Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 59 - Administration, Funds, Accounts, General Provisions
Section 5937 - Enforcement officers' benefit account


(a) Credits and charges to account.--The enforcement officers' benefit account shall be the ledger account to which shall be credited moneys transferred from the enforcement officers' retirement account in the State Stores Fund according to the provisions of the act of April 12, 1951 (P.L.90, No.21), known as the Liquor Code, and any additional Commonwealth or other employer contributions provided for in section 5507 (relating to contributions to the system by the Commonwealth and other employers) which are creditable to the enforcement officers' benefit account. The enforcement officers' benefit account shall be credited with the required interest. In addition, upon the filing of an application for an annuity by a member who is an enforcement officer of the Pennsylvania Liquor Control Board, the total accumulated deductions standing to the credit of the member in the members' savings account and the necessary reserves from the State accumulation account shall be transferred to the enforcement officers' benefit account. Thereafter, the total annuity of such annuitant shall be charged to the enforcement officers' benefit account and paid from the fund.
(b) Transfers from account.--Should the said annuitant be subsequently restored to active service as a member of the system or as a participant in the plan, the present value of the member's annuity at the time of reentry into State service shall be transferred from the enforcement officers' benefit account and placed to his individual credit in the members' savings account. In addition, the actuarial reserve for his annuity, less the amount transferred to the members' savings account shall be transferred from the enforcement officers' benefit account to the State accumulation account. Upon subsequent retirement other than as an enforcement officer the actuarial reserve remaining in the enforcement officers' benefit account shall be transferred to the appropriate reserve account.
(May 17, 2001, P.L.26, No.9, eff. imd.; Nov. 23, 2010, P.L.1269, No.120, eff. imd.; June 12, 2017, P.L.11, No.5, eff. imd.)

Cross References. Section 5937 is referred to in sections 5932, 5933, 5934 of this title.

Structure Pennsylvania Consolidated & Unconsolidated Statutes

Pennsylvania Consolidated & Unconsolidated Statutes

Title 71 - STATE GOVERNMENT

Chapter 59 - Administration, Funds, Accounts, General Provisions

Extra - Chapter Notes

Section 5901 - The State Employees' Retirement Board

Section 5902 - Administrative duties of the board

Section 5903 - Duties of the board to advise and report to heads of departments, members and participants

Section 5904 - Duties of the board to report to the Public School Employees' Retirement Board

Section 5905 - Duties of the board regarding applications and elections of members and participants

Section 5905.1 - Installment payments of accumulated deductions

Section 5906 - Duties of heads of departments

Section 5907 - Rights and duties of State employees, members and participants

Section 5908 - Rights and duties of annuitants

Section 5909 - Stress test of system

Section 5931 - Management of fund and accounts

Section 5932 - State Employees' Retirement Fund

Section 5933 - Members' savings account

Section 5934 - State accumulation account

Section 5935 - Annuity reserve account

Section 5936 - State Police benefit account

Section 5937 - Enforcement officers' benefit account

Section 5938 - Supplemental annuity account

Section 5939 - Interest reserve account

Section 5940 - Northern Ireland-related investments

Section 5941 - Benefits completion plan

Section 5951 - State guarantee regarding the system

Section 5952 - State supervision

Section 5953 - Taxation, attachment and assignment of funds

Section 5953.1 - Approval of domestic relations orders

Section 5953.2 - Irrevocable beneficiary

Section 5953.3 - Irrevocable survivor annuitant

Section 5953.4 - Amendment of approved domestic relations orders

Section 5953.5 - Transfer of domestic relations orders against county pension plans

Section 5953.6 - Irrevocable successor payee

Section 5954 - Fraud and adjustment of errors

Section 5955 - Construction of part

Section 5955.1 - Construction of part with respect to older workers protection

Section 5955.2 - Construction of part with respect to the Internal Revenue Code

Section 5956 - Provisions severable

Section 5957 - Independent Fiscal Office study

Section 5958 - Public Pension Management and Asset Investment Review Commission