59-1301 Public Employee Retirement System Created — Purpose — Duties of Fiduciaries of Retirement Fund
59-1302 Definitions
59-1303 Police Officer Member Status
59-1304 Retirement Board — Appointment
59-1305 Powers and Duties of Board — Indemnification
59-1305A Criminal History Checks
59-1306 Conformity With Federal Tax Code to Maintain Qualified Plan Tax Status
59-1307 Agreements With Other Retirement Systems
59-1308 Supplemental Benefit Plan — Contributions and Expenses of the Supplemental Benefit Plan — Indemnification
59-1309 Allocation of Extraordinary Gains
59-1310 Admissibility in Evidence of Photoreproduced Copies of Records or Documents Maintained by the System — Destroying the Original
59-1311 Public Employee Retirement Fund Created — Administration — Payment of Benefits — Perpetual Appropriation
59-1312 Selection of Funding Agent(S) — Investment of Assets — Tax Exemption
59-1313 Trust Agreement — Amended to Comply With This Chapter
59-1314 Rules — Procedures for Hearings Prior to Appeals — Appeals
59-1315 Amount, Terms and Conditions of Revised Benefits Are to Be Prospective Only Unless Otherwise Provided
59-1316 Member’S Retirement Records Confidential
59-1317 Rights to Benefits Inalienable
59-1318 Rights in Assets of System Limited
59-1319 Approved Domestic Retirement Orders — Requirements
59-1320 Approved Domestic Retirement Orders — Application and Effect
59-1321 Procedure for Employees of Political Subdivisions to Be Included in Retirement System
59-1322 Employer Contributions — Amounts — Rates — Amortization
59-1324 Transfer of Moneys From State Community College Account
59-1325 Employer Remittance to Board — Collection of Delinquencies
59-1326 Procedure for Complete or Partial Withdrawal of Political Subdivisions From the System — Calculation of Withdrawal Penalty — Indemnification
59-1327 Making a False Claim — Misdemeanor
59-1328 Administrative Penalties for Failure to Comply With Reporting Requirements
59-1329 Board Regulations
59-1331 Contributions
59-1332 Pick Up of Employee Contributions
59-1333 Contributions From Employees
59-1334 Contributions — From Policemen and Firefighters
59-1335 Contributions — From School Employees
59-1341 Conditions of Eligibility for Service Retirement
59-1342 Computation of Service Retirement Allowances — Minimum Benefits
59-1343 Conversion and Commutation of Certain Payments
59-1344 Time for Payment of Service Retirement or Early Retirement
59-1345 Vested Member Eligible for Early Retirement
59-1346 Computation of Early Retirement Allowances
59-1350 Deferral of Early Retirement
59-1351 Conversion of Service Retirement or Early Retirement Allowances Into Optional Retirement Allowances — Form of Optional Retirement
59-1352 Eligibility for Disability Retirement
59-1352A Public Safety Officer Permanent Disability Benefit
59-1352B Public Safety Officer Catastrophic Line of Duty Benefits
59-1353 Computation of Disability Retirement Allowances
59-1354 Time for Payment of Disability Retirement Allowance
59-1354A Members Receiving a Disability Retirement Returning to Work
59-1355 Postretirement Allowance Adjustments
59-1356 Reemployment of Retired Members
59-1358 Computation of Separation Benefits
59-1359 Separation Benefits
59-1360 Cessation of Membership — Reinstatement
59-1361 Computation of Death Benefits — Method of Payment — Optional Death Benefit
59-1361A Public Safety Officer Death Benefits
59-1362 Purchase of Active Duty Service in the Armed Forces
59-1363 Purchase of Membership Service
59-1365 Voluntary Unused Sick Leave Pool
59-1381 Merger of City Systems Into State Employee System — Definitions
59-1382 City Ordinance Electing Merger — Contract With Board
59-1383 Transfer of Assets, Liabilities, Duties, and Rights to State Employee System — Governing Board of City System Abolished
59-1384 Benefits Not Reduced
59-1385 Contributions by Employer — Adjustment to Equalize Benefits Payable and Assets Transferred — Corporate Tax by City to Pay Contributions
59-1391 Definitions
59-1392 Transfer of All Assets, Liabilities, Duties, Obligations and Rights of the Firefighters’ Retirement Fund to the Employee System
59-1393 Contributions
59-1394 Excess Costs — Additional Contributions
59-1395 Membership Rights and Duties
59-1396 Limit On Separation Benefit
59-1397 Benefits Payable
59-1398 Membership in Social Security
59-1399 Cooperation of State Insurance Fund

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Terms Used In Idaho Code > Title 59 > Chapter 13 - Public Employee Retirement System

  • Accumulated contributions: means the sum of amounts contributed by a member of the system, together with regular interest credit thereon. See Idaho Code 59-1302
  • Active member: means any employee who is not establishing the right to receive benefits through his or her employer’s participation in any other retirement system established for Idaho public employees, if such participation is mandated by applicable Idaho statutes other than this chapter. See Idaho Code 59-1302
  • Actuarial equivalent: means a benefit equal in value to another benefit, when computed on the basis of the actuarial tables in use by the system. See Idaho Code 59-1302
  • Actuarial tables: means such tables as shall have been adopted by the board in accordance with recommendations of the actuary. See Idaho Code 59-1302
  • Alternate payee: means a spouse or former spouse of a member who is recognized by an approved domestic retirement order as having a right to all or a portion of the accrued benefits in the retirement system with respect to such member. See Idaho Code 59-1302
  • Amortization: Paying off a loan by regular installments.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Approved domestic retirement order: means a domestic retirement order that creates or recognizes the existence of an alternate payee’s right or assigns to an alternate payee the right to all or a portion of the accrued benefits of a member under the retirement system, that directs the system to establish a segregated account or disburse benefits to an alternate payee, and that the executive director of the retirement system has determined meets the requirements of sections 59-1319 and 59-1320, Idaho Code. See Idaho Code 59-1302
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Average monthly salary: means the member’s average salary during the base period as calculated pursuant to rules adopted by the retirement board. See Idaho Code 59-1302
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Base period: means the period of fifty-four (54) consecutive calendar months during which the member earned:
Idaho Code 59-1302
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Beneficiary: means the person who is nominated by the written designation of a member, duly executed and filed with the board, to receive the death benefit. See Idaho Code 59-1302
  • board: means the board provided for in sections 59-1304 and 59-1305, Idaho Code, to administer the retirement system. See Idaho Code 59-1302
  • Calendar year: means twelve (12) calendar months commencing on the first day of January. See Idaho Code 59-1302
  • City system: means the Boise city employee’s retirement system and any policeman’s retirement system established and operated by virtue of any city ordinance, charter, or pursuant to the provisions of chapter 15, title 50, Idaho Code. See Idaho Code 59-1381
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Contingent annuitant: means the person designated by a member under certain retirement options to receive benefit payments upon the death of the member. See Idaho Code 59-1302
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Credited service: means the aggregate of membership service, prior service and disabled service. See Idaho Code 59-1302
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Date of establishment: means July 1, 1965, or a later date established by the board or statute. See Idaho Code 59-1302
  • Death benefit: means the amount, if any, payable upon the death of a member. See Idaho Code 59-1302
  • Dependent: A person dependent for support upon another.
  • Disability retirement allowance: means the periodic payment becoming payable to a member who meets all applicable eligibility requirements for disability retirement. See Idaho Code 59-1302
  • Disabled: means :
  • Idaho Code 59-1302
  • Disabled service: means the total number of months elapsing from the first day of the month next succeeding the final contribution of a member prior to receiving a disability retirement allowance to the first day of the month following the date of termination of such disability retirement allowance. See Idaho Code 59-1302
  • Domestic retirement order: means any judgment, decree, or order, including approval of a property settlement agreement that relates to the provision of marital property rights to a spouse or former spouse of a member, and is made pursuant to a domestic relations law, including the community property law of the state of Idaho or of another state. See Idaho Code 59-1302
  • Early retirement: means retirement by a member prior to age sixty (60) years for police officer members or age sixty-five (65) years for general members. See Idaho Code 59-1302
  • Early retirement allowance: means the periodic payment becoming payable to a member who meets all applicable eligibility requirements for early retirement. See Idaho Code 59-1302
  • Employee: means :
  • Idaho Code 59-1302
  • Employee system: means the retirement system created by and existing through the provisions of chapter 13, title 59, Idaho Code. See Idaho Code 59-1381
  • Employer: means the state of Idaho, or any political subdivision or governmental entity, provided such subdivision or entity has elected to come into the system. See Idaho Code 59-1302
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Final contribution: means the final contribution made by a member pursuant to sections 59-1331 through 59-1334, Idaho Code. See Idaho Code 59-1302
  • Firefighter: means :
  • Idaho Code 59-1302
  • Fiscal year: means the period beginning on July 1 in any year and ending on June 30 of the next succeeding year. See Idaho Code 59-1302
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fund: means the public employee retirement fund established by this chapter. See Idaho Code 59-1302
  • Funding agent: means any bank or banks, trust company or trust companies, legal reserve life insurance company or legal reserve life insurance companies, or combinations thereof, any thrift institution or credit union or any investment management firm or individual investment manager selected by the board to hold and/or invest the employers’ and members’ contributions and to pay certain benefits granted under this chapter. See Idaho Code 59-1302
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Inactive member: means a former active member who is not an employee and is not receiving any form of retirement allowance, who has not requested a separation benefit, or for whom a separation benefit has not become payable. See Idaho Code 59-1302
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Ineligible: means :
  • Idaho Code 59-1302
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lifetime annuity: means periodic monthly payments of income by the retirement system to an alternate payee. See Idaho Code 59-1302
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Lump sum distribution: means a payment by the retirement system of the entire balance in the alternate payee’s segregated account, together with regular interest credited thereon. See Idaho Code 59-1302
  • Member: means an active member, inactive member or a retired member. See Idaho Code 59-1302
  • Membership service: means military service that occurs after the commencement of contributions payable under sections 59-1331 through 59-1334, Idaho Code, and service with respect to which contributions are payable under sections 59-1331 through 59-1334, Idaho Code, which, except for benefit calculations described in sections 59-1342 and 59-1353, Idaho Code, includes service transferred to a segregated account under an approved domestic retirement order. See Idaho Code 59-1302
  • Military service: means any period of active duty service in the armed forces of the United States, including the national guard and reserves, under the provisions of title 10, title 32, and title 37, United States code, that commences fewer than ninety (90) days after the person ceases to be an employee and ends fewer than ninety (90) days before the person again becomes an employee. See Idaho Code 59-1302
  • Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: includes a corporation as well as a natural person;
  • Idaho Code 73-114
  • POST: means the Idaho peace officer standards and training council established in chapter 51, title 19, Idaho Code. See Idaho Code 59-1302
  • Prior service: means any period prior to July 1, 1965, of military service or of employment for the state of Idaho or any political subdivision or other employer of each employee who is an active member or in military service or on leave of absence on the date of establishment, provided, however, an employee who was not an active member or in military service or on leave of absence on the date of establishment shall receive credit for the member’s service prior to July 1, 1965, on the basis of recognizing two (2) months of such service for each month of membership service. See Idaho Code 59-1302
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Quorum: The number of legislators that must be present to do business.
  • Regular interest: means interest at the rate set from time to time by the board. See Idaho Code 59-1302
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Retired member: means a former active member receiving a retirement allowance. See Idaho Code 59-1302
  • Retirement: means the acceptance of a retirement allowance under this chapter upon termination of employment and, unless otherwise provided by law, requires a termination of employment from an employer participating in PERSI, the judges retirement fund, the firefighters retirement fund or the optional retirement plan. See Idaho Code 59-1302
  • Salary: means :
  • Idaho Code 59-1302
  • School employee: means any employee of any school district or charter school employed as instructional staff, pupil service staff, or professionally endorsed staff and any staff holding a certificate pursuant to section 33-1201A, Idaho Code, and school bus drivers and resource officers, subject to the provisions of subsection (14) of this section. See Idaho Code 59-1302
  • Segregated account: means the account established by the retirement system for the alternate payee of a member who is not a retired member. See Idaho Code 59-1302
  • Separation benefit: means the amount, if any, pursuant to section 59-1359, Idaho Code. See Idaho Code 59-1302
  • Service: means being shown on an employer’s payroll as an employee receiving a salary. See Idaho Code 59-1302
  • Service retirement: means retirement by a member at or after age sixty (60) years for police officer members or at or after age sixty-five (65) years for general members. See Idaho Code 59-1302
  • Service retirement allowance: means the periodic payment becoming payable upon an active member’s ceasing to be an employee while eligible for service retirement. See Idaho Code 59-1302
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: means the state of Idaho. See Idaho Code 59-1302
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • system: means the public employee retirement system of Idaho. See Idaho Code 59-1302
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • Venue: The geographical location in which a case is tried.
  • Vested member: means an active or inactive member who has at least five (5) years of credited service, except that a member who at the time of his separation from service:
  • Idaho Code 59-1302