other acts as are required by law or regulation.
   3. If a person subject to this subsection does not elect to remain a member of the Employees’ Retirement System of Georgia, he or she shall become a member of this retirement system subject to all provisions of this chapter.
   4. This subsection shall be applicable to each person who was a member of this retirement system on January 1, 1997, and to all persons who become a member on or after such date. Any person subject to this subsection who became a member of the Employees’ Retirement System of Georgia between January 1, 1997, and June 30, 1998, who elects to remain a member of this retirement system shall be governed by the provisions of subsection (a) of this Code section relating to the transfer of service credits and accumulated contributions.
   5. Any person eligible to make the election provided for in this subsection shall do so in writing to the board of trustees not later than September 30, 2000, or within 60 days after the person became a teacher, whichever date is later. Once made, the election shall be irrevocable.
   6. The provisions of this subsection shall not become a part of the employment contract and shall be subject to subsequent legislation; provided, however, that no person who has made the election provided by this subsection shall be affected by any subsequent legislation.
3. 1. At the time the membership of a person subject to Article 10 of Chapter 2 of this title is transferred from the Employees’ Retirement System of Georgia to this retirement system, this retirement system shall receive the funds transferred from the Employees’ Retirement System of Georgia pursuant to Code Section 47-2-181 and, as applicable, add the accrued benefit transferred from the Employees’ Retirement System of Georgia to the accrued benefit or the balance of employee contributions and interest. The total benefits of any such member shall be subject to the rules of this retirement system.
   2. At the time the membership of a member of this retirement system transfers to the Employees’ Retirement System of Georgia and is subject to Article 10 of Chapter 2 of this title, this retirement system shall:
      1. Calculate the accumulated benefit using the service and compensation at the time of the transfer;
      2. Calculate the present value of the accrued benefit using methods and assumptions adopted by the board of trustees; and
      3. Transfer to the Employees’ Retirement System of Georgia the greater of the present value of the accumulated benefit or the balance of the employee contributions and interest.
   3. All service transferred pursuant to this subsection shall be calculated as credit in this retirement system for all purposes in this retirement system.
   4. This retirement system and the Employees’ Retirement System of Georgia shall recalculate the accumulated benefit of any person transferred between such retirement systems from January 1, 2009, through June 30, 2012, according to the methods prescribed by this subsection.

History. Ga. L. 1962, p. 723, § 16; Ga. L. 1966, p. 513, § 4; Ga. L. 1968, p. 1405, § 2; Ga. L. 1986, p. 1543, § 4; Ga. L. 1992, p. 1105, § 1; Ga. L. 1998, p. 775, § 2; Ga. L. 2000, p. 1273, § 2; Ga. L. 2001, p. 21, § 1; Ga. L. 2012, p. 1051, § 4/SB 286.

The 2012 amendment, effective July 1, 2012, added subsection (c).

47-3-82. Reestablishment of creditable service by persons who have withdrawn their contributions.

1. Subject to the additional requirements of subsections (b) and (c) of this Code section, a member who has withdrawn accumulated contributions from the retirement system pursuant to the provisions of Code Section 47-3-128 may reestablish the creditable service represented by the withdrawn contributions by paying to the board of trustees a sum equal to the amount of accumulated contributions which were withdrawn plus applicable accrued regular interest for each year or portion thereof which elapsed from the time of such withdrawal of contributions to the date of such payment.
2. A member must complete a minimum number of years of service as a contributing member of the retirement system before becoming eligible to reestablish creditable service under subsection (a) of this Code section as follows:
   1. When accumulated contributions have been withdrawn not more than three times, the minimum shall be three years;
   2. When accumulated contributions have been withdrawn not more than four times, the minimum shall be five years; and
   3. When accumulated contributions have been withdrawn five or more times, the minimum shall be ten years.
3. The regular interest rate provided for in subsection (a) of this Code section shall be increased 2 percent for each withdrawal of accumulated contributions exceeding three such withdrawals.
4. A member may establish a portion of the creditable service represented by all of the member’s withdrawn contributions by paying to the board of trustees a pro rata amount based upon the total accumulated contributions withdrawn plus interest in accordance with rules adopted by the board of trustees and subject to the provisions of subsections (a), (b), and (c) of this Code section.

History. Ga. L. 1980, p. 828, § 1; Ga. L. 1988, p. 346, § 1; Ga. L. 1990, p. 529, § 1; Ga. L. 1992, p. 1347, § 1.

47-3-83. Service credit for active duty service in the armed forces of the United States; limitations on credit for such service if used to obtain other state or federal retirement benefits.

1. Any person who was on active duty in the armed forces of the United States during World War I, World War II, the Korean War, or any period of national emergency may receive up to five years of service credit for such military service under the following conditions:
   1. Prior service credit shall be awarded at no cost to the member for any period of military service prior to January 1, 1945;
   2. Membership service credit shall be awarded for any period of active military service performed after January 1, 1945, upon payment by the member of the regular employee contribution of:
      1. Five percent on the earnable compensation last paid to him as a teacher before entering military service or if he was not a teacher prior to entering military service 5 percent on the earnable compensation first paid to him as a teacher after returning from military service, whichever the case may be, plus applicable accrued regular interest on such employee contributions, compounded annually to date of payment, for any period of active military service between January 1, 1945, and July 1, 1961; and
      2. Six percent on the earnable compensation last paid to him as a teacher before entering military service or if he was not a teacher prior to entering military service 6 percent on the earnable compensation first paid to him as a teacher after returning from military service, whichever the case may be, plus applicable accrued regular interest on such employee contributions, compounded annually to date of payment, for any period of active military service subsequent to July 1, 1961.
2. Any member who on July 1, 1978, has 20 or more years of membership service and who was on active duty in the armed forces of the United States during the period beginning on July 1, 1946, and ending on December 31, 1948, may receive military service credit for such period of time, provided that such member shall pay the regular employee and employer contributions which would have been paid on the compensation first paid to him as a teacher following the completion of such military service during such period, plus applicable accrued regular interest on such employee and employer contributions, compounded annually to date of payment; provided, further, that no such member shall receive more than five years of service credit for all military service; provided, further, that no member shall claim service credit under this subsection for military service during such period for which credit has previously been received.
3. No active military service in the armed forces of the United States shall be deemed as creditable under the retirement system if such service has or will be used in the determination of any member’s eligibility for retirement benefits or allowances from any other state or federal retirement program, excluding social security and the United States civil service system.
4. In addition to creditable service authorized by subsections (a) and (b) of this Code section, but subject to the limitations of subsection (c) of this Code section, a member who was on active duty in the armed forces of the United States during any period when a military draft was in effect and who was honorably discharged from military service may receive credit for such military service under the following conditions:
   1. The total amount of creditable service for military service which may be received under all provisions of this Code section may not exceed five years;
   2. The member shall pay to the board of trustees the regular employee and employer contributions which would have been paid during the period for which creditable service is claimed based on the compensation of the member upon first becoming a teacher after the completion of the military service plus applicable accrued regular interest on such employee and employer contributions compounded annually to date of payment; and
   3. No creditable service for military service may be obtained pursuant to the authority of this subsection if creditable service for the same military service has been or may be obtained under subsection (a) or (b) of this Code section.
5. Anything in this chapter to the contrary notwithstanding, an employer contribution shall be made to the account of any member who is required to perform “ordered military duty” in the armed forces as defined in Code Section 38-2-279.  The contribution shall be made by the employer for the period during which the member served in the armed forces of the United States and in the same account as would have been contributed by the employer had the member remained in employment under the retirement system without change in compensation during that period.  For the purposes of this subsection, the word “employer” means the State of Georgia.

History. Ga. L. 1962, p. 723, § 14; Ga. L. 1965, p. 438, § 3; Ga. L. 1974, p. 1198, §§ 1, 2; Ga. L. 1977, p. 825, § 4; Ga. L. 1978, p. 1685, § 1; Ga. L. 1986, p. 1552, § 1; Ga. L. 1991, p. 996, § 1.

Cross references.

Creditable service not allowed for military service from which discharge was other than honorable, § 47-1-11 .

47-3-84. Credit for service rendered by members who have breaks in membership; payments required to obtain such credit.

Any provision of this chapter to the contrary notwithstanding, any teacher shall be entitled to have all teaching service included in computing creditable service, notwithstanding breaks in membership of more than four years, provided that such teacher pays into the retirement system an amount equal to the minimum required for continuous members, plus regular interest that would have accrued on such contributions during periods of nonmembership. No member shall receive credit for teaching service if contributions were not made during the teaching service or have not later been contributed with interest that would have accrued on such contributions, provided that after three years’ membership service a member may reestablish previous credits by paying into the retirement system, prior to retirement, contributions equal to 10 percent of such compensation as he received during those years and for which he desires to establish previous credit, plus regular interest that would have accrued on such contributions.

History. Ga. L. 1957, p. 462, § 1; Ga. L. 1959, p. 319, § 2; Ga. L. 1966, p. 564, § 1; Ga. L. 1972, p. 414, § 1; Ga. L. 1979, p. 1007, § 2.

47-3-84.1. Certain former members of the system who have not withdrawn contributions.

1. Any former member of the retirement system who is not a beneficiary of the retirement system on July 1, 1986, who completed at least ten consecutive years of membership service during a period beginning not earlier than January 1, 1954, and ending not later than January 1, 1966, who has not withdrawn from the retirement system employee contributions which were made during such consecutive years of membership service, and who is at least 60 years of age as of July 1, 1986, shall have the right to:
   1. Obtain credit for service rendered at any time prior to January 1, 1954, as a teacher in Georgia public school systems upon providing verification of such teaching service to the board of trustees and upon paying to the board of trustees employee and employer contributions plus applicable accrued regular interest for such prior teaching service based on compensation actually received for such prior teaching service;
   2. Obtain credit for up to five years of service rendered at any time prior to January 1, 1945, for teaching in public school systems of other states upon providing verification of such out-of-state teaching service to the board of trustees and upon paying to the board of trustees employee and employer contributions plus applicable accrued regular interest for such service based on compensation actually received for such out-of-state teaching service, provided such former member is not entitled to receive any pension or annuity from any other state or from any political subdivision of this or any other state based on such service; and
   3. Apply to the board of trustees at any time between July 1, 1986, and January 1, 1987, to obtain any portion or all eligible creditable service provided for by paragraph (1) or (2) or paragraphs (1) and (2) of this subsection and to receive a retirement benefit based on the combined total of creditable service so obtained plus the years of membership service for which employee contributions have not been withdrawn; or
   4. Apply to the board of trustees at any time between July 1, 1986, and January 1, 1987, to reestablish active membership in the retirement system only for the purpose of retiring on the basis of membership service for which employee contributions have not been withdrawn without the necessity of the payment of any additional employee contributions.
2. The board of trustees shall begin making retirement benefit payments to a former member of the retirement system who qualifies therefor pursuant to subsection (a) of this Code section on the first day of the month within 30 days after such former member so qualifies.

History. Code 1981, § 47-3-84.1 , enacted by Ga. L. 1986, p. 1531, § 1.

47-3-84.2. [Repealed] Credit for service by members described in subparagraphs (N) and (P) of paragraph (28) of Code Section 47-3-1.

History. Code 1981, § 47-3-84.2 , enacted by Ga. L. 1990, p. 685, § 2; Ga. L. 1991, p. 130, § 1; repealed by Ga. L. 2013, p. 862, § 2/HB 345, effective July 1, 2013.

47-3-85. Credit for service by former member of Employees’ Retirement System of Georgia who withdrew contributions; credit for service before that retirement system established.

1. Subject to the additional requirements of subsections (b) and (c) of this Code section, any current member who was previously a member of the Employees’ Retirement System of Georgia and who withdrew employee contributions from that system may reestablish the creditable service represented by the withdrawn contributions by paying to the board of trustees the minimum employee contributions required for continuous members of this retirement system, plus regular interest that would have accrued on such amount from the date that contributions to the Employees’ Retirement System of Georgia stopped being credited with interest. Upon receipt of notice from the Teachers Retirement System of Georgia that a member has repaid to it contributions previously withdrawn from the Employees’ Retirement System of Georgia, the Employees’ Retirement System of Georgia shall pay an employer contribution plus regular interest to the Teachers Retirement System of Georgia. The amount of such employer contributions shall be 6 percent of the reported compensation of the member while a member of said employees’ retirement system. The employees’ retirement system shall pay an additional amount of retirement contributions pursuant to Code Section 47-2-51 for an employees’ retirement system member covered by Code Section 47-2-334. This payment shall be placed in the pension accumulation fund and will adjust the amount of employee retirement contributions required for service credit.
2. A member must complete a minimum number of years of service as a contributing member of the retirement system before becoming eligible to reestablish creditable service under subsection (a) of this Code section as follows:
   1. When accumulated contributions have been withdrawn not more than three times, the minimum shall be three years;
   2. When accumulated contributions have been withdrawn not more than four times, the minimum shall be five years; and
   3. When accumulated contributions have been withdrawn five or more times, the minimum shall be ten years.
3. The regular interest rate provided for in subsection (a) of this Code section shall be increased 2 percent for each withdrawal of accumulated contributions exceeding three such withdrawals.
4. A member may establish a portion of the creditable service represented by all of the member’s withdrawn contributions by paying to the board of trustees a pro rata amount based upon the total accumulated contributions withdrawn plus interest in accordance with rules adopted by the board of trustees and subject to the provisions of subsections (a), (b), and (c) of this Code section.
5. Any current member who previously rendered service which would currently be covered by the Employees’ Retirement System of Georgia, but which was rendered prior to the establishment of the Employees’ Retirement System of Georgia, may obtain credit for such service, provided that he renders at least five years of service as a contributing member of this retirement system; provided, further, that for all such service on and after January 1, 1945, such member pays into this retirement system the employee and employer contributions which would have been paid into this retirement system had he rendered such service as a member of this retirement system, plus the applicable rate of interest in accordance with regulations adopted by the board of trustees.

History. Ga. L. 1968, p. 1405, § 1; Ga. L. 1975, p. 1574, § 1; Ga. L. 1975, p. 1637, § 2; Ga. L. 1979, p. 930, § 1; Ga. L. 1979, p. 1007, § 3; Ga. L. 1982, p. 3, § 47; Ga. L. 1986, p. 1258, § 1; Ga. L. 1992, p. 1105, § 2; Ga. L. 1996, p. 723, § 1.

47-3-86. Issuance of a prior service certificate; evidentiary effect of such certificate; credit for prior service rendered by members who previously elected nonmembership.

1. Under such rules and regulations as the board of trustees shall adopt, each member who (1) was a teacher at any time during the calendar year 1943, or (2) has taught for at least two years between January 1, 1940, and January 1, 1943, or at least two years from January 1, 1945, to January 1, 1948, or (3) has taught at least one year between January 1, 1945, and January 1, 1948, and has 15 years of service previous to January 1, 1948, shall file a detailed statement of all services rendered by him as a teacher prior to January 1, 1945, for which he claims credit. If any person who would otherwise have qualified under this subsection is on leave in the armed forces of the United States, he shall have until six months after termination of his military service to file a statement of such services.
2. Upon verification of such statement of service, the board of trustees shall issue to each such member a prior service certificate certifying to the service prior to January 1, 1945, with which he is credited on the basis of his statement of service and the amount of his prior service accumulations. So long as membership continues, a prior service certificate shall be final and conclusive evidence of such service for retirement purposes, provided that a member may request the board of trustees to modify or correct his prior service certificate within one year of the date of issuance or any previous modification or correction. When membership ceases, such prior service certificate shall become void.
3. Any member who is unable to qualify for prior service under subsection (a) of this Code section may qualify for prior service he has rendered in the public schools or University System of Georgia after he has been a contributing member for five years and upon compliance with other requirements of this chapter.
4. Any teacher who previously elected not to become a member and signed a nonmembership card to that effect, but who desires to become a member, may receive credit for prior service upon making a contribution equal to 5 percent of all earnable compensation between January 1, 1945, and July 1, 1961, and 6 percent of all earnable compensation after July 1, 1961, plus accrued regular interest on such amounts compounded annually to the date on which the contribution is paid.

History. Ga. L. 1943, p. 640, § 4; Ga. L. 1947, p. 872, § 1; Ga. L. 1953, Nov.-Dec. Sess., p. 390, § 1; Ga. L. 1960, p. 1116, § 2; Ga. L. 1961, p. 388, § 1; Ga. L. 1962, p. 723, § 12; Ga. L. 1963, p. 542, § 1; Ga. L. 1965, p. 438, § 2; Ga. L. 1977, p. 825, § 2; Ga. L. 1982, p. 3, § 47.

47-3-87. [Reserved] Accumulated contributions for prior service; local retirement fund service included; determination of earnable compensation received during prior service.

History. Repealed by Ga. L. 2010, p. 1207, § 46, effective July 1, 2010.

Editor’s notes.

This Code section was based on Ga. L. 1943, p. 640, § 4; Ga. L. 1962, p. 723, § 13.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-3-87.1. Credit for service rendered in independent school system prior to, but not later than, June 30, 1979.

1. As used in this Code section, the terms “independent school system” and “local retirement fund” shall have the same meaning as defined by paragraphs (1) and (2) of subsection (a) of Code Section 47-3-66.
2. Any active member who was employed by an independent school system prior to, but not later than, June 30, 1979, and who was, while so employed, a member of a local retirement fund of such independent school system and had a vested right to benefits thereunder and who has not withdrawn employee contributions from the local retirement system shall receive creditable service under this chapter equivalent to the creditable service the member had under said local retirement fund subject to the following conditions:
   1. The fiscal authority or other governing body, by whatever name designated, of the local retirement fund of the independent school system shall pay to the board of trustees the total amount of employee contributions credited to the member under the local retirement fund plus applicable accrued regular interest, as determined by the board of trustees, which would have accumulated on such contributions. Such payment must be paid to the board of trustees, in a manner prescribed by the board, by not later than January 1, 1983, or by the date of retirement, if the member retires prior to January 1, 1983;
   2. The member shall pay to the board of trustees the amount of contributions which would have been paid by the member to the Teachers Retirement System of Georgia if the member had been a member of the Teachers Retirement System of Georgia for the period of creditable service the member had under the local retirement fund plus applicable accrued regular interest, as determined by the board of trustees, which would have accumulated on such contributions, but the amount otherwise payable hereunder shall be reduced by the amount paid to the board of trustees under paragraph (1) of this subsection. Such payment must be made to the board of trustees, in a manner prescribed by the board, by not later than January 1, 1983, or by the date of retirement if the member retires prior to January 1, 1983. Creditable service under this subsection shall not be granted to the member until the payment required by this paragraph has been made to the board of trustees;
   3. The fiscal authority or other governing body, by whatever name designated, of the local retirement fund of the independent school system shall pay to the board of trustees the amount of employer contributions for such creditable service, which would have been paid to the Teachers Retirement System of Georgia had the teacher been a member of the Teachers Retirement System of Georgia at the time the service was rendered, plus applicable accrued regular interest thereon, as determined by the board of trustees;
   4. No creditable service under this subsection may be obtained for creditable service under a local retirement fund unless the member has forfeited any right to receive a retirement benefit under the local retirement fund;
   5. No creditable service under this subsection may be obtained if such creditable service would not be allowable under other provisions of this chapter; and
   6. Subsections (i), (j), and (k) of Code Section 47-3-66 shall apply to payments required by this subsection.
3. Any active member who was employed by an independent school system prior to, but not later than, June 30, 1979, and who was, while so employed, a member of a local retirement fund of such independent school system and had no vested right to benefits thereunder and who has withdrawn employee contributions from the local retirement fund and who had 17 years or more of creditable service with that local retirement fund shall receive creditable service under this chapter equivalent to the creditable service the member had under said local retirement fund upon the payment by the member to the board of trustees of the amount of contributions which would have been paid by the member to the Teachers Retirement System of Georgia if the member had been a member of the Teachers Retirement System of Georgia for the period of creditable service the member had under the local retirement fund, plus applicable accrued regular interest, as determined by the board of trustees, which would have accumulated on such contributions. Such payment must be paid to the board of trustees in a manner prescribed by the board by not later than January 1, 1983, or by the date of retirement if the member retires prior to January 1, 1983. Creditable service under this subsection shall not be granted until the payment required by this subsection has been made to the board of trustees. Paragraphs (4) and (5) of subsection (b) of this Code section shall apply to creditable service obtained under this subsection.

History. Ga. L. 1982, p. 1192, § 1; Code 1981, § 47-3-87.1 , enacted by Ga. L. 1982, p. 1192, § 2; Ga. L. 1985, p. 209, § 1; Ga. L. 2000, p. 131, § 1.

47-3-88. Credit for service rendered to a local school system by persons who became members on or after April 1, 1966; payments required in order to obtain such credit.

Any other provision of this or any other law to the contrary notwithstanding, in order for a teacher who becomes a member of the retirement system on or after April 1, 1966, to receive full creditable service for service rendered while a member of a local school system and before he became a member of the retirement system either such teacher, or the local board of education for which such service was rendered, or the local board of education by which the member is currently employed must pay the employee and employer contributions, plus regular interest. The board of trustees shall determine the amount to be paid, provided that in no case shall a member pay more than the total member and employer contributions and regular interest in effect at the time such service was rendered.

History. Ga. L. 1975, p. 1637, § 1.

47-3-89. Credit for service rendered in governmentally supported or operated schools other than public schools in Georgia; payments required to obtain credit for such service.

1. Any member of the retirement system shall be entitled to receive up to ten years of creditable service for teaching service in school systems of other states in the United States, state supported independent school systems of the United States, schools operated by the Bureau of Indian Affairs of the United States Department of  the Interior, public school systems of the Virgin Islands, Puerto Rico, Guam, and the District of Columbia, or American dependents’ schools, provided that the member has first established five years of membership service credit in the public schools of Georgia or the University System of Georgia; provided, further, that such service credit shall be allowed on the basis of one year of credit for such service for each additional year of membership service in the public schools of Georgia or the University System of Georgia. A teacher desiring to establish credit for such service must pay employee and employer contributions which would have been paid to the retirement system on a salary comparable to his salary for such service, plus the applicable rate of interest, in accordance with regulations adopted by the board of trustees. Such contributions must be paid prior to retirement under this retirement system. For such service rendered prior to January 1, 1945, the rate of employee contributions shall be 5 percent and the rate of employer contributions shall be 6.83 percent. The rate of interest on such contributions shall be the applicable regular interest. No member who receives or who is entitled to receive a pension or annuity from any other state, county, or municipality, or federal retirement program excluding social security, shall receive creditable service for such service. The board of trustees shall promulgate rules and regulations to carry out this Code section.
2. Any provisions of this Code section to the contrary notwithstanding, teachers who became members of the retirement system prior to April 1, 1966, shall be permitted to establish credit for a maximum of ten years of service in school systems of other states in the United States that permit retirement credit for teaching service rendered in Georgia public schools, by paying 8 percent of such out-of-state compensation that they received, plus applicable accumulated interest, in accordance with regulations adopted by the board of trustees. Such members may establish credit for one year of out-of-state service for each year of membership service in the public schools of Georgia or the University System of Georgia rendered after the first five years of membership service.

History. Ga. L. 1957, p. 508, § 1; Ga. L. 1960, p. 1116, § 1; Ga. L. 1966, p. 562, § 1; Ga. L. 1968, p. 543, § 1; Ga. L. 1969, p. 582, § 1; Ga. L. 1971, p. 627, § 1; Ga. L. 1972, p. 909, § 3; Ga. L. 1977, p. 825, § 3; Ga. L. 1982, p. 1095, §§ 1, 2; Ga. L. 1984, p. 998, § 1; Ga. L. 2000, p. 131, § 1.

47-3-90. Absence from employment because of pregnancy.

1. A member who, prior to March 5, 1976, was employed by a public school system of this state in a capacity specified by subsection (a) of Code Section 20-2-850 may, subject to the limitations of subsection (b) and the requirements of subsection (c) of this Code section, obtain creditable service under the retirement system for any period prior to March 5, 1976, during which the member was absent from employment because of pregnancy.
2. No creditable service shall be granted for any part of a period of absence from employment because of pregnancy when the member was on sick leave. The maximum amount of creditable service which may be obtained by a member for any one pregnancy shall be one and one-half months and the maximum amount of creditable service which may be obtained by a member for all pregnancies shall be six months.
3. A member who desires to establish creditable service under this Code section must:
   1. Submit to the board satisfactory evidence of the period of absence from employment which qualifies for creditable service under this Code section; and
   2. Pay to the board an amount determined by the board to be sufficient to cover the full actuarial cost of granting the creditable service claimed by the member.

History. Code 1981, § 47-3-90 , enacted by Ga. L. 1986, p. 1536, § 1; Ga. L 1988, p. 697, § 1; Ga. L. 1990, p. 1796, § 1; Ga. L. 1992, p. 1610, § 1; Ga. L. 1994, p. 726, § 1; Ga. L. 1996, p. 366, § 1.

Editor’s notes.

Ga. L. 1988, p. 697, § 1, which would have amended paragraph (c)(2) of this Code section, was not concurrently funded as required by Code Section 47-20-50 and, therefore, did not become law and was repealed on July 1, 1988. See the state auditor’s report at Ga. L. 1988, p. CCLXXXIV. This Act was subsequently repealed by Ga. L. 1989, p. 251, § 1, effective March 30, 1989.

Ga. L. 1990, p. 1796, § 1, which would have amended subsection (a) and paragraph (c)(2) of this Code section, was not concurrently funded as required by Code Section 47-20-50 and, therefore, did not become law and was repealed on July 1, 1990. See the state auditor’s report at Ga. L. 1990, p. CCCV.

Ga. L. 1992, p. 1610, § 1, which would have amended subsections (a) and (c) of this Code section, was not concurrently funded as required by Code Section 47-20-50 and, therefore, did not become law and was repealed on July 1, 1992. See the state auditor’s report at Ga. L. 1992, p. CDV.

Ga. L. 1994, p. 726, § 1, which would have amended subsections (a) and (c) of this Code section, was not concurrently funded as required by Code Section 47-20-50 and, therefore, did not become law and was repealed on July 1, 1994. See the state auditor’s report at Ga. L. 1994, p. CCCLXXIX.

Ga. L. 1996, p. 366, § 1, which would have amended subsections (a) and (c) of this Code section, was not concurrently funded as required by Code Section 47-20-50 and, therefore, did not become law and was repealed on July 1, 1996. See the state auditor’s report at Ga. L. 1996, p. CCCLI.

47-3-91. Credit for service for visiting scholars.

1. As used in this Code section, the term “public college or university” means a college or university or other educational institution which is operated by or is under the control and management of a government or an agency or political subdivision of a government and which depends on government funds as a primary source of financial support.
2. Any member who was or is granted a leave of absence from a unit of the University System of Georgia to accept appointment as a visiting scholar to give lectures or teach at a public college or university located inside or outside the United States shall be entitled to obtain creditable service under this chapter for the period of time spent as a visiting scholar, subject to the provisions of subsection (c) of this Code section.
3. Any creditable service obtained pursuant to the authority of this Code section shall be subject to the following conditions and requirements:
   1. No more than two years of creditable service may be obtained under this Code section;
   2. No member who receives or who is or will become entitled to receive any annuity or pension or retirement benefit from any other source, except social security, shall be eligible to obtain creditable service under this Code section;
   3. No creditable service obtained under this Code section shall be applied to obtain creditable service under Code Section 47-3-89, and no person shall be entitled to obtain more than a total of ten years of creditable service pursuant to this Code section and Code Section 47-3-89; and
   4. The member must pay employer and employee contributions which would have been paid to the retirement system during the period of time claimed as creditable service based on the member’s earnable compensation at the time of making application for creditable service plus regular interest thereon compounded annually from the time the service as a visiting scholar was rendered until the date of payment.

History. Code 1981, § 47-3-91 , enacted by Ga. L. 1990, p. 506, § 1; Ga. L. 1991, p. 130, § 1.

47-3-92. Absence from employment because of sick leave; creditable service.

1. For purposes of this Code section, the maximum amount of sick leave which may be accumulated in one year shall be one and one-fourth days per month of actual service. In the event any employer authorizes sick leave in excess of such amount, any such leave used in any year shall be deducted from the maximum amount of leave authorized for that year by this Code section. Nothing in this Code section shall require any employer to grant any certain amount of sick leave.
2. Accumulated days of sick leave accrued on, after, or before July 1, 1998, for which a member has not been paid shall constitute creditable service as provided in subsection (c) of this Code section. Such creditable service may be used to qualify for retirement but may not be used to qualify for vesting for benefits. Upon retirement of a member, the employer shall certify to the board of trustees the total amount of that member’s sick leave based on leave records. It shall be the duty of each employer to maintain accurate records reflecting sick leave used and accumulated by each employee and to keep such records for at least 50 years.
3. 1. A member shall be given such creditable service, not to exceed one month of creditable service for each 20 days of sick leave, in direct relation to appropriations provided by the General Assembly to fund the provisions of this subsection together with any increase in employer contributions made pursuant to paragraph (2) of this subsection, provided that the member has a minimum of three months of such unused sick leave.
   2. In order to fund the provisions of this Code section in whole or in part, the board of trustees is authorized, but not required, to increase the amount of employer contribution in direct proportion to the amount shown in the appropriation Acts enacted for such purpose by the General Assembly.
4. The board of trustees may adopt rules and regulations, not inconsistent with the provisions of this Code section, to aid in administering and carrying out the provisions of this Code section. The board of trustees is further authorized to adopt rules for awarding creditable service as provided in subsection (c) of this Code section in instances in which accurate records have not been kept based upon statistical experience in instances in which accurate records have been kept.
5. The creditable service provided by this Code section shall be available only to persons who retire on or after July 1, 1998.

History. Code 1981, § 47-3-92 , enacted by Ga. L. 1998, p. 870, § 1.

Editor’s notes.

Ga. L. 1998, p. 870, § 2, provides that this Code section shall become effective incrementally as funding is approved. Provision was made for concurrent funding at 50 percent.

47-3-93. Additional creditable service for members with at least 25 years of creditable service.

1. Any member of this retirement system who has accrued at least 25 years of creditable service may obtain up to an additional three years of creditable service as provided in this Code section. In order to obtain such additional creditable service, the member must:
   1. Make application to the board of trustees in such manner as the board deems appropriate; and
   2. Pay to the board of trustees an amount determined by the board of trustees to be sufficient to cover the full actuarial cost of granting the creditable service as provided in this Code section.

      Such application and payment must be made in conjunction with and simultaneously with the member’s application for retirement. If the application for retirement is withdrawn or denied, the application to purchase creditable service shall be void.

2. Upon receipt of an application for additional creditable service, the board of trustees shall certify to the applicant the amount of the payment required by paragraph (2) of subsection (a) of this Code section.

History. Code 1981, § 47-3-93 , enacted by Ga. L. 2002, p. 526, § 1; Ga. L. 2010, p. 427, § 7/HB 969.

The 2010 amendment, effective May 24, 2010, added the ending undesignated paragraph in subsection (a).

Code Commission notes.

Pursuant to Code Section 28-9-5, in 2002, Code Section 47-3-93, as enacted by Ga. L. 2002, p. 1218, § 1, was redesignated as Code Section 47-3-94.

Editor’s notes.

Ga. L. 2002, p. 526, § 1, which enacted this Code section, purported to amend Article 5 of Chapter 32 of Title 47 but actually amended Article 5 of Chapter 3 of Title 47.

47-3-94. [Reserved] Credit for service while employed by nonprofit corporation under contract with state agency; requirements.

History. Repealed by Ga. L. 2010, p. 1207, § 47, effective July 1, 2010.

Editor’s notes.

This Code section was based on Code 1981, § 47-3-94 , enacted by Ga. L. 2002, p. 1218, § 1.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-3-95. Credit for service in private schools.

A member who has completed at least five consecutive years of membership service in the public schools of Georgia or the University System of Georgia immediately prior to applying may obtain up to ten years of creditable service for service as a teacher in a private elementary or secondary school or any private college or university located in the state accredited by the Southern Association of Colleges and Schools, the Georgia Accrediting Association, or a nationally recognized accrediting agency by the State Board of Education. Such service credit shall be allowed on the basis of one year of credit for such service for each additional year of membership service in the public schools of Georgia or the University System of Georgia. A member wishing to obtain such creditable service shall provide documentation and pay to the board of trustees such amount as determined by the actuary as necessary to grant such benefit without creating any accrued actuarial liability as to this retirement system.

History. Code 1981, § 47-3-95 , enacted by Ga. L. 2002, p. 1218, § 1.

Code Commission notes.

Pursuant to Code Section 28-9-5, in 2002, Code Section 47-3-94, as enacted by Ga. L. 2002, p. 1218, § 1, was redesignated as Code Section 47-3-95.

47-3-100. Service which is creditable toward a retirement allowance.

The retirement allowance of a member shall be based on the membership service rendered or established by him since he last became a member and, if he has a prior service certificate in full force and effect, the amount of the prior service so certified.

History. Ga. L. 1943, p. 640, § 4.

47-3-101. Eligibility and application for retirement; retirement age; duration of benefits paid to a retired member; payment to maintain Teachers Retirement System.

1. Any member in service may retire upon written application to the board of trustees, provided that the member at the time of retirement: (1) has attained the age of 60 years and has at least ten years of creditable service, or (2) has at least 25 years of creditable service. The effective date of retirement will be the first of the month in which the application is received by the board of trustees; except that no retirement application will be effective earlier than the first of the month following the final month of the applicant’s employment. Applications for retirement will not be accepted more than 180 days in advance of the effective date of retirement. Each employer shall certify to the board of trustees the date on which the employee’s employment is or will be severed and that no agreement exists to allow the employee to return to service, including service as or for an independent contractor. Any return to employment or rendering of any paid service, including service as or for an independent contractor, for any employer during the calendar month of the effective date of retirement shall render the severance invalid and nullify the application for retirement.
2. For purposes of this chapter, normal retirement age shall be 60 years of age if the member has at least ten years of creditable service or the age of the member on the date he or she attains 30 years of creditable service, whichever event comes first; provided, however, that the provisions of this subsection shall be subject to change by future legislation in order to comply with federal regulations. Except as provided under Article 3 of Chapter 1 of this chapter, a member’s right to his or her retirement allowance is nonforfeitable upon attainment of normal retirement age.
3. The benefits payable under Code Section 47-3-120 and under Code Section 47-3-122 shall be payable to the retired member for the remainder of his lifetime and shall be known as the maximum plan. Upon the death of the retired member, all monthly benefits shall cease as of the end of the month in which the retired member died. If the total monthly benefits paid at the time of the retired member’s death are less than his accumulated contributions at the time of his retirement, the difference between the benefits paid and such accumulated contributions shall be refunded to the person who has been designated in writing by the retired member or to the retired member’s estate, if no such person has been designated or if such designated person has predeceased the retired member. This subsection shall not apply when an optional allowance has been selected by the member under Code Section 47-3-121.
4. The board of trustees is authorized to provide by rule or regulation for the payment of benefits to members or beneficiaries of the retirement system at a time and under circumstances not provided for in this chapter to the extent that such payment is required to maintain the Teachers Retirement System of Georgia as a “qualified retirement plan” for the purposes of federal income tax laws.

History. Ga. L. 1943, p. 640, § 5; Ga. L. 1950, p. 32, § 1; Ga. L. 1950, p. 261, § 3; Ga. L. 1953, Jan.-Feb. Sess., p. 238, §§ 1, 1A; Ga. L. 1953, Nov.-Dec. Sess., p. 114, § 1; Ga. L. 1961, p. 392, § 1; Ga. L. 1965, p. 438, § 4; Ga. L. 1969, p. 388, § 1; Ga. L. 1972, p. 140, § 1; Ga. L. 1972, p. 896, § 2; Ga. L. 1974, p. 1023, § 2; Ga. L. 1974, p. 1141, § 1; Ga. L. 1975, p. 357, § 1; Ga. L. 1981, p. 1894, § 2; Ga. L. 1988, p. 343, § 1; Ga. L. 1990, p. 536, § 3; Ga. L. 1992, p. 2476, § 1; Ga. L. 1996, p. 927, § 1; Ga. L. 2010, p. 427, § 8/HB 969.

The 2010 amendment, effective May 24, 2010, added the last two sentences in subsection (a) and substituted the present provisions of subsection (b) for the former provisions which read: “Reserved.”.

47-3-102. Early retirement after 30 years’ service; time for application; payment by member of actuarial cost.

1. As used in this Code section, the term “school year” means a regular school year which begins during or near September of one year and ends during or near June of the following year.
2. Notwithstanding the provisions of subsection (a) of Code Section 47-3-101, a member employed pursuant to a contract for each school year who will attain 30 years of creditable service by not later than the thirty-first day of December of the ensuing school year shall be eligible to retire effective on the first day of September nearest to the opening date of the ensuing school year on the basis of 30 years of creditable service, subject to the following conditions and requirements:
   1. The member must apply for early retirement pursuant to the authority of this Code section to the board of trustees, with a copy of such application being sent to the member’s employer, by not later than the first day of May immediately preceding the opening date of the ensuing school year; and
   2. The member must pay to the board of trustees an amount determined by the board of trustees to be sufficient to cover the full actuarial cost of granting early retirement as provided in this Code section.
3. The payment required by paragraph (2) of subsection (b) of this Code section shall be based on the compensation of the member which was in effect immediately preceding the opening date of the ensuing school year.  For the purposes of determining average compensation in the computation of the retirement benefit under paragraph (2) of subsection (a) and subsection (d) of Code Section 47-3-120, the two consecutive years of creditable service shall include the period on which the payment required by paragraph (2) of subsection (b) of this Code section is based, and the compensation for such period shall be the same as the compensation used for the determination of such payment.
4. The board of trustees shall certify to the applicant the amount of the payment required by paragraph (2) of subsection (b) of this Code section upon receiving an application for early retirement under this Code section. The payment so certified must be paid in full by the applicant to the board prior to the date of retirement under this Code section.

History. Code 1981, § 47-3-102 , enacted by Ga. L. 1992, p. 1301, § 1.

47-3-120. Allowance on service retirement; minimum retirement allowance; reduced allowance; increase; computation of average compensation.

1. Upon service retirement, a member shall receive an allowance which shall consist of:
   1. An annuity which shall be the actuarial equivalent of the member’s accumulated contributions at the time of retirement; and
   2. An annual pension which, together with the annuity set forth in paragraph (1) of this subsection, shall provide a total allowance equal to 2 percent of the member’s average compensation over the two consecutive years of membership service producing the highest such average, multiplied by the number of the member’s years of creditable service, not to exceed 40. The computation of average compensation for the purposes of this paragraph shall be subject to the requirements of subsection (d) of this Code section.

   (a.1) The minimum allowance to be received by any member upon retirement shall not be less than $17.00 per month for each year of creditable service, not to exceed 40 years of creditable service.

2. In the case of any member who has less than 30 years of creditable service and if such member has not reached the age of 60 years upon retirement, the service allowance set forth in subsection (a) of this Code section shall be reduced by the lesser of one-twelfth of 7 percent for each month by which his age at the time of retirement is below 60 years or by 7 percent for each year or fraction of a year by which the member has less than 30 years of creditable service at the time of retirement. This reduction shall not apply in calculating the service allowance for disability retirement or death.  Any member who retired with 30 or more years of creditable service and whose retirement benefits were reduced because such member retired at an age below the normal retirement age in effect at the time such member retired shall be entitled to an adjusted retirement benefit based upon a calculation made without the application of the age reduction factor.   Any member retiring with less than 30 years of creditable service or who has not obtained the age of 60 at the time of retirement shall not become eligible for postretirement benefit adjustments as provided in Code Section 47-3-126 until such time as the member reaches the age of 60 or would have obtained 30 years of creditable service, whichever occurs earlier.
3. To the extent that the necessary funds are appropriated for such purpose by the General Assembly, the board of trustees shall increase the retirement benefits of beneficiaries under this chapter when the retirement benefit formula provided for in paragraph (2) of subsection (a) of this Code section is changed to result in an increase in retirement benefits. The basis for such increase shall be the average percentage of increase in retirement benefits which results from the change in the retirement benefit formula. This subsection shall apply to all changes in the retirement benefit formula which have become effective since June 30, 1975, and those which may become effective at any time after June 30, 1977, for all beneficiaries under this chapter who retired on or before June 30, 1977. Any member who retires at any time after June 30, 1977, shall receive the benefit adjustment provided for in this subsection only for those changes in the retirement benefit formula which become effective after his retirement. If the General Assembly at any time appropriates some but not all of the funds necessary to fund the benefit adjustments provided for in this subsection, then the benefit adjustment otherwise payable under this subsection shall be reduced pro rata by the board of trustees in accordance with the funds actually appropriated by the General Assembly for such purpose.
4. No more than two increases in compensation granted during the two consecutive years on which average compensation is based under paragraph (2) of subsection (a) of this Code section shall be considered in the computation of such average compensation. For those members who are not employees of the Board of Regents of the University System of Georgia, that part of any such increase in compensation which exceeds a percentage equal to the average annual increase in compensation granted to classroom teachers by appropriations of the General Assembly, plus 2 1/2 percent of compensation received at the time the annual increase granted by appropriations becomes effective, shall not be considered in the computation of average compensation. For those members who are employees of the Board of Regents of the University System of Georgia, that part of any such increase in compensation which exceeds a percentage equal to the average annual increase in compensation granted to academic personnel employed by said board of regents by appropriations of the General Assembly, plus 2 1/2 percent of compensation received at the time the annual increase granted by appropriations becomes effective, shall not be considered in the computation of average compensation.

History. Ga. L. 1943, p. 640, § 5; Ga. L. 1950, p. 261, § 4; Ga. L. 1961, p. 392, § 2; Ga. L. 1965, p. 208, § 1; Ga. L. 1966, p. 513, § 2; Ga. L. 1966, p. 562, § 1; Ga. L. 1969, p. 384, § 2; Ga. L. 1971, p. 620, § 1; Ga. L. 1972, p. 140, § 2; Ga. L. 1972, p. 896, § 2; Ga. L. 1973, p. 895, § 1; Ga. L. 1974, p. 1141, § 2; Ga. L. 1975, p. 357, §§ 2, 3; Ga. L. 1975, p. 1328, § 1; Ga. L. 1977, p. 599, § 1; Ga. L. 1978, p. 1913, § 1; Ga. L. 1979, p. 1004, § 1; Ga. L. 1980, p. 1562, § 1; Ga. L. 1981, p. 1892, § 1; Ga. L. 1981, p. 1894, § 3; Ga. L. 1982, p. 3, § 47; Ga. L. 1984, p. 1314, §§ 2, 3; Ga. L. 1985, p. 209, § 1; Ga. L. 1986, p. 620, § 1; Ga. L. 1986, p. 1262, § 1; Ga. L. 1989, p. 249, § 1; Ga. L. 1992, p. 2476, § 2; Ga. L. 1993, p. 86, § 1.

47-3-121. Optional retirement allowances; election of such options; revocation of election; effect of divorce.

1. Until the first payment of any member’s retirement allowance becomes normally due, he may elect to convert the retirement allowance, otherwise payable to him, into a modified retirement allowance of equivalent actuarial value in accordance with one of the optional forms named below, provided that if he dies within 30 days after retirement, his optional election shall not be effective and he shall be considered to have been a member in service at the time of his death.
2. Option one shall consist of a reduced retirement allowance payable during the life of the retired member, with the provision that, if he dies before he has received, in payments of his annuity, the amount of his accumulated contributions at the time of his retirement, the balance of such amount shall be paid to the person, if any, nominated by him by written designation duly executed and filed with the board of trustees, otherwise to the retired member’s estate.
3. Option two shall consist of a reduced retirement allowance payable during the life of the retired member, with the provision that after his death the reduced retirement allowance shall be continued throughout the life of and paid to the person nominated by him by written designation duly executed and filed with the board of trustees at the time of his retirement.
4. Option three shall consist of a reduced retirement allowance payable during the life of the retired member, with the provision that after his death one-half of the reduced retirement allowance shall be continued throughout the life of and paid to the person nominated by him by written designation duly executed and filed with the board of trustees at the time of his retirement.
5. Option four shall consist of a reduced retirement allowance payable during the life of the retired member, with the provision that upon his death some other benefit shall be payable, provided that the total value of the retirement allowance payable during his life and the succeeding benefit shall be computed to be of equivalent actuarial value to the retirement allowance which he would receive had he not chosen an optional retirement allowance under this Code section; provided, further, that the benefit shall be approved by the board of trustees.

   (e.1) Option five shall consist of a reduced retirement allowance together with a partial lump sum distribution. This option may be elected by any retiring member including members electing another optional allowance under this Code section except that this option shall not be available to members retiring pursuant to Code Section 47-3-122 or members subject to the requirements of subsection (b) of Code Section 47-3-120. The amount of the lump sum distribution under this subsection may not exceed the sum of 36 months of the monthly retirement allowance the retiring member would have received had he or she not elected the partial lump sum option. The partial lump sum distribution will be made as a single payment payable at the time the first monthly retirement allowance is paid to the retired member.

6. Whenever any member has elected an optional allowance under this Code section and has nominated his spouse to receive all amounts and benefits payable on or after his death as a result of such election, the member may revoke the election at any time after the entry of a final judgment of complete divorce from the spouse so nominated. Upon any such revocation, the member may elect to return to the retirement allowance otherwise payable to him or to elect to convert the retirement allowance otherwise payable to him into a modified retirement allowance of equal actuarial value as of the time of the election and in accordance with one of the optional forms named in subsections (b) through (e) of this Code section.
7. The board of trustees shall promulgate rules and regulations to carry out this Code section.
8. Upon the death of the retired member and then the death of the person designated by him or her to receive continuing retirement benefits under option two, three, four, or five if the total monthly benefits paid, including any partial lump sum distribution, to the retired member and to such person designated to receive continuing benefits do not equal or exceed the retired member’s accumulated contributions at the time of his or her retirement, the difference shall be refunded to the person designated in writing by the retired member to receive such a refund of this difference. If no such person is designated to receive this difference, or if such designated person has predeceased the person designated to receive continuing monthly retirement benefits, or if such designees are the same person, this difference shall be paid to the estate of the person designated to receive continuing monthly retirement benefits.
9. Upon the death of the person designated by the retired member to receive continuing monthly retirement benefits under option two, three, four, or five and then the death of the retired member, if the total monthly benefits paid, including any partial lump sum distribution, to the retired member prior to his or her death do not equal or exceed the retired member’s accumulated contributions at the time of his or her retirement, the difference shall be refunded to the person designated in writing by the retired member to receive such a refund of this difference. If the person designated by the retired member to receive a refund of this difference also predeceases the retired member, or if such designees are the same person, or if no person is designated to receive this difference, this difference shall be paid to the estate of the retired member.
10. Any other provisions of this Code section or of this chapter to the contrary notwithstanding, the board of trustees may, by rule or regulation, require that when a member or a retired member dies and the beneficiary is a person other than the surviving spouse of the member, the benefits payable to the beneficiary shall be paid to the beneficiary within a definite time period immediately following the death of the member or retired member.
11. Any retired member who elected option two, three, or four may, after the death of the person designated by the retired member to continue receiving monthly benefits, revoke the election and elect a new option providing for a retirement allowance computed to be the actuarial equivalent of the retirement allowance in effect immediately prior to the effective date of the new option. Such new option shall be effective on the first day of the month following the month in which such new election is made.
12. If a member has elected an optional allowance under this Code section and has nominated his or her spouse and one or more other persons to receive all amounts and benefits payable on or after his or her death as a result of such election, then after the entry of a final judgment of complete divorce from the spouse so nominated the member may revoke the election as to such spouse. Upon any such revocation, the member may elect one of the following options:
    1. The member may allocate the spouse’s percentage among the beneficiaries other than the spouse, in which event the member’s benefit shall be recalculated to compensate for the remaining survivor’s benefit as determined by an actuary; or
    2. The beneficiaries other than the spouse shall continue to be entitled to receive the same percentage of the member’s retirement allowance they had before the revocation, and the member’s benefit shall return to the allowance which would otherwise be payable to him or her if he or she had not elected such option, reduced to compensate for the remaining survivor’s benefit as determined by an actuary.

       This subsection shall apply to final judgments received by the retirement system on or after July 1, 2008. Any adjustments shall be effective on the first day of the month following the receipt of the final judgment by the retirement system. In no event shall any adjustment be made effective retroactively.

History. Ga. L. 1943, p. 640, § 5; Ga. L. 1977, p. 841, § 1; Ga. L. 1981, p. 1894, § 5; Ga. L. 1984, p. 810, § 2; Ga. L. 1992, p. 1554, § 1; Ga. L. 1993, p. 86, § 1; Ga. L. 1998, p. 175, § 1; Ga. L. 2004, p. 589, §§ 1, 2, 3; Ga. L. 2008, p. 144, § 1/HB 656.

The 2008 amendment, effective July 1, 2008, added subsection (l).

Cross references.

Revocation of election of benefits for public employees upon divorce, § 47-3-121 .

47-3-122. Eligibility and application for disability benefits; amount of disability benefits; reexamination of recipients; reduction.

1. Any member who is in service or on authorized leave may retire on disability upon written application to the board of trustees if the member has at least ten years of creditable service at the time of retirement and if the member’s application for disability retirement is approved by the medical board. The medical board shall approve the application if, after a medical examination of such member by a qualified physician appointed by the board of trustees, it finds that the applicant is mentally or physically incapacitated for further performance of duty involving active membership with the retirement system, that such incapacity is likely to be permanent, and that the applicant should be retired. The effective date of retirement will be the first of the month in which the application is received by the board of trustees, provided that no retirement application will be effective earlier than the first of the month following the final month of the applicant’s employment. Applications for retirement will not be accepted more than 90 days in advance of the effective date of retirement.

   (a.1) If the board of trustees determines by clear and convincing evidence presented to the board by or on behalf of the member that the disability itself was the cause of failure to file a timely application for disability retirement, the board of trustees is authorized to calculate the annual benefit provided for in subsection (c) of this Code section as if the member had retired on such effective date of disability retirement increased by any increases in benefits which the member would have received if he or she had retired on that date and adjust the benefits of such retiree as of the first of the month following such determination; provided, however, that the board of trustees is not authorized to pay retroactive disability benefits. This subsection applies to former members who became disabled at any time prior to July 1, 1996, as well as to former members who become disabled on or after July 1, 1996.

2. If a disabled member qualifies for either service retirement or disability retirement, he shall receive the greater amount.
3. The disability benefit allowance shall consist of:
   1. An annuity which shall be the actuarial equivalent of his accumulated contributions at the time of his retirement derived through the application of disability actuarial mortality tables approved by the board of trustees; and
   2. An annual pension computed under the formula set forth in subsection (a) of Code Section 47-3-120, but with no reduction in benefits set forth in subsection (b) of Code Section 47-3-120 for retirement under the age of 60.
4. If a member who has retired on a disability retirement allowance elects an option under Code Section 47-3-121 rather than the maximum allowance, then the member will receive a reduced retirement allowance based on actuarial disability mortality tables adopted by the board of trustees. The nearest whole year of the attained ages of both the retiring member and his designated beneficiary at the date of his retirement shall be used in the application of such actuarial tables in order to determine the monthly retirement benefits.
5. Once each year during the first five years following retirement of a member on a disability retirement allowance and once in every three-year period thereafter, the board of trustees may require a disability beneficiary who has not yet attained age 60 to undergo a medical examination, such examination to be made at his place of residence or other place mutually agreed upon, by a physician or physicians designated by the medical board. Such beneficiary may himself request such an examination. If any disability beneficiary who has not yet attained age 60 refuses to submit to such medical examination, his pension may be discontinued by the board of trustees until his withdrawal of such refusal; and if his refusal continues for one year, all his rights in and to his pension may be revoked by the board of trustees.
6. If it is determined that a disability beneficiary is engaged in a gainful occupation or if the medical board reports and certifies to the board of trustees that a disability beneficiary is able to engage in a gainful occupation paying more than the difference between his disability retirement benefit and the current rate of compensation for the position which he held at the time of his disability retirement, the board of trustees may reduce his retirement benefit to an amount at which his total retirement benefit together with the amount earnable by him equals the current rate of compensation for the position which he held at the time of his disability retirement, as determined by the board of trustees. The board of trustees may make further changes in his disability benefit in response to further change in his earning capacity, provided that the new pension shall not cause the total of his disability retirement benefit together with the amount earnable by him to exceed the current rate of compensation, as determined by the board of trustees, for the position which he held at the time of his disability retirement.

History. Ga. L. 1943, p. 640, § 5; Ga. L. 1950, p. 261, § 5; Ga. L. 1953, Jan.-Feb. Sess., p. 373, § 1; Ga. L. 1953, Nov.-Dec. Sess., p. 114, §§ 2, 3; Ga. L. 1956, p. 400, § 1; Ga. L. 1961, p. 392, § 3; Ga. L. 1963, p. 542, § 2; Ga. L. 1965, p. 267, §§ 1, 2; Ga. L. 1965, p. 438, § 5; Ga. L. 1969, p. 388, § 2; Ga. L. 1970, p. 217, §§ 3, 4; Ga. L. 1972, p. 140, § 3; Ga. L. 1972, p. 896, § 3; Ga. L. 1973, p. 905, § 1; Ga. L. 1974, p. 1023, §§ 3, 4; Ga. L. 1982, p. 3, § 47; Ga. L. 1992, p. 2180, § 1; Ga. L. 1993, p. 86, § 1; Ga. L. 1996, p. 302, § 1; Ga. L. 2010, p. 427, §§ 9, 10/HB 969.

The 2010 amendment, effective May 24, 2010, substituted “60” for “62” at the end of paragraph (c)(2) and twice in subsection (e).

Editor’s notes.

Ga. L. 1992, p. 2180, § 1, which would have amended subsection (a) and added subsection (a.1) of this Code section, was not concurrently funded as required by Code Section 47-20-50 and, therefore, did not become law and was repealed on July 1, 1992. See the state auditor’s report at Ga. L. 1992, p. CDV.

47-3-123. Benefits payable upon the death of a member before retirement.

1. Upon death of any member in service, the beneficiary nominated by the member by means of a written designation duly executed and filed with the board of trustees shall be entitled to:
   1. A cash refund of the member’s contributions and interest accumulated at the date of the member’s death;
   2. A monthly benefit computed in the same manner as though the member had retired as of the date of death on either a service retirement allowance as provided for in Code Section 47-3-120 or a disability retirement allowance as provided for in Code Section 47-3-122 and elected option two, whichever calculation produces the larger benefit; or
   3. A choice of electing the benefits under either paragraph (1) or (2) of this subsection.

      The benefit to which the beneficiary is entitled shall depend on the beneficiary designation form on file with the retirement system and the deceased member’s creditable service. In order for a beneficiary to be eligible for a monthly death benefit under paragraph (2) or (3) of this subsection, the deceased member must have had a minimum of ten years of creditable service at the time of death. The nearest year of the attained ages of both the member and the beneficiary at the time of the member’s death will be used in the application of appropriate actuarial tables and in determining the monthly benefits of the beneficiary. A monthly death benefit shall commence the first day of the month following the month in which the member’s death occurred.

2. Upon the death of a member in service who has not named a beneficiary on a beneficiary designation form filed with the retirement system and who has:
   1. Less than ten years of creditable service, the death benefit shall consist of a refund to his surviving spouse of the member’s accumulated contributions and, if there is no surviving spouse, to the deceased member’s estate;
   2. Ten or more years of creditable service and no surviving spouse, then the death benefit shall consist of a refund to his estate of the member’s accumulated contributions; or
   3. Ten or more years of creditable service and a surviving spouse, then the death benefit, at the option of the surviving spouse, shall consist of a refund to the surviving spouse of the member’s accumulated contributions or the payment to the surviving spouse of the monthly benefit under paragraph (2) of subsection (a) of this Code section in accordance with the amount of creditable service of the deceased member.
3. Upon the death of a member in service with more than ten years of creditable service and then thereafter the death of the beneficiary nominated by the member by means of a written designation duly executed and filed with the board of trustees, or where no beneficiary was so designated by the member and the member was survived by the member’s spouse, the death of the member’s spouse, in the event that the designated beneficiary of the member chose to receive a monthly benefit pursuant to paragraph (2) of subsection (a) of this Code section and the total monthly benefits paid to such designated beneficiary prior to his or her death did not equal or exceed the member’s accumulated contributions at the time of the member’s death, or where no beneficiary was designated and the surviving spouse of the member chose to receive monthly benefits pursuant to paragraph (3) of subsection (b) of this Code section and the monthly benefits paid to the member’s spouse prior to his or her death did not equal or exceed the member’s accumulated contributions at the time of the member’s death, the difference shall be refunded to the person designated in writing by the member to receive such a refund of this difference. If no such person is designated to receive this difference or if such designated person has predeceased the member’s designated beneficiary or spouse, this difference shall be paid to the estate of the designated beneficiary or where no person was designated by the member as beneficiary, to the estate of the member’s spouse.

History. Ga. L. 1965, p. 267, §§ 3, 4; Ga. L. 1973, p. 905, § 2; Ga. L. 1974, p. 1023, § 5; Ga. L. 1978, p. 1442, § 1; Ga. L. 1984, p. 998, § 2.

47-3-124. Application of minimum retirement allowances to persons who retired pursuant to county, municipal, or local board of education retirement or pension systems.

1. As used in this Code section, the term:
   1. “Local retirement allowance” means the retirement or pension allowance payable by a local retirement system to a locally retired teacher.
   2. “Local retirement system” means a retirement or pension system of a county, municipality, or local board of education which includes teachers as members thereof or which is paying retirement or pension allowances to locally retired teachers.
   3. “Locally retired teacher” means a teacher who has retired or hereafter retires pursuant to a local retirement system.
   4. “Total retirement allowance” means the local retirement allowance plus any amounts which are payable by the board of trustees to the locally retired teacher pursuant to the provisions of this chapter other than this Code section.
2. Any other provisions of this chapter or any other law to the contrary notwithstanding, the minimum retirement allowance provided by subsection (a) of Code Section 47-3-120 shall be applicable to locally retired teachers who, for such purposes, shall be deemed to be members of this retirement system. In determining the minimum retirement allowance payable under subsection (a) of Code Section 47-3-120 to a locally retired teacher, credit shall be given for all teaching service prior to January 1, 1945, under the local retirement system if the local retirement system did not allow its teachers to establish credit for any such service. Subject to the provisions of subsections (c), (d), and (e) of this Code section, for each locally retired teacher whose total retirement allowance is less than the minimum retirement allowance provided for by subsection (a) of Code Section 47-3-120, the board of trustees shall pay monthly directly to such locally retired teacher an amount equal to the difference between the total retirement allowance and the minimum retirement allowance.
3. As applied to locally retired teachers who retired prior to July 1, 1986:
   1. The provisions of this Code section shall not decrease the amount payable by the board of trustees to an amount less than the amount payable pursuant to the authority of this Code section prior to July 1, 1986;
   2. Increases in the local retirement allowance granted on or after July 1, 1986, by the local retirement system shall cause the amount payable by the board of trustees pursuant to the authority of this Code section to be decreased in the same amount as the increase granted by the local retirement system; and
   3. Increases in the total retirement allowance payable to a locally retired teacher which hereafter result from new or increased allowances paid by the board of trustees to the locally retired teacher pursuant to provisions of this chapter other than this Code section and Code Section 47-3-126.2 shall not decrease the amount payable by the board of trustees pursuant to the authority of this Code section.
4. As applied to locally retired teachers who retire on or after July 1, 1986:
   1. Increases in the local retirement allowance granted after retirement by the local retirement system shall cause the amount payable by the board of trustees pursuant to the authority of this Code section to be decreased in the same amount as the increase granted by the local retirement system; and
   2. Increases after retirement in the total retirement allowance payable to a locally retired teacher which result from new or increased allowances paid by the board of trustees to the locally retired teacher pursuant to provisions of this chapter other than this Code section shall not decrease the amount payable by the board of trustees pursuant to the authority of this Code section.
5. Notwithstanding the provisions of subsections (c) and (d) of this Code section, if the minimum retirement allowance provided for by subsection (a) of Code Section 47-3-120 is increased on or after July 1, 1986, the amount payable by the board of trustees to a locally retired teacher pursuant to the authority of this Code section shall be the greater of either of the following amounts:
   1. The amount necessary to increase the sum of the total retirement allowance plus the amount payable pursuant to the authority of this Code section to an amount equal to the increased minimum retirement allowance; or
   2. The same amount which the board of trustees was paying pursuant to the authority of this Code section on the date the increase in the minimum retirement allowance became effective if the total retirement allowance payable on that date exceeds the increased minimum retirement allowance.

History. Ga. L. 1974, p. 1139, § 1; Ga. L. 1978, p. 237, § 1; Ga. L. 1979, p. 1004, § 2; Ga. L. 1981, p. 411, § 1; Ga. L. 1982, p. 3, § 47; Ga. L. 1986, p. 620, § 2.

47-3-125. Application of increases in retirement benefits to persons who retired pursuant to county, municipal, or local board of education retirement or pension systems.

On and after July 1, 1980, and to the extent that the necessary funds are appropriated therefor by the General Assembly, whenever the retirement benefits of beneficiaries under this chapter are increased pursuant to Code Section 47-3-126, the board of trustees shall make a corresponding increase in the retirement benefits of retired public school teachers who retired prior to July 1, 1978, pursuant to a county, municipal, or local board of education retirement or pension system. Such corresponding increase shall be equivalent to the percentage increase in retirement benefits of beneficiaries under this chapter. For the purposes of this Code section, such retired public school teachers shall be deemed to be members of the retirement system. The board of trustees shall pay directly to each such retired public school teacher the increased retirement benefits provided for in this Code section. Increases in retirement benefits granted on and after July 1, 1980, to such retired public school teachers by a county, municipal, or local board of education retirement or pension system shall not reduce or replace the increase in retirement benefits payable to such retired public school teachers under this Code section. If the General Assembly at any time appropriates some but not all of the funds necessary to fund the increase in retirement benefits under this Code section, then the increased retirement benefit otherwise payable under this Code section shall be reduced pro rata by the board of trustees in accordance with the funds actually appropriated by the General Assembly for such purpose.

History. Ga. L. 1980, p. 1783, § 1; Ga. L. 1982, p. 3, § 47.

47-3-126. Postretirement benefit adjustments.

The board of trustees is authorized to adopt a method of providing postretirement benefit adjustments for a beneficiary in his postretirement years. Such method of adjustment may result in the adoption by the board of trustees of a method of financing other than that described in paragraphs (1) through (3) of Code Section 47-3-43 and shall be based upon:

1. Recommendation of the actuaries for the board of trustees; and
2. Maintaining the actuarial soundness of the system.

   The board of trustees may specify a minimum age which a beneficiary must have attained in order to be eligible for the postretirement benefit adjustment.

History. Ga. L. 1969, p. 391, § 1; Ga. L. 1971, p. 573, § 1; Ga. L. 1975, p. 1601, § 1; Ga. L. 1977, p. 1011, § 1.

47-3-126.1. Postretirement benefit adjustments effective July 1, 1984.

1. As used in this Code section, the term “beneficiary” shall have the meaning specified in paragraph (7) of Code Section 47-3-1 and shall also mean and include any retired public school teacher who retired pursuant to any county, municipal, or local board of education retirement or pension system.
2. Subject to the limitations of subsection (c) of this Code section, effective July 1, 1984, the monthly retirement benefit of each beneficiary shall be increased by a percentage which varies in accordance with the time of retirement as follows:

   Click to view

3. The full percentage increase provided for in subsection (b) of this Code section shall apply only to those beneficiaries who had 20 or more years of creditable service at the time of retirement. For those beneficiaries who had at least ten but less than 20 years of creditable service at the time of retirement, the monthly benefit increase provided for by subsection (b) of this Code section shall be reduced by 5 percent for each year less than 20 years of creditable service. Beneficiaries who had less than ten years of creditable service shall not receive an increase in their monthly retirement benefit under this Code section. No retirement benefit shall exceed $1,500.00 per month as a result of an increase in the monthly retirement benefit under this Code section.
4. The implementation of the monthly retirement benefit increases provided for by this Code section shall be contingent upon appropriations by the General Assembly specifically for the purpose of funding the provisions of this Code section. In the event the General Assembly appropriates an amount which is insufficient to fund fully the benefit increases provided for by this Code section, the benefit increases shall be reduced pro rata in accordance with the amount actually appropriated, and, in that event, the provisions of this Code section shall remain effective until, in subsequent annual appropriations, the benefit increases provided for in this Code section are fully funded and implemented. When fully funded and implemented, this Code section shall not provide any authority for the board of trustees to grant additional postretirement benefit adjustments, but this Code section shall not supersede or repeal the authority granted to the board of trustees by Code Section 47-3-126.

Time of Retirement Percentage Increase Prior to July 1, 1964 20.0 July 1, 1964, through June 30, 1965 19.5 July 1, 1965, through June 30, 1966 18.0 July 1, 1966, through June 30, 1967 16.5 July 1, 1967, through June 30, 1968 15.0 July 1, 1968, through June 30, 1969 13.5 July 1, 1969, through June 30, 1970 12.0 July 1, 1970, through June 30, 1971 10.5 July 1, 1971, through June 30, 1972 9.0 July 1, 1972, through June 30, 1973 7.5 July 1, 1973, through June 30, 1974 6.0 July 1, 1974, through June 30, 1975 5.0 July 1, 1975, through June 30, 1976 4.0 July 1, 1976, through June 30, 1977 3.0 July 1, 1977, through June 30, 1978 2.0 July 1, 1978, through June 30, 1980 1.0 After June 30, 1980 0

History. Code 1981, § 47-3-126.1 , enacted by Ga. L. 1984, p. 990, § 1; Ga. L. 2000, p. 131, § 1.

47-3-126.2. Postretirement benefit adjustments effective July 1, 1986.

1. As used in this Code section, the term “beneficiary” shall have the meaning specified in paragraph (7) of Code Section 47-3-1 and shall also mean:
   1. Any retired teacher who retired pursuant to any county, municipal, or local board of education retirement or pension system;
   2. The surviving spouse of any retired teacher who retired pursuant to a county, municipal, or local board of education retirement or pension system if such surviving spouse is eligible to receive and is receiving a monthly benefit pursuant to the local retirement or pension system; and
   3. The surviving spouse of a teacher who was a member of a county, municipal, or local board of education retirement or pension system and who died prior to retirement if such surviving spouse is eligible to receive and is receiving a monthly benefit pursuant to the local retirement or pension system.
2. Effective July 1, 1986, the monthly retirement benefit of each beneficiary who was receiving a benefit on July 1, 1981, shall be increased by:
   1. One dollar for each full year of creditable service which the beneficiary had at the time of retirement; plus
   2. One dollar for each full year which has elapsed from the date of retirement until July 1, 1981.
3. When the postretirement benefit adjustment provided by this Code section has been granted, there shall be no further postretirement benefit adjustments pursuant to the authority of this Code section.

History. Code 1981, § 47-3-126.2 , enacted by Ga. L. 1986, p. 620, § 3; Ga. L. 2000, p. 131, § 1.

47-3-126.3. Postretirement benefit adjustments.

1. As used in this Code section, the term “beneficiary” shall have the meaning specified in paragraph (7) of Code Section 47-3-1 and shall also mean and include any retired public school teacher who retired pursuant to any county, municipal, or local board of education retirement or pension system.
2. Subject to the limitations of subsection (c) of this Code section, effective July 1, 1988, the monthly retirement benefit of each beneficiary shall be increased by a percentage which varies in accordance with the time of retirement as follows:

   Click to view

3. The full percentage increase provided for in subsection (b) of this Code section shall apply only to those beneficiaries who had 20 or more years of creditable service at the time of retirement. For those beneficiaries who had at least ten but less than 20 years of creditable service at the time of retirement, the monthly benefit increase provided for by subsection (b) of this Code section shall be reduced by 5 percent for each year less than 20 years of creditable service. Beneficiaries who had less than ten years of creditable service shall not receive an increase in their monthly retirement benefit under this Code section. No one person’s retirement benefit or combination of retirement benefits shall exceed $1,500.00 per month as a result of an increase in the monthly retirement benefit under this Code section.

Time of Retirement Percentage Increase Prior to July 1, 1964 15.0 July 1, 1964, through June 30, 1969 13.0 July 1, 1969, through June 30, 1970 10.0 July 1, 1970, through June 30, 1971 8.0 July 1, 1971, through June 30, 1972 7.0 July 1, 1972, through June 30, 1973 6.0 July 1, 1973, through June 30, 1974 5.5 July 1, 1974, through June 30, 1975 5.0 July 1, 1975, through June 30, 1976 4.0 July 1, 1976, through June 30, 1977 3.5 July 1, 1977, through June 30, 1978 3.0 July 1, 1978, through June 30, 1979 2.5 July 1, 1979, through June 30, 1980 2.0 July 1, 1980, through June 30, 1981 1.5 July 1, 1981, through June 30, 1982 1.0 July 1, 1982, through June 30, 1983 0.5 July 1, 1983, through June 30, 1984 0.5 After June 30, 1984 0.0

History. Code 1981, § 47-3-126.3 , enacted by Ga. L. 1988, p. 343, § 2; Ga. L. 2000, p. 131, § 1.

47-3-126.4. Postretirement benefit for beneficiary.

1. As used in this Code section, the term “beneficiary” shall have the meaning specified in paragraph (7) of Code Section 47-3-1.
2. Subject to the limitations of subsection (c) of this Code section, effective July 1, 2006, the monthly retirement benefit of each beneficiary shall be increased by a percentage which varies in accordance with the time of retirement as follows:

   Click to view

3. The full percentage increase provided for in subsection (b) of this Code section shall apply only to those beneficiaries who had 20 or more years of creditable service at the time of retirement. For those beneficiaries who had at least ten but less than 20 years of creditable service at the time of retirement, the monthly benefit increase provided for by subsection (b) of this Code section shall be reduced by 5 percent for each year less than 20 years of creditable service. Beneficiaries who had less than ten years of creditable service shall not receive an increase in their monthly retirement benefit under this Code section.
4. Any county, municipal, or local board of education is authorized, but not required, to provide a postretirement benefit increase as provided in this Code section to any teacher who retired under a public retirement system or fund maintained by such county, municipal, or local board of education, provided that:
   1. The actuary for the fund certifies that such increase would not result in any unfunded accrued liability as to such retirement system; or
   2. The affected political subdivision appropriates sufficient funds to cover the actuarial cost of granting such benefit.

Time of Retirement Percentage Increase Prior to July 1, 1974 10.0 July 1, 1974, through June 30, 1982 6.0 July 1, 1982, through June 30, 1987 2.0 After June 30, 1987 0.0

History. Code 1981, § 47-3-126.4 , enacted by Ga. L. 2006, p. 696, § 1/HB 400.

47-3-127. Effect of restoration to service on retirement allowances; creditable service after restoration to service.

1. If, except as provided in Code Section 47-3-127.1, a beneficiary is restored to service as a teacher, he or she may elect:
   1. Cessation of his or her retirement allowance, in which case he or she shall again become a contributing member of the retirement system and be governed by the retirement provisions of this chapter; or
   2. Not to reinstate his or her membership in the retirement system, in which case his or her retirement benefits shall be suspended during the period of time he or she is restored to service. Upon cessation of such service, his or her prior retirement allowance shall be resumed.

      If the returning beneficiary fails to elect either choice, his or her status shall be as if he or she had elected paragraph (1) of this subsection.

2. Anything in this chapter to the contrary notwithstanding, any prior service certificate on the basis of which a member’s creditable service was computed at the time of his retirement shall be restored to full force and effect upon his restoration to service. Upon his subsequent retirement he shall be credited with all his service as a member, including service rendered after restoration to service. If he is restored to service on or after attaining age 50, his retirement benefits upon subsequent retirement shall not exceed the sum of the pension which he was receiving immediately prior to his last restoration to membership and the pension payable in respect to his subsequent service, except as provided in subsection (c) of this Code section, provided that if he has served at least two school years as a contributing member after restoration to service and if he reimburses the retirement system for any retirement benefits received from the retirement system during his retirement, plus regular interest, such person shall receive credit for any prior creditable service; and upon subsequent retirement he shall be credited with all his service as a member, which service shall all be counted in determining his retirement benefits upon subsequent retirement. He shall not be limited to the retirement benefits he was receiving prior to his last restoration to membership in the retirement system.
3. The retirement benefits payable to a beneficiary who retired prior to July 1, 1961, who was restored to service and who subsequently retired on or after July 1, 1961, shall be determined under the pension provisions in effect at the time of that subsequent retirement, provided that such member completed at least one year of creditable service subsequent to such restoration to service.
4. Anything in this chapter to the contrary notwithstanding, a beneficiary may elect to return to service on an hourly basis as a classroom aide, provided such service is less than full time, or as a substitute teacher without reinstating his membership in the system. If such election is made, he shall continue to receive his retirement benefits and any postretirement benefit adjustments granted, if any, during such part-time service. Such part-time service shall not constitute creditable service and such beneficiary shall not be entitled to a recomputation of retirement benefits upon a cessation of part-time service.
5. 1. A beneficiary of this retirement system shall be deemed to be restored to service within the meaning of this Code section if, except as otherwise provided in Code Section 47-3-127.1, such beneficiary is employed by an employer:
      1. In a position previously held by a teacher; or
      2. In a capacity which would normally be held by a teacher, as determined by the board of trustees, whether employed directly or indirectly, for which the compensation is greater than one-half of the beneficiary’s average annual compensation used to calculate his or her retirement benefit or the beneficiary’s final compensation at the time of his or her retirement, whichever is larger; provided, however, that such amount shall be increased by any annual cost-of-living adjustment reflected in the state teacher salary schedule.
   2. If an employer employs a beneficiary in any manner specified in paragraph (1) of this subsection during the calendar month of the effective date of the beneficiary’s retirement, the employer shall reimburse the retirement system for all benefits wrongly paid to the beneficiary.
   3. If an employer employs a beneficiary in any manner specified in paragraph (1) of this subsection any time after the last day of the calendar month of the effective date of the beneficiary’s retirement, the employer shall so notify the board of trustees, stating the beneficiary’s name, salary, number of hours, whether the beneficiary is employed as a teacher, and such other information as the board of trustees requests, and the employer shall reimburse the retirement system for all benefits wrongly paid to the beneficiary.
   4. It shall be the duty of a beneficiary of this retirement system to notify an employer of his or her status as a beneficiary prior to accepting employment with that employer. If a beneficiary fails to so notify an employer and as a result the employer becomes obligated to this retirement system pursuant to paragraph (2) or (3) of this subsection, the beneficiary shall be liable to the employer for any amount the employer is obligated to pay to this retirement system.
   5. If an employer who is obligated to this retirement system pursuant to paragraph (2) or (3) of this subsection fails to pay the amount due, such amount shall be deducted from any funds payable to the employer by the state, including without limitation the Department of Education and the board of regents, and paid to the board of trustees of this retirement system.

History. Ga. L. 1943, p. 640, § 6; Ga. L. 1962, p. 723, § 15; Ga. L. 1969, p. 431, § 1; Ga. L. 1972, p. 896, § 4; Ga. L. 1983, p. 949, § 1; Ga. L. 1998, p. 620, § 1; Ga. L. 1999, p. 866, § 1; Ga. L. 2000, p. 131, § 1; Ga. L. 2002, p. 585, §§ 1, 2.

47-3-127.1. Full-time employment of beneficiaries permitted under limited conditions; required employer contributions; areas of highest need.

1. From July 1, 2022, until June 30, 2026, notwithstanding the provisions of Code Section 47-3-127, to the extent and under the conditions provided for in this Code section, a public school system may employ a beneficiary who has obtained 30 years of creditable service in this retirement system in a full-time capacity as a certified teacher of pre-kindergarten through grade 12 who has as his or her primary responsibility the academic instruction of students in a classroom in an area of highest need determined for the RESA to which such public school system is assigned, provided that at least one year has expired from the effective date of such beneficiary’s retirement and he or she was not restored to service as a teacher pursuant to Code Section 47-3-127 during such period of time.
2. 1. An individual employed as described in subsection (a) of this Code section shall remain a beneficiary and shall continue to receive his or her retirement allowance and any postretirement benefit adjustments for which he or she is eligible; provided, however, that such service shall not constitute creditable service and shall not entitle such beneficiary to a recomputation of retirement benefits upon cessation of such service.
   2. It shall be the duty of each beneficiary to notify an employer of his or her status as a beneficiary prior to accepting employment with such employer.
3. 1. Within 30 days of employing a beneficiary pursuant to this Code section, such employer shall notify the board of trustees of such beneficiary’s name, the amount of his or her earnable compensation, a description of any other forms of remuneration to be made, the number of hours to be worked, job responsibilities, and other such information as the board of trustees may prescribe.
   2. An employer that employs a beneficiary pursuant to subsection (a) of this Code section shall pay to the retirement system an amount equal to the product of:
      1. The combination of the rate required by this chapter for employer contributions and employee contributions; and
      2. The earnable compensation of such beneficiary.
   3. A beneficiary shall not receive creditable service from or access to contributions made as a result of payments required by paragraph (2) of this subsection, and he or she shall be considered by the retirement system solely as a beneficiary.
   4. If an employer that is obligated to make contributions or reimbursements to the retirement system pursuant to this Code section fails to make such contributions, any unpaid amounts shall be deducted from any funds payable to such employer by the state, including without limitation the Department of Education and the Board of Regents of the University System of Georgia, and shall be paid to the retirement system.
4. 1. As used in this Code section, “area of highest need” means one of the three content areas for which there are the greatest percentages of unfilled positions for classroom teachers in a RESA.
   2. The areas of highest need shall be determined for each RESA annually by the Department of Education after consultation with the Professional Standards Commission. Such determinations shall be based upon a five-year average review of a survey reported by local school systems to the Department of Education. The areas of highest need for each RESA shall be reported to the retirement system on an annual basis beginning July 1, 2022, and ending July 1, 2025.
5. Prior to July 1, 2025, the state auditor shall conduct and publish a performance audit concerning the provisions of this Code section to include a determination of the value and necessity of the full-time employment of beneficiaries as permitted by this Code section, as well as the effects of such employment on the local school systems, the Teachers Retirement System of Georgia, and the teacher workforce as a whole for this state.
6. The provisions of this Code section shall not become part of the employment contract and shall be subject to future legislation.

History. Code 1981, § 47-3-127.1 , enacted by Ga. L. 2022, p. 162, § 1/HB 385.

Effective date.

This Code section became effective July 1, 2022.

Code Commission notes.

Pursuant to Code Section 28-9-5, in 2022, “as well as” was substituted for “as well” in the middle of subsection (e).

Editor’s notes.

This Code section formerly pertained to the employment of retired teachers in teaching or other capacities. The former Code section was based on Code 1981, § 47-3-127.1 , enacted by Ga. L. 2002, p. 585, § 3; Ga. L. 2003, p. 139, § 1; Ga. L. 2004, p. 107, § 22; Ga. L. 2004, p. 1061, § 1; Ga. L. 2005, p. 533, § 1/HB 495; Ga. L. 2008, p. 1094, § 1/SB 327; Ga. L. 2009, p. 368, § 1/SB 48; Ga. L. 2012, p. 667, § 1/HB 208. It was repealed by Ga. L. 2012, p. 667, § 1/HB 208, effective June 30, 2013.

47-3-128. Payment of accumulated contributions upon request after termination of membership; payment of taxable portion to eligible retirement plan.

If a person’s membership ceases other than by death or retirement from this retirement system, the amount of his or her accumulated contributions to this retirement system shall be payable to the member upon such person’s request after the date the person has terminated employment with a school system, institution of higher learning, or agency covered by this retirement system. The board of trustees shall allow a person requesting such payment of accumulated contributions to elect to have the taxable portion of such payment made directly to an eligible retirement plan as defined in the federal Internal Revenue Code.

History. Ga. L. 1943, p. 640, § 5; Ga. L. 1964, p. 669, § 2; Ga. L. 1966, p. 513, § 3; Ga. L. 1969, p. 388, § 3; Ga. L. 1971, p. 620, § 2; Ga. L. 1993, p. 732, § 1; Ga. L. 2005, p. 535, § 15/HB 460.

47-3-129. Rights when retire before 60 with ten years of service or 20 years before 1954; reestablishment of credits earned before that retirement.

1. Any other provisions of this chapter to the contrary notwithstanding, the right to the service retirement benefit under this chapter shall vest in a member who withdraws from service prior to attaining 60 years of age, provided that he has completed at least ten years of creditable service and has not withdrawn his contributions. Such member shall, upon filing an application as provided in this chapter, become entitled to service retirement benefit upon his attainment of the age of 60 or at his option at any date subsequent thereto. The service retirement benefit of any such member shall be as set forth in this chapter, based on the total credits accrued at the date of his withdrawal from service; or, if such member should die before filing such application, the maximum benefits payable shall be limited to the member’s accumulated contributions at the time of his withdrawal from service; and nothing in this chapter shall be construed as providing for any benefits prior to attaining age 60, other than a return of the contributions in case of death. Any other provisions of this chapter to the contrary notwithstanding, this Code section shall inure retroactively to the benefit of all members who completed at least 20 years’ creditable service prior to January 1, 1954, and who have not withdrawn their contributions.
2. If a member returns to active service in the public schools or the University System of Georgia for one year or more prior to age 60, he may reestablish such credits that he had at the time he withdrew from active service and such credits in which he had a vested right to a service retirement benefit under this Code section by paying a fee of 25 percent of his last annual salary prior to freezing his credits or the applicable accrued regular interest on his annuity account from the date of freezing to date of payment, whichever is greater.

History. Ga. L. 1958, p. 690, § 1; Ga. L. 1961, p. 352, § 1; Ga. L. 1963, p. 542, § 3; Ga. L. 1973, p. 784, § 1; Ga. L. 1974, p. 1023, §§ 1, 7; Ga. L. 1977, p. 825, § 5; Ga. L. 2000, p. 131, § 1.

47-3-130. Commencement of benefits under this retirement system; retirement after January 1, 1943, but before the commencement date.

No member shall retire or receive benefits under this retirement system prior to the commencement date; but any person eligible for service retirement or disability benefits after January 1, 1943, and prior to the commencement date shall be entitled to the benefits provided by this chapter, even though he is not a teacher on the commencement date.

History. Ga. L. 1943, p. 640, § 5.

47-3-140. Application of other state funded pension or retirement benefits to members and beneficiaries of this retirement system.

Except as specifically provided in this chapter, no other provision of law which provides wholly or partly at the expense of this state for pensions or retirement benefits for teachers in the state, their surviving spouses, or their dependents shall apply to members or beneficiaries of this retirement system, their surviving spouses, or their dependents, provided that nothing in this chapter shall prevent the governing boards of the public school systems of the state and the Board of Regents of the University System of Georgia from making provision for supplementing the retirement and pension allowances of members of the retirement system.

History. Ga. L. 1943, p. 640, § 13; Ga. L. 1949, p. 1197, § 2; Ga. L. 1981, p. 698, § 1.

Cross references.

Authority of governing boards of public school systems and board of regents to provide supplemental retirement and pension allowances, §§ 20-1-2 , 20-1-4 .

47-3-141. Attempts to defraud the retirement system by means of false statements or falsified records; adjustment of erroneous payments.

1. Any person who knowingly makes any false statements or falsifies or permits to be falsified any records of the retirement system in any attempt to defraud the retirement system, as a result of such act, shall be guilty of a misdemeanor and on conviction shall be punished by a fine not exceeding $500.00, imprisonment not exceeding 12 months, or both.
2. If any change or error in the records of the retirement system results in any member or beneficiary receiving from the retirement system more or less than he would have been entitled to receive had the records been correct, the board of trustees shall have the power to correct such error and to adjust the payments as far as practicable in such a manner that the actuarial equivalent of the benefit to which such member or beneficiary was correctly entitled shall be paid.

History. Ga. L. 1943, p. 640, § 11.

47-3-142. Rights and benefits of persons convicted of murder, voluntary manslaughter, or conspiracy to commit either upon a member or retiree.

No person who commits or conspires to commit the murder or voluntary manslaughter of a member or retiree shall receive any refund of contributions or retirement benefits under this chapter upon the death of the member or retiree, even though the person so killing or conspiring is the named beneficiary for such refund of contributions or retirement benefits. A plea of guilty or a judicial finding of guilt, not reversed or otherwise set aside as to any of such crimes, shall be prima-facie evidence of guilt in determining rights under this chapter. All right, interest, and entitlement to any such refund of contributions or retirement benefits shall go to the secondary beneficiary designated by the member or retiree, if the secondary beneficiary is living, upon the death of the member or retiree, otherwise to the member’s or retiree’s estate.

History. Ga. L. 1979, p. 918, § 1.

47-4-1. Short title.

This chapter shall be known and may be cited as the “Public School Employees Retirement System Act.”

History. Ga. L. 1969, p. 998, § 1.

47-4-2. Definitions.

As used in this chapter, the term:

1. “Accumulated contributions” means the sum of all of the amounts deducted from the earnable compensation of a member and paid by the member to establish or reestablish credit for service, which amounts are credited to the member’s individual account in this retirement system, together with regular interest thereon.
2. “Actuarial equivalent” means a benefit of equal value when computed at regular interest upon the basis of the mortality tables adopted by the board.
3. “Beneficiary” means the living person or persons who are entitled to receive any benefits upon the death of a member and who were designated by the member by written notice to the board. If the person or persons so designated are not living at the time of the death of the member, the beneficiary shall be the estate of the member.
4. “Board” means the board of trustees established under Code Section 47-4-22 to administer the retirement fund and which is authorized to manage and control the retirement system.
5. “Commencement date” means July 1, 1970, or as soon thereafter as the board shall determine for the commencement of employer and employee contributions.
6. “Contributions” means the employer and employee contributions to the retirement system provided for in Code Section 47-4-60.
7. “Creditable service” means all years and completed months (expressed as a fraction of a year) of prior service and membership service.
8. Reserved.
9. “Early retirement date” means the date of retirement under subsection (b) of Code Section 47-4-100.
10. “Employer” means the State of Georgia.
11. “Fund” means the Public School Employees Retirement Fund created by this chapter.
12. “Joint annuitant” means the person designated to receive benefits payable on the death of a member, as provided in Option A.
13. “Local unit of administration” means any county or independent board of education or political subdivision employing public school employees.
14. “Member” means any public school employee in the membership of the retirement system.
15. “Membership service” means service which is rendered as a public school employee while a member of the retirement system and for which credit is allowable under Code Section 47-4-80.
16. “Normal retirement date” means the date of retirement under subsection (a) of Code Section 47-4-100.
17. “Option A” and “Option B” mean the optional forms set forth in Code Section 47-4-102 in which a member may elect to receive his retirement benefits.
18. “Prior service” means service which is rendered as a public school employee prior to the commencement date and for which credit is allowable.
19. “Public school” means any day school conducted within the state under the authority and supervision of a duly elected or appointed county or independent board of education.
20. “Public school employee” or “employee” means all those employees of public schools including postsecondary vocational-technical schools governed by the Technical College System of Georgia who are not eligible for membership in the Teachers Retirement System of Georgia or the Employees’ Retirement System of Georgia. The term specifically includes, but is not limited to, school bus drivers, school lunchroom personnel, school maintenance personnel, and school custodial personnel. The term does not include teachers or any school personnel who are now, or may hereafter become, covered by the Teachers Retirement System of Georgia or the Employees’ Retirement System of Georgia, any person on the payroll of a third party with whom an employer has contracted for the provision of such person’s services, or any person classified by an employer as other than a common law employee for federal tax purposes, even if a court or administrative agency determines that such person is a common law employee and not an independent contractor for federal tax purposes. Certain public school employees, as defined in this paragraph, shall have the option to become members of the Teachers Retirement System of Georgia in accordance with subsection (d) of Code Section 47-4-40 or to become members of the Employees’ Retirement System of Georgia in accordance with subsection (e) of Code Section 47-4-40, and except as provided by such subsections, any public school employee becoming a member of the Teachers Retirement System of Georgia or the Employees’ Retirement System of Georgia shall cease to be a member of the retirement system created by this chapter.
21. “Regular interest” means compound interest at such rate as shall be determined by the board from time to time, and initially to be set at 4 percent.
22. “Retirement system” means the Public School Employees Retirement System created by this chapter.
23. “Service” means service rendered as a public school employee.

History. Ga. L. 1969, p. 998, § 2; Ga. L. 1976, p. 577, § 1; Ga. L. 1987, p. 575, § 11; Ga. L. 1988, p. 1742, § 5; Ga. L. 1989, p. 52, § 1; Ga. L. 2005, p. 535, § 16/HB 460; Ga. L. 2008, p. 562, § 1/SB 434; Ga. L. 2009, p. 947, § 20/HB 202; Ga. L. 2010, p. 1207, § 48/SB 436.

The 2008 amendment, effective July 1, 2008, substituted “Technical College System of Georgia” for “Department of Technical and Adult Education” in the first sentence of paragraph (20).

The 2009 amendment, effective May 11, 2009, substituted “the sum of all of the amounts deducted from the earnable compensation of a member and paid by the member to establish or reestablish credit for service, which amounts are credited to the member’s individual account in this retirement system” for “an employee’s contributions” near the middle of paragraph (1).

The 2010 amendment, effective July 1, 2010, substituted “Reserved.” for the former provisions of paragraph (8), which read: “ ‘Delayed retirement date’ means the date of retirement under subsection (b) of Code Section 47-4-100.”; and substituted “subsection (b)” for “subsection (d)” in the middle of paragraph (9).

Editor’s notes.

Ga. L. 2005, p. 535, § 16, which amended this Code section, purported to amend Code Section 47-4-1 but actually amended Code Section 47-4-2.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-4-20. Creation and administration of the retirement system; corporate powers and privileges; rights in actions; name under which retirement system business shall be transacted.

There is created a retirement system which shall be placed under the management and control of the board for the purposes of providing retirement benefits and other benefits under this chapter for public school employees. It shall be a budget unit of the state government and shall have the power and privileges of a corporation and the right to bring and defend actions and to implead and be impleaded. It shall be known as the “Public School Employees Retirement System,” and by such name all of its business shall be transacted, all of its funds shall be invested, and all of its cash, securities, and other property shall be held.

History. Ga. L. 1969, p. 998, § 3.

47-4-21. Creation and administration of the retirement fund.

There is created the Public School Employees Retirement Fund, which shall be administered by the board.

History. Ga. L. 1969, p. 998, § 11.

47-4-22. Membership of the board; expenses and per diem; quorum for the transaction of business; chairman, secretary, and treasurer of the board.

1. The board shall be composed of all members of the Board of Trustees of the Employees’ Retirement System of Georgia and two additional members appointed by the Governor. The first two members appointed by the Governor shall be appointed to take office on July 1, 1984. One of such members shall be appointed for an initial term of two years and the other for an initial term of four years and until their successors are appointed and qualified. Thereafter, successors shall be appointed to take office on the date of the expiration of the respective terms of office for terms of four years and until their successors are appointed and qualified. In the event of a vacancy for any reason in the membership of the board appointed by the Governor, the Governor shall appoint a person to fill the vacancy for the unexpired term.
2. The members of the board shall each receive $20.00 per day for each day of attending meetings of the board or for any committee meetings called pursuant to authorization of the board and for time spent in necessary travel. The trustees shall be reimbursed for all actual traveling and other expenses necessarily incurred through service on the board. State officials serving on the board shall receive no per diem but shall be entitled to reimbursement for actual expenses incurred by them in carrying out their duties under this chapter.
3. Six members at any meeting of the board shall constitute a quorum to transact business. Each member shall be entitled to one vote and five votes shall be necessary for a decision by the board.
4. The chairman, secretary, and treasurer of the board shall be the same as the chairman, director, and treasurer of the Board of Trustees of the Employees’ Retirement System of Georgia.

History. Ga. L. 1969, p. 998, § 11; Ga. L. 1971, p. 416, § 1; Ga. L. 1981, p. 633, § 1; Ga. L. 1984, p. 827, § 1.

Editor’s notes.

Ga. L. 1984, p. 827, § 2, not codified by the General Assembly, provides: “The membership of the Board of Trustees of the Public School Employees Retirement System, except for the membership thereof consisting of the membership of the Board of Trustees of the Employees’ Retirement System of Georgia, existing on June 30, 1984, shall stand abolished on July 1, 1984.”

Ga. L. 1984, p. 827, § 3, provided that that Act, which amended this Code section, would become effective July 1, 1984, except that it would become effective upon the date of the Governor’s approval (March 28, 1984) for the administrative purpose of allowing the Governor to consider persons for appointment pursuant to revised subsection (a).

47-4-23. Exemption of members of the board from liability for their acts, omissions, and conduct; indemnification of members of the board.

The members of the board, and each of them, shall be free from all liability, joint or several, for their acts, omissions, and conduct and for the acts, omissions, and conduct of their duly constituted agents in the administration of the retirement system and the fund. The state shall indemnify and save them, and each of them, harmless from the effects and consequences of their acts, omissions, and conduct in their official capacity, except to the extent that such effects and consequences shall result from their own willful misconduct.

History. Ga. L. 1969, p. 998, § 16.

47-4-24. Legal adviser of the board.

The Attorney General shall be the legal adviser of the board.

History. Ga. L. 1969, p. 998, § 17; Ga. L. 2010, p. 1207, § 65/SB 436.

The 2010 amendment, effective July 1, 2010, substituted “adviser” for “advisor” near the end.

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-4-25. Powers and duties of the board.

1. The board is given the following powers and duties:
   1. To provide for the collection of all money provided for in this chapter;
   2. To provide for the payment of all administrative expenses;
   3. To hear and decide all applications for retirement benefits under this chapter;
   4. To provide for the payment of all retirement benefits that may be determined to be due under the rules and regulations adopted by the board;
   5. To make and promulgate all necessary rules and regulations not inconsistent with the laws of this state in order to carry out this chapter;
   6. To determine eligibility of persons to receive retirement benefits under this chapter;
   7. To make provisions for refunds or repayments to persons who may be entitled to receive them; and
   8. To keep records of all its meetings.
2. The board shall also have all other powers necessary for the proper administration of this chapter.

History. Ga. L. 1969, p. 998, § 13.

47-4-26. Power of board over funds; special account for deposit of funds and payment of benefits and expenses; investment powers; power to employ agents.

1. The board shall be the trustees of the funds and shall have control of the funds provided for in this chapter and all funds received by the board shall be deposited in a special account to the credit of the Public School Employees Retirement Fund. The benefits under this chapter and all administrative expenses shall be paid from this special account. The board shall have authority to expend the funds in accordance with this chapter.
2. The board shall have full power to invest and reinvest such funds, subject to all the terms, conditions, limitations, and restrictions imposed by Article 7 of Chapter 20 of this title, the “Public Retirement Systems Investment Authority Law.” Subject to such terms, conditions, limitations, and restrictions, the board shall have full power to hold, purchase, sell, assign, transfer, and dispose of any of the securities and investments in which any of the funds are invested, including the proceeds of any investments and any money belonging to the fund.
3. The board is authorized to employ agents, including, but not limited to, banks or trust departments thereof, and to contract with such agents for their services as investment advisers and counselors in making recommendations for investments, and in making investments if the board so authorizes.

History. Ga. L. 1969, p. 998, § 12; Ga. L. 1995, p. 651, § 3; Ga. L. 2000, p. 2, § 6; Ga. L. 2005, p. 535, § 17/HB 460; Ga. L. 2010, p. 1207, § 65/SB 436.

The 2010 amendment, effective July 1, 2010, substituted “advisers” for “advisors” in the middle of subsection (c).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-4-27. Power of board to take, hold, and invest any gift, grant, or bequest.

The board may take any gift, grant, or bequest, any money, any real or personal property, or any other thing of value and hold or invest the same for the uses and purposes of the retirement system, in accordance with this chapter.

History. Ga. L. 1969, p. 998, § 15.

47-4-28. Duty of board to keep records of accounts in granting benefits and records of the operations of the board; annual financial statement to the General Assembly.

The board shall keep permanent records of all its accounts in granting retirement benefits and shall keep proper records and books concerning its operation. Each year at the beginning of the regular session of the General Assembly the board shall present an annual financial statement of the fund.

History. Ga. L. 1969, p. 998, § 14.

47-4-29. Appropriations for employer contributions; creation of an expense fund; payment prior to commencement date of employer contributions and expenses of retirement system.

1. The General Assembly shall make appropriations to the retirement system sufficient to provide for the employer contributions required by subsection (b) of Code Section 47-4-60 and to otherwise carry out this chapter.
2. The board shall establish an expense fund to which shall be credited the funds provided by appropriations of the General Assembly in order to pay the administrative expense of the retirement system and from which shall be paid all expenses incurred in the administration and operation of the retirement system.
3. The appropriations provided for in this Code section may be made by the general or supplemental appropriations Acts adopted by the General Assembly but no employer or employee contributions to the retirement system shall be made prior to the commencement date. Appropriated funds may be expended prior to the commencement date, pursuant to subsection (b) of this Code section, in order to pay the expenses of setting up and beginning operation of the retirement system prior to that date.

History. Ga. L. 1969, p. 998, § 19.

47-4-30. Plan year designated.

For purposes of complying with federal Internal Revenue Service rules and regulations, the plan year for this retirement system shall be the 12 month period beginning on July 1 of each year.

History. Code 1981, § 47-4-30 , enacted by Ga. L. 2009, p. 947, § 21/HB 202.

Effective date. —

This Code section became effective May 11, 2009.

47-4-40. Eligibility; leaves of absence; termination; transfer of service credits.

1. Any person who is a public school employee on January 1, 1970, shall be a member of the retirement system as a condition of his continued employment, except as provided in this Code section. Any person who becomes a public school employee on or after January 1, 1970, shall become a member of the retirement system as a condition of his employment. This subsection shall become a part of any contract of employment of public school employees which is executed on or after January 1, 1970, but nothing in this Code section shall be construed to impair the obligation of any such contract executed prior to January 1, 1970.
2. An otherwise eligible public school employee shall be classified as a member only while he is employed by a local unit of administration which is not operating a local retirement system, except as otherwise provided in Code Section 47-4-41.
3. The membership of any member shall terminate if he retires under this retirement system or withdraws his contributions. Any member who has not withdrawn his contributions to the retirement system may retain his membership while on any leave of absence which is authorized by rules and regulations of the board. The board may continue the membership of a member while in the armed forces of the United States or other emergency wartime service of the United States, which service has been approved in advance by the board, or if he ceases to be a contributing member by reason of illness. No benefit under the retirement system other than the payment of the employee’s accumulated contributions shall become payable to him or on his account while he is not in service as a public school employee and no employer contributions shall be made to the retirement system during any such time.
4. Full-time public school lunchroom, maintenance, or warehouse managers or supervisors, or full-time public school transportation managers or supervisors including those employed by postsecondary vocational-technical schools governed by the Technical College System of Georgia shall have the option of becoming members of the Teachers Retirement System of Georgia, in accordance with Code Section 47-3-63. Any of such personnel who have heretofore exercised said option or who hereafter exercise said option who have or had ten or more years of creditable service under this chapter may withdraw their accumulated contributions from the fund, and upon withdrawing such contributions such personnel shall cease to be members of the retirement system. Said personnel may elect to allow their accumulated contributions to remain in the fund, and such personnel shall retain the vested rights established by Code Section 47-4-100. Upon exercising such option, however, any such personnel shall cease making contributions to the retirement system, and no additional creditable service shall be allowed under the retirement system. Any such person who elects such option and who has less than ten years of creditable service under this chapter shall withdraw the person’s accumulated contributions from the fund and, upon exercising such option, such personnel shall cease to be members of the retirement system. Any person subject to this subsection who becomes employed on or after November 1, 1982, shall have the option, which must be exercised within 30 days after becoming employed, of becoming a member of this retirement system or of becoming a member of the Teachers Retirement System of Georgia, provided that any such person who becomes employed by a postsecondary vocational-technical school governed by the Technical College System of Georgia after July 1, 1987, shall exercise such option within one day after becoming so employed. No such person shall be a member of both such retirement systems under any circumstances. Such option shall be exercised by notification, in writing, to the respective boards of trustees of such retirement systems. It shall be the duty and responsibility of local units of administration and postsecondary vocational-technical schools governed by the Technical College System of Georgia to notify their respective employees and persons who become employed in the future and who are subject to this subsection of the options provided for in this subsection and to furnish such employees appropriate forms for the exercise of such options.
5. Lunchroom, maintenance, warehouse, or transportation workers employed by postsecondary vocational-technical schools governed by the Technical College System of Georgia, who are otherwise eligible under laws, rules, or regulations, shall have the option of becoming members of the Employees’ Retirement System of Georgia, in accordance with Code Sections 20-4-25, 20-4-26, 47-2-1, and 47-2-190. Any of such personnel who have heretofore exercised said option or who hereafter exercise said option who have or had ten or more years of creditable service under this chapter may withdraw their accumulated contributions from the fund, and upon withdrawing such contributions such personnel shall cease to be members of the retirement system. Said personnel may elect to allow their accumulated contributions to remain in the fund, and such personnel shall retain the vested rights established by Code Section 47-4-100. Upon exercising such option, however, any such personnel shall cease making contributions to the retirement system, and no additional creditable service shall be allowed under the retirement system. Any such person who elects such option and who has less than ten years of creditable service under this chapter shall withdraw the person’s accumulated contributions from the fund and, upon exercising such option, such person shall cease to be a member of the retirement system. Any person subject to this subsection who becomes employed on or after July 1, 1987, shall have the option, which must be exercised within one day after becoming employed, of becoming a member of this retirement system or of becoming a member of the Employees’ Retirement System of Georgia. No such person shall be a member of both such retirement systems under any circumstances. Such option shall be exercised by notification, in writing, to the respective boards of trustees of such retirement systems. It shall be the duty and responsibility of postsecondary vocational-technical schools governed by the Technical College System of Georgia to notify their respective employees and persons who become employed in the future and who are subject to this subsection of the options provided for in this subsection and to furnish such employees appropriate forms for the exercise of such options.

History. Ga. L. 1969, p. 998, § 4; Ga. L. 1973, p. 1197, § 1; Ga. L. 1976, p. 577, § 2; Ga. L. 1979, p. 884, § 1; Ga. L. 1982, p. 965, § 3; Ga. L. 1987, p. 575, § 12; Ga. L. 1988, p. 1742, § 6; Ga. L. 1989, p. 52, § 1; Ga. L. 1993, p. 86, § 1; Ga. L. 2008, p. 562, § 1/SB 434.

The 2008 amendment, effective July 1, 2008, substituted “Technical College System of Georgia” for “Department of Technical and Adult Education” three times in subsection (d) and twice in subsection (e).

47-4-41. Membership of persons employed by local units of administration which operate local retirement systems.

1. Any local unit of administration which has a retirement or pension system on January 1, 1970, and which includes as members in such system any or all public school employees may elect to have such employees become members of the retirement system created by this chapter subject to the following conditions:
   1. Any such local unit of administration must make the election as to whether or not any or all of its public school employees covered by its local retirement or pension system shall become members of the retirement system created by Code Section 47-4-20, and such election must be made in writing to the board by April 1, 1970; and
   2. If any such local unit of administration elects to have any or all of its public school employees become members of the retirement system created by Code Section 47-4-20 then, at a time to be specified by the board, such employees shall cease to be members of the local retirement or pension system and shall become members of this retirement system. Upon retirement, all service credited to such employees under the local retirement or pension system shall be creditable service; and such employees shall receive retirement benefits under this chapter. The transfer of any such public school employee from any local retirement or pension system to this retirement system shall not impair or diminish any pension or retirement rights of any such employee existing under the local retirement or pension system at the time of such transfer; and in order to carry out this requirement, the local unit of administration shall pay to the board, in such manner and at such time or times as the board shall specify, an amount which shall be of sufficient actuarial value to secure the pension or retirement rights any such employee had under the local retirement or pension system. Upon retirement, such employee shall receive a retirement benefit equivalent in actuarial value to the retirement or pension benefit which he would have received under the local system, notwithstanding the retirement benefits otherwise set forth in this chapter.
2. Any local unit of administration which has such a retirement or pension system shall be responsible for the payment of any retirement or pension benefits payable to any member of the local retirement or pension system who had retired under such local system prior to the commencement date.
3. The board is authorized and directed to develop and promulgate rules and regulations to carry out this Code section.

History. Ga. L. 1969, p. 998, § 18; Ga. L. 2000, p. 131, § 1.

47-4-60. Amount of contributions; manner of payment.

1. Each member shall contribute $4.00 monthly as the employee contribution toward the cost of the retirement system; provided, however, that any person first or again becoming a member of this retirement system on or after July 1, 2012, shall contribute $10.00 monthly as the employee contribution. Each local unit of administration shall deduct such amount each month from the compensation of each of its employees who is a member of the retirement system and pay the amounts so deducted to the board. The board shall specify by rules and regulations the time and manner such amounts shall be paid to it.
2. The employer contributions toward the cost of the retirement system shall be as actuarially determined and approved by the board; and, in making such determination, each local unit of administration shall supply the board with such information at such times and in such manner as the board shall specify by rules and regulations. The amounts determined as the employer contributions shall be certified to the state treasurer at such times as the board shall specify by rules and regulations. It shall be the duty of the state treasurer to pay to the board, from funds appropriated or otherwise available to the retirement system, the amounts so certified by the board. All employer contributions shall be irrevocable and may be used only for the exclusive benefit of members or their beneficiaries.

History. Ga. L. 1969, p. 998, § 10; Ga. L. 1982, p. 3, § 47; Ga. L. 1993, p. 1402, § 18; Ga. L. 2010, p. 863, § 3/SB 296; Ga. L. 2012, p. 1284, § 1/SB 246.

The 2010 amendment, effective July 1, 2010, substituted “state treasurer” for “director of the Office of Treasury and Fiscal Services” in the second and third sentences of subsection (b).

The 2012 amendment, effective July 1, 2012, added “; provided, however, that any person first or again becoming a member of this retirement system on or after July 1, 2012, shall contribute $10.00 monthly as the employee contribution” to the end of the first sentence in subsection (a).

47-4-61. Date for start of employee contributions.

No public school employee shall be obligated to make employee contributions to the retirement system until July 1, 1970, under subsection (a) of Code Section 47-4-29.

History. Ga. L. 1969, p. 998, § 23.

47-4-80. Determination of membership service; prior service credit and prior service certificate; creditable service; credit for membership in Teachers Retirement System.

1. The board shall fix and determine by appropriate rules and regulations how much service in any year is equivalent to one year of membership service, but in no case shall more than one year of service be creditable for all service in one calendar year. In developing rules and regulations to determine how much service in any year is equivalent to one year of membership service, the board shall be guided by the nature of the employment being considered and the number of months, weeks, days, and hours normally worked to carry out the normal duties associated with the employment. Service rendered for a regular school year shall be equivalent to one year of service in any case.
2. Creditable service at retirement on which the retirement allowance of a member shall be based shall consist of the membership service rendered by him or her since he last became a member and, if he or she has a prior service certificate in full force and effect, the amount of the service certified on his or her prior service certificate.
3. Any person who leaves public school employment at any time after January 1, 1970, to enter military service may return to public school employment at any time within five years after being released from military service and shall receive credit for such active military service upon the payment of employee contributions which would have been paid during his or her absence while in military service, plus the regular interest that would have accrued on such contributions.
4. Any member who was a member of the Teachers Retirement System of Georgia because the member held a position which required membership in that retirement system and who, during membership in said teachers retirement system, also held a position as a public school employee for which creditable service under this retirement system has not been obtained shall have the right to obtain credit for such prior service as a public school employee by paying to the board of trustees the employee contributions that would have been paid to this retirement system during the period of such prior service plus regular interest thereon compounded annually from the time the prior service was rendered until the date of payment. Any member wishing to obtain credit for prior service under this subsection shall apply therefor to the board of trustees.

History. Ga. L. 1969, p. 998, § 5; Ga. L. 1974, p. 1242, § 1; Ga. L. 1975, p. 1490, § 1; Ga. L. 1977, p. 311, § 1; Ga. L. 1981, p. 1888, § 1; Ga. L. 1988, p. 638, § 1; Ga. L. 1993, p. 86, § 1; Ga. L. 2010, p. 1207, § 49/SB 436.

The 2010 amendment, effective July 1, 2010, deleted former subsection (b), which read: “Under such rules and regulations as the board shall adopt, each member who was a public school employee at any time from July 1, 1945, until the commencement date shall be entitled to file a detailed statement of all services as a public school employee rendered by him prior to the commencement date and for which he claims credit. If any person who would otherwise have qualified under this subsection is on leave in the armed forces of the United States, such person shall have six months after termination of his military service to qualify under this subsection for prior service credit. Upon verification of such statement of service, the board shall issue a prior service certificate based on the member’s statement of service and certifying to the member the period of service prior to the commencement date with which he is credited. As long as a membership continues, a prior service certificate shall be final and conclusive proof of such service for retirement purposes. A member may within one year from the date of issuance or modification of his prior service certificate request the board to modify or correct such certificate. When membership ceases, such prior service certificate shall become void.”; redesignated former subsections (c) and (d) as present subsections (b) and (c), respectively; in present subsection (b), inserted “or her” twice and inserted “or she” near the middle; deleted former subsections (e) through (i); and redesignated former subsection (j) as present subsection (d).

Cross references.

Creditable service not allowed for military service from which discharge was other than honorable, § 47-1-11 .

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-4-81. Effect of appropriations on credit for prior service.

Any provision of this chapter to the contrary notwithstanding, no credit shall be given any member for prior service until the General Assembly appropriates funds to amortize the prior service liability.

History. Ga. L. 1969, p. 998, § 24.

47-4-100. Normal, early, and delayed retirement; vesting of right to a retirement benefit.

1. The normal retirement date of a member shall be the first day of the month coinciding with or next following the date he or she reaches the age of 65, except that the normal retirement date of a member who is age 64 or over on January 1, 1970, shall be January 1, 1971. A member shall retire on his or her normal retirement date except as otherwise provided in subsection (c) of this Code section.
2. The early retirement date of a member shall be the first day of the month coinciding with or next following the date he or she attains the age of 60. A member may elect to retire at his or her early retirement date and receive the retirement benefit provided by subsection (d) of Code Section 47-4-101.
3. The right to a retirement benefit under this chapter shall vest in a member who has ten or more years of creditable service if the member has not withdrawn the member’s contributions. Except as otherwise provided in Article 2 of Chapter 1 of this title, a member’s accumulated contributions shall be 100 percent vested and nonforfeitable at all times. A member shall be 100 percent vested in all benefits under the plan upon attainment of normal retirement age. Upon attaining the member’s normal retirement age or the member’s early retirement age, the member shall begin receiving the appropriate retirement benefit provided by Code Section 47-4-101.

History. Ga. L. 1969, p. 998, § 6; Ga. L. 1971, p. 917, § 1; Ga. L. 1973, p. 1197, §§ 2, 3; Ga. L. 2000, p. 131, § 1; Ga. L. 2009, p. 947, § 22/HB 202; Ga. L. 2010, p. 1207, § 50/SB 436.

The 2009 amendment, effective May 11, 2009, in subsection (e), throughout the subsection, substituted “the member” for “he” and substituted “the member’s” for “his”, and added the second and third sentences.

The 2010 amendment, effective July 1, 2010, inserted “or she” or “or her” in subsections (a) and (b); substituted “subsection (c)” for “subsections (b) through (e)” in the last sentence of subsection (a); deleted former subsections (b) and (c), which read: “(b) At the request of his local unit of administration, a member may remain actively employed beyond his normal retirement date on a year-to-year basis as shall be mutually agreed upon by the member and his local unit of administration. In such cases, the member shall retire on the first day of the month coinciding with or next following the end of the last agreed upon period of employment, which date shall be the delayed retirement date of the member.

“(c) Any person who was a public school employee for a period of ten or more years at any time after July 1, 1945, and who on April 14, 1971, had attained age 60 or over shall be eligible for membership and may retire. The effective date of such individual’s retirement shall be the first day of the first month which occurs at least 30 days after receipt of his application for retirement by the board of trustees. Such effective date shall be the early retirement date of the member.”; redesignated former subsections (d) and (e) as present subsections (b) and (c), respectively; and substituted “The early” for “Except as provided in subsection (c) of this Code section, the early” at the beginning of present subsection (b).

Editor’s notes.

Ga. L. 1988, p. 885, § 1, which would have amended subsection (a) of this Code section, was not concurrently funded as required by § 47-20-50 and, therefore, did not become law and was repealed on July 1, 1988. See the state auditor’s report at Ga. L. 1988, p. CCLXXXIV. This Act was subsequently repealed by Ga. L. 1989, p. 250, § 1, effective March 30, 1989.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-4-101. Retirement benefits payable upon normal, early, or delayed retirement.

1. Any member may retire and upon application to the board receive the retirement benefits set forth in this Code section after obtaining a minimum of ten years of creditable service. The effective date of retirement shall be the first of the month in which the application is received by the board, provided that no retirement application will, in any case, be effective earlier than the first of the month following the final month of the applicant’s employment. If a member retires before obtaining ten years of creditable service, he or she shall receive a lump sum refund of his or her accumulated contributions made under the retirement system to the date of his or her retirement.
2. 1. Upon retirement on the normal retirement date, a member shall receive a monthly retirement benefit, payment of which shall commence on the effective date of retirement and which shall be payable on the first day of each month thereafter during the member’s lifetime. The amount of each monthly retirement payment shall be $16.50 multiplied by the number of the member’s years of creditable service. The retirement benefit provided under this subsection shall be payable to those members who have already retired under this chapter as well as those members who retire in the future; provided, however, that no benefit increase above $15.00 per month shall be applied to the benefit of persons who were retired on the effective date of this Act. If the General Assembly at any time appropriates funds expressly intended to fund the benefits provided in this subsection and such amount so appropriated is not sufficient to fund the maximum amount allowable, then the retirement benefit otherwise payable under this subsection shall be reduced pro rata by the board in accordance with the funds actually appropriated by the General Assembly for such purpose, but in no event shall the retirement benefit be less than $14.75 multiplied by the member’s years of creditable service.
   2. Subject to the terms and limitations of this subsection, the board of trustees is authorized to adopt from time to time a method or methods of providing for increases in the retirement allowance paid up to the maximum benefit provided in paragraph (1) of this subsection. Such method shall be based upon:
      1. The recommendation of the actuary of the board of trustees;
      2. The maintenance of the actuarial soundness of the fund in accordance with the standards provided in Code Section 47-20-10 or such higher standards as may be adopted by the board; and
      3. Such other factors as the board deems relevant.
3. Upon retirement on his delayed retirement date, a member shall receive a monthly retirement benefit, payment of which shall commence on his delayed effective date of retirement and which shall be payable on the first day of each month thereafter during his lifetime. The amount of each monthly retirement benefit shall be computed in the same manner as for a normal retirement benefit and shall be based on the number of years of creditable service as of the member’s delayed retirement date.
4. Any member who exercises his right to retire at an early retirement date pursuant to subsections (c) through (e) of Code Section 47-4-100 shall receive a monthly retirement benefit which shall begin on the early effective date of retirement. Such benefit shall be payable on the first day of each month thereafter during his lifetime. The amount of each monthly retirement benefit shall be computed in the same manner as for a normal retirement benefit and shall be based on the number of years of creditable service as of the member’s early retirement date, provided that such benefit shall be actuarially reduced at the rate of one-half of 1 percent for each full month that such member is under 65 years of age.

History. Ga. L. 1969, p. 998, § 7; Ga. L. 1971, p. 917, § 2; Ga. L. 1973, p. 1197, §§ 4-6; Ga. L. 1977, p. 597, § 1; Ga. L. 1980, p. 1787, § 1; Ga. L. 1982, p. 3, § 47; Ga. L. 1983, p. 1859, § 5; Ga. L. 1988, p. 880, § 1; Ga. L. 1992, p. 1154, § 1; Ga. L. 1998, p. 151, § 1; Ga. L. 2002, p. 1131, § 1; Ga. L. 2003, p. 409, § 1; Ga. L. 2006, p. 1010, § 2/HB 1020; Ga. L. 2012, p. 1284, § 2/SB 246.

The 2012 amendment, effective July 1, 2012, in paragraph (b)(1), in the second sentence, substituted “$16.50” for “$15.00”, added “; provided, however, that no benefit increase above $15.00 per month shall be applied to the benefit of persons who were retired on the effective date of this Act” to the end of the third sentence, and substituted “$14.75” for “$12.00” in the last sentence.

47-4-102. Optional retirement benefits.

1. At any time prior to his retirement a member may elect or may revoke a previous election and make a new election to have his retirement benefit payable under one of the options set forth in subsections (c) and (d) of this Code section in lieu of the lifetime income he is otherwise entitled to receive. The benefit shall be paid in accordance with the terms of such option elected. Election of any option shall be made by the member in writing and shall be subject to approval by the board.
2. The amount of any optional retirement benefit set forth in this Code section shall be the actuarial equivalent of the amount of benefit that would otherwise be payable to the member under Code Section 47-4-101.
3. Option A, the joint and survivor option, shall consist of a decreased retirement benefit which shall be payable to the member for life and shall continue after his death to the surviving joint annuitant in the same amount or in such smaller amount as he may designate. The election of this option shall be null and void if either the member or his joint annuitant dies before his normal retirement date.
4. Option B, the period certain and life option, shall consist of a decreased retirement benefit commencing on the date of retirement and payable on the first day of each month during the lifetime of the member, provided that if the member dies prior to having received the elected number of guaranteed monthly retirement payments, such remaining guaranteed payments shall continue to his designated beneficiary.
5. Any other provisions of this Code section or of this chapter to the contrary notwithstanding, the board of trustees may, by rule or regulation, require that when a member or a retired member dies and the beneficiary is a person other than the surviving spouse of the member, the benefits payable to the beneficiary shall be paid to the beneficiary within a definite time period immediately following the death of the member or retired member.
6. 1. As used in this subsection, the term “retired member” means a person retired under this chapter who was unmarried at the time of his or her retirement.
   2. In the event a retired member marries subsequent to his or her retirement, the retired member may elect to begin receiving an actuarially reduced benefit of equivalent value and establish on behalf of the spouse Option A or B. Such election must be made by December 31, 1998, or within six months after the date of marriage, whichever date is later.
   3. This subsection applies to retired members who retired at any time prior to July 1, 1998, as well as to those who retire on or after that date.

History. Ga. L. 1969, p. 998, § 8; Ga. L. 1973, p. 1197, § 8; Ga. L. 1984, p. 810, § 3; Ga. L. 1998, p. 542, § 1.

47-4-103. Disability retirement benefits; determination of disability.

Any member who obtains a minimum of 15 years of creditable service and who becomes totally and permanently disabled to the extent that he is unable to perform the duties of his employment shall be entitled to receive a disability retirement benefit equal to the full retirement benefit under subsection (b) of Code Section 47-4-101 which benefit shall be based on the number of years of service at the time he became disabled. The disability of any member applying for disability retirement benefits shall be determined by the board in the same manner and under the same procedure as disability of state employees is determined under the Employees’ Retirement System of Georgia. Disability retirement benefits shall become payable within 30 days after such disability is determined by the board.

History. Ga. L. 1973, p. 1197, § 7.

47-4-104. Benefits payable upon the death of a member; refunds to members whose employment has been terminated.

1. If a member dies prior to his normal retirement date, his beneficiary shall receive a lump sum refund of his accumulated contributions made under the retirement system to the member’s date of death, unless the member retired before his normal retirement date, in which event the refund of contributions shall be reduced by the amount of retirement benefits paid prior to the member’s death.
2. If a member who has not elected an optional form of payment under Code Section 47-4-102, dies on or after his normal retirement date but prior to receiving benefits totaling his accumulated contributions to his retirement date, a death benefit shall be payable in a lump sum to the beneficiary of the member. The amount of such death benefit shall be the difference between total benefits actually paid to the member and his accumulated contributions.
3. If a member who has elected an optional form of payment under Code Section 47-4-102 dies on or after his normal retirement date but prior to his actual retirement, a death benefit will be payable as provided for by the option elected, determined as if the member had retired on the day preceding the date of his death.
4. If a member who has elected an optional form of payment under Code Section 47-4-102 dies subsequent to actual retirement, a death benefit shall be payable as provided for by the option elected.
5. If the employment of a member is terminated either voluntarily or involuntarily at any time prior to his normal retirement date, he shall be entitled to a refund of his accumulated contributions to the date of his termination. Any such terminated member who withdraws his accumulated contributions and who is subsequently reemployed as a public school employee shall be entitled to reestablish the service credited to him at the time of his termination after he has been continuously reemployed for a minimum of two years. In order to reestablish such service, the reemployed member must pay to the board the amount withdrawn from the fund at the time of his previous termination, plus regular interest on such amount from the date of such withdrawal to the date such payment is made to the board.
6. If a member at least 60 years of age and having at least ten years of creditable service dies before retirement, the member’s designated beneficiary shall receive for life the lesser retirement benefit which would be payable under Option A. As used in this subsection, the term “beneficiary” shall not include the estate of the member, notwithstanding the provisions of paragraph (3) of Code Section 47-4-2.

History. Ga. L. 1969, p. 998, § 9; Ga. L. 1973, p. 1197, § 9; Ga. L. 1979, p. 884, § 2; Ga. L. 1981, p. 527, § 1; Ga. L. 1993, p. 86, § 1; Ga. L. 2000, p. 131, § 1.

47-4-105. Postretirement benefit adjustments.

The board is authorized to grant postretirement benefit adjustments from time to time for the purpose of maintaining essentially no less purchasing power for persons receiving benefits pursuant to the provisions of this chapter. Granting postretirement benefit adjustments shall be based on the following factors:

1. The recommendations of the actuary for the retirement system;
2. Maintaining the actuarial soundness of the retirement system;
3. Appropriations by the General Assembly if appropriations are made for the purpose of granting such postretirement benefit adjustments; and
4. Such other factors as the board finds relevant.

History. Code 1981, § 47-4-105 , enacted by Ga. L. 1988, p. 879, § 1.

47-4-106. Return to public service of retired member.

1. If any retired member who has not yet reached normal retirement age returns to service as a public school employee in any position which normally requires membership in this retirement system, such member’s retirement benefit shall cease and the retired member shall reestablish active membership in this retirement system. The member shall have the same creditable service which the member possessed at the time of retirement and shall accumulate additional creditable service so long as such active membership continues. Upon cessation of such service, or upon attainment of normal retirement age and cessation of contributions, the retired member, after proper notification to the board, shall receive a retirement benefit based on the member’s total accrued service reduced by any amount already received prior to reemployment.
2. If any retired member who has reached normal retirement age returns to service as a public school employee in any position that would normally require membership in this retirement system, such member shall have the option to:
   1. Contribute to the system, in which event the member’s retirement benefit shall cease and the retired member shall reestablish active membership in this retirement system. The member shall have the same creditable service which the member possessed at the time of retirement and shall accumulate additional creditable service so long as such active membership continues. Upon cessation of such service, the retired member, after proper notification to the board, shall receive a retirement benefit based on the member’s total accrued service reduced by any amounts already received; or
   2. Not contribute to the system, in which event the member’s retirement benefit shall not cease, and no additional benefits will accrue.
3. Any employer which employs a retired member shall within 30 days of the employee’s accepting employment notify the board of trustees in writing stating the name of the member and, if the retired member is age 65 or older, shall provide in writing from the retired member his or her election either to discontinue benefits and resume contributions, or to continue receiving retirement benefits and accrue no additional credits under the retirement system. Any employer which fails to notify the board of trustees as required by this subsection shall reimburse the retirement system for any benefits wrongfully paid. It shall be the duty of the retired member seeking employment by the employer to notify the employer of his or her retirement status prior to accepting such position. If a retired member fails to so notify the employer and the employer becomes liable to the retirement system, the member shall hold the employer harmless for all such liability.

History. Code 1981, § 47-4-106 , enacted by Ga. L. 2009, p. 947, § 23/HB 202; Ga. L. 2010, p. 427, § 11/HB 969.

Effective date. —

This Code section became effective May 11, 2009.

The 2010 amendment, effective May 24, 2010, designated the existing provisions as subsection (a); in the last sentence of subsection (a), inserted “or upon attainment of normal retirement age and cessation of contributions,” near the beginning and added “reduced by any amount already received prior to reemployment” at the end; and added subsections (b) and (c).

47-4-120. Exemption of rights and benefits from state and local taxes and from legal process; restriction on assignability.

The right to a retirement benefit, return of contributions, any optional benefit, or any other right accrued or accruing to any person under this chapter shall be exempt from any state, county, or municipal tax, except as provided in Code Section 48-7-27; exempt from levy and sale, garnishment, attachment, or any other process whatsoever; and unassignable, except as otherwise specifically provided for in this chapter.

History. Ga. L. 1969, p. 998, § 20; Ga. L. 2000, p. 1449, § 4.

47-4-121. Attempts to defraud the retirement system by means of false statements or falsified records; adjustment of erroneous payments.

1. Any person who knowingly makes any false statements or falsifies or permits to be falsified any records of the retirement system in any attempt to defraud the retirement system, as a result of such act, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine not exceeding $500.00 or imprisonment not exceeding 12 months or both.
2. If any change or error in the records results in any member or beneficiary receiving from the retirement system more or less than he would have been entitled to receive had the records been correct, the board shall have the power to correct such error and to adjust the payments as far as practicable and in such a manner that the actuarial equivalent of the benefit to which such member or beneficiary was correctly entitled shall be paid.

History. Ga. L. 1969, p. 998, §§ 21, 22.

47-5-1. Legislative intent; construction of this chapter.

1. It is declared to be the intent of the General Assembly to provide a method whereby the municipal corporations and certain other entities of this state may, in the discretion of their respective governing bodies, provide retirement and other benefits to their employees through a common administrative and investment system. Such a system based on joint participation will permit municipal corporations and other entities, regardless of size, to provide certain benefits to their employees, will reduce overall administrative costs which might be prohibitive if undertaken individually, will make possible better investment opportunities, and through a provision for continuity of service will provide added security for professional employees who transfer from one municipal corporation or other entity to another in the state. Creation of such a retirement system is considered to be in the public interest in order to attract and retain better qualified personnel in local governmental service and to provide greater personal security to local governmental employees in their old age.
2. It is intended that this chapter be liberally construed to effectuate this intent.

History. Ga. L. 1965, p. 421, § 1; Ga. L. 1992, p. 989, § 1.

47-5-2. Definitions.

As used in this chapter, the term:

1. “Benefit system” or “system” means the Georgia Municipal Employees Benefit System created by this chapter.
2. “Board of trustees” or “board” means the Board of Trustees of the Georgia Municipal Employees Benefit System.
3. “Contract” means a contract executed pursuant to this chapter between the board of trustees and a member employer.
4. “Defined benefit” means a plan whereby retirement benefits are determined in advance by a formula and the contributions are treated as the variable factor.
5. “Defined contribution” means a plan whereby the contributions to the plan are fixed in advance and the retirement benefit is the variable factor.
6. “Employee” means any full-time salaried or hourly rated person in the active service of an employer and any employees of the board of trustees. Notwithstanding any laws to the contrary, the term also includes any appointed or elected member of the governing authority of a municipal corporation of this state or of an employer created pursuant to the charter of a municipal corporation of this state, the chief legal officer or any associate legal officer of a municipal corporation, and any municipal officer elected or appointed to preside over the court of a municipal corporation. Said term shall also include part-time employees of an employer for the purposes of participating in employee benefit plans.
7. “Employee benefits” means group health benefits, group short-term disability benefits, group death benefits, group accidental death and dismemberment benefits, and such other benefits as from time to time the board may deem advisable.
8. “Employee benefit fund” means any other pooled fund, other than the retirement fund and workers’ compensation fund, created by the board for the purpose of providing employee benefits on behalf of member employers.
9. “Employer” means:
   1. A municipal corporation of this state;
   2. The Emergency Management Division of the State Department of Defense;
   3. Local emergency management organizations;
   4. Regional commissions created pursuant to Article 2 of Chapter 8 of Title 50 and planning and development commissions, including, but not limited to, a planning commission, planning and development commission, or area planning and development commission which is created by one or more municipalities or counties or combinations thereof to serve cities or counties or any combination thereof and which employs a staff and is governed by a separate board or other governing body and whose operations are financed through an independent budget;
   5. Authorities, including, but not limited to, a public authority, commission, board, or similar agency which is created by general, local, or special Act of the General Assembly and which carries out its functions wholly or partly within the corporate boundaries of a municipal corporation of this state.  The term also includes such bodies which are created or activated by an appropriate ordinance or resolution of the governing body of a municipal corporation individually or jointly with other political subdivisions of this state;
   6. The Georgia Municipal Association;
   7. The Jointly Owned Natural Gas Transmission Line which was established by contract by the Cities of Perry, Warner Robins, Hawkinsville, and Cochran;
   8. Consolidated city-county governments of this state;
   9. The Municipal Gas Authority of Georgia, and any successor thereto, created pursuant to Article 4 of Chapter 4 of Title 46; or
   10. A state or federally chartered credit union whose membership is comprised of municipal, county, or hospital authority employees.
10. “Local emergency management organization” means all local organizations for emergency management established pursuant to Chapter 3 of Title 38, the “Georgia Emergency Management Act of 1981,” by a municipal corporation, a county, a combination of one or more municipal corporations or counties, the Governor, or the director of emergency management at the request of the Governor.
11. “Member employer” means an employer which has contracted to become a member of the benefit system as provided for in this chapter or an employer which is a member of a group self-insured workers’ compensation fund for which the board serves as trustees.
12. “Participating employee” means an employee of a member employer for whom contributions to the retirement fund are being made under a contract.
13. “Retirement benefits” means defined benefits, defined contribution benefits, and death or disability retirement benefits provided by a member employer to an employee as part of the employee’s compensation. The term shall also include optional settlement benefits which are determined by the board of trustees to be actuarially equivalent to the primary retirement benefits provided in a contract; deferred compensation; qualified voluntary employee contributions; and other salary deferral plans authorized by the Internal Revenue Code of the United States.
14. “Retirement fund” means the pooled investment fund for retirement purposes created by this chapter, in which the contributions of participating employees and of member employers are commingled for investment purposes.
15. “Workers’ compensation benefits” means benefits payable out of the workers’ compensation fund pursuant to Chapter 9 of Title 34.
16. “Workers’ compensation fund” means a group self-insurance fund comprised of employers as defined in paragraph (9) of this Code section.
17. “Vesting,” “vested right,” or “vested benefit” means any right of an employee to the retirement benefits attributable to a municipality’s contributions under a contract in the event of termination of employment prior to retirement.

History. Ga. L. 1965, p. 421, § 2; Ga. L. 1966, p. 539, § 1; Ga. L. 1968, p. 1387, § 1; Ga. L. 1972, p. 637, § 1; Ga. L. 1972, p. 747, § 1; Ga. L. 1973, p. 446, § 1; Ga. L. 1974, p. 699, § 1; Ga. L. 1975, p. 1005, § 1; Ga. L. 1984, p. 1041, § 1; Ga. L. 1988, p. 401, § 1; Ga. L. 1989, p. 52, § 1; Ga. L. 1989, p. 611, § 1; Ga. L. 1990, p. 190, § 3; Ga. L. 1992, p. 989, § 2; Ga. L. 2000, p. 131, § 1; Ga. L. 2009, p. 368, § 1/SB 48; Ga. L. 2015, p. 898, § 3/HB 266.

The 2009 amendment, effective July 1, 2009, part of an Act to revise, modernize, and correct this title, substituted “Regional commissions created” for “Regional development centers created” in subparagraph (9)(D).

The 2015 amendment, effective July 1, 2015, inserted “or of an employer created pursuant to the charter of a municipal corporation of this state” in the middle of paragraph (6).

47-5-20. Creation of board of trustees.

There is created a public corporation of this state to be known as “The Board of Trustees of the Georgia Municipal Employees Benefit System (GMEBS).” Said corporation shall be the successor to the Joint Municipal Employees Retirement System (JMERS) and it is the intent of this chapter that all rights, duties, and obligations of JMERS are assigned to and are assumed by the new system. The creation of GMEBS shall not increase, diminish, grant, destroy, impair, alter, or otherwise affect any pension, retirement benefit or allowance, survivors benefit, membership or right to membership, creditable service or right thereto, prior service or right thereto, or any option, election, or right of any kind created pursuant to a contract or ordinance or resolution with the Joint Municipal Employees Retirement System in existence on July 1, 1984. The GMEBS board shall have and be vested with, as a minimum, the same rights, powers, duties, privileges, and authority of any board of a municipal employee benefit program to which the GMEBS board serves as a successor board.

History. Ga. L. 1965, p. 421, § 3; Ga. L. 1984, p. 1041, § 2; Ga. L. 1990, p. 190, § 4.

47-5-21. Membership of board.

1. The board of trustees shall consist of 15 members. To be eligible for membership on the board of trustees, a person must be a citizen of this state. Members of the board of trustees shall be eligible to succeed themselves but shall not serve more than three consecutive full terms.
2. Except for the term of the initial board, trustees shall be employees or elected or appointed officers of a member employer. Ten trustees shall be elected officers of a municipal corporation. Five trustees shall be employees or appointed officers of a municipal corporation. The initial trustees whose terms shall begin upon appointment and end as follows shall be:
   1. Mayor Hobby Stripling of Vienna, Georgia, for a term ending June 30, 1985;
   2. Mayor Ernest Whaley of Clarkston, Georgia, for a term ending June 30, 1985;
   3. Mayor Tracy Stallings of Carrollton, Georgia, for a term ending June 30, 1985;
   4. Mayor Willis Wombles of Wrightsville, Georgia, for a term ending June 30, 1985;
   5. City Administrator Robert Schwartz, Garden City, Georgia, for a term ending June 30, 1985;
   6. Councilman Clyde Kinnett of East Point, Georgia, for a term ending June 30, 1986;
   7. Mayor Cecil Evans of Tifton, Georgia, for a term ending June 30, 1986;
   8. Mayor J. I. Youngblood of Ashburn, Georgia, for a term ending June 30, 1986;
   9. City Manager Wilbur Avera of Thomaston, Georgia, for a term ending June 30, 1986;
   10. City Manager James Calvin of Toccoa, Georgia, for a term ending June 30, 1986;
   11. Mayor J. C. Woods of Trion, Georgia, for a term ending June 30, 1987;
   12. Mayor Robert Knox, Jr., of Thomson, Georgia, for a term ending June 30, 1987;
   13. Mayor Lillian Webb of Norcross, Georgia, for a term ending June 30, 1987;
   14. City Clerk Thomas McMinn of Warner Robins, Georgia, for a term ending June 30, 1987; and
   15. City Manager Alex Howell of Fairburn, Georgia, for a term ending June 30, 1987.
3. As the initial terms for which appointments have been made expire, future such members shall be chosen in accordance with the bylaws of the board of trustees. Upon the expiration of the initial terms of the trustees as provided in subsection (b) of this Code section, should any of the trustees cease to be an employee or an elected or appointed officer of a municipal corporation, the trustee shall no longer be eligible to serve on the board of trustees, and the position shall be deemed to be vacant. Vacancies shall be filled as provided in the bylaws of the board of trustees.

History. Ga. L. 1965, p. 421, §§ 4-6; Ga. L. 1966, p. 539, § 2; Ga. L. 1984, p. 1041, § 3.

47-5-22. Officers of the board of trustees; election; merger of offices of secretary and treasurer; compensation of the secretary and treasurer; treasurer’s performance bond.

At its first meeting following July 1 in each year, the board of trustees shall elect a chairman, secretary, treasurer, and such other officers as provided in the bylaws of the board. The secretary and the treasurer need not be members of the board; and such offices may, in the discretion of the board of trustees, be combined in one person. The secretary and the treasurer, whether or not members of the board of trustees, may receive such compensation as may be fixed by the board of trustees for the performance of their duties. The treasurer shall give good and sufficient bond in such amount as is required by the board of trustees, and the premium on such bond shall be paid from the administrative funds of the board.

History. Ga. L. 1965, p. 421, § 7; Ga. L. 1984, p. 1041, § 4.

47-5-23. Powers of the board of trustees generally.

The board of trustees shall have the following specific powers, together with such other powers as may be necessary or incidental to such powers in effectuating the purposes of this chapter:

1. To adopt bylaws governing its operations and procedures;
2. To contract with municipal corporations and other public bodies of this state and private entities for the use or furnishing of services and facilities necessary, useful, or incident to providing retirement benefits, workers’ compensation benefits, and employee benefits under this chapter;
3. To determine the actuarial soundness of proposed contracts for the provision of retirement benefits and employee benefits under this chapter and to execute or reject such contracts;
4. To provide for termination of trusteeship and transfer of assets to successor trustees upon terms specified in the contract for provision of retirement benefits and employee benefits;
5. To contract with member employers to provide employee benefits through the use of insurance companies, self-funding, or other funding method as determined by the board;
6. To employ legal counsel;
7. To employ and contract with actuaries, auditors, accountants, investment advisers, investment brokers, consultants, medical personnel, and other agents and employees;
8. To collect and disburse all funds due or payable under this chapter;
9. To adopt mortality tables and other actuarial assumptions to be used for funding purposes and administrative purposes;
10. To provide for and promulgate all the rules, regulations, and forms that are deemed as necessary or desirable in contracting with member employers, in fulfilling its purposes of providing retirement benefits, workers’ compensation benefits, and employee benefits, and in maintaining proper records and accountings;
11. To bring and defend actions, sue and be sued, and plead and be impleaded;
12. To expend funds for the purchase of fidelity and surety bonds and liability insurance for the protection and indemnification of trustees in the performance of their duties;
13. To expend funds for the reasonable expenses of trustees while engaged in the performance of their duties;
14. To purchase insurance contracts on the lives of participating employees and pay all premiums thereon;
15. To employ insurance companies to provide actuarial advice;
16. To employ insurance companies, banks, trust companies, and investment brokers as agents for the keeping of records and the receipt and disbursement of funds held by or due the trustees;
17. To serve as trustees of a municipal workers’ compensation group self-insurance fund which is established by employers as defined in paragraph (9) of Code Section 47-5-2 and which is operated pursuant to Article 5 of Chapter 9 of Title 34 and rules and regulations of the Georgia Department of Insurance, notwithstanding the definition contained in paragraph (11) of Code Section 34-9-151;
18. To accept gifts and donations of property of every nature and use such property for the purposes of this chapter; and
19. To adopt and alter a seal.

History. Ga. L. 1965, p. 421, §§ 3, 8; Ga. L. 1984, p. 1041, § 5; Ga. L. 2019, p. 337, § 1-100/SB 132.

The 2019 amendment, effective July 1, 2019, substituted “Department of Insurance” for “Insurance Department” near the end of paragraph (17).

Cross references.

Creditable service not allowed for military service from which discharge was other than honorable, § 47-1-11 .

47-5-24. Powers of board with regard to funds held by it.

1. The board of trustees is authorized to invest and reinvest funds held by it in any investments which are legal investments under Article 7 of Chapter 20 of this title, the “Public Retirement Systems Investment Authority Law”. The board of trustees shall have the discretion to decide the allocation of funds among such investments. The board of trustees is further authorized to purchase, acquire, hold, lease, sell, and convey real and personal property.
2. The board of trustees is authorized to place funds held by it with banks or trust companies which have corporate trust powers and to authorize any such bank or trust company to invest and reinvest such funds for its account, subject to the investment restrictions of subsection (a) of this Code section. The board of trustees shall prescribe the powers and duties of such banks and trust companies in accordance with this chapter. Funds of the board of trustees on deposit with any one such bank or trust company shall not execute 25 percent of the combined capital and surplus of such bank or trust company. Such bank or trust company shall give bond or pledge sufficient federal or municipal securities to secure the deposits of the board of trustees.
3. The board of trustees is authorized to place funds held by it with insurance companies authorized to do business in this state for the purpose of investment at guaranteed or anticipated rates of interest.
4. Notwithstanding the investment restrictions of subsection (a) of this Code section, the board of trustees is authorized, for a consideration, to pledge funds held by it to third parties, including lenders, for the purpose of guaranteeing the contract obligations of municipal corporations and other public bodies of this state, providing surety obligations in connection with such contracts, and obligating it to assume any such contracts in the event that the municipal corporation or other public body fails to renew such contract for its full stated term. Such guaranties, sureties, or assumptions shall constitute activities and services that the board of trustees and the contracting municipal corporations or other public bodies are authorized to undertake and provide, and shall be undertaken pursuant to Article IX, Section III, Paragraph I of the Constitution, provided that the full faith and credit of the municipal corporation or other public body receiving the benefit of such guaranty, surety, or assumption is pledged to repay any amounts required to be paid by the board of trustees as a result of such guaranty, surety, or assumption.

History. Ga. L. 1965, p. 421, §§ 15-17, 24; Ga. L. 1984, p. 1041, § 6; Ga. L. 1990, p. 190, § 5; Ga. L. 1991, p. 130, § 1; Ga. L. 2000, p. 2, § 7.

47-5-25. Valuation of assets of the retirement system.

The board of trustees shall prescribe in its bylaws the method of valuation of assets, which method shall be in accordance with acceptable accounting practices in use by corporate trustees.

History. Ga. L. 1965, p. 421, § 18.

47-5-26. Duty of board of trustees to file an annual financial report with each member employer; filing of objections to transactions shown in such report.

The board of trustees shall file with each member employer an annual written report showing pertinent transactions affecting its respective retirement fund account, workers’ compensation fund account, or employee benefit fund account since the last previous such report. Within 90 days of the receipt of such report, a member employer may file written objections with the board of trustees with respect to any transactions regarding its account as shown in such report.

History. Ga. L. 1965, p. 421, § 22; Ga. L. 1984, p. 1041, § 7.

47-5-27. Payment of administrative expenses of the board of trustees; allocation of expenses among member municipalities.

The administrative expenses of the board of trustees, including all operational expenses, fees, compensation, and other costs, shall be paid from funds held by it and may be chargeable by it to either principal or income or both, as determined by it, as of any valuation date. Further, the board of trustees shall have the authority to allocate expenses among member municipalities on the basis of costs. Administrative expenses for the first year of operation may be assessed against first year contributions in proportion to the number of participating employees.

History. Ga. L. 1965, p. 421, § 23; Ga. L. 1966, p. 539, § 7.

47-5-28. Accounts for participating employees, member employers, and as otherwise required; authorization of funds; commingling restriction.

1. The board of trustees shall administer the retirement fund and shall maintain records as follows:
   1. The board of trustees shall maintain individual accounts for each participating employee, to which shall be credited the dollar value of participation allocated to such employee under the respective member employer’s retirement plan, and such other accounts, if any, as may be reasonably required, in the discretion of the board of trustees, for the convenient administration of the plan;
   2. There shall be credited to the contribution account of each member employer all contributions received by the board of trustees from it or its participating employees and there shall be charged against such account all payments made from it pursuant to the terms of the retirement plan, together with any other payment or expenses chargeable against that account;
   3. The interest of each member employer in any retirement fund established under the system shall be represented by units which shall constitute equal interest in any such fund; and
   4. The board of trustees may from time to time establish new or additional retirement funds and may separate and place new contributions in such funds instead of adding to existing funds, provided that member employers continue to be represented by units which constitute equal interests in such funds.
2. The board of trustees may establish a workers’ compensation fund, employee benefit fund, and other funds necessary or incident to the provision of workers’ compensation benefits and employee benefits under this chapter.
3. The retirement fund shall not be commingled with the workers’ compensation fund, employee benefit fund, or other funds.

History. Ga. L. 1965, p. 421, § 18; Ga. L. 1966, p. 539, § 6; Ga. L. 1984, p. 1041, § 8.

47-5-29. Periodic determination of principal and income of the funds; periodic merger of principal and income; method for determination of principal value of each unit of funds.

1. The board of trustees shall determine the principal and income of the retirement fund, workers’ compensation fund, employee benefit fund, and other funds on periodic evaluation dates established by the board of trustees, but at least once every 12 months. Income shall be determined by the board of trustees in accordance with an established method which it may prescribe in its bylaws and which conforms to acceptable accounting practices in use by corporate trustees. Income shall be added to and become part of the principal of the various funds on the periodic valuation dates established under this Code section. The board of trustees shall deduct from either principal or income, or both, such charges, expenses, and liabilities as it determines in its discretion to be chargeable against either.
2. The principal value of each unit into which the funds are divided shall be determined on each such periodic valuation date by dividing the then principal value of the funds by the number of units into which it is then divided.

History. Ga. L. 1965, p. 421, §§ 19, 20; Ga. L. 1984, p. 1041, § 9.

47-5-30. Periodic audit of the accounts of the board of trustees; contents and availability of report of such audit; standard of care in conduct of the audit and liability of auditors.

1. At least once every 12 months an audit shall be made of the retirement fund, workers’ compensation fund, employee benefit fund, and other funds by independent certified public accountants responsible only to and appointed by the board of trustees. The compensation and reasonable expenses of any independent public accountants may be charged to the funds and apportioned between the principal and income as the board of trustees may deem proper.
2. The auditors appointed shall audit the accounts of the board of trustees and shall make a report of such audit, which report shall include a list of the investments and other assets comprising the various funds on the last day of the period covered by such audit and shall show the valuation placed on each such investment and asset as of that date. The report shall also include a statement of charges, sales, and any other investment charges, and of all income and disbursements since the last audit, and appropriate comments as to any investment in default as to principal or interest. Promptly upon receipt by the board of trustees of such report, the board of trustees shall send notice to each employer to which a regular periodic accounting would ordinarily be rendered that the report is available and that a copy will be furnished upon request. Such audits shall be included with the annual written report filed with each member employer pursuant to Code Section 47-5-26.
3. In auditing the accounts of the board of trustees, the auditors shall be required to make only such examination of the accounts and records as they deem reasonably necessary. The auditors shall incur no liability for any act done or suffered by them in good faith in the exercise of reasonable care.
4. The auditors shall include in their report their unqualified opinion on the presentation of the financial position and operations of the fund. If such auditors are unable to express an unqualified opinion, they shall so state and shall further detail reasons for their qualification or disclaimer, including recommendations for improvements.

History. Ga. L. 1965, p. 421, § 21; Ga. L. 1982, p. 3, § 47; Ga. L. 1984, p. 1041, § 10; Ga. L. 1992, p. 477, § 1.

47-5-40. Power of employers to establish retirement plans; benefits under such plans; power to implement such plans by contract; financing of such plans.

1. 1. Each employer is empowered to establish a plan or plans for the provision of retirement or employee benefits for its employees. Such plans shall be enacted by ordinance or resolution of the governing body of a municipal corporation or by a resolution of the governing body of other employers. The ordinance or resolution shall set forth the employees to be covered, the benefits to be provided, and the conditions of the plan. Benefits under the plan may include retirement and employee benefits. A plan for employee benefits may provide for the method of funding such benefits through the use of insurance, self-funding, or otherwise.
   2. Any contract between the board of trustees and a member employer which provides a defined benefit plan shall contain a provision that such defined benefits are to be provided, to the extent fixed in such plan, by the employer and that the board of trustees does not guarantee the defined amount.
2. Each employer is further empowered to implement such plan or plans by contract with the board of trustees in accordance with the rules and regulations promulgated by the board of trustees. The contract with the board of trustees shall be executed pursuant to the ordinance or resolution which enacted the plan.
3. Each employer is authorized to make reasonable classifications of employees in its plan and to provide for integration of its plan with social security benefits and with other retirement or pension plans under which certain classes of employees may be entitled to benefits.
4. Each employer is authorized to appropriate funds to provide the benefits under such plan and to pay its respective portion of the administrative costs of the board of trustees in administering the system. Except with respect to employee contributions to purchase additional service credit, an employee’s contribution under a defined benefit plan shall not exceed 50 percent of the value of such employee’s benefit payable from the plan upon commencement of benefits. The valuation of benefits under a defined benefit plan shall be made in accordance with the actuarial assumptions used to determine employer contributions in effect at the time of the determination.
5. Contributions paid by a municipal corporation shall be paid from municipal funds which are on hand or which will be collected in the year the contribution is made and shall not be deemed to create a debt of the municipal corporation.

History. Code 1981, § 47-5-40 , enacted by Ga. L. 1984, p. 1041, § 11; Ga. L. 1995, p. 1061, § 1; Ga. L. 2016, p. 269, § 1/SB 336.

The 2016 amendment, effective July 1, 2016, in the second sentence of paragraph (a)(1), inserted “or resolution”; and, in subsection (d), substituted the present second sentence for the former second sentence, which read: “In no event shall an employee’s contribution exceed 50 percent of the value of such employee’s benefit payable from the plan at the earlier of termination of employment or commencement of benefits”, and inserted “under a defined benefit plan” in the last sentence.

Cross references.

Creditable service not allowed for military service from which discharge was other than honorable, § 47-1-11 .

47-5-41. Establishment and use of master plans.

1. 1. The board of trustees has the power to establish one or more master plans which may be adopted by any employer. The employees to be covered, the retirement and employee benefits to be provided, and the terms and conditions for retirement benefits and other benefits shall be provided in the master plan. A municipal corporation is empowered to adopt such a plan by ordinance or resolution and to execute an agreement with the board of trustees to provide retirement and employee benefits as provided in the plan. Other employers shall have the power to adopt such plans by resolution of its governing body and to execute such agreements. The agreement, plan, and trust entered into by each member employer shall constitute a separate plan and trust and should be considered as such by the board of trustees. A master plan providing employee benefits may provide for the method of funding such benefits through the use of insurance, self-funding, or otherwise.
   2. Any agreement between the board of trustees and a member employer which provides a defined benefit plan shall contain a provision that such defined benefits are to be provided, to the extent fixed in the master plan, by the member employer and that the board of trustees does not guarantee the fixed amount.
2. The board of trustees is empowered to implement such plan by separate agreement with each employer which has adopted such plan by ordinance or resolution, in accordance with this chapter and with the rules and regulations promulgated by the board of trustees. Execution of an agreement between an employer and the board of trustees shall constitute a contract binding on both parties to provide benefits according to the plan and the terms set forth in the agreement.
3. The board of trustees is authorized to specify in the master plan reasonable employee classifications and to provide, where appropriate, for integration of the benefits provided in the master plan with social security benefits and with other retirement or pension plans under which certain classes of employees may be entitled to benefits. The board of trustees shall incorporate into the master plan the provisions authorized in Code Sections 47-5-42, 47-5-43, and 47-5-44, relative to the selection of various plan features.
4. Employers are authorized to appropriate funds to provide the benefits specified in such master plan and to pay their portion of the administrative costs of the board of trustees in administering the system. Except with respect to employee contributions to purchase additional service credit, an employee’s contribution under a defined benefit plan shall not exceed 50 percent of the value of such employee’s benefit payable from the plan upon commencement of benefits. The valuation of benefits under a defined benefit plan shall be made in accordance with the actuarial assumptions used to determine employer contributions in effect at the time of the determination.
5. Contributions paid by a municipal corporation shall be paid from municipal funds which are on hand or which will be collected in the year the contribution is made and shall not be deemed to create a debt of the municipal corporation.

History. Code 1981, § 47-5-41 , enacted by Ga. L. 1984, p. 1041, § 11; Ga. L. 1995, p. 1061, § 2; Ga. L. 2016, p. 269, § 2/SB 336.

The 2016 amendment, effective July 1, 2016, in paragraph (a)(1), deleted “that, upon the date that it agrees to join the plan, has fewer than 16 employees who elect and are qualified for plan participation” following “any employer” at the end of the first sentence, and, in the third sentence, inserted “or resolution” and deleted “and to designate a board of trustees of the plan” following “plan” at the end; and, in subsection (d), substituted the present second sentence for the former second sentence, which read: “In no event shall an employee’s contribution exceed 50 percent of the value of such employee’s benefit payable from the plan at the earlier of termination of employment or commencement of benefits” and, in the third sentence, inserted “under a defined benefit plan”.

47-5-42. Provisions of contracts and plans.

1. Each member employer that has adopted a plan for the provision of retirement benefits or employee benefits under Code Section 47-5-40 is authorized in its plan and contract to include such provisions as are necessary for the development of a suitable plan, which provisions shall be subject to the approval of the board of trustees, including, but not limited to, the following:
   1. Minimum age at entry into its plan;
   2. Minimum years of service at entry into its plan;
   3. Maximum years of service credit allowable;
   4. Provisions relating to separation and return to employment;
   5. Types of benefits to be provided;
   6. Types of vesting provisions, if any, to be provided;
   7. Types of disability retirement provisions, if any, to be provided;
   8. Minimum years of required participation in the plan;
   9. Provisions relating to benefits for part-time employment; and
   10. Any other provisions necessary, incidental, or helpful in providing the intended benefits.
2. The board of trustees is authorized to reject any contract provision which it determines to be actuarially unsound or which it determines would create an undue administrative burden.

History. Code 1981, § 47-5-42 , enacted by Ga. L. 1984, p. 1041, § 11; Ga. L. 1985, p. 209, § 1; Ga. L. 1985, p. 1359, § 1.

47-5-43. Provisions for early and normal retirement ages.

Each member employer may provide in its plan for early and normal retirement ages. A member employer may defer the retirement of an employee who has reached normal retirement age.

History. Code 1981, § 47-5-43 , enacted by Ga. L. 1984, p. 1041, § 11.

47-5-44. Credit for prior service.

Each member employer that has adopted a plan providing retirement benefits under Code Section 47-5-40 is authorized in its plan and contract to determine what credit, if any, shall be allowed for prior service. The financial liability incurred by the member employer for any such prior service credits allowed shall be actuarially determined and incorporated in the contract, which shall set forth the manner in which such liability shall be defrayed by the member employer.

History. Code 1981, § 47-5-44 , enacted by Ga. L. 1984, p. 1041, § 11.

47-5-45. Uninterrupted participation during transfer from one member municipality to another.

The board of trustees may provide rules under which contracts with member employers may provide for uninterrupted participation by a participating employee who transfers his employment from one member municipality to another.

History. Code 1981, § 47-5-45 , enacted by Ga. L. 1984, p. 1041, § 11.

47-5-46. Transfer of credits.

Member employers which provide retirement benefits under a local or special Act may contract with the board of trustees for transfer of credits to this retirement system and continuation of accrued benefits to their employees under terms which may be provided by amendment to such local or special Act and which are not inconsistent with this chapter or rules or regulations adopted pursuant to this chapter. Otherwise, this chapter is not intended to affect existing retirement or pension systems established by local or special Act or to preclude the establishment of individual employer retirement systems by future local or special Acts.

History. Code 1981, § 47-5-46 , enacted by Ga. L. 1984, p. 1041, § 11.

47-5-47. Return of contributions to employee or employee’s estate.

Except as otherwise provided with respect to the provision of death benefits under a plan, plans providing for retirement benefits established under this chapter shall provide that mandatory contributions made by a participating employee shall be returned to such employee’s surviving spouse or to the estate of the participant or the participant’s pre-retirement beneficiary in the event of death before retirement. If the employee is separated from employment prior to the time he or she is eligible for retirement benefits, such contributions shall be returned unless the employee chooses to claim his or her vested benefits, in which case the employee contributions shall remain with the fund until such time as the employee becomes eligible for the vested benefits. Such contributions may be returned without interest or with such interest as is provided in the plan.

History. Code 1981, § 47-5-47 , enacted by Ga. L. 1984, p. 1041, § 11; Ga. L. 2015, p. 898, § 4/HB 266.

The 2015 amendment, effective July 1, 2015, substituted “Except as otherwise provided with respect to the provision of death benefits under a plan, plans” for “Plans” at the beginning of this Code section; substituted “employee’s surviving spouse or to the estate of the participant or the participant’s pre-retirement beneficiary” for “employee or his estate” near the middle of this Code section; and near the end of this Code section, substituted “he or she is eligible” for “he is eligible” and substituted “his or her vested benefits” for “his vested benefits”.

47-5-70. Creation of debts of the state under this chapter.

Nothing in this chapter shall create a debt of the State of Georgia.

History. Ga. L. 1965, p. 421, § 25; Ga. L. 1988, p. 387, § 1.

47-5-71. Exemption from levy, attachment, or other process of funds held by the board of trustees or for its account; assignment of benefits or contracts established under this chapter.

Funds held by the board of trustees or for its account shall not be subject to process, levy, or attachment; nor shall benefits arising under this chapter or any contract pursuant to this chapter be assignable.

History. Ga. L. 1965, p. 421, § 26.

47-5-72. Exemption of chapter from regulation under Title 33.

Except as otherwise specified in this chapter, the provision of retirement benefits and employee benefits pursuant to this chapter shall not be subject to regulation under Title 33.

History. Code 1981, § 47-5-72 , enacted by Ga. L. 1984, p. 1041, § 12; Ga. L. 2000, p. 131, § 1.

47-6-1. Definitions.

As used in this chapter, the term:

1. “Accumulated contributions” means the sum of all amounts deducted from the compensation of a member or paid by the member to establish or reestablish credit for service, which amounts are credited to his or her individual account in the system, together with regular interest thereon. Beginning on January 12, 1981, this term shall include the amount of employee contributions paid by the employer on behalf of members, together with regular interest thereon, excluding employee contributions paid by the employer for group term life insurance coverage.
2. “Beneficiary” means any person in receipt of a retirement allowance or other benefit as provided by the system.
3. “Board” means the Board of Trustees of the Employees’ Retirement System of Georgia; provided, however, that if any member of such board of trustees is an active or retired member or a beneficiary of this retirement system, he or she shall not serve as a member of the board of trustees of this retirement system.
4. “Creditable service” means prior service and membership service for which credit is allowable under this chapter, but in no case shall more than one year of service be creditable for all service in one calendar year, nor shall it include any service which has been or may be credited to a member by any other public retirement system of this state.
5. “Date of establishment” means July 1, 1967.
6. “Member” means any person included in the membership of the system.
7. “Membership service” means service as paid for by the member, as provided for in Code Section 47-6-60.

   (7.1) “Presiding creditable service” means any creditable service earned by a member while serving as the presiding officer of the House of Representatives.

8. “Prior service” means service rendered prior to January 1, 1954, as a Representative, Senator, or staff member of the General Assembly and service, day for day, on active duty in any component of the armed forces of the United States during wartime or during any conflict in which military personnel were committed by the President of the United States, provided that no such service in excess of five years shall be creditable.

   (8.1) “Prior service” shall also include military service which is creditable under Code Section 47-6-70.1.

9. “Retirement allowance” means monthly payments for life pursuant to Code Section 47-6-80.
10. “System” means the Georgia Legislative Retirement System.

History. Ga. L. 1967, p. 259, § 1; Ga. L. 1968, p. 1354, § 1; Ga. L. 1972, p. 704, § 1; Ga. L. 1980, p. 611, § 1; Ga. L. 1980, p. 925, § 6; Ga. L. 1983, p. 1856, § 2; Ga. L. 1985, p. 209, § 1; Ga. L. 1986, p. 30, § 1; Ga. L. 2000, p. 1277, § 1; Ga. L. 2009, p. 947, § 24/HB 202; Ga. L. 2012, p. 663, § 1/HB 183; Ga. L. 2022, p. 218, § 1/HB 824.

The 2009 amendment, effective May 11, 2009, substituted “or paid by the member to establish or reestablish credit for service, which amounts are credited to his or her” for “and credited to his” near the middle of paragraph (1).

The 2012 amendment, effective July 1, 2012, deleted former paragraph (10), which read: “ ‘Staff members’ means the Secretary of the Senate, the Clerk of the House of Representatives, and the messenger and doorkeeper for each of the two houses of the General Assembly.”; and redesignated former paragraph (11) as present paragraph (10).

The 2022 amendment, effective July 1, 2022, added paragraph (7.1).

47-6-20. Creation and administration of the retirement system; commencement of operations; corporate powers and privileges; name in which retirement system to transact business.

1. A retirement system is created and placed under the administration of the Board of Trustees of the Employees’ Retirement System of Georgia to provide retirement allowances and other benefits for members of the General Assembly. The system shall begin operation as of July 1, 1967.
2. The system shall have the power and privileges of a corporation and shall be known as the “Georgia Legislative Retirement System.” By such name all of its business shall be transacted, all of its funds shall be invested, and all of its cash, securities, and other property shall be held.

History. Ga. L. 1967, p. 259, § 2.

47-6-21. Creation of the office of executive secretary.

There is created an office to be known as the “executive secretary of the Georgia Legislative Retirement System.” The director of the Employees’ Retirement System of Georgia shall serve as executive secretary of this system.

History. Ga. L. 1967, p. 259, § 14.

47-6-22. Powers and duties of the board of trustees.

1. The general administration and responsibility for the proper operation of the system and for putting this chapter into effect are vested in the board.
2. The board shall engage such actuarial and other services as shall be required to transact the business of the system.
3. The board shall designate an actuary who shall be the technical adviser of the board on matters regarding the operation of the system and shall perform such other duties as are required in connection therewith.
4. At least once in each five-year period following the date of establishment, the actuary shall make an actuarial investigation into the mortality, service, and compensation experience of the members and beneficiaries of the system and shall make a valuation of the contingent assets and liabilities of the system. The board, after taking into account the results of such investigation and valuation, shall adopt for the system such mortality, service, and other tables as shall be deemed necessary.
5. On the basis of regular interest and tables adopted by the board, the actuaries shall make valuations of the contingent assets and liabilities of the system at least once every three years.
6. The board shall keep in convenient form such data as shall be necessary for the actuarial valuations of the contingent assets and liabilities of the system and for checking the experience of the system.
7. The board shall determine, from time to time, the rate of regular interest for use in all calculations, with the rate of 4 percent per annum applicable unless changed by the board.
8. Subject to the limitations of this chapter, the board shall, from time to time, establish rules and regulations for the administration of the system and for the transaction of business.
9. The board shall keep a record of all of its proceedings under this chapter, which record shall be open to the public.
10. All persons employed by the board and the expenses of the board shall be paid from funds appropriated to the General Assembly.

History. Ga. L. 1967, p. 259, § 3; Ga. L. 2010, p. 1207, § 65/SB 436.

The 2010 amendment, effective July 1, 2010, substituted “adviser” for “advisor” in the middle of subsection (c).

Editor’s notes.

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: “The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.”

47-6-23. Investment powers of board; members’ and employees’ dealings with funds; vouchers for payments.

1. The board shall be the trustee of the funds of the system; may invest and reinvest such funds; and may hold, purchase, sell, assign, transfer, and dispose of any of the securities and investments in which any of the funds created under this chapter shall have been invested, as well as the proceeds of such investments and any moneys belonging to such fund, all in such manner as funds of the Employees’ Retirement System of Georgia are invested and reinvested.
2. Except as otherwise provided for in this chapter, no member or person employed by the board shall have a direct interest in the gains or profits of any investment made by the board. No member or employee of the board shall, directly or indirectly, for himself or as an agent, in any manner use the funds of the system except to make such current and necessary payments as are authorized by the board; nor shall any member or employee of the board become an endorser, surety, or in any manner an obligor for moneys loaned or borrowed from the board.
3. The board shall be the custodian of the funds of the system. All payments from such funds shall be made by the board only upon vouchers signed by two persons designated by the board.

History. Ga. L. 1967, p. 259, §§ 15, 16; Ga. L. 2000, p. 131, § 1.