(1) Any eligible employer may join the system on January 1 of any year on or after January 1, 1967. Application for affiliation shall be by resolution approved by the governing body of the eligible employer and shall be submitted to the board of trustees in such form as the board shall determine, not later than 30 days prior to the date participation is to begin, except as such time limit is extended by the board. Such application may be for participation with regard to: (a) All policemen or firemen, or both, who are employed by the participating employer on or after the employer’s entry date; (b) all policemen or firemen, or both, employed by the participating employer immediately prior to and on the employer’s entry date and all retired members of all local police or fire pension plans which are maintained and funded by the employer, as those terms are defined in Kan. Stat. Ann. §§ 12-5001 and amendments thereto; or (c) all individuals which are referred to in subsections (a) and (b). The application shall include a statement of the group or groups to be covered. Any such application, upon approval by the board of trustees, shall be irrevocable, except that extension of coverage to any of the above named employee groups not covered in the employer’s initial application may be obtained by supplemental application to the board, in such form as may be provided by the board, with such coverage to be effective on January 1 of any succeeding year.

(2) Any eligible employer whose police or firemen, or both, are covered by the Kansas public employees retirement system may provide for the transfer of such police or firemen, or both, to the Kansas police and firemen’s retirement system in the same manner as provided in subsection (1). Such transferred employees shall receive credit only for prior service as police or firemen, or both, except as otherwise provided in this act. Upon notice of such transfer authorization, the board of trustees shall transfer to the credit of the employee under the Kansas police and firemen’s retirement system such amounts as may be presently credited to the employee’s account for contribution under the Kansas public employees retirement system and an equivalent amount to the employer’s account for contributions for such employee.

(3) Any eligible employer, prior to the filing of an application for coverage under this system, may request the board of trustees to submit a proposal for such coverage including an estimate of the employer’s contribution rate necessary to comply with the actuarial standard of this system. Such eligible employer shall furnish all necessary data from which such proposal may be prepared, and shall pay all costs involved.

(4) Any fire district which is a participating employer and has consolidated with another fire district under the provisions of Kan. Stat. Ann. § 19-3601 et seq. and amendments thereto, may affiliate for prior service coverage for the employees of the fire district consolidated with the participating employer. The participating employer may cause the value of any defined benefit pension plan or policy maintained by the district consolidated with the participating employer to be transferred to the Kansas police and firemen’s retirement system, and any such amounts transferred shall be applied to the cost of affiliating for prior service coverage for the employees of the fire district consolidated with the participating employer.