27 MAC Pt. 210
PERS, Regulations for Retirement Plans Administered by the Board of
Cite as 27 Miss. Admin. Code Pt. 210
Title 27:
Personnel
Part 210:
PERS, Regulations for Retirement Plans Administered by the Board of
Trustees
Chapter 01: Classification and Reporting of State Employees
Purpose
The purpose of this regulation is to define the term âstate employeeâ for purposes of
reporting for Social Security and retirement annuity coverage. It also clarifies PERSâ
responsibilities for collecting and reporting Social Security Contributions.
Definition of State Employee for Social Security and Retirement Annuity Purposes
State employees are hereby defined as those who are under the control and direction of a
state department, institution or agency. Each employee so covered shall be paid by the
agency from funds under its control, or on the basis of budgets prepared by the agency,
whether the funds involved are appropriated, donated or secured from Federal
Government or from local units of state government, but which funds are mingled with
the general funds or budgets of the agency, or into any fund of the State Treasury;
provided that employees who are paid directly and solely from funds of a unit of local
government, which funds are appropriated specifically for the operation of a department
under the supervision, direction and jurisdiction of a state institution or agency, and
which funds are expended on the basis of budgets prepared by the state agency and
adopted by the local unit of government, shall be considered as state employees.
Employees paid directly and solely from funds of a municipality or county or other
political subdivision, not coming within the provisions set forth above, shall be classified
as employees of local units of government. Employees paid directly and solely from
federal funds by federal checks shall be classified as federal employees and shall not be
included in Social Security coverage or state retirement annuity coverage.
Reporting of State Employees for Social Security Contributions
1. Reporting for periods prior to January 1, 1987
Prior to December 31, 1986, the state department, institution or agency which has the
control and direction of state employees is responsible for the collection and
remittance of the employeesâ contributions and the remittance of the employersâ
contributions, and have total responsibility for reporting such collections for each
employee and for making the employersâ contributions for each employee to the
board.
2. Reporting for periods from and after January 1, 1987
The Omnibus Reconciliation Act of 1986 changed the manner in which Social
Security contributions are deposited by State and local government employers. This
legislation placed State and local employers under the Internal Revenue Service
provisions with respect to the schedule for frequency of deposits and interest charges
and penalties for late deposits. The law removed from the State the intermediary role
of collecting Social Security payments from local governments and relieved the State
from liability for verifying and depositing such payments with respect to payments
due on wages paid after December 31, 1986.
(History: Adopted May 29, 1951, page 11; amended June 21, 2005 to be effective August 1,
2005; reformatted August 1, 2007)
Chapter 02: Definition of Part-time and Emergency Employees for Social Security
Purpose
The purpose of this regulation is to define part-time temporary and emergency
employees for purposes of eligibility for Social Security coverage.
Definition of Emergency employees and part-time temporary positions.
Emergency employees shall be defined as those who are hired to serve on the basis that a
condition of emergency exists and these employees shall not be included in Social
Security coverage. Services in part-time temporary positions, the compensation for which
is less than $50 per quarter reporting period shall not be covered for Social Security.
(History: Adopted September 4, 1958, page 386; amended and reformatted August 1, 2007)
Chapter 03: Coverage of Teachers formerly covered under the Teachersâ Retirement
System (TRS) â REPEALED
Purpose
The purpose of this regulation was to define the term âteacherâ for purposes of Social
Security and Retirement Annuity coverage, including the effective date of such coverage.
This regulation, which addressed the coverage of teachers formerly covered under the
Teachersâ Retirement System, was repealed by the Board of Trustees on August 1, 2016.
(History: Adopted May 29, 1952, page 11; amended June 21, 2005, to be effective August 1,
2005; reformatted August 1, 2007; repealed August 1, 2016)
Chapter 04: Coverage of Employees of Public Schools other than Teachers
Purpose
The purpose of this regulation is to provide for the manner in which employees of public
schools who are not teachers may be covered for Social Security and Retirement Annuity
coverage.
Social Security Coverage of Employees of Public Schools other than Teachers
Employees of public schools, other than teachers, are not to be included in the original
agreement between the State and the Federal Security Administration, but may be
included by separate agreements made with the superintendents of the various school
districts, or these employees of the various school districts may be included as
participating units of agreements negotiated with the various counties or municipalities
in which the school district is located.
State Retirement Annuity Coverage of Employees of Public Schools other than
Teachers
1.
February 1, 1953 to June 30, 1973
Employees of public schools, other than teachers, are not automatically included
in the state retirement annuity coverage, but may be included by separate
agreements made with the superintendents of the various school districts, or these
employees of the various school districts may be included as participating units of
agreements negotiated with the various counties or municipalities in which the
school district is located.
2.
From July 1, 1973 forward
Effective July 1, 1973, all public school employees other than teachers, such as
bus drivers, janitors, maids, maintenance workers and cafeteria employees, had
the option to participate in state retirement annuity coverage. Employees hired in
those positions after July 1, 1973, shall be covered automatically without the
necessity of a separate joinder agreement provided they meet the work
requirements as set forth in Regulation 8 and Regulation 36.
(History: Adopted May 29, 1951, page 12; amended June 21, 2005, to be effective August 1,
2005; reformatted August 1, 2007)
Chapter 05: Social Security and State Retirement Annuity Coverage during Educational
or Professional Leave
Purpose
The purpose of this regulation is to clarify the conditions under which an employee is
eligible for Social Security and State Retirement Annuity coverage during educational or
professional leave.
Qualification of âEducational Leaveâ for Social Security and Retirement Annuity
Coverage
"Educational Leave" is defined as that period of time during which an employee in a
covered group is absent from his job or position obtaining instruction and additional
education to better qualify him to perform his duties with his agency. In order to qualify
for "educational leave" such an employee must be under agreement at the time he takes
"educational leave" to return to the department or agency, or to work for some other
department or agency in a covered group.
Provided an employee meets the above qualifications for "educational leave", that period
of time he is absent from his regular duties on "educational leave" will be added in
computing covered employment under the Social Security Act from March 1, 1951 (or
whatever the effective date is stipulated in the agreement between the State and the
Federal Security Administrator) and also for prior coverage computed from the time he
commences "educational leave" under the State Retirement System provided by Article II
of SB 273 [now Article III beginning at Miss. Code Ann. §25-11-101 et seq. (1972, as
amended)].
It shall also be necessary for the department, agency or other employer of the covered
group to certify to the Board of Trustees, in writing under oath, that the employee, at the
time he first became absent from his duties on "educational leave", was under agreement
to return to regular employment with said department, agency, or employer, or was under
agreement to commence employment upon his return with another employer of a covered
group.
The prior employer shall pay the Federal contributions taxes both for the employer and
the employee for any employee on "educational leave" on the basis of tuition, subsistence
or other payments made to the employee or institution on "educational leave",
commencing with said contributions of the employer and employee, payable out of
money received on May 1, 1952, and the first of each month thereafter as long as the
"educational leave" continues. At the end of the "educational leave" contributions shall be
due and payable as in all other cases of covered employment.
If any such employee is on "educational leave" on February 1, 1953, or thereafter, and is
eligible for benefits under the State Retirement System, as provided in Article II of SB
273, [now Article III beginning at Miss. Code Ann. §25-11-101 et seq. (1972, as
amended)] the employees' contributions shall be withheld commencing February 1,
1953, and the employers' contributions shall be paid at the same time at the rate provided
under said Article II, [now Article III beginning at Miss. Code Ann. §25-11-101 et seq.
(1972, as amended)], applied to the tuition and other payments and things of value
received by the employee while on "educational leave".
This regulation has been superseded effective May 14, 1984, by the provisions in the
Miss. Code Ann. §25-11-109 (1972, as amended) as it applies to retirement annuity
coverage during absence from employment while on professional leave.
(History: Adopted May 30, 1952, page 14; amended June 21, 2005 to be effective August 1,
2005, reformatted August 1, 2007)
Chapter 06: Coverage of Members of Boards and Commissions
Purpose
The purpose of this regulation is to clarify when a member of a Board or Commission
is considered as an employee in state service for Retirement Annuity coverage.
Eligibility of Members of Board and Commissions for Retirement Annuity
Coverage.
Members of Boards and Commissions of various state departments or agencies or
commissions, who are paid solely on a per diem and expense basis, shall not be
considered as in state service within the meaning of this term as it applies to
employment of the state. Members of such Boards or Commissions, who are paid a
stipulated salary monthly for their services, shall be considered as employees in state
service.
(History: Adopted May 29, 1952, page 12, reformatted August 1, 2007)
Chapter 07: Coverage of Members and Employees of the Legislature
Purpose
The purpose of the regulation is to specify when members of the Legislature are eligible
for Social and State Retirement Annuity coverage when the System was created in 1952
and thereafter.
Coverage of legislative members and employees in 1952
Members of the Legislature, who were elected to serve in the 1952 Regular Session and
who have not resigned from state service, or retired or become deceased and members
who were elected subsequently to the 1952 Session to fill vacant positions caused by
death or resignation shall be considered employees in service, as of the date of signing
the agreement. Members of the 1952 Legislature, who were members of the previous
Legislature and who served on interim legislative committees after the effective date of
the agreement between the State of Mississippi and the Federal Security Administration,
shall receive retroactive coverage for all services performed back to the effective date of
the agreement. All services performed by members of the Legislature, as members of
interim committees, shall be considered as state service. Members serving the 1952
Legislature and members of Legislative Interim Committees shall be classified as State
employees for the period of such service, and their coverage shall be retroactive as of
the effective date of the agreement. Employees of the 1952 Legislature who are
employed in state service on the date of signing the agreement, and members and
employees of subsequent Legislatures and employees of all Legislative Interim
Committees which are organized and operated on the date of signing of the agreement,
shall be classified as in state service on that date and their coverage shall be retroactive
to the effective date of the agreement.
Coverage of members and employees of subsequent legislatures.
Thereafter, all newly elected legislators and employees of subsequent legislatures shall
be covered automatically in accordance with the statutes and regulations governing state
retirement annuity coverage.
(History: Adopted May 29, 1952, page 12; amended June 21, 2005 to be effective August 1,
2005; reformatted August 1, 2007)
Chapter 08: Former employees with prior services re-entering State Employment. (This
applies to Retirement Annuity only and not to Social Security)
Purpose
The purpose of this regulation is to set forth when former employees who reentered state
service after April 15, 1952, but prior to July 1, 1953, are eligible for prior service credit
under state retirement annuity coverage.
Former employees with prior service reentering state employment
Any former employee with prior service with any department of the State of Mississippi,
or any County, Municipality, or any Subdivision or Instrumentality, who, after April 15,
1952, but prior to July 1, 1953, re-enters either the department for which prior service
was performed, or any department, county, municipality, or instrumentality covered
under the Public Employees' Retirement System and becomes a member of said
Retirement System, shall be required to remain in service and contribute to said System
for a period not less than four years before his certificate of prior service shall become
final except in those cases where persons are prevented from completing the four year
requirement because of total and permanent disability or because of having attained the
compulsory retirement age of 70 years.
(History: Adopted May 29, 1952, page 13; amended October 23, 1957, page 325; Amended
March 30, 1961, page 521; reformatted August 1, 2007)
Chapter 09: Prior Service Credits
Purpose
The purpose of this regulation is to define what public service qualifies for prior service
credit for retirement annuity coverage.
Governmental service eligible for prior service credit
Prior service credits in the Public Employees' Retirement System of Mississippi may be
granted only for service performed for a State Agency, or for an instrumentality or
juristic entity of the State of Mississippi, which is covered by an agreement executed
between such instrumentality or juristic entity and the Public Employees' Retirement
System of Mississippi and which includes Article II of the agreement, in accordance
with the provisions of SB 273, Laws of 1952 (now Article III beginning at Miss. Code.
Ann. §25-11-101 et seq. (1972, as amended).
(History: Adopted September 4, 1952, page 39; amended June 21, 2005, to be effective
August 1, 2005; reformatted August 1, 2007)
Chapter 10: Deduction of Contributions from Employee Salaries for State Retirement
Annuity
Purpose
The purpose of this regulation is to clarify the covered wages on which employee
contributions are required for retirement annuity coverage.
Covered wages on which employee contributions are due
Employee contributions shall be made on the basis of the contribution rates as set by the
Board of Trustees from time to time as applied to earned compensation as defined by law.
1.
From February 1, 1953 to June 30, 1968
Deductions for Article II, [now Article III beginning at Miss. Code Ann. §25-11-
101 et seq. (1972, as amended)], from the salary of school employees employed
for the school year shall be made on the basis of earned annual compensation less
$1200 per year, payable monthly on a pro-rata basis. Example: A teacher having a
contract for $1600 for the school year of 8 months and receiving $200 per month
would not pay on the first $150 per month of her salary, as she has only an 8
months contract and 8 x $150 = $1200. She would therefore contribute 4% of
$200 minus $150, or 4% of $50 per month or $2 per month to Article II, [now
Article III beginning at Miss. Code Ann. §25-11-101 et seq. (1972, as amended)].
However, if she works in other public employment the other 4 months during the
year, she would pay 4% of her total salary for these months as she will get her
$1200 exemption from her school service.
2.
From and After July 1, 1968
Effective July 1, 1968, deductions for employee contributions from the salaries of
all employees for retirement annuity coverage shall be based on all covered wages
not to exceed the statutory limits.
(History: Adopted September 9, 1952, page 40; amended June 21, 2005 to be effective
August 1, 2005; reformatted August 1, 2007
Chapter 11: Effective date of deductions for State Retirement Annuity
Purpose
The purpose of this regulation is to establish the initial effective date on which
contribution were due for state retirement annuity coverage.
Initial effective date for retirement annuity contributions and benefits Payments for
the State Retirement Annuity (Article II), [now Article III beginning at Miss. Code Ann.
§25-11-101 et seq. (1972, as amended)] are due on wages earned from and after February
1, 1953, and retirement for those eligible for retirement under Article II, [now Article III
beginning at Miss. Code Ann. §25-11-101 et seq. (1972, as amended)] may begin as of
February 1, 1953.
(History: Adopted September 9, 1952, page 41; amended June 21, 2005 to be effective
August 1, 2005; reformatted August 1, 2007)
Chapter 12: Eligibility of Retirants from other Systems for Membership in State
Retirement Annuity
Purpose
The purpose of this regulation is to clarify eligibility of retirants from other retirement
systems for membership in state retirement annuity coverage.
Eligibility of retirants of other retirement systems for membership in state
retirement annuity coverage
1.
Prior to July 1, 1980
Prior to July 1, 1980, statutory law prohibited any person who was retired from
service under any retirement system of the State of Mississippi operating for state,
county or municipal employees and who was receiving retirement benefits there
under from being eligible to participate in the state retirement annuity coverage.
Thus, prior to this date, retirants receiving a retirement allowance under any
retirement plan of this State, or who received a retirement allowance or pension
on or after April 15, 1952, from any plan of this State were not eligible for Article
II of SB 273, Laws of 1952, [now Article III beginning at Miss. Code Ann. §25-
11-101 et seq. (1972, as amended)]
2.
From and after July 1, 1980
Effective July 1, 1980, the statutory prohibition was removed and retirants of
another system administered for state, county, or municipal employees had
the option to participate in state retirement annuity coverage. Retirees from
other systems hired after July 1, 1980, are covered automatically for state
retirement annuity coverage.
(History: Adopted September 9, 1952, page 41; amended June 21, 2005, to be effective
August 1, 2005; reformatted August 1, 2007)
Chapter 12: Eligibility of Retirants from other Systems for Membership in State
Retirement Annuity
Purpose
The purpose of this regulation is to clarify eligibility of retirants from other retirement
systems for membership in state retirement annuity coverage.
Eligibility of retirants of other retirement systems for membership in state
retirement annuity coverage
1.
Prior to July 1, 1980
Prior to July 1, 1980, statutory law prohibited any person who was retired from
service under any retirement system of the State of Mississippi operating for state,
county or municipal employees and who was receiving retirement benefits there
under from being eligible to participate in the state retirement annuity coverage.
Thus, prior to this date, retirants receiving a retirement allowance under any
retirement plan of this State, or who received a retirement allowance or pension
on or after April 15, 1952, from any plan of this State were not eligible for Article
II of SB 273, Laws of 1952, [now Article III beginning at Miss. Code Ann. §25-
11-101 et seq. (1972, as amended)]
2.
From and after July 1, 1980
Effective July 1, 1980, the statutory prohibition was removed and retirants of
another system administered for state, county, or municipal employees had
the option to participate in state retirement annuity coverage. Retirees from
other systems hired after July 1, 1980, are covered automatically for state
retirement annuity coverage.
(History: Adopted September 9, 1952, page 41; amended June 21, 2005, to be effective
August 1, 2005; reformatted August 1, 2007)
Chapter 13: Employers' Contributions under State Retirement Annuity Coverage
Purpose
The purpose of this regulation is to provide the basis for making employer contributions
for State Retirement Annuity Coverage.
Employersâ Contributions under State Retirement Annuity Coverage
1.
Prior to July 1, 1958
The employer's payment under Article II [now Article III beginning at Miss.
Code Ann. §25-11-101 (1972, as amended)] shall be made at present on the basis
of
2-1/2% of wages paid each covered employee during a calendar year from $0
to $6000.
2.
From and after July 1, 1958
Employer contributions shall be made on the basis of the contribution rates as set
forth from time to time by the Board of Trustees and levels of earned
compensation as set forth in the statute.
(History: Adopted September 30, 1952, page 46; amended June 21, 2005, to be effective
August 1, 2005; reformatted August 1, 2007)
Chapter 14: Submission of Monthly Reports and Contributions
Purpose
The purpose of this regulation is to provide the due date and manner in which the
employer must submit required contributions and wage reports.
Due date of contributions and wage report to PERS defined benefit
Monthly employee and employer state retirement contributions pursuant to Article III
beginning at Miss. Code Ann. §25-11-101 (1972, as amended) are due from the employer
as of the fifth working day of each month. The wage and contributions report is due from
the employer as of the fifth working day of each month. All delinquent payments shall be
assessed interest at the rate of 10% per annum, and all delinquent reports shall be
assessed interest at the rate of 2% per annum during the period of delinquency on the
amount reported. Contributions and reports posted by the fifth working day of the month
shall be considered as received timely. The creation date of the electronic files shall
determine the date of submission. However, where the Board of Trustees finds that such
delinquency is the result of circumstances beyond the control of the employer and the
Board of Trustees has been notified of such circumstances by the employer in a timely
manner, then the assessment provided for herein shall be discretionary. For purposes of
this Regulation, incomplete and inaccurate reports shall be deemed as delinquent reports
until such time as they are properly filed.
Manner of submission of contributions and wage report to PERS defined benefit
Effective July 1, 1996, all employers are authorized and shall transfer all funds due to
PERS electronically and shall transmit any wage or other reports by computerized
reporting systems. An employer may submit a written request for a temporary exemption
from the application of the above requirements setting forth the reasons for the inability
to comply with the requirement. Where the Board of Trustees finds that an employer
cannot comply with the above requirements due to circumstances beyond its control, such
temporary exemption may be granted. The Board of Trustees may establish guidelines for
determining whether such request shall be granted. The Board of Trustees may assess a
processing fee for noncompliance with the mandatory electronic funds transfer and/or
computerized reporting if no exemption is granted. Such guidelines and processing fees
will be established from time to time by the Board of Trustees and reflected in its
minutes.
Calculation of employee contributions for monthly submission
In accordance with Miss. Code Ann. §25-11-123 (1972, as amended), the employer shall
first deduct from the salary of each member on each payroll for each payroll period, the
total statutory employee contribution. For any employee who became a member before
March 1, 2026, the full employee contribution shall be remitted to PERS. For any
employee who becomes a member on or after March 1, 2026, the statutory PERS defined
benefit employee contribution will be remitted to PERS and, separately, the remaining
statutory defined contribution employee contribution shall be remitted to the defined
contribution third-party administrator.
Submission of defined contribution contributions
Monthly defined contribution employee and employer state retirement contributions
pursuant to Article III beginning at Miss. Code Ann. §25-11-101 (1972, as amended) are
due from the employer as of the fifth working day of each month in accordance with the
Mississippi Hybrid Defined Contribution Plan Document. Remittances of such
contributions received after the fifteenth working day are delinquent. Delinquent
payments shall be subject to interest at the rate specified in PERS Board Regulation 43,
Section 103.
Calculation of Interest on Delinquent Contribution Payments by Fee Officials
The Annual Financial Report (AFR) required to be filed by each covered constable,
chancery clerk, and circuit clerk and all retirement contributions due on the net earnings
from the office must be remitted to PERS by April 15 of the following year. The amounts
due and not remitted by April 15 begin accruing interest daily at the rate specified in
PERS Board Regulation 43 from April 15 until the date of payment.
(History: Adopted September 30, 1952, page 52, amended July 15, 1980; amended April 15,
1986, page 66; amended October 21, 1986, page 74; amended December 16, 1986, page 2;
amended June 15, 1993; amended February 23, 1994; amended August 20, 1996; amended
June 21, 2005 to be effective August 1, 2005; reformatted August 1, 2007; amended
December 1, 2010; amended effective December 1, 2015, amended effective March 1, 2026)
Chapter 15: Eligibility of employees not employed between February 1, 1953, and July 1,
1953 for Social Security and Retirement Annuity coverage
Purpose
The purpose of this regulation is to establish eligibility for membership and prior service
credit in state retirement annuity coverage for public employees covered for Social
Security coverage as of July 1, 1952, and who worked in public employment any time
between that time and February 1, 1953, but not between February 1, 1953 and July 1,
1953.
Eligibility for certain prior service credit
Public employees, who were properly reported for the retroactive Social Security
coverage, and who were considered employed on the effective date of the Federal
Security Administration - State Agreement (July 2, 1952), and who worked in covered
public employment any time between July 2, 1952, and February 1, 1953 but who were
not employed in covered public employment between February 1, 1953, and July 1, 1953,
may join Article II (State Retirement Annuity, [now Article III beginning at Miss. Code
Ann. §25-11-101 et seq. (1972, as amended)] of the System and obtain full prior years
service credit, provided they apply to the System on PERS Form 1, on or before July 1,
1953, and provided their prospective employer certifies that a contract has been made for
their services on or before July 1, 1953, even though such an employee does not actually
commence work on July 1, 1953, but such an employee does commence work, at the
regular rate of pay for that position, for the certifying employer within 90 days after July
1, 1953. Employees meeting these requirements shall not be required to work the
additional five years to obtain prior years service credit.
To Illustrate: A teacher (or other public employee) who taught in the school fiscal year
1951-52 and who taught during the first quarter of the 1952-53 school year, but who for
any reason, other than discharge for cause, had to retire from teaching prior to February
1, 1953, and who was unable to teach at any time during the remainder of the 1952-53
school term, but who obtained a contract to teach in the 1953-54 school year, and whose
principal would so certify, and if this teacher would send this certification together with
her membership application to the Public Employees' Retirement System on or before
July 1, 1953, she would not lose her prior years service credit. If she does not meet
these conditions she will lose her prior years service credit.
(History: Adopted November 13, 1952, page 57; amended June 21, 2005, to be effective
August 1, 2005; reformatted August 1, 2007)
Chapter 16: Clarification of State-Federal Employment
Purpose
The purpose of the regulation is to clarify the meaning of the terms âpositionâ and âstate
serviceâ as it relates to âcreditable serviceâ of employees of joint State and Federal
agencies administering State and Federal funds.
Eligibility of State-Federal employment for creditable service
The term "position" definition (p) of Section 12, and term "state service" definition (v) of
Section 12 of Senate Bill No. 273, [now Miss. Code Ann. §25-11-103(s) (1972, as
amended)] relating to joint State and Federal agencies administering State and Federal
funds, shall be interpreted to mean, when applied to "creditable service", service rendered
by a person employed in a joint State - Federal Program financed jointly by State -
Federal funds but which employees are not members of any other retirement system at
the time they made claim for prior service; and provided that such employees are
appointed to the position or positions involved by the State Agency, Political Subdivision
or Municipality participating in the joint State - Federal Program.
(History: Adopted November 13, 1952, page 58; amended January 23, 1953, page 62;
amended June 21, 2005, to be effective August 1, 2005; reformatted August 1, 2007)
Chapter 17: Election of Members of the Board of Trustees of the Public Employeesâ
Retirement System of Mississippi
Purpose
This regulation prescribes the manner in which members of the Board of Trustees of the
Public Employeesâ Retirement System of Mississippi (PERS) are elected.
Responsibility for conducting elections
The Administrative Committee, as duly appointed, shall oversee all elections.
The executive director shall prepare and furnish the Administrative Committee
with a schedule of election to be approved by the Board and followed in each
election.
Prohibition against influencing election
The official authority of any Board member or employee shall not be used for the
purpose of interfering with or affecting the result of an election or a nomination
for office.
Election Procedure
The procedure for the nomination and schedule of election of members of the
Board provided in Miss. Code Ann. § 25-11-l5 (1972, as amended), shall be as
follows:
1.
Not less than 150 days prior to the expiration of the term of office of any member of
said Board, the executive director shall prepare and distribute to the chief executive officer of all
agencies whose employees are eligible to participate in the election, or to the retirees and
beneficiaries in the case of the election of a retiree representative, a notice of such impending
expiration, and shall simultaneously prepare and distribute, or make available, an appropriate
petition as prescribed by the Board for the nomination of candidates. In the event the Board
declares a vacancy in the office of a trustee prior to the expiration of his or her term of office,
the executive director shall, within seven business days of the declared vacancy, initiate
accelerated election proceedings in accordance with Miss. Code Ann. § 25-11-15(3) (1972, as
amended) so as to fill the vacancy as quickly as possible.
2.
Sufficient lines shall be provided on each petition for at least 25 signatures of
members or retirees, as applicable, of systems administered by PERS who are eligible to vote in
said election and a minimum of 25 signatures, other than the signature of the candidate seeking
nomination, shall be necessary to place the name of any eligible candidate in nomination for the
office.
3.
The petition nominating candidates for said office shall be filed with the executive
director not less than 120 days prior to the expiration of the term of office of the incumbent
member of the Board whose term is expiring, and no nomination received subsequent to said
time shall be considered. The executive director, or his or her designee, shall be responsible for
verifying the eligibility of any candidate and, if
necessary to perfect a petition, may allow a nominee to obtain additional required
signatures after filing the petition if the additional signatures are received before
the deadline for filing of petitions.
4.
Approximately one week after the deadline for filing petitions as provided in Section
103.3 of this regulation, the executive director shall initiate the preparation of an official ballot
for said election, listing thereon in alphabetical order the names of all eligible candidates placed
in nomination pursuant to these regulations. Ballots and candidate information shall be provided
or made available to the members, retirees, and beneficiaries entitled to vote in said election. If
only one nomination is approved, such candidate shall be declared by the Board of Trustees to
have been duly elected.
5.
Employees who are active members of a public retirement system administered by
PERS and retirees and beneficiaries, regardless of age, who are receiving a monthly retirement
allowance from a public retirement system administered by PERS shall be entitled to vote in the
appropriate election of the member of the Board of Trustees, as provided in Miss. Code Ann. §
25-11-15 (1972, as amended); however, only an eligible active member of PERS who has at
least 10 years of creditable service or a retired member receiving a monthly retirement
allowance from PERS may seek election to and, if elected, serve on the Board of Trustees.
6.
Any employee of PERS may vote in any state employee representative election
but may not seek election to serve on the Board of Trustees while so employed.
7.
Any active member or retiree who holds office in the legislative or judicial branches
of state or local government may vote in the applicable member or retiree representative
election but may not seek election to serve on the Board of Trustees.
8.
The executive director is authorized to conduct elections of an active employee
member or retired member to the Board of Trustees in the manner deemed most efficient and
effective. The manner used in the casting of ballots in the election, whether by paper ballot,
telephone, or electronic means, shall reasonably provide each member with the opportunity to
cast a single vote for the candidate of his or her choice. The executive director shall take the
necessary measures to ensure that the election is conducted with a high degree of confidentiality
and that the voting process provides secure, verifiable, and unbiased results.
9.
Within 30 days after such ballots have been provided or made available to members,
retirees, and beneficiaries who are entitled to vote in said election, the voting period will close
and the results tabulated. The results of the election will be certified at the next Board meeting.
Any candidate in said election, or his or her representative or attorney, shall, upon request
within 90 days, have the right to review the official certified results.
10.
If any candidate for said office shall receive a majority of all votes cast in said
election, such candidate shall be declared to have been duly elected. If no candidate receives a
majority of the total votes cast in said election, the Administrative Committee shall certify the
name of the candidate receiving the highest number of votes and the name(s) of the candidate(s)
receiving the second highest number of votes, and the executive director shall, thereupon, within
a period of approximately one week after such certification, initiate an official runoff election.
In the event two or more candidates tie for the highest number of votes cast in said election, the
Administrative Committee shall certify the names of those candidates for purposes of the runoff
election. The runoff election process, including the declaration of the duly elected candidate,
shall be conducted using the same voting process as hereinabove provided in the first election
process, except that the candidate who receives the most votes cast in the runoff election, or the
candidate decided by lot in the event of a tie vote, shall be declared to have been duly elected.
11.
In the event the name of an ineligible individual is placed on an official ballot in any
election, that election shall be declared invalid and a new election will be held, unless excluding
the votes cast for the ineligible individual would have no bearing whatsoever on the election
results, in which case the election results would be certified by the Board.
12.
In the event any eligible runoff candidate withdraws his or her name or subsequently
becomes ineligible to serve at any point after certification of the candidates for the runoff
election and before the election is completed, the Board shall declare the remaining candidate
to have been duly elected if there is only one remaining candidate.
13.
The Board of Trustees shall certify the results of said election to the Secretary of
State so that a commission may be issued as required by law to the successful candidate, and
said candidate shall be sworn in as a member of the Board as provided by law.
14.
The Board of Trustees shall be the sole judge of all questions touching on the
qualifications of (i) candidates, (ii) employees of the various political subdivisions, agencies,
institutions, departments, (iii) retirees, and (iv) voters in such elections, and shall likewise
determine any and all other questions arising incident to or connected with such election.
15.
Any legal holidays falling within any period of time set forth in these policies shall
extend the time for that period by one day unless otherwise directed by the Board. Any time
period referred to in these procedures shall mean calendar days, not work days. If a deadline
falls on Saturday or Sunday, the deadline shall be extended to the following Monday.
Oath of Office
Each trustee shall, within ten days after his appointment or certification of election, take
an oath of office as provided by law that he or she will diligently and honestly
administer the affairs of the said Board, and that he or she will not knowingly violate or
willingly permit to be violated any of the provisions of law applicable to any public
retirement system administered by PERS. Such oath shall be signed by the member
making it, certified, and immediately filed in the office of the Secretary of State.
(History of Board Regulation 17: Adopted November 13, 1952, page 55; amended November 2,
1953, page 130; amended March 26, 1953, page 80; amended December 17, 1991; amended June
30, 1992; amended August 17, 1993; amended June 21, 2005, to be effective August 1, 2005;
reformatted August 1, 2007; amended October 23, 2007; amended effective August 1, 2014;
amended effective December 1, 2016)
Chapter 18: Agencies joining State Retirement Annuity Coverage after February 1, 1953
Purpose
The purpose of this regulation is to address a) when service credit may be granted
retroactive to February 1, 1953, when an agency or employee joins state retirement
annuity coverage after February 1, 1953, but on or before July 1, 1953, and b) when
contributions for the period prior to joining is due.
Requirements for receiving certain service credit
Agencies or employees who join Article II of SB 273, Laws of 1952, [now Article III
beginning at Miss. Code Ann. §25-11-101 et seq. (1972, as amended)] after February 1,
1953, but on or before July 1, 1953, will be required to remit prior to July 25, 1953, both
the employer's and the employee's part of contributions for that period, or else they are
not to receive credit for services rendered during that period.
(History: Adopted January 23, 1953, page 61; amended November 2, 1953, page 130;
amended June 21, 2005, to be effective August 1, 2005; reformatted August 1, 2007)
Chapter 20: State Retirement Annuity Coverage for Teachers obtaining contract before
July 1, 1953 â REPEALED
Purpose
The purpose of this regulation was to address state retirement annuity coverage for
certain employees who were not in covered employment between April 15, 1952, and
July 1, 1953, but who obtained a contract for teaching or other employment on or
before July 1, 1953.
This regulation, which addressed state retirement annuity coverage for certain
employees who obtained a contract for teaching or other employment before July 1, 1953, was
repealed by the Board of Trustees on August 1, 2016.
(History: Adopted July 2, 1953, page 112; amended November 2, 1953, page 130; amended
March 30, 1961, page 521; reformatted August 1, 2007; repealed August 1, 2016
Chapter 21: Eligibility of Teachers retired under Teacher Retirement System â
REPEALED
Purpose
The purpose of this regulation was to address the eligibility for state retirement
annuity coverage of certain teachers who retired on disability retirement under the
Teachersâ
Retirement Act and who returned to active duty after implementation of the state
retirement annuity plan.
This regulation, which addressed the eligibility for teachers retired under the
Teacher Retirement System who returned to active duty after implementation of the state
retirement annuity plan, was repealed by the Board of Trustees on August 1, 2016.
(History: Adopted November 2, 1953, page 131; amended June 21, 2005 to be effective
August 1, 2005; reformatted August 1, 2007; repealed August 1, 2016)
Chapter 23: Format for Wage and Contribution Reports
Purpose
The purpose of this regulation is to set forth the authority of the Board of Trustees to
specify the format and procedures under which wage and contribution reports will be
made.
In making State Retirement Annuity reports, the reporting agency shall be required to
list employees in alphabetical order, or in the format and under the procedures as otherwise
prescribed by the Board of Trustees from time to time.
(History: Adopted July 2, 1953, page 111; amended June 21, 2005, to be effective August 1,
2005; reformatted August 1, 2007)
Chapter 24: Employees who rejected membership
Purpose
The purpose of this regulation is to address the effect of a transfer of employment upon
an employeeâs rejection of members in the state retirement annuity plan.
Effect of job transfer on rejection of membership service
Employees who had rejected membership in Article II [now Article III beginning at
Miss. Code Ann. §25-11-101 et seq. (1972, as amended)] who transfer from one Agency
to another without an appreciable break in their employment, may be allowed to retain
their rejection of membership.
(History: Adopted August 11, 1953, page 119; amended June 21, 2005, to be effective
August 1, 2005; reformatted August 1, 2007)
Chapter 25: Eligibility of Part-time Employees for State Retirement Annuity Service
Credit
Purpose
The purpose of this regulation is to clarify the minimum level of employment
which qualifies an employee to receive service credit.
Minimum level of employment required for service credit
Persons working the equivalent of one-half, or more, of a normal work load for their
positions and receiving one-half, or more, of normal wages for that position, may receive
full service credit for such work. This Regulation must be read in conjunction with
Regulation 36 and Miss. Code Ann. §25-11-109 (1972, as amended).
(History: Adopted May 28, 1953, page 100; amended November 2, 1953, page 132;
amended June 21, 2005 to be effective August 1, 2005; reformatted August 1, 2007)
Chapter 26: Eligibility for Prior Service Credit for Employees Returning to Covered
Employment after April 15, 1952 or Employed after July 1, 1953
Purpose
The purpose of this regulation is to address the eligibility for service credit for certain
employees returning to covered employment after April 15, 1952, or for those employed
after July 1, 1953.
Prior service credit for employees returning to covered employment after April
15, 1952, but before July 1, 1953
Persons who were employed as a regular employee in the public schools for the final
school term of the school year 1951-52, or persons who were regularly employed in other
covered public employment when Senate Bill 273, Laws of 1952, was approved (April
15, 1952), may join the state retirement annuity phase of the Public Employees'
Retirement System and receive credit for prior years service by obtaining active
employment for any period of time in covered employment any time between February 1,
1953, and July 1, 1953.
Prior service credit for employees hired after July 1, 1953, but before July 1, 2007
Persons employed in a covered position after July 1, 1953, but before July 1, 2007, must remain
in a covered position as a contributing member for a minimum of four (4) years to obtain any
eligible prior service credit.
Prior service credit for employees hired on or after July 1, 2007
Persons employed in a covered position on or after July 1, 2007, must remain in a
covered position as a contributing member for a minimum of eight (8) years to obtain any
eligible prior service credit.
(History: Adopted February 19, 1953, page 63; amended June 21, 2005, to be effective
August 1, 2005; amended and reformatted July 1, 2007)
Chapter 28: Benefits for Members Withdrawing from Service prior to age 62
Purpose
The purpose of this regulation is to clarify the requirements under which a member who
withdraws from service before age 62 is eligible for service retirement benefits.
Any person who became a member before July 1, 2007
Any person who became a member before July 1, 2007, who withdraws from service
prior to age 60 with four (4) or more years of contributing membership service but less
than twenty-five (25) years of creditable service and who does not receive a refund of his
or her contributions, shall, upon the attainment of age 60, be eligible to apply for a
retirement allowance in accordance with the formula provided in Miss. Code Ann. §25-
11-111 (1972, as amended).
102 Any person who became a member on or after July 1, 2007, but before July 1, 2011
Any person who became a member on or after July 1, 2007, but before July 1, 2011, who
withdraws from service prior to age 60 with eight (8) or more years of contributing
membership service but less than twenty-five (25) years of creditable service and who
does not receive a refund of his or her contributions, shall, upon the attainment of age 60,
be eligible to apply for a retirement allowance in accordance with the formula provided in
Miss. Code Ann. §25-11-111 (1972, as amended).
Any person who became a member on or after July 1, 2011, but before March 1,
Any person who became a member on or after July 1, 2011, but before March 1, 2026,
who withdraws from service prior to age 60 with eight (8) or more years of contributing
membership service but less than thirty (30) years of creditable service and who does not
receive a refund of his or her contributions, shall, upon the attainment of age 60, be
eligible to apply for a retirement allowance in accordance with the formula provided in
Miss. Code Ann. §25-11-111(1972, as amended).
Any person who becomes a member on or after March 1, 2026
Any person who becomes a member on or after March 1, 2026, who withdraws from
service prior to age 62 with eight (8) or more years of contributing membership service
but less than thirty (30) years of creditable service and who does not receive a refund of
his or her contributions, shall, upon the attainment of age 62, be eligible to apply for a
retirement allowance in accordance with the formula provided in Miss. Code Ann. §25-
11-111(1972, as amended).
(History: Adopted March 27, 1957, page 295; amended June 21, 2005, to be
effective August 1, 2005, amended and reformatted July 1, 2007; amended effective
July 1, 2011, amended effective March 1, 2026)
Chapter 29: Documentation Required for Prior Service Credit
Purpose
The purpose of this regulation is to specify the documentation requirements for the
award of prior service credit.
Documentation required to prior service credit
Service credit for periods prior to February 1, 1953, may be awarded only after a)
qualification for same, and b) receipt of employment and earnings records or such
other documentation as satisfactory to the Board of Trustees.
(History: Adopted August 28, 1957, page 318; amended June 21, 2005 to be effective
August 1, 2005; reformatted August 1, 2007)
Chapter 30: Minimum Monthly Retirement Allowance
Purpose
The purpose of this regulation is to establish a minimum retirement allowance for all
Public Employeesâ Retirement System of Mississippi (PERS) retirees eligible for a
monthly retirement allowance.
Minimum retirement allowance for any person who became a member before July
1, 2011
1.
Minimum retirement allowance from May 6, 1958 to June 30, 1971 Members
of PERS who were eligible for any amount of monthly service retirement benefits prior to
passage of H.B. 904, Laws of 1958, on May 6, 1958, and who had not retired prior to that date,
may retire after that date with the $10 per month minimum provided that they were 65 or over at
the time of termination of their employment. Members who were not eligible for any monthly
service retirement benefits whatsoever on or before May 6, 1958, and who withdrew from
service prior to that date are not eligible for the $10 per month minimum benefits unless their
termination of employment had been made at the close of the 1958 school year which might
have occurred prior to May 6, 1958.
2.
Minimum retirement allowance from July 1, 1971, to June 30, 1973
Effective July 1, 1971, the minimum monthly retirement allowance under the maximum
option was two dollars ($2) per year of service.
3.
Minimum retirement allowance from July 1, 1973, to June 30, 1980
Effective July 1, 1973, the minimum monthly retirement allowance under the maximum
option was three dollars ($3) per year of service.
4.
Minimum retirement allowance from July 1, 1980, to June 30, 1985
Effective July 1, 1980, the minimum monthly retirement allowance under the maximum
option was five dollars ($5) per year of service.
5.
Minimum retirement allowance from July 1, 1985, to June 30, 1987
Effective July 1, 1985, the minimum monthly retirement allowance under the maximum
option was seven dollars and fifty cents ($7.50) per year of service.
6.
Minimum retirement allowance from and after July 1, 1987
Effective July 1, 1987, the minimum monthly retirement allowance under the
maximum option is ten dollars ($10) per year of service or as otherwise provided
in Miss. Code Ann. §25-11-111(d)(3) (1972, as amended).
Minimum retirement allowance for any person who becomes a member on or
after July 1, 2011 Miss. Code Ann. §25-11-111(e) (1972, as amended) does not provide for a
minimum monthly retirement allowance for any person who becomes a member of PERS on or
after July 1, 2011.
(History: Adopted January 28, 1959, page 402; amended June 21, 2005, to be effective
August 1, 2005; reformatted August 1, 2007; amended effective August 1, 2011)
Chapter 32: Extending Membership In PERS to Political Subdivisions
Purpose
The purpose of this regulation is to state the cost basis upon which PERS may grant
service credit for retroactive service to employees of political subdivisions pursuant to
a joinder agreement addendum.
Conditions for granting retroactive service credit to employees of political
subdivisions
Political subdivisions may elect to join PERS and provide membership to their employees
on a prospective basis only or they can also provide for retroactive service credit. If the
political subdivision elects to provide service credit retroactive to a certain date, no credit
for such service can be granted to a member until he or she has contributed to PERS
under Article III beginning at Miss. Code. Ann. §25-11-101, et seq. (1972, as amended)
for the minimum required period based on the date of membership into the system and
the appropriate cost for such service has been paid. Employees who became members of
the retirement system before July 1, 2007, must have remained contributors to the system
for a minimum of four (4) years, while employees who became members of the
retirement system on or after July 1, 2007, must have remained contributors to the system
for a minimum of eight (8) years, to be able to establish retroactive service credit. The
retroactive creditable service shall be applied in accordance with the benefit formula
provided in Miss. Code Ann. §25-11-111(1972, as amended), and such additional
creditable service shall not alter the date the employee became a member of the
retirement system.
1.
Cost of Retroactive Service Prior to July 1, 1998
The cost of such retroactive service prior to July 1, 1998, shall be controlled by
the regulation, statutes and the addendum to the joinder agreement in effect at
the time.
2.
Cost of Retroactive Service From and After July 1, 1998
Effective July 1, 1998, no credit shall be granted for retroactive services
between January 1, 1953, and the date of entry into the retirement system unless
the member:
a. Furnishes proof satisfactory to the Board of Trustees of certification of
service from the covered employer where the services were performed;
and
b. Pays the retirement system on the date he or she is eligible for such
credit or at any time thereafter, but prior to the date of retirement,
the actuarial cost for each year of such creditable service.
(History: Adopted July 27, 1960, page 483 -484; amended June 21, 2005 to be effective
August 1, 2005; amended and reformatted July 1, 2007, amended effective March 1, 2026)
Chapter 34: Reemployment after Retirement
Purpose
This regulation sets forth the terms and conditions under which a service retiree may be
reemployed by a covered employer after retirement.
Background
1. Public Employeesâ Retirement System of Mississippi
In accordance with Miss. Code Ann. § 25-11-127 (1972, as amended), the Board of
Trustees of the Public Employeesâ Retirement System of Mississippi (PERS) has
adopted the following rules and regulations governing the provisions for
reemployment of PERS service retirees who are reemployed after service retirement
under the above-cited Section on or after the effective dates of the applicable
provisions of this regulation.
2. Mississippi Highway Safety Patrol Retirement System
In accordance with Miss. Code Ann. § 25-13-25 (1972, as amended), the
Administrative Board of the Mississippi Highway Safety Patrol Retirement System
(MHSPRS) has adopted certain rules governing the provisions for reemployment of
MHSPRS retirees who are reemployed after retirement. Those rules have been
incorporated into sections 102 and 108 of this regulation.
Loss of Monthly Benefits upon Employment or Reemployment
1. Public Employeesâ Retirement System of Mississippi
No person who is being paid a retirement allowance or a pension after retirement
under Article 3 of the Mississippi Code of 1972, as amended, shall be employed or
paid for any service by the State of Mississippi or any of its departments, agencies, or
subdivisions participating in PERS, including services as an employee, contract
worker, contractual employee or independent contractor, until the retired person has
been retired for not less than 30 consecutive days from his or her effective date of
retirement. After the person has been retired for not less than 30 consecutive days
from his or her effective date of retirement or such later date as established by the
board in Section 106.2 of this regulation, he or she may be reemployed while being
paid a retirement allowance under the terms and conditions provided in Section 103
of this regulation. (See Sections 109 and 110 for work as an independent
contractor or for work through a third party.)
a. Elected officials are deemed to be full-time for the purpose of creditable service.
Therefore, retirees may not be employed or reemployed in a covered elected
office under the provisions of Section 103 so as to receive both salary and
retirement benefits concurrently as provided in that Section, except as provided in
Section 103.2.b. of this regulation.
b. Following a bona fide separation from service of at least 30 days, elected or
appointed officials paid solely on a per diem basis as provided by statute are not
considered employees for purposes of this regulation on reemployment and may
continue receiving a retirement benefit while serving as an elected or appointed
official.
2. Mississippi Highway Safety Patrol Retirement System
No person being paid a retirement allowance or a pension after retirement under Title
25, Chapter 13 of the Mississippi Code of 1972, as amended, shall be (i) employed in
a law enforcement position with the Mississippi Highway Patrol (MHP) or the
Mississippi Bureau of Narcotics (MBN) or (ii) paid from the MHP budget or the
MBN budget while being paid a retirement allowance from MHSPRS, if such
employment commences on or after December 1, 2013. An MHSPRS retiree may be
employed in any capacity with an employer other than MHP or MBN and remain in
compliance with this rule.
Exceptions under which a retiree may be reemployed while in receipt of a
retirement allowance
1. Retirees reemployed in a covered position other than an Elected Position
PERS may not withhold a monthly benefit payment if the retiree is employed by a
covered employer in the following instances:
a. For a period of time not to exceed one-half of the normal working days or one-
half of the equivalent number of hours for the position in any fiscal year during
which the retiree will receive no more than one-half of the salary in effect for the
position at the time of employment;
b. For a period of time in any fiscal year sufficient in length to permit a retiree to
earn not in excess of 25 percent of the retireeâs final average compensation used
to calculate the retiree's monthly benefit; or
c. For a period of time in any fiscal year, at compensation in an amount not to
exceed 80 percent of the salary in effect for the position at the time of
employment. No retiree may return to work under this paragraph (c) as an elected
official, k-12 school superintendent, or administrator at a university or a
community or junior college. No retiree whose retirement was subject to an
actuarial reduction, other than as a result of taking a partial lump-sum distribution
or any other optional benefit under § 25-11-115 may return to work under this
paragraph (c). In other words, a retiree who became a member of the system on or
after July 1, 2011, who retires with less than 30 years of creditable service, but
before reaching age 65, shall not be eligible to return to work under this paragraph
(c).
âFiscal yearâ shall mean the period beginning on July 1 of any year and ending on
June 30 of the next succeeding year as provided by statute.
2. Retirees reemployed as a Municipal or County Elected Official
A member may retire and continue in covered municipal or county elective office
provided that the member has reached age 59 ½ effective July 1, 2020 (or age 62
prior to July 1, 2020), or a retiree may, after incurring a bona fide separation from
service of at least 30 days as set forth in Section 106, be elected to a covered
municipal or county office, provided the retiree:
a. Files annually in writing in the office of the employer and of PERS before he or
she takes office or as soon as possible after retirement a waiver of all salary or
compensation and elects to receive in lieu of that salary or compensation a
retirement allowance, in which event no salary or compensation shall thereafter be
due or payable for those services, or
b. Files annually in writing in the office of the employer and of PERS an election to
receive compensation for that municipal or county elective office in an amount
not to exceed 25 percent of the retireeâs average compensation, which shall be
prorated over a 12-month time frame.
A retiree who continues in or is elected to covered municipal or county office under
Section 103.2.a. or Section 103.2.b. may receive any office expense allowance,
mileage or travel expense authorized by any applicable statute of the State of
Mississippi.
3. Retirees employed in both a non-elective position and a Municipal or County
Elected position
If at any point during the fiscal year, a retiree is reemployed in both a covered local
elected position (and thus considered a full-time employee) and is also reemployed on
a limited basis in a non-elective position, he/she must either:
a. Begin or continue under the 25 percent of average compensation limitation and
apply what has already been earned from any other position during the fiscal year
to that limitation or
b. Stay under an existing election to work no more than one-half of the normal
working days or one-half of the equivalent number of hours and earn no more
than one-half of the salary for a non-elected position and waive the salary for the
local elected position.
4. Municipal or County Elected Positions
a. For purposes of reemployment limitations under Miss. Code Ann. § 25-11-127(6)
(1972, as amended), municipal or county elected office shall include:
Municipal: Mayor, Alderman (Councilman or Selectman), Police Chief or
Marshal, Municipal Judge, Tax Collector, Tax Assessor, City or Town Clerk,
unless any such position is made appointive pursuant to Miss. Code Ann. § 21-3-
3, or any other salaried official elected by popular vote and eligible for coverage
in PERS.
County: County Supervisor, Chancery Clerk, Circuit Clerk, Tax Assessor, Tax
Collector (if separate from Tax Assessor), Sheriff, County Surveyor, Justice Court
Judge, County Judge/Family Court Judge, Constable, County Coroner or Medical
Examiner, Elected County Prosecutor/Elected County Attorney, or any other
salaried official elected by popular vote and eligible for coverage in PERS.
b. Municipal or county elected positions shall not include:
Governor, Lieutenant Governor, Secretary of State, Attorney General, State
Auditor, State Treasurer, Commissioner of Agriculture and Commerce,
Commissioner of Insurance, Public Service Commissioner, Transportation
Commissioner, State Senator, State Representative, Supreme Court Justice, Court
of Appeals Judge, Chancery Court Judge, Circuit Court Judge, District Attorney,
Election Commissioner, School Board Member, or other office not included in the
municipal or county elected offices listed under this Section.
5. Senior or Special Judge
Miss. Code Ann. § 9-1-105 limits the amount of compensation that can be paid to any
judge retired from the chancery, circuit, or county courts, from the Court of Appeals
or from the Supreme Court who is appointed as a special judge and who continues to
receive a retirement allowance. Such reemployed retired judge may receive no more
than 50 percent of the current salary in effect for a chancery or circuit court judge.
Determination of Required Number of Working Days for the Position
For purposes of Section 103.1.a., the employer shall determine the required number of
working days for the position on a full-time basis and the equivalent number of hours
representing the full-time position. The retiree then may work up to one-half of the
required number of working days or up to one-half of the equivalent number of hours and
receive up to one-half of the salary for the position. In the case of employment with
multiple employers or in multiple positions with the same employer, the limitation shall
equal one-half of the number of days or hours for a single full-time position.
For purposes of Section 103.1.b., there is no limit to the number of days the retiree may
work to earn up to 25 percent of the retireeâs final average compensation used to
calculate the retireeâs monthly benefit. In the case of employment with multiple
employers or in multiple positions with the same employer, the total earnings limitation
shall equal 25 percent of the retireeâs final average compensation.
For purposes of Section 103.1.c., there is no limit to the number of days the retiree may
work to earn up to 80 percent of the salary in effect for the position at the time of
employment. In the case of employment with multiple employers, the limitation shall
equal 80 percent of the salary in effect for a single full-time position.
Notification Requirement and Failure to Comply with Regulation
To lawfully employ a PERS service retiree under Section 103, the employer must notify
PERS in writing of the terms of the eligible employment within five days from the date of
employment and also from the date of termination on a form prescribed by the Board.
Failure by the employer to timely notify PERS may result in the assessment of a $300
penalty per occurrence payable by the employer.
A service retiree reemployed under Section 103.1 shall make one election per fiscal year
to either (i) limit the number of days/hours worked for all covered employers to that
allowed under Section 103.1.a. or (ii) limit the amount of compensation that will be
earned from all covered employers as provided under Section 103.1.b. or 103.1.c.
A service retiree reemployed under Section 103.1.c. shall provide PERS a written
agreement between the employer and employee detailing the covered employment
position, the full salary for the position, and the percentage of salary the reemployed
retiree will receive as compensation. Any subsequent amendments to the agreement must
also be provided to PERS within 20 business days of the execution of the amendment.
A retiree who continues in or is elected to covered municipal or county office (and who is
not also reemployed in a non-elective position) shall make one election per fiscal year to
either (i) waive his or her salary and continue to receive a retirement allowance under
Section 103.2.a. or (ii) elect to receive an amount not to exceed 25 percent of the retireeâs
average compensation in Section 103.2.b. Note that such elected official does not have
the option of limiting the number of days or hours worked.
Withdrawal from Service or Termination from Service
1. âWithdrawal from serviceâ or âtermination from serviceâ is defined by statute as the
complete severance of employment in state service of any member by resignation,
dismissal or discharge. Retirement benefits may not begin until the member has
withdrawn from service as required in Miss. Code Ann. § 25-11-111 (1972, as
amended). If the retired member is reemployed by the same or another covered
employer in any capacity, including that of an independent contractor, within 30 days
from the effective date of retirement, has entered into a pre-arranged agreement for
reemployment with a covered employer, or the parties otherwise have a reasonable
expectation that the retired member will return to work for a covered employer, the
member shall be considered to have continued in the status of an employee and not to
have separated from service. In the absence of a bona fide separation from service of
at least 30 days, any retirement allowance payments received by the retired member
shall be repaid to PERS and the retirement shall be negated. If such retiree is so
employed or reemployed in a covered position without the requisite separation, such
reemployed retireeâs earnings shall continue to be reported to PERS.
2. In order to fall within one of the exceptions of Miss. Code Ann. § 25-11-127 (1972,
as amended), as outlined in Section 103, or the provisions for waiver of compensation
by retirees reemployed as a Municipal or County elected official where the retiree
elects to receive a retirement allowance in lieu of such salary, such complete
severance shall mean the absence of any employment in any capacity, including
service without pay, and without a prearranged agreement between a covered
employer and the retiree for reemployment or a reasonable expectation of the parties
that the retiree will return to work for a covered employer for a minimum of 30
consecutive calendar days beginning with the effective date of retirement. Provided,
however, any employee of an educational institution employed on less than a 12-
month basis who retires at the end of the school year and is reemployed the beginning
of the next school year shall not have terminated his or her employment within the
meaning of Miss. Code Ann. § 25-11-111 (1972, as amended). In order to fall within
the exceptions of the reemployment provisions of Miss. Code Ann. § 25-11-127
(1972, as amended), such retiree retiring at the end of one school year may not be
reemployed in an educational institution any earlier than 30 consecutive calendar
days after the beginning of the next school year. Where such retiree is reemployed
prior to the expiration of such 30-day time frame, any benefits received during the
summer months prior to reemployment shall be recovered and the retirement shall be
negated.
3. If a member is reemployed prior to the requisite bona fide separation from service of
at least 30-days and continues employment in a noncovered position in accordance
with PERS Board Regulation 36, Eligibility for Membership in the Public Employeesâ
Retirement System of Mississippi (PERS), the member will become eligible for
service retirement benefits once a complete severance of employment has been made
as provided herein.
Effect of Reemployment under the Exceptions of Miss. Code Ann. § 25-11-127
(1972, as amended) on Service Credit and Contributions
1. Employment of a retiree described in Section 103 does not entitle a retiree to
additional service credit for such limited period of reemployment, and the retiree so
employed shall not make contributions to PERS from compensation for that
employment.
2. The employer of a PERS retiree reemployed in a position as an employee or as a
contractual employee under the limited reemployment provisions of Section 103.1.a.
or 103.1.b. shall pay to the board the full amount of the employerâs contribution, as is
in effect at the time of employment, on the amount of compensation received by the
retiree for his or her employment under the applicable section.
3. The employer of a PERS retiree reemployed in a position as an employee or as a
contractual employee under the limited reemployment provisions of Section 103.1.c.
shall pay to the board the sum of the current employer contribution rate and the
current employee contribution rate in effect in the year of the return-to-work
employment on the amount of compensation received by the retiree for his or her
employment under the section. This payment shall be the employerâs full
responsibility, and the employee shall not gain any additional rights or benefits
toward retirement.
4. Whether a retiree holding a Municipality or County elective office chooses to waive
his or her salary as described in Section 103.2.a. or receive limited compensation as
described in Section 103.2.b, the employing municipality or county shall pay to the
board the employerâs contributions, as is in effect at the time of employment, on the
full amount of the set salary for that elected position as if the position were filled by a
covered employee. In the case of fee officials covered by a joinder agreement, the
following shall apply:
a. For constables, the county shall pay the amount of the employerâs contributions
on the total direct payments that would otherwise have been issued to the
constable for direct services to the county, which includes, but is not limited to,
the allowance from the board of supervisors as provided in Miss. Code Ann. § 25-
7-27(1)(f) (1972, as amended), and bailiff fees, if applicable, as if the position
was filled by a covered employee.
b. For coroners and surveyors, the county shall pay the amount of the employerâs
contributions on the total direct payments that would otherwise have been issued
to the coroner or surveyor for direct services to the county as if the position was
filled by a covered employee.
c. For chancery and circuit clerks, the county shall pay the amount of the employerâs
contributions on the amount that would otherwise have been the clerkâs total
County Payroll Income, whether or not such income is subject to the salary
limitation as provided in Miss. Code Ann. § 9-1-43 (1972, as amended), as
reported on the Annual Financial Report filed by the clerk with the Office of the
State Auditor and PERS, not to exceed any applicable employee compensation
limits, as if the position was filled by a covered employee.
5. Compensation as used in this Section does not include office expense allowance,
mileage or travel expense authorized by any applicable statute of the State of
Mississippi.
Effect of Reemployment Outside the Exceptions of Miss. Code Ann. § 25-11-127
(1972, as amended) on Service Credit and Contributions
1. Where a retiree is reemployed after retirement in a covered position outside one of the
exceptions in Section 103 of this regulation, such retiree shall have his or her benefits
terminated, and he or she shall again become a contributing member with
contributions paid by both the employer and the employee. The retiree shall not be
entitled to benefits for any month in which covered reemployment commences and
for which creditable service is awarded for such month. Where such reemployment as
a contributing member continues for a period in excess of six full calendar months,
the member shall have his or her benefit recomputed upon subsequent retirement,
including service credit after again becoming a contributing member. However,
persons who are reported under this provision and who do not complete the requisite
reemployment period for recalculation of benefits shall have their contributions
refunded to them by the employer after such contributions are refunded or credited to
the employer. The original benefits will be reinstated prospectively the first of the
month following termination from employment at an amount no less than the
retirement allowance authorized before cancellation of benefits. The employer shall
provide written notice to PERS of any such termination from employment upon
subsequent retirement.
2. The recalculation of benefits at the memberâs subsequent retirement, where the
member has completed the requisite reemployment period for recalculation of
benefits, shall be based on the applicable benefit formula, average compensation
definition, and actuarial factors in effect at the time of the subsequent retirement and
the optional benefit payment plan selected by the member at the time of the
subsequent retirement.
a. Where a member has selected Option 4-C during a previous retirement pending
eligibility for receipt of Social Security benefits and to the extent PERS has not
recovered all benefits advanced pursuant to such additional optional provision at
the time of reemployment of the retiree, PERS may (i) reduce the retireeâs benefit
upon his or her subsequent retirement over the retireeâs actuarial life expectancy
to recover such unrecovered advances, or (ii) recover such unrecovered advances
in a lump sum by withholding part or all monthly benefit payments until such
advances are recovered.
b. Further, where a member has selected the Partial Lump Sum Option at initial
retirement, the new maximum benefit as noted under Section 108.2 of this
regulation shall, upon subsequent retirement, be reduced by the same dollar
amount plus 1 percent of that amount for each month that the retireeâs benefit was
terminated due to the retireeâs return to covered employment.
3. Upon a subsequent retirement effective after July 1 of a given year, the retireeâs
annual benefit adjustment shall resume immediately with the first benefit payment.
When resumed, the annual benefit adjustment will be based on the current retirement
allowance and the number of full fiscal years in retirement and shall be prorated and
paid in equal monthly installments based on the number of months a retirement
allowance is payable during the fiscal year. Beginning with the succeeding fiscal
year, the annual benefit adjustment shall be paid in a lump sum or monthly
installments in accordance with the election made by the retiree.
Reemployment as an Independent Contractor
A retiree must have incurred a bona fide separation from service with all covered
employers after retirement for at least the 30-day separation period prior to being
engaged to perform services as an independent contractor. For purposes of this
regulation, this term shall mean any individual (or firm for which an individual performs
substantially all the work) who contracts to do a piece of work according to his or her
own methods without being subject to the control of his or her employer except as to the
results of the work, and who has the right to employ and direct the outcome of the
workers independent of the employer and who is free from any superior authority in the
employer to say how the specified work shall be done or what the laborers shall do as the
work progresses, or one who undertakes to produce a given result without being in any
way controlled as to the methods by which he attains the result.
After the requisite 30-day separation period as defined in Section 106, a retiree may
contract to provide such services as a true independent contractor outside the limitations
of Section 103 while in receipt of a retirement allowance. However, prior to contracting
for such services, such retiree must submit to PERS for its approval, documentation,
including but not limited to, the following: the nature of the engagement, including
services to be performed; how the services were performed previously, including whether
they were performed by an employee and whether the independent contractor previously
performed those services as an employee; nature of compensation and treatment of
expenses; where the services are to be performed, i.e. on the service recipient's premises;
who provides the equipment to perform the services; whether the service provider
provides such services to other service recipients; whether such services are offered for
other persons through advertising or other solicitation and if so; whether the service
provider has provided such services to any other service recipient in the last year and if so
to how many; whether there is a written contract for the performance of such services;
and other information to substantiate that the service provider is a true independent
contractor and not an employee. In addition, PERS will utilize the IRS test as a factor in
determining whether an individual is an employee versus an independent contractor in
making this determination.
If, after a review of all pertinent information, PERS determines that the individual will be
performing services as a true independent contractor, the retiree will be notified of same
and contracting for such services shall not affect his or her retirement allowance. If,
however, PERS determines that such individual is actually an employee, the retirement
allowance will be terminated and benefits repaid unless such reemployment follows the
guidelines and limitations of this regulation.
Employment through a Third Party
The limitations on reemployment while in receipt of a retirement allowance may not be
circumvented by contracting to perform services through a third party (i.e., a placement
or temporary employment agency). If an individual is performing services with a covered
agency as an employee, the reemployment limitations will apply whether a particular
retiree has been reemployed directly by the covered agency or through a third party.
Whether a retiree has been reemployed with a PERS covered agency, directly or
indirectly, is a question of fact to be determined by PERS. In making such determination,
PERS will use the IRS factors to determine whether an individual is an employee along
with other factors such as the extent to which control is exercised over details of the work
by the individual; whether or not the retiree employed is engaged in a distinct
occupational business; the skill required in the occupation; whether the employer supplies
the tools and place of work; the length of time for which the person is employed; the
method of payment; whether the work involved is part of the âregular businessâ of the
employer.
Recovery of Benefits Issued in Error Due to Noncompliance with Provisions of this
Regulation
Should a retiree fail to comply with the provisions of this regulation resulting in the
issuance of benefits in error, monthly benefits shall be canceled where necessary, and a
demand shall be made for the return of any such benefits erroneously issued. The retiree
shall be given 30 days to return any benefit overpayment without an interest penalty. If
any overpayment is not returned within 30 days from the date that notification is issued,
the retiree shall be liable for the return of the overpayment plus interest thereon at 10
percent per annum plus all costs of collection with a minimum interest assessment of $50.
(History of PERS Board Regulation 34: Amended October 28, 1997 to be effective
December 15, 1997, except as specifically otherwise provided; amended effective July 1,
2001; amended effective April 1, 2002; amended July 1, 2002; amended February 1,
2004; amended 6/21/2005 to be effective 8/1/2005; reformatted August 1, 2007; amended
effective July 1, 2010; amended effective July 1, 2011; amended effective December 1,
2013; amended effective August 1, 2014; January 17, 2020; amended effective October
1, 2020; amended effective July 1, 2024; amended effective July 1, 2026)
Chapter 35: Filing an Application for Monthly Benefits and Establishing an Effective
Date of Retirement
Purpose
This regulation prescribes 1) the forms and information necessary to file an application
for monthly benefits, 2) the conditions under which an effective date of retirement is
established, and 3) when changes in the option specified on the retirement application can
and cannot be made.
Establishing the Effective Date of Retirement
1. Application for Service Retirement
a. The effective date of service retirement shall be the first of the month following
withdrawal or termination from service as defined under Miss. Code Ann. § 25-
11-103 (aa) (1972, as amended) and receipt by PERS of the properly completed
application for service retirement, provided that the member is eligible for service
retirement benefits on said date.
b. The Application consists of the
i. Form 9A SRVC, Pre-Application for Service Retirement Benefits;
ii. Form 9S, Service Retirement Application;
iii. Form 9P, Payroll Authorization
iv. Form PLSO, Partial Lump Sum Option Distribution Election (if applicable),
and
v. Acceptable proof of age for the applicant and for the beneficiary(ies), if
selecting a joint and survivor option.
c. Receipt of Form 9A SRVC, Pre-Application for Service Retirement Benefits, will
be used in setting the effective date of retirement provided that all other forms in
the Application as noted in Section 101.1.b of this Regulation are received in the
PERS office no later than 90 days following the effective date of retirement.
d. All forms in the Application must be on file in the PERS office before benefit
payments can be initiated.
e. Failure to submit all required forms in the Application within 90 days following
the effective date of retirement, as established upon receipt of the Form 9A
SRVC, will require the completion of a new Application thereby establishing a
new effective date. The executive director may, due to extenuating circumstances
and at his or her discretion, extend the 90-day period for completing the
application by up to an additional 90 days based on information or documentation
provided in a written request from the applicant.
f. Where a vested member has withdrawn or terminated from service but is not
eligible for retirement benefits at the time of withdrawal or termination from
employment and has not returned to covered employment, he or she may at a later
date become eligible for a service retirement allowance, provided that he or she
does not subsequently withdraw his or her accumulated member contributions and
interest. The effective date of retirement will be the first of the month following
the event that qualifies him or her for retirement, provided PERS has received a
properly completed Application as noted in Section 101.1.b of this Regulation.
Such events include:
i. reaching the statutory age at which a member with the requisite minimum
number of years of membership service is eligible for a retirement allowance;
or
ii. completion of the purchase of eligible service credit or repayment of a refund
that gives the member the requisite years of creditable service necessary to
qualify for a retirement allowance regardless of age.
2. Application for Disability Retirement
a. The effective date of disability retirement shall be the first of the month after
either 1) receipt of the Form DSBL 1 Pre-Application for Disability Retirement
Benefits, provided that all other forms in the Application as noted in Section
101.2.b of this Regulation are received in the PERS office no later than 90 days
following receipt thereof, or 2) actual termination from covered employment as
certified by the employer, whichever is later.
b. The Application consists of the
i.
Form DSBL 1, Pre-Application for Disability Retirement Benefits;
ii.
Form DSBL 9, Disability Retirement Application;
iii.
Form DSBL 4, Medical Information and Prior Claim History;
iv.
Form DSBL 5, Physician and Treating Facility History
v.
Form DSBL 7, Statement of Examining Physician, for each physician listed
on Form DSBL 5;
vi.
Physiciansâ office records and hospital records for each referenced treatment
listed on Form DSBL 5;
vii. Workersâ Compensation Report of Injury if applying for duty-related
disability;
viii. Form DSBL 2, Employerâs Certification of Job Requirements;
ix.
Form DSBL 3, Employerâs Job Activities Checklist
x.
Form DSBL 8, Authorization for Release of Information;
xi.
Form DSBL 10, Payroll Authorization;
xii. Form DSBL 6, Family Information;
xiii. Form DSBL 11, Temporary Benefit Application, if applicable; and
xiv. Acceptable proof of age for the applicant and for the beneficiary(ies), if
selecting a joint and survivor option.
c. Provided the member files all forms required in Section 101.1.b.ii through iv of
this Regulation within 90 days of receipt of the Form DSBL 1, Pre-Application
for Disability Retirement Benefits, the Form DSBL 1 will also be used in setting
the effective date for service retirement in the following situations:
i. a member who is eligible for service retirement but elects not to receive
service retirement benefits while pursuing disability benefits and who
(a.) is later denied disability benefits, or
(b.) withdraws the application for disability benefits, or
ii. a member whose application for disability retirement is voided pursuant to
Section 101.2.e of this Regulation.
d. All forms in the Application must be on file in the PERS office before the claim is
presented to the Medical Board and before disability benefit payments can be
initiated. Where a member filing for disability benefits is also eligible for service
retirement benefits as provided in Miss. Code Ann. § 25-11-113 (c) (1972, as
amended) and Board Regulation 45A, Administration of Disability Benefits Under
PERS, Section 102.3, Forms DSBL 1 and DSBL 9, along with applicable
acceptable proof of age, must be received before service retirement benefits can
begin.
e. Failure to submit all required forms in the Application within 90 days following
receipt of the Form DSBL 1 will void the Application and require the completion
of a new Application thereby establishing a new effective date. The executive
director may, due to extenuating circumstances and at his or her discretion, extend
the 90-day period for completing the application by up to an additional 90 days
based on information or documentation provided in a written request from the
applicant.
f. After the application is made and disability benefits initiated, an applicant may
not change the type of disability claim (i.e., he or she may not change the
application from a claim for non-duty related disability benefits to a claim for
duty-related disability benefits).
g. After a member begins to receive a service retirement allowance, he or she may
not apply for a disability retirement allowance.
h. Primary proof of an applicantâs child as a dependent child for purposes of the
dependent child supplement under the Tiered Disability Plan is the birth
certificate of the child with the member listed as the mother or father, as
applicable. In the absence of a birth certificate listing the member as a parent,
proof must be provided that the member is the lawful guardian or primary
custodian of the child. Such proof might include a court order granting
guardianship or recent tax returns showing that the member claims the child as his
or her dependent.
3. Application for Survivor Benefits
a. The effective date of survivor retirement benefits is the first of the month after the
date of the memberâs death and receipt of a completed application for survivor
benefits. In the case where the application for survivor benefits is received within
one year following the memberâs date of death, the effective date of retirement is
the first of the month after the memberâs date of death as certified on the death
certificate, provided that all forms in the Application as noted in Section 101.3.c
of this Regulation are received in the PERS office no later than 90 days following
receipt of the Form 9A SRVR, Pre-Application for Survivor Retirement Benefits.
In the case where the application for survivor benefits is received more than one
year after the memberâs date of death, the effective date of retirement is the first
of the month following receipt of the Form 9A SRVR retroactive for not more
than one year.
b. All applicable forms noted in Section 101.3.c of this Regulation must be on file in
the PERS office before benefit payments can be initiated.
c. The Application consists of:
i.
Form 9A SRVR, Pre-Application for Survivor Retirement Benefits;
ii.
Workersâ Compensation Injury Report, if applying for duty-related death
benefits;
iii.
acceptable proof of age for the member, spouse and dependent children;
iv.
Marriage Certificate;
v.
Death Certificate;
vi.
school attendance records, if dependent children are between the ages of 19
and 23;
vii. Form 14, Survivor Retirement Application; and
viii. If someone other than a natural parent makes application for dependent child
survivor benefits on behalf of the child, adoption papers, guardianship
papers, or proof of representative payee status with the Social Security
Administration or PERS will also be required.
d. Primary proof of an applicantâs status as a dependent child is the birth certificate
of the child with the deceased member listed as the mother or father, as
applicable. In the absence of a birth certificate listing the deceased member as a
parent, proof must be provided that the deceased member was the lawful guardian
or primary custodian of the child. Such proof might include a court order granting
guardianship or other evidence satisfactory to prove that the child was under the
permanent care of the member. PERS will rely on the aforementioned
documentation as proof unless compelling contradictory evidence is provided
disproving the applicantâs status as a dependent child.
e. For purposes of dependent child survivor benefits, a natural child of a member is
one who is conceived before the death of the member.
f. For purposes of dependent child survivor benefits, a child is considered to be a
dependent child until he or she marries or reaches age 19, whichever occurs first;
however, the age limitation is extended to age 23 as long as the child is a student
regularly pursuing a full-time course of resident study. A student child who is
receiving a dependent child benefit as of June 30, 2016, may continue to receive
the benefit until the July 1 following his or her 23rd birthday.
g. A full-time course of resident study or training means a day or evening non-
correspondence course that includes school attendance at the rate of at least 36
weeks per academic year or other applicable period with a subject workload
sufficient, if successfully completed, to attain the educational or training objective
within the period generally accepted as minimum for completion, by a full-time
day student, of the academic or training program concerned.
h. A child who is age 19 but not yet age 23 who withdraws from school (for a period
sufficient to determine that the child is no longer a student regularly pursing a
full-time course of resident study or training) is no longer eligible for dependent
child survivor benefits, even if that child reenrolls in a full-time course of resident
study or training before age 23. However, if the child can prove based on
objective documentation that he or she involuntarily withdrew from school due to
extenuating circumstances beyond his or her direct control, the executive director
may, at his or her discretion, approve the reinstatement of the dependent child
survivor benefits if the child reenrolls in a full-time course of resident study or
training within 12 months of initial withdrawal and (i) the terminated benefit has
not been redistributed to other eligible dependent children or (ii) a lump sum
refund of unused member contributions has not been paid to the designated
beneficiary.
i. A child under age 23 who marries is no longer eligible for dependent child
survivor benefits, even if that child divorces before age 23.
j. A child who is determined to be physically or mentally disabled by the Medical
Board will receive dependent child survivor benefits regardless of age for as long
as the child is determined to be disabled as determined by the Medical Board.
4. Normal Retirement Age
a. Public Employeesâ Retirement System â The attainment of normal retirement age
under the Public Employeesâ Retirement System shall be defined as:
i. having twenty-five (25) or more years of creditable service if the member
entered PERS-covered service before July 1, 2011;
ii. having thirty (30) or more years of creditable service if the member entered
PERS-covered service on or after July 1, 2011;
iii. having four (4) or more years of membership service at age 60 or later if the
member entered PERS-covered service before July 1, 2007;
iv. having eight (8) or more years of membership service at age 60 or later if the
member entered PERS-covered service on or after July 1, 2007, but before
July 1, 2011;
v. having eight (8) or more years of membership service at age 65 or later if the
member entered PERS-covered service on or after July 1, 2011.
b. Mississippi Highway Safety Patrol Retirement System - The attainment of normal
retirement age under the Mississippi Highway Safety Patrol Retirement System
shall be defined as the age at which an eligible Public Safety Officer retires on an
unreduced benefit, i.e., someone who retired with 5 or more years of membership
service at age 55 or older, or someone who retired with 25 or more years of
service regardless of age.
c. Municipal Retirement System - All members who have retired or will retire under
one of the Municipal Fire and Police Retirement Systems will be considered to
have attained normal retirement age.
5. Advanced Application
a. After a member of the Public Employeesâ Retirement System (PERS), the
Supplemental Legislative Retirement Plan (SLRP), or the Mississippi Highway
Safety Patrol Retirement System (MHSPRS) becomes eligible to retire or after a
previously retired PERS or SLRP member cancels his or her service retirement
and has returned to covered employment and completed the requisite
reemployment period for recalculation of benefits (i.e., in excess of six calendar
months), he or she may file a Form 16, Advanced Application, with PERS.
b. The Form 16 allows the member to pre-select an option and designate a
beneficiary to receive payment of monthly benefits in the event the member dies
prior to retirement.
c. To be effective, the Form 16 must be on file in the PERS office at 429 Mississippi
St., Jackson, Mississippi 39201 at the time of the memberâs death prior to
retirement.
d. In the event of the memberâs death prior to the actual effective date of retirement,
benefits based on a Form 16 on file with PERS will become effective the first of
the month following the memberâs death.
6. Effect of Death on Service Retirement Application
a. If a member dies before the effective date of retirement and has a valid Advanced
Application on file with PERS, benefits will be paid in accordance with the
Advanced Application. If a member dies before retirement and has no valid
Advanced Application on file, benefits will be paid in accordance with the
applicable law.
b. If a member dies on or after the effective date of retirement but before benefits
have begun and he or she has a completed Form 9A SRVC and Form 9S on file
with PERS, benefits will be paid in accordance with the Form 9A SRVC and
Form 9S. If both forms are not on file with PERS at the time of the memberâs
death and before benefits have begun, the application will be considered void and
benefits paid in accordance with the applicable law.
c. If a member of PERS or SLRP dies after having canceled his or her service
retirement but before completing the requisite reemployment period for
recalculation of benefits (i.e., in excess of six calendar months), benefits will be
paid to the lawfully designated beneficiary(ies) in accordance with the optional
benefit payment plan in effect immediately prior to the cancellation of the service
retirement allowance.
d. If a member of PERS or SLRP dies with a valid Advanced Application on file
with PERS after having canceled his or her service retirement and after having
completed the requisite reemployment period for recalculation of benefits (i.e., in
excess of six calendar months), benefits will be paid in accordance with the
Advanced Application. If a member of PERS or SLRP dies without an Advanced
Application on file with PERS after having canceled his or her service retirement
and after having completed the requisite reemployment period for recalculation of
benefits, benefits will be paid in accordance with the applicable law irrespective
of any previous optional benefit payment plan selection.
7. Effect of Death on Disability Retirement Application
a. If a vested member who has filed a claim for disability benefits dies prior to the
review and determination of his or her claim by the PERS Medical Board, his or
her beneficiary or beneficiaries shall be eligible for death benefits in the form of
spouse/survivor benefits or a refund of contributions, unless a Form 16 has been
completed by the member prior to death and is on file with PERS.
b. If a vested member who has filed a claim for disability benefits dies after his or
her claim has been approved by the PERS Medical Board but before his or her
effective date of disability retirement, his or her beneficiary or beneficiaries shall
be eligible for death benefits in the form of spouse/survivor benefits or a refund of
contributions, unless a Form 16 has been completed by the member prior to death
and is on file with PERS.
c. If a vested member who has filed a claim for disability benefits dies after his or
her claim has been approved by the PERS Medical Board and on or after the
effective date of disability retirement but before benefits have begun, his or her
beneficiary or beneficiaries shall be entitled to benefits in accordance with the
option selected by the member on the disability retirement application.
8. Acceptable Proof of Age
a. The primary proof of age is the applicantâs birth certificate.
b. Any document that requires a birth certificate prior to issuance would also be
considered a primary proof of age, such as a copy of the applicantâs:
i. passport;
ii. valid driver license;
iii. Social Security records, if the applicant is already receiving Social Security
benefits; or
iv. school census record showing the applicantâs age when attending as a student.
c. If an applicant applied for a copy of his or her birth certificate and was advised by
the Office of Vital Statistics that his or her birth certificate is not available, the
following, listed in the order of preference, may be acceptable as alternative proof
of the applicantâs age:
i. his or her childâs birth certificate that shows the applicantâs age at the time of
the childâs birth;
ii. his or her Department of Defense Form DD214 from the United States Armed
Forces;
iii. a statement from the Social Security Administration showing the applicantâs
date of birth as established in their records;
iv. a copy of his or her voter registration form, provided the form is at least five
years old and shows the applicantâs age at the time of registration;
v. a statement from the United States Bureau of Census showing the applicantâs
date of birth as established in their records; or
vi. a copy of his or her baptismal record notarized by a Notary Public.
Withdrawal from Service or Termination from Service
Section 25-11-103 (aa) defines âwithdrawal from serviceâ or âtermination from serviceâ
as the complete severance of employment from state service of an employee by
resignation, dismissal, or discharge.
For purposes of setting the effective date of retirement, withdrawal from service or
termination from service shall mean the cessation of the employee/employer relationship
as characterized by resignation or termination from employment, with or without cause.
While a member may not be performing the duties of the job, if the member has not
resigned or been terminated from employment by the employer, the member is still
considered employed. Where the member is on authorized leave with or without pay,
such member is considered an employee and thus not terminated from employment for
purposes of setting the benefit effective date.
Changing the Optional Benefit Payment Plan before Receipt of a Retirement Benefit
No change in the option selected shall be permitted after the memberâs death or after the
member has received a retirement benefit except as provided in Section 104. This
prohibition extends to a memberâs option to receive a refund of the amount of
accumulated employee contributions and interest in lieu of receiving a retirement benefit.
For purposes of this Regulation, âreceipt of a retirement benefitâ means negotiating or
cashing a benefit payment. Except as specifically provided by law, a member may not
change an option after 90 days from the date the first benefit payment is issued even if
such payment is not negotiated or cashed.
104 Changing the Optional Benefit Payment Plan after Receipt of a Benefit Payment
1. The option selected on the Service Retirement, Disability, or Survivor Application
may not be changed after receipt of a benefit payment except as provided below or
otherwise provided by law.
a. A retired member who is receiving a reduced retirement allowance under Option
2, Option 4, or Option 4-A and whose designated beneficiary predeceases him or
her, or whose marriage to a spouse who is his or her designated beneficiary is
terminated by divorce or other dissolution may elect to cancel his or her reduced
retirement allowance and receive the maximum retirement allowance for life in an
amount equal to the amount that would have been payable if the member had not
elected Option 2, Option 4, or Option 4-A. That election must be made in writing
and filed in the PERS office on Form R, Application for Recalculation of Benefits.
Any such election shall be effective the first of the month following the date the
election is received by PERS, provided that all other required documents are
received in the PERS office no later than 90 days following the receipt of the
Form R. However, the election to pop-up to the maximum retirement allowance
after the death of a retired memberâs designated beneficiary may be applied
retroactively for not more than three months, but no earlier than the first of the
month following the date of the death of the beneficiary. Recalculation of the
cost-of-living adjustment based on the new benefit amount will be effective July 1
of the following fiscal year.
b. A retired member who is receiving the maximum retirement allowance for life or
a retirement allowance under Option 1 and who marries after his or her retirement
may elect to cancel his or her maximum retirement allowance and receive a
reduced retirement allowance under Option 2, Option 4, or Option 4-A to provide
continuing lifetime benefits to his or her spouse. That election must be made in
writing and filed in the PERS office on Form R, Application for Recalculation of
Benefits, no earlier than the date of the marriage and no later than one year from
the date of the marriage. Any such election shall be effective the first of the month
following the date the election is received by PERS, provided that all other
required documents are received in the PERS office no later than 90 days
following the receipt of the Form R. Recalculation of the cost-of-living
adjustment based on the new benefit amount will be effective July 1 of the
following fiscal year.
c. A retired member of PERS or SLRP who is reemployed and becomes a
contributing member for a period of time that exceeds six calendar months may
have his or her benefit recomputed under the same or a different option as
provided in Section 108 of Regulation 34, Reemployment After Retirement.
Effect of Pending Service Credit Transactions on Qualification for a Benefit and on
the Effective Date of Benefits
1. The right of a member to repay a refund, to purchase service credit, or to pay an
adjustment for unreported wages or service credit belongs only to the member and
ceases with the memberâs death or retirement.
2. A member who wishes to repay a refund to establish previously forfeited service
credit must do so before his or her death or before his or her effective date of
retirement. Where a member is in the process of repaying any part of a refund, the
effective date of retirement cannot be established until the payment is received by
PERS.
3. The payment of an adjustment for unreported income and/or service credit based on
unreported wages and/or service or for the purchase of optional service credit must be
completed prior to the death or the effective date of retirement of the member. If a
member is in the process of purchasing service credit based on a reporting error
adjustment or purchasing optional service credit at the time of retirement, the
effective date of retirement cannot be established until the purchase is completed.
4. The payment for any adjustment for underreported income required to award or retain
service credit must be completed prior to the death or effective date of retirement of
the member. If a member is in the process of paying contributions and interest at the
time of retirement due to an underreporting of earnings, the effective date of
retirement cannot be established until the purchase is completed. However, in the case
of elected fee officials, benefits can be initiated prior to the complete reporting of the
final yearâs wages and contributions. If, however, full contributions are not remitted
to PERS within 90 days following the due date of the fee officialâs final annual
financial report as prescribed by law, PERS may suspend benefits until such time as
all contributions and interest, if any, due are made.
5. All rights to purchase retroactive service credit or repay a refund as provided in Miss.
Code Ann. § 25-11-101 et seq. (1972, as amended) terminate upon retirement.
Likewise, the right of a member to make a claim for service credit for prior service,
service credit attributable to unused personal (vacation) and major medical (sick)
leave days, military service, out-of-state service, service credit for professional leave,
and non-covered service as provided in Miss. Code Ann. § 25-11-109 (1972, as
amended) ceases with the memberâs retirement. Any member who wishes to make a
claim for service credit attributable to the above types of service must do so before
his or her effective date of retirement. The executive director may, due to extenuating
circumstances and at his or her discretion, extend the period for claiming service
credit attributable to unused personal (vacation), major medical (sick) leave days, or
active duty military service for up to 90 days following the effective date of
retirement based on information or documentation provided in a written request from
the applicant.
Non-payment of Interest
In accordance with Miss. Code Ann. § 25-11-120(4) (1972, as amended), interest shall
not be paid on any benefits, including, but not limited to, benefits that are delayed as a
result of an administrative determination or an appeal from an administrative
determination.
Duty-related death benefits for survivors of public safety officers may be excluded
from income
Internal Revenue Code Section 101(h) provides that gross income shall not include any
amount paid as a survivor annuity on account of the death of a public safety officer (as
such term is defined in section 1204 of the Omnibus Crime Control and Safe Streets Act
of 1968) killed in the line of duty:
a. if such annuity is provided under a governmental plan that meets the requirements of
Section 401(a) to the spouse (or a former spouse) of the public safety officer or to a
child of such officer; and
b. to the extent such annuity is attributable to such officer's service as a public safety
officer.
IRC 101(h) provides that this treatment does not apply if the public safety officer's death
was caused by intentional misconduct or by his or her intent to end his or her life; if the
officer was voluntarily intoxicated at the time of death; if the officer was performing his
duties in a grossly negligent manner at the time of death; or if the recipient of the
survivor annuity took actions that were a substantial contributing factor to the officer's
death.
(History of PERS Board Regulation 35: Adopted November 17, 1971; amended June 21,
2005, to be effective August 1, 2005; reformatted August 1, 2007; amended July 1, 2008;
amended effective July 1, 2009; amended effective August 1, 2011; amended effective
August 1, 2012; amended effective February 1, 2013, amended effective December 1, 2016,
amended effective July 1, 2017, amended effective March 1, 2026)
Chapter 36: Eligibility for Membership in the Public Employeesâ Retirement System of
Mississippi (PERS)
Purpose
This regulation clarifies which employees are eligible for coverage and membership
service credit in the Public Employeesâ Retirement System of Mississippi (PERS).
Definitions
1. Definition of âPositionâ
Participation in PERS is limited to eligible employees who occupy a covered position
with a qualifying governmental entity. Miss. Code Ann. § 25-11-103(s) (1972, as
amended) defines âpositionâ as any office or any employment in the state service or
two or more of them, the duties of which call for services to be rendered by one
person, including positions jointly employed by federal and state agencies
administering federal and state funds.
2. Definition of âEmployeeâ
âEmployeeâ means any person legally occupying a position in state service and
includes the employees of the retirement system. An employee is a person in the
service of another where the employer has the power or right to control and direct the
employee in the material details of how the work is to be performed. Only employees
are eligible for membership in PERS.
3. Definition of âIndependent Contractorâ
An independent contractor is one, who in the exercise of independent employment,
contracts to do a piece of work according to his or her own methods and is subject to
his or her employerâs control only as to the end product or final result of his or her
work. An independent contractor is not eligible for membership in PERS.
4. Definition of âEmployerâ
âEmployerâ means the State of Mississippi or any of its departments, agencies,
political subdivisions, or instrumentalities from which any employee receives his or
her compensation.
5. Definition of âState Serviceâ
âState Serviceâ means all offices and positions of trust or employment in the employ
of the state, or any political subdivision or instrumentality of the state that elects to
participate in PERS by way of joinder agreement in accordance with Miss. Code Ann.
§ 25-11-105(f) (1972, as amended), including the position of elected fee officials of
the counties and their deputies and employees performing public services and any
department, independent agency, board or commission, and also including all offices
and positions of trust or employment in the employ of joint state and federal agencies
administering state and federal funds and service rendered by employees of the public
schools.
Eligibility for PERS membership
1. To participate in PERS, an individual must be an employee in a covered position with
a covered employer and subject to the control of the covered employer as defined in
Internal Revenue Service (IRS) guidelines and must satisfy the following
requirements:
a. Be properly classified as an employee;
b. Have compensation properly reported on IRS Form W-2, Wage and Tax
Statement;
c. Be paid regular periodic compensation (whether hourly, daily, weekly, or
monthly); and
d. Be treated as an employee for all general purposes, including, but not limited to,
eligibility for fringe benefits, payment of employment-related expenses, payroll
tax withholding, etc.
Eligibility for Membership Service Credit
1. To receive service credit for any month, a member must be employed in a position in
which the employee works the equivalent of at least half the normal workload for the
position and earns at least half the normal compensation for the position in any
month. Reference PERS Board Regulation 25, Eligibility of Part-time Employees for
State Retirement Annuity Service Credit.
2. Any person who works half time or more based on a full-time equivalent position and
whose employment is anticipated to exceed four and one-half consecutive months
shall be covered, whether probationary or otherwise.
a. Requirements for general, non-elected employees
i. For non-elected, non-school employees and school employees where the full-
time equivalent workload is based on 40 hours per week, creditable service is
only allowed for employment in a position in which the employee performs
services and receives compensation for not less than 20 hours per week or a
total of 80 hours per month. Except as otherwise provided by law, no
creditable service shall be allowed for service when the employee is not paid
for at least 20 hours of service per week or for a total of 80 hours per month.
ii. For non-elected school employees where the full-time equivalent workload is
based on 35 hours per week, creditable service is only allowed for
employment in a position in which the employee performs services and
receives compensation for not less than 17.5 hours per week or a total of 70
hours per month.
iii. For school employees employed pursuant to a contract, the employee must
substantially complete the legal school term in order to receive credit for a full
year of service. âSubstantial completion of the legal school termâ is defined as
the employee completing the full school term and receiving at least 11/12th
(91.67 percent) of the contract salary for the full school term. For school
employees employed pursuant to a contract who do not substantially complete
the legal school term, service credit will be awarded in monthly increments.
iv. Except as otherwise provided by law, no service credit shall be awarded to
any non-elected employee where the compensation received does not equal or
exceed minimum wages as provided in the Fair Labor Standards Act of 1938,
as amended.
b. Requirements for elected officials
State-wide and district-wide elected officials and local elected officials, including
fee-paid elected officials, not excluded by a joinder agreement or by law, who are
compensated on an annual or monthly salary, shall be deemed to be full-time
employees in a covered position eligible for membership service credit.
Positions excluded from coverage
1. An appointed or elected official compensated solely on a per diem basis is not eligible
for membership in PERS and thus not eligible for membership service credit. This
includes school board members who are specifically excluded from PERS
membership pursuant to Miss. Code Ann. § 37-6-13 (1972, as amended) and who
may elect to receive either a per diem or a monthly salary.
2. Employees whose positions are excluded from coverage by way of a joinder
agreement are not eligible for membership in PERS and thus not eligible for
membership service credit.
3. Students of any state educational institution employed by any agency of the State for
temporary, part-time, or intermittent work as described in PERS Board Regulation 37,
Eligibility of Student Employees for Membership in Retirement Annuity Coverage, are
not eligible for membership in PERS and thus not eligible for membership service
credit.
4. Patients or inmate help who work in state charitable, penal, or correctional institutions
are not eligible for membership in PERS and thus not eligible for membership service
credit.
5. Persons whose employment is temporary or intermittent in nature and who are not
employed at least four and one-half consecutive months shall not be in a covered
position and shall not be covered by PERS. However, this limitation shall not apply to
any individual who is already in a covered position under PERS either with the same
or another covered agency.
6. Any employee engaged on a day-to-day basis to replace another employee who is
temporarily absent shall be considered a substitute employee serving in temporary
and intermittent employment and shall not be covered under PERS. An employee
engaged to fill a vacant position (including a position vacated by an extended leave of
absence) is not considered a substitute employee if such employment is for a period
of four and one-half consecutive months or longer and therefore must be covered
under PERS.
7. Contract personnel employed by state agencies pursuant to the authority granted
under Miss. Code Ann. § 25-9-120(1) (1972, as amended) are specifically excluded
by law from participation in PERS.
Effect of Dual Employment on Reportable Earnings and Membership Service
Credit
1. Effective July 1, 1999, any member in a covered position, as defined by PERS laws
and regulations, who is also employed by another covered agency or political
subdivision shall have the earnings of that additional employment reported to PERS
provided the employee occupies a position that would otherwise be covered if the
employee worked and was paid for a sufficient number of hours as set forth in this
regulation. The wages from the second position are reportable to PERS if the second
position is independently covered under PERS or if the second position is less than
half time, but would otherwise be covered independently if the employee worked the
requisite number of hours.
2. PERS law provides that not more than one year of service is creditable for all services
rendered in any one fiscal year. Where a member holds two or more covered
positions simultaneously, as defined in this section, PERS can grant creditable
service, including membership service credit and credit for unused leave, on only one
such position. A member may be covered in two positions with two different
employers where both employers provide leave benefits. While the wages of both
covered positions are required to be reported to PERS, no more than one year of
service credit will be granted during the year regardless of the number of positions
held. In addition, upon retirement, PERS can grant additional retirement service credit
for accumulated unused leave from only one position.
3. Where a position is expressly excluded by law or where the position is expressly
excluded by joinder agreement, wages from the second expressly excluded position
shall not be reported to PERS. In no case should compensation paid to an individual
as an independent contractor be reported to PERS.
Work requirement exception for members employed as of July 1, 1992
Effective July 1, 1992, any employee employed in a position in which he or she receives
compensation for less than 20 hours per week or a total of 80 hours per month, or in
which school personnel receive compensation for less than half-time for the academic
year, shall not be, or become a member, except that any active member employed in such
position on July 1, 1992, may continue as an active member so long as he or she is
employed in such position.
Work requirement exception for members performing professional services
Any active member employed on July 1, 2002, by a covered employer to perform
professional services and who participates in PERS based on the performance of such
services will continue to be an active member for as long as he or she is employed in such
position. This provision applies to an individual, not a firm of individuals, employed as
an employee on a regular basis to provide professional services, such as legal or
engineering services, to a participating employer. Determination of coverage eligibility is
first subject to the authority of the employer to employ such professional. If the employer
has the authority to employ the professional in a state service position as defined in
Section 101.5 of this regulation and if the professional is determined to be an employee
by using the guidelines expressed by the IRS, the professional hired on or after July 1,
2002, is subject to the same participation criteria, including the prerequisite minimum
number of hours worked and compensation received, as any other employee.
Determination of Employee Status
The employer has the responsibility for the proper employment classification of an
individual as an employee or independent contractor. PERS uses the guidelines published
by the IRS as reflected in Form SS-8, Determination of Worker Status for Purposes of
Federal Employment Taxes and Income Tax Withholding, for determining worker status.
If, based on the facts, it is determined that an employer has made an error in
classification, PERS will require the employer to correct any reporting error resulting
from the misclassification.
Members of Boards and Commissions
Members of boards and commissions of various state departments or agencies or
commissions who are paid a stipulated monthly salary for their services are considered as
employees in state service for purposes of coverage under PERS unless the position is
specifically excluded by law or joinder agreement. Conversely, members of boards and
commission who are paid solely on a per diem and expense basis are not considered as in
state service within the meaning of this term as it applies to employment of the state.
Reference PERS Board Regulation 6, Coverage of Members of Boards and Commissions.
(History of PERS Board Regulation 36: Adopted December 17, 1991; amended effective July 1,
1999; amended effective July 1, 2002; amended June 21, 2005 to be effective August 1, 2005;
reformatted and amended August 1, 2007; clarified effective August 1, 2011; amended effective
August 1, 2013; amended effective April 1, 2014, amended effective October 1, 2016; amended
effective July 1, 2018, amended effective August 1, 2022)
Chapter 37: Eligibility of Student Employees for Membership in Retirement Annuity
Coverage
Purpose
The purpose of this regulation is to clarify when an employee is deemed a student of a
state educational institution employed in temporary, part-time, or intermittent work and
thus not eligible for retirement coverage. This regulation confirms and reaffirms prior
construction of law, practice and procedure of the Public Employeesâ Retirement System
of Mississippi (PERS). Miss. Code Ann. § 25-11-105 II (1972, as amended) provides that
âStudents of any state educational institution employed by any agency of the state for
temporary, part-time or intermittent workâ shall not become members of PERS, any
other provisions of Articles 1 and 3 to the contrary notwithstanding.
Determining status as a student
Any employee having the status of a student who, incidental to such person's status as a
student, is employed by the institution being attended, shall be deemed to be in part-time,
temporary or intermittent employment and such employment shall not constitute covered
employment, except that any active member of PERS who elects to pursue additional
education at the institution where employed shall remain an active member, provided
such employee continues, without interruption, to be employed in an otherwise covered
position. Any person who is employed by any covered agency, other than the educational
institution the person is attending, shall be covered in the same manner as non-students.
Any student employed by any covered agency for a period of 4½ months or less (i.e.
summer employment) is employed on a temporary basis and shall not be covered by
PERS.
1.
Students in Work Study Program
Students employed by any educational institution pursuant to a Work Study
Program and who must be full-time students at the institution, are part-time
employees and are not in covered service.
2.
Graduate Assistants
Student graduate assistants who work while attending the educational institution
where they are employed are part-time or temporary employees and such
employment is not covered service.
3.
Students in Co-Op Program
Co-Op students shall be considered students regardless of the number of months
employed and shall not be eligible for membership.
4.
Participants in a Paid Internship Program
Participants in a paid internship program through a covered employer shall be
ineligible for membership in PERS where such participants are required under the
terms of the paid internship program to be enrolled as full-time undergraduate or
graduate students during the regular school term in a program as described in
Miss. Code Ann. § 7-7-204 (1972, as amended) or any similar program.
Ineligibility of student employee for membership in retirement system. Student
employees who are not eligible for membership in PERS will not have deductions made from
compensation for that employment, and will not receive service credit for that employment.
This provision confirms the practice and policy of PERS and applies for granting of future or
prior membership service credit.
(History: Adopted December 17, 1991; amended June 21, 2005, to be effective August 1,
2005; reformatted August 1, 2007; clarified April 15, 2009)
Chapter 38: Access to Public Records under Mississippi Public Records Act of 1983
Purpose
The purpose of this regulation is to outline the provisions under which the Public
Employeesâ Retirement System of Mississippi (PERS) must respond to requests
for information subject to the Mississippi Public Records Act of 1983.
General Provisions
The following procedures are adopted as provided under the Mississippi Public Records
Act of 1983, Chapter 424, Laws of 1983 (hereinafter referred to as the Public Records
Act), and take effect thirty (30) days after adoption by the PERS Board of Trustees.
1.
DEFINITIONS
The following terms have been defined for purposes of this policy:
a.
Public body: A public body is defined as "any department, bureau,
division, council, commission, committee, subcommittee, board, agency, and any other entity of
the state or a political subdivision thereof, and any municipal corporation and any other entity
created by the Constitution or by law, executive order, ordinance or resolution.â Within the
meaning of this regulation, the term 'entity' shall not be construed to include individuals
employed by a public body or any appointed or elected public official.
b.
Public records: Public records are defined as "all books, records, papers,
accounts, letters, maps, photographs, films cards, tapes, recordings or reproductions thereof, and
any other documentary materials, regardless of physical form or characteristics, having been
used, being in use, or prepared, possessed or retained for use in the conduct, transaction or
performance of any business, transaction, work, duty or function of any public body, or required
to be maintained by any public body."
c.
Exempt Records: Those records exempt from disclosure under the Public
Records Act or other provision of the law.
d.
Non-exempt records: Those records which are not exempt from disclosure
under the Public Records Act or other provision of the law.
e.
Working day: A working day is any day other than a weekend, State
holiday, or a day which by executive order an agency is authorized to be closed.
f.
Fees: By statute, charges are made on a cost-recovery basis. Any person
who desires copies of a public record as defined herein may be charged the actual cost per page
of each mechanically reproduced copy. Copies of pages printed on both sides (front and back)
shall be considered as two pages.
(i)
If the searching, reviewing, or duplicating of documents or the
separating of non-exempt material from documents, etc., containing exempt material requires
more than one-quarter hour of work, the requesting party may be charged for the work time
above one-quarter hour in addition to a mechanical reproduction charge of twenty-five cents
($.25) per page for any copies desired. The charge, if any, for the hours shall be based upon the
hourly salary of the lowest paid employee qualified and available to do the job.
(ii)
In the event the public record is available in computer files and can
be obtained through computer use, the requesting party may be charged the cost for the computer
use, including programming time and actual computer time as well as any other costs incurred.
This charge, if any, will be determined by PERS.
(iii)
Requests for any information from records which are stored off site
will be subject to additional actual costs as incurred in retrieving such information from, and
returning information to, storage.
(iv)
Mailing costs calculated at the applicable United States Postal
Service rates shall be charged where appropriate. The cost of mailing a notice to third parties via
certified mail, return receipt requested, shall be charged to persons requesting the public records.
Actual costs for shipment by other than United States Postal Service shall be charged to the
person requesting the special shipment.
(v)
Fees established by this rule may be waived or reduced upon a
determination that such waiver or reduction is in the public interest because furnishing the
information is considered as primarily benefiting the general public. Persons seeking such
waiver or reduction may be requested to submit a written statement setting forth the intended
purpose for which the records are requested or otherwise indicate how disclosure would
primarily benefit the public. Determinations regarding waiver or reduction of fees under this
provision are solely within the discretion of the PERS.
2.
PROCEDURES FOR RECORD REQUESTS
a.
All requests for access to or copies of a public record shall be in writing
and shall specify what record is being sought as well as the name, address, and contact
information of the individual and/or organization requesting the record. Requests shall be
addressed to the Executive Director of the Public Employees' Retirement System of Mississippi.
Request forms are available in the PERS office.
b.
PERS shall respond in writing within seven (7) working days from the
date of receipt of the request. If PERS is unable to produce the requested record by the seventh
working day after receipt of the request, PERS will provide a written explanation to the
requestor stating that it will be produced and specifying why the records cannot be produced
within the seven-day period. Unless otherwise agreed to, PERS shall provide the requested
information within fourteen (14) working days of receipt of the
original request. Requests for information in storage will be provided
within seven (7) days of availability of such records to PERS. Denials
shall be in writing and shall contain the specific exemption relied upon
for the denial. Copies of all denials shall be maintained on file by PERS
for not less than three years from the date denial is made.
c.
Access to non-exempt records will be allowed in the PERS office during
regular business hours, Monday through Friday, 8:00 a.m. to 5:00 p.m., excluding legal
holidays, in a manner and to the extent that such access does not interfere with the normal
business operations of PERS.
d.
If any public record which is held to be exempt from disclosure contains
material which is not exempt, PERS shall separate or redact the exempt material and make the
non-exempt material available for examination and/or copying.
e.
When fees are appropriate as specified in Section 101.1 of this regulation,
the fees must be paid prior to PERS' compliance with the request. Cash, money orders, cashier's
checks, personal or company checks will be accepted in payment for fees under Section 101.1.
Payment by personal or company check will be accepted subject to clearance within seven (7)
working days.
f.
Non-exempt records furnished to PERS by third parties which are not
public bodies as defined in the Public Records Act, but which contain trade secrets or
confidential commercial or financial information will not be released until notice to the third
parties has been given. The records shall be released in seven (7) days from expiration of the
time as provided in 101.3, unless the third party obtains a court order protecting the records as
confidential.
g.
The Executive Director of PERS or his or her designee has the authority to
specify the mode, manner, time and place of access.
3.
EXEMPT RECORDS
Any record expressly exempt from the Records Act, or any record specifically
declared to be confidential or privileged by any Mississippi statute, case law, or
constitutional provision, shall not be submitted to mandatory inspection and
copying. Those records which are specifically exempt by statute and which fall
within the possession of PERS include, but are not limited to, the following:
a.
The name, address or contents of any individual member records without
the prior written consent of the individual to whom the record pertains;
b.
Personnel records and applications for employment, except those which
may be released to the person who made the application or with the prior written consent of the
person who made the application. This shall not be construed to prohibit the disclosure of the
following information about employees: name, date of employment, length of employment,
qualifications, and salary;
c.
Test questions and answers which are to be used in employment
examinations;
d.
Letters of recommendation respecting any application for employment;
e.
Test questions and answers which are used in future
academic examinations;
f.
Letters of recommendation regarding admission to any educational agency
or institution;
g.
Records in PERS possession which represent and constitute the work
product of any attorney representing PERS and which are related to litigation made by or
against PERS or any of the retirement programs administered by the Board of Trustees of
PERS or in anticipation of prospective litigation, including all communications between
such attorney made in the course of an attorney/client relationship; and,
h.
Appraisal information which concerns the sale or purchase of real or
personal property for public purposes prior to public announcement of the purchase or sale,
where the release of such records would have a detrimental effect on such sale or purchase.
i.
Records in PERS possession which would disclose information about
any individualâs tax payments or status.
j.
Documentary material or data made or received by PERS which
consists of trade secrets or commercial or financial information that relates to PERS if the
disclosure of the material or data is likely to impair PERSâ ability to obtain such information
in the future, or is likely to cause substantial harm to the competitive position of the person or
entity from whom the information was obtained.
Records furnished to PERS by third parties which contain trade secrets or
confidential commercial or financial information shall not be subject to
inspection, examination, copying or reproduction until notice to said third parties
has been given, but such records shall be released within a reasonable period of
time unless the said third parties shall have obtained a court order protecting such
records as confidential. For the purpose of providing advance notice to submitters
of trade secret or confidential commercial or financial information, which is
included in records furnished by PERS by another party, thirty (30) days from the
submitterâs receipt of written notice shall be deemed a reasonable time for the
disclosure of the requested records in the absence of a court order to the contrary.
(History: Adopted October 22, 1991; reformatted August 1, 2007; amended effective July 1,
2010)
Chapter 40: Insurance Advisory Committee
Purpose
The purpose of this regulation is to establish the Retiree Insurance Advisory Committee
of the Public Employees' Retirement System of Mississippi by the Board of Trustees for
the purpose of providing information and recommendations to the Board relative to the
health and life insurance need of the retirees of the Public Employees' Retirement System
of Mississippi and other systems administered by the Board.
Membership on the Insurance Advisory Committee
The Committee shall consist of seven members, each retired under a system
administered by the Public Employees' Retirement System of Mississippi and at least
one of whom shall be a retiree covered by the State Employees' Health Plan. The
Executive Director of the Public Employees' Retirement System shall make all
appointments to the Committee with the approval of the Board of Trustees. Terms of
office shall be for a period of three
(3) years and no committee member shall serve more than two (2) consecutive terms.
Service for a portion of an unexpired term shall not count as a full term. The initial
appointments for the Board of Trustees, which shall begin on November 1, 1991, shall be
as follows:
Two terms for one year expiring October 31, 1992
Two terms for two years expiring October 31, 1993
Three terms for three years expiring October 31, 1994
(After October 31, 1993, the last statement shall read: The term of office shall begin on
November 1 of the year of the appointment.)
Selection of Committee Officers
The Committee shall elect by a majority vote of those present a Chairman who shall
serve for a term of one year and shall be eligible for reelection to that position. The
Committee may select other officers as it considers appropriate for similar terms of
service not to exceed one year and the Committee may reelect any officer it so
chooses.
Committee Meetings
All meetings shall be at the call of the Chairman and should be at least annually. Four
members present shall constitute a quorum for the transaction of business for the
Committee. Committee members shall be reimbursed for mileage required to attend
official committee meetings in accordance with the Public Employeesâ Retirement
System Travel Policies.
Committee Reports to the Board of Trustees
The Committee shall make reports to the Board of Trustees on an annual basis and
will coordinate its activities through the Executive Director or his designee.
Filling a vacancy on the Committee
Any vacancy in the office of the committee member shall be declared to the Executive
Director by the Committee at the occurrence of such vacancy. The vacancy shall be
filled by appointment made by the Executive Director of the Public Employees'
Retirement System, and approved by the Board of Trustees, for the unexpired portion of
the term of office.
(History: (Adopted December 17, 1991; amended April 5, 1997; reformatted August 1,
2007, amended effective February 1, 2019)
Chapter 41:
PERS Marketing Policy and Guidelines - Deferred Compensation Plan
Purpose
The purpose of this regulation is to provide enrollment guidelines for the Third Party
Administrator to be used in presenting information to and enrolling employees in the
Deferred Compensation Plan.
Objective of guidelines
The marketing objective is to provide eligible employees a clear understanding of the
Deferred Compensation Plan as a supplement to the PERS Retirement Plan. In order to
assure that all eligible employees have all the information needed to make informed and
unbiased decisions, they should be encouraged to attend group meetings and talk to their
Deferred Compensation Registered Representative.
Responsibilities of PERS and the Deferred Compensation Plan Administrator
The Deferred Compensation Plan Administrator should be furnished a list of all new
eligible employees. The Deferred Compensation Administrator should be permitted to contact the
eligible employee to request a mutually agreed upon time for a personal presentation, if the
eligible employee desires such a meeting. No high-pressure sales methods will be applied by the
Deferred Compensation Registered Representatives. All presentation materials presented to
eligible employees by the Deferred Compensation Registered Representatives will be approved
by PERS.
Guidelines
The Deferred Compensation Registered Representatives will work within the following
marketing guidelines set forth by PERS.
1.
PERS has the authority over coordination of the Deferred Compensation marketing
effort.
2.
The employer has the ultimate responsibility for informing each employee of his/her
eligibility for the Deferred Compensation Plan. The Deferred Compensation
Administrator will assist in meeting this requirement through group meetings
sponsored by the employer and conducted by the Deferred Compensation
Administrator. Representatives of the Plan will be available for
these group meetings and/or additional meetings as requested by the employer or
PERS.
3.
Each eligible employer may provide the Deferred Compensation Administrator with
the name(s) or the contact person(s) by department or location. In turn, the Deferred
Compensation Administrator will provide the employer contacts with the names of
their respective Deferred Compensation Registered Representatives.
4.
The PERS executive director may provide the Deferred Compensation Administrator
with contact, wages, date of birth, and other sensitive personally identifiable information
for eligible PERS members, provided the Deferred Compensation Administrator signs a
statement that any information provided by PERS with regard to its members must be
kept confidential and will not be shared with or released to any third party or used in any
way except for the express purposes of presenting information to and enrolling
employees in the Deferred Compensation Plan.
5.
The Deferred Compensation Administrator's representatives may contact eligible
employers and employees through brochure distribution, mail-outs, email, at employer
sponsored meetings, or through other approved communications.
6.
Gifts or any other monetary award or gratuity to employees or employers under the
Deferred Compensation Plan contract are strictly prohibited.
7.
No products other than PERS authorized Deferred Compensation products may be
marketed by the Deferred Compensation Administrator's representatives.
8.
PERS must approve all company sales literature and explanatory materials before any
such materials may be distributed.
9.
Each employer will make available to eligible employees the approved plan literature
with the contact information and website of the Deferred Compensation Administrator.
(History: Adopted September 6, 1991; reformatted August 1, 2007, amended effective December 1,
2019, amended effective July 1, 2023)
Chapter 42: Rules of Hearing Practice and Procedure before the Board of Trustees of the
Public Employeesâ Retirement System of Mississippi
Purpose
This regulation governs all practice and procedure before the Board of Trustees of
the Public Employees' Retirement System of Mississippi in all matters arising under
all retirement plans or programs administered by the Board, except where specifically
otherwise provided by the statutes of such programs or retirement plans, for which a
hearing is requested in any contested case.
Construction of regulation
Where good cause appears, not contrary to statute, the Board may permit deviation
from these rules insofar as it may find compliance therewith to be impracticable or
unnecessary.
Definitions
The following words and phrases as used in this Regulation, unless a different meaning
is plainly required by the context, have the following meanings:
1.
âBoardâ means the Board of Trustees of the Public Employeesâ Retirement System of
Mississippi.
2.
âExecutive Directorâ means the executive director of the Public Employeesâ
Retirement System of Mississippi.
3.
âHearing Officerâ or âCommitteeâ means the Disability Appeals Committee or the
Claims Committee of the Board of Trustees of the Public Employeesâ Retirement
System of Mississippi, as applicable.
4.
âPERSâ means the Public Employeesâ Retirement System of Mississippi.
5.
âPresiding Officerâ means the person who presides over the appeals hearing.
a.
The Presiding Officer for the Disability Appeals Committee will be a
voting member of the Committee.
b.
The Presiding Officer for the Claims Committee may be a representative from
the Office of the Attorney General, other than the PERS Attorney General Representative, who
may also act as a non-voting legal advisor to the Committee during deliberations on the outcome
of the hearing.
Perfection of appeal to the Board by timely filing
1.
All appeals to the Board shall be initiated by filing a written Notice of Appeal on
a form prescribed by the Board.
2.
A Notice of Appeal to the Board must be filed within 60 days after the date a person
receives written notice of the administrative decision of the Executive Director or decision of
the Medical Board, as applicable. Such notice may be filed by mail or in
person. Failure to file a completed Notice of Appeal within the time specified shall
be a bar to the filing of such appeal.
3. Once an appeal is timely filed, it shall be assigned a docket number.
Filing of pleadings and other documents
1.
All documents relating to any proceeding pending or to be instituted before the
Board shall be filed with the Executive Director, or his or her designee, at 429 Mississippi
Street, Jackson, Mississippi 39201-1005.
2.
All documentation filed by any party to an appeal must specify the assigned
docket number and should be directed to the Executive Director, or his or her designee.
Exhaustion of remedies
No person may file an appeal with the Board until there has been an administrative
decision by the Executive Director or, in the case of disability appeals, a decision by the
Medical Board. Failure to exhaust administrative remedies, as herein provided, shall
constitute a bar to any action in the courts, to the extent consistent with the laws of this
state.
Judicial review
After an Order has been issued by the Board, an aggrieved party may file an appeal with
the Circuit Court of the First Judicial District of Hinds County, Mississippi. Any such
Notice of Appeal must be filed with the Hinds County Circuit Clerk within 30 days of
the entry of the Order of the Board being appealed. Failure to file a Notice of Appeal
within the time frame specified will act as a procedural bar and will leave the courts
without jurisdiction to hear the appeal.
Assignment of Hearing Officer, setting of hearing and appearance
1.
The Board may, by Order entered in its minutes, appoint a committee of the Board
or such other qualified personnel as Hearing Officer.
2.
The Executive Director shall set a date and time for the hearing. Unless otherwise
ordered, hearings shall be held in the Hearing Room of the PERS Building located at 429
Mississippi Street, Jackson, Mississippi.
3.
A Notice of Hearing shall be sent via United States mail to the appealing party
and legal representative, if applicable.
4.
If an appealing party fails to appear at the hearing, the Presiding Officer may
proceed with the hearing and prepare a proposed statement of facts and recommendation to the
Board based on the evidence presented at such hearing.
Continuances and rescheduling of hearings
1.
Any request for a change or delay of a scheduled hearing must be made to
the Executive Director in writing.
2.
Continuances requested by any party shall be granted within the discretion of the
Presiding Officer or Executive Director only for good cause shown.
3.
If a continuance is granted upon a request made less than 14 days prior to a scheduled
hearing, the requesting party will be responsible for paying any costs of rescheduling. Payment
must be received before a new hearing date will be scheduled.
4.
When a continuance is granted or a hearing is rescheduled or relocated for any
reason, each party shall be responsible for notifying their witnesses of the date, time and
location of the hearing.
Witnesses for non-disability-related appeals
In an appeal, other than one from a decision of the Medical Board, each party shall file a
list of witnesses who will testify at the hearing, as well as a brief summary of testimony
to be given. Each party must file a witness list in compliance with this regulation no later
than 10 days prior to the date of the hearing.
1.
The list shall contain for each witness proposed to be called by the appealing party:
a.
Name;
b.
Relationship to the appealing party (e.g., co-worker, supervisor, spouse, etc.); and
c.
Brief summary of testimony to be given.
2.
The list shall contain for each witness proposed to be called by PERS:
a.
Name;
b.
Employer;
c.
Title or position; and
d.
Brief summary of testimony to be given.
Conduct of hearing
1.
Each party may be represented by an attorney.
2.
At any hearing, the parties shall be entitled to enter an appearance (in person or by
an attorney), present evidence, examine and cross-examine witnesses, make arguments, and
generally participate in the conduct of the proceeding.
3.
The Presiding Officer shall have the authority to administer oaths and affirmations.
4.
The appealing party may request that attendance at such hearing be limited to
individuals essential to the efficient conduct of the hearing, including but not limited to the
claimant, attorneys, witnesses, employer representatives, Presiding Officer, Committee
members, court reporter, and PERS administrative and support staff as are necessary. The filing
of an appeal shall constitute a waiver of confidentiality only to the extent necessary to process
and review the claim.
5.
The Presiding Officer may clear the hearing room of witnesses not under
examination. PERS may have a representative (in addition to its attorney) remain in the
hearing room during the entire course of the hearing, even though the representative may
testify. The appealing party may remain in the hearing room throughout the hearing.
6.
The matter should be heard as directed by and by sole discretion of the Presiding
Officer.
7.
The Presiding Officer or any Committee member may question a witness during any
part of the direct or cross-examination of such witness.
8.
The Presiding Officer shall have the authority to maintain the decorum of the hearing
and shall take reasonable steps to do so when necessary, including clearing the hearing room of
any person who is disruptive.
9.
The Committee may also call upon any party or staff of PERS for further material or
relevant evidence upon any issue. However, all parties at interest shall be given a reasonable
opportunity to inspect such documents made a part of the record. Further,
in the case of disability appeals, the Committee shall have the authority to defer a
decision to request a medical evaluation or test or additional existing medical
records not previously furnished by the claimant. Failure to provide the additional
existing medical records within 90 days of notification of such request or refusal to
submit to a medical evaluation or test will result in a recommendation being made
by the Committee based on the available information. If, prior to the expiration of
the 90-day period, an extension of time is requested in writing, the Executive
Director may extend the 90-day period provided the applicant can demonstrate that
failure to submit to the medical evaluation or test or to provide the additional
information was due to circumstances beyond his or her control.
10.
At the conclusion of all testimony, the Committee will adjourn and conclude the
hearing. Thereafter, the Committee will retire to deliberate, after which the Committee will
submit its proposed statement of facts, conclusions of law and recommendation, where
applicable, solely for consideration by the Board. The Board has the sole authority to issue a
decision relative to all claims on appeal by rendering its Order.
Evidence
1.
The hearing shall be informal and formal rules of evidence shall not apply. In
conducting a hearing, the Committee shall not be bound by the formal rules of evidence
and no informality in any proceedings or in the manner of taking of testimony shall
invalidate any order or decision of the Board.
2.
All testimony to be considered by the Committee, except matters noticed officially or
entered by stipulation shall be sworn testimony. Before giving testimony, each person shall
swear or affirm that the testimony about to be given before the Committee shall be the truth, the
whole truth and nothing but the truth.
3.
The Presiding Officer will accept evidence and rule as to the admissibility of
evidence that has not been submitted prior to the decision which is the subject of the appeal. All
relevant evidence is admissible, but the Presiding Officer may exclude evidence if its probative
value is outweighed by the danger of unfair prejudice, by confusion of the issues, or by
considerations or undue delay, or needless presentation of cumulative evidence. The Presiding
officer shall exercise reasonable control over the manner and order of cross-examining
witnesses and presenting evidence.
4.
Documents received into evidence by the Presiding Officer shall be marked and filed
as a part of the record.
5.
A copy of the composite exhibit to be introduced on behalf of PERS will be made
available to the appealing party prior to the hearing. PERS may charge a fee for providing
such copy in accordance with any applicable fee schedule adopted by the Board.
6.
Summations of the evidence and the law may be heard in the discretion of
the Presiding Officer.
Record of hearing
PERS will ensure that all hearings are recorded by electronic or stenographic means. The
method used to record each hearing shall be determined by PERS.
In response to a written request for a transcript of proceedings recorded by electronic
means, PERS will provide an audio recording of the hearing. The requesting party must
contact a certified court reporter to transcribe and certify, under penalty of perjury, on the
transcript that he or she heard the witness sworn on the recording and that the transcript
is a correct writing of the recording. It is the responsibility of the party requesting the
transcript to pay any costs associated with preparation of the requested transcript.
Any party desiring a transcript of a hearing recorded by stenographic means shall make
request of the court reporter in attendance and shall be responsible for the payment of
the cost of preparation of the transcript.
In the event the claimant appeals the decision of the Board to the Circuit Court of Hinds
County, a certified copy of the transcript must be provided to the Executive Director
with cost to be borne by the appealing party.
Order to be filed upon completion of hearing
After all evidence is heard or received and the hearing is completed and the Committeeâs
deliberation is concluded, the Committee shall certify the record described in Miss. Code
Ann. § 25-11-120 (1972, as amended) to the Board. The record shall include the
Committeeâs proposed statement of fact and recommendation. In no case â other than
those specifically left open for additional documentation requested by the Committee â
shall evidence received after the hearing be included as part of the record for review by
the Board. The Board shall receive the record and make its determination based solely on
matters contained therein. Such determination shall be final. A copy of the Order shall be
sent by the Executive Director to each party or his or her attorney.
Service of notices and Orders by the Board
All notices and orders required to be served by the Board, the Hearing Officer or the
Executive Director may be served by mail and service thereof shall be complete when a
true copy of such document, properly addressed and stamped, is deposited in the
United States mail.
Amendment, validity, and enforcement of rules
1.
The Board may, from time to time, amend these rules or promulgate new rules.
2.
If any one or more of these rules is found to be invalid by any court of
competent jurisdiction, such finding shall not affect the validity of any other of these rules.
3.
The Board shall have the authority, duty and responsibility to abide by and enforce
these rules.
Fees
The Board may, by order entered in its minutes, assess and collect fees to offset costs
related to the conduct of hearings, including, but not limited to, court reporter fees,
medical testimony fees, copying costs, etc.
(History of PERS Board Regulation 42: Adopted September 20, 1993; amended December 15,
1997; amended October 1, 1998; amended December 1, 1999; amended July 1, 2002; amended
January 19, 2004; amended and reformatted August 1, 2007; amended October 1, 2009; amended
effective April 1, 2010; amended effective August 1, 2014; amended effective June 1, 2015;
amended effective December 1, 2017)
Chapter 43 Interest Rates Used in the Calculation of Repayment of a Refund and for
Correction of Administrative Reporting Errors
Purpose
The purpose of this regulation is to clarify the interest rates used in calculating the repayment of a refund of
contributions or in reporting paying interest on unreported contributions.
Interest rate of fiscal years prior to July 1, 1994
For fiscal years prior to July 1, 1994, interest, as required in Miss. Code Ann. §25-11-117 (1972, as
amended), for the repayment of a refund, or as required in Miss. Code Ann. §25-11-105 (1972, as
amended) for the payment of an adjustment for non-reported covered service and/or compensation due to
administrative error, shall be calculated on the basis of the interest rate adopted by the PERS Board of
Trustees. This interest rate was based on the actuarial assumed interest rate of the System.
Interest rate for fiscal years beginning on and after July 1, 1994, through June 30, 1998
For the fiscal year beginning on and after July 1, 1994, through June 30, 1998, interest as required in Miss.
Code Ann. §25-11-117 (1972, as amended), for the repayment of a refund, or as required in Miss. Code
Ann. §25-11-105 (1972, as amended) for the payment of an adjustment for non-reported covered service
and/or compensation due to administrative error, shall be computed on the basis of actual annual total rate
of return on investments of the System as reflected in the System's annual report, but in no event will
interest so charged be less than the rate of interest credited to the member's account in accordance with §
25-11-121(7).
Interest rate for fiscal years beginning on and after July 1, 1998
For each fiscal year beginning on and after July 1, 1998, interest as required above, shall be computed on
the basis of the actuarial assumed interest rate of the System.
â˘
The assumed rate of return from July 1, 1998 through June 30, 2015 was 8.0%.
â˘
The assumed rate of return from July 1, 2015 through June 30, 2021 was 7.75%.
â˘
The assumed rate of return from July 1, 2021 through June 30, 2023 was 7.55%.
â˘
The assumed rate of return as of July 1, 2023 is 7.0%.
Interest rate to be credited to memberâs account upon repayment of refund
Effective on and after July 1, 1994, upon payment of a refund or adjustment, as provided for above, the
member's account shall be credited with interest as provided in Miss. Code Ann. §25-11-121(7) (1972, as
amended), equal to the interest which would have been posted had the member's contributions been in the
plan on a continuous basis. Such interest credit shall apply only to periods of time from and after July 1,
1994.
(History: Adopted August 17, 1993; amended June 25, 1998; amended June 21, 2005, to be effective August 1,
2005; reformatted August 1, 2007; amended effective December 1, 2015; amended effective December 1, 2021,
amended effective July 1, 2024)
Chapter 44: Refund of Member Contributions
Purpose
The purpose of this regulation is to clarify the conditions under which a refund
of member contributions may be made.
Payment of refund of accumulated contributions
Mississippi Code Ann. §25-11-117 (1972, as amended) provides that a refund of
accumulated contributions to the credit of the member in the annuity savings account
shall be paid within ninety (90) days from the receipt of a properly completed form
requesting such payment. Effective July 1, 2011, a refund of accumulated contributions
will be issued after final wages and contributions are posted to the memberâs account but
no later than ninety (90) calendar days from the date of termination from covered
employment or from the date of receipt of the properly completed form requesting the
refund, whichever is later. Refunds of accumulated contributions shall be processed after
receipt of a properly completed PERS Form 5, Member Refund Application, and after the
final wages and contributions are posted to the memberâs account but no later than after
the ninety (90) calendar-day period has lapsed. The ninety (90) day period will be
calculated on the basis of the termination date certified by the employer on the PERS
Form 5 or the date of receipt of the Form 5, whichever is later. Upon filing for a refund,
where the member is employed by more than one agency, the latest termination date will
be used to calculate the ninety (90) day period.
1.
Refund upon death of member
The ninety (90) day period shall not apply in the case of a refund due to the death
of a member; however, any refund paid to the beneficiary of a deceased member
shall not be paid until after final wages and contributions are posted to the
memberâs account.
2.
Refund to member in case of extraordinary and unforeseen financial
emergency
Refunds may be issued prior to the ninety (90) day period in case of a
documented extraordinary and unforeseen emergency which cannot be satisfied
by PERS communication of the anticipated distribution date and amount. The
member will be required to submit a request for emergency distribution (refund)
on a form prescribed by PERS. An extraordinary and unforeseen emergency is
defined as follows:
a.
Repossession of real or personal property as documented by
official notices of such action.
b.
Foreclosure or eviction from residence as documented by official notice
of such action.
c.
Loss of personal property due to casualty not covered by insurance.
d.
Sudden or unexpected illness or accident of member or his or her
dependent not covered by insurance.
e.
Any extraordinary and unforeseen financial emergency not covered in
the above items arising as a result of events beyond the applicantâs direct control.
Living expenses, such as utility bills, moving expenses, and unpaid medical bills
for routine medical procedures, are not considered extraordinary and unforeseen
emergencies.
(History: Adopted August 17, 1993; amended December 15, 1997; Amended June 21, 2005 to be
effective August 1, 2005; reformatted August 1, 2007; amended effective July 1, 2011)
Chapter 45A: Administration of Disability Benefits under PERS
Purpose
The purpose of this regulation is to provide the rules to be applied in the
administration of disability benefits for the Public Employeesâ Retirement
System of Mississippi (PERS) and the Supplemental Legislative Retirement Plan
(SLRP).
Fees for disability determination
The Board of Trustees shall adopt and maintain a schedule of fees for disability
determination services. The schedule of fees will be reviewed on a periodic basis.
Application for disability benefits
1.
An active member who has the requisite membership service credit as noted
below or an active member who is disabled as a direct result of a physical injury sustained
from an accident or a traumatic event caused by external violence or physical force
occurring in the performance of duty may file an application for disability benefits. Miss.
Code Ann. § 25-11-113 (1)(a) and § 25-11-114 (6) (1972, as amended).
Membership service required to apply for non-duty-related disability benefits:
a.
If a member joined PERS before July 1, 2007, the member must have at
least four years of membership service credit; or
b.
If a member joined PERS on or after July 1, 2007, the member must
have at least eight years of membership service credit.
2.
Any inactive member who has the requisite membership service credit as
noted below is not eligible for disability retirement benefits unless the disability occurs
within six months of termination of active service and unless satisfactory medical evidence
is presented to establish that the disabling condition was the direct cause of withdrawal from
state service. Application for a disability retirement allowance must be filed within one (1)
year of termination from active service. This period may be extended by an additional year if
it can be factually demonstrated to the satisfaction of the board of trustees that throughout
the initial one-year period the member was incapable of applying for benefits by reason of
mental or physical impairment as certified by a medical doctor. § 25-11-113 (1)(c)
Membership service required to apply for non-duty-related disability benefits:
a.
If a member joined PERS before July 1, 2007, the member must have at
least four years of membership service credit; or
b.
If a member joined PERS on or after July 1, 2007, the member must
have at least eight years of membership service credit. Any inactive member seeking to
establish eligibility for non-duty-related disability benefits must have met the applicable
vesting period for eligibility at the time he or she withdrew from covered employment.
3.
Any member who is or becomes eligible for service retirement benefits under
§ 25-11-111 while pursuing a disability retirement allowance under § 25-11-113 or § 25-11-
114 may elect to receive a service retirement allowance pending a final determination of
eligibility for a disability retirement allowance in accordance with Board Regulation 35,
Filing an Application for Monthly Benefits and Establishing an Effective Date of
Retirement, Section 101.2.d. In such a case, an application for the disability retirement
allowance must be on file with the system before the commencement of a service retirement
allowance. If the application for disability benefits is approved, the option selected and
beneficiary designated on the retirement application shall be used to determine the disability
retirement allowance. If the application is not approved or if the application is withdrawn or
voided pursuant to Board Regulation 35, Section 101.2.e, the service retirement allowance
shall continue to be paid in accordance with the option selected. No person may apply or
reapply for a disability retirement allowance after the person begins to receive a service
retirement allowance. No person electing to receive a service retirement allowance while
pursuing eligibility for a disability retirement allowance may select Option 6, the partial
lump sum distribution option, as provided under Miss. Code Ann. § 25-11-115.
4.
Any inactive member who is vested for benefits in accordance with § 25-11-
113 and who has previously applied for and been denied disability benefits or whose
application is voided pursuant to § 25-11-113 (1)(f) and Section 105.2 of this Regulation
must return to covered service for a period in excess of six calendar months to be eligible to
again apply for non-duty related disability benefits. Upon application for non-duty related
disability benefits, such member will be required to establish that he or she was, at the time
of such employment, physically capable of performing the job for which he or she was
hired.
Effect of death on disability application
1.
If a vested member who has filed a claim for disability benefits dies prior to
the review and determination of his or her claim by the Medical Board, his or her
beneficiary or beneficiaries shall be eligible for death benefits in the form of
spouse/survivor benefits or a refund of contributions, unless a PERS Form 16, Advanced
Application, has been completed by the member prior to death and is on file with PERS.
2.
If a vested member who has filed a claim for disability benefits dies after his
or her claim has been approved by the Medical Board but before his or her effective date of
disability retirement, his or her beneficiary or beneficiaries shall be eligible for death
benefits in the form of spouse/survivor benefits or a refund of contributions, unless a PERS
Form 16, Advanced Application, has been completed by the member prior to death and is on
file with PERS.
3.
If a vested member who has filed a claim for disability benefits dies after his
or her claim has been approved by the Medical Board and on or after the effective date of
disability retirement but before benefits have begun, his or her beneficiary or beneficiaries
shall be entitled to benefits in accordance with the option selected by the member on the
disability retirement application.
Effective date of benefits
1.
The effective date of benefits shall be the first of the month following
receipt of a completed application for a disability retirement allowance but in no event
before termination from covered service. § 25-11-113 (1)(a)
2.
For purposes of determining the effective date of benefits as referenced in
Section 104.1 of this Regulation, termination from covered service shall mean the cessation
of the employee/employer relationship as characterized by resignation or termination from
employment with or without cause. While a member may not be performing the duties of the
job, if the member has not resigned or been terminated by the employer, the member is still
considered employed and thus ineligible for initiation of disability retirement benefit
payments. In cases where the member is on authorized leave with or without pay, such
member is considered an employee of the agency, and thus not eligible to simultaneously
receive disability retirement benefit payments.
3.
A member must terminate from all positions in state service, whether covered
or not, to be eligible for any benefit. If a determination is made that a member who is
employed in one covered position is disabled from that position, he or she must terminate
from all positions in state service, whether covered or not, to receive a disability retirement
allowance. If the member does not terminate all state service within 90 days of approval for
a disability retirement allowance, both the disability retirement and the application shall be
void.
4.
If a member is reemployed by a covered employer in any capacity, including
that of an independent contractor, within 90 days from his or her effective date of retirement,
or is promised before retiring that he or she will be reemployed following the 90-day
separation period, (i) the member shall be considered to have continued in the status of an
employee and not to have separated from service, (ii) the retirement allowance will be
canceled, and (iii) any retirement allowance payments received by the member shall be
repaid to PERS. The memberâs wages and contributions will continue to be reported to
PERS, provided that the member is employed in a covered position.
Medical determination of eligibility for disability benefits
1.
The employer must provide the following information that will be considered
by the Medical Board in its determination for eligibility:
a.
The job description and duties of the member; § 25-11-113(1)(a)
b.
Whether the employer has offered the member other duties without
material reduction in compensation; § 25-11-113 (1)(a)
c.
Whether the employer has complied with the applicable provisions of the
Americans with Disabilities Act in affording reasonable accommodations
that would allow the employee to continue employment; § 25-11-113
(1)(a) and
d.
In the case of an application for duty-related disability benefits, the
employer shall certify whether, to the best of its knowledge, a physical injury was
sustained from an accident or a traumatic event caused by external violence or physical
force that occurred in the performance of duty. § 25-11-114 (6)
2.
The member shall submit medical evidence of the disability to the Medical
Board for review. The Medical Board may require an independent medical evaluation or
such other examination or report as is necessary to determine the memberâs eligibility for
benefits. Failure to provide the requested information within 90 days of such request or
refusal to submit to an examination shall result in the memberâs application being considered
void. The executive director may extend the 90-day period if the applicant can demonstrate
that failure to submit to such examination or to provide the requested information or report(s)
was due to circumstances beyond his or her control. § 25-11-113
(1)(f)
To be considered eligible for disability benefits, the Medical Board must
certify to the Board of Trustees (i) that the member is mentally or physically
incapacitated for the further performance of duty, (ii) that such incapacity is
likely to be permanent, and (iii) that the member should be retired.
The Board of Trustees does not automatically accept a Social Security
Administration disability determination as evidence of disability benefit
eligibility. If, however, a Social Security Administration disability benefit
determination has been received during the medical evaluation process, such
determination along with (i) the supporting medical documentation, (ii) the
condition upon which PERS disability benefits are claimed, and (iii) the
facts of the case will be taken into consideration as a part of the Medical
Boardâs independent evaluation and determination. § 25-11-113 (1)(a)
3.
For purposes of § 25-11-113, medical evidence shall be defined as âobjective
medical evidence,â which means: reports of examinations or treatments; medical signs
which are anatomical, physiological, or psychological abnormalities that are observed and
documented by medical professionals; psychiatric signs which are medically demonstrable
phenomena indicating specific abnormalities of behavior, affect, thought, memory,
orientation, or contact with reality; or laboratory findings which are anatomical,
physiological, or psychological phenomena that are shown by medically acceptable
laboratory diagnostic techniques, including, but not limited to, chemical tests,
electrocardiograms, electroencephalograms, X-rays, and psychological tests. Non-medical
information not documented by test results, such as an applicantâs description of pain, is not
considered objective medical evidence.
4.
The applicant is responsible for providing sufficient objective medical
documentation to the Medical Board in support of his or her claim for disability. PERS
does not have the burden of proving that an applicant is not disabled. The Medical
Board shall certify to the Board of Trustees whether, based on the objective medical
evidence, the member is mentally or physically incapacitated for further performance
of duty and that such incapacity is likely to be permanent and whether, based on all
other facts, the member should be retired on a disability allowance. In making this
determination, the Medical Board shall use the following definition:
Disability shall be defined as the inability to perform the usual duties of
employment or the incapacity to perform such lesser duties, if any, as the
employer in its discretion may assign without material reduction in
compensation or the incapacity to perform the duties of any employment
covered by the PERS that is actually offered and is within the same general
territorial work area without material reduction in compensation. § 25-11-
(1)(a) As part of the determination process, the Medical Board shall
consider certification from the employer as to whether reasonable
accommodations have been requested by the employee and agreed to by the
employer as provided under the Americans with Disabilities Act.
For purposes of disability determination, a material reduction in compensation
shall be defined as a salary not in excess of 10 percent less than the current
salary of the applicant.
5.
In applying for duty-related disability benefits, a member must provide
medical proof satisfactory to the Medical Board that his or her disability is a direct result of a
physical injury sustained from an accident or a traumatic event caused by external violence
or physical force occurring in the performance of duty. In addition, permanent and total
disability resulting from a cardiovascular, pulmonary, or musculoskeletal condition that was
not a direct result of a physical injury sustained from an accident or a traumatic event caused
by external violence or physical force occurring in the performance of duty shall be deemed
an ordinary disability. A mental disability based exclusively on employment duties occurring
on an ongoing basis shall be deemed an ordinary disability. Further, the employer must
certify on a form prescribed by PERS or by means of other acceptable documentation that an
accident or injury has occurred in the performance of duty which precipitated the employeeâs
claim for disability benefits.
Acceptable documentation may include an accident or injury report, a
Workersâ Compensation claim form, or such other similar document signed
by an authorized representative of the employing agency as proof of the
occurrence of an event in the nature of an accident or injury while on the job.
A duty-related disability benefit determination by PERS is independent of any
determination of benefit eligibility that may be made by an insurance
company or other agency of the State. § 25-11-114 (6)
6.
No inactive member shall be eligible to apply for duty-related disability
benefits regardless of years of service if withdrawal from service occurred before July 1,
1984, which was the date that such benefits were first authorized.
7.
Any active or inactive member must provide a statement certifying all gainful
employment at the time the disability is claimed, whether such employment is covered
employment or not.
a.
Any inactive member applying for disability after one calendar year from
date of termination from covered service must provide copies of tax
returns with corresponding income documentation to provide information
as to the type of employment and income from any gainful occupation
during the period of inactive service.
b. Where the inactive member is found to have engaged in any gainful
occupation paying an amount equal to or more than the average
compensation used in calculating the benefits, the inactive member shall
be deemed ineligible for benefits.
8.
If the Medical Board determines that a member is not eligible for disability
benefits, a final administrative determination will be issued to the member. The member
may appeal the determination to the Board of Trustees in accordance with the provisions of
Board Regulation 42, Rules of Hearing Practice and Procedure before the Board of
Trustees, and Miss. Code Ann. § 25-11-120 (1972, as amended).
9.
Upon certification of eligibility by the Medical Board, if the Board of
Trustees concurs with such report of eligibility, the member will be added to the retiree
payroll. The Board of Trustees authorizes the executive director to initiate benefits on behalf
of the members who are certified by the Medical Board as being disabled in accordance with
the statutes to ensure timely payment of benefits to such members, provided that the
executive director shall present such approved members along with any supporting
information to the Board of Trustees for ratification at a subsequent meeting of the Board.
10.
A disability determination will be made based on the memberâs inability to
perform the job duties associated with a covered position and not a second position where
only wages are covered pursuant to Miss. Code Ann. § 25-11-103 (k) (1972, as amended);
however, the average compensation will be calculated taking into consideration all covered
wages from all positions.
Continuing qualification for disability benefits
1.
Medical reexaminations
a.
A disability retiree under the age of 60 or until the termination age of the
temporary allowance under § 25-11-113 (2)(c) shall be required to submit to medical
reexamination once each year during the first five years following retirement on a disability
retirement allowance and once in every period of three years thereafter unless otherwise
determined by the Medical Board. The Medical Board may specify both the frequency and
the nature of such reexamination.
b.
Upon the attainment of age sixty or upon the attainment of the termination
age of the temporary allowance period, any member receiving a disability benefit shall be
considered to have retired under a service retirement benefit with no further requirement for
reexaminations and with no recalculation of benefits. A disability retiree reaching age sixty or
the termination age of the temporary allowance shall not be required to submit to medical
reexaminations. § 25-11-113 (3)
c.
If after 90 days from a request a disability retiree refuses to provide a
physicianâs statement of reexamination, his or her allowance shall be discontinued until his
or her withdrawal of such refusal, and should his or her refusal continue for one year, all
rights to a disability benefit shall be revoked by the Board of Trustees. § 25-11-113 (3)
d.
If following reexamination the Medical Board determines that a disability
retiree is physically and mentally able to return to the employment from which he or she is
retired, the Board of Trustees, upon certification of such finding from the Medical Board,
shall terminate the disability allowance as provided hereunder whether or not the retiree is
reemployed or seeks such reemployment. § 25-11-113 (6)
e.
Further, if upon such reexamination, the Medical Board reports and
certifies that the disability retiree is engaged in or is able to engage in a gainful occupation
paying more than the difference between his or her disability allowance, exclusive of cost-of-
living adjustment, and his or her average compensation, and if the Board of Trustees concurs
in such report, the disability benefit shall be reduced to an amount that together with the
amount earnable by him or her shall equal his or her average compensation. § 25-11-113 (4)
2.
Earnings limitations while receiving disability benefits
a.
Until the disability retiree reaches age 60 or until the termination age for
the temporary allowance under § 25-11-113(2)(c), as applicable, a disability retiree shall be
required to submit annually a copy of his or her federal income tax return, including
supporting documentation, or other earnings statements acceptable to the Board of Trustees,
no later than 30 days following the due date of such return. The earnings limitations
pursuant to the statute will be based on the earned income of the disability retiree.
b.
If based on a review of earnings during the year, the disability retiree has
earned more than the difference between the disability benefit, exclusive of the cost-of-
living adjustment, and the average compensation used in calculating the benefit, the benefit
shall be reduced to an amount that, when added to the disability benefit, exclusive of the
cost-of-living adjustment, shall equal the average compensation. The benefit may be
adjusted to recover the excess benefits as well as to recalculate benefits to account for the
new earnings capability for the following year. The adjusted benefit will continue to be paid
to the extent that the earnings when added to the adjusted benefit as provided above do not
exceed the average compensation. § 25-11-113 (4)
c.
If documented earnings meet or exceed the average compensation for a
period in excess of six months, a medical review shall be required, and the Medical Board
shall report to the Board of Trustees whether the retiree is mentally and physically able to
return to his or her regular duties or to any gainful employment earning the equivalent of the
average compensation and whether the eligibility for benefits should be continued. Upon a
report and certification by the Medical Board, the Board of Trustees may terminate the
disability benefit or continue issuing a reduced benefit based upon the retireeâs earning
ability. § 25-11-113 (4)
d. If income information is not submitted as required by the Board of
Trustees, it will be presumed that the disability retiree is engaged in or is
able to engage in a gainful occupation earning more than the average
compensation used in calculating the disability benefits, and benefits shall
be suspended until such time as the retiree submits proper documentation
as required above. § 25-11-113 (4)
e.
Until the disability retiree reaches age 60 or until the termination age for
the temporary allowance under § 25-11-113(2)(c), as applicable, a disability retiree
reemployed by a covered employer must notify PERS in writing of the terms of the eligible
employment within five days from the date of employment and also from the date of
termination on a form prescribed by the Board of Trustees. Such form must be certified by
the employer.
f.
Disability retirees who have attained the age of 60 or the age at which
the temporary allowance ends as provided under § 25-11-113(2)(c), as applicable, shall be
considered to have retired under service retirement, and, for purposes of reemployment with
a covered employer, shall be subject to the reemployment limitations as provided under
Board Regulation 34, Reemployment After Retirement.
Termination of disability benefits
1.
In the event a retiree is determined to no longer qualify for disability
benefits, such member will be provided with notice of such determination and benefits will
continue for a period of three months unless the retiree has returned to covered employment
in the position from which he or she was retired on disability or to other covered service in
which he or she is earning an amount equal to or more than his or her average compensation
or where such termination is a result of the retireeâs refusal to submit to a medical
reexamination, in which case benefits shall be terminated immediately.
2.
The Medical Board shall review the objective medical information as with
an initial claim for disability benefits and determine whether the medical condition for
which benefits were previously approved has improved sufficiently to allow a return to
previous employment. The Medical Board may also consider additional information
concerning any new medical condition which may have occurred while in receipt of
disability benefits.
3.
Notice of termination of disability benefits shall constitute a final
administrative determination, and the retiree may appeal the determination to the Board of
Trustees in accordance with the provisions of Board Regulation 42.
4.
If a disability retirement allowance is terminated because the retiree has
returned to covered employment in the position from which he or she was retired or to other
covered employment in which he or she is earning an amount equal to or more than his or
her average compensation and the retiree terminates such covered employment due to his or
her disability before contributing for a period of time that exceeds six calendar months,
PERS shall credit both the employee and employer contributions paid during such period to
the employer who shall then refund to the employee the employee contribution. The original
disability retirement allowance shall be reinstated prospectively the first of the month
following termination from covered employment.
5.
If the disability is terminated due to the Medical Boardâs determination that a
member is mentally and physically able to return to his or her former employment, the
disability retiree may subsequently qualify for a service retirement allowance based on
actual years of service credit plus credit for the period during which a disability allowance
was paid as follows:
a.
If the disability retiree received benefits under the age limited plan, he
or she will receive service credit for the period of time he or she received disability benefits
up to age 60; and
b.
If the disability retiree received benefits under the Tiered Disability
Plan, he or she will receive service credit for the period of time he or she received disability
benefits up to the end of the temporary allowance.
6.
If the disability is terminated due to the Medical Boardâs determination that
a member is mentally and physically able to return to his or her former employment, and
the disability retiree is eligible for service retirement at the time of such termination or later
becomes eligible for service retirement, the disability retiree may subsequently make
application for a service retirement benefit and select a new option.
PERS Medical Board
1.
The Board of Trustees may designate a medical board to be composed of
three physicians or may contract with another governmental agency or non-governmental
disability determination service that is qualified to make disability determinations. If
required, other physicians may be engaged to report on special cases. A physician shall be
considered a medical doctor or a doctor of osteopathy with a license to prescribe drugs.
2.
The Board of Trustees authorizes the executive director to appoint special
medical board members on a case-by-case basis to serve in the absence of one or more
board-appointed medical board members or where a board-appointed Medical Board
member may have a conflict of interest. Such special appointments to the Medical Board
shall be limited but shall continue for the duration of the claim or claims upon which
determinations have been made by such special appointed member.
Duty-related disability benefits excluded from income
Internal Revenue Code Section 104 and applicable Department of the
Treasury Regulations provide that, if disability payments (i) are mandated by
statute and
(ii)
are compensation for occupational injury, such payments are excluded from
income, provided that the payments are not based upon the employeeâs age or length of
service. Accordingly, the minimum duty-related disability benefits paid pursuant to § 25-
11-114 (6) are excluded from income under Code Section 104.
(History: Adopted effective August 1, 1996; amended effective February 1, 2000;
amended effective January 1, 2002; amended effective July 1, 2002; amended June 21,
2005 to be effective 8/1/2005; amended and reformatted effective July 1, 2007; amended
effective July 1, 2009; amended effective August 1, 2010; amended effective August 1,
2012, amended effective October 1, 2016, amended effective February 1, 2022)
Chapter 45B: Administration of Disability Benefits for Municipal Systems
Purpose
The purpose of this regulation is to provide the rules to be applied in the administration of
disability benefits for the municipal retirement plans administered by the PERS Board of
Trustees.
Fees for determining disability benefits
The Board of Trustees shall adopt and maintain a schedule of fees for disability
determination services which shall be reviewed on a periodic basis.
102 Application for Disability Benefits
1.
Article 1 - General Municipal Employees (Biloxi and Meridian)
a.
An active General Municipal System member may file an application for
disability benefits provided a) such member has at least five (5) years of membership service, or
b) such member is permanently and totally disabled from any gainful occupation and such
disability occurred as the natural and proximate result of the actual performance of duty,
without willful negligence. (Miss. Code Ann. § 21-29-35 and 21-29-39 (1972, as amended))
b.
Any member who has filed a claim for disability benefits, regardless of
whether he or she has terminated covered service, but who dies prior to the review and
determination by the PERS Medical Board shall be eligible for death benefits, including
spouse/survivor benefits or a refund of contributions.
c.
Any member who has filed a claim for disability benefits who has been
approved by the Medical Board to receive such benefits but who dies after approval but prior to
termination from covered service shall have benefits paid to the surviving spouse and/or
dependent children as if he or she had
died after disability retirement.
a.
An active Firemenâs and Policemenâs Disability and Relief Fund member
may file an application for disability benefits provided a) such member has at least five (5) years
of membership service, or b) such member is totally disabled from duties by reason of sickness
or injury caused or sustained by reason of service or discharge of duties. (Miss. Code Ann. §§
21-29-133, 21-29-135, and 21-29-241 (1972, as amended))
b.
Any member who has filed a claim for disability benefits, regardless of
whether he or she has terminated covered service, but who dies prior to the review and
determination by the PERS Medical Board shall be eligible for
death benefits, including spouse/survivor benefits or a refund of
contributions.
c.
Any member who has filed a claim for disability benefits who has been
approved by the Medical Board to receive such benefits but who dies after approval but prior to
termination from covered service shall have benefits paid to the surviving spouse and/or
dependent children as if he or she had died after disability retirement.
Effective date of benefits
1.
The effective date of benefits shall be the first of the month following receipt of
an application for a disability retirement allowance, but in no event before termination of state
service. (Miss. Code Ann. §§25-11-113 (1) (a) and 21-29-35 (1972, as amended))
2.
For purposes of determining the effective date of benefits as referenced in number
one (1) above, termination from covered service shall mean the cessation of the employee-
employer relationship as characterized by resignation or termination from employment, with or
without cause. While a member may not be performing the duties of the job, if the member has
not resigned or been terminated by the employer, the member is still considered employed and
thus, ineligible for initiation of disability retirement benefit payments. In cases where the
member is on authorized leave without pay or administrative leave or is receiving Workersâ
Compensation benefits, such member is considered an employee of the agency, and thus, not
eligible to receive disability retirement benefit payments.
Medical determination of eligibility for disability benefits
1.
The employer must provide the following information, which will be
considered by the Medical Board in its determination for eligibility:
a.
The job description and duties of the member; (Miss. Code Ann. § 25-11-
113 (1) a) (1972, as amended))
b.
Whether the employer has offered the member other duties without
material reduction in compensation; (Miss. Code Ann. § 25-11-113 (1) (a) (1972, as amended))
c.
Whether the employer has complied with the applicable provisions of the
Americans With Disabilities Act in affording reasonable accommodations which would allow
the employee to continue employment. (Miss. Code Ann. § 25-11-113 (1) (a) (1972, as
amended))
d.
In the case of an application for hurt on the job benefits, the employer
shall certify whether, to the best of its knowledge, the sickness or injury was caused or
sustained by reason of service or discharge of duties. (Miss. Code Ann. §§ 21-29-35, 21-29-
133, 21-29-241 (1972, as amended))
2.
The member shall submit medical evidence of the disability to the Medical Board
for review. The Medical Board may require an independent medical evaluation or such other
examination or report as is necessary to determine the memberâs eligibility for benefits. Refusal
to submit to such examination or to otherwise provide the requested additional information
within ninety (90) days of such request shall result in the memberâs application being
considered void. (Miss. Code Ann. § 25-11-113 (1) (d) (1972, as amended))
a.
In order to be considered eligible for disability benefits the Medical Board
must certify to the Board of Trustees that the Firemenâs and Policemenâs Disability and Relief
Fund member is mentally or physically incapacitated for the further performance of duty, (ii)
that such incapacity is likely to be permanent, and (iii) that the member should be retired.
b.
The Board of Trustees does not automatically accept a Social Security
Administration disability determination as evidence of disability benefit eligibility. If, however,
a Social Security Administration disability benefit determination has been received during the
medical evaluation process, such determination along with (i) the supporting medical
documentation, (ii) the condition upon which Municipal System disability benefits are claimed,
and (iii) the facts of the case, will be taken into consideration as a part of the Medical Boardâs
independent evaluation and determination. (Miss. Code Ann. § 25-11-113 (1) (a) (1972, as
amended))
3.
The Medical Board shall certify to the Board of Trustees whether the member,
based on the medical evidence, is mentally or physically incapacitated for further performance
of duty and that such incapacity is likely to be permanent and whether, based on all other facts,
the member should be retired on a disability allowance. In making this determination, the
Medical Board shall use the following definition:
a.
Disability, for members of the General Municipal Retirement System,
governed by MCA Chapter 29, Article 1, shall be defined as a total and permanent incapacity
from duty as well as from any gainful occupation for compensation or profit. (Miss. Code Ann. §
21-29-35 and 21-29-39 (1972, as amended))
b.
Disability, for members of the Firemenâs and Policemenâs Disability and
Relief Fund, governed by MCA, Chapter 29, Articles 3 and 5, shall be defined as a total
inability to discharge duties as a fireman or policeman. Such disability may be due to physical
or mental incapacity/illness.
c.
As part of the determination process, the Medical Board shall consider
certification from the employer as to whether or not reasonable accommodations have been
requested by the employee and agreed to by the employer as provided under the Americans
with Disabilities Act.
4.
In applying for job related disability benefits, a member must provide medical
proof satisfactory to the Medical Board that his disability is a.) the natural and proximate result
of the actual performance of duty without willful negligence, if a member under Article 1, the
General Municipal System, or b.) a sickness or injury caused or sustained by reason of service or
discharge of his duty, if a member under Article 3 or 5, the Firemenâs and Policemenâs
Disability and Relief Fund. (Miss. Code Ann. §§ 21-29-35, 21-29-133, and 21-29-241 (1972, as
amended))
5.
A disability benefit applicant must provide a statement certifying all gainful
employment or other such income statements as may be requested by PERS.
6.
If the Medical Board determines that a member is not eligible for disability
benefits, a final administrative determination will be issued to the member. The
member may appeal the determination to the Board of Trustees in accordance
with the provisions of Regulation 42. (Miss. Code Ann. § 25-11-120 (1972, as
amended) and Regulation 42)
a.
Appeals of decisions made under Regulation 42 by the PERS Board of
Trustees may be made by members of the Firemenâs and Policemenâs Disability and Relief
Fund to the Board of Disability and Relief Appeals as provided in Miss. Code Ann. § 21-29-
113 and 21-29-215 (1972, as amended).
7.
Upon certification of eligibility by the Medical Board, if the Board of Trustees
concurs with such report of eligibility, the member will be added to the retiree payroll. The
Board of Trustees authorizes the Executive Director to initiate benefits on behalf of the
members who are certified by the Medical Board as being disabled in accordance with the
statutes in order to ensure timely payment of benefits to such members, provided that the
Executive Director shall present such approved members along with any supporting
information to the Board of Trustees for ratification at a subsequent meeting of the Board.
8.
Retirement on and receipt of service retirement benefits results in the memberâs
forfeiture of any rights to pursue disability benefits.
Continuing Qualification for Disability Benefits
1.
Disability retirees with less than 20 years of service shall be required to submit
to medical reexaminations once each year during the first five (5) years following retirement on
a disability retirement allowance and once in every period of three
(3) years thereafter, unless otherwise determined by the Medical Board. The
Medical Board may specify both the frequency and the nature of such
reexamination. Upon the attainment of 20 years of service credit, calculated by
adding service credit at retirement plus credit for the service during which a
disability benefit is paid, the disability retiree shall be considered to have retired
under a service retirement benefit with no further requirement for reexaminations
and with no recalculation of benefits. (Miss. Code Ann. §§ 21-29-43, 21-29-137,
21-29-243 (1972, as amended) and PERS Regulation 39)
a.
In the event a General Municipal System disability retiree refuses to
provide a physicianâs statement of reexamination, his allowance shall be discontinued until his
withdrawal of such refusal, and should his refusal continue for one (1) year, all rights to a
disability benefit shall be revoked by the Board of Trustees. (Miss. Code Ann. § 21-29-43
(1972, as amended) In the event a Firemenâs and Policemenâs Disability and Relief Fund
disability retiree refuses to provide a statement of reexamination, his allowance shall be
discontinued until his withdrawal of such refusal. (Miss. Code Ann. § 21-29-137 and 21-29-243
(1972, as amended))
b.
If, following reexamination, the Medical Board determines that a
disability retiree is physically and mentally able to return to the employment from which he is
retired, the Board of Trustees, upon certification of such finding from the Medical Board, shall
terminate the disability allowance as provided hereunder, whether or not the retiree is
reemployed or seeks such reemployment. (Miss. Code Ann. § 21-29-43
(2)
(1972, as amended))
c.
Disability retirees shall be required to submit annually a copy of their
federal income tax return, including supporting documentation, or other
earnings statements acceptable to the Board of Trustees, no later than 30
days following the due date of such return.
d.
Any General Municipal disability retiree, who has not completed twenty
(20) years of service prior to retirement, who secures gainful
employment over a period of three (3) consecutive months shall have his
disability benefit revoked by the Board. (Miss. Code Ann. § 21-29-43 (3)
(1972, as amended))
e.
If income information is not submitted as required by the Board of
Trustees, benefits shall be suspended until such time as the retiree submits
proper documentation as required above. (Miss. Code Ann. § 25-11-113
(4) (1972, as amended))
2.
The Medical Board shall review the objective medical information as with an
initial claim for disability benefits and determine whether or not the medical
condition for which benefits were previously approved has improved sufficiently
to allow a return to previous employment. The Medical Board may also consider
additional information concerning any new medical condition which may have
occurred while in receipt of disability benefits.
Termination of Disability Benefits
1.
In the event a retiree is determined to no longer qualify for disability benefits,
such retiree will be provided with notice of such determination and benefits will
continue for a period of three (3) months prior to termination, unless the retiree
has returned to covered employment in the position from which he was retired, or
under Article 1, such retiree has returned to any gainful employment over a
period of three (3) consecutive months in which case benefits shall be terminated
immediately.
2.
Notice of termination of disability benefits shall constitute a final
administrative determination, and the retiree may appeal the determination to
the Board of Trustees in accordance with the provisions of Regulation 42.
3.
Appeals of decisions made under Regulation 42 by the PERS Board of Trustees
may be made by members of the Firemenâs and Policemenâs Disability and Relief
Fund to the Board of Disability and Relief Appeals as provided in Miss. Code
Ann. § 21-29-113 and 21-29-215 (1972, as amended).
PERS Medical Board
1.
The Board of Trustees may designate a Medical Board to be composed of three
(3) physicians or may contract with another governmental agency or non-
governmental disability determination service that is qualified to make disability
determinations. If required, other physicians may be engaged to report on special
cases. A physician shall be considered a medical doctor or a doctor of osteopathy
with a license to prescribe drugs.
2.
The Board of Trustees authorizes the Executive Director to appoint special
Medical Board members on a case by case basis to serve in the absence of one
or more Board appointed Medical Board members or where a Board appointed
Medical Board member may have a conflict of interest. Such special
appointments to the Medical Board shall be limited but shall continue for the
duration of the claim or claims upon which determinations have been made by
such special appointed member.
(History: Adopted August 1, 1996; amended effective January 1, 2002; amended on
June 21, 2005, to be effective August 1, 2005; reformatted August 1, 2007)
Chapter 46: Submission of Monthly Reports and Contributions for the Mississippi
Government Employeesâ Deferred Compensation Plan & Trust
Purpose
This regulation establishes the due date for contributions and contribution reports for
employers participating in the Mississippi Government Employeesâ Deferred
Compensation Plan and Trust (MDC).
Due Date
All contributions and billing (contribution) reports on behalf of participants in MDC
administered by the Public Employeesâ Retirement System of Mississippi (PERS) are due
from the participating employer as of the fifth working day of each month.
Electronic reporting of contributions and reports
All employers are authorized and shall transfer all funds due to MDC electronically and
shall transmit any contributions and billing reports by computerized reporting systems.
An employer may submit a written request for a temporary exemption from the
application of the above requirements setting forth the reasons for the inability to
comply with the requirement. Where the Board finds that an employer cannot comply
with the above requirements due to circumstances beyond its control, such temporary
exemption may be granted.
a. The Board has previously established guidelines for PERS for determining
whether such requests shall be granted. These same guidelines shall apply to the
reporting of funds and reports of MDC.
b. The Board of Trustees may assess a processing fee for noncompliance
with the mandatory electronic funds transfer and/or computerized reporting.
(History: Adopted July 1, 1999; amended July 1, 2000; reformatted August 1, 2007; amended
effective August 1, 2014)
Chapter 47: Tax-free Rollovers into Plans Administered by the Board of Trustees
of the Public Employees' Retirement System
Purpose
This regulation sets forth the conditions under which a retirement plan
administered by PERS can receive an eligible retirement distribution from
another plan.
Plans from which an eligible rollover distribution can be received by PERS
1.
Where allowed under and subject to the provisions of federal law, plans
administered by the Board of Trustees of the Public Employees' Retirement System of
Mississippi, (hereafter referred to as PERS) may accept an "eligible rollover distribution" as
defined under the Internal Revenue Code of 1986 (Code) in payment of all or a portion of the
payment for previously withdrawn contributions and interest or the purchase of optional
service credit.
2.
For purposes of these rules, âeligible rollover distributionâ or ârollover
distributionâ means all or any portion of a taxable amount that qualifies as an eligible
rollover distribution under Section 402(c)(4) of the Code, as amended, and paid to a member
or the surviving spouse of the member from:
a. Another employer plan qualified under Section 401(a) of the Code,
including a qualified plan described in Section 401(k) of the Code;
b. A traditional individual retirement account or annuity under Section
408(a) or 408(b) of the Code that is eligible to be rolled over and
would otherwise be included in gross income;
c. A tax-sheltered annuity qualified under Section 403(b) of the Code;
d. A governmental deferred compensation plan under Section 457(b) of the
Code; or
e. An annuity plan under Section 403(a) of the Code;
f. A Simplified Employee Pension Plan (SEP IRA) under Section 408(k) of
the Code; and
g. A Savings Incentive Match Plan for Employees (SIMPLE IRA) under
Section 408(p) of the Code, if there has been participation in the plan
for at least two years.
Qualifying transfers and/or rollovers must meet the following conditions:
1.
Funds may be transferred by the member (or surviving spouse who is a
member) only for the purpose of establishing service credit as a member through (i) the
repayment of part or all of previously withdrawn contributions and interest, or (ii) purchase
of optional service credit as allowed by law. The amount of the contribution accepted by the
retirement system shall not exceed the cost of the service to be purchased.
2.
The member should contact PERS to obtain a cost schedule for the
service to be purchased or reinstated. If the member makes less than full
payment for the total service credit, payment must be made in increments of
not less than one month of creditable service beginning with the most recent
service. All service credit purchased or repaid is subject to verification and
correction as deemed necessary by PERS.
3.
Rollovers from other plans may take one of the following forms:
a. Direct Rollovers:
The plan will accept a direct rollover of an eligible rollover distribution
from an eligible retirement plan authorized by federal law including the
following:
i.
A qualified plan described in Section 401(a) of the Code or an
annuity plan described in Section 403(a) of the Code, excluding after-
tax contributions.
ii.
An annuity contract described in Section 403(b) of
the Code, excluding after-tax contributions.
iii.
An eligible plan under Section 457(b) of the Code which is
maintained by a state, political subdivision of a state, or any agency or
instrumentality of a state or political subdivision of a state.
iv.
A traditional individual retirement account or annuity
described in Section 408(a) or 408(b) of the Code that is eligible to
be rolled over and would otherwise be includible in gross income.
v.
A SEP IRA described in Section 408(k) of the Code that is
eligible to be rolled over and would otherwise be includible in gross
income.
vi.
A SIMPLE IRA described in Section 408(p) of the Code
that is eligible to be rolled over and would otherwise be includible
in gross income.
b. Participant Rollover Contributions:
The plan will accept a participant contribution of an eligible rollover
distribution from an eligible retirement plan as authorized by federal
law as follows:
i.
A qualified plan described in Section 401(a) of the Code,
including a qualified plan described in Section 401(k) of the Code.
ii.
An annuity contract described in Section 403(b) of the Code.
iii.
An eligible plan under Section 457(b) of the Code which is
maintained by a state, political subdivision of a state, or any agency or
instrumentality of a state or political subdivision of a state.
iv.
A traditional individual retirement account or annuity
described in Section 408(a) or 408(b) of the Code that is eligible to
be rolled over and would otherwise be includible in gross income.
v.
A SEP IRA described in Section 408(k) of the Code that is
eligible to be rolled over and would otherwise be includible in gross
income.
vi.
A SIMPLE IRA described in Section 408(p) of the Code
that is eligible to be rolled over and would otherwise be includible
in gross income.
c. Trustee-to-Trustee Transfer:
If permitted under and subject to the provisions of federal law, plans
administered by PERS may accept a direct trustee-to-trustee transfer of
funds from a plan described under 403(b) or 457(b) of the Code in
payment of previously withdrawn contributions and interest or the
purchase of optional service credit.
4.
The amount of the rollover distribution accepted by the retirement
system shall not exceed the cost of the service to be purchased or
reinstated.
5.
A rollover check from an eligible plan must be payable to the Public
Employees' Retirement System of Mississippi, or other applicable plan
administered by PERS, for the benefit of the member. The memberâs name
and Social Security number should be clearly noted on the check. The check
and accompanying documentation should be directed to the attention of
Member Account Support. The check must be accompanied by the required
documentation and a copy of the cost schedule for the service to be
purchased or reinstated. (Note: No wire transfers will be accepted unless
authorized by the executive director.)
6.
If the distribution from the originating institution is greater than the
cost of such service to be purchased or reinstated, the originating institution
must generate separate checks, making the one payable to the appropriate
retirement plan for only the exact cost of the service credit to be purchased or
reinstated. If the distribution from the originating institution is less than the
cost of the service credit to be purchased or reinstated, a personal check or
cashier's check for the difference must accompany the rollover proceeds.
7.
Neither partial payments for less than a month of service nor
payments in excess of the cost of service to be purchased or reinstated will
be accepted.
8.
It is the responsibility of the member to see that all forms are
properly completed and submitted to PERS along with the
appropriate funds.
9.
Upon PERSâ review and acceptance of documentation and payment
as provided within this regulation, the member will be notified of the
applicable funds and service credit posted to the member's account.
(History: Adopted effective July 1, 2000; amended effective March 14, 2002; reformatted
August 1, 2007; amended effective December 1, 2012, amended effective July 1, 2017)
Chapter 48: Partial Lump Sum Option (PLSO)
Purpose
The purpose of this regulation is to provide for the conditions under which the partial
lump sum option may be selected by a retiree.
Eligibility for Partial Lump Sum Option
Any eligible member of the Public Employeesâ Retirement System (PERS), the
Supplemental Legislative Retirement System (SLRP), or the Mississippi Highway Safety
Patrol Retirement System (MHSPRS), upon withdrawal from service and application for
service retirement benefits, or completion of an Advanced Application, may elect to
receive a partial lump sum payment on the date of retirement (or commencement of
benefits under an Advanced Application in the case of death prior to retirement) in
exchange for a reduced annuity provided such member meets the following age and/or
service requirements:
a. Any member of PERS/SLRP who became a member before July 1, 2007, and who
(i) has at least twenty-eight (28) years of creditable service in PERS; or
(ii) has four (4) or more years of membership service in PERS and who is at least age
sixty-three (63); or
b. Any member of PERS/SLRP who became a member on or after July 1, 2007, but
before July 1, 2011, and who has at least twenty-eight (28) years of creditable service
in PERS; or
c. Any member of PERS/SLRP who became a member on or after July 1, 2011, but
before March 1, 2026, and who has at least thirty-three (33) years of creditable
service in PERS; or
d. Any member of the MHSPRS eligible for an unreduced benefit.
SLRP members must meet the eligibility requirements in PERS and are not required to
meet the requirements in both PERS and SLRP. Any member of PERS who became a
member on or after March 1, 2026 shall not be eligible for a partial lump sum
distribution.
1. Selection of Partial Lump Sum Option (PLSO) Payout Amount
a. A member may elect to receive the partial lump sum payment in an amount equal
to the unreduced retirement benefit (Maximum Retirement Allowance) which
would have been paid over a period of 12, 24 or 36 months, had the lump sum
option not been selected. Once the pay out amount is selected, a reduced
Maximum Retirement Allowance is then calculated using factors based upon the
memberâs age at retirement and the pay out option (12, 24, or 36 months)
selected. This reduced Maximum Retirement Allowance then serves as the basis
upon which other optional payment alternatives are calculated.
b. Where a partial lump sum distribution is elected on an Advanced Application in
conjunction with either the Maximum Retirement Allowance or an allowable
option as noted in Section 101.2 of this Regulation, a different beneficiary may
not be named for the purpose of receiving only the PLSO payment. The partial
lump sum distribution shall be paid to the same beneficiary as named under the
optional benefit payment selected.
c. From and after January 1, 2003, if there is an election of the Partial Lump Sum
Option (Option 6) after the member has attained the age of sixty-five (65) years,
the actuarial equivalent factor based on the retireeâs age at the time of retirement
shall be used to compute the reduced maximum monthly retirement allowance.
2. PLSO Not Available with Certain Options
The lump sum payment option shall be paid only in conjunction with service
retirement benefits selected by the member and shall not be combined with Option 1
(the pro-rated straight life annuity), a disability benefit, a statutory spouse/dependent
child benefit, or a benefit calculated after reemployment of a former retiree.
3. Effect of PLSO Selection on Calculation of Retirement Benefit at Subsequent
Retirement
Further, should a retiree, after having received a partial lump sum payment, be
reemployed, the new maximum benefit, including salary and service credit upon
subsequent retirement, shall be reduced by the same dollar amount plus one percent
(1%) of that amount for each month that the retireeâs benefit was terminated due to
the retireeâs return to covered employment.
4. Payment of PLSO Amount
a. At retirement, a member must name a beneficiary, as applicable, under the
maximum retirement allowance or optional payment plan. When the partial lump
sum distribution is selected on a service retirement application, the lump sum
amount shall be paid to the retiree.
b. The partial lump sum payment shall be paid in a check separate from the regular
monthly retirement benefit.
c. The total amount of the partial lump sum payment shall be deducted from the
memberâs account balance consisting of the employee contributions plus interest
for purposes of determining unused contributions remaining in the account.
d. The member (or the beneficiary where benefits are payable to a beneficiary
pursuant to an Advanced Application) may elect to rollover the taxable portion of
the partial lump sum payment to an eligible retirement plan or individual
retirement account (IRA). The non-taxable portion of the partial lump sum
payment can be rolled over to an IRA or another qualified retirement plan as
allowed by Internal Revenue Service regulations.
5. Taxation of PLSO Amount
This partial lump sum payment shall be subject to federal income tax in accordance
with the Internal Revenue Code Section 72 or other such Internal Revenue rules and
regulations as may be applicable. This partial lump sum benefit is subject to the same
restrictions for assignment and attachment as all other retirement benefits. The
appropriate portion of the partial lump sum distribution will be reported to the IRS as
taxable income and appropriate tax withholdings will be withheld, unless the member
elects to make a direct rollover of the taxable portion of the funds. Should the
member have after-tax contributions, a portion of such after-tax contributions will be
allocated to the partial lump sum payment and to the remaining annuity on a pro-rata
basis.
6. Calculation of PLSO Amount
The partial lump sum payment will be based on the service credit and average
compensation, including projected wages, at the time of retirement, and will be issued
along with the initial monthly benefit check. Since this may be as early as the first of
the month after termination and receipt of the completed application and before final
wages and contributions are posted to the member's account, PERS reserves the right
to correct any overpayment or underpayment in benefits discovered at the time of
final benefit recalculation which includes the final wage and contribution postings.
Should the member have been overpaid, PERS will collect such overpayment from
the member based on an actuarial adjustment to the monthly benefit. Likewise, should
the member have been underpaid, PERS will issue an additional payment equal to the
amount of the underpayment, as part of the regular monthly benefits. While a
recalculation of benefits may result in a difference between the partial lump sum
amount actually paid and the partial lump sum amount which could have been paid
based on final postings, any difference in the amount actually paid and the amount
calculated upon final wage and service credit posting, shall be paid as part of the
monthly benefits, not subject to rollover provisions, or in the case of overpayment,
monthly benefits will be actuarially reduced, as appropriate.
(History: Adopted effective July 1, 2000; amended effective April 1, 2002;
amended effective July 1, 2002; amended and reformatted July 1, 2007; clarified
effective July 1, 2010; amended effective July 1, 2011, amended effective March
1, 2026)
Chapter 49
Military Service
Purpose
This regulation provides information to the member regarding the types of military
service that are eligible for service credit under the retirement systems administered by
the Public Employeesâ Retirement System of Mississippi (PERS) and at what cost, if any.
Background information
Service credit for certain active-duty military service has been available at no cost to
members of the Public Employeesâ Retirement System of Mississippi (PERS) and the
Mississippi Highway Safety Patrol Retirement System (MHSPRS) for many years.
Service qualifying for credit at no cost under PERS and MHSPRS are discussed in
this regulation. Military service used in the calculation of benefits of a retirement
system administered by PERS may not be used in another such system.
Credit for military service is different in the Municipal Retirement Systems (MRS).
Each municipality with a separate retirement system has the option to enact changes in
the military service provision that allows credit to members at no cost.
The following information describes eligible active-duty military service available at no
cost to members of PERS and MHSPRS in addition to qualified military service based on
interrupted employment under the Uniformed Services Employment and Reemployment
Rights Act of 1994 (USERRA) and Heroes Earnings Assistance and Relief Tax Act of
2008 (HEART Act). The provisions for interrupted employment under USERRA and
HEART Act apply to members of all retirement systems administered by PERS,
including MHSPRS, MRS, and the Optional Retirement Plan.
Military Service Available at No Cost to Member (PERS and MHSPRS
Members Only)
1. Description of Active-Duty Military Service Available at No Cost
To be eligible to receive credit for Active-Duty military service (including Active
Duty for Training for which a DD214 or comparable documentation is available),
the member must:
a. Have served on Active Duty as follows:
i. For PERS, in an eligible branch of the U. S. Armed Forces (Army, Air
Force, Navy, Marine Corps, or Coast Guard), or in the Commissioned Corps
of the United States Public Health Service prior to 1972, or in maritime
service during periods of hostility in World War II;
ii. For MHSPRS, in an eligible branch of the U. S. Armed Forces (Army,
Air Force, Navy, Marine Corps, or Coast Guard) or in maritime service
during periods of hostility in World War II;
b.
Have not received a dishonorable discharge, which for purposes of this
regulation includes a discharge for bad conduct, or discharge due to court martial,
or discharge under other than honorable conditions;
c.
Have entered or returned to state service after discharge from qualifying
military service;
d.
Be vested in his or her retirement system:
i. a member who joined PERS before July 1, 2007, must have a minimum of
four years of membership service credit in PERS;
ii. a member who joined PERS on or after July 1, 2007, must have a minimum of
eight years of membership service credit;
iii. or a member of the MHSPRS must have a minimum of five years of
membership service credit;
e.
Not have credit for this service in any other retirement system
administered by PERS; and
f.
Not have overlapping service credit for the same period of time.
g.
Service credit for service in the Commissioned Corps of the United
States Public Health Service is only available to those members who retire on or
after July 1, 2002.
2. Limitations
If eligible, the member may receive up to a maximum of four years of active-duty
military service credit at no cost. This period may be extended if proof is
furnished that the member was retained in the Armed Forces during World War II
or in maritime service during World War II by causes beyond the memberâs
control and without opportunity of discharge.
3. Certification
a.
The member must submit to PERS a copy (not the original) of his or her
military DD214 discharge form (or other documentation acceptable to PERS) that
verifies:
i. That the service was Active Duty (including Active Duty for Training);
ii. The eligible branch of the Armed Forces or Commissioned Corps in which the
member served;
iii. The memberâs dates of service; and
iv. The memberâs discharge status.
b.
If the member does not have a copy of his or her DD214, he or she
may obtain one by contacting the National Personnel Records Center.
4. National Guard or Reserve Service
a.
Service credit is not available for National Guard or Reserve Service.
However, if the member is or was a member of the National Guard or in the
Reserve Service and was activated into the Armed Forces of the United States (or
Commissioned Corps of the United States Public Health Service prior to 1972) as
verified by a DD214, he or she may be eligible for free service as provided under
this section of this regulation.
b.
Weekend drills and annual two-week training periods are not eligible for
credit.
c.
Military service is not allowed for periods during which the member
received credit for employment with his or her public employer.
d.
Neither the National Guard NGB Form nor the U.S. Army Reserve
Personnel Center Chronological Statement of Retirement Points will be accepted
to establish eligibility for Active-Duty military service.
5. Military Service Performed after Withdrawal from State Service
Military service performed after the member withdraws from covered public service
or retires does not qualify for service credit under this section. In order to have
military service considered for service credit, the member must enter or return to
covered state service after discharge from active duty in the Armed Forces (or from
service in the Commissioned Corps of the United States Public Health Service prior
to 1972). Should the member enter active duty after retirement and later return to
covered state service, no service credit for active-duty military service is available
for any period in which the member was drawing a retirement allowance.
Military Service Credit for Public Service Interrupted by Qualified Military Service
Upon Payment of Employer and Employee Contributions
1. Description of Service That May Be Eligible
The Uniformed Services Employment and Reemployment Rights Act of 1994
(USERRA) requires employers to reemploy and preserve job security, pension and
welfare benefits for âqualifiedâ employees whose employment was interrupted by
military service. If qualified interrupted military service does not meet the
qualifications for Active-Duty military service available to the member at no cost as
provided under § 102 of this regulation, a member may be awarded credit for time
spent in the military that interrupted public service provided that the appropriate
employee and employer contributions (and interest, if applicable) are paid.
a. Service in the âUniformed Servicesâ means the performance of duty on a
voluntary or involuntary basis in a Uniformed Service under competent authority
and includes active duty, active and inactive duty for training, National Guard
duty under Federal statute, and a period during which a person is absent from a
position of employment for the purpose of an examination to determine the
fitness of the person to perform such duty. The term also includes a period for
which a person is absent from employment to perform funeral honors duty as
authorized by law. In addition, service as an intermittent disaster-response
appointee upon activation of the National Disaster Medical System or as a
participant in an authorized training program is deemed service in the Uniformed
Services in accordance with Public Law 107-188. The definition of âUniformed
Servicesâ shall conform to the definition as provided from time to time pursuant
to federal law.
b. Uniformed Service means any of the following:
i. the Army, Navy, Air Force, Marine Corps, Coast Guard, or any
reserve components of such services;
ii. the National Guard or Air National Guard;
iii. the Commissioned Corps of the United States Public Health Service; or
iv. any other category of persons designated by the President in time of
war or emergency.
2. Limitations
The member must have worked for an employer covered by one of the retirement
systems administered by PERS, have left that employer for a military leave of
absence, and returned to work for the same public employer within three months of
discharge or release from the âUniformed Services.â
a.
To qualify to purchase this service, the member must have:
i. Held a job with the state or other public employer participating in
PERS, MHSPRS, MRS, or ORP immediately prior to entering the
uniformed services; and
ii. Given written or verbal notice (or verification upon return where such
notice could not be provided), to the memberâs public employer that he or
she was leaving the job for military training or service; and
iii. Not exceeded the five-year cumulative limit on periods of service or
the period to complete an initial enlistment, or such other period as
provided under applicable federal law; and
iv. Have been discharged under honorable conditions or as otherwise
provided by applicable federal law (Note that the following types of service
do not qualify for purchase under USERRA: a. where the member separated
from the service with a dishonorable or bad conduct discharge; b. where the
member separated from the service under other than honorable conditions; c.
where a member was dismissed or discharged from the service as the result of
a court martial; or d. where the member was dropped from the rolls due to
absence without authority for more than three months or imprisoned by a
civilian court.); and
v. Reported back to the same public employer within 90 days after the
memberâs discharge, unless he/she was hospitalized for or convalescing from
a service-connected injury or illness in which case the deadline for reporting
to work may be extended for up to two years; and
vi. Met any other requirements provided by applicable federal law.
b.
Military Service Performed after Withdrawal from State Service
No military service is available for service credit under this provision after the
member leaves covered public service or retires. In order to begin drawing a
retirement allowance the individual must have withdrawn or terminated from
service. To have military service considered for service credit, the member must
have left state service for the purpose of entering the military and later returned
to covered state service after discharge from qualifying service under USERRA.
Should the member enter military service after retirement or termination of
employment and later return to covered state service, no service credit for such
military service is available under this section.
c.
Ineligible Service
Weekend drills and temporary annual training periods for which the employee is
granted paid leave under State Law (e.g., summer camp) do not qualify for
purchase under this provision as contributions have already been made on
compensation paid during such periods. Further, a member may not receive
additional service credit for periods of time for which he or she has already
received service credit (i.e., where the individual is on paid personal leave).
Where periods of public and qualified military service overlap, such may not
result in more than one year of service credit being awarded during the
same fiscal year.
d. Payment
i. To obtain a cost statement, the memberâs employer shall complete and
submit a Form 25D, Determination of Entitlement to Purchase Pension
Service
Credit under the Veteranâs Reemployment Rights Laws, which certifies
the employeeâs eligibility to purchase service, and a Form 25M, Statement
of Qualified Military Service, along with a copy of the memberâs military
DD214 honorable discharge forms or other comparable documentation
showing the date of entry and separation from service in the uniformed
services and discharge status.
ii. The member and his or her employer shall remit the retirement
contributions that would have been due pursuant to applicable state law.
iii. The member must make payment within a period of time beginning with
the date of return to membership service and not exceeding three times the
memberâs qualified military service, but in no case shall the member have
in excess of five years from the date of his return to make such payment.
iv. Employer contributions required by the employer with which service
was interrupted that are due pursuant to applicable state and federal law
shall be billed to the employer for payment after the member has paid the
employee contributions.
v. Such service in defined benefit plans must be purchased in
minimum increments of one month. As contributions for each month of
service (or multiples thereof) are received, service will be credited to
the account.
e.
Certification
In order to purchase service credit, the member and employer must provide the
following:
i. A certificate of service or discharge (DD214) that shows the date of entry
into and the date of separation from service in the uniformed services and the
discharge status; and
ii. Form 25D, Determination of Entitlement to Purchase Pension Service
Credit under the Veteranâs Reemployment Rights Laws; and
iii. Form 25M, Statement of Qualified Military Service, certifying the salary
the member would have earned during the period the member was out of
service as a public employee by reason of service in the uniformed services.
Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act) Provisions
1. With respect to the death of a member that occurs while the member is
performing qualified military service within the meaning of Section 414(u) of the
Internal Revenue Code:
a. The deceased memberâs period of qualified military service must be
counted for vesting purposes.
b. To the extent required by Section 401(a)(37) of the Internal Revenue Code, the
deceased memberâs survivors are entitled to any additional benefits that the
system would provide if the member had resumed employment and then died,
such as those purchase rights the deceased member could have exercised under
Miss. Code Ann. Section 25-11-109(7) (1972, as amended).
2. To the extent required by Section 414(u)(12) of the Internal Revenue Code, a member
receiving differential wage payments within the meaning of Section 3401(h)(2) of the
Internal Revenue Code from an employer shall be treated as employed by that
employer, and the differential wage payment shall be treated as compensation for
purposes of applying the limits on an annual addition under Section 415(c) of the
Internal Revenue Code. This provision shall be applied to all similarly situated
individuals in a reasonably equivalent manner.
(History of PERS Board Regulation 49: Adopted July 1, 2001; amended July 1, 2002; amended
June 21, 2005, to be effective August 1, 2005; amended effective April 1, 2007; amended and
reformatted effective July 1, 2007; amended effective January 19, 2009; amended December 1,
2010; amended effective April 1, 2014; amended effective August 1, 2015, amended effective
October 1, 2016, amended effective July 1, 2017)
Chapter 50: Direct Rollover of Plan Distributions
Purpose
The purpose of this regulation is to clarify the types of plans to which eligible
distributions from the defined benefit plans administered by PERS may be rolled over in
a direct transfer of funds to another eligible plan.
Definition of âEligible retirement planâ
Effective for all distributions made after December 31, 1992, the following definition of
âeligible retirement planâ shall apply for purposes of a direct rollover. An âeligible
retirement planâ shall mean any plan as defined in Section 402(f)(2)(B) of the Internal
Revenue Code (Code) including a qualified retirement plan under IRC 401(a) or 403(a),
or an IRA under 408(a) and 408(b). Effective January 1, 2002, âeligible retirement planâ
shall also include an annuity contract described in section 403(b) of the Code and an
eligible plan under 457(b) of the Code which is maintained by a state, political
subdivision of a state, or any agency or instrumentality of a state or political subdivision
of a state that agrees to separately account for amounts transferred into such plan from
this plan. Effective January 1, 2008, âeligible retirement planâ may also include a Roth
IRA as described in Internal Revenue Code Section 408A.
Eligible Rollover Distributions
For purposes of the direct rollover provisions in the defined benefit plans administered by
PERS, an eligible rollover distribution is any distribution of all or any portion of the
balance to the credit of the member or his or her surviving spouse. A distribution of all or
any portion of the balance to the credit of a deceased member payable to a non-spouse
beneficiary is also qualified as an eligible rollover distribution. However, a non-spouse
beneficiary may rollover 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 will be treated as an âinheritedâ individual retirement account or
annuity.
Distributions not qualified for rollover
An eligible rollover distribution does not include the following: (a) any amount that is
distributed on account of hardship shall not be an eligible rollover distribution and the
distributee may not elect to have any portion of such a distribution paid directly to an
eligible retirement plan; (b) any distribution that is one of a series of substantially equal
periodic payments (not less frequently than annually) made for the life (or life
expectancy) of the member or the joint lives (or joint life expectancies) of the member
and the memberâs designated beneficiary, or for a specified period of ten (10) years or
more; and (c) any distribution to the extent such distribution is required under Internal
Revenue Code Section 401(a) (9).
After-tax contributions eligible for rollover
For purposes of the direct rollover provision, a portion of a distribution shall not fail to be
an eligible rollover distribution merely because the portion consists of after-tax employee
contributions which are not includible in gross income. However, such portion may be
transferred only to an individual retirement account or annuity described in section 408(a)
or (b) of the Code, or to a qualified defined contribution plan described in section 401(a)
or 403(a) of the Code, or on or after January 1, 2007, to a qualified defined benefit plan
described in Internal Revenue Code Section 401(a) or to an annuity contract described in
Internal Revenue Code Section 403(b) that agrees to separately account for amounts so
transferred (and earnings thereon), including separately accounting for the portion of such
distribution which is includible in gross income and the portion of such distribution
which is not so includible.
(History: Adopted January 1, 2002; reformatted August 1, 2007; amended July 1, 2008;
amended effective January 19, 2009; clarified February 24, 2009)
Chapter 51: Administration of Certification of Accumulated Unused Leave for Service
Credit and Lump Sum Payments of Leave at Termination/ Retirement
Purpose
The purpose of this regulation is to outline the conditions under which service credit may
be awarded at retirement for lawfully accumulated unused leave.
General Requirements for Certification of Accumulated Unused Leave
The following regulation confirms and reaffirms prior construction of law, practice, and
procedure of the Public Employeesâ Retirement System of Mississippi (PERS) relative to
the administration of additional service credit for lawfully accumulated unused leave and
for the payment of unused leave for retirement purposes. Since May 15, 1984, Miss.
Code Ann. §25-11-109 (1972, as amended) has allowed for the certification of
accumulated unused leave upon termination of employment or retirement on or after that
date. Such leave must be certified to PERS by the governing authority. Effective July 1,
1984, the stateâs leave law was amended to allow accumulated unused personal and
major medical leave of state and university employees to be certified to PERS upon
termination of employment. Effective March 1, 2026, those who become members of
PERS will not receive additional service credit for accumulated unused leave.
Except as otherwise provided by law, PERS follows the specific statutory provisions
which authorize or limit the accrual of, or payment for, leave applicable to state and
university employees, public school personnel, employees of counties, municipalities and
other juristic entities, elected officials, court reporters, etc. The following guidelines
apply in the accumulation, record keeping, and certification of leave by the employer.
1. Lawfully Adopted Leave Policy
Any accumulated unused leave certified to PERS by the employer must have been
accumulated by the employee pursuant to a lawfully adopted and written leave policy.
Such policies may be found in statutory law, as in the case of state employees and
employees of the institutions of higher learning, and/or in written policies adopted by
the applicable governing body of a public school, county, municipality, community
college or other juristic entity covered by PERS. Such policies, or the modification
thereof, may not be adopted or applied retroactively. Accumulated unused leave
certified to PERS pursuant to such policies may not exceed that which could have
been accrued under the stateâs leave law.
Accumulated unused leave certified to PERS by the employer upon termination or
retirement of the employee must be leave that is viable under the terms of the policy
and available for use by the employee in accordance with the intended purpose, i.e.,
personal (vacation) leave or major medical (sick) leave. Employers may not create or
authorize leave to be accrued for âretirement purposes onlyâ nor may employers
certify leave which expires because it may not be carried forward from year to year.
Further, employers may not create and certify other categories of leave which are not
available to and certifiable on behalf of state employees. Leave certified to PERS
must be eligible for use or payment in the form of wages as any other leave under the
applicable policy to be certifiable to PERS.
2. Requirement that Records Be Maintained
Inherent in the certification of accumulated unused leave is the requirement that
accurate leave records be kept of such leave by the employer. In the absence of
appropriate records, no leave may be certified to or granted by PERS. Leave certified
to PERS by an employer must be based on documented policies and records which
exist at the time of certification of such leave and which reflect any remaining
lawfully accumulated unused leave.
Generally, once accumulated unused leave is properly certified to PERS, it may not
be later âdecertifiedâ by the employer or reinstated by the same or another employer,
except in the case of wrongful termination where an employee is reinstated to
employment back to the date of termination with full compensation, rights, and
privileges.
3. Qualifying Leave that May Be Certified to PERS
The state leave law provides that only accumulated unused personal leave and major
medical leave accrued under Miss. Code Ann. §§25-3-93 and 25-3-95 (1972, as
amended) by the individual employee can be certified to PERS at the time of
termination or retirement. Accumulated unused personal or major medical leave (or
their equivalent) certified to PERS pursuant to other lawfully adopted policies or
statutes may not exceed that which could have been accrued and certified under the
stateâs leave law.
4. Leave That May Not Be Certified to PERS
a. Accumulated unused compensatory leave or any other employer created category
of leave other than personal leave or major medical leave may not be certified to
PERS for additional service credit.
b. Leave donated or transferred from one employee to another employee may not be
certified to PERS as unused leave of the recipient employee. The accumulation of
leave is personal to the individual employee. Only qualifying leave which has
actually been accumulated by and which remains unused by the individual
employee at termination of employment may be certified to PERS for service
credit.
c. Leave created, granted, or available âfor retirement purposes onlyâ may not be
certified to PERS. There is no authority for the creation of a category of leave that
is available for âretirement purposes only.â Leave provided to an employee which
cannot be carried over from year to year, and which expires at the end of each
year, may not be certified or âbankedâ for purposes of later certification to PERS.
d. Accumulated unused leave associated with a refund of contributions may not be
used for service credit. Leave accumulated and unused during a period of
employment for which contributions are made to PERS and subsequently
refunded to the terminated employee becomes void when the refund is made. If
the refund is repaid in full, any accumulated unused leave associated with the
reinstated service credit may also be reinstated, provided that such leave is or has
been certified to PERS. If only a portion of the refund is repaid, the leave remains
void and no part of it may be used for additional service credit.
e. Leave accumulated with a governmental employer outside the State of
Mississippi, i.e., leave associated with out-of-state service, or under the limited
reemployment provisions as a retiree under Miss. Code Ann. §25-11-127 (1972,
as amended), may not be certified to PERS for additional service credit. Further,
leave accumulated with any other non-covered employment, including leave
accumulated with an employer prior to the employer joining PERS or any leave
earned while participating in the Optional Retirement Plan or any other plan
administered by PERS, may not be certified to PERS for additional service credit.
f. Unused leave for those who became members of PERS on or after March 1, 2026,
may not be certified to PERS for additional service credit.
5. When Leave Can Be Certified to PERS
a. Leave may be certified by the employer only upon termination of employment of
the employee. Termination is defined as a withdrawal from service that means a
complete severance of employment in state service by resignation, dismissal, or
discharge. Qualifying leave can be certified by the employer after termination of
employment of the employee so long as official policies and records exist to
support the certification.
Special Circumstances:
i. If unused leave accrued pursuant to a lawfully adopted leave policy of
personal employees of an out-going elected chancery or circuit clerk is not
assumed by the in-coming elected chancery or circuit clerk, such leave may be
certified to PERS on behalf of the employee by the out-going clerk. If so
certified for service credit, such leave may no longer be used by the employee
while employed under the new clerk.
ii. If unused leave accrued pursuant to a lawfully adopted leave policy of
employees of an out-going elected district attorney is not assumed by the in-
coming elected district attorney, such leave may be certified to PERS on
behalf of the employee by the out-going district attorney. If so certified for
service credit, such leave may no longer be used by the employee while
employed under the new district attorney.
iii. Where an employee of a covered employer is elected to office with that same
covered employer without a break in service between the non-elected and
elected employment, all unused leave accumulated by the employee under a
policy of the employer prior to taking office as an elected official, must be
certified to PERS at the time of transition from the non-elected to the elected
position.
b. If an employee transfers from one state agency (including the institutions of
higher learning) to another without a break in service (i.e., without a lapse of one
eight-hour workday between the termination date at the old agency and effective
date of employment at a new agency), any unused leave is transferable to the state
agency to which the employee is transferring. Since July 1, 1998, major medical
and personal leave earned by employees are transferable between or among any
and all state agencies and senior colleges as well as community and junior
colleges.
c. If leave is eligible for transfer to another covered employer, such leave should not
be certified to PERS.
6. Conversion of Accumulated Unused Leave from Hours to Days
a. Conversion under policy where leave accrual is no greater than that of the
stateâs leave law.
The maximum accrual rates as provided under the stateâs leave law is predicated
on a normal eight- (8) hour workday and a five- (5) day workweek. To determine
the number of days to be certified to PERS, the number of accumulated hours
should be divided by eight (8). Only hours that equate to whole days will be used
to determine additional service credit upon retirement. Any remaining hours or
fraction of a day after accumulated unused leave from all sources has been added
together and converted into days will not be used in computing the number of
whole days for retirement credit.
b. Conversion under policy where leave accrual is greater than under the
stateâs leave law.
If an employee (e.g., fireman or policeman) accrues leave at a rate in excess of the
maximum combined personal and major medical state accrual rate as set forth in
Miss. Code Ann. §§25-3-93 and 25-3-95 (1972, as amended), the following
formula shall be used to convert the accumulated unused leave hours to days:
i. Divide the maximum monthly or annual accrual rate under stateâs leave law
by the employeeâs actual accrual rate (i.e. actual number of hours accrued per
month or per year under the applicable policy) at the time of termination;
ii. Multiply the ratio found in Step (i) by the total number of accumulated unused
leave hours to find the adjusted allowable hours;
iii. Divide the result from Step (ii) by eight (8) to determine the appropriate
number of adjusted days that should be certified to PERS.
7. Certification of Accumulated Unused Leave
a. State law at Miss. Code Ann. §25-3-97(1) (1972, as amended) imposes a duty
upon agencies to maintain accurate records of employee leave. Hence, all PERS
reporting employers who have a leave policy under which accumulated leave is or
will be certified to PERS, have a like duty to maintain accurate leave records. For
service credit based on accumulated unused leave to be granted for retirement
purposes, there must be both a) evidence of a policy established by law or a
lawfully adopted leave policy, spread upon the minutes of the appropriate
authority or otherwise adopted by formal resolution, and b) records documenting
accumulated unused leave remaining at termination of employment.
b. When accumulated unused leave is certified to PERS by an employer on a form
prescribed by the PERS Board of Trustees, such leave is subject to audit by PERS
and a copy of the actual leave records and policy may be requested. Upon request,
the employer must provide a copy of the leave policy under which any leave is
accrued, documentation as to when and how the policy was adopted, and leave
records.
c. No leave may be certified to PERS where an employee terminated employment
prior to May 15, 1984 (or July 1, 1984 in the case of state and university
employees), or the effective date of a formally adopted leave policy, if later.
d. Only accumulated leave, which has not been used or paid, may be certified. Any
lump sum payment of leave automatically reduces the number of accumulated
unused leave days which can be certified to PERS by the number of days for
which payment is made.
e. Service credit for accumulated unused leave is not posted to a memberâs account
until the time of application for retirement, at which time all eligible accumulated
unused leave days certified from all employers are accumulated and converted to
retirement service credit. Accumulated unused leave may not be used to
determine minimum eligibility (i.e., a minimum of four (4) years of contributing
membership service in PERS for members who joined the System before July 1,
2007, or a minimum of eight (8) years of contributing membership services for
members who joined the System on or after July 1, 2007,) for service retirement,
disability, or survivor benefits.
8. Certification of Leave in Cases of Dual Employment
a. Miss. Code Ann. § 25-11-109(2) (1972, as amended) provides in part that â⌠nor
shall more than one (1) year of service be creditable for all services rendered in
any one (1) fiscal year; . . .â As a result, no employee may be granted more than
one day of creditable service for each calendar day worked regardless of the
number of hours worked or number of positions held.
b. Participants in PERS may be employed by two or more covered employers
simultaneously. In such case, an employee may accumulate leave under separate
leave policies. No employee may receive credit twice for vacation or sick leave
earned for the same period of employment. For retirement purposes, upon
termination of employment or retirement, a regular employee who has
accumulated leave under two or more separate leave policies for the same period
of time may elect to use accumulated unused leave credit from only one position.
If an employee is simultaneously covered in two positions, one as an elected
official and one as a regular employee under a leave policy, the individual as an
elected official will automatically receive credit under the special provisions for
elected officials.
9. Additional Statutory Leave Granted at Retirement
a. Members of PERS who retire after July 1, 2010, shall receive credit for one-half
day of leave for each full fiscal year of membership service accrued after June 30,
2010, which shall not be prorated for less than one (1) full fiscal year of service.
Such additional leave granted under Miss. Code Ann. Section 25-11-109(2)
(1972, as amended) shall be added to the lawfully credited unused leave certified
to PERS for which creditable service is allowed under Section 25-11-103(1)(i).
b. Additional statutory leave granted at retirement shall be calculated by PERS
based on membership service accrued for periods after July 1, 2010. Employers
should not credit this leave to any member, nor should an employer certify this
additional leave to PERS at retirement or termination of employment. Additional
statutory leave granted at retirement shall be applicable for all members of PERS,
regardless of the date they became a member.
10. Calculation of Leave for Elected Officials
a. Prior to July 1, 1987, there was no provision for additional service credit for
elected officials based on leave. An elected official is presumed available for
official duties at all times. Effective July 1, 1987, special statutory provisions for
âelected official leaveâ were enacted for those elected officials retiring on or after
July 1, 1987. (An elected official, such as a district attorney or elected
superintendent of education, does not accrue personal and major medical leave
pursuant to a leave policy for employees of the District Attorney or School
District. Such officials are covered by the âelected official leaveâ noted below.)
b. For retirement purposes, elected officials are entitled to additional service credit at
retirement for âelected official leaveâ calculated as follows:
i. For service prior to July 1, 1984, the member shall receive credit for leave
(combined personal and major medical) for service as an elected official prior
to that date at the rate of thirty (30) days per year.
ii. For service on and after July 1, 1984, the member shall receive credit for
personal and major medical leave beginning July 1, 1984, at the rates
authorized in Miss. Code Ann. §§25-3-93 and 25-3-95 (1972, as amended),
computed as a full-time employee.
Elected official leave for each period of continuous elected official service
should be calculated using the above guidelines. This calculation applies
whether the elected service was reported as membership service, prior service,
or purchased as non-covered or retroactive service. If there is a break in
service, the calculation should take the break in service into account, and the
accumulation for the subsequent period started again at the lower accrual rate
as provided in Miss. Code Ann. §§25-3-93 and 25-3-95 (1972, as amended).
c. Where an employee is a regular employee in one position but also serves as an
elected official in another position, he/she may not receive retirement credit for
accumulated unused leave under both positions at retirement. Where such service
is simultaneous, special âelected official leaveâ under the statutory provision
applies automatically for that period of time.
d. Elected officials who become members of PERS on or after March 1, 2026, are
not eligible to receive additional service credit for leave.
Calculation of Service Credit Attributable to Unused Leave Days
Once the cumulative number of unused leave days is determined at the time of
retirement, service credit using whole days is calculated in accordance with the
provisions of Miss. Code Ann. §25-11-109(2), which provides that
1. No credit will be allowed for less than fifteen (15) days; and
2. Twenty-one (21) days of unused leave shall constitute one (1) month of
service credit.
**************************************************************
CONVERSION TABLE
ACCUMULATED UNUSED, NON-COMPENSATED LEAVE TIME
(This table is based on the stateâs leave law,
using an 8-hour workday and a 21-day work month)
COMBINED ACCUMULATED
UNUSED PERSONAL AND MAJOR
MEDICAL LEAVE
CREDIT
EQUIVALENT
15 DAYS TO 77 DAYS
3 months
78 DAYS TO 98 DAYS
6 months
99 DAYS TO 119 DAYS
7 months
120 DAYS TO 140 DAYS
8 months
141 DAYS TO 161 DAYS
9 months
162 DAYS TO 182 DAYS
10 months
183 DAYS TO 203 DAYS
11 months
204 DAYS TO 224 DAYS
12 months
225 DAYS TO 245 DAYS
13 months
246 DAYS TO 266 DAYS
14 months
(Only whole days are used in determining service credit)
Payment of Unused Leave at Termination, Retirement, Death, or Disability
Miss. Code Ann. §25-1-98 defines a workday for a state employee in a full-time
employment position as eight (8) hours in duration. PERS law provides that leave
policies for the administration of personal or vacation leave and major medical or sick
leave as it relates to PERS cannot exceed that of the state leave law. Thus, for purposes of
the payment of leave, the maximum allowable number of days paid will be calculated
based on an eight-hour day. Upon termination or retirement, the maximum amount that
may be reported to PERS for the payment of accumulated unused leave is 240 hours,
which is the product of 30 days times 8 hours per day as provided in Miss. Code Ann.
§25-3-93(4). The 240 hour payment of unused leave at termination, retirement, death, or
disability shall be applicable for all members of PERS, regardless of the date they
became a member.
The following statutes control the payment of leave upon termination of
employment:
Statutory Authority
Leave Payment Authorized
Type Employee Affected
Miss. Code Ann §25-
3-93(4) (1972, as
amended)
Up to 30 days of personal
leave payable upon
termination
State and University employees
(other than 9 month faculty
employees)
Miss. Code Ann §25-
3-97(3) (1972, as
amended)
Up to 120 days of major
medical leave (No more
than a combined total of 30
days of personal leave and
major medical leave can be
reported to PERS)
State and university employees
who can no longer work in any
capacity of state government
due to total disability
Miss. Code Ann §25-
3-97(6) (1972, as
amended)
All personal leave payable
upon death (Note that a
lump sum payment of no
more than 30 days of
personal leave can be
reported to PERS.)
State and university employees
upon the death of the employee
Miss. Code Ann §25-
3-99 and Miss. Code
Authorizes the payment of
frozen leave payable upon
termination (Up to 20 days
State employees who worked
with the MESC prior to 1976
Ann §25-11-103(1)(f)
(1972, as amended)
with the Miss. Employment
Security Commission only)
and who had excess leave still
credited on their records
Miss. Code Ann §25-
3-95(5) (1972, as
amended)
Up to 30 days of major
medical leave payable only
upon retirement
Nine-month faculty members
of the eight (8) institutions of
higher learning
Miss. Code Ann §37-
7-307(5) (1972, as
amended)
Up to 30 days of personal
and sick leave at the rate
paid to substitute teachers
payable upon retirement
Licensed (certificated)
employees with the public
school districts in a position
that requires a license
Miss. Code Ann §37-
7-307(5) (1972, as
amended)
Up to 30 days of personal
and sick leave at the
applicable federal
minimum wage rate
payable upon retirement
Non-Licensed (non-
certificated) employees with
the public school districts
Miss. Code Ann §25-
11-103(1)(k) (1972,
as amended)
Up to 30 days of leave upon
termination
All employees covered under a
lawfully adopted leave policy
of a county, municipality or
any other local governing
authority that specifically
provides for the payment of
leave upon termination
Miss. Code Ann §9-
13-19 (1972, as
amended)
NONE
Court Reporters
Miss. Code Ann §25-
11-109(2) (1972, as
amended)
NONE
All Elected Officials
All payments of leave should be designated with the appropriate wage code when reported to
PERS; i.e., 30 days lump sum payment of leave as Wage Code 02 and Service Credit Flag 00; 30
days lump sum payment of personal leave due to death as Wage Code 04 and Service Credit Flag
00; etc. Any compensatory leave paid in a lump sum should be reported as Wage Code 03 and
should be allocated to the period in which the leave was actually earned.
INDEX OF STATUTORY AND OPINION AUTHORITY
Authority to use leave as additional service credit â Miss. Code Ann. §§25-11-103(1)(i) and
25-11-109(2) (1972, as amended)
Requirement for written policy and records - Miss. Code Ann. §25-3-97(1) (1972, as
amended) and Opinions dated 1/25/1989 to Joseph F. Mooney; 8/14/1998 to Edward Ranck;
9/6/2002 to Wendell H. Trapp; 11/01/2002 to Olen C. Bryant, Jr.
Maximum accrual limits for retirement purposes - Miss. Code Ann. §§25-3-93, 25-3-95 and
25-11-103(1)(i) (1972, as amended) and Opinions dated 1/25/1989 to Joseph Mooney; 9/13/1994
to Walter P. Cartier; 6/27/1994 to Richard G. Noble; 3/23/2001 to Paula S. Yancey
Compensatory leave may not to be certified to PERS for additional service credit- Miss.
Code Ann. §§25-3-92, 25-3-93, and 25-3-95 (1972, as amended)
Leave policy may not be retroactive â Opinions dated 8/14/1998 to Edward Ranck; 9/6/2002 to
Wendell H. Trapp; 11/01/2002 to Olen C. Bryant, Jr.
Unused leave may not be accumulated for âretirement purposes onlyâ; Leave which
expires at the end of each year may not be certified or âbankedâ for certification to PERS;
Other categories of leave which are not available to state employees may not be certified -
Opinions dated 6/27/1994 to Richard G. Noble; 5/26/1998 to Frank Ready; 11/01/2002 to Olen
C. Bryant, Jr.
Transfer of leave between and among state agencies, universities and community colleges -
Miss. Code Ann. §25-3-97 (1972, as amended); Opinion dated 4/27/2001 to Ronald D. Michael
Accumulated leave associated with a refund of contributions becomes void - Miss. Code
Ann. §25-11-117 (1972, as amended)
When leave may be certified to PERS (e.g. upon withdrawal from service) - Miss. Code
Ann. §25-11-103(1)(i) (1972, as amended)
Leave may not be used to qualify for minimum vesting requirement for retirement,
disability or survivor benefits â Miss. Code Ann. § 25-11-109(1) (1972, as amended)
Certification of leave in cases of dual employment â Opinions dated 12/28/1992 to Milton G.
Walker and 2/16/2001 to Frank Ready
Calculation of leave for elected officials â Miss. Code Ann. 25-11-109(2) (1972, as amended)
and Opinion dated 2/16/2001 to Frank Ready
Authority of public school districts to establish a leave policy - Miss. Code Ann. §37-7-
307(2) (1972, as amended)
Authority for counties, municipalities or other juristic entities to establish leave policies -
Miss. Code Ann. §25-11-103(1)(i) (1972, as amended); Opinions dated 7/18/1997 to William
Dean Stark; 9/10/1999 to Jane Ward; 3/23/2001 to Paula S. Yancey
Leave for Court Reporters - Miss. Code Ann. §9-13-15; §9-13-17; §9-13-19 (1972, as
amended); Opinion dated 5/26/1998 to Frank Ready
Leave for Compulsory School Attendance Officers - Miss. Code Ann. §37-13-89(6) (a) (1972,
as amended); Opinion dated 8/18/1998 to Edward Ranck
Leave for employees of Community and Junior Colleges â Opinions dated 3/8/1990 to David
M. Haraway; 4/27/2001 to Ronald D. Michael; and 10/31/2003 to Frank Ready.
Payment of personal leave to state and university employees (other than 9 month faculty
employees) upon terminationâ Miss. Code Ann. §25-3-93(4) (1972, as amended) ; Opinion
dated 9/2/1992 to Thomas H. Dyson
Payment of major medical leave to state and university employee in event of disability -
Miss. Code Ann. §25-3-97(3) (1972, as amended)
Payment of personal leave to state and university employee in event of death - Miss. Code
Ann. §25-3-97(6) (1972, as amended)
Payment of frozen leave- Miss. Code Ann. §25-3-99 and §25-11-103(1)(f) (1972, as amended)
Payment of major medical leave to nine-month faculty member of 8 institutions of higher
learning upon retirement- Miss. Code Ann. §25-3-95(5) (1972, as amended)
Payment of up to 30 days personal and sick leave for licensed and non-licensed public
school employees upon retirement- Miss. Code Ann. §37-7-307(5) (1972, as amended)
Payment of upon to 30 days leave upon termination for employees of political subdivisions -
Miss. Code Ann. §25-11-103(1)(k) (1972, as amended)
Payment of leave to employees of a county, municipality or other political subdivision -
Miss. Code Ann. §25-11-103(1)(k) (1972, as amended)
(History: Adopted effective February 1, 2004; amended 6/21/2005 to be effective 8/1/2005;
amended and reformatted July 1, 2007; amended December 1, 2009; amended July 1, 2010,
amended effective July 1, 2017, amended effective March 1, 2026)
Chapter 52: Payroll Deduction of Retiree Group Life and Health Insurance
100 Purpose
The purpose of this regulation is to define the circumstances under which PERS is authorized to
deduct group life and health insurance premiums from the retirement allowances of retirees.
Payroll Deduction
1.
Any retired member or beneficiary receiving a retirement allowance or benefit
pursuant to any retirement system administered by the Board of Trustees of the
Public Employeesâ Retirement System (PERS) may authorize the system to make
deductions there from for the payment of insurance premiums for employer or
system sponsored group life and health insurance.
2.
The executive director shall prescribe, subject to these rules, the procedures
and forms for the filing of authorizations.
3.
The sponsoring entity must adopt a resolution approving payment by payroll
deduction.
4.
Unless otherwise authorized by the executive director, payment to a sponsoring
entity/insurance provider must be made by direct deposit from PERS.
5.
Unless otherwise authorized by the executive director, billing from any
sponsoring entity/insurance provider will be automated and in the
format specified by the system, known as the âVendor Billing
Requirements.â
6.
Not fewer than 500 retirees must initially authorize the deduction for payment
to the same group health or life insurance provider.
7.
Authorization shall be filed in the office of the board. However, the executive
director may prescribe in the alternative, filing such authorization with the
insurer issuing the group life or health insurance plan, if such insurer has
undertaken in a writing filed with the board to:
a.
Supply to the board with statements of deductions as specified in
authorizations received by it and to hold the State, the board and its
employees harmless from liability for any errors in withholding or
transmitting deductions pursuant to such statements except for moneys
actually withheld but not transmitted.
b.
Keep all authorizations received by it available for inspection
by authorized representatives of the board.
c.
Sign a statement that any information provided by PERS with regard to
its retirees, including but not limited to names, addresses, identification
numbers, etc, must be kept confidential and will not be shared with or
released to any third party or used in any way except for the express
purposes of providing the insurance coverage pursuant to which the
withholding authorization is executed.
8.
Authorizations or changes thereto must be received by PERS no later than
the 10th of any month to become effective on the 1st day of the following month.
The system shall make the deductions authorized and pay to the organization the
amounts deducted, until the authorization is revoked in writing by the person.
9.
PERS may charge the insurance provider an amount not exceeding
the actual costs incurred by the system in making the deductions.
(History: Adopted effective July 1, 2004; reformatted August 1, 2007)
Chapter 53: PERSâs Organization and Method of Operation
Purpose
The purpose of this regulation is to describe the organizational structure of the
Public Employeesâ Retirement System of Mississippi (PERS), the composition of
its Board of Trustees, and the programs for which it is responsible
Organization of PERS
1.
Composition of the Board of Trustees
The Board of Trustees of the Public Employeesâ Retirement System of
Mississippi (PERS Board) was created by legislative enactment in 1952.
Membership of the PERS Board is set forth in Miss. Code Ann. §25-11-15
(1972, as amended) and consists of the following ten (10) representatives: the
state treasurer; one representative who is a member of the System and who is
appointed by the Governor; two members elected by state employees; one
member elected by county employees; one member elected by municipal
employees; one member elected by employees of the State Institutions of
Higher Learning; two retirees elected by retired members; and one member
elected by employees of the public schools and employees of the public
community/junior colleges. Each member fills a term as specified in the
statute, generally a six-year term unless the member serves ex officio or is
appointed.
2.
Programs Administered by the Board of Trustees
This PERS Board is responsible for the administration of a number of
retirement systems and retirement related programs including the following:
a. Social Security coverage pursuant to the Federal-State Agreement
executed in 1952;
b. Public Employeesâ Retirement System of Mississippi, established
effective February 1, 1953;
c. Mississippi Highway Safety Patrol Retirement System, established
effective July 1, 1958;
d. Mississippi Government Employeesâ Deferred Compensation Plan and
Trust, established in 1973 with administration transferred to PERS in
1974;
e. 19 Local Retirement Systems (now closed to new members and which are
comprised of 17 Firemenâs and Policemenâs Disability and Relief Funds
and 2 Municipal Retirement Systems), with administration transferred to
PERS in 1987;
f. Supplemental Legislative Retirement Plan, established effective July
1, 1989;
g. Retireeâs Insurance Program, established effective July 1, 1988; and
h. The Optional Retirement Plan for teaching and administrative
faculty of the Institutions of Higher Learning, established effective July
1, 1990.
3.
Day-to-Day Operations of the Retirement Programs
The PERS Board has the authority to appoint the Executive Director, who
serves at the will and pleasure of the PERS Board, and to employ staff for the
administration of the programs under its purview. The Executive Director and
staff, in concert with various consultants, provide the day-to-day operations of
the various programs under the administrative authority of the PERS Board.
The staff of PERS oversees the collection of contributions and the payment of
benefits for all the retirement plans, except the following:
a.
The Social Security coverage where benefits are administered by the
Social Security Administration;
b.
The Mississippi Government Employeesâ Deferred Compensation Plan
and Trust, which is administered by a third party administrator selected by the PERS Board;
c.
The Retireeâs Insurance Program, which is administered by life and
health insurance companies selected by the PERS Board; and
d.
The Optional Retirement Plan, which is funded with contributions made
directly to annuity contracts or mutual fund accounts underwritten by annuity carriers or
offered by other providers and from which benefits are distributed.
4.
Place of Business
The Public Employeesâ Retirement System of Mississippi is located at
429 Mississippi Street, Jackson, Mississippi 39201. The phone numbers
for reaching PERS are 601-359-3589 and 800-444-7377.
(History: Adopted effective August 1, 2005; reformatted effective August 1, 2007;
amended effective April 1, 2012)
Chapter 54
Administration of Retired Public Safety Officer Retirement
Distribution for Health Insurance
100 Purpose
The purpose of this regulation is to provide the administrative framework for
implementing the special tax exclusion made available by Section 845 of the Pension
Protection Act of 2006 to an âeligible retired public safety officerâ of all qualifying
retirement systems administered by the Board of Trustees of the Public Employeesâ
Retirement System.
Description of Tax Exclusion
Section 845 of the Pension Protection Act of 2006 amends IRC §402 to allow an âeligible
retired public safety officerâ to make an election to exclude from federal gross income up
to $3,000 of his or her retirement plan benefits if such amount is deducted from the
retired memberâs benefit and paid directly by the retirement plan for health insurance or
long term care insurance premiums. For this purpose, all eligible retirement plans must
be treated as a single plan, i.e., a retiree gets only one $3,000 exclusion per calendar year.
The income exclusion is available if and to the extent the retirement plan agrees to deduct
and then remit qualifying premiums directly to the insurance provider. Statutory
authority as found in Miss. Code Ann. §25-11-129, 25-13-31 and 21-29-307 allows a
retired member receiving a retirement benefit to authorize deductions from his or her
retirement benefit for the payment of employer or system sponsored group health
insurance, subject to the rules and regulations adopted by the Board of Trustees of the
Public Employeesâ Retirement System on behalf of the retired members of the Public
Employeesâ Retirement System (PERS), the Mississippi Highway Safety Patrol
Retirement System (MHSPRS), and the Municipal Retirement Systems (MRS). This tax
exclusion is available to those Eligible Retired Public Safety Officers who have health
insurance premiums deducted by PERS from their retirement or disability benefits.
Those eligible retired public safety officers who receive monthly retirement benefits and
use those funds to pay eligible insurance premiums directly may claim an exclusion from
gross income up to $3,000 on his or her tax return.
102 Definition of Retired Public Safety Officer
âRetired Public Safety officerâ means an individual who served and retired from public service
by reason of disability or attainment of normal retirement age with a public agency in an official
capacity as a law enforcement officer, as a firefighter, as a chaplain, or as a member of a rescue
squad or ambulance crew, as those terms are defined in section 1204(9)(A) of the Omnibus
Crime Control and Safe Streets Act of 1968 which is codified in 42 U. S. C. 3796b(8)(A) and as
interpreted from time to time by the Department of Justice.
1. The term âofficial capacityâ means an individual who served a public agency in an official
capacity only if
a. he was officially authorized, recognized, or designated by such agency as functionally
within or part of it; and
b. his acts and omissions, while so serving, were legally those of such agency, which legally
recognized them as such.
2. The term âlaw enforcement officerâ means an individual who was involved in crime and
juvenile delinquency control or reduction, or enforcement of the criminal laws (including
juvenile delinquency), including, but not limited to police, corrections, probations, parole and
judicial officers.
a. The term âinvolvedâ means an individual who was involved in crime (an act or omission
punishable as a criminal misdemeanor or felony) and juvenile delinquency control or
reduction, or enforcement of the criminal laws (including juvenile delinquency), only if
he was an officer of a public agency and, in that capacity, had legal authority and
responsibility to arrest, apprehend, prosecute, adjudicate, correct or detain (in a prison or
other detention or confinement facility), or supervise (as a parole or probation officer),
persons who were alleged or found to have violated the criminal laws, and was
recognized by such agency, or the relevant government to have such authority and
responsibility.
b. The term âcriminal lawsâ means that body of law that declares what acts or omissions
are crimes and prescribes the punishment that may be imposed for the same.
c. The term âcorrectional facilityâ means any place for the confinement or rehabilitation of
offenders or individuals charged with or convicted of criminal offenses.
3. The term âfirefighterâ means an individual who
a. Was trained in (i) suppression of fire; or (ii) hazardous-materials emergency response;
and
b. Had the legal authority and responsibility to engage in the suppression of fire, as
an employee of the public agency he served, which legally recognized him to have such.
4. The term âchaplainâ means a clergyman or other individual trained in pastoral counseling
who served as an officially recognized or designated member of a legally organized police
or fire department.
5. The term âmember of a rescue squad or ambulance crewâ means an officially recognized
or designated public employee member of a rescue squad or ambulance crew.
6. Examples of positions that appear to be âPublic Safety Officers,â assuming the above
conditions are met:
Police officer (including a member of the Mississippi Highway Safety Patrol)
Firefighter
Chaplain of a police or fire department
Sheriff
Deputy Sheriff
Constable
Regular Member of a rescue squad or ambulance crew
Narcotics Agent
Department of Wildlife, Fisheries & Parks Conservation Officer
Department of Wildlife, Fisheries & Parks Game Warden
Corrections Officer
Parole Officer
Department of Transportation Enforcement Officer
Department of Transportation Weight Enforcement Officer
Forestry Commission Forest Ranger
Gaming Commission Enforcement Agent
Public Service Commission Regulated Carrier Enforcement Officer
State Hospital Security Officer
University Police Officer
Tax Commission ABC Enforcement Agent
Tax Commission Scale Enforcement Officer
Judge whose responsibility it was to adjudicate criminal matters
Attorneys whose responsibility it was to prosecute criminal matters
103 Eligible Retired Public Safety Officer
The election is only available to individuals who, by reason of disability or attainment of
normal retirement age, retired from service as a Public Safety Officer.
1. Attainment of Normal Retirement Age
a. PERS- For purposes of this regulation, and except as otherwise provided by the
Internal Revenue Service, the âattainment of normal retirement ageâ under the
Public Employeesâ Retirement System shall be defined as:
i. having twenty-five (25) or more years of creditable service if the member
entered PERS-covered service before July 1, 2011;
ii. having thirty (30) or more years of creditable service if the member entered
PERS-covered service on or after July 1, 2011;
iii. having four (4) or more years of membership service at age 60 or later if the
member entered PERS-covered service before July 1, 2007;
iv. having eight (8) or more years of membership service at age 60 or later if the
member entered PERS-covered service on or after July 1, 2007, but before
July 1, 2011;
v. having eight (8) or more years of membership service at age 65 or later if the
member entered PERS-covered service on or after July 1, 2011.
b. MHSPRS - For purposes of this regulation, and except as otherwise provided by
the Internal Revenue Service, the âattainment of normal retirement ageâ under the
Mississippi Highway Safety Patrol Retirement System shall be defined as the age
at which an eligible Public Safety Officer retires on an unreduced benefit, i.e.,
someone who retired with 5 or more years of membership service at age 55 or
older, or someone who retired with 25 or more years of service regardless of age.
Any Retired Public Safety Officer whose retirement benefit was subject to an
early retirement benefit reduction at the time of retirement is not eligible for this
election, i.e., someone who retired with 20 or more but less than 25 years of
service.
c. MRS - For purposes of this regulation, and except as otherwise provided by the
Internal Revenue Service, all members who have retired or will retire under one
of the Municipal Fire and Police Retirement Systems will be considered to have
âattained normal retirement age.â
2. Disability retirement benefits eligible for the exclusion
A Retired Public Safety Officer receiving a disability retirement allowance is eligible
for the tax exclusion up to the allowable limit for premiums withheld to the extent
that his or her disability retirement benefit is taxable. Duty-related disability benefits
paid are already tax-exempt, and thus amounts withheld for health insurance
premiums would not be subject to the tax-exclusion provisions of Section 845 of the
Pension Protection Act of 2006. However, if any portion of a disabled Retired Public
Safety Officerâs disability benefit is taxable, an election may be made to exclude
amounts withheld for the payment of eligible insurance premiums to the extent such
benefits would otherwise be taxable.
104 Premiums eligible for the exclusion
Insurance premiums may be withheld from the retirement benefit of the Eligible Retired
Public Safety Officer. Such premiums may be for the benefit of the retiree and his or her
spouse and/or dependents. Only the Eligible Retired Public Safety Officer may elect to
have the insurance premiums excluded from taxation.
105 Qualified health insurance plans
1. While federal law allows a governmental retirement plan to agree to deduct and then
remit premiums directly to the provider of an accident or health insurance plan or
qualified long-term care insurance contract, state law only allows PERS, on behalf of
retirees of the retirement plans administered by the Board, to make such premium
deductions for employer or system sponsored group health insurance in accordance
with PERS Board Regulation 52. Therefore, an election may only be made with
regard to such health insurance premiums.
2. For purposes of the election for the tax exclusion provided by Section 845 of the
Pension Protection Act of 2006, an employer-provided accident or health insurance
plan receiving the payments may be an insured plan as well as a self-insured plan.
106 Election
1. When the election must be made - An Eligible Retired Public Safety Officer may
elect to have the tax exclusion apply in any taxable year to eligible premiums. An
Eligible Retired Public Safety Officer will make the election on the retireeâs IRS
Form 1040, in accordance with the instructions thereto.
2. Amount of Tax Exclusion- An Eligible Retired Public Safety Officer is only
permitted to have actual eligible insurance premiums excluded from taxation in an
aggregate amount from all plans not to exceed $3,000, even if he or she is receiving
benefits from more than one retirement plan, e.g., a defined benefit plan such as
PERS, MHSPRS or MRS, and an IRC Section 457 (Mississippi Deferred
Compensation Plan) or 403(b) plan.
107 Responsibility for Income Taxes
1. In administering the tax exemption, PERS is only responsible for performing the
administrative functions associated with the deduction and payment of qualifying
health insurance premiums. The retired member is and remains responsible for
income tax liability for retirement benefits paid pursuant to the retirement plans
administered by PERS. PERS has no responsibility for tax liability, including interest
and penalties that may arise from an Eligible Retired Public Safety Officerâs
participation in this tax exclusion.
2. By making the election, the Retired Public Safety Officer agrees that any benefit or
privilege granted under this election is subject to change or revocation, and that PERS
is not responsible for any consequence of any change in the availability of the
exclusion, including unexpected tax liability, interest, and penalties.
108 Effective Date
As the provisions of Section 845 of the Pension Protection Action of 2006 are effective
for eligible distributions made in tax years beginning on or after January 1, 2007, and as
the Board of Trustees determines that this regulation only confers a benefit to those
Retired Public Safety Officers eligible for the tax exclusion, the effective date of this
regulation shall be January 1, 2007.
(History: Adopted effective January 1, 2007; amended effective January 19, 2009;
amended effective July 1, 2011, amended effective March 1, 2026)
Chapter 55: Administration of Excess Benefit Arrangements for all Defined Benefit Plans
Administered by the PERS Board of Trustees
Purpose
The purpose of this regulation is to provide the administrative framework for the
implementation of an excess benefit arrangement for each defined benefit pension plan
administered by the PERS Board of Trustees where retirement benefits as provided by
state statute must be limited based on the restrictions of Internal Revenue Code Section
and corresponding provisions of state law.
Administration of excess benefit arrangements
1.
The Board of Trustees of the Public Employeesâ Retirement System (Board),
pursuant to the authority vested in it by virtue of Miss. Code Ann. Sections 25-11-15, 25-11-301,
25-13-7 (Rev. 2006), 21-29-105 and 21-29-207 (Rev. 2001) shall maintain and administer a
qualified governmental excess benefit arrangement under Section 415(m) of the Internal
Revenue Code of 1986 (the Code), as amended from time to time, for the purpose of providing
the retirement allowances payable from the Public Employeesâ Retirement System, the
Supplemental Legislative Retirement Plan, the Mississippi Highway Safety Patrol Retirement
System or the Municipal Retirement Systems that would otherwise be limited by Section 415 of
the Code.
2.
The excess benefit arrangement, as provided herein, shall be maintained solely for
the purpose of providing participants in the excess benefit arrangements that part of the
participantâs annual benefit, otherwise payable under the applicable state law, that exceeds the
limitations on benefits imposed by Section 415 of the Code. Participants do not make an
election, directly or indirectly, to defer compensation to the excess benefit arrangement.
3.
The Board shall have the authority to establish the necessary and appropriate
policies and procedures for the administration of such benefit arrangements under the Code and
to determine all questions arising in connection with the arrangements (including its
interpretation and factual questions arising there under). The Board shall have the duty and
responsibility to maintain records, perform calculations, and determine benefits payable there
under.
4.
he qualified excess benefit arrangement shall be a separate portion of each system
noted in sub-section 101.1. Each system shall establish a separate account to hold employer
contributions from which excess benefits shall be paid.
5.
These excess benefit arrangements shall be administered by the Board of Trustees
of the Public Employeesâ Retirement System. The Board shall have the same authority in its
administration as it has in the administration of the Public Employeesâ Retirement System, the
Supplemental Legislative Retirement Plan, the Mississippi Highway Safety Patrol Retirement
System, and the Municipal Retirement Systems.
6.
The excess benefit arrangements shall constitute qualified governmental
excess benefit arrangements as provided in Section 415(m) of the Code.
Participation in excess benefit arrangement.
All retired members and beneficiaries of the aforementioned four (4) defined benefit
retirement plans administered by the Public Employeesâ Retirement System whose
effective retirement dates are July 1, 1998, or after, and whose retirement allowances
would be or have been limited by Section 415 of the Code shall be participants in the
arrangements. Participation in the arrangements shall be determined each calendar year
and will cease for any year in which the retirement allowance of a member or beneficiary
is not limited by Section 415 of the Code.
Determination of benefit amount.
At such time during the calendar year as the participant or beneficiary receives the
maximum benefit allowable under Section 415 of the Code, no additional benefits shall
be paid out of the system. Thereafter, any benefit amount due as provided by applicable
state law shall be paid from the excess benefit arrangement on a monthly basis. The
excess benefit shall be subject to withholding for applicable state and federal taxes. The
excess benefit shall be paid in accordance with the retirement payment option selected
by the member or beneficiary.
Financing the Excess Benefit Arrangement.
1.
The arrangements at all times shall be entirely unfunded and no provision shall at
any time be made with respect to segregating any assets of any of the systems for payment of
benefits hereunder.
2.
The Board, in accordance with the recommendation of the actuary, shall
determine the required employer contributions for each of the four (4) excess benefit
arrangements to pay benefits each calendar year. The required contribution for each of the four
(4) excess benefit arrangements respectively in each calendar year shall be the total amount of
benefits payable under this excess benefit arrangement to all participants in each system plus
the amount required to pay the administrative expenses of the excess benefit arrangement and
the employer's share of any employment taxes on the benefits paid from the arrangement, where
applicable.
3.
The required contributions for the payment of said excess benefits shall be paid
by the participating employers from an allocation of the employer contribution amount
calculated by the actuary to fund the benefit prescribed by law without regard to the limitation.
4.
The required contribution for each arrangement shall be deposited into the
separate account for each arrangement. Each excess benefit arrangement is intended to be
exempt from federal income tax under Internal Revenue Code Sections Section 115 and
Section 415(m)(1).
5.
The benefit liability of each arrangement shall be determined on a calendar year
basis, and contributions shall not be accumulated to pay benefits in future calendar years. Any
assets of the arrangements not used to pay benefits in the current calendar year shall be used for
payment of the administrative expenses of the excess benefit arrangement for the current or future
calendar years or shall be paid to the appropriate retirement system as an additional employer
contribution.
Treatment of Benefits â Benefits exempt from taxes, attachment or other process,
and unassignable
The benefits payable from the excess benefit arrangements shall be treated in accordance
with Miss. Code Ann. Sections 25-11-129, 25-11-319, 25-13-31 (Rev. 2006), and 21-29-
307(Rev. 2001), respectively.
Effective Date
The provisions of any excess benefit arrangement created pursuant to the authority
cited in this Regulation, and any administrative rules promulgated as a result of these
provisions, shall apply to all retired members and beneficiaries of the defined benefit
plans administered by PERS effective from and after July 1, 2007.
(History: Adopted April 24, 2007 to be effective July 1, 2007)
Chapter 56: Employer Contributions to the Government Employeesâ Deferred
Compensation Plan and Trust
Purpose
The purpose of the regulation is to provide administrative guidance for administering
employer contributions to the Government Employeesâ Deferred Compensation Plan and
Trust.
Authority for Employer Contributions
Miss. Code Ann. Section 25-14-1 et. seq. (1972, as amended) authorizes the
establishment of the Government Employeesâ Deferred Compensation Plan and Trust.
Pursuant to this authority, MCA Section 25-14-5 provides that a county, municipality, or
other political subdivision, except community and junior college districts, may make
contributions to the Plan on behalf of actively participating members, provided such
contributions are made on a uniform basis through an employer contribution agreement
as provided for in the Mississippi Deferred Compensation Plan and Trust Plan Document.
Actively Participating Member
An actively participating member is any employee of an employer authorized to make
Employer Contributions to the Mississippi Deferred Compensation Plan and Trust who
has enrolled as a participant in the Plan and who is actively contributing to the Plan. For
purposes of this regulation, such employee will be referred to as an actively contributing
participant.
Employer Election to Provide for Employer Contributions
1.
Any employer eligible to make employer contributions as noted in Section 101
who participates in the Government Employeesâ Deferred Compensation Plan and Trust may
execute an Employer Contribution Addendum to provide an employer contribution to the
account of actively contributing participants. The employer contribution must be made available
to all actively contributing participants of the employer, without regard to any probationary
period, in accordance with one of the methodologies noted in Subsection 3 of this Section.
2.
Each Employer Contribution Addendum shall expressly provide the following:
a.
that the employer has the budgetary and statutory authority to make
contributions to the Plan on behalf of actively contributing participants; and
b.
that, if adopted, employer contributions will be available on a
uniform basis to all actively contributing participants; and
c.
the basis for making employer contributions as noted in Subsection 3.b of
this Section; and
d.
the time period for which employer contributions will be made, if such
contributions are not anticipated, intended, or guaranteed to be on-going. Employer
contributions shall be transferred to the Third Party Administrator as part of the regular payroll
process and included with the employee contributions; and
e.
the actively contributing participant will be 100% vested in the employer
contributions at the time the contributions are made on the participantâs behalf.
3.
In order for employer contributions to be considered made on a âuniform
basis,â such contributions must:
a.
be made for all actively contributing participants not to exceed the
basic annual deferral amount specified in Section 4.1 of the Deferred Compensation Plan
Document when aggregated with the employee contributions; and
b.
be based on one of the following methodologies:
(i)
a specific dollar amount per pay period; or
(ii)
a dollar for dollar match per pay period; or
(iii)
a specific dollar amount per pay period or a dollar for dollar match
per pay period up to a specific percent of either salary or employee contribution.
Timing and Method of Payment of Employer Contributions
Each employer who has executed an Employer Contribution Addendum shall make all
contributions to the Plan and Trust in the form of cash. Employer contributions shall be
paid to the Plan and Trust monthly as part of the regular payroll process no later than the
seventh (7th) working day of each month.
Allocation, Investment, and Accounting for Employer Contributions
The Third Party Administrator shall allocate the employer contributions to the account of
each actively contributing participant on whose behalf such contributions are made. Such
amounts shall be invested in accordance with the investment election of the participant.
The amounts shall be accounted for as a part of the participantâs account subject to the
same limitations and rights as contributions made by the participant. The employer,
Board of Trustees, and Third Party Administrator shall be under no duty to question any
investment direction of a participant; nor shall they be held responsible in any manner for
investment loss or depreciation in asset value of any such investments.
Benefits, Withdrawals, and Distributions
All benefits, withdrawals, and distributions, whether attributable to employee
contributions or employer contributions, will be disbursed according to the terms of the
Plan and Trust.
Maximum Contribution Limits to Deferred Compensation Plan
Employer contributions shall be aggregated with any employee contributions for
purposes of determining compliance with the applicable basic annual deferral
amount
specified in Internal Revenue Code Section 457(e) and as outlined in Section 4.1 of
the Deferred Compensation Plan Document.
(History: Adopted February 26, 2008, to be effective April 1, 2008)
Chapter 57: Release of Member Information to Participating Employers
Purpose
The purpose of this regulation is to identify the circumstances under which the Public
Employeesâ Retirement System (PERS) is authorized to disclose to the employer the name,
address, or contents of an individual memberâs record without the prior written consent of the
individual to whom the record pertains.
Authority for disclosure of information
Miss. Code Ann. § 25-11-119(3) (1972, as amended) provides that PERS shall not disclose
the name, address, or contents of any individual member records without the prior written
consent of the individual to whom the record pertains, except to the memberâs current or
former employer as authorized by regulations of the board.
Conditions for disclosure
Otherwise exempt information may be disclosed to a participating employer that is a
department, agency, or instrumentality of this state, if the executive director determines that
the disclosure:
1. is necessary or proper for the administration of the department, agency, or
instrumentality, or
2. is necessary to enable the department, agency, or instrumentality to carry out the duties of
the office.
Confidentiality requirements for release of information
The participating employer requesting otherwise exempt information must agree in writing to
limit the use of such information solely for the purpose stated in the request and to protect the
confidential information from disclosure, whether directly or indirectly.
Information that may be disclosed to participating employers
The following information may be disclosed pursuant to this regulation:
1. list of names and addresses on file for current or former employees of the department,
agency, or instrumentality;
2. list of employees currently eligible to retire or eligible to retire within an employer-
specified number of years based on service or age and service where such information is
necessary for succession planning purposes;
3. list of employees retired from the agency;
4. demographic information on current or retired employees necessary for an employer to
provide health insurance coverage for active or retired employees;
5. information necessary for proper enrollment in retirement plans administered by PERS;
and
6. information necessary for compliance with Governmental Accounting Standards Board
(GASB) reporting.
(History: Adopted effective October 1, 2008; amended effective August 1, 2012, amended
effective March 1, 2026)
Chapter 58: Payment of Additional Benefit (COLA) to Retirees of the Mississippi
Highway Safety Patrol Retirement System
Purpose
The purpose of this regulation is to provide for the payment of the additional benefit
authorized by Miss. Code Ann. § 25-13-12 (1972, as amended) to retirees of the
Mississippi Highway Safety Patrol Retirement System.
Eligibility for an additional benefit.
Any member who is receiving a retirement allowance for service or disability retirement,
or any beneficiary thereof, who has received a monthly benefit for at least one (1) full
fiscal year, shall be eligible to receive an additional benefit, on December 1 or July 1 of
the year as provided in Section 104 of this regulation.
Calculation of the additional benefit for a retiree
Effective July 1, 2002, the additional benefit shall be equal to the sum of:
1.
An amount equal to three percent (3%) of the annual retirement allowance
multiplied by the number of full fiscal years in retirement before the end of the fiscal year in
which the member reaches age sixty (60) or the age established in the latest phase that has
been implemented under subsection (3) of this section, plus
2.
An additional amount equal to three percent (3%) compounded by the number of
full fiscal years in retirement beginning with the fiscal year in which the member reaches age
sixty (60) or the age established in the latest phase that has been implemented under subsection
(3) of this section, multiplied by the amount of the annual retirement allowance.
3.
The amount of the additional benefit provided is calculated using the
following formula:
[ (1.03)âż - 1] x [annual retirement allowance], where âż is the number of full
fiscal years in retirement beginning with the fiscal year in which the
member reaches age sixty (60).
4.
In the calculation of the additional benefit payment, the age at which the
compounding begins may be lowered in accordance with § 25-13-12 (3), when, and only when,
the mathematical calculations performed by the actuary using the assumptions adopted by the
board reflect that compounding the portion of the additional benefit provided in paragraph 2
above at an age lower than 60 will not
cause the unfunded accrued actuarial liability amortization period to exceed
twenty (20) years.
5.
Effective July 1, 2002, the age at which compounding begins is age sixty (60).
Calculation of the additional benefit for a beneficiary
The calculation of the beneficiaryâs additional benefit provided in § 25-13-12 shall be
based on the memberâs age and full fiscal years in retirement as if the member had
lived.
Payment of unpaid additional benefits upon death of retiree or beneficiary
1.
If a retiree who is receiving a retirement allowance that will terminate upon the
retireeâs death is receiving the additional benefit in one (1) payment and dies on or before July 1
but before December 1, the beneficiary designated on the retirement application, if any, shall
receive in a single payment a fractional part of the additional benefit based on the number of
months in which a retirement allowance was received during the fiscal year. If there is no
surviving beneficiary, payment shall be made in accordance with § 25-13-21.1 (1). Likewise, if a
retiree is receiving a retirement allowance that will terminate upon the retireeâs death in two (2)
to six (6) monthly installments, any remaining payments of the additional benefit will be paid in
a lump sum to the beneficiary designated on the application, or if none, in accordance with § 25-
13-21.1(1).
2.
Any similar remaining payments of the additional benefit payable to a deceased
beneficiary who was receiving a monthly benefit shall be payable in accordance with the
provisions of § 25-13-21.1(2). If the additional benefit is being received in one (1) payment each
year, the additional benefit shall be prorated based on the number of months in which a
retirement allowance was received during the fiscal year when (i) the monthly benefit payable to
a beneficiary terminates due to the expiration of an option, remarriage or cessation of dependent
status or due to the retireeâs return to covered employment, and (ii) the monthly benefit
terminates on or after July 1 and before December 1.
Methods of Payment of the additional benefit
1.
The additional benefit shall be paid in one (1) payment in December of each year
to those persons who are receiving a retirement allowance on December 1 of that year, unless an
election is made as noted below. However, the board, in its discretion, may allow a retired
member or a beneficiary thereof who is receiving the additional benefit in one (1) payment each
year to have the additional benefit paid in monthly installments if the retired member or
beneficiary submits satisfactory documentation that the continued receipt of the additional
benefit in one (1) payment each year will cause a financial hardship to the retired member or
beneficiary.
2.
Retired members or beneficiaries thereof who are receiving a retirement
allowance may elect by an irrevocable agreement in writing filed in the Office of the Public
Employees' Retirement System no less than thirty (30) days before July 1 of any year, to begin
receiving the additional benefit provided in this section in twelve (12) equal monthly
installments beginning on July 1 of the year. This irrevocable agreement shall be binding on the
member and subsequent beneficiaries. Payment of the monthly installments shall not extend
beyond the month in which a retirement allowance is due and payable. The board, in its
discretion, may allow a retired member or a beneficiary thereof who is receiving the additional
benefit in monthly installments to have the additional benefit paid in one (1) payment in
December of each year if the retired member or beneficiary submits satisfactory documentation
that the continued receipt of the additional benefit in monthly installments will cause financial
hardship to the retired member or beneficiary.
3.
The additional benefit or benefits provided in this section are for the fiscal
year in which they are paid.
4.
In the event of death of a retired member or a beneficiary thereof who is
receiving the additional annual payment in two (2) to six (6) monthly installments under an
election made before July 1, 2002, and who would otherwise be eligible to receive the
additional benefit provided in this section in one (1) payment in December of the current fiscal
year, any remaining amounts shall be paid in a lump sum to the designated beneficiary.
Resumption of additional benefit upon subsequent retirement
When a member retires after July 1 and has previously received a retirement allowance
for one or more full fiscal years, the retired member shall be eligible immediately for the
additional benefit. The additional benefit shall be based on the current retirement
allowance and the number of full fiscal years in retirement and shall be prorated and
paid in monthly installments based on the number of months a retirement allowance is
paid during the fiscal year.
(History: Adopted effective January 19, 2009)
Chapter 59: Plan Assumptions
Purpose
This regulation reflects the applicable actuarial assumptions adopted by the Board of
Trustees of the Public Employeesâ Retirement System of Mississippi (PERS Board) used
to convert a retirement allowance from the normal (maximum) form of payment to an
optional form of payment for the Public Employeesâ Retirement System of Mississippi,
the Supplemental Legislative Retirement Plan, and the Mississippi Highway Safety Patrol
Retirement System.
Actuarial Assumptions for the Public Employeesâ Retirement System of Mississippi
1. For purposes of determining an âactuarial equivalentâ or of an âactuarial
computation,â effective July 1, 2026, the PERS Board shall use the following
actuarial assumptions for service retirees:
a. For Service Retirees: The factors are based on the PubS-2010(B) Retiree Table
with the following adjustments: for males, 107% for all ages. For females, 97%
up to age 82, 100% for ages 83 to 87, and 110% for ages above 87. Projection
scale MP-2021 is used to project future improvements in life expectancy
generationally;
b. For Contingent Annuitants: The factors are based on the PubS-2010(B)
Contingent Annuitant Table with the following adjustments: for males, set
forward 2 years, and for females, set forward 3 years. Projection scale MP-2021
is used to project future improvements in life expectancy generationally;
c. A 7.00 percent interest assumption;
d. An annual Cost-of-Living Adjustment (COLA) of 3 percent is assumed to be on a
compounded basis for all ages; and
e. Unisex blends of mortality rates are assumed as follows:
i.
Annuity Values â 30 percent male/70 percent female
ii.
Full Cash Refund â 25 percent male/75 percent female
iii.
Certain and Life â 35 percent male/65 percent female
iv.
Partial Lump Sum â 35 percent male/65 percent female
v.
Joint and Survivor â 55 percent male/45 percent female
2. For purposes of determining an âactuarial equivalentâ or of an âactuarial
computation,â effective July 1, 2026, the PERS Board shall use the following
actuarial assumptions for disability retirees:
a. The factors are based on the Pub.G.H-2010 Disabled Retiree Table with the
following adjustments: for males, set forward 1 year and adjusted 134% for all
ages, and for females, set forward 2 years and adjusted 125% for all ages.
Projection scale MP-2021 is used to project future improvements in life
expectancy generationally;
b. A 7.00 percent interest assumption;
c. An annual Cost-of-Living Adjustment (COLA) of 3 percent is assumed to be on a
compounded basis for all ages; and
d. Unisex blends of mortality rates are assumed as follows:
i. Annuity Values â 30 percent male/70 percent female
ii. Full Cash Refund â 30 percent male/70 percent female
iii. Certain and Life â 40 percent male/60 percent female
iv. Joint and Survivor â 60 percent male/40 percent female
Actuarial Assumptions for the Supplemental Legislative Retirement Plan
1. For purposes of determining an âactuarial equivalentâ or of an âactuarial
computation,â effective July l, 2024, the PERS Board shall use the following actuarial
assumptions for service retirees:
a. For Service Retirees: The factors are based on the PubS-2010(B) Retiree Table
with the following adjustments: for males, 107% for all ages. For females, 97%
up to age 82, 100% for ages 83 to 87, and 110% for ages above 87. Projection
scale MP-2021 is used to project future improvements in life expectancy
generationally;
b. For Contingent Annuitants: The factors are based on the PubS-2010(B)
Contingent Annuitant Table with the following adjustments: for males, set
forward 2 years. For females, set forward 3 years. Projection scale MP-2021 is
used to project future improvements in life expectancy generationally;
c. A 7.00 percent interest assumption;
d. An annual Cost-of-Living Adjustment (COLA) of 3 percent is assumed to be on a
compounded basis for all ages; and
e. Unisex blends of mortality rates are assumed as follows:
i.
Annuity Values â 30 percent male/70 percent female
ii.
Full Cash Refund â 25 percent male/75 percent female
iii.
Certain and Life â 35 percent male/65 percent female
iv.
Partial Lump Sum â 35 percent male/65 percent female
v.
Joint and Survivor â 55 percent male/45 percent female
2. For purposes of determining an âactuarial equivalentâ or of an âactuarial
computation,â effective July 1, 2026, the PERS Board shall use the following
actuarial assumptions for disability retirees:
a. The factors are based on the PubG.H-2010 Disabled Retiree Table for disabled
retirees with the following adjustments: for males, set forward 1 year and adjusted
134% for all ages, and for females, set forward 2 years and adjusted 125% for all
ages. Projection scale MP-2021is used to project future improvements in life
expectancy generationally;
b. A 7.00 percent interest assumption;
c. An annual Cost-of-Living Adjustment (COLA) of 3 percent is assumed to be on a
compounded basis for all ages; and
d. Unisex blends of mortality rates are assumed as follows:
i. Annuity Values â 30 percent male/70 percent female
ii. Full Cash Refund â 30 percent male/70 percent female
iii. Certain and Life â 40 percent male/60 percent female
iv. Joint and Survivor â 60 percent male/40 percent female
103 Actuarial Assumptions for the Mississippi Highway Safety Patrol Retirement System
1. For purposes of determining an âactuarial equivalentâ or of an âactuarial
computation,â effective July 1, 2026, the PERS Board shall use the following
actuarial assumptions for service retirees:
a. For Service Retirees: The factors are based on the PubS-2010(B) Retiree Table
with the following adjustments: for males, 107% for all ages. For females, 97%
up to age 82, 100% for ages 83 to 87, and 110% for ages above 87. Projection
scale MP-2021 is used to project future improvements in life expectancy
generationally;
b. For Contingent Annuitants: The factors are based on the PubS-2010(B)
Contingent Annuitant Table with the following adjustments: for males, set
forward 2 years. For females, set forward 3 years. Projection scale MP-2021 is
used to project future improvements in life expectancy generationally;
c. A 7.00 percent interest assumption;
d. An annual Cost-of-Living Adjustment (COLA) of 3 percent is assumed to be on a
compounded basis for all ages; and
e. 95 percent male/5 percent female mortality rates are assumed for all option
factors.
2. For purposes of determining an âactuarial equivalentâ or of an âactuarial
computation,â effective July 1, 2026, the PERS Board shall use the following
actuarial assumptions for disability retirees:
a. The factors are based on the PubG.H-2010 Disabled Retiree Table with the
following adjustments: for males, set forward 1 year and adjusted 134% for all
ages, and for females, set forward 2 years and adjusted 125% for all ages.
Projection scale MP-2021 is used to project future improvements in life
expectancy generationally;
b. A 7.00 percent interest assumption;
c. An annual Cost-of-Living Adjustment (COLA) of 3 percent is assumed to be on a
compounded basis for all ages; and
d. 95 percent male/5 percent female mortality rates are assumed for all option
factors.
104 Application of Assumptions
Whenever the amount of any benefit is to be determined on the basis of actuarial
assumptions, such assumptions will be specified in PERS Board actions and regulations
in a manner that precludes employer discretion.
(History of PERS Board Regulation 59: Adopted effective January 19, 2009; amended effective
July 1, 2010; amended effective July 1, 2012; amended effective July 1, 2014, amended effective
July 1, 2016; amended effective July 1, 2018; amended effective July 1, 2020; amended effective
July 1, 2022, July 1, 2024, amended effective July 1, 2026)
Chapter 60: Contribution Rates
Purpose
This regulation reflects the current employee and employer contribution rates for the
Public Employeesâ Retirement System of Mississippi, the Supplemental Legislative
Retirement Plan, the Mississippi Highway Safety Patrol Retirement System, and the
Optional Retirement Program for Employees of the State Institutions of Higher Learning.
Contribution Rates for the Public Employeesâ Retirement System of Mississippi
Pursuant to Miss. Code Ann. § 25-11-123 (1972, as amended), the
employee and employer contribution rates are as follows:
1. Employee Contribution Rate - 9.00 percent of earned compensation effective July 1,
2010; and
2. Employer Contribution Rate - 18.90 percent of earned compensation effective July 1,
2026.
Contribution Rates for the Supplemental Legislative Retirement Plan
Pursuant to Miss. Code Ann. § 25-11-307 (1972, as amended), the Board of Trustees is
authorized to set the employer contribution rate on the basis of the liabilities of the plan
as shown by the actuarial valuation.
The employee and employer contribution rates are as follows:
1. Employee Contribution Rate â 3.00 percent of earned compensation effective July 1,
1989; and
2. Employer Contribution Rate â 8.40 percent of earned compensation effective July 1,
2024.
Contribution Rates for the Mississippi Highway Safety Patrol Retirement System
Pursuant to Miss. Code Ann. § 25-13-7 (1972, as amended), the Board of Trustees of the
Public Employeesâ Retirement System is authorized to set the employee contribution rate
on the basis of the liabilities of the plan as shown by the actuarial valuation. Pursuant to
Miss. Code Ann. § 25-13-29 (1972, as amended), the administrative board of the
Mississippi Highway Safety Patrol Retirement System is authorized to set biennially the
employer contribution percentage rate on the basis of the liabilities of the retirement
system as shown by the actuarial valuation.
The employee and employer contribution rates are as follows:
1. Employee Contribution Rate â 7.25 percent of earned compensation effective July 1,
2008; and
2. Employer Contribution Rate â 49.08 percent of earned compensation effective July 1,
2018.
Pursuant to Miss. Code Ann. § 63-15-71 (1972, as amended), the Legislature has levied
an additional fee for each certified abstract of operating record furnished by the Motor
Vehicle Commission. This fee is deposited into the Mississippi Highway Safety Patrol
Retirement System for application to the unfunded accrued liability.
Pursuant to Miss. Code Ann. § 63-1-46 (1972, as amended), the Legislature has levied a
fee for the reinstatement of an individualâs suspended driverâs license and has provided
that a portion of that fee shall be paid to PERS to provide additional funding for the
Mississippi Highway Safety Patrol Retirement System.
Contribution rates for the Optional Retirement Program for Employees of the State
Institutions of Higher Learning
1. Pursuant to Miss. Code Ann. § 25-11-411 (1972, as amended), each participant is
required to contribute monthly to the optional retirement program the same amount
that he or she would be required to contribute to the Public Employeesâ Retirement
System of Mississippi if he or she were a member of that plan.
Each employer of a participant in the optional retirement program shall contribute on
behalf of each participant therein the same amount the employer would otherwise be
required to contribute on behalf of such participant if he or she participated in the
Public Employeesâ Retirement System.
The employee and employer contribution rates are as follows:
a. Employee Contribution Rate - 9.00 percent of earned compensation effective July
1, 2010; and
b. Employer Contribution Rate - 18.90 percent of earned compensation effective
July 1, 2026.
2. Pursuant to Miss. Code Ann. § 25-11-411 (1972, as amended) the Board of Trustees
is authorized to deduct not more than two-tenths percent (0.20%) of the participantâs
earned compensation to defray the cost of administering the plan.
3. The full amount of the employee contribution which is 9.00 percent of the
participantâs earned compensation shall be remitted to the appropriate company or
companies for application to the participantâs contract or account or both.
4. For participants initially hired before July 1, 2025, the employersâ contribution of
eighteen and nine-tenths percent (18.90%) of the participantâs earned compensation
shall be disbursed as follows:
a. Two-tenths percent (0.20%) of the participantâs earned compensation shall be
paid to PERS as an administrative fee.
b. Three and eight-tenths percent (3.80%) of the participantâs earned compensation
shall be remitted to PERS for application to the unfunded accrued liability.
c. Fourteen and nine-tenths percent (14.90%) of the participantâs earned
compensation shall be remitted to the appropriate company or companies for
application to the participantâs contract or account or both.
5. For participants initially hired on or after July 1, 2025, the employersâ contribution of
eighteen and nine-tenths percent (18.90%) of the participantâs earned compensation
shall be disbursed as follows:
a. Two-tenths percent (0.20%) of the participantâs earned compensation shall be
paid to PERS as an administrative fee.
b. Nine and seven-tenths percent (9.70%) of the participantâs earned compensation
shall be remitted to PERS for application to the unfunded accrued liability.
c. Up to nine percent (9.00%) of the participantâs earned compensation shall be
remitted to the appropriate company or companies for application to the
participantâs contract or account or both.
(History of PERS Board Regulation 60: Adopted effective January 19, 2009; amended
effective July 1, 2009; amended effective July 1, 2010; amended effective July 1, 2011;
amended effective July 1, 2012; amended effective July 1, 2013; amended effective
February 1, 2014; amended effective July 1, 2018; amended effective July 1, 2019;
amended effective July 1, 2024, amended effective July 1, 2025, amended effective July
1, 2026)
Chapter 61: Compliance with Internal Revenue Service (IRS) Requirements
Purpose
The purpose of this regulation is to confirm that the defined benefit plans administered by
the Board of Trustees of the Public Employeesâ Retirement System of Mississippi (PERS
Board) shall be administered in accordance with Internal Revenue Service (IRS)
requirements applicable to qualified governmental retirement plans.
Public Employeesâ Retirement System of Mississippi
1. The PERS Board shall hold the assets of the Public Employeesâ Retirement System of
Mississippi (PERS) in trust for the exclusive purpose of providing benefits to
participants and paying reasonable expenses of administration. The assets shall be
maintained as a separate fund, separate from all other funds held by the PERS Board
and shall be used only for the payment of benefits provided by Miss. Code Ann. §25-
11-1 et seq., (1972, as amended) or amendments thereto.
2. It shall be impossible by operation of PERS, by termination, by power of revocation
or amendment, by the happening of any contingency, by collateral arrangement or by
other means, for any part of the corpus or income of the trust, or any funds
contributed thereto, to inure to the benefit of any employer or otherwise be used for or
diverted to purposes other than providing benefits to participants and beneficiaries
and defraying reasonable expenses of administering the system.
3. Benefits are provided in accordance with §25-11-1 et seq. Forfeitures of accrued
benefits resulting from members electing to receive refunds of employee
contributions will not be applied to increase the benefits any member would
otherwise receive under these provisions.
4. Benefits payable pursuant to Title 25, Chapter 11 of the Mississippi Code Annotated
shall be made in compliance with the limitations set forth in Section 415 of the
Internal Revenue Code and any regulations issued there under as applicable to
governmental plans. Further, distributions made from PERS shall conform to a good
faith interpretation of Section 401(a)(9) of the Internal Revenue Code.
5. Any member of PERS who became a member before July 1, 2007, who is not
otherwise vested and who has at least four (4) years of membership service credit will
be fully vested in his or her accrued benefit on attaining age 60. Any member of
PERS who became a member on or after July 1, 2007, who is not otherwise vested
and who has at least eight (8) years of membership service credit will be fully vested
in his or her accrued benefit on attaining age 60. Any member of PERS who became
a member on or after March 1, 2026, who is not otherwise vested and who has at least
eight (8) years of membership service credit will be fully vested in his or her accrued
benefit on attaining age 62.
Supplemental Legislative Retirement Plan
1. The PERS Board shall hold the assets of the Supplemental Legislative Retirement
Plan (SLRP) in trust for the exclusive purpose of providing benefits to participants
and paying reasonable expenses of administration. The assets shall be maintained as a
separate fund, separate from all other funds held by the PERS Board and shall be used
only for the payment of benefits provided by Miss. Code Ann. §25-11-301 et seq.,
(1972, as amended) or amendments thereto.
2. SLRP provides benefits that supplement the benefits provided under PERS.
Accordingly, the provisions of Miss. Code Ann. §25-11-1, et seq. are incorporated as
part of SLRP to the extent they are not inconsistent with the provisions of Miss. Code
Ann. §25-11-301, et seq.
3. It shall be impossible by operation of SLRP, by termination, by power of revocation
or amendment, by the happening of any contingency, by collateral arrangement or by
other means, for any part of the corpus or income of the trust, or any funds
contributed thereto, to inure to the benefit of any employer or otherwise be used for or
diverted to purposes other than providing benefits to participants and beneficiaries
and defraying reasonable expenses of administering the plan.
4. Benefits are provided in accordance with §25-11-301 et seq. Forfeitures of accrued
benefits resulting from members electing to receive refunds of employee
contributions will not be applied to increase the benefits any member would
otherwise receive under these provisions.
5. Benefits payable pursuant to §25-11-301 et seq. shall be made in compliance with the
limitations set forth in Section 415 of the Internal Revenue Code and any regulations
issued there under as applicable to governmental plans. Further, distributions made
from SLRP shall conform to a good faith interpretation of Section 401(a)(9) of the
Internal Revenue Code.
6. Any member of SLRP who became a member of PERS before July 1, 2007, who is
not otherwise vested and who has at least four (4) years of membership service credit
in PERS will be fully vested in his or her accrued benefit on attaining age 60. Any
member of SLRP who became a member of PERS on or after July 1, 2007, who is not
otherwise vested and who has at least eight (8) years of membership service credit in
PERS will be fully vested in his or her accrued benefit on attaining age 60.
7. SLRP is closed to new employees as of March 1, 2026.
Mississippi Highway Safety Patrol Retirement System
1. The PERS Board shall hold the assets of the Mississippi Highway Safety Patrol
Retirement System (MHSPRS) in trust for the exclusive purpose of providing
benefits to participants and paying reasonable expenses of administration. The assets
shall be maintained as a separate fund, separate from all other funds held by the PERS
Board and shall be used only for the payment of benefits provided by Miss. Code
Ann. §25-13-1 et seq., (1972, as amended) or amendments thereto.
2. It shall be impossible by operation of MHSPRS, by termination, by power of
revocation or amendment, by the happening of any contingency, by collateral
arrangement or by other means, for any part of the corpus or income of the trust, or
any funds contributed thereto, to inure to the benefit of any employer or otherwise be
used for or diverted to purposes other than providing benefits to participants and
beneficiaries and defraying reasonable expenses of administering the system.
3. Benefits are provided in accordance with §25-13-1 et seq. Forfeitures of accrued
benefits resulting from members electing to receive refunds of employee
contributions will not be applied to increase the benefits any member would
otherwise receive under these provisions.
4. Benefits payable pursuant to Title 25, Chapter 13 of the Mississippi Code Annotated
shall be made in compliance with the limitations set forth in Section 415 of the
Internal Revenue Code and any regulations issued there under as applicable to
governmental plans. Further, distributions made from MHSPRS shall conform to a
good faith interpretation of Section 401(a)(9) of the Internal Revenue Code.
5. All members of MHSPRS who are not otherwise vested will be fully vested in their
accrued benefit on attaining age 55 with at least five (5) years of membership service
credit.
Municipal Retirement Systems
1. The PERS Board shall hold the assets of the Municipal Retirement Systems (MRS) in
trust for the exclusive purpose of providing benefits to participants and paying
reasonable expenses of administration. The assets of each municipal retirement
system (including general municipal retirement funds as well as disability and relief
funds for firemen and policemen) shall be maintained as separate funds, separate
from all other funds held by the PERS Board and shall be used only for the payment
of benefits provided by Miss. Code Ann. §§ 21-29-1 et seq., 21-29-101 et seq. and
21-29-201 et seq., (1972, as amended) respectively.
2. It shall be impossible by operation of the MRS, by termination, by power of
revocation or amendment, by the happening of any contingency, by collateral
arrangement or by other means, for any part of the corpus or income of the trust, or
any funds contributed thereto, to inure to the benefit of any employer or otherwise be
used for or diverted to purposes other than providing benefits to participants and
beneficiaries and defraying reasonable expenses of administering the systems.
3. Benefits are provided in accordance with §§ 21-29-1 et seq., 21-29-101 et seq. and
21-29-201 et seq. respectively. Forfeitures of accrued benefits resulting from
members electing to receive refunds of employee contributions will not be applied to
increase the benefits any member would otherwise receive under these provisions.
4. Benefits payable pursuant to §§ 21-29-1 et seq., 21-29-101 et seq. and 21-29-201 et
seq. respectively, shall be made in compliance with the limitations set forth in Section
415 of the Internal Revenue Code and any regulations issued there under as
applicable to governmental plans. Further, distributions made from these plans shall
conform to a good faith interpretation of Section 401(a)(9) of the Internal Revenue
Code.
5. All members of the MRS who are not otherwise vested will be fully vested in their
accrued benefit on attaining twenty (20) years of service with the municipality, the
last ten (10) of which are continuous in the city in which retirement application is
made.
6. MRS System is closed to new employees as of July 1, 1987.
(History: Adopted effective January 19, 2009; amended effective April 1, 2012,
amended effective March 1, 2026)
Chapter 62: Crediting of Interest on Member Accumulation Accounts
Purpose
The purpose of this regulation is to reflect the rate of interest credited to a memberâs
accumulation account in the Public Employeesâ Retirement System of Mississippi
(PERS), the Supplemental Legislative Retirement Plan (SLRP), and the Mississippi
Highway Safety Patrol Retirement System (MHSPRS).
Statutory Authority to Set Interest Rate
PERS
Miss. Code Ann. § 25-11-103 (1972, as amended) defines âaccumulated contributionsâ as
the sum of all the amounts deducted from the compensation of a member and credited to
his individual account in the annuity savings account, together with regular interest as
provided in Miss. Code Ann. § 25-11-123 (1972, as amended). Miss. Code Ann. § 25-11-
121(7) (1972, as amended) authorizes the PERS board of trustees to credit regular interest
to the memberâs annuity savings account in an amount determined by the board. Section
25-11-123 authorizes the interest to be posted to the memberâs account on a monthly
basis.
SLRP
Miss. Code Ann. § 25-11-303 (1972, as amended) provides that for purposes of the
Supplemental Legislative Retirement Plan the definitions found in the PERS law at § 25-
11-103 will apply unless a different meaning is plainly expressed by the context of the
specific provisions of the Supplemental Plan. Thus, the definition of âaccumulated
contributionsâ as found in § 25-11-103, which includes âregular interestâ as provided in
§§ 25-11-121 and 25-11-123 above, applies to members of the Supplemental
Legislative Retirement Plan.
The Supplemental Legislative Retirement Plan was established effective July 1, 1989.
MHSPRS
Miss. Code Ann. § 25-13-28 (1972, as amended) provides that regular interest as
determined by the PERS Board of Trustees shall be credited to employeeâs account.
Interest was authorized to be credited to member accounts effective July 1, 1991.
Calculation of Interest Rate
Effective July 1, 2016, the interest rate shall be calculated based on the money market
rate as published by the Wall Street Journal on December 31 of each preceding year with
a minimum rate of one percent and a maximum rate of five percent.
Current Rate of Interest
The phrase âregular interestâ as used in this Regulation shall mean the interest credited to
the accumulated contributions of the memberâs account in the annuity savings account of
any system covered by this Regulation during the period his or her membership therein.
As applied to such interest for any period beginning July 1, 1953, through June 30, 1955,
âregular interestâ shall mean interest credited at the rate of two per cent (2%) per annum.
As applied to such interest for any period beginning July 1, 1955, through June 30, 1982,
âregular interestâ shall mean interest credited at the rate of one percent (1%) per annum.
As applied to such interest for any period beginning July 1, 1982, through June 30, 1995,
âregular interestâ shall mean interest credited at the rate of five per cent (5%) per annum.
As applied to such interest for any period beginning July 1, 1995, through June 30, 1996,
âregular interestâ shall mean interest credited at the rate of two and one-half percent (2 ½
%) per annum.
As applied to such interest for any period beginning July 1, 1996, through June 30, 2016,
âregular interestâ shall mean interest credited at the rate of three and one-half percent (3
½ %) per annum.
As applied to such interest for any period beginning July 1, 2016, and thereafter, until
changed by the Board, âregular interestâ shall mean interest credited at the rate of one
percent (1%) per annum.
(History: Adopted effective October 1, 2009; amended July 1, 2010; amended effective
August 1, 2016, amended effective July 1, 2017)
Chapter 63: Temporary Benefit
Purpose
This regulation sets forth the terms and conditions under which a temporary
benefit in the form of a partial distribution of a memberâs accumulated
contributions under Miss. Code Ann. § 25-11-117(4) (1972, as amended) can be
paid to an inactive member of the Public Employeesâ Retirement System of
Mississippi (PERS) and the Supplemental Legislative Retirement Plan (SLRP)
to provide such member with a temporary source of income while awaiting a
final determination of eligibility for disability retirement benefits.
Authority
Section 25-11-117(4) allows the Board of Trustees to establish rules and
regulations for carrying out the provisions authorizing the payment of a temporary
benefit to an eligible inactive member of PERS and/or SLRP who is awaiting a
final determination on an application for disability retirement benefits.
Eligibility Requirements for the Temporary Benefit
To qualify for a temporary benefit as provided in § 25-11-117(4), a PERS and/or
SLRP member who has applied for disability retirement benefits must meet all of
the following requirements:
1.
Must have no more than a total of 14 days of unused personal (vacation)
and/or major medical (sick) leave from the last employer;
2.
Must have terminated from employment;
3.
Must not be eligible for service retirement benefits;
4.
Must have a contribution balance in his or her accumulation account; and
5.
Must have completed the required disability retirement application forms
as defined in Board Regulation 35, Section 101.2.
Application for the Temporary Benefit
An eligible inactive member must make application for the temporary benefit on
a form prescribed by the Board.
Amount of the Temporary Benefit
The temporary benefit in the form of a partial distribution of an eligible
memberâs accumulated contribution account will be paid in equal monthly
installments for a limited time. The total temporary benefit payable will equal no
more than 50 percent of the memberâs accumulated contributions and will be paid
in equal monthly installments over a period of not more than 18 months. The
monthly payment shall be no more than one-half of the estimated monthly
disability
retirement allowance to which the member would become entitled under the
applicable optional benefit payment plan selected by the member if approved for
disability retirement benefits.
Payment of the Temporary Benefit
1.
The temporary benefit will cease at the end of the 18-month time frame or at
the time a final disability determination is made, whichever occurs first.
2.
If the Medical Board approves the claim for disability retirement benefits, the
temporary benefit will end and disability retirement benefits will commence.
3.
If the claim for disability retirement benefits is denied by the Medical Board
and appealed to the Disability Appeals Committee, the temporary benefit will continue for
the 18-month time frame or until a final decision by the Board of Trustees is rendered,
whichever occurs first.
4.
In no case will the temporary benefit continue to be paid after a final decision
is made by order of the Board of Trustees.
5.
Payment of the temporary benefit is dependent upon active pursuit of a claim
for disability retirement benefits. Inactivity on a claim for a period of 90 days from the
effective date of disability retirement established upon receipt of the memberâs completed
Form DSBL 1, Pre-Application for Disability Retirement Benefits, will void the application
and suspend the temporary benefit.
6.
If death occurs during the disability application process after a temporary
benefit has been initiated but prior to the final determination of disability, the temporary
benefit will cease and future benefits, if any, will be paid under the survivor benefit
provisions of the law.
a.
If monthly survivor benefits are payable under the law, the survivor
benefit will be actuarially adjusted to take into account the partial distribution of
contributions paid under the temporary benefit provisions.
b.
In the event the member dies prior to a final determination, the disability
application is void and no disability retirement benefits can be paid pursuant to such
application.
7.
No deductions for life and/or health insurance will be made from the
temporary benefit.
Impact of Temporary Benefits on Memberâs Service Credit
Receipt of temporary benefits will not affect the memberâs service credit.
However, the memberâs account will be marked as an account from which
temporary benefits are or have been paid until a recovery has begun through
an actuarially reduced monthly benefit payment as noted in Section 108 below.
Taxation of the Temporary Benefits
1.
The temporary benefit is not a disability retirement benefit. The temporary
benefit is a partial distribution of the memberâs accumulated contributions and is subject to
mandatory federal income tax withholding.
2.
The temporary benefit will have federal income taxes withheld in
accordance with Internal Revenue Service requirements.
3.
The temporary benefit may also be subject to a tax penalty if the member is
younger than age 55 (age 50 for a qualified public safety employee) at the time of the
distribution.
4.
An IRS Form 1099-R will be issued at least annually for the
temporary benefits paid during the applicable calendar year.
Recovery of the Temporary Benefits
All amounts paid under the temporary benefit provisions will be recovered by
PERS. No interest will be charged on the recovery of the temporary benefit when
recovered through actuarially reduced disability, service, or survivor retirement
benefits.
1.
Member Approved for Disability Retirement Benefits
A member approved for disability retirement benefits who previously elected
to receive a temporary benefit shall have the disability retirement allowance
actuarially reduced to ensure full recovery of any temporary benefit paid.
2.
Member Denied Disability Retirement Benefits Who Later Elects to Receive
Refund of Remaining Accumulated Contributions
A member who is not approved for disability retirement benefits and who had
previously elected to receive a temporary benefit may apply for and receive a
refund of the remaining contributions in his or her account. Where a member
applies for and receives a refund of his or her accumulated contributions and
interest, the member waives and relinquishes all accrued rights to future
benefits from PERS or SLRP, as applicable. Any member who subsequently
returns to covered employment and who wishes to repay the refund will be
responsible for the payment of interest on the full balance of the memberâs
account previously distributed including the portion distributed under the
temporary benefit provision.
3.
Member Denied Disability Retirement Benefits Who Later Applies for
Service Retirement Benefits
A member who has previously elected to receive a temporary benefit and
who is not approved for disability retirement benefits may elect to leave the
remaining unused contributions in his or her account in anticipation of
returning to covered employment or later becoming eligible to apply for
service retirement benefits. The member shall have his or her benefit reduced
actuarially to recover the total temporary benefit previously paid over his or
her life expectancy.
4.
Member Denied Disability Retirement Benefits and Later Dies
Before Retirement
The spouse and/or dependent children of a member who has previously
elected to receive a temporary benefit and who is not approved for disability
retirement benefits who dies prior to retirement and having left his or her
remaining contributions with PERS or SLRP, as applicable, may be entitled to
statutory benefits provided that the deceased member was vested at the time of
death. If a deceased memberâs spouse or dependent children are eligible for
survivor benefits, a reduced actuarial equivalent of the normal benefit will be
paid to the spouse and/or dependent children to recover the total
temporary benefit previously paid.
(History: Adopted effective October 1, 2009; amended effective December 1, 2012)
Chapter 64: Purchase of Service Credit in the Public Employeesâ Retirement System at
Actuarial Cost
Purpose
The purpose of this regulation is to specify the terms, conditions, and cost of purchasing
service credit as allowed by law at actuarial cost as provided in Miss. Code Ann. § 25-11-
109 (1972, as amended).
Eligibility to purchase allowable service credit
For those who became a member of the Public Employeesâ Retirement System (PERS)
before March 1, 2026, a vested member, whether active or inactive, may purchase
eligible service at actuarial cost, provided the member has entered or reentered state
service after completion of the service to be purchased. A member is vested if he or she
has the required number of years of membership service to receive a service retirement
allowance at age 60. For those who became a member of PERS on or after March 1,
2026, no service credit shall be awarded for the purchase of service credit under this
regulation.
102 Purchasing eligible out-of-state service
1. Public service that qualifies as eligible out-of-state service includes service as a
public employee in (i) another state, (ii) political subdivision of another state, (iii)
public education system of another state, (iv) governmental instrumentality of another
state, or (v) service rendered as a teacher in American overseas dependent schools
conducted by the Armed Forces of the United States for children of citizens of the
United States residing in areas outside the continental United States.
2. The service in an eligible governmental entity must satisfy the requirements for
membership in PERS as outlined in PERS Board Regulation 36, Eligibility for
Membership in PERS, except for the requirement that the employment be in the state
of Mississippi or a public education system of the state or a governmental
instrumentality of the state.
3. A member may not establish out-of-state service for any period of time that the
member has previously been awarded service credit under PERS.
4. Service credit for out-of-state service is awarded in the same manner that it would
have been awarded if the service had been covered under PERS.
5. To be eligible to purchase out-of-state service, the member must have entered or
reentered state service after completion of the out-of-state service to be purchased.
Out-of-state service performed after the member withdraws from covered public
service or retires does not qualify for purchase under this section. In no case shall out-
of-state service be eligible for purchase for any period in which the member was
drawing a retirement allowance.
6. To be eligible to purchase out-of-state service, the member must furnish the following
from the out-of-state public employer and out-of-state public retirement system: (i)
documentation from the employer showing the position held, the employment
classification of the position held, and the dates of service performed and (ii)
certification from the out-of-state public retirement system that the member is not
receiving nor will be entitled to receive benefits from the out-of-state public
retirement system on the basis of the out-of-state service being certified to PERS.
7. The member must have received a full refund of all contributions, if any, to his or her
credit in the out-of-state public retirement system to be eligible to establish out-of-
state service, including distributions from an optional retirement plan, for which the
member is seeking to purchase service.
8. A maximum of five years of creditable service may be purchased based on out-of-
state public employment.
Purchasing eligible professional leave
1. An eligible employee who has received professional leave without compensation for
professional purposes directly related to his or her employment in state service may
be eligible to purchase such service at actuarial cost.
2. The professional leave must be or have been performed with a public institution or
public agency of this state, or another state or federal agency.
3. A member may not establish credit for professional leave for any period of time that
the member has previously been awarded service credit under PERS.
4. Service credit for professional leave is awarded in the same manner that it would have
been awarded if the service had been covered under PERS.
5. The employee must provide documentation from the employer showing (i) the reason
the employer had for granting the leave and (ii) that a determination has been made
by the employer that the professional leave will benefit the employee and employer.
6. Professional leave granted after the member withdraws from covered public service
or retires does not qualify for purchase under this section. In no case shall
professional leave be eligible for purchase for any period in which the member was
drawing a retirement allowance.
7. To be eligible for purchase, (i) the professional leave may not have exceeded two
years within any 10-year period of state service and (ii) immediately following the
termination of the professional leave, the employee must have served the employer on
a full-time basis for a period of time equivalent to the professional leave period
granted.
Purchasing eligible non-covered service
1. An eligible employee may purchase certain non-covered service with a public entity
of the state. Service that may be purchased includes: (i) any service rendered as an
employee of any political subdivision of the state, or any instrumentality thereof, that
does not participate in PERS; (ii) any service rendered as an employee of any political
subdivision of the state, or any instrumentality thereof, that participates in PERS but
did not elect retroactive coverage; or (iii) any service rendered as an employee of any
political subdivision of the state, or any instrumentality thereof, for which coverage of
the employeeâs position was or is excluded.
2. Service with an eligible governmental entity must satisfy the requirements for
membership in PERS as outlined in PERS Board Regulation 36.
3. A member may not establish credit for non-covered service for any period of time
that the member has previously been awarded service credit under PERS.
4. Service credit for non-covered service is awarded in the same manner that it would
have been awarded if the service had been covered under PERS.
5. To be eligible to purchase non-covered service, the member must have entered or
reentered state service after completion of the non-covered service to be purchased.
Non-covered service performed after the member withdraws from covered public
service or retires does not qualify for purchase under this section. In no case shall
non-covered service be eligible for purchase for any period in which the member was
drawing a retirement allowance.
6. To establish eligibility to purchase non-covered service, the employee must:
a. Provide documentation to demonstrate that the employment would have been
eligible for coverage under PERS had the position been covered at the time by a
joinder agreement and
b. Provide documentation of the employment including the dates of service, the
salary or wages earned, and the number of hours worked per week or per month.
7. A maximum of 10 years of creditable service may be purchased based on non-
covered public service in the state, except in the case of retroactive coverage where
either a joinder agreement or retirement law [Reference Miss. Code Ann. § 25-11-
103(z) (1972, as amended)] allows for the purchase of more than 10 years.
Retroactive coverage is addressed in PERS Regulation 32.
Calculation of the cost of purchasing eligible service
1. The member shall pay to PERS on the date he or she is eligible for credit for such
service or at any time thereafter prior to the date of retirement the actuarial cost as
determined by the actuary for each year of creditable service.
2. The cost is a âpoint in timeâ determination using an actuarial calculation based on the
memberâs service credit before the purchase, the memberâs service after the purchase,
the memberâs age, and the greater of the memberâs current annual salary or the
average of the highest four years of compensation.
a. Computation of cost for active members
i. An active member is an individual who is currently employed in covered
employment.
ii. PERS will determine the memberâs average compensation and current annual
salary based on his or her membership account.
iii. Using the actuarial factors for active members as provided by the actuary,
PERS will determine the actuarial factor based on the memberâs current age
and years of service and the actuarial factor based on the memberâs current
age and years of service including the service eligible for purchase.
iv. The difference between the two actuarial factors will be multiplied by the
higher of the active memberâs average compensation or current annual salary
as determined by PERS. The result is the total cost for the service.
b. Computation of cost for inactive members
i. An inactive member is an individual who is no longer employed in covered
employment and who has not retired or received a refund of his or her
contributions.
ii. PERS will determine the memberâs average compensation from his or her
membership account.
iii. Using the actuarial factors for inactive members as provided by the actuary,
PERS will determine the actuarial factor based on the memberâs current age
and years of service and the actuarial factor based on the memberâs current
age and years of service including the service eligible for purchase.
iv. The difference between the two actuarial factors will be multiplied by the
inactive memberâs average compensation. The result is the total cost for the
service.
3. The cost schedule will reflect the total cost of all eligible service, as well as the cost
of the individual increments of service credit. The member may purchase all or any
part of the service prior to his or her effective retirement date with PERS. All
purchases must be in not less than monthly increments.
4. If a member does not purchase the service before the date stated on the cost schedule,
the cost of any remaining eligible service not purchased by the stated date will be
recalculated. The cost will change as the memberâs age and service credited to the
memberâs account change.
Subject to IRC Section 415 Limitations
Payments for the purchase of service credit at actuarial cost shall be paid in a manner
consistent with any applicable limitations of 26 United States Code, § 415. For any
member of PERS who became a member on or after July 1, 1999, Code § 415(c)(1) limits
employee after-tax contributions to the lesser of (i) an applicable annual dollar limit or
(ii) 100 percent of compensation. A member may be precluded from purchasing some or
all years of service credit at actuarial cost if payments exceed applicable annual
limitations on after-tax contributions.
Expiration of time to purchase eligible service
The purchase of all eligible service at actuarial cost must be completed by the member
prior to the memberâs death or retirement.
Funds used to purchase service
Service credit at actuarial cost can be purchased using after-tax funds received directly
from the member. Alternatively, such credit may be purchased using tax-deferred (pre-
tax) money from certain retirement plans as allowed by the Internal Revenue Code (IRC).
1. Direct payment of funds by the member
PERS will accept funds remitted directly by the member for purchase of service at
actuarial cost. These payments are not tax-deductible at the time of the purchase, but
are considered after-tax contributions. These funds will be used in the calculation of
the tax exclusion applied to the benefit at retirement. Treatment of the funds as after-
tax contributions applies even if the source of the funds is from a retirement plan
from which the member could have made a direct rollover or transfer of the funds.
2. Direct transfer or rollover of funds to purchase service
PERS will accept qualifying tax-deferred direct trustee-to-trustee transfers or
rollovers from the trustee/custodian of a 401(a) or 401(k) qualified plan, IRC Section
457 deferred compensation plan, qualified 403(a) annuity, IRC Section 403(b)
annuity, or distributions from an Individual Retirement Account (IRA) for the
purchase of service. These funds will be treated as tax-deferred funds and will be
taxed when distributed to the member.
(