Idaho Code
Chapter 14 - FIREMEN’S RETIREMENT FUND
Section 72-1435 - VOLUNTARY RETIREMENT — YEARS OF SERVICE DETERMINE PENSION BENEFIT.

72-1435. VOLUNTARY RETIREMENT — YEARS OF SERVICE DETERMINE PENSION BENEFIT. (1) Any Option I firefighter, as provided in section 72-1434, Idaho Code, who has had the contributions remitted as provided in sections 72-1431 and 72-1432, Idaho Code, for the same number of years as he claims for service as a paid firefighter in Idaho, may at his option retire, and upon retirement shall be paid from the public employee retirement account a monthly sum during the remainder of his life equal to:
(a) after twenty (20) years of service and contributions, forty percent (40%) of the average paid firefighter’s salary or wage; or
(b) after twenty-one (21) years of service and contributions, forty-five percent (45%) of the average paid firefighter’s salary or wage; or
(c) after twenty-two (22) years of service and contributions, fifty percent (50%) of the average paid firefighter’s salary or wage; or
(d) after twenty-three (23) years of service and contributions, fifty-five percent (55%) of the average paid firefighter’s salary or wage; or
(e) after twenty-four (24) years of service and contributions, sixty percent (60%) of the average paid firefighter’s salary or wage; or
(f) after twenty-five (25) years of service and contributions, sixty-five percent (65%) of the average paid firefighter’s salary or wage.
All benefit payments to Option I firefighters shall be based on the average paid firefighter’s salary or wage in this state as defined in section 72-1431, Idaho Code. Option I monthly benefit payments shall vary annually according to the determination of the cost of living adjustment as set forth in section 72-1471, Idaho Code.
(2) Any Option II firefighter, as provided in section 72-1434, Idaho Code, who has had the contributions remitted as provided in sections 72-1431 and 72-1432, Idaho Code, for the same number of years as he claims for service as a paid firefighter in Idaho, may at his option retire, and upon retirement shall be paid from the public employee retirement account a monthly sum during the remainder of his life equal to:
(a) after twenty (20) years of service and contributions, forty percent (40%) of his average salary or wage; or
(b) after twenty-one (21) years of service and contributions, forty-five percent (45%) of his average salary or wage; or
(c) after twenty-two (22) years of service and contributions, fifty percent (50%) of his average salary or wage; or
(d) after twenty-three (23) years of service and contributions, fifty-five percent (55%) of his average salary or wage; or
(e) after twenty-four (24) years of service and contributions, sixty percent (60%) of his average salary or wage; or
(f) after twenty-five (25) years of service and contributions, sixty-five percent (65%) of his average salary or wage.
All benefit payments to Option II firefighters shall be based on his average final compensation as defined in section 72-1404, Idaho Code. Option II monthly benefit payments shall vary annually according to the determination of the cost of living adjustment as set forth in section 72-1471, Idaho Code.

History:
[(72-1435) 1980, ch. 50, sec. 32, p. 95; am. 1990, ch. 211, sec. 5, p. 475; 1990, am. and redesignated, ch. 231, sec. 90, p. 654.]

Structure Idaho Code

Idaho Code

Title 72 - WORKER'S COMPENSATION AND RELATED LAWS -- INDUSTRIAL COMMISSION

Chapter 14 - FIREMEN’S RETIREMENT FUND

Section 72-1401 - PURPOSE OF CHAPTER.

Section 72-1402 - CONSTRUCTION.

Section 72-1403 - DEFINITIONS.

Section 72-1404 - AVERAGE FINAL COMPENSATION.

Section 72-1405 - POWERS AND DUTIES OF PUBLIC EMPLOYEE RETIREMENT BOARD.

Section 72-1406 - ADMINISTRATION OF PROVISIONS OF CHAPTER.

Section 72-1407 - POWER OF BOARD TO SUE AND BE SUED.

Section 72-1408 - POWER OF BOARD TO ENGAGE EMPLOYEES.

Section 72-1409 - EMPLOYMENT OF ATTORNEYS AND AGENTS.

Section 72-1410 - RISKS AUTHORIZED TO BE INSURED — PAYMENT OF PREMIUMS.

Section 72-1411 - LIABILITY OF BOARD.

Section 72-1421 - FUNDS — HOW USED.

Section 72-1422 - BENEFITS EXEMPT FROM EXECUTION — NOT ASSIGNABLE.

Section 72-1423 - FILING OF CLAIMS — PROCEDURE — JURISDICTION OF INDUSTRIAL COMMISSION.

Section 72-1424 - PRESENTATION OF FALSE CLAIM PENALIZED.

Section 72-1425 - WORKERS’ COMPENSATION LAW NOT REPEALED.

Section 72-1426 - RECORDS TO BE PUBLIC RECORDS.

Section 72-1429E - SURVIVING CHILD.

Section 72-1431 - CONTRIBUTION FROM FIREFIGHTERS — MANNER OF COLLECTION.

Section 72-1432 - PENSION FUND CONTRIBUTIONS BY CITIES AND FIRE DISTRICTS — REMITTANCES.

Section 72-1433 - FAILURE OF CITY OR FIRE DISTRICT TO MAKE PAYMENT — EFFECT.

Section 72-1434 - OPTIONAL PENSION AMOUNTS — OPTION I AND OPTION II.

Section 72-1435 - VOLUNTARY RETIREMENT — YEARS OF SERVICE DETERMINE PENSION BENEFIT.

Section 72-1441 - DATE OF PAYMENT.

Section 72-1442 - PENSION PAYMENT — MAXIMUM.

Section 72-1443 - ACCRUED PENSION PAYMENT — FIREFIGHTERS DISCONTINUING SERVICE PRIOR TO VOLUNTARY RETIREMENT.

Section 72-1444 - REFUND TO FIREFIGHTER TERMINATING EMPLOYMENT — REPAYMENT ON REEMPLOYMENT — CONVERSION OF CONTRIBUTIONS — PURCHASE OF SERVICE CREDITS.

Section 72-1445 - PENSION PAYMENT — RETIREMENT OF FIREFIGHTER INCAPACITATED IN THE PERFORMANCE OF DUTY.

Section 72-1446 - PENSION PAYMENT — RETIREMENT OF INCAPACITATED FIREFIGHTERS FOR NONSERVICE.

Section 72-1447 - PAYMENT OF PENSIONS — AMOUNT TO BE PAID — PARTIES ENTITLED THERETO.

Section 72-1451 - DISABILITY — REEXAMINATION — RETURN TO SERVICE.

Section 72-1452 - REVIEW OF DISABILITY.

Section 72-1461 - DEATH BENEFITS — SPOUSE AND THE SURVIVING CHILD OR CHILDREN OF FIREFIGHTER KILLED IN PERFORMANCE OF DUTY.

Section 72-1462 - DEATH BENEFITS — SPOUSE OF RETIRED FIREFIGHTER.

Section 72-1463 - DEATH BENEFITS — SURVIVING SPOUSE AND SURVIVING CHILD OR CHILDREN OF RETIRED FIREFIGHTER.

Section 72-1464 - DEATH BENEFITS — SURVIVING SPOUSE AND CHILDREN OF FIREFIGHTER DYING FROM CAUSES UNCONNECTED WITH DUTIES BUT DURING SERVICE AFTER FIVE YEARS.

Section 72-1465 - DEATH BENEFITS — SPOUSE AND CHILDREN OF FIREFIGHTER DYING FROM CAUSES UNCONNECTED WITH DUTIES BUT DURING SERVICE AFTER TWENTY-FIVE YEARS.

Section 72-1471 - COST OF LIVING ADJUSTMENT.

Section 72-1472 - SEPARABILITY.