Chapter 74 — STATE BOARDS, COMMISSIONS AND AUTHORITIES

74-49,103. Prior and participating service credit, prior service salary and account interest for members under K.S.A. 74-4999. Each person who is a member of the Kansas public employees retirement system pursuant to subsection (b) of K.S.A. 74-4999 shall: (a) Receive prior servic…

74-49,104. Special members under K.S.A. 74-4999, court reporters; normal retirement date and retirement benefit. The normal retirement date for any person who is a member of the Kansas public employees retirement system pursuant to subsection (b) of K.S.A. 74-4999 and amendments …

74-49,105. Same; retirement benefit exempt from taxes and legal process; exception, qualified domestic relations order. Every retirement benefit received by any person under subsection (b) of K.S.A. 74-49,104, and amendments thereto, shall be exempt from any tax of the state of K…

74-49,106. Benefit entitlement of special members under K.S.A. 74-4999; recalculation for increased benefit; exemption from taxes and legal process. (a) Each person who is a special member of the Kansas public employees retirement system under subsection (c) of K.S.A. 74-4999 sha…

74-49,107. Administration of official court reporters retirement system by KPERS board. The provisions of K.S.A. 74-4999 through 74-49,107 and amendments thereto, shall be administered by the board of trustees of the Kansas public employees retirement system. K.S.A. 74-4999 throu…

74-49,108. Nonjudicial personnel of state court system; credited service for eligible personnel. From and after January 1, 1979, all eligible nonjudicial personnel of the state court system shall be members of the Kansas public employees retirement system. Any such personnel who …

74-49,108a. Application of K.S.A. 74-4999 et seq. to certain court reporters. The provisions of K.S.A. 74-4999 et seq. and amendments thereto shall apply to any member of the Kansas public employees retirement system who was a court reporter for a magistrate court prior to July 1…

74-49,109. Definitions. As used in this act: (a) "Retirant" means (1) any person who is a member of a retirement system and who has retired prior to July 2, 1987, (2) any person who is a special member of a retirement system and who has retired prior to July 2, 1987, (3) any pers…

74-49,110. Retirant dividend payment reserve in KPERS fund; annual credits. There is hereby created the retirant dividend payment reserve in the Kansas public employees retirement fund. Prior to each October 1, the board of trustees of the Kansas public employees retirement syste…

74-49,111. Retirant dividend payments; determination of amount, limitation; charges to retirement system. (a) Each retirant who is entitled to receive a retirement benefit, pension or annuity payment from a retirement system or who is a local school annuitant or an insured disabi…

74-49,112. Same; payments to local school annuitants. The Kansas public employees retirement system shall pay from the retirement dividend payment reserve of the Kansas public employees retirement fund to the board of education of the school district required to pay retirant divi…

74-49,113. Retirant dividend payments; payments to insured disability benefit recipients. The board of trustees of the Kansas public employees retirement system shall determine annually the amount necessary to finance the retirant dividend payments to insured disability benefit r…

74-49,114. History: L. 1980, ch. 233, § 6; Repealed, L. 1985, ch. 254, § 30; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…

74-49,114a. Retirant dividend payment October 1, 2000, for certain retirants. (a) Each retirant who is entitled to receive a retirement benefit, pension or annuity payment from a retirement system or who is a local school annuitant shall be entitled to receive a retirant dividend…

74-49,114b. Retirant dividend payment, October 1, 2007, for certain retirants. (a) Each retirant who is entitled to receive a retirement benefit, pension or annuity payment from a retirement system shall be entitled to receive a postretirement benefit payment as specified in this…

74-49,114c. Retirant dividend payment, October 1, 2008, for certain retirants. (a) Subject to appropriations, each retirant who is entitled to receive a retirement benefit, pension or annuity payment from a retirement system as of July 1, 2008, shall be entitled to receive a post…

74-49,115. Computation of benefits for officers and employees when rate of computation is reduced or when placed on furlough. (a) When the compensation for any officer or employee of the state, who retires, becomes disabled or dies is reduced pursuant to law, when such officer or…

74-49,116. Payments due system by participating employer who employs retirant. (a) Except as otherwise provided by this section, any payments due the system by a participating employer may be recovered by the system by offsetting against any funds of the participating employer he…

74-49,117. Benefits on behalf of full-time students. (a) (1) "Full-time student" means a student classified as full-time according to the policy of the accredited high school, vocational or vocational-technical school or college or university in which the student is enrolled. (2)…

74-49,121. History: L. 1991, ch. 237, § 18; L. 1993, ch. 1, § 2; Repealed, L. 1996, ch. 266, § 23; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

74-49,122. Compensation in excess of limitations set forth in internal revenue code; requirements and limitations. (1) Notwithstanding any other provision of law, compensation or salary in excess of the limitations set forth in section 401(a)(17) of the internal revenue code shal…

74-49,123. Applicability of certain federal internal revenue code provisions to the Kansas public employees retirement system. (a) This section applies to the Kansas public employees retirement system and to all other public retirement plans administered by the board of trustees.…

74-49,124. Administration of Kansas public employees retirement fund; application of federal internal revenue code; vesting in employee contributions and retirement benefits of members. (a) The board shall administer the Kansas public employees retirement fund, including all bene…

74-49,125. Benefit increases; application of K.S.A. 74-49,123. The provisions of subsection (c)(6) of K.S.A. 74-49,123 and amendments thereto apply to benefit increases provided under the provisions of K.S.A. 74-4943 through 74-4950g and amendments thereto and to future benefit i…

74-49,126. Payment of accumulated leave or other payments to retirants; payment of actuarial liability; lump-sum or amortization of payment. (1) Notwithstanding the provisions of subsection (9) of K.S.A. 74-4902 and amendments thereto, any payment for accumulated sick leave, vaca…

74-49,127. Payments to beneficiaries. (1) Any payment made to a named beneficiary as provided in this section, shall be a full discharge and release to the system from any further claims. Any payment made to a beneficiary as provided in K.S.A. 74-4902(7)(A), (B), (C), (D), (E) or…

74-49,128. Nature of certain benefits; not regulated by insurance department. The lump sum death benefits, survivor benefits and funeral expenses that are provided to surviving spouses, minor children and other beneficiaries as a result of a death pursuant to K.S.A. 13-14a11, 14-…

74-49,129. Revenue bonds to finance unfunded liability of Kansas public employees retirement system; requirements and procedures. (a) For the purpose of financing a portion of the unfunded actuarial pension liability of the Kansas public employees retirement system, the Kansas de…

74-49,130. Revenue bonds to finance unfunded liability related to certain regents retirants designated as special members and certain 13th check recipients; requirements and procedures. (a) For the purpose of financing the unfunded actuarial pension liability of the Kansas public…

74-49,131. Deposit of employer contributions for 13th check recipients in KDFA series 2003H bond debt service fund; powers and duties of executive secretary; transfer of certain amounts to state general fund. Notwithstanding the provisions of K.S.A. 74-4921, and amendments theret…

74-49,131a. Revenue bonds not to exceed $1 billion to finance unfunded actuarial pension liability of Kansas public employees retirement system; requirements, limitations and procedure. (a) For the purpose of financing a portion of the unfunded actuarial pension liability of the …

74-49,131b. Revenue bonds not to exceed $500 million to finance unfunded actuarial pension liability of Kansas public employees retirement system; requirements, limitations and procedure. (a) The Kansas development finance authority is hereby authorized to issue one or more serie…

74-49,132. History: L. 2011, ch. 98, § 9; Repealed, L. 2013, ch. 134, § 28; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

74-49,133. History: L. 2011, ch. 98, § 10; Repealed, L. 2013, ch. 134, § 28; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…

74-49,134. Member election for contributions and benefits. (a) The provisions of this section and any related provisions shall not be implemented until the board of trustees of the Kansas public employees retirement system has obtained approval for the election and related provis…

74-49,135. Member election related to member contributions and benefits. (a) The provisions of this section and any related provisions shall not be implemented until the board of trustees of the Kansas public employees retirement system has obtained approval for the election and …

74-49,136. Financial compliance audits; selection of firm. (a) Beginning in calendar year 2019, a financial-compliance audit shall be conducted annually on the accounts and transactions of the Kansas public employees retirement system. The first financial-compliance audit shall e…

74-49,137. Same; performance of firm; submission of documents; written report; duty of confidentiality. (a) The executive director of the Kansas public employees retirement system shall monitor the performance of the firm conducting an audit to ensure that such audit is performed…

74-49,201. Kansas public employees retirement act of 2009; administration by KPERS board; conflicts; application of act to members and employers. (a) The provisions of K.S.A. 74-49,201 through 74-49,213, and amendments thereto, shall be known and may be cited as the Kansas public…

74-49,202. Definitions. (a) As used in this act, unless otherwise provided or the context otherwise requires: (1) "Act" means the Kansas public employees retirement system act of 2009, K.S.A. 74-49,201 through 74-49,213, and amendments thereto; (2) "compensation" means the same a…

74-49,203. Membership, new and non-vested employees; election by certain members. (a) Any employee other than an elected official of a participating employer who is first employed by a participating employer on or after July 1, 2009, shall be a member of the system under the prov…

74-49,204. Normal retirement date; application to school employment. The normal retirement date for a member of the system first employed by a participating employer on or after July 1, 2009, shall be the first day of the month coinciding with or following termination of employme…

74-49,205. Retirement benefit, determination; participating service; one-time redetermination benefit payment for certain members. For any member who is first employed by a participating employer on or after July 1, 2009, and who retires on or after such member's normal retiremen…

74-49,206. Early retirement. (a) Any member of the system first employed on or after July 1, 2009, who retires before attaining age 65 and has attained age 55 with the completion of 10 years of credited service and less than 30 years of credited service, shall receive an annual r…

74-49,207. Security officers; normal retirement date; early retirement. (a) (1) Notwithstanding the provisions of K.S.A. 74-49,204, and amendments thereto, the normal retirement date for all security officers, as defined by subsections (1)(a) or (1)(b) of K.S.A. 74-4914a, and ame…

74-49,208. Vesting of benefits. Any member who is first employed by a participating employer on or after July 1, 2009, and who has completed five years of credited service at the time of termination, shall be granted a vested retirement benefit in the system, except that at any t…

74-49,209. Retirement benefit options, election by member or spouse; determination of benefit. Any member who is first employed by a participating employer on or after July 1, 2009, may elect to have such member's retirement benefit paid under one of the options provided in K.S.A…

74-49,210. Member contributions. (a) Each participating employer who was a participating employer under the provisions of K.S.A. 74-4901 et seq., and amendments thereto, before July 1, 2009, beginning with the first payroll for services performed by an employee first employed on …

74-49,211. Employer contributions. The rate of contribution for participating employers who were participating employers under the provisions of K.S.A. 74-4901 et seq., and amendments thereto, on July 1, 2009, and for participating employers who affiliate for any purpose on or af…

74-49,212. Adjustment of employee rate of contribution; circumstances. (a) For any year in which: (1) The rate of contribution certified to the state of Kansas and to participating employers under K.S.A. 74-4931, and amendments thereto, for the immediately preceding fiscal year, …