Kansas Statutes
Article 49 - Public Employees Retirement Systems
74-4935a Option of certain employees to become members; entry date for members so electing; transfer of accumulations; conditions applicable to members who elect hereunder; final average salary, defined.

74-4935a. Option of certain employees to become members; entry date for members so electing; transfer of accumulations; conditions applicable to members who elect hereunder; final average salary, defined. (a) Any employee to which subpart (d) of subsection (4) of K.S.A. 74-4932 and amendments thereto applied on the day preceding the effective date of this act may become a member of the Kansas public employees retirement system on July 1, 1985, only by filing with the board of trustees of such system, on or before August 30, 1985, a written election to become a member of such system. Failure to file such written election shall be presumed to be an election not to become a member. Such election, whether to become a member or not to become a member, shall be irrevocable.
(b) For the purpose of employees who elect to become a member under subsection (a), the entry date of the participating employer shall be January 1, 1971. The board of education to which K.S.A. 72-1759 and amendments thereto applies shall on September 30, 1985, certify to the board of trustees of the Kansas public employees retirement system the years of service in such school district of each employee who elects to become a member under this section and the total amount of contributions of each such employee held by the retirement system of such school district on June 30, 1985. The board of education of such school district shall pay from the retirement fund of the school district to such board of trustees an amount equal to the aggregate of such total amounts of contributions and the aggregate of all such member's contributions during the quarter in which the election is made. Such amount shall be remitted in the form and manner prescribed by the system and shall take place at the same time the school district submits the quarterly report for the quarter in which the elections are made.
(c) Employees who become members under this section shall be granted prior service credit in accordance with the provisions of K.S.A. 74-4936 and amendments thereto, except for service after December 31, 1970, and before July 1, 1985. Such employees shall be granted participating service credit in accordance with the provisions of K.S.A. 74-4936 and amendments thereto for service from January 1, 1971, to June 30, 1985 and thereafter.
(d) Provisions of law applicable to employees who became members under K.S.A. 74-4935 and amendments thereto shall apply to employees who become members under this section, except as is otherwise specifically provided in this section.
(e) The provisions of K.S.A. 72-1758 to 72-1769, inclusive, and amendments thereto, shall not apply to any person who becomes a member of the Kansas public employees retirement system under subsection (a).
(f) For any such employee who elects to become a member of the Kansas public employees retirement system as provided in this section, the term "final average salary" means the average highest annual compensation paid to such person for service for any five years preceding retirement or termination of service, notwithstanding the definition of such term in K.S.A. 74-4902 and amendments thereto.
History: L. 1974, ch. 293, § 3; L. 1985, ch. 254, § 16; July 1.

Structure Kansas Statutes

Kansas Statutes

Chapter 74 - State Boards, Commissions And Authorities

Article 49 - Public Employees Retirement Systems

74-4901 Purpose of act.

74-4902 Definitions.

74-4903 System established; powers and duties.

74-4904 Actions brought by or against the system; personal liability of trustees, officers, employees and agents; settlements as public records; process; hearings involving orders or decisions of the board; review.

74-4905 Board of trustees; membership; qualifications; terms; vacancies; substantial interests prohibited, disclosure; investigations by KBI or other agency, confidentiality.

74-4906 Board of trustees; meetings; quorum; compensation.

74-4907 Principal office of system; records, inspection; annual report.

74-4908 Executive director, appointment, compensation and duties; actuary, duties, experience study, frequency; legal services; appointment of other officers and employees; bonus award program.

74-4908a Independent actuarial audit and evaluation of actuarial services; requirements; employment of actuary.

74-4909 Powers and duties of board and investment committee; rules and regulations; accounts and records system; meetings, open to public, record; actuarial data; investments; financial statement; confidentiality of member's account and records, exce...

74-4909a KPERS board; study of conversion of system from deferred benefit plans to deferred contribution plans.

74-4909b KPERS board; fee charged for investment and management services.

74-4910 Participating employers; application to affiliate; resolution; referendum, when; affiliation of employees; state participating employer on entry date; Kansas turnpike authority; judges and others being paid by a participating employer; affili...

74-4910a Kansas advocacy board as eligible employer.

74-4911 Eligible employees; membership date; employees who become members as a result of a merger or consolidation; membership election by elected officials and employees of state board of regents; employees in military service or on leave of absence...

74-4911a Validity of certain elections not to participate; effective date.

74-4911c Membership election for persons barred prior to July 1, 1982, for coverage by other systems; limitation.

74-4911d Membership election for certain persons employed on June 17, 1983; procedure; effect.

74-4911e Election by elected officials to continue membership after service terminates; employer and employee rates of contribution, limitations; revocation; application of Kansas public employees retirement act.

74-4911f Election by certain state officers to not be a member of system; filing; participation in deferred compensation plan; contribution by state.

74-4911i Certain employees of participating employers who are members of local plan are exempt from KPERS membership.

74-4912 Consolidation of other systems with state system; resolution; requirements.

74-4912a Transfer of assets of certain retirement funds to KPERS; retirement of actuarial accrued liability; members to be special members of KPERS.

74-4912b Membership in system by certain members of local plan involved in transfer with a participating employer; election; eligibility; credited service.

74-4913 Credited service; prior service credit; participating service credit.

74-4914 Normal retirement date; service after retirement; early retirement; employment after retirement, limitations, requirements, waiver of penalties and third-party entities; members as a result of a merger or consolidation.

74-4914a Retirement date for certain employees of the department of corrections; security officer defined.

74-4914b Same; application of 74-4901 to 74-4929.

74-4914c Certain correctional employees; normal and early retirement dates; early retirement benefit reduction.

74-4914d Certain employees of department of corrections; employer contribution rate.

74-4914e Disability benefits for correctional employees; insured benefit inapplicable; death of employee, payment of benefits.

74-4915 Retirement benefits, prior and participating service; early retirement benefit reduction; refund contributions to beneficiary upon retirant's death, when; failure to file application for benefits, effect; certification of member contributions...

74-4915a Retirement benefits for members ineligible due to a reduction in hours.

74-4915b Retirement benefits for certain members of the legislature; exceptions; service credit; reporting requirements of participating employers.

74-4915c Retirement benefits for certain elected local officials; exceptions; service credit.

74-4916 Payment of accumulated contributions upon death; accidental death benefit; accidental total disability benefit.

74-4917 Termination of employment; payment of accumulated contributions; certification of member contributions by participating employer; vesting of benefits, members as a result of a merger or consolidation; return to covered employment, condition,...

74-4917b Termination of employment; payment of accumulated contributions; spousal consent; statement required.

74-4918 Retirement benefit options; elections of member and spouse; cancellation in certain circumstances; joint annuitants.

74-4918a Retirement benefit options; spousal consent; statement required.

74-4919 Member contributions; deductions; disposition; interest; employer pickup of member contributions.

74-4919a Purchase of participating service credit.

74-4919b Reinstatement of service for certain forfeited service.

74-4919c Election to have membership contributions deducted at a percentage of compensation, when; additional participating service credit; limitations.

74-4919d Receipt of prior service credit; limit; reinstatement of prior service credit upon repayment of withdrawn contributions, when.

74-4919e Revocation of election; new election after termination and withdrawal.

74-4919f Election to repurchase; lump-sum payment; determination of amount.

74-4919g Repurchase by certain members of certain forfeited service credit under KSRS; lump-sum payment, determination of amount; purchase of forfeited service credit by certain employees of Sedgwick County.

74-4919h Purchase of participating service credit for certain military service; terms and conditions; payroll deductions or lump-sum payment.

74-4919i Purchase of additional benefits for certain service; conditions; purchase by additional rate of contribution or lump-sum payment; service benefit.

74-4919j Purchase of participating service credit for service as an elected official.

74-4919k Election by certain members age 70 or older to make contributions and purchase certain service credit; procedure; effect.

74-4919l Repurchase of previously forfeited service credit.

74-4919m Purchase of participating service by previous TIAA-CREF members.

74-4919n Purchase of additional benefits for nonfederal governmental employment.

74-4919o Purchase of participating service credit for certain members of local police and fire pension plan.

74-4919p Purchase of prior service for certain service in the United States peace corps.

74-4919q Purchase of prior service for certain service with memorial union corporation affiliated with Emporia state university.

74-4919r Purchase of service for in-state nonfederal governmental employment.

74-4919s Purchase of service for VISTA service.

74-4919u Purchase of participating service credit for service as law enforcement personnel in support of united nations mission.

74-4919v Purchase of participating service credit for certain journeyman service as teacher.

74-4920 Employer contributions; determination and payment; tax levies, use of proceeds; rates of contribution for state and school employers, procedure; delinquent payments and interest, setoff against; rate of contribution to be paid by employers ne...

74-4921 Kansas public employees retirement fund, management and investment thereof; investment standards and objectives; alternative and real estate investments, conditions of investment; contracts with investment managers; custody of the fund.

74-4922 Reserves of the fund; crediting of interest.

74-4923 Rights of members and beneficiaries not affected by change or repeal of act, exception; benefits and rights exempt from taxes and legal process and nonassignable, exceptions for decrees for support and maintenance and qualified domestic relat...

74-4924 False information, criminal penalty; correction of errors; withdrawal of contributions, deduction from amounts due; limitations on recovery by system; system to not recover certain overpayments.

74-4924a Recovery of benefits inadvertently paid to certain retirants.

74-4925 Retirement plan for certain employees of the state board of regents; membership; employee contributions; KPERS prior service credit; certain employee elections; administration of plan.

74-4925a Benefits granted to certain surviving spouses.

74-4925b Regents employees; contribution of portion of compensation to retirement plan; eligibility.

74-4925e Same; employer contribution rate for retirement plan.

74-4925g Certain regent retirants designated as special members.

74-4926 Invalidity of part.

74-4927 Plan of death and long-term disability benefits; employer contributions, limitation; optional death benefit plan; naming of beneficiaries.

74-4927a Insured death and disability benefits for certain employees of educational institutions under state board of regents.

74-4927b Insured death and disability benefits and accidental death benefit for certain employees of educational institutions under state board of education; employer's contribution; file of beneficiaries.

74-4927c Insured death and disability benefit and accidental death benefit for employees of state fulfilling one-year continuous service requirement; employer's contribution; file of beneficiaries; commencement of coverage.

74-4927d Optional death benefit plan eligibility for active members of judges' retirement system.

74-4927e Optional death benefit plan for active members and certain participating employers of Kansas police and firemen's retirement system.

74-4927f Insured death benefit for members of judges' retirement system; employer's contribution; commencement of coverage.

74-4927g Insured death and disability benefit and accidental death benefit for certain employees of educational institutions under state board of regents fulfilling service requirement; employer contributions.

74-4927h Accidental death benefits for certain employees of educational institutions under state board of regents.

74-4927j Insured death and disability benefit and accidental death benefit for members of system with participating employers other than the state fulfilling one-year continuous service requirement.

74-4927k Insured death and disability benefit and accidental death benefit for certain state officers; inapplicable to certain persons employed by the legislative branch.

74-4927l Insured death and disability benefit and accidental death benefit for certain members of the legislature who are not members of KPERS.

74-4927m Plan of death long-term disability benefits; insufficient resources; loan by pooled money investment board; repayment.

74-4928 Eligibility for membership of certain persons; conditions.

74-4929 Requirement to become affiliated when municipal consolidations occur.

74-4930 Employer contributions; when certain additional costs reflected.

74-4931 Eligible employers; participating employers; entry date.

74-4931a Kansas state high school activities association, eligible employer.

74-4931b Same; payment of contributions; benefits of membership conferred.

74-4932 Definitions.

74-4933 Application of KPERS provisions to school employees; nonforfeitable benefits; nonapplication of state school retirement act.

74-4934 Administration of state school retirement system; transfers of moneys and securities; credit to members' accounts; executive secretary; transfer of employees.

74-4935 Eligible employees.

74-4935a Option of certain employees to become members; entry date for members so electing; transfer of accumulations; conditions applicable to members who elect hereunder; final average salary, defined.

74-4935b KSRS members as special members of KPERS; assets, liabilities and unfunded obligations for benefits; increased savings annuity.

74-4936 Credited service; prior service credit; participating service credit.

74-4936a Purchase of additional benefits for out-of-state public school or overseas teaching employment.

74-4937 Normal retirement date of certain members in school employment; early retirement; employment after retirement, limitations, requirements.

74-4938 Retirement benefits; annual benefits; vested benefits; minimum benefits.

74-4939 Employee and employer contributions; certification of employer rate and information.

74-4939a Employer contributions for school districts; distribution; disbursement; procedures for school districts; remittance to KPERS.

74-4940 Compensation of members in school employment; times of payment.

74-4941 Invalidity of part.

74-4942 Payment to qualify as employee of certain former suspended annuitants.

74-4943 Increase in retirement benefits, pensions and annuities to persons entitled thereto on June 30, 1971; effective July 1, 1972; application and exceptions.

74-4944 Same; funding of increase; past service cost.

74-4945 Increase in retirement benefits for certain persons; schedule; past service cost.

74-4946 Postretirement benefit increase for certain retirants; schedule; minimum and maximum; past service cost.

74-4947 Postretirement benefit increases for payments after June 30, 1982, for certain retirants; local school annuitant increases paid by school district.

74-4948 Postretirement benefit increases for payments after June 30, 1985, for certain retirants; local school annuitant increases paid by school district.

74-4949 Postretirement benefit increases for payments after June 30, 1986, for certain retirants; local school annuitant increases paid by school district.

74-4950 Postretirement benefit increases for payments after June 30, 1987, for certain retirants; local school annuitant increases paid by school district.

74-4950a Postretirement benefit increases for payments after June 30, 1988, for certain retirants; local school annuitant increases paid by school district.

74-4950b Postretirement benefit increase for payments after June 30, 1989, for certain retirants; local school annuitant increases paid by school district.

74-4950c Postretirement benefit increase for payments after June 30, 1990, for certain retirements; local school annuitant increases paid by school district.

74-4950d Postretirement benefit increase for payments after June 30, 1991, for certain retirants; local school annuitant increases paid by school district.

74-4950e Postretirement benefit increase for payments after June 30, 1992, for certain retirants; local school annuitant increases paid by school district.

74-4950f Postretirement benefit increase for payments after June 30, 1993, for certain retirants; local school annuitant increases paid by school district.

74-4950g Postretirement benefit increase for payment after June 30, 1994, for certain retirants; local school annuitant increases paid by school districts.

74-4950h Postretirement benefit increase for certain retirants of state school retirement system.

74-4950i Postretirement benefit increase for payment after June 30, 1998, for certain retirants.

74-4950j Postretirement benefit increase for certain retirants of the state school retirement system.

74-4951 Purpose of act.

74-4952 Definitions.

74-4953 Creation of Kansas police and firemen's retirement system as division of Kansas public employees retirement system; administration.

74-4954 Eligible employers; application to affiliate; resolution; employees covered; affiliation of consolidated fire district.

74-4954a Emergency medical service technicians; defined as fireman; affiliation by county or city.

74-4954b Option of certain employers to affiliate with Kansas police and firemen's retirement system; entry date of employees; definition of credited service; application of Kansas public employees retirement system act.

74-4955 Eligible employees.

74-4955a Eligible employees for and employees required to be covered by the provisions of 74-4957a, 74-4958a, 74-4960a, 74-4963a and 74-4964a.

74-4956 Credited service; prior service credit; additional prior service credit with a participating employer other than entry date employer; participating service credit.

74-4957 Normal retirement date; early retirement; eligibility; employment after retirement with previous employer.

74-4957a Normal retirement date for members appointed or employed on or after July 1, 1989, or who elected pursuant to 74-4955a; early retirement; eligibility; employment after retirement with previous employer.

74-4958 Retirement benefits; early retirement benefit reduction; death of retirant, lump-sum and annual spouse's benefit; refund of contributions to beneficiary.

74-4958a Retirement benefits for members appointed or employed on or after July 1, 1989, or who elected pursuant to 74-4955a; early retirement benefit reduction; death of retirant, lump-sum and annual spouse's benefit; refund of contributions to bene...

74-4959 Death benefits.

74-4960 Disability benefits; procedures and reports.

74-4960a Disability benefits for members appointed or employed on or after July 1, 1989, or who elected pursuant to 74-4955a; procedures and reports; Michael Wells memorial act.

74-4962 Payment of benefits.

74-4963 Termination of employment; payment of accumulated contributions; vesting of benefits; return to covered employment, conditions, purchase of service credit for previously forfeited service.

74-4963a Termination of employment for members appointed or employed on or after July 1, 1989, or who elected pursuant to 74-4955a to become a member; payment of accumulated contributions; vesting of benefits; return to covered employment, condition,...

74-4964 Retirement benefit options; elections of member and spouse; joint annuitants.

74-4964a Retirement benefit options for members appointed or employed on or after July 1, 1989, or who elected pursuant to 74-4955a; elections of member and spouse; joint annuitants.

74-4965 Member contributions; payroll deductions; disposition; interest; service credit for certain members, payment of additional contributions; employer pickup of member contributions.

74-4965a Purchase of participating service credit for certain military service; terms and conditions.

74-4966 Reductions of benefits in relation to social security for certain members who are members of Brazelton class.

74-4967 Employer contributions; determination and payment; tax levy, use of proceeds; actuarial cost of new enactments.

74-4968 Retirement fund; investments; reserves.

74-4969 Severability.

74-4970 Application for benefits; time limitation.

74-4971 Entry of Kansas highway patrol into system.

74-4972 Definition of "patrolman" and "patrolmen."

74-4975 Members subject to provisions of Kansas police and firemen's retirement system; mandatory retirement, disallowed; member contributions.

74-4976 Employer contributions; included in budget; exception for first year.

74-4977 Termination of employment; conditions for prior service credit upon returning to employment.

74-4978 Certain patrolmen not affected by act.

74-4978a Entry date for Kansas highway patrol for certain patrolmen.

74-4978c Exception to definition of "final average salary."

74-4978d Special members of Kansas police and firemen's retirement system; preservation of certain prior benefits of special members.

74-4978e Application of certain laws to members electing under 74-4978b.

74-4978f Abolition of state highway patrol pension board; transfer of powers and assets; credit of contributions.

74-4978g Preservation of entitlement to receive pension or other benefit from state highway patrol pension fund; benefits for minor children of certain deceased members; conditions for payments; termination of payments; exemption of pension and benef...

74-4978h Employee contributions of special members.

74-4978i Employer contributions for members electing under 74-4978b and special members; amortization of accrued liability.

74-4978j Affiliation of Kansas highway patrol for membership of members of capitol police; payment of obligations; membership; requirements of members and employer.

74-4978k Affiliation of Kansas highway patrol for membership of members of the motor carriers inspection staff; payment of obligations; membership; requirements of members and employer.

74-4978l Affiliation of office of state fire marshal for membership of certain employees; payment of obligations; membership; requirements of members and employer.

74-4978m Affiliation of adjutant general for membership of firefighters serving 190th Kansas air national guard; payment of obligations; membership; requirements of members and employer.

74-4979 Entry of Kansas bureau of investigation into system.

74-4980 Definition of "agent."

74-4982 Continuation of membership in the Kansas bureau of investigation pension system; termination of membership.

74-4983 Members subject to provisions of Kansas police and firemen's retirement system; mandatory retirement, disallowed; member contributions.

74-4984 Employer contributions; included in the budget; exception for first year.

74-4985 Termination of employment; conditions for prior service credit upon returning to employment.

74-4986 Certain agents not affected by act.

74-4986a Abolition of Kansas bureau of investigation pension board; transfer of powers and assets; credit of contributions.

74-4986b Preservation of entitlement to receive pension or other benefit from KBI pension fund.

74-4986c Employer contributions for Kansas bureau of investigation; amortization of accrued liability.

74-4986d Increase in retirement benefits for certain persons; schedule.

74-4986e Same; increases accrue from July 1, 1973.

74-4986f Affiliation with system by educational institution for university police officers; definitions.

74-4986g Same; application for affiliation; credited service.

74-4986h Same; election to become a member by a university police officer.

74-4986i Same; application of 74-4951 through 74-4970; employee contributions; deductions.

74-4986j Same; employer contributions.

74-4986k Deferred retirement option program.

74-4986l Deferred retirement option program (DROP); definitions.

74-4986m Same; interest credits.

74-4986n Same; election; requirements; continued service.

74-4986o Same; accrual calculation; recalculation of final average salary for accumulated sick and annual leave compensation at retirement; lump sum credit.

74-4986p Same; termination events.

74-4986q Same; distributions.

74-4986r Same; sunset.

74-4987 Consolidation and affiliation of certain state and local retirement systems with state retirement system.

74-4988 Credit for service and compensation under other systems, when; service credit for participating service in certain retirement systems; withdrawal of contributions of other systems in certain retirement circumstances; use of service by certain...

74-4989 Lump-sum death benefit for retirants.

74-4990 Contribution arrearage obligations; reports; remittance; purchase of service credit by member; stipulated compensation paid pursuant to certain settlements.

74-4991 Membership in public employees retirement system authorized for members of legislature; entry date.

74-4992 Membership in public employees retirement system authorized for members of the legislature; certain elections concerning membership or participation; repurchase of previously forfeited legislative service.

74-4993 Same; rights, duties, liabilities and benefits for members; computation of prior service annual salary.

74-4994 Same; duplication of service credit or benefits; computation of prior service annual salary and final average salary; calculation of benefits when member of the legislature is special member and member of another system.

74-4995 Same; employee and employer contributions; rate of compensation elected by member of the legislature; revocation of such election prohibited.

74-4996 Same; act supplemental to Kansas public employees retirement act; first retirement date.

74-4997 Same; severability.

74-4998 Same; rights under act; waiver of rights under 46-1301.

74-4998a Membership and service credit for certain legislative service which was not covered by social security; basis for benefit computation; benefits for spouses of certain deceased former legislators.

74-4998b Elected state officials; election as special member; termination of election; revocation by special member; definition.

74-4998c Same; contributions; deductions; employer pickup of member contributions.

74-4998d Same; retirement benefits; final average salary; retirement benefit options.

74-4998e Same; retirement benefits; vesting, application.

74-4998f Same; employer contributions; determination and payment.

74-4998g Elected state official provision supplemental to KPERS act.

74-4999 Persons formerly members of court reporters retirement system made members or special members of Kansas public employees retirement system; statutes applicable.

74-49,100 Abolition of Kansas retirement fund for official court reporters; transfer of assets to Kansas public employees retirement fund; credit of contributions; authorizing transfer endorsements; rights of members nonforfeitable.

74-49,101 Request for appropriation for employer contribution; rate for fiscal 1976.

74-49,102 Employee contributions for members and special members under 74-4999; payroll deductions.

74-49,103 Prior and participating service credit, prior service salary and account interest for members under 74-4999.

74-49,104 Special members under 74-4999, court reporters; normal retirement date and retirement benefit.

74-49,105 Same; retirement benefit exempt from taxes and legal process; exception, qualified domestic relations order.

74-49,106 Benefit entitlement of special members under 74-4999; recalculation for increased benefit; exemption from taxes and legal process.

74-49,107 Administration of official court reporters retirement system by KPERS board.

74-49,108 Nonjudicial personnel of state court system; credited service for eligible personnel.

74-49,108a Application of 74-4999 et seq. to certain court reporters.

74-49,109 Definitions.

74-49,110 Retirant dividend payment reserve in KPERS fund; annual credits.

74-49,111 Retirant dividend payments; determination of amount, limitation; charges to retirement system.

74-49,112 Same; payments to local school annuitants.

74-49,113 Retirant dividend payments; payments to insured disability benefit recipients.

74-49,114a Retirant dividend payment October 1, 2000, for certain retirants.

74-49,114b Retirant dividend payment, October 1, 2007, for certain retirants.

74-49,114c Retirant dividend payment, October 1, 2008, for certain retirants.

74-49,115 Computation of benefits for officers and employees when rate of computation is reduced or when placed on furlough.

74-49,116 Payments due system by participating employer who employs retirant.

74-49,117 Benefits on behalf of full-time students.

74-49,122 Compensation in excess of limitations set forth in internal revenue code; requirements and limitations.

74-49,123 Applicability of certain federal internal revenue code provisions to the Kansas public employees retirement system.

74-49,124 Administration of Kansas public employees retirement fund; application of federal internal revenue code; vesting in employee contributions and retirement benefits of members.

74-49,125 Benefit increases; application of 74-49,123.

74-49,126 Payment of accumulated leave or other payments to retirants; payment of actuarial liability; lump-sum or amortization of payment.

74-49,127 Payments to beneficiaries.

74-49,128 Nature of certain benefits; not regulated by insurance department.

74-49,129 Revenue bonds to finance unfunded liability of Kansas public employees retirement system; requirements and procedures.

74-49,130 74-49,130.Revenue bonds to finance unfunded liability related to certain regents retirants designated as special members and certain 13th check recipients; requirements and procedures.

74-49,131 Deposit of employer contributions for 13th check recipients in KDFA series 2003H bond debt service fund; powers and duties of executive secretary; transfer of certain amounts to state general fund.

74-49,131a Revenue bonds not to exceed $1 billion to finance unfunded actuarial pension liability of Kansas public employees retirement system; requirements, limitations and procedure.

74-49,131b Revenue bonds not to exceed $500 million to finance unfunded actuarial pension liability of Kansas public employees retirement system; requirements, limitations and procedure.

74-49,134 Member election for contributions and benefits.

74-49,135 Member election related to member contributions and benefits.

74-49,136 Financial compliance audits; selection of firm.

74-49,137 Same; performance of firm; submission of documents; written report; duty of confidentiality.

74-49,201 Kansas public employees retirement act of 2009; administration by KPERS board; conflicts; application of act to members and employers.

74-49,202 Definitions.

74-49,203 Membership, new and non-vested employees; election by certain members.

74-49,204 Normal retirement date; application to school employment.

74-49,205 Retirement benefit, determination; participating service; one-time redetermination benefit payment for certain members.

74-49,206 Early retirement.

74-49,207 Security officers; normal retirement date; early retirement.

74-49,208 Vesting of benefits.

74-49,209 Retirement benefit options, election by member or spouse; determination of benefit.

74-49,210 Member contributions.

74-49,211 Employer contributions.

74-49,212 Adjustment of employee rate of contribution; circumstances.

74-49,301 Kansas public employees retirement act of 2015; application of act to members, employers and non-vested employees; administration by KPERS board; application of provisions of 74-4901 et seq.

74-49,302 Definitions.

74-49,303 Establishment of plan; assets held in trust; retirement annuity account and annuity savings account.

74-49,304 Powers and duties of board.

74-49,305 Member contributions.

74-49,306 Annuity savings account; interest credits; additional interest credits, determination; vesting; credits upon termination.

74-49,307 Employer credits; change; employer contributions to death and disability fund.

74-49,308 Retirement annuity account; interest credits; additional interest credits, determination; credits upon termination.

74-49,309 Forfeiture of certain credits upon termination of plan membership in certain circumstances.

74-49,310 Distribution of nonvested member's annuity savings account upon termination of service or death; payout options.

74-49,311 Distribution of eligible vested member's annuity savings account; annuity and lump-sum options; benefit for spouse of member who dies before normal retirement date.

74-49,312 Vesting; nonforfeitability; restoration of service and credits of certain members who return to active service.

74-49,313 Payment of retirement annuity upon retirement; interest rate; form of benefit; annuity and lump-sum options; cost-of-living adjustment feature; benefit for spouse of member who dies before normal retirement date; mandatory form of distribut...

74-49,314 Application of federal internal revenue code to benefit payments.

74-49,315 Determination of beneficiary; lump-sum death benefit for retirants.

74-49,316 Death and disability benefit coverage.

74-49,317 Application of certain sections of Kansas public employees retirement system act regarding federal internal revenue code, exceptions.

74-49,318 Electronic and written account statements, requirements; electronic benefits estimate calculator.