Missouri Revised Statutes
Chapter 50 - County Finances, Budget and Retirement Systems
Section 50.1090 - Creditable service — special consultant, duty, compensation — limitation — verification of records — refund of contributions, when.

Effective - 01 Jan 2000
50.1090. Creditable service — special consultant, duty, compensation — limitation — verification of records — refund of contributions, when. — 1. Unless otherwise provided, a member shall receive creditable service for the member's entire period of service as a county employee. In addition, absences for sickness or injury of less than twelve months shall be counted as creditable service. However, a member who opted out of the retirement system but has rejoined the system shall not receive creditable service for either the period the employee opted out of the system or employment before August 28, 1994, unless the member purchases his or her creditable service in accordance with subsection 3 of section 50.1040.
2. Any county employee as defined in section 50.1000 who was employed on January 1, 1990, and who was not employed on August 28, 1994, and who had prior service as a county employee for at least eight years may apply to the board and shall be made and employed by the board of trustees as a special consultant on the problems of retirement for the remainder of the person's life. Upon request of the board, the consultant shall give opinions or be available to give opinions in writing or orally in response to such requests. As compensation the consultant may elect to become a member of the system and purchase a portion of such prior service as prior creditable service. The election shall be made in writing to the board at the time the person applies to be made a consultant pursuant to the provisions of this subsection. The purchase shall be, for those who are not also members of the local government employees' retirement system, at the rate of three percent of the retiring member's average final compensation times the number of years purchased. The purchase for those who are also members of the local government employees' retirement system will be at the rate of two percent of the retiring member's average final compensation times the number of years purchased. Fifty percent of the purchase of prior creditable service shall be made prior to receiving retirement benefits and the balance may be in one lump sum payment at the time of application for appointment as a consultant or may be deducted in equal monthly installments from the retirement benefits paid to the consultant over a period of years to be agreed upon by the consultant and the board but not to exceed four years. If the consultant dies prior to payment of the full amount due, no further payment shall be due and the surviving spouse of the deceased shall receive the benefits required pursuant to the provisions of sections 50.1000 to 50.1300.
3. The provisions of this section shall not be construed as authorizing or permitting the accumulation of prior creditable service to an extent that a retired member would receive or be eligible to receive benefits in excess of those permitted for qualifying public retirement plans pursuant to federal tax law.
4. The county employees' retirement system shall be responsible for verifying all members' records with those of the local government employees' retirement systems and with any other applicable plans to ensure compliance with 26 U.S.C. Section 415.
5. Before January 1, 2000, an employee's creditable service did not include the employee's prior service unless it was purchased in accordance with the provisions of this section in effect before January 1, 2000. Since, on or after January 1, 2000, a county employee's prior service is included in creditable service, an active employee who is a member of the retirement system may request the refund of any voluntary early buyback contribution made to purchase prior service in accordance with procedures to be established by the board. The refund shall not apply to contributions made in accordance with section 50.1040, whether made before, on or after January 1, 2000, or with this section in effect before January 1, 2000.
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(L. 1994 S.B. 579 § 10, A.L. 1998 H.B. 1599, A.L. 1999 S.B. 308 & 314 merged with S.B. 467)
Effective 1-01-00

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title VI - County, Township and Political Subdivision Government

Chapter 50 - County Finances, Budget and Retirement Systems

Section 50.010 - Fiscal year in counties.

Section 50.020 - Transfer of county funds.

Section 50.030 - Section 50.020 construed.

Section 50.032 - Mediation of disputes necessary for receipt of state funds.

Section 50.040 - County commission may invest school funds, when and how.

Section 50.050 - County treasurer to report.

Section 50.055 - Accounts of county may be audited (counties of the second classification).

Section 50.057 - Audit, when, by whom (certain counties of the first classification).

Section 50.059 - Counties with federal highways, or weigh stations to receive additional funds, allocation.

Section 50.060 - County commission may borrow money — amount (first and second class counties).

Section 50.065 - Borrowing by first class counties authorized, limitations on — tax anticipation warrants, procedure for issue and redemption.

Section 50.070 - Tax anticipation notes may be issued in counties of first, third and fourth class.

Section 50.080 - Tax anticipation notes — how made, signed and attested.

Section 50.090 - Estimate of county revenue to be basis for issuing anticipated notes.

Section 50.095 - Notes not to issue until revenue estimate made — limitation on amount issued — form of note (first class counties).

Section 50.100 - Note provisions.

Section 50.110 - Board of estimate of anticipated revenue.

Section 50.120 - County treasurer to sell notes — publication — private sale.

Section 50.130 - Registration of notes.

Section 50.140 - Proceeds from sale of notes to be deposited in county treasury — used only to pay warrants — use of surplus.

Section 50.150 - County warrants may be pledged — for what purpose — redemption.

Section 50.160 - Powers of county commission — auditing and enforcement of claims of county — refusal to testify, penalty.

Section 50.166 - Clerk may fill in warrant for expenses — form, negotiable instrument — county treasurer access to financially relevant documents.

Section 50.172 - Documents approved by commission to be preserved — destruction of documents, method — replacement of lost or destroyed checks, procedure.

Section 50.320 - Penalty for clerk or treasurer violating section 50.160, 50.166 or 50.172.

Section 50.327 - Base salary schedules for county officials — salary commission responsible for computation of county official salaries, except for charter counties — salary increases, when.

Section 50.330 - Salaries of county officers and assistants, how paid.

Section 50.332 - Certain counties may perform certain duties for municipalities, when — compensation for, paid how, to whom.

Section 50.333 - Salary commission, duties of clerk or court administrator, meetings, notice of, members, duties, report, form, failure to meet, effect of — mileage allowance — maximum compensation allowable, defined (noncharter counties).

Section 50.334 - Recorders of deeds, compensation — classroom instruction required, when, expenses shall be reimbursed, when (certain counties).

Section 50.337 - Governing body may provide for pension plan for county employees (first class counties).

Section 50.338 - Compensation for loss of commissions by reduction of school operating levy, loss offset procedure.

Section 50.339 - Cole County and Cape Girardeau salary commission authorized to equalize salaries on a one-time basis.

Section 50.340 - Officers compensated by salaries only — exceptions — to collect fees and turn over to treasury — report to county commission (first class counties).

Section 50.343 - Compensation of certain officers, how computed (St. Charles, Clay, Jefferson, Greene and certain other counties).

Section 50.350 - Salaried officer to collect fees (second class counties).

Section 50.360 - Pay money to county treasurer — monthly report concerning paid and unpaid fees — duty of county commission.

Section 50.370 - Officers to file monthly report with county commission (third and fourth class counties).

Section 50.380 - Penalty.

Section 50.390 - Officers to settle with county commission.

Section 50.400 - Refusal to settle — commission may estimate amount due.

Section 50.410 - Penalty of defaulting officer.

Section 50.420 - Damages against delinquents.

Section 50.430 - Commission determination final, when — interest — misdemeanor.

Section 50.440 - Penalties may be remitted, when.

Section 50.450 - County clerk to make abstract of settlement — record of.

Section 50.460 - Abstract to be a lien, when — execution.

Section 50.470 - Officers to keep an account of fees collected for others.

Section 50.480 - Duty of officer to pay fees belonging to others to county treasurer and take receipts.

Section 50.490 - Treasurer to keep an account of such fees.

Section 50.510 - Books and fees to be turned over to successor.

Section 50.515 - County governing body may impose administrative service fee, when, rate — limit on fee in counties of the third classification.

Section 50.525 - County budget law.

Section 50.527 - Revenue defined.

Section 50.530 - Definitions.

Section 50.535 - County sheriff's revolving fund established — fees deposited into, use of moneys — no prior approval for expenditures required—authorized payment of certain expenses — excess funds, use of.

Section 50.540 - Offices to prepare estimates of expenditures and revenues — duties of budget officer — hearings.

Section 50.550 - Annual budget shall present a complete financial plan — county law enforcement restitution fund authorized.

Section 50.565 - County law enforcement restitution fund may be established, proceeds designated for deposit in, use of moneys — audit of fund.

Section 50.590 - Budget document — contents.

Section 50.600 - Form of budget documents — public hearing.

Section 50.610 - Commission may revise budget — adoption and appropriation order.

Section 50.620 - Appropriations (first and second class counties).

Section 50.622 - Amendment of annual budget by any county during fiscal year receiving additional funds, procedure — decrease permitted, when.

Section 50.630 - County commissions shall have power to authorize the transfer of any unencumbered appropriation balance.

Section 50.640 - Estimate of circuit court or circuit clerk, changed, how — disagreement with county, escrow account equal to difference established — resolved, how.

Section 50.641 - Estimates — contents — covering circuit judges, associate circuit judges, staffs, juvenile officers and juvenile court personnel.

Section 50.642 - Presiding judge of circuit court to meet with county budget officer and county commission to discuss budget before filing estimate.

Section 50.650 - Liability of certain officers.

Section 50.660 - Rules governing contracts.

Section 50.740 - Commission to revise and amend estimates (counties of the third and fourth classification).

Section 50.745 - State auditor to develop, approve forms (third and fourth class counties).

Section 50.750 - Missouri products to be purchased by officers.

Section 50.753 - Purchasing agent, how appointed, compensation, assistants.

Section 50.755 - Purchasing agent to investigate need for supplies requested by officers.

Section 50.757 - Purchasing agent, duties — bids rejected, when.

Section 50.760 - Advertisement for bids, procedure for — purchase at public auctions — purchase order required (second class and certain first class counties).

Section 50.770 - Supplies defined (second class and certain first class counties).

Section 50.780 - Commissions may permit officers to purchase supplies direct — liability therefor — preference in bids — waiver, when (second class and certain first class counties).

Section 50.783 - Waiver of competitive bid requirements, when — rescission of waiver, when — single feasible source purchases — exception for Boone and Greene counties.

Section 50.784 - Procurement authority delegation permitted, when — accepting department's duties.

Section 50.790 - Duties of commissioners — violation of law — penalty (second class and certain first class counties).

Section 50.815 - Financial statement of county, when published, contents — falsely certifying, penalty.

Section 50.820 - Statement, how published — duties of state auditor.

Section 50.850 - Counties reimbursed for expense of prosecuting crimes committed within state correctional facilities, how computed, limitation.

Section 50.853 - Counties, third and fourth class, reimbursed for expenses of prosecution in capital cases, requirements of negative financial situation — funding.

Section 50.1000 - Definitions.

Section 50.1010 - Fund authorized, management — apportionment of benefits.

Section 50.1020 - Source of funds, delinquent tax penalties — county assessor, duties — deposit of funds — payroll deduction.

Section 50.1030 - Board of directors, election, appointment by the governor, term, powers, duties — chairman, secretary, meetings — advisors — audits — compensation, costs — record — annual review.

Section 50.1031 - Benefit adjustments, required assets-to-liability ratio — frequency of adjustments — effective date of adjustments.

Section 50.1032 - Board to adopt rules for administration of retirement system.

Section 50.1034 - Correction of errors — false statements — benefits not paid to survivor or beneficiary who intentionally kills member.

Section 50.1036 - Errors, false statements, false records, consequences.

Section 50.1038 - Survivor or beneficiary charged with intentional killing of member, benefits suspended — conviction, benefits to cease — no conviction, effect.

Section 50.1040 - Membership in system — payroll deduction for nonLAGERS members — opting out prohibited, exceptions — opting in, when.

Section 50.1050 - Normal annuity, qualifications.

Section 50.1060 - Normal annuity, amount, limitation — board to recommend adjustments to formula.

Section 50.1070 - Increase in benefits, limitation — determination — waiver of increase.

Section 50.1080 - What calculators apply.

Section 50.1090 - Creditable service — special consultant, duty, compensation — limitation — verification of records — refund of contributions, when.

Section 50.1100 - Retirement, application, payment of annuity, restriction — exception, part-time work for county member may receive annuity, part-time work not to affect annuity.

Section 50.1110 - Options in lieu of normal annuity, election — survivorship benefit.

Section 50.1120 - Death of beneficiary, reversion of normal annuity.

Section 50.1130 - Death benefit.

Section 50.1140 - Termination of employment, forfeit of rights, refund — deferred annuity permanent, when — payment of accumulated contributions — restoration of creditable service.

Section 50.1150 - Law not to affect certain rights — discrimination prohibited.

Section 50.1160 - Effect upon eligibility for other retirement systems.

Section 50.1170 - Applicability.

Section 50.1175 - Pension benefits and retirement allowances, exempt from attachment, garnishment and other processes — exception, child support and maintenance.

Section 50.1180 - Law not to apply to certain political subdivisions.

Section 50.1190 - Recorder of deeds, extra fees, deposit.

Section 50.1200 - Ex officio collector, fees, deposit.

Section 50.1210 - Contribution accounts established, board and nonLAGERS members to contribute to accounts.

Section 50.1220 - NonLAGERS member contribution, amount.

Section 50.1230 - Matching contributions by board, when, rules — matching contributions by county, when.

Section 50.1240 - Bookkeeping account established.

Section 50.1250 - Forfeiture of contributions, when — reversion of forfeitures — distribution of contribution account, when — death of a member, effect of.

Section 50.1260 - Direct rollover permitted, when.

Section 50.1300 - Deferred compensation plan authorized — consolidation permitted, when.