Montana Administrative Code

2.43.1302 DEFINITIONS Undefined terms used in this chapter are consistent with statutory meanings. Defined terms will be applied to the statutes unless a contrary meaning clearly appears. For the purposes of this chapter, the following definitions apply: "Additional service" mean…

2.43.1306 ACTUARIAL RATES AND ASSUMPTIONS The actuary will present the actuarial data and recommend the board adopt specific rates and assumptions. The board in its discretion will adopt rates and assumptions and publish them in a board policy. The board adopts and incorporates b…

2.43.1310 APPLICATION OF ACTUARIAL ASSUMPTIONS FOR DETERMINING GABA For purposes of determining the PERS GABA rates referenced in 19-3-1605(5), MCA, the actuary will: reduce the 1.5% GABA rate established in 19-3-1605(4), MCA by 0.1% for each full 2 percentage points the funded p…

2.43.1311 APPLICATION OF ACTUARIAL ASSUMPTIONS AND PROCESS FOR DETERMINING ACTUARIAL EQUIVALENT FACTORS For purposes of determining actuarial equivalent factors for optional benefit determinations, early retirement factors, money purchase benefit calculations, and service purchas…

2.43.1312 APPLICATION OF ACTUARIAL ASSUMPTIONS FOR DETERMINING THE AMOUNT OF COAL SEVERANCE TAX AND INTEREST INCOME STATUTORILY APPROPRIATED TO THE PERS DEFINED BENEFIT PLAN TRUST FUND (REPEALED) (REPEALED) Authorizing statute(s): 19-2-403, MCA Implementing statute(s): 19-2-405, …

2.43.1401 MODEL PROCEDURAL RULES To the extent applicable to the operations of the public employees' retirement board, the board hereby adopts and incorporates by reference ARM 1.3.101 through 1.3.233, which set forth the attorney general's model procedural rules. Authorizing sta…

2.43.1402 APPLICABILITY OF RULES To the extent that procedural rules adopted herein are applicable to an action taken by MPERA or the board, they will be applied. To the extent that they are not applicable, procedural rules adopted herein may be followed at the option of the boar…

2.43.1405 REQUEST FOR RELEASE OF INFORMATION Telephone requests from system members or benefit recipients for general information will be handled in a manner most efficient to both the member or benefit recipient and MPERA, subject to written verification. Specific information, p…

2.43.1406 MAILING FOR NONPROFIT RETIREE ORGANIZATIONS MPERA may mail materials or contract to have materials mailed to retirees for eligible nonprofit retiree organizations. Contractors who mail materials for eligible nonprofit retiree organizations must agree to keep addresses c…

2.43.1407 ACCEPTABLE MATERIALS -- NONPROFIT RETIREE ORGANIZATION MAILING Pursuant to ARM 2.43.1406, MPERA will mail materials which conform to the following criteria: the packet of materials mailed to each person must be identical; each packet may include an application for membe…

2.43.1408 RIGHT TO BE EXCLUDED -- NONPROFIT RETIREE ORGANIZATIONS Any member or other person receiving benefits from a retirement system may request to be excluded from receiving, pursuant to ARM 2.43.1406, a mailing on behalf of all nonprofit retiree organizations by submitting …

2.43.1501 REVIEW OF ADMINISTRATIVE DECISION An "administrative decision" means a decision issued by MPERA that determines an individual's or an entity's legal rights, duties, or privileges pursuant to the provisions of Title 19, MCA. Parties who disagree with the administrative d…

2.43.1502 CONTESTED CASE PROCEDURES Contested cases will be presided over and heard by a quorum of the board or a hearing examiner who may be any individual appointed by the board, including any board member. A party may seek to disqualify a hearing examiner only on the basis of …

2.43.1503 REGULATIONS APPLICABLE TO CONTESTED CASES To the extent these rules do not provide for or specify procedures, or where necessary to supplement these rules, the Montana Administrative Procedure Act, Montana Rules of Civil Procedure, Montana Uniform District Court Rules, …

2.43.2101 MEMBERSHIP An eligible employee becomes a member of a retirement system on his or her first day of covered employment under that system. If a member changes his or her name, the member must submit a name change form to MPERA. A member of PERS, GWPORS, or SRS who elects …

2.43.2102 OPTIONAL MEMBERSHIP Employees for whom membership in PERS is optional may become members by completing an application provided by the board.The application must be filed within the time set in applicable statute.Membership becomes effective upon filing and is not retroa…

2.43.2104 NEW MEMBERS New members must complete a membership/designation of beneficiary form upon employment and return the form to their employer. The form must be immediately forwarded by the employer to MPERA. The designation of beneficiary is only effective upon receipt by MP…

2.43.2105 BASIC PERIOD OF SERVICE The month is the basic period for the awarding of service credit and membership service for all retirement systems. Except as otherwise specified by rule or statute, 160 hours of service or 240 hours of service in a three-paycheck month for membe…

2.43.2106 NO DUPLICATION OF SERVICE CREDIT A member employed in multiple jobs covered by the same retirement system during any given month may not earn more than one month service credit in that retirement system. A member employed in multiple jobs covered by different retirement…

2.43.2109 RECEIPT OF SERVICE CREDIT ON OR AFTER TERMINATION OF EMPLOYMENT A member terminating employment shall receive service credit for lump sum payments for which required contributions have been made of severance pay or paid leave, including banked holiday time, vacation, pe…

2.43.2110 CALCULATION OF HIGHEST AVERAGE COMPENSATION WITH LUMP-SUM PAYMENTS For applicable systems, lump-sum payments made upon termination of employment and for which required contributions have been made for paid leave, including banked holiday time, vacation, personal, sick, …

2.43.2114 REQUIRED EMPLOYER REPORTS All reporting agencies shall file the following employer reports, for member and nonmember employees no later than five working days after each regularly occurring payday: a contributing employee report; a noncontributing employee report; and a…

2.43.2115 CORRECTION OF DEFINED BENEFIT RETIREMENT SYSTEM REPORTING ERRORS Employers may correct reporting errors affecting defined benefit retirement system members on subsequent pay period reports via a letter of explanation. The explanation must include all salary and service …

2.43.2116 CORRECTION OF DEFINED CONTRIBUTION RETIREMENT PLAN REPORTING ERRORS Reporting errors affecting PERS members who elect the PERS defined contribution retirement plan (DCRP) will be corrected as follows: Corrections increasing a contribution will be credited to the partici…

2.43.2120 REINSTATEMENT -- CREDIT FOR LOST TIME An inactive member whose service was involuntarily terminated and who is later returned to employment as the result of a suit, court order, arbitration, or out-of-court settlement may petition the board for membership service and se…

2.43.2201 TREATING SALARY DEFERRALS UNDER A CAFETERIA PLAN AS COMPENSATION - POLICY AND OBJECTIVES Pursuant to 19-2-1010 , MCA, the public employees' retirement board (board) must administer the retirement systems under its purview "in a manner required to satisfy the applicable …

2.43.2202 TREATING SALARY DEFERRALS UNDER A CAFETERIA PLAN AS COMPENSATION - APPLICABILITY This subchapter applies when considering whether a salary deferral permitted under an employer's cafeteria plan should be considered compensation for any of the board-administered retiremen…

2.43.2205 TREATING SALARY DEFERRALS UNDER A CAFETERIA PLAN AS COMPENSATION – BACKGROUND Pretax deductions allowed by state and federal law are included in compensation as that term is defined in the following statutes: 19-3-108, MCA (PERS); 19-5-101, MCA (JRS); 19-6-101, MCA (HPO…

2.43.2209 PROCEDURES - COMPENSATION MUST BE TREATED CONSISTENTLY If an employer increases a member's compensation to account for health, dental, vision, life or disability costs, the amount of the increase can be included in compensation for retirement system purposes only if the…

2.43.2210 PROCEDURES - PLANS THAT OFFER A CHOICE AMONG NONTAXABLE BENEFITS ONLY If an employer has a plan or program under which it contributes on behalf of its employees a certain dollar amount, which can be used by the employee to purchase optional nontaxable benefits, but ther…

2.43.2211 PROCEDURES - BONA FIDE CAFETERIA PLANS Elective employee contributions must be made to a bonafide cafeteria plan for that contribution to be eligible for treatment as compensation for purposes of PERS, JRS, HPORS, SRS, GWPORS, MPORS, and FURS. To be a bona fide cafeteri…