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§ 25-11-101. Public employees’ retirement system established

A retirement system is hereby established and placed under the management of the board of trustees for the purpose of providing retirement allowances and other benefits under the provisions of this article for officers and employees in the state service and their beneficiaries. The retirement system provided by this article shall go into operation as […]

§ 25-11-103. Definitions

The following words and phrases as used in Articles 1 and 3, unless a different meaning is plainly required by the context, have the following meanings: “Accumulated contributions” means the sum of all the amounts deducted from the compensation of a member and credited to his or her individual account in the annuity savings account, […]

§ 25-11-105. Membership

I. THOSE WHO ARE ELIGIBLE FOR MEMBERSHIP The membership of this retirement system shall be composed as follows: (i) All persons who become employees in the state service after January 31, 1953, and whose wages are subject to payroll taxes and are lawfully reported on IRS Form W-2, except those specifically excluded, or as to […]

§ 25-11-106. Counties responsible for employer contributions on direct payments to constables covered under Public Employees’ Retirement System; constables responsible for employee contributions; county required to withhold percentage of gross fee income as estimated retirement contributions where constable responsible for both employer and employee contributions on net fee income; constables must make delinquent payments or elect not to and forfeit service credit

Any constable in office as of July 1, 2005, whose position is covered in the Public Employees’ Retirement System by virtue of a plan submitted and approved under Section 25-11-105(f) will remain a member of the Public Employees’ Retirement System. The county is responsible for employer contributions on all direct payments to the constable from […]

§ 25-11-106.1. Counties responsible for employer contributions on direct payments to chancery or circuit clerks covered under Public Employees’ Retirement System; chancery or circuit clerks responsible for employee contributions; chancery or circuit clerk delinquent contributions; irrevocable forfeiture of service credit for any period for which appropriate employee and employer contributions not made

Any chancery or circuit clerk in office as of January 1, 2011, whose position is covered in the Public Employees’ Retirement System by virtue of a plan submitted and approved under Section 25-11-105(f) will remain a member of the Public Employees’ Retirement System. (i) The county is responsible for employer contributions on net income attributable […]

§ 25-11-107. Civilian employees of Mississippi National Guard as a coverage group

The board of trustees of the Public Employees’ Retirement System is hereby authorized and empowered to include as a coverage group under this article those regular full-time civilian employees of the Mississippi National Guard whose entire salary is paid on certification out of allotted federal funds, provided funds are made available from the federal government […]

§ 25-11-109. Creditable service

Under such rules and regulations as the board of trustees shall adopt, each person who becomes a member of this retirement system, as provided in Section 25-11-105, on or before July 1, 1953, or who became a member of the system before July 1, 2007, and contributes to the system for a minimum period of […]

§ 25-11-110. Inclusion of deceased member’s period of qualified military service for vesting purposes; survivors entitled to certain additional benefits; treatment of differential wage payments as compensation under certain circumstances

With respect to the death of a member that occurs while the member is performing qualified military service within the meaning of Section 414(u) of the Internal Revenue Code: The deceased member’s period of qualified military service must be counted for vesting purposes. To the extent required by Section 401(a)(37) of the Internal Revenue Code, […]

§ 25-11-111. Superannuation retirement

(1) Any member who became a member of the system before July 1, 2007, upon withdrawal from service upon or after attainment of the age of sixty (60) years who has completed at least four (4) years of membership service, or any member who became a member of the system before July 1, 2011, upon […]

§ 25-11-112. Additional annual payment to retirees and beneficiaries

Any member who is receiving a retirement allowance for service or disability retirement, or any beneficiary thereof, who has received a monthly benefit for at least one (1) full fiscal year, shall be eligible to receive an additional benefit, on December 1 or July 1 of the year as provided in subsection (3) of this […]

§ 25-11-113. Disability retirement

Upon the application of a member or his employer, any active member in state service who became a member of the system before July 1, 2007, and who has at least four (4) years of membership service credit, or any active member in state service who became a member of the system on or after […]

§ 25-11-115. Options

Upon application for superannuation or disability retirement, any member may elect to receive his or her benefit in a retirement allowance payable throughout life with no further payments to anyone at the member’s death, except that if the member’s total retirement payments under this article do not equal the member’s total contributions under this article, […]

§ 25-11-119. Administration of Article 3

The board shall keep such data as shall be necessary for actuarial valuation of the assets and liabilities of the system and for checking its operating experience. The board shall keep minutes which shall be open to public inspection. It shall have the accounts of the system audited annually by the State Audit Department and […]