Nevada Revised Statutes
Chapter 286 - Public Employees’ Retirement
NRS 286.638 - Disability retirement allowance: Reporting to Internal Revenue Service.

The System shall, to the extent allowed by federal law, report to the Internal Revenue Service of the United States Department of the Treasury a disability retirement allowance that is paid to a member of the System as a disability benefit instead of as retirement income.
(Added to NRS by 2003, 1927)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 286 - Public Employees’ Retirement

NRS 286.010 - Short title.

NRS 286.015 - Declaration of state policy; purpose of chapter.

NRS 286.016 - Definitions.

NRS 286.017 - "Actuarial computation" defined.

NRS 286.020 - "Board" defined.

NRS 286.025 - "Compensation" defined.

NRS 286.031 - "Disability retirement allowance" defined.

NRS 286.040 - "Employee" defined.

NRS 286.042 - "Firefighter" defined.

NRS 286.045 - "Independent contractor" defined.

NRS 286.050 - "Member" defined.

NRS 286.061 - "Police officer" defined.

NRS 286.065 - "Postretirement increase" defined.

NRS 286.070 - "Public employer" defined.

NRS 286.078 - "Service" defined.

NRS 286.080 - "Service retirement allowance" defined.

NRS 286.100 - "System" defined.

NRS 286.110 - Public Employees’ Retirement System: Establishment; review of System; use of state services; public inspection of certain records; liability of public employers.

NRS 286.117 - Limitations on review and copying of certain records; waiver.

NRS 286.118 - Certain information deemed to be confidential; certain information deemed to be public records; limitations on disclosure of confidential information.

NRS 286.120 - System governed by Public Employees’ Retirement Board: Name; number of members; duties of Governor; removal of members.

NRS 286.130 - Qualifications of members of Board; terms.

NRS 286.150 - Monthly meetings of Board; certain closed meetings; designation and term of Chair.

NRS 286.160 - Persons employed by Board: Appointment; salaries; qualifications; other employment of Executive Officer prohibited; exceptions.

NRS 286.170 - Administration of System; compensation and removal of employees.

NRS 286.180 - Compensation and expenses of members of Board.

NRS 286.190 - General powers and duties of Board.

NRS 286.200 - Rules and regulations of Board: Procedure for adoption; conditions.

NRS 286.211 - Duties of Board: Police and Firefighters’ Retirement Fund.

NRS 286.215 - Duties of Board: Calculation and determination of contributions, benefits and service credit related to qualified military service.

NRS 286.220 - Public Employees’ Retirement Fund.

NRS 286.225 - Police and Firefighters’ Retirement Fund.

NRS 286.227 - Police and Firefighters’ Retirement Fund Advisory Committee.

NRS 286.230 - Public Employees’ Retirement Administrative Fund.

NRS 286.241 - Fund to pay accrued benefits that are not payable because of certain limitations; benefits paid from employer contributions.

NRS 286.260 - Individual accounts of members; liability of Board upon return of contributions.

NRS 286.265 - Notice to Public Employees’ Benefits Program regarding certain changes in payment status of benefit recipients.

NRS 286.282 - Chief of Budget Division to advise Governor concerning review of System’s policies and performance.

NRS 286.287 - Board to consider investments: Meetings; duties.

NRS 286.288 - Liaison officer between System and members or employers; responsibility of System for inaccurate or misleading information.

NRS 286.290 - Conditions for membership in System.

NRS 286.293 - Persons required to participate in System.

NRS 286.297 - Persons excluded from membership in System.

NRS 286.300 - Purchase of credit for service: Requirements; sources; refund of contributions; defaults.

NRS 286.3005 - Purchase of credit for service: Public employer may purchase credit for member.

NRS 286.3007 - Purchase by state agency of credit for service: Conditions.

NRS 286.301 - Credit for free prior service.

NRS 286.303 - Free credit for military service.

NRS 286.365 - Eligibility of civilian employees of Nevada National Guard for membership in System.

NRS 286.367 - Eligibility of volunteer firefighters for membership in System: Contributions; average compensation; purchase of credit for service as volunteer firefighter and for certain military service.

NRS 286.370 - Procedure for integration of previously established retirement systems.

NRS 286.385 - Public employee on leave of absence to serve in Nevada Legislature may remain member of System.

NRS 286.391 - Public employee on leave to work for employee or employer association may remain member of System; purchase of credit for service.

NRS 286.401 - Termination of membership; rights of retired employee.

NRS 286.410 - Amount of contribution by members of System; deduction from payroll; return of contributions; members with disabilities.

NRS 286.421 - Payment of contributions by employer on behalf of employee; average compensation; total rate of contribution.

NRS 286.425 - Election by employee to have employer pay contributions.

NRS 286.430 - Withdrawal of contributions.

NRS 286.435 - Repayment upon retroactive reinstatement.

NRS 286.440 - Redeposit of withdrawn contributions upon return to service: Procedure.

NRS 286.450 - Rate of contributions by public employer.

NRS 286.460 - Remittance of contributions by public employers.

NRS 286.462 - Complaint to Department of Taxation required concerning delinquent report or payment.

NRS 286.470 - Credit for service as county commissioner, city council member or mayor: Calculation of average compensation; waiver of service; exception.

NRS 286.475 - Credit for service as Legislator before July 1, 1967: Calculation of average compensation.

NRS 286.477 - Credit for part-time employment; loss of credit.

NRS 286.479 - Service credit for military service in Persian Gulf Crisis.

NRS 286.481 - Service ineligible for credit.

NRS 286.486 - Service credited in another system ineligible; exception.

NRS 286.495 - Computation of credit for service: Generally.

NRS 286.501 - Computation of credit for service: Employees of school districts and professional staff of Nevada System of Higher Education.

NRS 286.505 - Conversion of credit for service; time for crediting service.

NRS 286.510 - Eligibility: Age and service of police officers, firefighters and other employees; reduction of benefit for retirement before required age.

NRS 286.520 - Employment of retired employee: Consequences; notice; exemptions.

NRS 286.523 - Employment of retired employee: Exception for reemployment of certain retired employees to fill positions for which critical labor shortage exists; determination and designation of such positions; limitation on length of designation of...

NRS 286.525 - Employment of retired employee: Enrollment in System; rights of membership; accrual of credit for service; benefits for survivor.

NRS 286.533 - Limitation on distributions to members of System.

NRS 286.534 - Actuarial assumptions used in computing benefits: Availability; changes prohibited.

NRS 286.535 - Limitation on compensation used to determine retirement benefit.

NRS 286.537 - Limitations on benefits and contributions.

NRS 286.538 - Minimum benefits payable to employee who became member of System before January 1, 1990.

NRS 286.539 - Prohibition against applying forfeitures to increase benefits.

NRS 286.541 - Application for service retirement allowance or disability retirement allowance; effective date of retirement; rights of present or former spouse; System exempted from liability for false designation of marital status by member or retir...

NRS 286.545 - Consent of spouse to retirement plan of member.

NRS 286.551 - Determination of monthly service retirement allowance.

NRS 286.555 - Refund of portion of contributions to certain persons who became members on or after January 1, 2010.

NRS 286.571 - Postretirement increases: Calculation of increase for persons who became members on or after January 1, 2010, and before July 1, 2015.

NRS 286.574 - Postretirement increases: Calculation of increase for persons who became members on or after July 1, 2015.

NRS 286.575 - Postretirement increases: Payment; effect on monthly benefit.

NRS 286.5756 - Postretirement increases: Persons receiving benefits before September 1, 1983, or for 3 years before increase.

NRS 286.5765 - Postretirement increases: Persons retired before July 1, 1963; persons retired before September 1, 1975, with 20 years’ credit for service; persons retired before July 1, 1989, with 20 years’ credit for service; separate account.

NRS 286.577 - Postretirement increases: Persons receiving allowance before July 1, 1975; persons with benefits commencing in 1975.

NRS 286.5775 - Postretirement increases: Increases based on years allowance received; beneficiaries of deceased employees; limitations.

NRS 286.578 - Postretirement increases: Increases payable July 1, 1979, and July 1, 1980.

NRS 286.5785 - Postretirement increases: Increases payable July 1, 1981, and July 1, 1982.

NRS 286.579 - Postretirement increases: Increase for persons receiving benefits before January 1, 1977.

NRS 286.590 - Alternatives to unmodified service retirement allowance.

NRS 286.592 - Optional plans: Death of beneficiary; change of selection; effective date of termination or adjustment of allowance.

NRS 286.612 - Charges for deferred protection: Termination; adjustments of allowances or benefits.

NRS 286.615 - Optional deduction from benefits for payments for group insurance, plan of benefits or medical and hospital service or other obligations; regulations; exemption of Executive Officer, Board and System from liability for errors or omissio...

NRS 286.620 - Disability retirement allowance: Eligibility; calculation of amount; beneficiaries; effective date of termination or adjustment of allowance.

NRS 286.630 - Disability retirement allowance: Approval or denial of application; medical examination.

NRS 286.634 - Disability retirement allowance: Effective date of retirement.

NRS 286.637 - Disability retirement allowance: Recipient to provide copy of federal income tax return; Board may require medical examinations.

NRS 286.638 - Disability retirement allowance: Reporting to Internal Revenue Service.

NRS 286.640 - Disability retirement allowance: Cancellation.

NRS 286.650 - Disability retirement allowance: Consequences of employment of recipient.

NRS 286.655 - Payments for rehabilitation in lieu of disability retirement allowance.

NRS 286.660 - Death of certain member before retirement: Disposition of money to member’s credit in Public Employees’ Retirement Fund.

NRS 286.665 - Death of member, retired employee or beneficiary: Transfer of contributions to retirement fund under certain circumstances; procedure for claiming transferred money.

NRS 286.667 - Allowance for retired police officer or firefighter: Benefits for spouse upon death; credit for certain other service prohibited; costs of benefit paid by employee.

NRS 286.668 - Forfeiture of rights and benefits under System for conviction of certain felonies; return of contributions upon conviction.

NRS 286.669 - Person convicted of murder or voluntary manslaughter of member ineligible to receive benefits.

NRS 286.670 - Right to benefits not subject to taxes, process, bankruptcy, assignment or assessment for impairment or insolvency of insurance company; exceptions.

NRS 286.6703 - Payment of allowance or benefit to alternate payee pursuant to domestic relations order.

NRS 286.6705 - Transfer of unpaid check for benefits or refund to retirement fund; claim for payment of money; period of limitation.

NRS 286.671 - Definitions.

NRS 286.672 - Eligibility.

NRS 286.673 - Payments to child of deceased member.

NRS 286.674 - Payments to spouse of deceased member.

NRS 286.676 - Payments to spouse of deceased member who had 10 or more years of accredited contributing service.

NRS 286.6765 - Payments to spouse if deceased member was eligible to retire.

NRS 286.6766 - Payment in lump sum to spouse; exception.

NRS 286.67665 - Payments to spouse of member killed in line of duty or course of employment on or after July 1, 2013.

NRS 286.6767 - Designation of survivor beneficiary and additional payees by member.

NRS 286.67675 - Payments to survivor beneficiary of and to additional payees designated by deceased member.

NRS 286.6768 - Payments to survivor beneficiary of and to additional payees designated by deceased member who had 10 or more years of accredited contributing service.

NRS 286.67685 - Payment to survivor beneficiary of and to additional payees designated by deceased member if deceased member was eligible to retire.

NRS 286.6769 - Payment in lump sum to survivor beneficiary of and to additional payees designated by member; exception.

NRS 286.67695 - Payments to survivor beneficiary of member killed in line of duty or course of employment on or after July 1, 2013.

NRS 286.677 - Payment to dependent parents; conditions.

NRS 286.6775 - Limitation on and reduction of amount of monthly allowance.

NRS 286.679 - Disposition of surplus of contributions if payments to beneficiary cease.

NRS 286.6793 - Time of vesting; vesting of benefits upon termination of System.

NRS 286.680 - Investment by Board of money in funds; qualifications and employment of investment counsel; employment of other services; liability for investment decisions.

NRS 286.682 - Authorized investments: "Prudent person" standard.

NRS 286.701 - Definitions.

NRS 286.703 - "Active business operations" defined.

NRS 286.705 - "Business operations" defined.

NRS 286.707 - "Company" defined.

NRS 286.709 - "Direct holdings" defined.

NRS 286.711 - "Inactive business operations" defined.

NRS 286.713 - "Iran" defined.

NRS 286.715 - "Petroleum resources" defined.

NRS 286.717 - "Scrutinized business operations" defined.

NRS 286.719 - "Scrutinized company" defined.

NRS 286.721 - Board to identify, review and create list of investments in scrutinized companies.

NRS 286.723 - Board to prepare report of investments in scrutinized companies.

NRS 286.725 - Inapplicability to certain investments.

NRS 286.735 - Definitions.

NRS 286.737 - "Boycott of Israel" defined.

NRS 286.739 - "Company" defined.

NRS 286.741 - "Direct holdings" defined.

NRS 286.743 - "Public fund" defined.

NRS 286.745 - "Scrutinized company" defined.

NRS 286.747 - Board to identify, review and create list of investments in scrutinized companies.

NRS 286.749 - Board to prepare report of investments in scrutinized companies.

NRS 286.802 - Board of Regents to establish separate program for retirement of certain employees; contributions; enrollment.

NRS 286.804 - Program may be separate system or fund; participation in larger system or fund; provision of benefits through investment entity or combination of entities.

NRS 286.808 - Contributions; payment by Board of Regents on behalf of participant.

NRS 286.810 - Designation of investment entities; approval of contracts.

NRS 286.812 - Administration of program.

NRS 286.814 - Participants ineligible for membership in Public Employees’ Retirement System.

NRS 286.816 - Benefits payable only by designated investment entities.

NRS 286.820 - False statement or certification; withholding of information.