Georgia Code
Title 47 - Retirement and Pensions

§ 47-1-2. Pooling of Funds by Retirement Systems for Investment Purposes; Accounting Practices With Regard to Pooled Funds - History. Ga. L. 1974, p. 1178, § 1; Ga. L....

§ 47-1-3. Power of a Local Retirement System to Hire an Actuary; Payment of the Administrative Costs of a Local Retirement System; Periodic Actuarial Investigations; Annual Financial Report - History. Ga. L. 1974, p. 1407, §§ 1-3; Ga. L....

§ 47-1-4. Report of the State Auditor on the Condition of Local Retirement Systems - Based on the most recent actuarial investigations on file pursuant...

§ 47-1-5. Duty of Governing Authorities to Make and File Actuarial Investigations and to File Financial Reports; Withholding of State Funds for Failure to Meet This Duty - It shall be the duty of the governing authority of...

§ 47-1-6. Effect of World War Ii Armed Forces Service on Retirement Benefits; Payments to Retirement Systems for Such Periods - History. Ga. L. 1947, p. 858, §§ 1-3. Cross references....

§ 47-1-7. Powers of Retirement, Pension, or Emeritus Systems or Funds With Regard to Agents Employed to Act as Custodians of Assets or Investment Advisers - The board of trustees or other person or body having...

§ 47-1-8. Restrictions on Ability of Members of the General Assembly to Receive Pension Plan Credit for Service in the General Assembly - No person becoming a member of the General Assembly for...

§ 47-1-9. Crediting of Time Toward Georgia Legislative Retirement System; Restriction on Crediting; Options for Members; Refund of Contributions; Construction of Conflicting Provisions - History. Code 1981, § 47-1-9 , enacted by Ga. L....

§ 47-1-10. Adoption, Amendment, or Repeal of Rules by Boards of Trustees of State Retirement or Pension Systems; Procedure; Immediate Adoption; Filing of Rules With Secretary of State; Adoption of Rules and Regulations Appropriate or Necessary to Mai... - History. Code 1981, § 47-1-10 , enacted by Ga. L....

§ 47-1-11. Creditable Service Not Allowed for Military Service From Which Discharge Was Other Than Honorable - History. Code 1981, § 47-1-11 , enacted by Ga. L....

§ 47-1-12. Investment and Reinvestment of Assets of Local Retirement System; Valuation and Limitation on Investments; Duties of State Auditor - History. Code 1981, § 47-1-12 , enacted by Ga. L....

§ 47-1-13. Maximum Compensation Used in Computing Employee and Employer Contributions - History. Code 1981, § 47-1-13 , enacted by Ga. L....

§ 47-1-13.1. Annual Compensation Limits in Determining Benefits or Contributions Due - History. Code 1981, § 47-1-13.1 , enacted by Ga. L....

§ 47-1-14. “Retirement System” Defined; Records Exempt From Public Inspection - History. Code 1981, § 47-1-14 , enacted by Ga. L....

§ 47-1-15. Circumstances When Survivors Benefits Are Paid to Secondary Beneficiary - Unless otherwise expressly stated elsewhere in this title, in the...

§ 47-1-16. Public Retirement Systems Prohibited From Having Insurable Interest in Members; Prohibition on Expending or Obligating Funds for Purchase of Life Insurance on Members; Exception - No public retirement system in this state shall have an...

§ 47-1-17. Required Education for Public Retirement System Trustees - History. Code 1981, § 47-1-17 , enacted by Ga. L....

Article 2 - Restrictions and Prohibitions on Membership in Public Retirement or Pension Systems

§ 47-1-20. Definitions - As used in this article, the term: (1.1) “Drug related...

§ 47-1-21. Termination of Membership in Public Retirement System for Committing Public Employment Related Crimes; Applicability to Employees on July 1, 1985; Determination of Benefits - History. Code 1981, § 47-1-21 , enacted by Ga. L....

§ 47-1-22. Reduction and Forfeiture of Rights and Benefits by Public Employees After July 1, 1985, for Committing Public Employment Related Crimes; Reimbursement of Contributions - History. Code 1981, § 47-1-22 , enacted by Ga. L....

§ 47-1-22.1. Rights and Benefits of Employees Convicted of Drug Related Crimes - History. Code 1981, § 47-1-22.1 , enacted by Ga. L....

§ 47-1-22.2. Notification to Public Retirement System of Conviction for Public Employment Related Crime - Upon the final conviction of any person for a public...

§ 47-1-23. Rights of Public Employee Charged With Committing Public Employment Related Crime - Nothing in this article shall be construed to create a...

§ 47-1-24. Benefits Denied to Beneficiary Who Murders or Commits Voluntary Manslaughter of Member of Public Retirement System - No person who commits or conspires to commit the murder...

§ 47-1-25. Determination of Economic Impact of Public Employment Related Crime - Within 30 days following the day the board of trustees...

Article 3 - Increase of Benefits to Offset Taxes

§ 47-1-30. Authority to Increase Benefits - History. Code 1981, § 47-1-30 , enacted by Ga. L....

§ 47-1-31. Discretionary Postretirement Benefit Increases Subject to Reduction by Subsequent Legislation - Any other provision of this title to the contrary notwithstanding,...

Article 4 - Creditable Service During Temporary Disability

§ 47-1-40. Definitions - As used in this article, the term: History. Code 1981,...

§ 47-1-41. Employees Authorized to Receive Creditable Service for Period of Temporary Disability; Application for Creditable Service; Payment of Employee Contributions During Period - A public employee may receive creditable service under the public...

§ 47-1-42. Use of Other Provisions of Article Not Precluded - Obtaining creditable service pursuant to the provisions of this article...

§ 47-1-43. Applicability of Article; Proof of Temporary Disability - The provisions of this article shall apply to periods of...

Article 5 - Establishing Creditable Service by Veterans

§ 47-1-60. Definitions - As used in this article, the term: History. Code 1981,...

§ 47-1-61. Eligibility of Veteran to Establish Creditable Service; Period of Qualified Service - Any qualified returning veteran shall be eligible to establish creditable...

§ 47-1-62. Procedure for Establishment of Creditable Service; Computations; Employer Contributions; System or Fund Unable to Provide Creditable Service - History. Code 1981, § 47-1-62 , enacted by Ga. L....

Article 6 - Conformity With Federal Law

§ 47-1-80. Distributions to Conform to Regulations Issued Under the Internal Revenue Code - Notwithstanding any other provision of this title to the contrary,...

§ 47-1-80.1. Provisions Applicable to All Public Retirement or Pension Systems; Maximum Annuity Paid; Limitation on Death and Disability Benefits; Application of Federal Provisions - History. Code 1981, § 47-1-80.1 , enacted by Ga. L....

§ 47-1-81. Election to Have a Portion of an Eligible Rollover Distribution Paid to an Eligible Retirement Plan Under Federal Law; Limitations; Application to Nonspouse Designated Beneficiary - Such term shall include a distribution to a surviving spouse...

§ 47-1-82. Maximum Annual Additions and Maximum Benefit Payable Limited to That Allowed by Federal Law - Notwithstanding any other provisions of this title to the contrary,...

§ 47-1-83. Vesting of Member’s Accrued Benefit as of Date of Termination or Partial Termination of Public Retirement or Pension System - In accordance with subsection (a) of the federal Treasury Regulation...

§ 47-1-84. Modifications by Board of Trustees - History. Code 1981, § 47-1-84 , enacted by Ga. L....

§ 47-1-85. Assets of Public Retirement or Pension System to Be Held in Trust - History. Code 1981, § 47-1-85 , enacted by Ga. L....

§ 47-1-86. Adopted Plan Document or Rules and Regulations Govern - Any other provision of this chapter to the contrary notwithstanding,...

Chapter 2 - Employees’ Retirement System of Georgia

Article 1 - General Provisions

§ 47-2-1. Definitions - As used in this chapter, the term: who receives payment...

§ 47-2-2. Involuntary Separation From Employment; Grounds and Procedures for Discharge of Employees - History. Code 1981, § 47-2-2 , enacted by Ga. L....

§ 47-2-3. Employee’s Right to Judicial Review Following Discharge From Employment - History. Code 1981, § 47-2-3 , enacted by Ga. L....

Article 2 - Creation, Administration, and Management of the Assets of the Retirement System

§ 47-2-20. Creation of Retirement System; Purpose, Management, Corporate Powers and Privileges, and Certain Rights in Actions at Law of Retirement System; Name Under Which Retirement System to Transact Business - A retirement system is established and placed under the management...

§ 47-2-21. Power and Duty of Board of Trustees to Administer and Operate Retirement System; Membership of Board; Vacancies; Expenses; Oath; Quorum - History. Ga. L. 1949, p. 138, § 6; Ga. L....

§ 47-2-22. Election of Chairperson and Director; Actuarial Services; Application of State System of Personnel Administration; Payment of Costs of Personnel Administration - History. Ga. L. 1949, p. 138, § 6; Ga. L....

§ 47-2-23. Treasurer of the Board of Trustees; Manner of Payment of Funds of the Retirement System; Surety Bond for the Treasurer - There shall be a treasurer of the board of trustees,...

§ 47-2-24. Designation of Medical Board; Duties - The board of trustees shall designate a medical board of...

§ 47-2-25. Legal Adviser of the Board of Trustees - The Attorney General shall be the legal adviser of the...

§ 47-2-26. Designation of an Actuary; Duties of Actuary; Annual Valuation of Contingent Assets and Liabilities of the Retirement System - History. Ga. L. 1949, p. 138, § 6; Ga. L....

§ 47-2-27. Duty of Board of Trustees to Keep Data Necessary for Actuarial Valuations; Duty to Keep Records of Proceedings; Annual Report - History. Ga. L. 1949, p. 138, § 6.

§ 47-2-28. Simplified Tables for Estimation of Retirement Allowances; Effect on Existing Rights and Benefits; Formula for Calculating Service Retirement Allowances - History. Ga. L. 1949, p. 138, § 6; Ga. L....

§ 47-2-29. Postretirement Benefit Adjustments - This Code section shall also be applicable to those members...

§ 47-2-30. Deposits of Cash Available for Disbursements for Benefits and Other Payments - For the purpose of meeting disbursements for pensions, annuities, and...

§ 47-2-31. Investment Powers; Power to Employ Agents as Investment Advisers and to Make Investments - History. Ga. L. 1949, p. 138, § 7; Ga. L....

§ 47-2-32. Personal Interest in Gains or Profits From Investments Made by the Board of Trustees; Unauthorized Use of Assets of the Retirement System - Except as otherwise provided in this chapter, no trustee or...

§ 47-2-33. Plan Year Designated - For purposes of complying with federal Internal Revenue Service rules...

Article 3 - Employee and Employer Contributions and Creation of Funds for Contributions, Benefits, and Administrative Expenses

§ 47-2-50. Funds in Which Assets of the Retirement System to Be Held - All the assets of the retirement system shall be credited,...

§ 47-2-51. Annuity Savings Fund and Employee Contributions; Deductions; Effect of Default With Respect to Employer Contributions; Payments, Withdrawal, or Transfer of Funds - History. Ga. L. 1949, p. 138, § 8; Ga. L....

§ 47-2-51.1. Supplemental Guaranteed Lifetime Income Annuities - History. Code 1981, § 47-2-51.1 , enacted by Ga. L....

§ 47-2-52. Employer’s Duty to Deduct and Report Employee Contributions; Duty of Chief Fiscal Officer to Remit Employee Contributions; Effect of Failure to Comply - Each employer responsible for the payment of compensation to contributing...

§ 47-2-53. Effect of Failure of Any Employee, Employer, or Reporting Official to Make Contributions or to Make Reports With Respect to Employment and Membership - Any other provisions of law to the contrary notwithstanding, if...

§ 47-2-54. Payment of State Employee Contributions on Behalf of Employees; Inclusion of Contributions in Compensation for Determining Benefits; Adjustment in Compensation of State Employees; “Pick-Up” Contributions - History. Ga. L. 1980, p. 925, § 3; Ga. L....

§ 47-2-55. Pension Accumulation Fund; Purposes; Employer Contributions; Crediting of Interest and Dividends Earned on Funds of the Retirement System - The pension accumulation fund shall be the fund in which...

§ 47-2-56. Maintenance of Annuity and Pension Reserves and Payment of Benefits Under This Chapter as Obligations of the Pension Accumulation Fund; Permissible Uses of Assets of the Fund - The maintenance of annuity reserves and pension reserves, the crediting...

§ 47-2-57. Certification of Normal Cost and Unfunded Accrued Liability Contribution Rates to Employers; Provision in Employer’s Budget for Employer Contributions - On or before June 1 of each year, the normal...

§ 47-2-59. Effective Date of Chapter; Effect of Budget Appropriations on Obligation of State Agency or Other Employer to Make Contributions - This chapter shall become effective on February 3, 1949, but...

§ 47-2-60. Expense Fund; Purposes - The expense fund shall be the fund to which shall...

Article 4 - Membership in the Retirement System

§ 47-2-70. Determination of Membership; Termination of Membership - History. Ga. L. 1949, p. 138, § 3; Ga. L....

§ 47-2-70.1. Employees of New State Agencies - History. Code 1981, § 47-2-70.1 , enacted by Ga. L....

§ 47-2-71. Membership in Employees’ Social Security Coverage Group - History. Ga. L. 1956, p. 54, § 6; Ga. L....

§ 47-2-72. Procedure for Electing Not to Become a Member - Any other provision of this article to the contrary notwithstanding,...

§ 47-2-73. Election of Retirement System by Members of Georgia Judicial Retirement System; Effect of Subsequent Legislation - History. Code 1981, § 47-2-73 , enacted by Ga. L....

Article 5 - Service Creditable Toward Retirement Benefits

§ 47-2-90. Rules and Regulations With Regard to Credit for Service; Credit for Service in the Georgia National Guard, Georgia State Guard, and General Assembly - History. Ga. L. 1949, p. 138, § 4; Ga. L....

§ 47-2-91. Credit for Accumulations of Forfeited Annual and Sick Leave - History. Ga. L. 1974, p. 1451, § 1; Ga. L....

§ 47-2-92. Reestablishment of Service Credit After Withdrawal of Accumulated Contributions From This Retirement System or the Teachers Retirement System of Georgia; Payments Required to Obtain Credit - Any present member who has withdrawn accumulated contributions from either...

§ 47-2-93. Credit for Service Rendered After December 31, 1953, by Persons Who Were Not Members at the Time; Payments Required to Obtain Credit - Any other provisions of this law to the contrary notwithstanding,...

§ 47-2-94. Service Credit Provided for Persons Whose Membership Was Terminated for Failure to Render at Least One Year of Service in a Five-Year Period - Any current member whose membership has previously been terminated because...

§ 47-2-96. Prior Service Credit; Payments Required to Obtain Credit - History. Code 1981, § 47-2-96 , enacted by Ga. L....

§ 47-2-98. Creditable Service for Member Who Was Officer or Employee of Georgia Housing and Finance Authority - History. Code 1981, § 47-2-98 , enacted by Ga. L....

§ 47-2-99. Applicability of Creditable Service Under Code Section 47-2-334 and Chapter 22 of This Title; Obtaining Service and Application for Creditable Service - History. Code 1981, § 47-2-99 , enacted by Ga. L....

§ 47-2-100. Additional Creditable Service - History. Code 1981, § 47-2-100 , enacted by Ga. L....

§ 47-2-101. Creditable Service for Prior Service as Member of Georgia Defined Contribution Plan - History. Code 1981, § 47-2-101 , enacted by Ga. L....

Article 6 - Retirement and Eligibility for a Retirement Allowance

§ 47-2-110. Retirement Ages; Application and Eligibility for a Retirement Allowance - History. Ga. L. 1949, p. 138, § 5; Ga. L....

§ 47-2-111. Persons Eligible to Retire at Age 55 - Any other provision of this chapter to the contrary notwithstanding,...

§ 47-2-112. Reemployment of Retired Members; Required Contributions From Employers; Suspension of Retirement Allowance - Such member shall not receive creditable service as a result...

Article 7 - Retirement Allowances, Disability Benefits, Spouses’ Benefits

§ 47-2-120. Retirement Allowances - History. Ga. L. 1949, p. 138, § 5; Ga. L....

§ 47-2-121. Optional Retirement Allowances - (e.1) When option two or three is elected and the...

§ 47-2-122. Vesting of Rights to a Retirement Allowance Despite Early Retirement; Retirement Allowance Payable to Such Persons - Except as provided in Article 2 of Chapter 1 of...

§ 47-2-123. Allowance Payable Upon Death, Disability, or Involuntary Separation From Employment; Restrictions on Separation for Disability; Restrictions on Entitlement to Involuntary Separation Benefits - An agency making an offer of alternative employment as provided...

§ 47-2-124. Eligibility for Benefits of Persons With at Least 95 Percent of Required Service Credit - Any member who is serving in the year which represents...

§ 47-2-125. Reexamination of Persons Receiving Disability Benefits; Effect of Refusal to Undergo Examination; Effect of Ability to Engage in Gainful Employment - History. Ga. L. 1949, p. 138, § 5; Ga. L....

§ 47-2-126. Restoration to Service of Disability Beneficiary - If a disability beneficiary is restored to service, the retirement...

§ 47-2-127. Applicable Ages for Computation of Benefits; Duration of Benefits - In the application of Code Sections 47-2-121, 47-2-123, 47-2-124, and...

§ 47-2-128. Survivors Benefit Coverage; Fund; Contributions - History. Ga. L. 1953, Jan.-Feb. Sess., p. 323, § 1;...

§ 47-2-129. Group Term Life Insurance Protection as Part of Survivors Benefits Program - The board of trustees may provide group term life insurance...

§ 47-2-130. Refund of Accumulated Contributions Upon Termination of Employment Other Than by Death or Retirement - If a member ceases to be an employee other than...

Article 8 - Provisions Applicable to Particular Groups of Employees

Part 1 - Persons Employed by the Armed Forces of the United States and Other Federal Agencies

§ 47-2-140. Credit for Transfer to a Federal Agency During a National Emergency; Retransfer to Employment Under Retirement System; Termination of Federal Employment - History. Ga. L. 1951, p. 394, § 3.

§ 47-2-141. Employer Contributions for Transfer to Federal Agency; Accumulated Pension Credits; Effect of Failure to Return to State Employment - History. Ga. L. 1951, p. 394, § 4; Ga. L....

Part 2 - Members and Employees of the General Assembly

§ 47-2-162. Eligibility of Persons Who Are Members of the General Assembly During or After January, 1962, for Survivors Benefits; Contributions for Such Coverage; Right to Decline Coverage - History. Ga. L. 1962, p. 54, § 3; Ga. L....

§ 47-2-163. Group Term Life Insurance for Members and Former Members of General Assembly; Contributions - Any other provisions of this chapter to the contrary notwithstanding,...

§ 47-2-164. Membership of Employees of the General Assembly; Contributions - History. Ga. L. 1956, p. 54, § 3.

§ 47-2-165. Effect on Retirement Allowances of Compensation, per Diem, Allowances, and Expenses Received as a Member of the General Assembly - Anything in this chapter to the contrary notwithstanding, the payment...

Part 3 - Teachers and Members of the Teachers Retirement System of Georgia

§ 47-2-181. Transfer of Service Credits and Accumulated Contributions From the Teachers Retirement System of Georgia to This Retirement System; Transfer of Funds - History. Ga. L. 1962, p. 54, § 8; Ga. L....

§ 47-2-182. Credit for Service to Certain Members of Local Retirement Systems - History. Code 1981, § 47-2-182 , enacted by Ga. L....

Part 3.1 - Transfer of Service Credits From Public School Employees Retirement System

§ 47-2-190. Transfer to Employees’ Retirement System of Georgia Prohibited - Any member who has service credits with the Public School...

Part 4 - Employees of Certain State Departments

§ 47-2-202. Eligibility for Membership of Officials and Employees of the Department of Audits and Accounts; Contributions - The officials and employees of the Department of Audits and...

§ 47-2-203. Membership of Certain Employees of the Administrative Office of the Courts of the Judicial Council of Georgia and the Council of Juvenile Court Judges; Contributions - History. Code 1981, § 47-2-203 , enacted by Ga. L....

§ 47-2-204. Members Subject to Provisions of Code Section 47-2-203 May Receive Credit for Prior Service - Any member subject to the provisions of Code Section 47-2-203...

Part 5 - Certain Law Enforcement Personnel

§ 47-2-220. Membership in Retirement System of Employees of the Department of Corrections; Contributions; Creditable Service; Eligibility for Survivors Benefits - History. Ga. L. 1961, p. 112, § 1; Ga. L....

§ 47-2-221. Disability Allowances Payable to Personnel for Certain Disabilities Arising in the Line of Duty - History. Ga. L. 1962, p. 152, § 1; Ga. L....

§ 47-2-222. Power to Increase Liability Contribution Rates for Certain Departments or Agencies; Transfer of Employees - Any other provisions of law to the contrary notwithstanding, the...

§ 47-2-223. Retirement Benefits for Those in Service in Uniform Division of the Department of Public Safety - History. Ga. L. 1949, p. 138, § 15; Ga. L....

§ 47-2-225. Creditable Service for Members With Prior Service as Narcotics Agents; Membership in Retirement System of Members Who Were Employed as Narcotics Agents - Any other provision of this chapter to the contrary notwithstanding,...

§ 47-2-226. Certain Law Enforcement Officers Permitted to Obtain Creditable Service in Retirement System Under Certain Conditions; “Law Enforcement Officer” Defined; Payment of Full Actuarial Value to Applicant - History. Code 1981, § 47-2-226 , enacted by Ga. L....

Part 6 - Justices of the Supreme Court, Judges of the Court of Appeals, and Their Employees

§ 47-2-240. Membership in Retirement System of Justices of Supreme Court; Appointment to Justice Emeritus of Supreme Court; Contributions; Creditable Service; Survivors Benefits - For purposes of this Code section, the terms “Justice Emeritus...

§ 47-2-241. Membership in Retirement System of Judges of Court of Appeals; Appointment to Judge Emeritus of Court of Appeals; Contributions; Creditable Service; Survivors Benefits - The provisions of this or any other law to the...

§ 47-2-242. Merit System of Personnel Administration for Officers and Employees of the Supreme Court; Membership in Retirement System; Contributions - All eligible officers and employees of the Supreme Court, except...

§ 47-2-243. Merit System of Personnel Administration for Officers and Employees of the Court of Appeals; Membership in Retirement System; Contributions - All eligible officers and employees of the Court of Appeals,...

§ 47-2-244. Optional Benefits Available to Appellate Court Judges; Notice of Election of Benefits; Eligibility for Benefits; Disability Benefits; Survivors Benefits - History. Ga. L. 1971, p. 99, § 1; Ga. L....

§ 47-2-245. Creditable Service for Secretaries of Appellate Court Judges, Superior Court Judges and District Attorneys for Certain Prior Services - History. Code 1981, § 47-2-245 , enacted by Ga. L....

Part 7 - Superior Court Judges, District Attorneys, Assistant District Attorneys, Employees of the Prosecuting Attorneys’ Council

§ 47-2-260. Continuation of Membership, Rights, and Benefits of Judges of Superior Courts and District Attorneys; Notice of Election to Continue Membership; Contributions - History. Ga. L. 1969, p. 829, § 1; Ga. L....

§ 47-2-262. Membership in Retirement System of Assistant District Attorneys and Employees of the Prosecuting Attorneys’ Council; Notice of Election to Become a Member; Contributions - History. Ga. L. 1978, p. 2173, § 22; Ga. L....

§ 47-2-263. Credit for Certain Past Service as an Assistant District Attorney or Employee of the Prosecuting Attorneys’ Council; Payment of Employee Contributions; Credit for Service as Full-Time Law Assistant - History. Ga. L. 1978, p. 2173, § 23; Ga. L....

§ 47-2-264. Membership in Retirement System of Secretaries Employed by Judges of Superior Courts and District Attorneys; Creditable Service; Contributions - History. Ga. L. 1975, p. 1506, § 5; Ga. L....

§ 47-2-264.1. Membership in Retirement System of Employees Paid by the Office of the District Attorney; Contributions; Creditable Service - History. Code 1981, § 47-2-264.1 , enacted by Ga. L....

§ 47-2-265. Membership in Retirement System of District Attorney Investigators - History. Code 1981, § 47-2-265 , enacted by Ga. L....

§ 47-2-266. Membership of Judicial Employees; Contributions - History. Code 1981, § 47-2-266 , enacted by Ga. L....

§ 47-2-267. Membership of Employees of District Attorneys; Contributions - Except as provided in Code Section 47-2-265, each full-time employee...

Part 8 - Employees of the Peace Officers’ Annuity and Benefit Fund

§ 47-2-280. Credit for Previous Service as an Employee of the Peace Officers’ Annuity and Benefit Fund; Contributions - Anything in this chapter to the contrary notwithstanding, any member...

Part 9 - Judges and Other Court Employees; Certain County Employees

§ 47-2-290. Judges, Solicitors, and Other Employees of State Courts Subject to Merit System; Membership in Retirement System; Contributions; Exemptions - History. Ga. L. 1953, Nov.-Dec. Sess., p. 305, §§ 1-5;...

§ 47-2-291. Prior Service as a Judge or Solicitor of a Court of Record - Prior service performed by a member as a judge or...

§ 47-2-292. Merit System of Personnel Administration for County Revenue Employees; Membership in Retirement System; Contributions; Credit for Prior Service - (a.1) Notwithstanding any other provision of this Code section, no...

§ 47-2-292.1. Tax Commissioners, Tax Collectors, and Tax Receivers and All Employees in Their Offices Employed on or After July 1, 2012, Ineligible for Membership in the Employees’ Retirement System of Georgia by Operation of Law - History. Code 1981, § 47-2-292.1 , enacted by Ga. L....

§ 47-2-293. Effect of Failure of State Court to Provide Means by Which Its Officials or Employees Can Become Members of the Retirement System - Notwithstanding any other provisions of this chapter, any state court...

§ 47-2-294. Limitation on Benefits Available to Persons Who Transferred to This Retirement System or Who Became Members Under Code Section 47-2-290 or 47-2-292 - Any other provisions of law to the contrary notwithstanding, only...

§ 47-2-295. Transfer From County Retirement System of Contributions Made as Juvenile Detention Facility Employee; Credit for Past Service; Payment of Contributions; Eligibility - History. Ga. L. 1980, p. 1544, § 2; Ga. L....

§ 47-2-295.1. Probation and Intake Officers of Department of Juvenile Justice - History. Code 1981, § 47-2-295.1 , enacted by Ga. L....

§ 47-2-295.2. County Juvenile Detention Employees Who Are Transferred Into Department - History. Code 1981, § 47-2-295.2 , enacted by Ga. L....

§ 47-2-296. County Probation System Employees - History. Code 1981, § 47-2-296 , enacted by Ga. L....

§ 47-2-297. Employees of County Boards or Departments of Health in Counties Having Population of 550,000 or More - History. Code 1981, § 47-2-297 , enacted by Ga. L....

§ 47-2-298. Employees of County Departments of Family and Children Services - History. Code 1981, § 47-2-298 , enacted by Ga. L....

Part 10 - Employees of Certain State Authorities and Commissions

§ 47-2-310. Merit System of Personnel Administration for Employees of Georgia Federal-State Shipping Point Inspection Service; Membership in Retirement System; Contributions; Creditable Service - History. Ga. L. 1975, p. 1494, § 1; Ga. L....

§ 47-2-312. Merit System of Personnel Administration for Employees of Georgia Agricultural Commodity Commissions; Membership in the Retirement System; Contributions; Creditable Service for Prior Employment - History. Ga. L. 1976, p. 481, § 1; Ga. L....

§ 47-2-313. Merit System of Personnel Administration for Officers and Employees of Jekyll Island—state Park Authority; Membership in Retirement System; Creditable Service; Contributions - All eligible officers and employees of the Jekyll Island—State Park...

§ 47-2-314. Membership in the Retirement System of Officers and Employees of the Geo. L. Smith Ii Georgia World Congress Center Authority; Creditable Service; Contributions - All officers and employees of the Geo. L. Smith II...

§ 47-2-315. Merit System of Personnel Administration for Officers and Employees of the Georgia Building Authority; Membership in the Retirement System; Contributions - All eligible officers and employees of the Georgia Building Authority...

§ 47-2-316. Membership in the Retirement System of Officers or Employees of Georgia Agricultural Exposition Authority - History. Code 1981, § 47-2-316 , enacted by Ga. L....

§ 47-2-318. Membership in the Retirement System of Officers and Employees of the Georgia Environmental Finance Authority; Creditable Service; Contributions - History. Code 1981, § 47-2-318 , enacted by Ga. L....

§ 47-2-320. Membership in Retirement System of Officers and Employees of Georgianet Authority; Creditable Service; Contributions - History. Code 1981, § 47-2-320 , enacted by Ga. L....

§ 47-2-321. Membership in the Retirement System of Officers and Employees of the Lake Lanier Islands Development Authority; Creditable Service; Contributions - History. Code 1981, § 47-2-321 , enacted by Ga. L....

§ 47-2-322. Membership in Retirement System of Officers and Employees of Georgia Music Hall of Fame Authority; Creditable Service; Contributions - History. Code 1981, § 47-2-322 , enacted by Ga. L....

§ 47-2-323. Membership in Retirement System of Employees of Georgia Public Defender Council; Creditable Service; Contributions - History. Code 1981, § 47-2-323 , enacted by Ga. L....

§ 47-2-324. Membership in Retirement System of Officers and Employees of the North Georgia Mountains Authority; Creditable Service; Contributions - History. Code 1981, § 47-2-324 , enacted by Ga. L....

§ 47-2-326. Georgia Rail Passenger Authority Retirement System; Membership; Contributions - History. Code 1981, § 47-2-326 , enacted by Ga. L....

§ 47-2-327. Employees of the State Road and Tollway Authority to Become Members of the Retirement System; Status; Employer and Employee Contributions - History. Code 1981, § 47-2-327 , enacted by Ga. L....

Article 9 - Miscellaneous Provisions

§ 47-2-330. Application of Other State Funded Pension or Retirement Programs to Members or Beneficiaries, Their Surviving Spouses, or Dependents - Except as otherwise specifically provided in this chapter, no program...

§ 47-2-331. Reporting of Employee Contributions for Federal and State Income Tax Purposes - Any other provisions of law to the contrary notwithstanding, all...

§ 47-2-332. Exemption of Rights and Benefits From Taxes, Legal Process, and Assignment of Retirement System Property as Public Property; Exemptions for Retirement System Property - History. Ga. L. 1949, p. 138, § 9; Ga. L....

§ 47-2-333. Attempts to Defraud the Retirement System by False Statements or Falsified Records; Adjustments of Erroneous Payments - History. Ga. L. 1949, p. 138, § 10.

§ 47-2-334. Service Retirement Allowance; Calculation; Employee Membership Contributions; Employer Contributions; Optional Membership; Conditions; Construction of Provision - History. Ga. L. 1982, p. 1163, § 2; Code 1981,...

Article 10 - Georgia State Employees’ Pension and Savings Plan

§ 47-2-350. Short Title - This article shall be known and may be cited as...

§ 47-2-351. “Member” Defined; Membership Optional; Calculation - History. Code 1981, § 47-2-351 , enacted by Ga. L....

§ 47-2-352. Employee and Employer Contributions - History. Code 1981, § 47-2-352 , enacted by Ga. L....

§ 47-2-353. Service Retirement Allowance - Every member subject to this article shall, upon becoming eligible...

§ 47-2-354. Conditions; Rights, Privileges, Obligations, and Duties - History. Code 1981, § 47-2-354 , enacted by Ga. L....

§ 47-2-355. Disability Retirement; Periodic Medical Examination and Review - An agency making an offer of alternative employment as provided...

§ 47-2-356. Death Allowances and Benefits - History. Code 1981, § 47-2-356 , enacted by Ga. L....

§ 47-2-357. Withdrawal; Employer Contributions; Vesting; Date of Election - Click to view Upon separation from service for greater than...

§ 47-2-358. Impact on Members of Employees’ Retirement System of Georgia on December 31, 2008 - This article shall not be construed and is not intended...

§ 47-2-359. Conflicting Provisions - The provisions of this article shall control over conflicting or...

§ 47-2-360. Administration - The board of trustees shall have the responsibility of administering...

Chapter 3 - Teachers Retirement System of Georgia

Article 1 - General Provisions

§ 47-3-1. Definitions - As used in this chapter, the term: (8.1) “Certified professional...

Article 2 - Creation, Administration, and Management of the Assets of the Retirement System

§ 47-3-20. Creation and Management of the Teachers Retirement System of Georgia; Its Powers and Privileges; Name Under Which Business Transacted - A retirement system is established for the purpose of providing...

§ 47-3-21. Creation and Membership of Board of Trustees; Filling of Vacancies; per Diem, Expenses, and Oath of Office; Quorum; Creation, Membership, and Duties of Teachers Retirement System Nomination Committee - History. Ga. L. 1943, p. 640, § 6; Ga. L....

§ 47-3-22. Election of Chairman and Executive Director of the Board of Trustees; Payments by Executive Director of Retirement System Funds; Surety Bond Required of Executive Director - History. Ga. L. 1943, p. 640, §§ 6, 7; Ga....

§ 47-3-23. Designation and Duties of an Actuary for the Board of Trustees; Periodic Actuarial Investigation and Recommendations; Calculation Tables and Regular Interest Rate; Annual Valuation - History. Ga. L. 1943, p. 640, § 6; Ga. L....

§ 47-3-24. Legal Adviser of the Board of Trustees - The Attorney General shall be the legal adviser of the...

§ 47-3-25. Medical Board; Designation; Duties Regarding Medical Examinations Required Under This Chapter - The board of trustees shall designate a medical board of...

§ 47-3-26. Powers and Duties of the Board of Trustees Generally - History. Ga. L. 1943, p. 640, § 6.

§ 47-3-27. Investment Powers; Power to Maintain Cash on Deposit for Payments Under the Retirement System; Personal Interests in Investments Prohibited - History. Ga. L. 1943, p. 640, § 7; Ga. L....

§ 47-3-28. Rights Exempted From Levy and Sale, Garnishment, and Other Process; Assignability; Exemptions for Other Retirement Systems; Assets and Investments and Their Transfer or Sale Exempted - History. Ga. L. 1943, p. 640, § 10; Ga. L....

§ 47-3-29. Deduction of Membership Dues of Nonprofit Organizations From Benefit Payments - History. Code 1981, § 47-3-29 , enacted by Ga. L....

Article 3 - Employee and Employer Contributions; Creation of Funds for Contributions, Benefits, and Administrative Expenses

§ 47-3-40. Funds in Which Assets of the Retirement System Are to Be Held - All of the assets of the retirement system shall be...

§ 47-3-41. Annuity Savings Fund Generally - History. Ga. L. 1943, p. 640, § 8; Ga. L....

§ 47-3-41.1. Payment of Employee Contributions by Employers; Mandatory Nature; Vesting - History. Code 1981, § 47-3-41.1 , enacted by Ga. L....

§ 47-3-42. Employer’s Duty to Deduct, Collect, and Remit Employee Contributions; Effect of Failure to Deduct, Collect, and Remit Such Contributions - History. Ga. L. 1947, p. 1155, §§ 1, 2; Ga....

§ 47-3-43. Pension Accumulation Fund Generally - The pension accumulation fund shall be the fund in which...

§ 47-3-44. Crediting to Pension Accumulation Fund; Annual Transfer From Pension Accumulation Fund to Provide Regular Interest - All interest and dividends earned on the funds of the...

§ 47-3-45. Obligations of the Pension Accumulation Fund; Permissible Uses of the Assets of the Pension Accumulation Fund and of Income, Interest, and Dividends - The maintenance of annuity reserves and pension reserves of the...

§ 47-3-46. Date on Which Contributions to the Retirement System Are to Commence - No contributions to the retirement system shall be made by...

§ 47-3-47. Purpose of the Expense Fund - The expense fund shall be the fund to which shall...

§ 47-3-48. Certification to Employers of Normal and Accrued Liability Contribution Rates; Estimates by Employers of Contributions for Coming Year; Requests for Appropriations - Thirty days prior to the time the State Board of...

§ 47-3-49. Effective Date of Chapter; Effect of Appropriation of Funds on the Obligation to Make Employee and Employer Contributions to the Retirement System - This chapter shall become effective on March 19, 1943, but...

Article 4 - Membership in the Retirement System

§ 47-3-60. Eligibility; Termination; Leaves of Absence; Service Credit for Postgraduate Study; Transfer of Service Credit - (e.1) A member who has not withdrawn the member’s contributions...

§ 47-3-62. Membership of Visiting Teachers and Attendance Officers Employed in Lieu of Visiting Teachers - History. Ga. L. 1945, p. 343, § 8; Ga. L....

§ 47-3-63. Membership of Full-Time Public School Support Personnel; Employee and Employer Contributions; Creditable Service - History. Ga. L. 1976, p. 577, § 4; Ga. L....

§ 47-3-65. Membership, Rights, and Benefits in Local Retirement Funds - Except as otherwise provided by paragraph (5) of subsection (e)...

§ 47-3-66. Membership of Teachers Who Are Employed by Independent School Systems; Creditable Service - History. Ga. L. 1979, p. 1196, § 1; Ga. L....

§ 47-3-67. Membership of Teachers Who Are Employed by Certain County School Systems; Transfer From Local Retirement Fund; Creditable Service; Contributions - (d.1) Until such time as the rate of employee contribution...

§ 47-3-68. Membership of Eligible University System Employees - History. Code 1981, § 47-3-68 , enacted by Ga. L....

Article 5 - Service Creditable Toward Retirement Benefits

§ 47-3-80. Power of the Board of Trustees to Determine Which Service Is Creditable Service - The board of trustees shall fix and determine by appropriate...

§ 47-3-81. Transfer of Service Credits From Employees’ Retirement System of Georgia; Limitations; Additional Contributions or Adjustments Required - History. Ga. L. 1962, p. 723, § 16; Ga. L....

§ 47-3-82. Reestablishment of Creditable Service by Persons Who Have Withdrawn Their Contributions - History. Ga. L. 1980, p. 828, § 1; Ga. L....

§ 47-3-83. Service Credit for Active Duty Service in the Armed Forces of the United States; Limitations on Credit for Such Service if Used to Obtain Other State or Federal Retirement Benefits - History. Ga. L. 1962, p. 723, § 14; Ga. L....

§ 47-3-84. Credit for Service Rendered by Members Who Have Breaks in Membership; Payments Required to Obtain Such Credit - Any provision of this chapter to the contrary notwithstanding, any...

§ 47-3-84.1. Certain Former Members of the System Who Have Not Withdrawn Contributions - History. Code 1981, § 47-3-84.1 , enacted by Ga. L....

§ 47-3-85. Credit for Service by Former Member of Employees’ Retirement System of Georgia Who Withdrew Contributions; Credit for Service Before That Retirement System Established - History. Ga. L. 1968, p. 1405, § 1; Ga. L....

§ 47-3-86. Issuance of a Prior Service Certificate; Evidentiary Effect of Such Certificate; Credit for Prior Service Rendered by Members Who Previously Elected Nonmembership - History. Ga. L. 1943, p. 640, § 4; Ga. L....

§ 47-3-87.1. Credit for Service Rendered in Independent School System Prior To, but Not Later Than, June 30, 1979 - History. Ga. L. 1982, p. 1192, § 1; Code 1981,...

§ 47-3-88. Credit for Service Rendered to a Local School System by Persons Who Became Members on or After April 1, 1966; Payments Required in Order to Obtain Such Credit - Any other provision of this or any other law to...

§ 47-3-89. Credit for Service Rendered in Governmentally Supported or Operated Schools Other Than Public Schools in Georgia; Payments Required to Obtain Credit for Such Service - History. Ga. L. 1957, p. 508, § 1; Ga. L....

§ 47-3-90. Absence From Employment Because of Pregnancy - History. Code 1981, § 47-3-90 , enacted by Ga. L....

§ 47-3-91. Credit for Service for Visiting Scholars - History. Code 1981, § 47-3-91 , enacted by Ga. L....

§ 47-3-92. Absence From Employment Because of Sick Leave; Creditable Service - History. Code 1981, § 47-3-92 , enacted by Ga. L....

§ 47-3-93. Additional Creditable Service for Members With at Least 25 Years of Creditable Service - Such application and payment must be made in conjunction with...

§ 47-3-95. Credit for Service in Private Schools - A member who has completed at least five consecutive years...

Article 6 - Retirement and Eligibility for Retirement Allowances

§ 47-3-100. Service Which Is Creditable Toward a Retirement Allowance - The retirement allowance of a member shall be based on...

§ 47-3-101. Eligibility and Application for Retirement; Retirement Age; Duration of Benefits Paid to a Retired Member; Payment to Maintain Teachers Retirement System - History. Ga. L. 1943, p. 640, § 5; Ga. L....

§ 47-3-102. Early Retirement After 30 Years’ Service; Time for Application; Payment by Member of Actuarial Cost - History. Code 1981, § 47-3-102 , enacted by Ga. L....

Article 7 - Retirement Allowances, Disability Benefits, and Spouses’ Benefits

§ 47-3-120. Allowance on Service Retirement; Minimum Retirement Allowance; Reduced Allowance; Increase; Computation of Average Compensation - (a.1) The minimum allowance to be received by any member...

§ 47-3-121. Optional Retirement Allowances; Election of Such Options; Revocation of Election; Effect of Divorce - (e.1) Option five shall consist of a reduced retirement allowance...

§ 47-3-122. Eligibility and Application for Disability Benefits; Amount of Disability Benefits; Reexamination of Recipients; Reduction - (a.1) If the board of trustees determines by clear and...

§ 47-3-123. Benefits Payable Upon the Death of a Member Before Retirement - The benefit to which the beneficiary is entitled shall depend...

§ 47-3-124. Application of Minimum Retirement Allowances to Persons Who Retired Pursuant to County, Municipal, or Local Board of Education Retirement or Pension Systems - History. Ga. L. 1974, p. 1139, § 1; Ga. L....

§ 47-3-125. Application of Increases in Retirement Benefits to Persons Who Retired Pursuant to County, Municipal, or Local Board of Education Retirement or Pension Systems - On and after July 1, 1980, and to the extent...

§ 47-3-126. Postretirement Benefit Adjustments - The board of trustees is authorized to adopt a method...

§ 47-3-126.1. Postretirement Benefit Adjustments Effective July 1, 1984 - Click to view Time of Retirement Percentage Increase Prior to...

§ 47-3-126.2. Postretirement Benefit Adjustments Effective July 1, 1986 - History. Code 1981, § 47-3-126.2 , enacted by Ga. L....

§ 47-3-126.3. Postretirement Benefit Adjustments - Click to view Time of Retirement Percentage Increase Prior to...

§ 47-3-126.4. Postretirement Benefit for Beneficiary - Click to view Time of Retirement Percentage Increase Prior to...

§ 47-3-127. Effect of Restoration to Service on Retirement Allowances; Creditable Service After Restoration to Service - If the returning beneficiary fails to elect either choice, his...

§ 47-3-127.1. Full-Time Employment of Beneficiaries Permitted Under Limited Conditions; Required Employer Contributions; Areas of Highest Need - History. Code 1981, § 47-3-127.1 , enacted by Ga. L....

§ 47-3-128. Payment of Accumulated Contributions Upon Request After Termination of Membership; Payment of Taxable Portion to Eligible Retirement Plan - If a person’s membership ceases other than by death or...

§ 47-3-129. Rights When Retire Before 60 With Ten Years of Service or 20 Years Before 1954; Reestablishment of Credits Earned Before That Retirement - History. Ga. L. 1958, p. 690, § 1; Ga. L....

§ 47-3-130. Commencement of Benefits Under This Retirement System; Retirement After January 1, 1943, but Before the Commencement Date - No member shall retire or receive benefits under this retirement...

Article 8 - Miscellaneous Provisions

§ 47-3-140. Application of Other State Funded Pension or Retirement Benefits to Members and Beneficiaries of This Retirement System - Except as specifically provided in this chapter, no other provision...

§ 47-3-141. Attempts to Defraud the Retirement System by Means of False Statements or Falsified Records; Adjustment of Erroneous Payments - History. Ga. L. 1943, p. 640, § 11.

§ 47-3-142. Rights and Benefits of Persons Convicted of Murder, Voluntary Manslaughter, or Conspiracy to Commit Either Upon a Member or Retiree - No person who commits or conspires to commit the murder...

Chapter 4 - Public School Employees Retirement System

Article 1 - General Provisions

§ 47-4-1. Short Title - This chapter shall be known and may be cited as...

§ 47-4-2. Definitions - As used in this chapter, the term: History. Ga. L....

Article 2 - Creation, Administration, and Management of the Assets of the Retirement System

§ 47-4-20. Creation and Administration of the Retirement System; Corporate Powers and Privileges; Rights in Actions; Name Under Which Retirement System Business Shall Be Transacted - There is created a retirement system which shall be placed...

§ 47-4-21. Creation and Administration of the Retirement Fund - There is created the Public School Employees Retirement Fund, which...

§ 47-4-22. Membership of the Board; Expenses and per Diem; Quorum for the Transaction of Business; Chairman, Secretary, and Treasurer of the Board - History. Ga. L. 1969, p. 998, § 11; Ga. L....

§ 47-4-23. Exemption of Members of the Board From Liability for Their Acts, Omissions, and Conduct; Indemnification of Members of the Board - The members of the board, and each of them, shall...

§ 47-4-24. Legal Adviser of the Board - The Attorney General shall be the legal adviser of the...

§ 47-4-25. Powers and Duties of the Board - History. Ga. L. 1969, p. 998, § 13.

§ 47-4-26. Power of Board Over Funds; Special Account for Deposit of Funds and Payment of Benefits and Expenses; Investment Powers; Power to Employ Agents - History. Ga. L. 1969, p. 998, § 12; Ga. L....

§ 47-4-27. Power of Board to Take, Hold, and Invest Any Gift, Grant, or Bequest - The board may take any gift, grant, or bequest, any...

§ 47-4-28. Duty of Board to Keep Records of Accounts in Granting Benefits and Records of the Operations of the Board; Annual Financial Statement to the General Assembly - The board shall keep permanent records of all its accounts...

§ 47-4-29. Appropriations for Employer Contributions; Creation of an Expense Fund; Payment Prior to Commencement Date of Employer Contributions and Expenses of Retirement System - History. Ga. L. 1969, p. 998, § 19.

§ 47-4-30. Plan Year Designated - For purposes of complying with federal Internal Revenue Service rules...

Article 3 - Membership in the Retirement System

§ 47-4-40. Eligibility; Leaves of Absence; Termination; Transfer of Service Credits - History. Ga. L. 1969, p. 998, § 4; Ga. L....

§ 47-4-41. Membership of Persons Employed by Local Units of Administration Which Operate Local Retirement Systems - History. Ga. L. 1969, p. 998, § 18; Ga. L....

Article 4 - Employee and Employer Contributions to the Retirement System

§ 47-4-60. Amount of Contributions; Manner of Payment - History. Ga. L. 1969, p. 998, § 10; Ga. L....

§ 47-4-61. Date for Start of Employee Contributions - No public school employee shall be obligated to make employee...

Article 5 - Service Creditable Toward Retirement

§ 47-4-80. Determination of Membership Service; Prior Service Credit and Prior Service Certificate; Creditable Service; Credit for Membership in Teachers Retirement System - History. Ga. L. 1969, p. 998, § 5; Ga. L....

§ 47-4-81. Effect of Appropriations on Credit for Prior Service - Any provision of this chapter to the contrary notwithstanding, no...

Article 6 - Retirement, Retirement Allowances, and Disability Benefits

§ 47-4-100. Normal, Early, and Delayed Retirement; Vesting of Right to a Retirement Benefit - History. Ga. L. 1969, p. 998, § 6; Ga. L....

§ 47-4-101. Retirement Benefits Payable Upon Normal, Early, or Delayed Retirement - History. Ga. L. 1969, p. 998, § 7; Ga. L....

§ 47-4-102. Optional Retirement Benefits - History. Ga. L. 1969, p. 998, § 8; Ga. L....

§ 47-4-103. Disability Retirement Benefits; Determination of Disability - Any member who obtains a minimum of 15 years of...

§ 47-4-104. Benefits Payable Upon the Death of a Member; Refunds to Members Whose Employment Has Been Terminated - History. Ga. L. 1969, p. 998, § 9; Ga. L....

§ 47-4-105. Postretirement Benefit Adjustments - The board is authorized to grant postretirement benefit adjustments from...

§ 47-4-106. Return to Public Service of Retired Member - History. Code 1981, § 47-4-106 , enacted by Ga. L....

Article 7 - Miscellaneous Provisions

§ 47-4-120. Exemption of Rights and Benefits From State and Local Taxes and From Legal Process; Restriction on Assignability - The right to a retirement benefit, return of contributions, any...

§ 47-4-121. Attempts to Defraud the Retirement System by Means of False Statements or Falsified Records; Adjustment of Erroneous Payments - History. Ga. L. 1969, p. 998, §§ 21, 22.

Chapter 5 - Georgia Municipal Employees Benefit System

Article 1 - General Provisions

§ 47-5-1. Legislative Intent; Construction of This Chapter - History. Ga. L. 1965, p. 421, § 1; Ga. L....

§ 47-5-2. Definitions - As used in this chapter, the term: History. Ga. L....

Article 2 - Administration and Management of the Assets of the Benefit System

§ 47-5-20. Creation of Board of Trustees - There is created a public corporation of this state to...

§ 47-5-21. Membership of Board - History. Ga. L. 1965, p. 421, §§ 4-6; Ga. L....

§ 47-5-22. Officers of the Board of Trustees; Election; Merger of Offices of Secretary and Treasurer; Compensation of the Secretary and Treasurer; Treasurer’s Performance Bond - At its first meeting following July 1 in each year,...

§ 47-5-23. Powers of the Board of Trustees Generally - The board of trustees shall have the following specific powers,...

§ 47-5-24. Powers of Board With Regard to Funds Held by It - History. Ga. L. 1965, p. 421, §§ 15-17, 24; Ga....

§ 47-5-25. Valuation of Assets of the Retirement System - The board of trustees shall prescribe in its bylaws the...

§ 47-5-26. Duty of Board of Trustees to File an Annual Financial Report With Each Member Employer; Filing of Objections to Transactions Shown in Such Report - The board of trustees shall file with each member employer...

§ 47-5-27. Payment of Administrative Expenses of the Board of Trustees; Allocation of Expenses Among Member Municipalities - The administrative expenses of the board of trustees, including all...

§ 47-5-28. Accounts for Participating Employees, Member Employers, and as Otherwise Required; Authorization of Funds; Commingling Restriction - History. Ga. L. 1965, p. 421, § 18; Ga. L....

§ 47-5-29. Periodic Determination of Principal and Income of the Funds; Periodic Merger of Principal and Income; Method for Determination of Principal Value of Each Unit of Funds - History. Ga. L. 1965, p. 421, §§ 19, 20; Ga....

§ 47-5-30. Periodic Audit of the Accounts of the Board of Trustees; Contents and Availability of Report of Such Audit; Standard of Care in Conduct of the Audit and Liability of Auditors - History. Ga. L. 1965, p. 421, § 21; Ga. L....

Article 3 - Retirement Plans

§ 47-5-40. Power of Employers to Establish Retirement Plans; Benefits Under Such Plans; Power to Implement Such Plans by Contract; Financing of Such Plans - History. Code 1981, § 47-5-40 , enacted by Ga. L....

§ 47-5-41. Establishment and Use of Master Plans - History. Code 1981, § 47-5-41 , enacted by Ga. L....

§ 47-5-42. Provisions of Contracts and Plans - History. Code 1981, § 47-5-42 , enacted by Ga. L....

§ 47-5-43. Provisions for Early and Normal Retirement Ages - Each member employer may provide in its plan for early...

§ 47-5-44. Credit for Prior Service - Each member employer that has adopted a plan providing retirement...

§ 47-5-45. Uninterrupted Participation During Transfer From One Member Municipality to Another - The board of trustees may provide rules under which contracts...

§ 47-5-46. Transfer of Credits - Member employers which provide retirement benefits under a local or...

§ 47-5-47. Return of Contributions to Employee or Employee’s Estate - Except as otherwise provided with respect to the provision of...

Article 4 - Miscellaneous Provisions

§ 47-5-70. Creation of Debts of the State Under This Chapter - Nothing in this chapter shall create a debt of the...

§ 47-5-71. Exemption From Levy, Attachment, or Other Process of Funds Held by the Board of Trustees or for Its Account; Assignment of Benefits or Contracts Established Under This Chapter - Funds held by the board of trustees or for its...

§ 47-5-72. Exemption of Chapter From Regulation Under Title 33 - Except as otherwise specified in this chapter, the provision of...

Chapter 6 - Georgia Legislative Retirement System

Article 1 - General Provisions

§ 47-6-1. Definitions - As used in this chapter, the term: (7.1) “Presiding creditable...

Article 2 - Creation, Administration, and Management of the Assets of the Retirement System

§ 47-6-20. Creation and Administration of the Retirement System; Commencement of Operations; Corporate Powers and Privileges; Name in Which Retirement System to Transact Business - History. Ga. L. 1967, p. 259, § 2.

§ 47-6-21. Creation of the Office of Executive Secretary - There is created an office to be known as the...

§ 47-6-22. Powers and Duties of the Board of Trustees - History. Ga. L. 1967, p. 259, § 3; Ga. L....

§ 47-6-23. Investment Powers of Board; Members’ and Employees’ Dealings With Funds; Vouchers for Payments - History. Ga. L. 1967, p. 259, §§ 15, 16; Ga....

§ 47-6-24. Members’ Account; Accumulation Account; Crediting of Interest and Dividends - History. Ga. L. 1967, p. 259, § 17; Ga. L....

§ 47-6-25. Plan Year Designated - For purposes of complying with federal Internal Revenue Service rules...

Article 3 - Membership in the Retirement System

§ 47-6-40. Qualifications for Membership; Irrevocable Election for Certain Members of General Assembly; Membership of Persons Who Cease to Become Members Before Age 60; Termination of Membership; Application for Additional Creditable Service - provided, however, that no creditable service shall be granted or...

§ 47-6-42. State Contributions - After April 13, 1979, the contributions of the state under...

Article 4 - Employee and Employer Contributions to the Retirement System

§ 47-6-60. Employee Contributions to the Retirement System; Payment of Employee Contributions on Behalf of the Member; Additional Contributions - (a.1) On and after July 1, 2022, each member shall...

Article 5 - Service Creditable Toward Retirement

§ 47-6-70. Creditable Service - History. Ga. L. 1967, p. 259, § 5; Ga. L....

§ 47-6-70.1. Prior Service Credit for Military Service - Any member who served on active duty in the armed...

§ 47-6-70.2. Reestablishment of Creditable Service by Current Members Who Ceased Being Members of General Assembly and Who Withdrew Retirement Contributions - Any current member who had previously ceased to be a...

Article 6 - Retirement, Retirement Allowances, and Death Benefits

§ 47-6-80. Eligibility and Application for a Retirement Allowance; Early Retirement; Monthly Retirement Allowance; Amount of Retirement Allowance; Compliance With Federal Tax Laws; Increases in Retirement Allowance - (c.1) In lieu of the monthly service retirement allowance provided...

§ 47-6-81. Optional Retirement Allowances - History. Ga. L. 1967, p. 259, § 7; Ga. L....

§ 47-6-82. Manner in Which Retirement Allowances to Be Paid; Termination of Payments Upon Death - All retirement allowances shall be paid in monthly installments and...

§ 47-6-83. Payments Made Upon the Death of a Member, Upon Death of a Beneficiary Who Has Not Elected an Optional Retirement Allowance, or Upon Death of a Member Before Retirement - History. Ga. L. 1967, p. 259, § 10; Ga. L....

§ 47-6-84. Termination of Retirement Allowance Upon Return to Service; Retirement Benefits for Retired Members Returning to Service in the General Assembly; Board of Trustees to Be Notified Within 30 Days if Public Employer Employs Retired Plan Membe... - History. Ga. L. 1967, p. 259, § 11; Ga. L....

§ 47-6-85. Refund of Accumulated Contributions Upon Termination of Membership - Except as otherwise provided in Article 2 of Chapter 1...

Article 7 - Miscellaneous Provisions

§ 47-6-100. Exemption of Rights and Benefits From Taxation; Exemption From Legal Process; Assignability - The right of a person to a retirement allowance or...

§ 47-6-101. Attempts to Defraud the Retirement System by Means of False Statements or Falsified Records; Adjustment of Erroneous Payments - History. Ga. L. 1967, p. 259, § 19.

Chapter 7 - Georgia Firefighters’ Pension Fund

Article 1 - General Provisions

§ 47-7-1. Definitions - As used in this chapter, the term: The board may...

§ 47-7-2. Purpose of Fund; Legislative Intent - The fund is established as a voluntary pension system which...

Article 2 - Administration and Management of the Assets of the Fund

§ 47-7-20. Membership of the Board; Manner of Election; Compensation and Expenses - History. Ga. L. 1955, p. 339, § 2; Ga. L....

§ 47-7-21. Creation of the Office of Executive Director of the Board; Appointment of the Executive Director; Compensation; Bond - There is created the office of executive director of the...

§ 47-7-22. Legal Adviser to the Board - The Attorney General shall act as legal adviser to the...

§ 47-7-23. Powers and Duties of the Board Generally - History. Ga. L. 1955, p. 339, § 4; Ga. L....

§ 47-7-24. Power of the Board to Accept and Use Any Gift, Grant, or Bequest - The board may take or receive any gift, grant, or...

§ 47-7-25. Annual Audit of the Fund - The state auditor is directed to make an annual audit...

§ 47-7-26. Power of Board to Determine Eligibility for Membership or Retirement of Any Volunteer Firefighter Unable to Attend the Prescribed Number of Drills, Meetings, and Fires - Notwithstanding any provision in this chapter to the contrary, the...

§ 47-7-27. Power of Board to Grant Retirement Benefit Increases - Any such increase may be uniform or may vary in...

Article 3 - Membership in the Fund

§ 47-7-40. Eligibility to Apply for Membership; Transfer of Georgia Class Nine Fire Department Pension Fund - History. Ga. L. 1955, p. 339, § 5; Ga. L....

§ 47-7-41. Effect of Withdrawal of Contributions or Termination of Employment; Inactive Membership; Eligibility for Reinstatement; Credit for Time Spent on Leave of Absence and Resumption of Payments to Fund Upon Reinstatement as Active Member - History. Ga. L. 1956, p. 368, § 5; Ga. L....

§ 47-7-42. Application for Membership by Firemen and Volunteer Firemen Previously Not Members - Reserved. Repealed by Ga. L. 1987, p. 1040, § 3.

§ 47-7-43. Employees of the Fund - Notwithstanding any provision in this chapter to the contrary, each...

Article 4 - Financing the Fund

§ 47-7-60. Dues Required of Active Members; Effect of Failure to Pay Dues in Timely Manner; Suspended Membership - History. Ga. L. 1955, p. 339, § 5; Ga. L....

§ 47-7-61. Tax on Premiums Charged by Fire Insurance Companies for Certain Classes of Coverage; Exclusions; Penalty for Failure to Report and Pay Such Tax - History. Ga. L. 1955, p. 339, § 6; Ga. L....

Article 5 - Service Creditable Toward Retirement

§ 47-7-80. Transfer of Service Credits From One Fire Department to Another - A firefighter’s or volunteer firefighter’s length of service may be...

§ 47-7-81. Effect of Failure of Volunteer Fire Department to Hold Required Drills; Effect of Volunteer Firefighter’s Failure to Meet Attendance Requirements - A listing of Executive Orders issued in 2020 and 2021...

§ 47-7-82. Fire Department Employees Other Than Firefighters or Volunteer Firefighters - History. Code 1981, § 47-7-82 , enacted by Ga. L....

§ 47-7-83. Service Credit of Member Who Is Also Member of Peace Officers’ Annuity and Benefit Fund - No credit shall be given for service rendered after April...

§ 47-7-84. Credit for Prior Eligible Service by Persons Who Are Members as of September 1, 1992, or Who Applied for Membership on or Before That Date - provided, however, that such term shall not include a period...

§ 47-7-85. Credit for Prior Eligible Service by Persons Who Are Members as of July 1, 1998, or Become Members After That Date - History. Code 1981, § 47-7-85 , enacted by Ga. L....

§ 47-7-87. Credit for Prior Eligible Service; Requirements - History. Code 1981, § 47-7-87 , enacted by Ga. L....

§ 47-7-88. Impact of Active Duty Military Service Upon Receipt of Creditable Service Time - History. Code 1981, § 47-7-88 , enacted by Ga. L....

§ 47-7-89. Calculating Creditable Service Time - The board is authorized to calculate creditable service on a...

§ 47-7-90. Impact of Sentence of Confinement on Accrual of Creditable Service - A member shall not earn creditable service for any service...

Article 6 - Retirement, Retirement Allowances, Disability Benefits, and Death Benefits

§ 47-7-100. Eligibility for Full Pension Benefits; Eligibility for Partial Benefits; Optional Pension Benefits; Vesting of Rights to Pension Benefits; Early Retirement Provisions - Click to view The option available under this subsection may...

§ 47-7-101. Eligibility for Retirement Benefits; Withdrawal of Application for Benefits Before Approval; Reemployment - History. Ga. L. 1960, p. 991, § 3; Ga. L....

§ 47-7-102. Eligibility for Disability Benefits; Notice of Injury; Application for Benefits; Periodic Medical Examinations; Termination of Benefits; Action Contesting Determination of Board - Such benefit shall be payable from the beginning of the...

§ 47-7-103. Benefits Payable Upon Death; Failure to Designate Beneficiary - History. Ga. L. 1956, p. 368, § 6; Ga. L....

§ 47-7-104. Benefits Payable to Volunteer Firefighters Erroneously Found to Be Eligible for Such Benefits - Any other provisions of law to the contrary notwithstanding: shall...

§ 47-7-105. Refund of Contributions Upon Withdrawal From the Fund - Upon proper application and approval of the board, any member...

Article 7 - Miscellaneous Provisions

§ 47-7-120. Reduction of Benefits Upon Determination That Available Moneys Are Insufficient; Liability of Members of the Board for Such Reductions - If the moneys provided by this chapter are not sufficient...

§ 47-7-121. Vesting of Rights to Benefits - Benefits under this chapter shall be subject to future legislative...

§ 47-7-122. Exemption of Benefits Under This Chapter From Garnishment, Attachment, or Other Process; Exemption From Taxation; Assignment of Such Benefits - Benefits under this chapter shall not be subject to attachment,...

§ 47-7-123. Exemption of Assets of the Board From Taxation - The assets of the board, whether in the form of...

§ 47-7-124. Disposition of Funds Abandoned by Members Separated From the Service; Notice; Limitation on Asserting Certain Claims; Venue - History. Code 1981, § 47-7-124 , enacted by Ga. L....

§ 47-7-125. Availability of Records of Local Departments to Board; Confidentiality - Upon request, an authorized representative of the board shall have...

§ 47-7-126. Penalty for False Statements or Falsified Records; Correction of Errors by the Board - the board may order that such person shall forfeit all...

Chapter 8 - Superior Court Judges Retirement Fund of Georgia; Senior Judges (Emeritus)

Article 1 - Creation, Administration, and Management of the Assets of the Fund

§ 47-8-1. Creation of the Office of Senior Judge of the Superior Courts - There is created the office of senior judge of the...

§ 47-8-2. Creation of the Superior Court Judges Retirement Fund of Georgia; Trustees of the Fund; Payment to the Fund - There is created the Superior Court Judges Retirement Fund of...

§ 47-8-3. Power of Trustees to Make Rules and Regulations for Administration of the Fund - The trustees of this fund are authorized to make such...

§ 47-8-4. Power of Trustees to Invest Moneys of the Fund - The trustees of this fund shall have authority to invest...

§ 47-8-5. Annual Audit of the Fund - The state auditor is authorized to make an annual audit...

§ 47-8-6. Administration of the Fund - The trustees shall contract with the Employees’ Retirement System of...

Article 2 - Membership in and Contributions to the Fund

§ 47-8-20. Membership in the Fund; Effect of Contributions on Eligibility for Benefits and Participation in the Fund; Payment of Contributions for Service Rendered Before Becoming a Member - History. Ga. L. 1945, p. 362, § 9; Ga. L....

§ 47-8-21. When Payments Shall Be Made to the Fund - Judges making payments to the fund shall make their payments...

Article 3 - Eligibility for Appointment as Senior Judge

§ 47-8-40. Eligibility for Appointment to the Office of Senior Judge; Salary; Creditable Service - History. Ga. L. 1945, p. 362, § 2; Ga. L....

§ 47-8-41. Eligibility for Appointment as a Senior Judge or Retirement; Salary or Benefits; Creditable Service - History. Ga. L. 1945, p. 362, § 11; Ga. L....

§ 47-8-42. Eligibility for Retirement; Benefits - No judge shall be eligible for benefits under this chapter...

§ 47-8-43. Payments by Superior Court Judges to the Fund - History. Ga. L. 1950, p. 283, § 2; Ga. L....

§ 47-8-44. Payment of Contributions on Behalf of Superior Court Judges - History. Ga. L. 1980, p. 925, § 12.

§ 47-8-45. Credit for Service Rendered During the Year in Which a Superior Court Judge Would Become Eligible for Retirement and Appointment as a Senior Judge - In computing the number of years of service, wherever necessary...

Article 4 - Appointment as Senior Judge; Compensation and Duties

§ 47-8-60. Appointment to the Office of Senior Judge; Resignation From the Office of Superior Court Judge - The Governor shall appoint to the position of senior judge...

§ 47-8-61. Term of Office as Senior Judge; Power of Governor to Call Upon Senior Judges to Serve as Superior Court Judges - All persons appointed as senior judges under this chapter shall...

§ 47-8-62. Salaries Paid to Senior Judges - Except as otherwise provided, a senior judge shall receive from...

§ 47-8-63. Duties of Senior Judges Generally - It shall be the duty of the senior judges to...

§ 47-8-64. Service as Superior Court Judge; Compensation - Senior judges may serve as judges of the superior courts...

§ 47-8-65. Retention of Office as a Senior Judge Despite Nonresidency; Power to Preside as a Judge During the Period of Nonresidence - History. Ga. L. 1980, p. 458, § 1.

§ 47-8-67. Election of Survivors Benefits Coverage; Contributions Required for Such Coverage; Effect of Such Coverage on Appointment to the Office of Senior Judge; Amount of Survivors Benefits - History. Ga. L. 1968, p. 275, § 2; Ga. L....

§ 47-8-68. Withdrawal of Payments to the Fund; Effect on Right to Participate in the Fund - Any superior court judge may, after 30 days’ written notice...

§ 47-8-69. Withdrawal of Payments to the Fund by Superior Court Judges Who Have Been Disqualified or Resigned From Office; Payments Upon the Death of a Superior Court Judge - Any superior court judge who resigns or otherwise becomes disqualified...

Article 5 - Miscellaneous Provisions

§ 47-8-80. Effect of Sufficiency of the Fund on Payment of Retirement Benefits; Order of Liability for Payment of Benefits - The state shall pay benefits under this chapter to all...

Chapter 11 - Judges of the Probate Courts Retirement Fund of Georgia

Article 1 - General Provisions

§ 47-11-1. Definitions - As used in this chapter, the term: History. Code 1981,...

Article 2 - Creation, Administration, and Management of the Assets of the Fund

§ 47-11-20. Creation and Membership of Board of Commissioners; Appointment and Terms; Officers and Compensation; Vacancies - History. Ga. L. 1958, p. 185, § 1; Ga. L....

§ 47-11-21. Creation of Office of Secretary-Treasurer; Credit for Service Rendered; Retirement Benefits; Surety Bonds; Reports and Accounting - (b.1) The secretary-treasurer shall be paid retirement benefits upon retiring...

§ 47-11-22. Powers and Duties of the Board - Any such increase may be uniform or may vary in...

§ 47-11-23. Control of Funds; Special Account for Deposit and Payment; Powers Regarding Investments; Power to Employ Agents as Investment Advisers - History. Ga. L. 1958, p. 185, § 3; Ga. L....

§ 47-11-24. Power of Board to Take, Hold, and Invest Any Gift, Grant, or Bequest - The board may take, by gift, grant, or bequest, any...

§ 47-11-25. Duty of Board to Keep Records - The board shall keep permanent records of all persons who...

§ 47-11-26. Annual Audit; Power of State Auditor to Conduct Audit When He or She Sees Fit or at Request of the Governor - The state auditor is authorized and directed to make an...

Article 3 - Membership in and Contributions to the Fund

§ 47-11-40. Eligibility to Participate; Credit for Service Rendered; Requirements for Judges to Participate - Before any person shall be eligible to participate in the...

§ 47-11-41. Service Credit Not Allowed for Periods During Which Contributions Not Timely Paid - No member shall receive service credit for any month in...

§ 47-11-42. Suspension of Membership - Any member who has been in arrears in the payment...

§ 47-11-43. Obtaining Creditable Service - Any member who is active on July 1, 2016, may...

Article 4 - Revenues Collected From Fines and Fees

§ 47-11-50. Payment to Fund of a Portion of Fees Collected in Connection With Marriage Licenses; Duty to Record and Report Collection; Interest; Delinquent Payment; Penalties - History. Ga. L. 1958, p. 185, § 8; Ga. L....

§ 47-11-51. Payment to Fund of a Portion of Criminal and Quasi-Criminal Fines and Forfeited Bonds; Duty to Record and Report Collection; Penalties - History. Ga. L. 1958, p. 185, § 16; Ga. L....

Article 5 - Retirement Benefits and Refunds of Dues

§ 47-11-70. Eligibility and Application for Retirement Benefits; Early Retirement - History. Ga. L. 1958, p. 185, § 13; Ga. L....

§ 47-11-71. Amount of Retirement Benefits; Optional Retirement Benefits; Manner in Which Persons Not Eligible for Maximum Benefits at Retirement May Become Eligible - History. Ga. L. 1958, p. 185, § 10; Ga. L....

§ 47-11-71.1. Spouse’s Benefits; Options; Recalculation of Benefits Upon Election to Be Covered by This Code Section - whichever event occurs last, and which shall be equal to...

§ 47-11-72. Refund of Contributions Upon Termination of Office as Judge of the Probate Court and Waiver of Benefits; Interest on Dues Paid for Purposes of Computing Refunds to Deceased Members - History. Ga. L. 1958, p. 185, § 11; Ga. L....

§ 47-11-73. Retirement After Disability - Notwithstanding any other provisions of this chapter to the contrary,...

Article 6 - Miscellaneous Provisions

§ 47-11-90. Effect of Insufficiency of Funds on Payment of Retirement Benefits; Liability of Board for Such Insufficiencies - If the board determines that the funds derived from the...

§ 47-11-91. Exemption of Funds From Attachment, Garnishment, or Judgment; Assignability - None of the funds provided for in this chapter shall...

Chapter 12 - District Attorneys Emeritus and the District Attorneys Retirement Fund of Georgia

Article 1 - General Provisions

§ 47-12-1. Definitions - As used in this chapter, the term: History. Ga. L....

Article 2 - Creation, Administration, and Management of the Assets of the Fund

§ 47-12-20. Creation of the Office of District Attorney Emeritus - There is created the office of district attorney emeritus. History....

§ 47-12-21. Creation of the Fund; Membership of the Board of Trustees; Payments to the Fund - History. Ga. L. 1949, p. 780, § 7; Ga. L....

§ 47-12-22. Power of Board of Trustees to Make Rules and Regulations for the Administration of the Fund - The board of trustees is authorized to make such rules...

§ 47-12-23. Power of Board of Trustees to Invest Money Received Under This Chapter - The board of trustees shall have authority to invest any...

§ 47-12-24. Annual Audit of the Fund - The state auditor is authorized to make an annual audit...

§ 47-12-25. Administration of the Fund - The trustees shall contract with the Employees’ Retirement System of...

Article 3 - Membership in and Contributions to the Fund

§ 47-12-40. Eligibility to Participate in the Fund - All district attorneys of judicial circuits of this state who...

§ 47-12-41. Payments by District Attorneys Into the Fund - History. Ga. L. 1949, p. 780, § 9; Ga. L....

§ 47-12-42. Spouses’ Benefits Coverage; Payments Required for Such Coverage; Effect of Spouse’s Death, Divorce, or Remarriage - History. Ga. L. 1980, p. 939, § 1; Ga. L....

§ 47-12-43. Manner of Deduction of Payments to the Fund; Penalty for Late Payments; Payments Made on Behalf of the District Attorney - History. Ga. L. 1949, p. 780, § 10; Ga. L....

§ 47-12-44. Transfer of Membership and Contributions to the Employees’ Retirement System of Georgia; Payment of Additional State Contribution Upon Transfer - The board of trustees shall transfer to the Employees’ Retirement...

Article 4 - Eligibility for Appointment as District Attorney Emeritus

§ 47-12-60. Eligibility for Retirement From the Office of District Attorney and Appointment to the Office of District Attorney Emeritus - Except as otherwise provided by general law, any person who...

§ 47-12-61. Credit for Service Rendered as a Judge of a City Court From Which Appeals Can Be Taken Directly to the Court of Appeals; Payments Required in Order to Obtain Such Credit - In computing years of service as a district attorney for...

§ 47-12-62. Credit for Service Rendered as a Judge of a County Court From Which Appeals Can Be Taken Directly to the Court of Appeals; Payments Required in Order to Obtain Such Credit - In computing years of service as a district attorney for...

§ 47-12-63. Credit for Service Rendered as a Member of the General Assembly or as an Attorney for the State or an Authority Thereof; Payments Required in Order to Obtain Such Credit - In computing years of service as a district attorney for...

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Georgia Code Title 47 - Retirement and Pensions

Georgia Code
Title 47 - Retirement and Pensions