100-C:1 Definitions. – The following words and phrases as used in this chapter, unless a different meaning is plainly required by the context, shall have the following meanings: I. " Accumulated contributions " means the sum of all the amounts deducted from the compensation of a member. II. " Actuarial equivalent " means a […]
100-C:10 Maximum Benefit Limitations. – I. Notwithstanding any other provisions of this chapter, the maximum benefit payable to any retired member or beneficiary of the New Hampshire judicial retirement plan shall be limited to such extent as may be necessary to conform to the requirements of sections 401(a)(9) and 415 of the United States […]
100-C:11 Administration and Delegation. – I. The judicial retirement plan shall be administered by a board of trustees, which shall be separate from the board of trustees of the New Hampshire retirement system. The board of the judicial retirement plan shall have the exclusive authority and full power to administer and to invest and […]
100-C:11-a Retiree and Spouse Health Insurance; Premium Contribution. – I. Retired judges may participate in state retiree health plans offered under RSA 21-I:30 according to eligibility rules established under the judicial branch uniform personnel classification and compensation system. I-a. Retired judges and their applicable spouses who are not Medicare eligible and receiving medical and […]
100-C:12 Fiduciary Duties of Board of Trustee in Investing and Managing Assets of Judicial Retirement Plan. – I. The members of the board of trustees shall be the trustees of all funds of the judicial retirement plan created under this chapter and shall have full power to invest, and reinvest such funds, subject to […]
100-C:13 Method of Financing. – I. All of the assets of the judicial retirement plan shall be credited, according to the purpose for which they are held, between 2 funds, namely, the member annuity savings fund and the state annuity accumulation fund. In making the determinations required under this section for financing the judicial […]
100-C:14 Member Contributions. – I. All member contributions to the judicial retirement plan shall be payable only with respect to membership service, and picked up by the state by means of payroll deduction and shall be treated as employer contributions for purposes of Section 414(h) of the Internal Revenue Code of 1986, as amended. […]
100-C:15 Exemption From Taxation and Execution. – I. The right of a person to any benefit or to any other right accrued or accruing to any person under the provisions of this chapter, and the moneys in the funds created by this chapter, shall be exempted from any state, county, or municipal tax in […]
100-C:16 Protection Against Fraud. – Any person who knowingly makes any false statement or falsifies or permits to be falsified any record or records of the judicial retirement plan in any attempt to defraud the system as a result of such act, shall be guilty of a class B felony if a natural person, […]
100-C:17 Supplemental Allowances. – Each calendar year, the general court may approve supplemental benefits in an amount exceeding $50,000 in the aggregate upon recommendation of the board. The board shall have the authority to provide supplemental benefits annually in such percentages or amounts as the board deems advisable, including the ability to segment or […]
100-C:18 Notice of Election. – Each full-time judge who was appointed prior to January 1, 2005, or an eligible beneficiary of such judge who retired after attaining age 65, shall notify the plan in writing no later than 90 days after the plan mails to each affected person a statement of the method by […]
100-C:2 Establishment of Judicial Retirement Plan. – I. The judicial retirement plan is hereby established. It shall be known as the New Hampshire judicial retirement plan, and by such name all of its business shall be transacted, all of its funds invested, and all of its cash, securities and other property held in trust […]
100-C:3 Membership. – Membership in the judicial retirement plan shall be mandatory for any full-time supreme court, superior court, district court, or probate court judge. Source. 2003, 311:1, eff. July 1, 2003.
100-C:4 Creditable Service. – I. Creditable service at retirement on which the retirement allowance of a member shall be based shall consist only of that membership service since such judge became a member of the judicial retirement plan plus that service credited a member for retirement allowance, if any, under the provisions of former […]
100-C:5 Service Retirement Benefits. – I. Any member who has at least 15 years of creditable service and is at least 60 years of age, or who has at least 10 years of creditable service and is at least 65 years of age, or who has at least 7 years of service and is […]
100-C:6 Disability Retirement Benefits. – Regardless of a member’s length of service, any member who becomes permanently and totally disabled may apply to the board of trustees to retire on a disability retirement allowance not less than 30 nor more than 90 days subsequent to the filing of such application. Such application shall be […]
100-C:7 Death Benefits. – I. If a member dies in office, his or her surviving spouse, as long as he or she remains unmarried, or, if the member leaves no spouse, or at the surviving spouse’s death or remarriage, then the member’s child or children under the age of 18 years and until they […]
100-C:8 Return of Members’ Contributions. – I. If a member ceases to be a judge for reasons other than retirement or death, the amount of such member’s accumulated contributions shall be paid to such member within 3 months after such member’s written request therefor, provided that the member may not file a written request […]
100-C:9 Designation of Beneficiaries; Effect. – When more than one person is designated by the member as beneficiary under this chapter, the member may provide the portion of the whole sum which each designee shall receive and may also provide that on the death of one of multiple designees the share of that designee […]