Sec. 11. (a) A participant shall make contributions to this fund of six percent (6%) of each payment of salary received for services as judge or, after December 31, 2010, as a judge or full-time magistrate. However, the employer may elect to pay the contribution for the participant as a pickup under Section 414(h) of the Internal Revenue Code.
(b) Participants' contributions, other than participants' contributions paid by the employer, shall be deducted from the monthly salary of each participant by the auditor of state and by the county auditor and credited to the fund as provided in IC 33-38-6-21 and IC 33-38-6-22. After December 31, 2011, the auditor of state and the county auditor shall submit the contributions paid by or on behalf of a participant under subsection (a) by electronic funds transfer in accordance with IC 33-38-6-21.5. However, a contribution is not required:
(1) because of any salary received after the participant has contributed to the fund for twenty-two (22) years; or
(2) during any period that the participant is not serving as judge or, after December 31, 2010, as a judge or full-time magistrate.
[Pre-2004 Recodification Citation: 33-13-10.1-4.]
As added by P.L.98-2004, SEC.17. Amended by P.L.122-2008, SEC.15; P.L.13-2011, SEC.10.
Structure Indiana Code
Title 33. Courts and Court Officers
Chapter 8. 1985 Retirement, Disability, and Death System
33-38-8-1. Application of Chapter
33-38-8-2. "Americans With Disabilities Act"
33-38-8-6. "Internal Revenue Code"
33-38-8-10.5. Magistrate Election to Participate in Benefit System
33-38-8-12. Withdrawal of Participant From Fund
33-38-8-13. Retirement Benefits; Termination of Employment; Conditions
33-38-8-14. Retirement Benefits; Computation of Amount
33-38-8-16. Permanent Disability of Participants; Amount of Benefits
33-38-8-17. Death of Participant; Benefits of Surviving Spouse or Children
33-38-8-18. Death of Participant; Benefits of Dependent Children
33-38-8-19. Death of Participant; Payments When No Benefits Payable to Survivors
33-38-8-20. Maximum Annual Benefit Under Internal Revenue Code
33-38-8-21. Service Credit; Contributions for Service as Judge or Full-Time Magistrate
33-38-8-24. Cost of Living Adjustments Payable After December 31, 2007, and December 31, 2008
33-38-8-25. Cost of Living Adjustments for Certain Participants