59-1319. APPROVED DOMESTIC RETIREMENT ORDERS — REQUIREMENTS. (1) An approved domestic retirement order must meet the following requirements:
(a) Clearly specify that such order applies to the retirement system;
(b) Clearly specify the effective date of the order, which is the date of divorce or the date of an earlier property settlement agreement incorporated into the initial divorce decree, the name, account number, date of birth, sex, and last known mailing address of the member and the name, date of birth, sex, and last known mailing address of the alternate payee covered by the order;
(c) Provide for a proportional reduction of the amount awarded to an alternate payee in the event that benefits available to the member are reduced by law;
(d) For benefits as defined in chapter 13, title 59, Idaho Code, for members who are not retired members: (i) clearly specify the amount or percentage of the member’s taxed and tax deferred accumulated contributions which are to be credited to the segregated account or the manner in which such amount or percentage is to be determined, and (ii) clearly specify the member’s months of credited service, either by specific amount or percentage, to be transferred by the retirement system to the segregated account or the manner in which such amount or percentage is to be determined. The months of credited service transferred to the alternate payee shall be proportional to the accumulated contributions attributable to such months of credited service. Months of credited service transferred shall be whole months and not partial months;
(e) For benefits as defined in chapter 13, title 59, Idaho Code, for retired members, clearly specify the amount or percentage of the member’s benefit being paid that the retirement system is to pay to the alternate payee, or the manner in which such amount or percentage is to be determined, and if the alternate payee is the member’s named contingent annuitant and is waiving all survivor benefits as the named contingent annuitant, clearly specify such waiver pursuant to this subsection; and
(f) For benefits as defined in chapter 14, title 72, Idaho Code, clearly specify the amount or percentage of the member’s benefit paid at the time of retirement which the retirement system is to pay to the alternate payee, or the manner in which such percentage is to be determined.
(2) An approved domestic retirement order cannot:
(a) Require the retirement system to provide any type or form of benefit or any option not otherwise provided under the retirement system;
(b) Require the retirement system to provide increased benefits determined on the basis of actuarial value;
(c) Require the payment of benefits to an alternate payee which are required to be paid to another alternate payee under another order previously determined to be an approved domestic retirement order or a court order entered prior to July 1, 1998;
(d) Require any action on the part of the retirement system contrary to its governing statutes or rules other than the direct payment of the benefit awarded to an alternate payee;
(e) Segregate or attempt to segregate the right to reinstate previous credited service as provided in section 59-1360, Idaho Code, unless such credited service has been fully reinstated by full payment of contributions and interest as provided in section 59-1360, Idaho Code;
(f) Purport to award to the alternate payee any future benefit increases that are provided or required by the legislature, except as provided in subsections (6) and (7) of section 59-1320, Idaho Code; or
(g) Require the payment of benefits to an alternate payee before the date on which the alternate payee attains the earliest retirement age under the retirement system. However, an alternate payee may take a lump sum distribution any time prior to receiving a lifetime annuity payment.
(3) In no event shall an approved domestic retirement order cause the retirement system to pay any benefit or any amount of benefit greater than would have been paid had the member’s account not been segregated.
(4) A party to any domestic retirement order issued prior to July 1, 1998, which distributes benefits defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, may move the court to modify such order to comply with the requirements of this section and section 59-1320, Idaho Code, provided that modifications be limited to issues related to the distribution of benefits defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, and that the value of the distribution is not materially changed.
(5) The alternate payee’s social security number shall be provided to the board before a domestic retirement order is approved under section 59-1320, Idaho Code, in a manner prescribed by the board.
History:
[59-1319, added 1998, ch. 22, sec. 3, p. 134; am. 1999, ch. 198, sec. 3, p. 514; am. 2000, ch. 13, sec. 3, p. 28; am. 2004, ch. 212, sec. 1, p. 638; am. 2004, ch. 328, sec. 1, p. 980.]
Structure Idaho Code
Title 59 - PUBLIC OFFICERS IN GENERAL
Chapter 13 - PUBLIC EMPLOYEE RETIREMENT SYSTEM
Section 59-1302 - DEFINITIONS.
Section 59-1303 - POLICE OFFICER MEMBER STATUS.
Section 59-1304 - RETIREMENT BOARD — APPOINTMENT.
Section 59-1305 - POWERS AND DUTIES OF BOARD — INDEMNIFICATION.
Section 59-1305A - CRIMINAL HISTORY CHECKS.
Section 59-1306 - CONFORMITY WITH FEDERAL TAX CODE TO MAINTAIN QUALIFIED PLAN TAX STATUS.
Section 59-1307 - AGREEMENTS WITH OTHER RETIREMENT SYSTEMS.
Section 59-1309 - ALLOCATION OF EXTRAORDINARY GAINS.
Section 59-1312 - SELECTION OF FUNDING AGENT(S) — INVESTMENT OF ASSETS — TAX EXEMPTION.
Section 59-1313 - TRUST AGREEMENT — AMENDED TO COMPLY WITH THIS CHAPTER.
Section 59-1314 - RULES — PROCEDURES FOR HEARINGS PRIOR TO APPEALS — APPEALS.
Section 59-1316 - MEMBER’S RETIREMENT RECORDS CONFIDENTIAL.
Section 59-1317 - RIGHTS TO BENEFITS INALIENABLE.
Section 59-1318 - RIGHTS IN ASSETS OF SYSTEM LIMITED.
Section 59-1319 - APPROVED DOMESTIC RETIREMENT ORDERS — REQUIREMENTS.
Section 59-1320 - APPROVED DOMESTIC RETIREMENT ORDERS — APPLICATION AND EFFECT.
Section 59-1322 - EMPLOYER CONTRIBUTIONS — AMOUNTS — RATES — AMORTIZATION.
Section 59-1324 - TRANSFER OF MONEYS FROM STATE COMMUNITY COLLEGE ACCOUNT.
Section 59-1325 - EMPLOYER REMITTANCE TO BOARD — COLLECTION OF DELINQUENCIES.
Section 59-1327 - MAKING A FALSE CLAIM — MISDEMEANOR.
Section 59-1328 - ADMINISTRATIVE PENALTIES FOR FAILURE TO COMPLY WITH REPORTING REQUIREMENTS.
Section 59-1329 - BOARD REGULATIONS.
Section 59-1331 - CONTRIBUTIONS.
Section 59-1332 - PICK UP OF EMPLOYEE CONTRIBUTIONS.
Section 59-1333 - CONTRIBUTIONS FROM EMPLOYEES.
Section 59-1334 - CONTRIBUTIONS — FROM POLICEMEN AND FIREFIGHTERS.
Section 59-1335 - CONTRIBUTIONS — FROM SCHOOL EMPLOYEES.
Section 59-1341 - CONDITIONS OF ELIGIBILITY FOR SERVICE RETIREMENT.
Section 59-1342 - COMPUTATION OF SERVICE RETIREMENT ALLOWANCES — MINIMUM BENEFITS.
Section 59-1343 - CONVERSION AND COMMUTATION OF CERTAIN PAYMENTS.
Section 59-1344 - TIME FOR PAYMENT OF SERVICE RETIREMENT OR EARLY RETIREMENT.
Section 59-1345 - VESTED MEMBER ELIGIBLE FOR EARLY RETIREMENT.
Section 59-1346 - COMPUTATION OF EARLY RETIREMENT ALLOWANCES.
Section 59-1350 - DEFERRAL OF EARLY RETIREMENT.
Section 59-1352 - ELIGIBILITY FOR DISABILITY RETIREMENT.
Section 59-1352A - PUBLIC SAFETY OFFICER PERMANENT DISABILITY BENEFIT.
Section 59-1352B - PUBLIC SAFETY OFFICER CATASTROPHIC LINE OF DUTY BENEFITS.
Section 59-1353 - COMPUTATION OF DISABILITY RETIREMENT ALLOWANCES.
Section 59-1354 - TIME FOR PAYMENT OF DISABILITY RETIREMENT ALLOWANCE.
Section 59-1354A - MEMBERS RECEIVING A DISABILITY RETIREMENT RETURNING TO WORK.
Section 59-1355 - POSTRETIREMENT ALLOWANCE ADJUSTMENTS.
Section 59-1356 - REEMPLOYMENT OF RETIRED MEMBERS.
Section 59-1358 - COMPUTATION OF SEPARATION BENEFITS.
Section 59-1359 - SEPARATION BENEFITS.
Section 59-1360 - CESSATION OF MEMBERSHIP — REINSTATEMENT.
Section 59-1361 - COMPUTATION OF DEATH BENEFITS — METHOD OF PAYMENT — OPTIONAL DEATH BENEFIT.
Section 59-1361A - PUBLIC SAFETY OFFICER DEATH BENEFITS.
Section 59-1362 - PURCHASE OF ACTIVE DUTY SERVICE IN THE ARMED FORCES.
Section 59-1363 - PURCHASE OF MEMBERSHIP SERVICE.
Section 59-1365 - VOLUNTARY UNUSED SICK LEAVE POOL.
Section 59-1381 - MERGER OF CITY SYSTEMS INTO STATE EMPLOYEE SYSTEM — DEFINITIONS.
Section 59-1382 - CITY ORDINANCE ELECTING MERGER — CONTRACT WITH BOARD.
Section 59-1384 - BENEFITS NOT REDUCED.
Section 59-1391 - DEFINITIONS.
Section 59-1393 - CONTRIBUTIONS.
Section 59-1394 - EXCESS COSTS — ADDITIONAL CONTRIBUTIONS.
Section 59-1395 - MEMBERSHIP RIGHTS AND DUTIES.
Section 59-1396 - LIMIT ON SEPARATION BENEFIT.
Section 59-1397 - BENEFITS PAYABLE.
Section 59-1398 - MEMBERSHIP IN SOCIAL SECURITY.
Section 59-1399 - COOPERATION OF STATE INSURANCE FUND.
Section 59-1399A - DIVESTMENT OF CERTAIN ASSETS RELATED TO RUSSIA.