Chapter

Public Employee Retirement System

Idaho Code § 59-1301— Public employee retirement system created — Purpose — Duties of fiduciaries of retirement fund
Idaho Code § 59-1302— Definitions
Idaho Code § 59-1302A— [Amended and Redesignated.]
Idaho Code § 59-1303— Police officer member status
Idaho Code § 59-1303A— [Amended and Redesignated.]
Idaho Code § 59-1304— Retirement board — Appointment
Idaho Code § 59-1305— Powers and duties of board — Indemnification
Idaho Code § 59-1305A— [Amended and Redesignated.]
Idaho Code § 59-1306— Conformity with federal tax code to maintain qualified plan tax status
Idaho Code § 59-1307— Agreements with other retirement systems
Idaho Code § 59-1308— Supplemental benefit plan — Contributions and expenses of the supplemental benefit plan — Indemnification
Idaho Code § 59-1309— Allocation of extraordinary gains
Idaho Code § 59-1309A— [Amended and Redesignated.]
Idaho Code § 59-1310— Admissibility in evidence of photoreproduced copies of records or documents maintained by the system — Destroying the original
Idaho Code § 59-1310A— Retirement incentive plan. [Repealed.]
Idaho Code § 59-1310B— Conversion of service retirement or early retirement or vested retirement allowances into optional retirement allowances
Idaho Code § 59-1311— Public employee retirement fund created — Administration — Payment of benefits — Perpetual appropriation
Idaho Code § 59-1311A— [Amended and Redesignated.]
Idaho Code § 59-1312— Selection of funding agent(s) — Investment of assets — Tax exemption
Idaho Code § 59-1313— Trust agreement — Amended to comply with this chapter
Idaho Code § 59-1314— Rules — Procedures for hearings prior to appeals — Appeals
Idaho Code § 59-1315— Amount, terms and conditions of revised benefits are to be prospective only unless otherwise provided
Idaho Code § 59-1316— Member’s retirement records confidential
Idaho Code § 59-1317— Rights to benefits inalienable
Idaho Code § 59-1318— Rights in assets of system limited
Idaho Code § 59-1319— Approved domestic retirement orders — Requirements
Idaho Code § 59-1319A— [Amended and Redesignated.]
Idaho Code § 59-1320— Approved domestic retirement orders — Application and effect
Idaho Code § 59-1321— Procedure for employees of political subdivisions to be included in retirement system
Idaho Code § 59-1322— Employer contributions — Amounts — Rates — Amortization
Idaho Code § 59-1323— Transfer of moneys for school personnel. [Repealed.]
Idaho Code § 59-1324— Transfer of moneys from state community college account
Idaho Code § 59-1325— Employer remittance to board — Collection of delinquencies
Idaho Code § 59-1325A— [Amended and Redesignated.]
Idaho Code § 59-1326— Procedure for complete or partial withdrawal of political subdivisions from the system — Calculation of withdrawal liability — Indemnification
Idaho Code § 59-1327— Making a false claim — Misdemeanor
Idaho Code § 59-1328— Administrative penalties for failure to comply with reporting requirements
Idaho Code § 59-1329— Board regulations
Idaho Code § 59-1330— [Amended and Redesignated.]
Idaho Code § 59-1331— Contributions
Idaho Code § 59-1332— Pick up of employee contributions
Idaho Code § 59-1332A— [Amended and Redesignated.]
Idaho Code § 59-1332B— [Amended and Redesignated.]
Idaho Code § 59-1333— Contributions from employees
Idaho Code § 59-1334— Contributions — From policemen and firefighters
Idaho Code § 59-1335— Voluntary contributions. [Repealed.]
Idaho Code § 59-1336— [Amended and Redesignated.]
Idaho Code § 59-1337— [Amended and Redesignated.]
Idaho Code § 59-1338— Conditions for contributions pursuant to which membership service retirement allowance may be granted certain school employees from July 1, 1965 to July 1, 1967. [Repealed.]
Idaho Code § 59-1339— [Amended and Redesignated.]
Idaho Code § 59-1340— [Amended and Redesignated.]
Idaho Code § 59-1341— Conditions of eligibility for service retirement
Idaho Code § 59-1342— Computation of service retirement allowances — Minimum benefits
Idaho Code § 59-1343— Conversion and commutation of certain payments
Idaho Code § 59-1344— Time for payment of service retirement or early retirement
Idaho Code § 59-1345— Vested member eligible for early retirement
Idaho Code § 59-1346— Computation of early retirement allowances
Idaho Code § 59-1347— — 59-1349. Inactive member eligible for vested retirement — Computation of allowance — Time for payment. [Repealed.]
Idaho Code § 59-1350— Deferral of early retirement
Idaho Code § 59-1351— Conversion of service retirement or early retirement allowances into optional retirement allowances — Form of optional retirement
Idaho Code § 59-1352— Eligibility for disability retirement
Idaho Code § 59-1352A— Public safety officer permanent disability benefit
Idaho Code § 59-1353— Computation of disability retirement allowances
Idaho Code § 59-1354— Time for payment of disability retirement allowance
Idaho Code § 59-1354A— Members receiving a disability retirement returning to work
Idaho Code § 59-1355— Postretirement allowance adjustments
Idaho Code § 59-1356— Reemployment of retired members
Idaho Code § 59-1357— Inactive member eligible for separation benefit. [Repealed.]
Idaho Code § 59-1358— Computation of separation benefits
Idaho Code § 59-1359— Separation benefits
Idaho Code § 59-1360— Cessation of membership — Reinstatement
Idaho Code § 59-1361— Computation of death benefits — Method of payment — Optional death benefit
Idaho Code § 59-1361A— Public safety officer death benefits
Idaho Code § 59-1362— Purchase of active duty service in the armed forces
Idaho Code § 59-1363— Purchase of membership service
Idaho Code § 59-1365— Voluntary unused sick leave pool
Idaho Code § 59-1371— Definitions
Idaho Code § 59-1372— Transfer of all assets, liabilities, duties, obligations and rights to employee system
Idaho Code § 59-1373— Accumulated teacher member contributions — Remaining contributions — Membership service credit
Idaho Code § 59-1374— Employers — Members — Exceptions
Idaho Code § 59-1375— Annuitants — Contribution in lieu of the requirement of six months of membership service
Idaho Code § 59-1376— Benefits to teacher members not to be less than those paid if system had not been integrated
Idaho Code § 59-1377— — 59-1380. [Reserved.]
Idaho Code § 59-1381— Merger of city systems into state employee system — Definitions
Idaho Code § 59-1382— City ordinance electing merger — Contract with board
Idaho Code § 59-1383— Transfer of assets, liabilities, duties, and rights to state employee system — Governing board of city system abolished
Idaho Code § 59-1384— Benefits not reduced
Idaho Code § 59-1385— Contributions by employer — Adjustment to equalize benefits payable and assets transferred — Corporate tax by city to pay contributions
Idaho Code § 59-1386— — 59-1390. [Reserved.]
Idaho Code § 59-1391— Definitions
Idaho Code § 59-1392— Transfer of all assets, liabilities, duties, obligations and rights of the firefighters’ retirement fund to the employee system
Idaho Code § 59-1393— Contributions
Idaho Code § 59-1394— Excess costs — Additional contributions
Idaho Code § 59-1395— Membership rights and duties
Idaho Code § 59-1396— Limit on separation benefit
Idaho Code § 59-1397— Benefits payable
Idaho Code § 59-1398— Membership in social security
Idaho Code § 59-1399— Cooperation of state insurance fund