Title 19, Title 19

The department may adopt rules necessary to implement the provisions of this chapter.

All costs for the administration of this chapter must be charged to the department.

With respect to members of the public employees', highway patrol officers', judges', and game wardens' and peace officers' retirement systems, the governor is empowered to authorize a referendum, and with respect to the employees of any political subdivision, the governor shall a…

The governor shall designate the department director, who shall direct the administrator to conduct and supervise a referendum. The referendum must be conducted in accordance with the requirements of section 218(d)(3) of the Social Security Act, 42 U.S.C. 418(d)(3), on the questi…

The notice of referendum required by section 218(d)(3)(C) of the Social Security Act, 42 U.S.C. 418(d)(3)(C), to be given to employees must contain or be accompanied by a statement, in the form and detail that the department director, acting through the administrator, considers n…

When the department receives satisfactory evidence that the conditions specified in section 218(d)(3) of the Social Security Act, 42 U.S.C. 418(d)(3), have been met, the governor shall certify the results of the referendum to the commissioner of social security.

The department director, with the approval of the governor, may enter into an agreement on behalf of the state with the commissioner of social security, consistent with the terms and provisions of this chapter, for the purpose of extending the benefits of the federal old age and …

The agreement authorized by 19-1-401 may contain provisions relating to coverage, benefits, effective date, and modification of the agreement, administration, and other appropriate provisions as the department director and the commissioner of social security agree upon. Except as…

Each political subdivision of the state shall submit for approval by the department a plan and agreement between the state and the political subdivision for extending the benefits of Title II of the Social Security Act, in conformity with applicable provisions of the act, to empl…

(1) A plan and agreement and any amendment of the plan and agreement must be approved by the department if the administrator finds that the plan and agreement, or an amendment to the plan and agreement, are in conformity with the department's requirements. (2) The department may …

A plan and agreement may not be approved by the department unless: (1) they are in conformity with the requirements of the Social Security Act and with the agreement entered into under 19-1-401 and 19-1-402; (2) they provide that all services that constitute employment and that a…

(1) Every employee of the state whose services are covered by an agreement entered into under 19-1-401 and 19-1-402 must be required to pay, for the period of coverage, contributions with respect to wages equal to the amount of employee tax that would be imposed by the Federal In…

Each political subdivision with a plan and agreement approved under part 5 of this chapter shall pay, at the time or times prescribed by the department, contributions with respect to wages, as defined in 19-1-102, in the amounts and at the rates specified in the applicable agreem…

(1) Each political subdivision required to make payment under 19-1-704 shall, in consideration of the employee's retention in or entry into employment impose upon each of its employees, as to services that are covered by an approved plan, a contribution with respect to wages, not…

Nothing in this part may be construed to prejudice or otherwise affect any rights, benefits, or privileges heretofore accrued under any other law of this state. It is the intent of this legislation to permit supplementation of present retirement benefits under existing law with s…

On approval by the board of trustees, a school district of the state may conduct and supervise a referendum or may request that the department conduct and supervise a referendum. The referendum must be conducted pursuant to section 218 of the federal Social Security Act, 42 U.S.C…

Upon the certification provided for in 19-1-811, the staff and teachers of the district are eligible for coverage under the provisions of the federal Social Security Act.

The fiscal officer of the school district shall collect the contributions required under section 218 of the Social Security Act, 42 U.S.C. 418, from the staff and teachers by payroll deduction and from the school district as the employer.

If the approval of referenda at different times results in the establishment of two separate social security reporting entities for a high school district and an elementary school district and the high school building is located in the elementary school district, the department s…

For the purposes of this part, the teachers' retirement system of the state of Montana is considered a separate retirement system with respect to each state institution of higher education in Montana, and each institution and the teachers therein shall be treated separately and i…

On request of the president of an institution, the governor shall direct the department to give notice of and supervise a referendum in the retirement system for that institution in compliance with the requirements prescribed by section 218 of the Social Security Act, 42 U.S.C. 4…

On the department's notification that a majority of votes in the referendum were cast in favor of participation in social security, the governor, through the department, shall certify to the commissioner of social security that the conditions set forth in section 218 of the Socia…

On certification, the governor shall direct the department director to enter into a modification to the existing agreement with the appropriate officers of the federal government, pursuant to section 218 of the Social Security Act, 42 U.S.C. 418, to secure coverage for the retire…

The fiscal officer for an institution for whose retirement system an agreement has been made shall collect the contributions required by section 218 of the Social Security Act, 42 U.S.C. 418, from the teachers in the retirement system of that institution, by payroll deductions.

In the event that any relevant provisions of federal law are amended or superseded, then the provisions of this part that relate to the law must be applied to the amended law or the superseding law.

(1) (a) Employee contributions paid to and retirement benefits paid from a retirement system or plan may not exceed the annual limits on contributions and benefits, respectively, allowed by section 415 of the Internal Revenue Code, 26 U.S.C. 415. (b) For purposes of determining w…

(1) Upon termination of a retirement system or plan, termination of employment of a substantial number of members that would constitute a partial termination of the retirement system or plan, or complete discontinuance of contributions to that retirement system or plan, the retir…

The board may, in its discretion, transfer the accumulated contributions of a nonvested member of a defined benefit system or plan to the pension trust fund of the system or plan in which the member is participating if the member has not participated in the system or plan as an e…

(1) Except as provided in 19-2-907, 19-2-909, and subsection (2) of this section, the right of a person to any benefit or payment from a retirement system or plan and the money in the system or plan's pension trust fund is not: (a) subject to execution, garnishment, attachment, o…

(1) A retirement system or plan subject to this chapter may not take into account compensation of a member in excess of the amount permitted in section 401(a)(17) of the Internal Revenue Code, 26 U.S.C. 401(a)(17), as adjusted for cost-of-living increases in accordance with secti…

A retirement system or plan subject to this chapter may not apply forfeitures of benefits resulting from the member's termination of employment, the death of the member, or any other reason to increase the benefits of any member in a manner not permitted in Internal Revenue Code …

The benefits payable by a retirement system or plan subject to this chapter are subject to the requirements of section 401(a)(9) of the Internal Revenue Code as follows: (1) (a) Benefits must begin by April 1 of the calendar year following the later of: (i) the calendar year in w…

This chapter shall be valid and effective despite any provisions in the state Budget Act to the contrary.

A person who knowingly makes a false statement or who knowingly falsifies or permits to be falsified any record of a retirement system in an attempt to defraud the system is guilty of a misdemeanor punishable by a fine not exceeding $1,000 or imprisonment not exceeding 1 year, or…

(1) The board shall administer the plan in the manner required to satisfy the applicable qualification requirements for a qualified governmental plan, as provided in the Internal Revenue Code. If a statutory provision affecting a retirement plan administered by the board conflict…

(1) An eligible rollover distribution may not include: (a) any distribution that is one of a series of substantially equal periodic payments made at least annually for: (i) the life or the life expectancy of the distributee; (ii) the joint lives or joint life expectancies of the …

Interest credited on any refund of accumulated member contributions under a defined benefit plan subject to Title 19, chapter 2, must comply with any applicable provisions of the federal Age Discrimination in Employment Act, Public Law 90-202, and any applicable U.S. treasury reg…

(1) With respect to a member's death occurring on or after January 1, 2007, while the member is performing qualified service in the uniformed services as defined in 38 U.S.C. 4303 and to the extent required by section 401(a)(37) of the Internal Revenue Code, 26 U.S.C. 401(a)(37),…

If a provision of this chapter conflicts with a provision of Title 72, chapter 2, part 8, the provision of this chapter supersedes the conflicting provision of Title 72, chapter 2, part 8.

This chapter may be cited as "The Public Employees' Retirement Act".

Except as otherwise provided in this title, this chapter applies to the provisions and administration of the retirement systems and plans within the systems under chapters 3, 5 through 9, and 13 of this title.

Unless the context requires otherwise, for each of the retirement systems subject to this chapter, the following definitions apply: (1) "Accumulated contributions" means the sum of all the regular and any additional contributions made by a member in a defined benefit plan, togeth…

(1) The board shall maintain its office in the city of Helena. Jurisdiction and venue for judicial review of final administrative decisions of the board are in the judicial district in which the appealing party resides or, if the person resides outside the state, the first judici…

Members shall be entitled to compensation as provided in 2-15-124.

(1) The board shall administer the provisions of the chapters enumerated in 19-2-302. (2) The board may establish rules that it considers proper for the administration and operation of the retirement systems and enforcement of the chapters under which each retirement system is es…

The board shall hire and fix the compensation of an executive director and other necessary employees to assist the board in administering the retirement systems. The compensation of the executive director and employees must be established in accordance with Title 2, chapter 18.