Telephone: 603-410-3500
Fax
603: 410-3501
CHAPTER Ret
100 ORGANIZATIONAL RULES
Statutory
Authority: RSA 100-A:1, RSA 100-A:14, II
and RSA 541-A:16, I(a)
PART Ret
101 DEFINITIONS
Ret 101.01 Statutory Definitions Adopted. All terms used in these rules shall have the
same meaning as in RSA 100-A.
Source. #1953, eff 2-9-82; ss by #2740, eff 6-11-84
EXPIRED: 6-11-90
New. #5225, eff 9-18-91, EXPIRED: 9-18-97
New. #7373, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7476, eff 4-10-01; ss
by #7571, eff 10-10-01
PART Ret
102 DESCRIPTION OF AGENCY
Ret 102.01 Description of Agency.
(a)
The board:
(1) Establishes the allocation of trust fund
assets;
(2) Engages investment management expertise;
(3) Formulates investment philosophy and
guidelines;
(4) Monitors investment performance;
(5) Discloses the financial condition of the
(6) Adopts administrative rules;
(7) Reports to the legislature on the general
status of the NHRS;
(8) Grants of work and non
work related disabilities, service retirements, death benefits; and
(9) Approves internal/external operational
policy.
(b)
The NHRS staff operates under the general policies set by the board and
general supervision of the executive director.
(c)
NHRS staff is responsible for:
(1) Maintaining, controlling and reporting the
service and financial accounts to members;
(2) Accounting for and controlling all contributions
to the fund;
(3) Producing all financial reporting statements
as required under generally accepted accounting principles;
(4) Providing retirement counseling services;
(5) Processing all applications for retirement
benefits;
(6) Calculating the cost for prior service
credits;
(7) Publishing member benefit informational
pamphlets, newsletters and other documents, and
(8) Providing direct support to the trustees in
all matters concerning budgets, legislation, audits and all other general
operating matters.
Source. #1953, eff 2-9-82
(rule Ret 100); ss by #2740, eff 6-11-84, EXPIRED: 6-11-90
New. #5225, eff 9-18-91; amd
by #6062, eff 7-15-95
New. #7373, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7476, eff 4-10-01; amd by #7571, eff
10-10-01
PART Ret
103 PUBLIC REQUEST FOR INFORMATION
Ret 103.01 Manner
of Making Requests.
(a) Any person may obtain
information from or make submissions to the board orally or by writing to the
executive director or designee at the following postal address, e-mail address, telephone number and fax numbers;
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Telephone (603) 410-3500 |
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Fax (603) 410-3501 E-mail: info@nhrs.org Website: www.nhrs.org |
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TDD Access: Relay NH
1-800-735-2964 |
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Office Hours: 8:00 am to
4:00 pm. See www.nhrs.org for expanded office hours. |
(b) Members and
annuitants, or their designated representatives may obtain their own personally
identifiable and confidential retirement benefit information in person, by
telephone or by any written or electronic means with proper identification at
no cost.
(c) Persons desiring copies of governmental records shall
submit a request that identifies as particularly as possible the information
being sought. Payment shall be enclosed
with the request to cover the reasonable cost of providing the records, as
determined by the board of trustees.
Parties shall contact the retirement system in advance of their request
in order to verify the amount of payment due.
(d) When making a
request for personally identifiable and confidential information in person, the
member or annuitant shall provide proof of identity by presenting a driver's
license, visa, passport or any other government-issued photographic
identification.
(e) When making such
a request by written or electronic means, the member or annuitant shall provide
a Social Security number, date of birth, home address with postal zip code and
a residential or commercial telephone number.
(f) When making a
request for information concerning a member or annuitant who is living, a
non-member shall provide a valid executed power of attorney or a signed
authorization which demonstrates that the requesting party is the person with
authorized access to otherwise confidential member or annuitant information and
that the proferred document is valid.
(g) When making a
request for information concerning a member or annuitant who is deceased, a
non-member shall provide a death certificate and proof, via a birth or marriage
certificate or a certificate of appointment as administrator or executor of the
member’s estate, as applicable, of the non-member's legal relationship to the
member or annuitant which demonstrates that the requesting party is the person
with authorized access to otherwise confidential member or annuitant
information.
(h) The
authorization referred to in (f) and (g) above shall permit a non-member to
access information about a member's age, salary history, dates of employment,
job descriptions, payroll records or other personnel records relevant to the
termination and retirement process.
Source. #1953, eff 2-9-82
(rule Ret 201); ss by #2740, eff 6-11-84 EXPIRED: 6-11-90
New. #5225, eff 9-18-91; rpld
by #5880, eff 8-19-94
New. #7476,
eff 4-10-01; ss by #7571, eff
10-10-01; ss by #9322, eff 11-19-08; amd by #10811, eff
4-15-15
CHAPTER
Ret 200 RULES OF PRACTICE AND PROCEDURE
PART Ret 201 DEFINITIONS AND PROCEDURAL INFORMATION
Ret 201.01 Purpose and Scope. These rules are intended to govern all
adjudicative proceedings within the statutory jurisdiction of the New Hampshire
retirement system. These rules shall
also govern proceedings involving petitions for rulemaking and declaratory
rulings. These rules shall be construed
to secure the just, speedy, and economical resolution of such proceedings.
Source. #2980, eff 2-21-85 EXPIRED::
2-21-91
New.
#5225, eff 9-18-91; ss by #5880, eff 8-19-94, EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES: 4-11-01;
ss by #7477, eff 4-10-01; ss by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret 201.02 Definitions.
The following words and phrases as used in this chapter shall have the
following meanings unless a different meaning is plainly required by the context:
(a)
"Adjudicative proceeding" means the process by which the board
of trustees resolves a dispute concerning the interpretation of the retirement system’s laws and rules or its administration when a member,
employer, or beneficiary appeals a decision of the NHRS staff;
(b) “Board” means
the board of trustees as set forth in RSA 100-A:14, I or its designee;
(c)
"Declaratory ruling" means a written statement issued by the board
of trustees in response to a petition, from or on behalf of an individual
member, employer, or beneficiary to interpret and apply the retirement system’s laws and rules to
the specific factual situation;
(d) “Good cause”
means serious illness, hospitalization, incarceration, death of a family or
household member, or any other unforeseeable circumstances beyond the moving
party’s control which prevents that party from
complying with a requirement;
(e) "Hearing" means the receipt and consideration
by a presiding officer of testimonial or documentary evidence, including
witness testimony, exhibits and affidavits, and written or oral argument,
including legal briefs and memoranda;
(f)
"Motion" means any request by a party to a proceeding
commenced pursuant to this chapter for an order relating to that proceeding;
(g)
"Petition" means any written application or request that seeks
an order, action, or other relief from the board of trustees;
(h) "Presiding
officer" means the hearings examiner or other individual designated by the
board of trustees to conduct hearings and make recommendations to the board
pursuant to the requirements of this chapter;
(i) "Prohibited communication" means
the transmittal, to or from a presiding officer or the board of trustees, of
information regarding the merits of an adjudicative proceeding when such
transmittal occurs outside the presence of, and without giving notice or
opportunity to participate to any party to the adjudicative proceeding;
(j) "Retirement
system" means the New Hampshire retirement system as set forth in RSA
100-A; and
(k)
"Rulemaking" means the New Hampshire retirement system’s
formulation and adoption of rules.
Source. #2980, eff 2-21-85
EXPIRED: 2-21-91
New.
#5225, eff 9-18-91; ss by #5880, eff 8-19-94, EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret 201.03 Mailing Address; Hearing Location. The mailing address for the filing of documents
and the location, unless otherwise specified, for the conducting of
adjudicative proceedings shall be:
Administrative Hearings
New Hampshire
Retirement System
54
Regional Drive
Concord, New Hampshire 03301-8509
Source. #2980, eff 2-21-85
EXPIRED: 2-21-91
New.
#5225, eff 9-18-91; ss by #5880, eff 8-19-94, EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret 201.04 Appearances. An individual member, employer,
or beneficiary may appear in a proceeding governed by this chapter, either personally
or through a representative duly authorized by a power of attorney executed by
the individual, which provides the following information:
(a) Name, address,
and telephone number of the individual member, employer, or beneficiary;
(b) Name, address,
and telephone number of representative;
(c) Name and, if
available, case number of the proceeding;
(d) Statements of
authority granted to representative; and
(e) Signature of the
individual member, employer, or beneficiary.
Source.
#5225, eff 9-18-91; ss by #5880, eff 8-19-94, EXPIRED:
8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709,
eff 1-9-19
Ret 201.05 Disqualification or Suspension. The board of trustees shall, after notice and
opportunity for hearing, upon a finding of administrative contempt,
misrepresentation of facts or law, or other misconduct such as the repeated
failure to meet deadlines, failure to comply with the instructions of the
presiding officer, or acting in an abusive, disrespectful or dilatory
manner, by any individual relating to
representation before the board or its designee at an adjudicative proceeding,
prohibit that individual from acting as a representative before the retirement
system and the board.
Source. #2980, eff 2-21-85
EXPIRED: 2-21-91
New.
#5225, eff 9-18-91; ss by #5880, eff 8-19-94, EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret 201.06 Appearance of Retirement System Staff.
(a) Any retirement system staff member may appear in
any proceeding governed by this chapter as a witness or representative of the
retirement system. No staff member who
appears in a proceeding shall act as a technical assistant to the presiding
officer after the conclusion of the hearing to preserve the presiding officer’s independence from
retirement system staff.
(b) Counsel engaged by the retirement system may
represent staff in any proceeding governed by this chapter.
Source. #2980, eff 2-21-85
EXPIRED: 2-21-91
New.
#5225, eff 9-18-91; ss by #5880, eff 8-19-94, EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret 201.07 Intervention.
(a) A motion to
intervene in an adjudicative proceeding governed by this chapter may be filed
after the commencement of a proceeding.
(b) A motion to
intervene shall include the following:
(1) A detailed
statement of the intervenor's interest in the subject matter of the proceeding;
(2) A detailed statement of the intervenor's
response to the legal and factual issues raised by the parties to the
proceeding;
(3) A detailed statement explaining why the
interests of justice and the orderly and prompt conduct of the proceeding would
not be impaired by the granting of such
intervention; and
(4) A detailed statement of any reasons why the
intervenor should, as a matter of law, be permitted to intervene.
(c) Motions to
intervene shall be granted in accordance with constitutional due process
requirements. However, participation by
an intervenor, or an intervenor’s access to records,
shall be limited as necessary to implement all policies, rules, and statutes on
confidentiality or privacy relative to records of the New Hampshire retirement
system, unless confidentiality or privacy is waived by the member, beneficiary, or employer. The presiding officer shall conduct the hearing in a manner which preserves
the confidentiality or privacy of protected information pursuant to RSA
91-A.
(d) The presiding officer
shall act on all motions to intervene.
Source. #2980, eff 2-21-85
EXPIRED: 2-21-91
New.
#5225, eff 9-18-91; ss by #5880, eff 8-19-94, EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret 201.08 Computation of Time. Computation of any period of time referred to
in this chapter shall begin with the first day following the day on which the
act which initiates such period of time occurs.
The last day of the period so computed shall be included unless it is a
day on which the New Hampshire retirement system office is closed,
in which event the period shall run until midnight of the next day that
the retirement system is open.
Source. #2980, eff 2-21-85
EXPIRED: 2-21-91
New.
#5225, eff 9-18-91; ss by #5880, eff 8-19-94, EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret 201.09 Failure to Comply with Rules. Failure to comply with the rules of this chapter
without good cause shall result in the refusal to accept a non-compliant
document for filing, the denial of a non-compliant petition or motion or the
issuance of an order adverse to any non-compliant party. The non-compliant party shall be given 15 days from the date of the notice
to demonstrate good cause. The presiding officer shall issue an order
upon receipt of the moving party’s basis for good cause.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret 201.10 Modification or Suspension of Rules. The presiding officer or, upon reviewing a
presiding officer's recommendation pursuant to Ret 204.09 below, the board of
trustees shall modify or suspend any requirement or limitation imposed by this
chapter in
the interest of justice except those which are also
mandated by statute. Such modification
or suspension may be made on the presiding
officer's or the board's own initiative or upon the filing of a motion by any
party or intervenor.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
PART Ret 202 FORM, FILING, ISSUANCE, AND SERVICE OF
DOCUMENTS
Ret 202.01 Filing of Documents.
(a)
A document received by mail shall be considered filed on the date that
it is postmarked.
(b)
A hand delivered document shall be considered filed on the date
received, as evidenced by a date stamp printed on the document in the normal
course of business.
(c)
An emailed or faxed document shall be considered filed on the date
received, as evidenced by the date and time stamp affixed to the document either
electronically or by the receiving facsimile machine.
(d)
Any document that is not filed by the due date shall not be considered
timely filed unless a party or intervenor can prove otherwise by a
preponderance of the evidence.
Source. #2980, eff 2-21-85
EXPIRED: 2-21-91
New.
#5225, eff 9-18-91; ss by #5880, eff 8-19-94, EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12105,
eff 2-15-17; ss by #12709, eff 1-9-19
Ret
202.02 Form, Appearance, and Number
of Documents. All petitions,
motions, memoranda, briefs, affidavits, and similar documents filed pursuant to
this chapter shall:
(a) Be clearly printed on 8-1/2" x 11"
size paper, which is hand-delivered, mailed, or be sent electronically by fax or as an email attachment;
(b) Contain the title of the proceeding, if
known;
(c) Be dated, with the original signed; and
(d) State the title, if any, and address of
the signer.
Source.
#2980, eff 2-21-85 EXPIRED: 2-21-91
New.
#5225, eff 9-18-91; ss by #5880, eff 8-19-94, EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES: 4-11-01;
ss by #7477, eff 4-10-01; ss by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret
202.03 Subscription and Veracity of
Documents. All petitions and motions
filed under the rules of this chapter shall include a statement certifying that
the petition or motion has been served on all other parties. The signature on the document, as required by
Ret 202.02(a)(3) shall constitute certification by the signer that the signer
has read the document, that the signer is authorized to file it, that, to the best
of the knowledge, information, and belief of the signer, there is good ground
to support it, and that it is not filed for delay. A willful violation of this section shall
result in the entry of an order adverse to the party committing the violation.
Source. #2980, eff 2-21-85
EXPIRED: 2-21-91
New.
#5225, eff 9-18-91; ss by #5880, eff 8-19-94, EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret
202.04 Service of Documents.
(a) All petitions, motions, exhibits, memoranda, or
other documents filed by any party to a proceeding governed by this chapter
shall be served by that party upon all other parties to the proceeding. All notices, orders, decisions, or other
documents issued by the presiding officer or the board of trustees pursuant to
this chapter shall be served upon all other parties to the proceeding.
(b) Service of all documents relating to a
proceeding governed by this chapter shall be made by email, fax,
personal delivery, or by depositing a copy of the document, with first class
postage prepaid, in the United States mail, addressed first to the party’s legal representative or, if there
is no legal representative, then directly to the party served at the last
address given to the retirement system by that party. Where no address has been given, service
shall be made by United States mail at the party's last known abode or
last known business address according to retirement system records. Each representative or party shall notify the
retirement system of any changes of address.
Where a party has appeared by a representative, service upon the
representative shall constitute service upon the party.
Source. #2980, eff 2-21-85
EXPIRED: 2-21-91
New.
#5225, eff 9-18-91; ss by #5880, eff 8-19-94, EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
PART Ret 203 PETITIONS AND MOTIONS
Ret
203.01 Petitions. All petitions filed in adjudicative
proceedings governed by this chapter shall set forth as necessary:
(a) The name, address, and daytime telephone
number of the petitioner;
(b) The name and address of the member,
beneficiary, or employer, if different from (a) above;
(c)
The name, address, and telephone number of the attorney, if any, who is
representing the petitioner;
(d) The specific retirement system decision being
contested, if any;
(e) A complete statement of the relevant facts;
(f) A statement of relief which the petitioner
wishes the board of trustees to grant;
(g) A statement of the legal authority which
supports the granting of the relief requested in the petition; and
(h) A statement certifying that the petition has
been served on all other parties to the proceeding, if any.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret
203.02 Motions.
(a) All motions and replies thereto filed in
proceedings governed by this chapter shall conform to the following
requirements:
(1) Unless accepted by the presiding officer or
the board of trustees during an oral session of a proceeding governed by this
chapter, all motions shall be filed in writing not more than 15 days following
the action which gave rise to the motion;
(2) Each motion shall set forth:
a. A statement of the purpose of the motion;
b. A statement of the relief sought by the
motion;
c. A statement of any statutes, rules, orders,
or other legal authority offered in support of the motion; and
d. A statement of any relevant facts offered in
support of the motion;
(3) Replies to motions shall be filed not more
than 15 days after the filing of the precipitating motion; and
(4) Replies to motions shall contain:
a. A statement of the action which the party
filing the response asserts should be taken on the motion;
b. A statement of any statutes, rules, orders,
or other authority relied upon in response to the motion; and
c. A statement of any
additional relevant facts offered in response to the motion.
(b) A hearing shall be held on motions unless the
presiding officer determines that the pleadings and supportive evidence address
all issues.
(c) Unless a late filing is shown to have been
the result of good cause, all replies to motions shall be filed within 15
days after the filing of the motion. The
failure to reply to a motion within the time allowed shall constitute a waiver
of objection to the motion.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
PART Ret 204 ADJUDICATIVE PROCEEDINGS
Ret
204.01 Commencement of Adjudicative
Proceedings.
(a) Any member, employer, or beneficiary aggrieved
by a decision of the retirement system under RSA 100-A may request the
commencement of an adjudicative proceeding by filing a written petition in
accordance with Ret 203.01.
(b) Such petition shall be filed no later than 45
days after the date of issuance of the written notice of the New Hampshire
retirement system's decision.
(c) The hearings examiner shall serve as
presiding officer in any adjudicative proceeding unless the chairman of the
board of trustees with the approval of the board, designates another individual
to serve as a presiding officer in an adjudicative proceeding.
(d) Within 60 days
after the filing of a petition that meets the requirements of this section, the
presiding officer shall commence an adjudicative proceeding by issuing and
serving an order of notice of hearing or prehearing conference containing
the following information:
(1) A statement of the subject matter of the
proceeding;
(2) A statement of the legal authority for the
proceeding;
(3)
A statement of the time, date, and
place of the hearing or prehearing conference;
(4)
A reference to the specific statutes or rules involved; and
(5) The right to have an attorney present at a
party’s own expense.
(e) Unless a shorter
period is agreed to by the parties, a hearing shall not be held until at least
15 days after the date of the presiding officer's order of notice of hearing.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret
204.02 Informal Prehearing
Conferences.
(a) During any adjudicative proceeding, the
presiding officer, upon motion or his or her own initiative, may schedule one or more informal conferences to
aid in the disposition of the proceeding.
(b) The parties shall be prepared to discuss the
following:
(1) Settlement or compromise;
(2) Lists of witnesses and exhibits;
(3) Identification of principal issues;
(4) Identification of agreed upon facts;
(5)
The scope and timing of discovery;
(6)
Resolution of the matter via a non-evidentiary proceeding pursuant to
Ret 204.09;
(7)
Special arrangements for videotape viewing or stenographic recording;
and
(8) Any other matter which might otherwise contribute
to the orderly, timely, and efficient resolution of the adjudicative
proceeding.
(c) Matters decided at an informal prehearing
conference shall be recorded in an appropriate and timely order issued by the
presiding officer.
(d) With the agreement of all parties, an
informal prehearing conference shall be conducted via telephone.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret
204.03 Disclosure of Information
Prior to Hearing.
(a) Each party shall attempt in good faith to
make a complete and timely response to a request for the voluntary production
of information or documents relevant to the hearing within 30 days of receipt of such request.
(b) Each party shall attempt in good faith to
make a witness avalable for
a deposition in response to a request to depose an individual under the party’s control whose
testimony is likely to be relevant to the hearing.
(c) When a dispute arises between parties
concerning a request for the voluntary production of information, documents, or
a deposition, any party may file a motion to compel the production of the
requested information, documents, or a deposition pursuant to Ret. 204.04.
(d) Unless a hearing is scheduled upon less than
15 days’ notice by the presiding officer, within 7 days of the date of a
hearing, a party to an adjudicative proceeding shall disclose, in writing, to
all other parties the nature of all evidence to be submitted at the hearing,
including but not limited to:
(1) A list of names and addresses of all
witnesses; and
(2) A list of all exhibits, including any
videotaped testimony.
(e) If a party attempts to submit evidence which
was not disclosed in accordance with (d) above, the presiding officer shall,
upon objection, not allow the evidence to be submitted if the objecting party
would be prejudiced by the admission of the evidence.
(f) A petitioner may comply with the requirements
of paragraph (a) by providing the actual records requested or a release to
obtain such records.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret 204.04 Motions to Compel Production.
(a) Any party may make a motion requesting that
the presiding officer order a party to comply with information, documents, or
deposition request. The motion shall be
filed at least 30 days before the date scheduled for the hearing, or as soon as
possible after receiving the notice of hearing if such notice is issued less
than 30 days in advance of the hearing.
(b) The motion shall:
(1)
Set forth in detail those factors which justify the request for
information, documents, or a deposition; and
(2)
List with specificity the information it is seeking to discover, or the
person it is seeking to depose and his or her relevance to the hearing.
(c) When a party has demonstrated that such a
request for information, documents, or a deposition is necessary for a full and
fair presentation of the evidence at the hearing, the presiding officer shall grant the motion.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret 204.05 Continuances.
(a) Any party
requesting a continuance of a scheduled hearing shall file a motion for
continuance with the presiding officer at least 10 days prior to the hearing,
explaining why the continuance is needed.
Oral requests for continuances shall be accepted and acted upon if
followed by a written or electronic confirmation.
(b) Motions for a
continuance received within 10 days of the scheduled hearing date shall be denied
unless the presiding officer determines that good cause for the continuance
exists.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19 (formerly Ret 204.04)
Ret 204.06 Default; Failure to Appear.
(a) If any party
fails to appear at a hearing scheduled pursuant to this chapter, the presiding
officer shall notify the party of the default and shall give the party 15 days from the date of
the notice to demonstrate good cause for the failure to appear
(b) If the presiding
officer determines that the party failed to appear for a
reason other than good cause, the presiding officer shall issue an
order resolving the issues to be determined at the hearing against the
defaulting party.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19 (formerly Ret 204.05)
Ret 204.07 Sound Recordings. Unless this requirement is waived by the
parties, a sound recording of the hearing shall be made by the presiding
officer and the record shall be maintained by the retirement system for a
minimum period of 90 days from the date of board of trustees' action on the
presiding officer's recommendation. A
party requesting a copy of the sound recording shall be granted access to it
for copying purposes. Either party may
have a stenographer present, however, unless otherwise agreed, all parties
shall bear their own stenographic costs.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19 (formerly Ret 204.06)
Ret 204.08 Conduct of Hearing.
(a) The presiding
officer shall begin the hearing by recording the place, time, date, and issues
of the hearing together with the names of all parties and witnesses in
attendance.
(b) The presiding
officer shall maintain the record of the hearing and, in a disability hearing
conducted pursuant to RSA 100-A:6, a current medical report prepared by a
medical advisor designated by the board of trustees.
(c) The presiding officer
shall regulate the course of the hearing, the receipt of offers of proof, the
receipt of any relevant testimonial or documentary evidence, and the
questioning of any witnesses. The
presiding officer shall conduct a hearing in such a manner as to best ascertain
the rights of the parties and shall not be bound by common law or nonstatutory rules of evidence. All parties may present evidence through the
production of witnesses and exhibits and shall have the right to cross-examine
all opposing witnesses. The presiding
officer shall administer an oath or affirmation to each witness. The presiding officer shall exclude evidence
that is irrelevant, immaterial, or unduly repetitious.
(d) The retirement
system shall produce any retirement system witnesses, documents, or other
evidence under its control which are deemed by the presiding officer to be
necessary to understand and determine the issues. All parties shall have an opportunity to
respond to any evidence produced and to cross-examine any witness called
pursuant to this paragraph.
(e) All parties in
attendance may, prior to the close of the hearing, present a brief statement of
their positions and submit legal memoranda and requests for findings of fact
and rulings of law.
(f) Unless otherwise
provided by law, the petitioner shall have the burden of proof in all
hearings. Within 75 days after the close
of the hearing record, unless there is good cause for an extension, the
presiding officer shall make
a written recommendation to the board of
trustees based upon the preponderance of the evidence in the record.
(g) If the presiding
officer orders or allows the submission of post-hearing evidence, copies of all
such evidence shall be provided to all other parties at the time of transmittal
of the evidence to the presiding officer.
In such cases, all parties shall have 15 days to object. After the expiration of this 15-day period
the presiding officer shall rule on any objections to the post-hearing
evidence.
(h) The presiding
officer shall not receive or initiate a prohibited communication as defined in
Ret 201.02.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19 (formerly Ret 204.07)
Ret 204.09 Non-evidentiary Disposition.
(a) If, at any time after
receipt of a petition pursuant to Ret 203.01, the presiding officer determines
that there is no issue of material fact in dispute the presiding officer shall
issue an order authorizing the parties to file legal memoranda or request that
a non-evidentiary hearing be scheduled to hear argument on any remaining legal
issues.
(b) After issuing an
order pursuant to paragraph (a), the presiding officer shall:
(1) Issue a recommendation to the board of
trustees on the merits of the petition; or,
(2) If a non-evidentiary hearing has been
requested, schedule a non-evidentiary hearing and, after such hearing, issue a recommendation to the board of
trustees on the merits of the petition.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19 (formerly Ret 204.08)
Ret 204.10 Review of Recommendation by Board of Trustees.
(a) Within 2 board
meetings after the presiding officer makes a recommendation, it shall be reviewed
by the board of trustees unless the board waives this time period by
affirmative vote for good cause. For
purposes of this paragraph, good cause shall include the cancellation of a
board meeting or any other unforeseeable circumstances beyond the control of
the board.
(b) Upon completion
of its review of the presiding officer's recommendation the board of trustees
shall:
(1) Approve the recommendation in full;
(2) Approve the recommendation in part by accepting
the factual findings of the presiding officer and ruling on any of the legal
issues raised in the adjudicative proceeding;
(3) Remand the matter for further legal or
factual hearing before the presiding officer or other board designee if it
determines that some issues have not been fully addressed; or
(4) Deny approval of the recommendation and:
a. Remand the matter for further legal or
factual hearing before the presiding officer; or
b. Remove the matter from the jurisdiction of
the presiding officer and schedule a legal or factual hearing before the board
of trustees or an alternative presiding officer designated by the board.
(c) A recommendation of the presiding officer
that has not been approved by the board shall not be in any way binding upon
it.
(d) A member of the
board of trustees shall not receive or initiate an ex parte
communication.
(e) The board of
trustees shall provide all parties with a written order of notice of the
board's decision.
(f) The retirement
system shall keep a decision on file in its records for at least 5 years following
the date of the final decision or the date of the decision on any appeal,
unless the director of the division of records management and archives of the
department of state sets a different retention period pursuant to rules adopted
under RSA 5:40.
Source. #5880, eff 8-19-94; amd by #6140, eff 12-16-95
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19 (formerly Ret 204.09)
Ret 204.11 Motion for Rehearing.
(a) All motions for
rehearing or reconsideration of a board of trustees' decision shall be in
writing and filed within 30 days of the date of the order of notice of the
board's decision.
(b) All motions for
rehearing or reconsideration shall fully set forth every ground upon which a
party claims the board’s decision is unlawful or unreasonable.
(c) A motion for
rehearing shall suspend the order or decision complained of until
such time as it has been acted upon by the board of trustees.
Source. #7477,
eff 4-10-01; ss by #7572,
eff 10-10-01; ss by #12709, eff
1-9-19 (formerly Ret 204.10)
Ret 204.12 Withdrawal of Presiding Officer or Board Member.
(a) Upon his or her
own initiative or upon the motion of any party, a presiding officer or board
member shall withdraw from any hearing if the presiding officer or board
member:
(1) Has a direct interest in the outcome of a
proceeding, including, but not limited to, a financial or family relationship
with any party;
(2) Has made statements or engaged in behavior
which objectively demonstrates that he or she has prejudged the facts of a
case; or
(3) Personally believes that he or she cannot
fairly judge the facts of a case.
(b) Mere knowledge
of the issues, the parties, or any witness shall not constitute a basis for
withdrawal.
Source. #12709,
eff 1-9-19 (formerly Ret 204.11)
PART Ret 205 RULEMAKING PETITIONS
Ret 205.01 Petition for Adoption, Amendment, or Repeal of
Rules.
(a) Requests for
rulemaking shall be made by petition.
(b) Petitions shall
comply with Ret 202.
(c) The petitions
shall set forth the following information:
(1) The name, address, and telephone number of
the petitioner;
(2) The relief requested by the petition such as the
adoption, amendment, or repeal of a rule;
(3) A detailed statement or outline of any
proposed rule or amendment; and
(4) A statement of any legal authority which
supports the granting of the relief requested in the petition.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret 205.02 Disposition
of Rulemaking Petitions.
(a) Within 30 days
after the filing of a rulemaking petition that meets the requirements of this
section, the board of trustees shall act on the petition in the following
manner:
(1) Grant the petition and begin rulemaking
proceedings; or
(2) Issue an order denying the petition and
setting forth the reasons for such denial.
(b) Any order
denying a rulemaking petition shall be final and the person filing such
petition or any other interested person shall not be entitled to request the
commencement of an adjudicative proceeding under this chapter.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret 205.03 Conducting Public Hearing and Comments on
Rulemaking.
(a) The board of trustees
shall hold at least one public hearing on all proposed rules and shall afford
all interested persons reasonable opportunity to testify and to submit data,
views, or arguments in writing or, if practicable for the agency, in electronic
format. All materials submitted in
writing shall be signed by the person who submits them.
(b) Any materials in
writing or in electronic format shall be submitted within 5 business days after
the hearing, unless a shorter period is specified in the notice. If a shorter period is specified in the
notice, the deadline for the submission of such materials shall not be earlier
than the scheduled conclusion of the public hearing. If a hearing is continued or postponed, the
period for the submission of materials in writing or in electronic format shall
be extended unless the previously-established deadline meets the applicable
requirement specified above.
(c) Each hearing
shall be attended by a quorum of the board of trustees.
(d) To provide reasonable
opportunity for public comment, the board of trustees may continue a public
hearing past the scheduled time or to another date, or may extend the deadline
for submission of written comment. If
the agency continues the hearing or extends the deadline, it shall notify the
public by any means it deems appropriate, including notice in the rulemaking
register whenever practicable. (e) A
public comment hearing may be postponed in the event of any of the following:
(1) Inclement weather;
(2) Illness or
unavoidable absence of the official with rulemaking authority;
(3) Lack of a quorum
due to illness or unavoidable absence; or
(4) A determination by
the board of trustees that postponement of the public comment hearing shall
facilitate greater participation by the public.
(e) If a public
comment hearing is postponed, the agency shall provide notice in the rulemaking
register at least 5 days before such postponed public comment hearing, and may
also provide notice by any other means it deems appropriate.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709,
eff 1-9-19
Ret 205.04 Explanation of Adopted Rule. If requested by an interested person at any
time before 30 days after final adoption of a rule, the adopting authority
shall issue an explanation of the rule.
The explanation shall include:
(a) A concise
statement of the principal reasons for and against the adoption of the rule in
its final form; and
(b) An explanation
of why the adopting authority overruled the arguments and considerations
against the rule.
Source. #12709,
eff 1-9-19
PART Ret 206 DECLARATORY RULINGS
Ret 206.01 Petition for Declaratory Ruling. Requests for declaratory ruling shall be in the
form of a petition and comply with Ret 202 and shall set forth the following
information:
(a) The name,
address, and telephone number of the petitioner;
(b) The relief
requested by the petition; and
(c) A statement of
the legal issue upon which a declaratory ruling is sought.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709, eff 1-9-19
Ret 206.02 Disposition of Petitions for Declaratory Ruling.
(a) Within 60 days
after receipt of a petition for declaratory ruling, the board of trustees shall
advise the petitioner if additional information shall be required or whether
factual or legal issues presented by the petition are likely to cause a delay
in the issuance of a ruling.
(b) Declaratory
rulings shall be issued within 120 days of the filing of a petition that meets
the requirements of this part or within 120 days of the date of receipt of any
additional information required by the board of trustees pursuant to this
section.
Source. #5880, eff 8-19-94,
EXPIRED: 8-19-00
New. #7374, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7477, eff 4-10-01; ss
by #7572, eff 10-10-01; ss by #12709,
eff 1-9-19
CHAPTER
Ret 300 PARTICIPATION IN THE RETIREMENT
SYSTEM
PART
Ret 301 PURPOSE AND DEFINITIONS
Ret 301.01 Purpose. These rules set forth requirements for member
participation in and receipt of benefits from the New Hampshire Retirement
System (NHRS).
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New.
#12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18
New.
#12707, eff 1-9-19
Ret 301.02 Definitions. The following words and phrases as used in
this chapter, unless a different meaning is plainly required by the context,
shall have the following meaning:
(a)
“Accidental disability retirement” means the retirement of a member
pursuant to RSA 100-A:6, I(c) and (d) and (b) and RSA 100-A:6, II(c) and (d);
(b)
“Deferred vested retirement” means the retirement of a member pursuant
to RSA 100-A:10;
(c)
“Earnable
compensation” means “earnable compensation as defined in RSA 100-A:1, XVII;
(d)
“Group I members” means “Group I members” as defined in RSA 100-A:1,
X(a);
(e)
“Group II members” means “Group II members” as defined in RSA 100-A:1,
X(b);
(f)
“IME”
shall an independent medical examiner chosen by the board of trustees to review
disability retirement applications;
(g)
“IRS”
means the Internal Revenue Service of the United States government;
(h) “Normal retirement age” means the age at
which a member is eligible to receive a service retirement benefit pursuant to
RSA 100-A:5 unreduced for early retirement as provided in RSA 100-A:5,I(c) and
RSA 100-A:5, II(a);
(i) “Ordinary disability retirement” means the
retirement of a member pursuant to RSA 100-A:6, I(a) and (b) and RSA 100-A:6,
II(a) and (b);
(j) “Restoration to service” means the
commencement of employment by a retiree, in either:
(1) A position in which the retiree is required
to participate in the NHRS pursuant to RSA 100-A:3, I(a); or
(2) A position in which participation in the NHRS
is optional pursuant to RSA 100-A:3, I(a) and the retiree elects to so
participate;
(k) “Service retirement” means the retirement of
a member pursuant to RSA 100-A:5; and
(l) “Termination from service” means a formal
termination from a position of employment for which the member was then
eligible to participate in the NHRS and does not include any type of leave of
absence, with or without pay, or other such temporary revocable separation from
or cessation of service.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
PART
Ret 302 MEMBERSHIP
Ret
302.01 Unclassified and Fixed Term
Employees on Holdover Basis.
RESERVED
Source. #1953, eff 2-9-82
(rule Ret 302.11); ss by #2740, eff 6-11-84, EXPIRED: 6-11-90
New. #5225, eff 9-18-91, EXPIRED: 9-18-97
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
Ret 302.02 Sheriffs and Personnel in Sheriff’s
Department. RESERVED
Source. #1953, eff 2-9-82
(rule Ret 302.2); ss by #2740, eff 6-11-84; ss by #2980, eff 2-21-85 EXPIRED:
2-21-90
Ret 302.03 Non-election Forms. RESERVED
Source. #1953, rpld 2-9-82
(rule Ret 302.3)
Ret 302.04 IRA Account Participation. RESERVED
Source. #1953, eff 2-9-82
(rule Ret 302.04); ss by #2740, eff 6-11-84 EXPIRED: 6-11-90
Ret 302.05 Participation Standards - Group I State
and Political Subdivision Employees.
(a)
The purpose of Ret 302.05 is to establish standards for determining
which group I employees must be enrolled in NHRS, which employees cannot be
enrolled, and which employees for whom enrollment is optional.
(b)
Membership shall be compulsory for all group I state employees and all
group I political subdivision employees employed by a participating employer
except those employees for whom membership is optional pursuant to RSA 100-A:3,
subject to the following additional requirements:
(1) Employee members employed by political
subdivisions shall be employed:
a. On a regularly scheduled basis;
b. Thirty-Five hours
or more per week with the same participating employer; and
c. In permanent positions within the employee
job classification;
(2) Teacher members shall be employed:
a. On a regularly scheduled basis or, if not
regularly scheduled, for a cumulative minimum of 18 weeks during a school year;
b. Thirty hours or more per week with the same
participating employer; and
c. In a position within the teacher job
classification;
(3) Teacher members who become eligible by
meeting the 18-week cumulative minimum requirement in (2)a. shall be
immediately enrolled in NHRS on a prospective basis only;
(4) Employee members employed by the State
of New Hampshire shall be employed:
a. On a regularly scheduled basis;
b.
Sufficient total hours to meet the standard for full-time state employment
under New Hampshire law; and
c. In a permanent position within the employee
job classification;
(5) For purposes of determining employee
classification membership, “permanent position” means employment designated by
an employer as “permanent” or “regular” or
any employment that qualifies for employer provided vacation pay, sick
pay or health insurance;
(6)
For purposes of calculating total hours worked per week under Ret 302.05 (b), a
school administrative unit (SAU) and its member school districts shall be
considered to be the same employer;
(7) Membership shall be optional for:
a. Elected officials and officials appointed for
fixed terms to group I positions who meet the eligibility requirements set forth
in RSA 100-A:3, I(a) if the position was created on or before July 1, 2011;
b. Unclassified state employees who are not
receiving benefits from the NHRS and are employed in positions created on or
before July 1, 2011; and
c. Eligible employees of the general court; and,
(8) Employers may combine 2 or more part time positions in the
same member class in order to attain the minimum
required hours for participation.
(c)
Any group I member whose hourly work status is subsequently reduced to a
level below the minimum participation standards established in (b) shall be ineligible to make
membership contributions. Any such member shall not be entitled to receive a refund of accumulated
contributions pursuant to RSA 100-A:11 unless he or she has attained normal
retirement age.
(d)
Any former member who subsequently meets the minimum participation
standards provided in (b) and who received a return of accumulated
contributions pursuant to paragraph (c) may restore full service credit by reinstating
the funds in accordance with RSA 100-A:3, VI(a).
(e)
Any member who was a group I member of the NHRS on 1/21/1988 and whose
membership eligibility was determined by a rule in effect prior to 1/21/1988,
shall continue membership in NHRS. Any
group I member who continues membership as provided for in this section, whose
hourly work status is subsequently reduced to a level below the minimum
participation standards established in (b) shall be ineligible to make
membership contributions during such period of employment at reduced hours. Any
such member who subsequently meets the minimum participation standards provided
in (b) shall resume making membership contributions.
Source. #4363, eff 1-21-88,
EXPIRED: 1-21-94
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01; ss by #9414, eff
3-12-09; ss by #9562, eff 10-14-09, EXPIRED: 10-14-17
New.
#12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18
New.
#12707, eff 1-9-19
Ret 302.06 Optional Membership. A member who has elected to participate in
the NHRS while employed in a position that is optional pursuant to RSA 100-A:3,
I(a) shall remain a member until termination from service from such position as
defined in Ret 301.02(l). Elected
officials and officials appointed for fixed terms, for whom membership is
optional and who elect to enroll in the NHRS, shall meet the requirements of
RSA 100-A:3(a)(1)-(5). For this purpose,
if a person has more than one occupation, his or her “primary occupation” shall
be determined based on his or her tenure in such position, the compensation
paid and the work hours required.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New.
#12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18
New.
#12707, eff 1-9-19
PART
Ret 303 CONTRIBUTIONS
Ret
303.01 Contribution Remittance
Reports.
(a) All member/employer
contributions shall be remitted to the NHRS monthly in accordance with Ret
307.06. Remittance reports shall be due in
the NHRS by the 15th of the month for the previous month’s contributions. Payments shall be due in the NHRS by the 25th
of the month for the previous month’s contributions. Any member/employer payments not timely or
accurately remitted shall be assessed interest as provided in (b),
below.
(b) An interest penalty of one
percent for each month or fraction thereof that contributions are not timely or accurately remitted
shall be assessed against the delinquent employer. In computing interest under this paragraph
and under RSA 100-A:16, V, a fraction of a month shall be counted as a full
month.
(c) The board of trustees or its designee shall not abate interest penalties
of more than $100.00 except upon a showing that the employer had not willfully,
intentionally, through gross negligence, or through a pattern of negligence
failed to timely or accurately remit contributions.
(d) The executive director or designee shall not
abate interest penalties of $100.00 or less except upon a showing that the
employer had not willfully, intentionally, through gross negligence, or through
a pattern of negligence failed to timely or accurately remit contributions.
Source. #1953, eff 2-9-82
(rule Ret 303.1); ss by #2740, eff 6-11-84, EXPIRED: 6-11-90
New. #5225, eff 9-18-91; ss by #5527, eff 12-14-92;
amd by #6223, eff 4-16-96; amd
by #7375, INTERIM, eff 10-13-00, EXPIRES: 4-11-01; amd
by #7478, eff 4-10-01; amd by #7573, eff 10-10-01; ss
by #9322-A, eff 11-19-08; ss by #9562, eff 10-14-09, EXPIRED: 10-14-17
New.
#12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18
New.
#12707, eff 1-9-19
Ret 303.02 Refund of Accumulated Contributions.
(a)
In accordance with RSA 100-A:11, II(a) no application for refund of
accumulated contributions shall be processed until a group II member ceases to
be a permanent policeman or a permanent fireman and has attained normal
retirement age. To facilitate the return
of accumulated contributions, the initial refund shall be equal to the funds on
deposit with the NHRS on said cessation.
If additional contributions are received subsequent to the initial
refund payment, they shall be refunded within 30 days after the final deduction
is received by the NHRS.
(b)
In accordance with RSA 100-A:11, I(a) no application for refund of
accumulated contributions from a group I member of the NHRS shall be accepted
until 30 days after termination of employment.
To facilitate the return of accumulated contributions, the initial
refund shall be equal to the funds on deposit with the NHRS on said date of
termination. Such additional funds
received subsequent to the initial refund payment shall be refunded within 30
days after the final deduction is received by the NHRS.
Source. #1953, eff 2-9-82
(rule Ret 304.1); ss by #2740, eff 6-11-84; ss by #2980, eff 2-21-85, EXPIRED:
2-21-91
New. #5225, eff 9-18-91, EXPIRED: 9-18-97
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01; ss by #9562, eff
10-14-09, EXPIRED: 10-14-17
New.
#12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18
New.
#12707, eff 1-9-19
PART Ret
304 CONTRIBUTION ADJUSTMENT, EARNABLE
COMPENSATION ADJUSTMENT AND SERVICE ADJUSTMENT
Ret 304.01 Purpose. The purpose of Ret 304 is to establish:
(a)
A contribution adjustment procedure, in accordance with RSA 100-A:16, by
which NHRS can:
(1) Calculate and assess against a participating
employer or member payments of unpaid employer or member contributions due to
the NHRS;
(2) Refund employer or member contributions that
have been paid with respect to compensation which is not earnable compensation,
and
(3) Remove, add, or withhold, as appropriate, a
member’s earnable compensation credit;
(b)
A service adjustment procedure by which the NHRS, pursuant to RSA
100-A:4, can remove, add, or withhold service credit in accordance with any
assessment or refund made pursuant to (a) or in the event that a member
otherwise has been incorrectly granted service credit;
(c)
A related procedure whereby a member, beneficiary, or employer may
petition the NHRS to request that a contribution adjustment, earnable
compensation adjustment or service adjustment be made to the member’s NHRS
account; and
(d)
The procedure for appealing all orders issued by the NHRS under this
chapter.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09; ss by #10111, eff
4-11-12; ss by #12707,
eff 1-9-19
Ret 304.02 Definitions. The following definitions shall apply for
purposes of Ret 304:
(a)
“Contribution adjustment” means the process by which the NHRS calculates
and assesses against a participating employer or member payments of unpaid
employer or member contributions due the NHRS or refunds of employer or member
contributions that have been paid with respect to compensation which is not
earnable compensation, each in accordance with RSA 100-A:16 and Ret 304;
(b)
“Earnable compensation” means, for each payroll period which is the
subject of a contribution adjustment, the member’s earnable compensation as
defined in RSA 100-A:1, XVII for the applicable payroll period;
(c)
“Earnable compensation adjustment” means the process by which the NHRS
removes earnable compensation credit that was incorrectly credited to a member,
adds earnable compensation credit that was not properly credited to a member,
or withholds earnable compensation credit that is not due a member in
accordance with RSA 100-A:16 and Ret 304;
(d)
“Notice of contribution and earnable compensation adjustment” means the
notice required pursuant to Ret 304.03; and
(e)
“Service adjustment” means the process by which the NHRS removes service
credit that was incorrectly credited to a member, adds service credit that was
not properly credited to a member, or withholds service credit that is not due
a member in accordance with RSA 100-A:4 and Ret 304.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09; ss by #10111, eff
4-11-12; ss by #12707,
eff 1-9-19
Ret 304.03
Notices and Petitions - Procedures.
(a)
The contribution and earnable adjustment process shall be initiated by
the NHRS’s issuance of a notice of contribution and earnable compensation
adjustment to a member, beneficiary, or employer, or by the filing by a member
or employer of a timely petition for contribution and earnable compensation adjustment
that meets the requirements of Ret 200.
(b)
The service adjustment process shall be initiated by the NHRS’s issuance
of a notice of service adjustment to a member, beneficiary, or employer or by
the filing, by a member or employer, of a timely petition for service
adjustment that meets the requirements of Ret 200.
(c)
The notice of contribution and earnable compensation adjustment shall
set forth the information in Ret 304.04 after discovery by the NHRS through an
audit or other means of:
(1) An employer’s failure to remit the
appropriate member or employer contributions or any portion thereof required to
be paid in accordance with RSA 100-A:16, I(a) and RSA 100-A:16, III(c),
respectively;
(2) An employer’s remittance of member or employer
contributions, or any portion thereof, with respect to compensation that is not
earnable compensation; or
(3) An employer’s remittance of member or
employer contributions for a time period in which the member was not eligible
to participate as an active member.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09; ss by #10111, eff
4-11-12; ss by #12707,
eff 1-9-19
Ret 304.04
Notice of Contribution and Earnable Compensation Adjustment -
Contents.
(a)
The notice of contribution and earnable compensation adjustment shall
set forth the:
(1) Name of member/beneficiary;
(2) The last four digits of the member/beneficiary’s
Social Security number;
(3) Name of employer;
(4) Time period of member service for which the
employer failed to remit and/or deduct contributions or the remitted contributions
with respect to compensation which is not earnable compensation, if applicable;
(5) Amount of otherwise creditable service for
which required contributions were not received, if applicable;
(6) Time period for which the employer remitted contributions
while the member was not eligible for creditable service, if applicable;
(7) Member’s earnable compensation for each
payroll period in the service period referenced in (4) above;
(8) Member and employer contribution rates in
effect for the service period referenced in (4) above;
(9) Amount of any member or employer
contributions received for the service period referenced in (4) above;
(10) Contribution adjustment amount with itemized
member contribution adjustment and employer contribution adjustment, due the
NHRS, or to be refunded to the member and employer as the case may be, in
accordance with RSA 100-A:16 and Ret 304.05;
(11) Earnable compensation adjustment amount; and
(12) Date by which amounts set forth in (10) above
shall be paid to the NHRS.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09; ss by #10111, eff
4-11-12; ss by #12707,
eff 1-9-19
Ret 304.05 Calculation of the Contribution Adjustment
Payment Amount.
(a)
The contribution adjustment payment amount shall consist of the sum of
the member contribution adjustment payment and the employer contribution
adjustment payment and shall be due the NHRS in accordance with RSA 100-A:16
and Ret 304.05.
(b)
To calculate the member contribution adjustment, the NHRS shall:
(1) Calculate the difference between the amount
of member contributions that were remitted for the service period at issue and
the amount that should have been remitted; and
(2) In the case of an underpayment, increase the
amount in (1) by interest, at the applicable member rate under RSA 100-A:16,
II(g), from the date the member’s contribution was originally required to be
remitted to the NHRS to the date the member contribution adjustment payment is
received by the NHRS.
(c)
Member contributions shall be paid by the member with after tax funds
and may not be paid by the employer on behalf of the member except in cases
where the employer withheld the member contribution at the time the
compensation was paid but failed to remit the contributions in a timely manner.
(d)
To calculate the employer contribution adjustment, the NHRS shall:
(1) Calculate the difference between the amount
of employer contributions that were remitted for the service period at issue
and the contributions that should have been remitted; and
(2) In the case of an underpayment, increase the
amount in (1) by interest from the date the employer’s contribution was
originally required to be remitted to the NHRS to the date the employer
contribution adjustment payment is received by the NHRS. For contributions with respect to
compensation paid on or after July 1, 2011, the interest rate shall be the
applicable member rate under RSA 100-A:16, II(g). For contributions with respect to
compensation paid before July 1, 2011, the interest rate shall be the assumed
actuarial rate of return established by the board of trustees.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09; ss by #10111, eff
4-11-12; ss by #12707,
eff 1-9-19
Ret 304.06 Interest Penalty. In accordance with RSA 100-A:16, any member
contributions deducted by the employer or any employer contributions assessed
under Ret 304.03 which are not timely remitted to the NHRS shall, in addition
to the provisions of Ret 304.05, incur a penalty of interest on the total
amount due at the rate of one percent for each month or fraction thereof from
the date the contribution adjustment payment was required to be remitted to the
date the contribution adjustment payment is received in full by the NHRS.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09; ss by #10111, eff
4-11-12; ss by #12707,
eff 1-9-19
Ret 304.07 Abatement of Interest Penalties.
(a)
The executive director or designee shall not abate interest penalties
assessed against an employer pursuant to Ret 304.06 of $100.00 or less except
upon a showing that the employer had not willfully, intentionally, through
gross negligence, or through a pattern of negligence failed to remit
contributions.
(b)
The board of trustees or its designee shall not abate interest penalties
of more than $100.00 except upon a showing that the employer had not willfully,
intentionally, through gross negligence, or through a pattern of negligence
failed to remit contributions.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09; ss by #10111, eff
4-11-12; ss by #12707,
eff 1-9-19
Ret 304.08
Failure to Remit Contributions or Pay Contribution Adjustment Payment
Amount: Rescinding/Withholding of Service Credit.
(a)
The NHRS shall rescind any service credit or earnable compensation
credit previously granted a member for any time period for which the NHRS has
not received the required member or employer contributions due in accordance
with RSA 100-A:16, I(a) and III(c).
(b)
The NHRS shall rescind any previously granted service credit or earnable
compensation credit for which contributions had been received on behalf of a
member who was not eligible for creditable service.
(c)
Upon assessment of a contribution adjustment payment amount pursuant to
Ret 304.04(c)(10), the NHRS shall not grant or reinstate service credit for the
service period at issue, or earnable compensation credit for earnable
compensation for which contributions have not been received until receipt in full
by the NHRS of both the member contribution adjustment payment and the employer
contribution adjustment payment calculated pursuant to Ret 304.05 plus any
unabated interest penalties due pursuant to Ret 304.06.
(d)
For contribution adjustment payment amounts assessed prior to the
member’s retirement, if the NHRS does not receive, in accordance with (c)
above, the full contribution adjustment payment amount plus any unabated
interest penalties by the member’s date of retirement, the member shall irrevocably
forfeit any right to receive service credit for the service period at issue or
to receive earnable compensation credit for earnable compensation for which
contributions had not been received.
(e)
For contribution adjustment payment amounts assessed after a member’s
retirement, if the NHRS does not receive in accordance with paragraph (c)
above, the full contribution adjustment payment amount plus any unabated
interest penalties within 90 days of the date of the notice of contribution
adjustment, the retiree shall irrevocably forfeit any right to receive service
credit for the service period at issue or to receive earnable compensation for
which contributions had not been received.
(f)
In the event of a forfeiture of service credit for a member’s failure to
remit a member contribution adjustment payment amount pursuant to (d) or (e)
above, any employer contributions or employer adjustment payments received for
the service period at issue shall be retained by the NHRS and credited to the
state annuity fund in accordance with RSA 100-A:16, II(a) through (i).
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09; ss by #10111, eff
4-11-12; ss by #12707,
eff 1-9-19
Ret 304.09 Partial Month of Service. Except as otherwise provided by RSA 100-A:3,
V-a and RSA 100-A:11, an employer, member, or beneficiary shall have no right
to a refund of employer or member contributions remitted for a partial month of
service for which a member is not entitled to receive service credit pursuant
to Ret 307.01 and RSA 100-A:4.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09; ss by #10111, eff
4-11-12; ss by #12707,
eff 1-9-19
Ret 304.10 Notice of Service Adjustment. After discovery, through an audit or other
means, of service credit being incorrectly granted or denied a member pursuant
to RSA 100-A:4, the NHRS shall issue to the member or beneficiary and employer
a notice of service adjustment which sets forth the:
(a)
Name of member or beneficiary;
(b)
The last four digits of the member or beneficiary’s Social Security
number;
(c)
Name of employer;
(d)
Time period of service which was incorrectly granted or denied a member;
(e)
Amount of service credit which was incorrectly granted or denied a member;
and
(f)
Member’s total corrected amount of service credit.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09; ss by #10111, eff
4-11-12; ss by #12707,
eff 1-9-19
Ret 304.11
Rescinding/Granting of Service Credit.
(a)
Upon issuance of a notice of service adjustment pursuant to Ret 304.10,
the NHRS shall rescind credit for service which had been incorrectly granted to
a member in accordance with RSA 100-A:4.
(b)
Upon issuance of a notice of service adjustment pursuant to Ret 304.10
or in response to a petition for service adjustment filed pursuant to Ret
304.03, the NHRS shall grant any service credit which had been incorrectly
denied a member in accordance with RSA 100-A:4 and RSA 100-A:16.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09; ss by #10111, eff
4-11-12; ss by #12707,
eff 1-9-19
Ret 304.12 Appeal. Any order or other decision set forth in a
NHRS notice of contribution and earnable compensation adjustment or notice of
service adjustment issued pursuant to Ret 304.03 may be appealed by timely
filing a written petition that meets the requirements of Ret 200.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09; ss by #10111, eff
4-11-12; ss by #12707,
eff 1-9-19
PART
Ret 305 BENEFITS
Ret 305.01 Notice of Intent to Retire. Notice of intent to retire under the provisions
of RSA 100-A:5 or RSA 100-A:10 shall be made by completing and filing the group
I or group II member application for service retirement, or under the
provisions of RSA 100-A:6 by completing and filing the group I or group II
member application for ordinary and/or accidental disability retirement. Except in the case of an application for a
vested deferred retirement benefit, such forms, as identified in Ret 305.05,
shall be filed with the board of trustees not less than 30 nor more than 90
days prior to the requested effective date of retirement.
Source. #1953, eff 2-9-82
(rule Ret 305.1); ss by #2740, eff 6-11-84 EXPIRED 9-18-91
New. #5225, eff 9-18-91, EXPIRED: 9-18-97
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New.
#9562, eff 10-14-09, EXPIRED: 10-14-17
New.
#12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18
New. #12707, eff 1-9-19
Ret 305.02 Effective Date of Retirement Allowance.
(a)
A member who is otherwise eligible to receive a retirement allowance
under RSA 100-A and Ret 305 shall terminate from service pursuant to Ret.
301.02(a) prior to receipt of a retirement allowance.
(b)
All retirement allowances as defined in RSA 100-A:1, XXII shall become
effective on the first of the month following the period stipulated in RSA
100-A:5 and RSA 100-A:6 or the first of the month following the member’s
termination from service, whichever is later.
The first retirement allowance payment shall be made on the last day of
that month.
(c)
Within 30 days of a member’s termination from service, the member’s
employer shall provide NHRS, on a form prescribed by the board of trustees, the
appropriate “Employer’s Notice of Termination” as follows:
(1) “Employer’s Notice Of Termination for Employees,
Police Officers, and Firefighters Vested Prior To 1/1/2012” NHRS Form 18/MS-18,
(Rev.03/2018)
(2) “Employer’s Notice Of Termination for
Teachers and Post-Secondary Faculty Not Vested Prior To 1/1/2012” NHRS Form
21/MS-21, (Rev.03/2018);
(3) “Employer’s
Notice Of Termination for Employees, Police Officers, and Firefighters Not
Vested Prior To 1/1/2012” NHRS Form 19/MS-19, (Rev.03/2018); and
(4) “Employer’s Notice Of Termination for Teachers
and Post-Secondary Faculty Vested Prior To 1/1/2012” NHRS Form 22/MS-22,
(Rev.03/2018).
(d)
Retirement allowance payments made for a time period that was prior to
the member’s termination from service shall be recoverable by the NHRS.
(e)
The ordinary disability retirement allowance for a member who
simultaneously filed subsequently approved applications for service retirement
and ordinary disability retirement shall be effective retroactively to the
effective date of the member’s service retirement benefit if, throughout this
retroactive-benefit time period, the member met all ordinary disability
retirement eligibility requirements.
(f)
The accidental disability retirement allowance for a member who
simultaneously filed approved applications for ordinary and accidental
disability retirement shall be effective retroactive to the effective date of
the member’s ordinary disability retirement benefit if, throughout this
retroactive benefit time period, the member met all accidental disability eligibility
requirements.
(g)
Any disability applicant found eligible for accidental disability
retirement benefits by the board of trustees may elect to have those benefits
commence the month immediately following the board of trustees' decision to
grant accidental disability retirement.
Such an election by the applicant shall be made in writing and received
by the NHRS within 30 calendar days from the date of the NHRS's notice of
eligibility and payment of the prospective election of accidental disability
retirement benefits shall commence the month following the NHRS's receipt of
the applicant's election. Failure to
elect such a prospective commencement
date
shall result in an effective date of disability retirement benefits retroactive
to the first of the month following the period stipulated in RSA 100-A:5 and
RSA 100-A:6 or the first of the month following the member's termination from
service, whichever is later, as described in Ret 305.02(b).
Source. #1953, eff 2-9-82
(rule Ret 305.2); ss by #2740, eff 6-11-84, EXPIRED: 6-11-90
New. #5225, eff 9-18-91, EXPIRED: 9-18-97
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01; amd by #7674, eff 4-10-02; ss by #9562, eff 10-14-09,
EXPIRED: 10-14-17
New.
#12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18
New. #12707, eff 1-9-19
Ret
305.03 Filing
for Benefits.
(a)
Each applicant shall complete and file the appropriate forms which may
be obtained at the NHRS office, or from the employer, for the type of benefit
requested not less than 30 nor more than 90 days prior to the effective date of
retirement, except in the case of a vested deferred retirement benefit.
(b)
Service and vested deferred retirement benefits as described in RSA
100-A:5 and RSA 100-A:10 shall be approved providing minimum requirements for
age and service pursuant to those statutes have been met.
(c)
A member applying for disability retirement pursuant to RSA 100-A:6
shall complete and file an “Application for Ordinary/Accidental Disability
Retirement for Group I (Teachers and Employees)” (NHRS Form MB-16 Rev. 9/2015)
or an “Application for Ordinary/Accidental Disability Retirement for Group II
(Police and Fire)” NHRS Form MB-20 (Rev. 03/2015).
(d) Within 120 days of such filing the member
shall provide the following:
(1) A completed “Employee’s Statement of
Disability” NHRS Form CNHRS (Rev. 3/2006);
(2) For accidental disability retirement only,
proof that the applicant’s injury or illness was found compensable by the
employer, the employer’s insurance carrier, or the commissioner of labor
pursuant to RSA 281-A:43;
(3) A position description for the position last
held by the applicant prior to making his or her application;
(4) All pertinent medical records that the
applicant wishes to have considered by NHRS in making its determination;
(5) A completed “Treating Physician’s Statement”
(Rev. 11/2015);
(6) A completed
“Authorization to Release Medical and Hospital Records” NHRS Form CNHRS 6 (Rev
3/2006);
(7) A completed
“Certification” NHRS Form MEDDOC (Rev. 3/28/2016) certifying that the applicant
has submitted all the medical documentation the he or she intends to submit for
consideration by NHRS;
(8) A completed “Wage and Personnel Records Authorization”
NHRS Form MS-41 (Rev 4/2018);
(9) A
completed “Mandatory Acknowledgement/Certification NHRS Form MS-27 (Rev.
10/2016);
(10) The birth certificates for the applicant and beneficiaries;
(11) A marriage certificate for group II members only;
(12) The Social Security identification numbers
for the applicant and beneficiaries and either a copy of the applicant’s Social
Security card or a completed IRS Form W-9;
(13) A completed federal tax withholding form (IRS
Form W-4P);
(14) A completed “Electronic Direct Deposit (EDD)”
form NHRS Form RS-6, (Rev. 08/2017 PB);
(15) A completed “Health Insurance
Pre-Application” Department of Administrative Services, Risk Management Form
Rev (08/2017 PB) for state employees only; and
(16) A completed “Payment Options for Additional
Contributions Form” NHRS Form Acct-06 (Rev. 6/2016).if
the member is in the additional contributions program
(e)
The application for disability retirement shall be deemed to have been
withdrawn if the applicant fails to provide all of information required by (c)
within 120 days of filing the application, unless the applicant can establish
good cause, as defined on Ret 201.02(d), for such failure. If the application is deemed to have been withdrawn,
the applicant may re-apply for disability retirement benefits in accordance
with Ret 305.05(f)-(j).
(f)
The NHRS shall refer the applicant's “Treating
Physician’s Statement” and all medical records to the IME within 60 days of
receipt of the applicant’s “Certification” form as provided in (c)(7). In the case of all
psychological disabilities and all accidental disability retirement
applications the “independent medical examiner” (IME) shall review the
“Treating Physician’s Statement” and medical records and conduct an examination
of the applicant. In the case of all
physical disabilities, the IME shall conduct an examination only if, in the
IME’s professional opinion, the “Treating Physician’s Statement” and medical
records do not conclusively indicate that the applicant is incapacitated and
that such incapacity is likely to be permanent.
The IME shall complete an “Independent Medical Examiner’s Statement”
(Rev 10/2015) and submit it to NHRS staff which shall prepare a recommendation
for consideration by the board of trustees.
The board of trustees shall rule upon the applicant's request based on
proof of total and permanent incapacity to perform the duties of the position
held taking into consideration the medical records submitted by the applicant,
the disability certification provided by the applicant's physician and, the
recommendation of the IME. In addition,
in the case of an application for accidental disability retirement, the board
of trustees shall also rule whether such incapacity occurred in the line of
duty as provided in RSA 100-A:6, I(c)(1)(A)-(C) or RSA 100-A:6,
II(c)(1)(A)-(C).
(g)
A member shall be "in service" if, as a result of employment
with a NHRS participating employer, the member is both receiving earnable
compensation as defined by RSA 100-A:1, XVII and earning NHRS creditable
service for which the NHRS receives payment of full employer and member
retirement contributions pursuant to RSA 100-A:16.
(h)
Notwithstanding the provisions of (f), a member who, as a result of
employment with an NHRS participating employer, is receiving workers'
compensation disability payments pursuant to RSA 281-A:28, RSA 281-A:28-a or
RSA 281-A:31 in lieu of earnable compensation and whose employment has not been
terminated by the participating employer shall be considered during the time
period in which both of these conditions are met to be "in service".
(i) Notwithstanding the provisions of (f) a
member who is on leave under the provisions of the Federal Family and Medical
Leave Act of 1993 shall be considered to be "in
service".
(j)
The requirement that an application for disability retirement benefits
be filed while a member is in service shall be waived in accordance with RSA
100-A:6, V for a member who files an application for ordinary or accidental
disability retirement benefits within one year of the member's last date of
creditable service for which the NHRS has received and posted, on behalf of the
member, full retirement contributions pursuant to RSA 100-A:16.
(k)
The fact that a member is deemed to have met in service requirement for
the filing of a disability retirement application under Ret 305 shall not
affect whether the member meets the requirements for actual receipt of service
credit under Ret 307.
(l)
If an applicant requests a rehearing or reconsideration pursuant to Ret
202.10, the applicant shall provide any additional medical records no later
than 60 days after the date on which NHRS provides acknowledgement to the
applicant that it has received his or her request, unless the applicant can
establish good cause, as defined on Ret 201.02(d), for failure to provide the
information by that deadline. If
additional medical records are not submitted, the determination on rehearing or
reconsideration shall
be made based on the original records submitted by
the applicant, the Treating Physician’s Statement, the IME Statement and any
testimony or pleadings filed during the rehearing or reconsideration
proceeding.
(m)
In the case of an application for a service retirement or a deferred
vested retirement, the applicant shall provide the following information:
(1) A completed “Application for Service/Vested
Deferred Retirement for Group I (Employee and Teacher)” NHRS Form MB-14 (Rev.
3/2015) or an “Application for Service/Vested Deferred Retirement for Group II
(Police and Fire)” NHRS Form MB-15 (Rev. 3/2015);
(2) A
completed “Mandatory Acknowledgement/Certification NHRS Form MS-27 (Rev.
10/2016);
(3) The birth certificates for the applicant and beneficiaries;
(4) A marriage certificate for group II members only;
(5) The Social Security identification numbers
for the applicant and beneficiaries and either a copy of the applicant’s Social
Security card or a completed IRS Form W-9;
(6) The federal tax withholding form (IRS Form
W-4P);
(7) A completed “Electronic Direct Deposit (EDD)”
form NHRS Form RS-6, (Rev. 08/2017)
(8)
“Health Insurance Pre-Application” Department of Administrative Services, Risk
Management Form Rev (08/2017 PB) for state employees only; and
(9) A completed “Payment Options for Additional
Contributions Form” NHRS Form Acct-06 (Rev. 6/2016) if the member is in the
additional contributions program.
Source. #1953, eff 2-9-82
(rule Ret 202); ss by #2740, eff 6-11-84; ss by #2980, eff 2-21-85, EXPIRED:
2-21-91
New. #5225, eff 9-18-91; amd
by #5407, eff 6-11-92, EXPIRED: 6-11-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01; ss by #7674, eff 4-10-02;
ss by #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19 (formerly Ret 305.05)
Ret 305.04 Special Provisions Election Disability
Applicants.
(a)
Any active member of NHRS who files an application for ordinary or
accidental disability retirement may also, if eligible pursuant to RSA 100-A:5,
file an application for service retirement.
If the board of trustees approves the application for disability
retirement, then benefits shall be retroactively adjusted unless the retiree
requests the alternative effective date of his retirement as provided in Ret
302.05(g). The filing of the service
retirement application shall not infringe upon the applicant's eligibility for
ordinary or accidental disability retirement or right to request a rehearing or
reconsideration should such application for disability retirement be denied.
(b)
Any active member of NHRS who files an application for accidental
disability retirement may also file an application for ordinary disability
retirement and, if the board of trustees approves such application, ordinary
disability retirement benefits shall be paid during the pendency of the
application for accidental disability retirement. If the board of trustees approves the
application for accidental disability retirement, then benefits shall be
retroactively adjusted unless the retiree requests the alternative effective
date of his or her retirement as provided in Ret 302.05(g). The filing of the ordinary disability
retirement application shall not infringe upon the
applicant's eligibility for accidental disability retirement or right to
request a rehearing or reconsideration should such application for accidental
disability retirement be denied.
Source. #3097, eff 8-20-85
EXPIRED: 8-20-91
New. #5225, eff 9-18-91, EXPIRED: 9-18-97
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New.
#12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18
New. #12707, eff 1-9-19 (formerly Ret 305.07)
Ret 305.05 Split Benefit Retiree Cost-of-living
Allowance.
(a)
“Retirement allowance” means “retirement allowance” as defined in RSA
100-A:1, XXII.
(b) “Split-benefit retire” means any
retiree who has creditable service in both group I and group II, and whose retirement
allowance is computed based upon both his group I creditable service and his
group II creditable service in accordance with Laws of 1977, 573:1 or RSA
100-A:19-a through RSA 100-A:19-h.
(c)
For purposes of receiving any cost-of-living adjustments applicable to
any split-benefit retirement allowance, a split-benefit retiree's split-benefit
retirement allowance shall be treated as 2 separate retirement allowances. The retiree's group I portion shall be adjusted
in accordance with the appropriate group I member classification cost-of-living
allowance as provided in the legislation establishing such cost of living
allowance.
(d)
For purposes of this rule, if a split-benefit retiree has group I
service both as a teacher and as an employee, the appropriate group I member
classification shall be the group I member classification in the service that
is latest in time.
(e)
If a split-benefit retiree has group II service both as a permanent
police officer and as a permanent firefighter, the appropriate group II member
classification shall be the group II member classification in the service that
is latest in time.
(f)
A split-benefit retiree’s retirement status as a group I or group II
retiree shall be determined by the group of the position last held.
Source. #5044, eff 1-15-91,
EXPIRED: 1-15-97
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New.
#12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18
New. #12707, eff 1-9-19 (formerly Ret 305.08)
Ret 305.06 Lump Sum Benefits Upon Death of Group II Member
Who Had Retired or Filed Notice of Intent to Retire.
(a)
Upon the death of a retired group II member whose effective date of
retirement was before April 1, 1987, and who, prior to death, was not in
receipt of an accidental disability retirement allowance, there shall be paid
to the person, if living, nominated by the member by written designation filed
with the board of trustees, otherwise to the deceased member's estate, a lump
sum of $3,600.00.
(b)
Upon the death of a group II member whose effective date of retirement
was on or after April 1, 1987 but before July 1, 1988, there shall be paid to
the person, if living, nominated by the member by written designation filed
with the board of trustees, otherwise to the deceased member's estate, a lump
sum of $3,600.00.
(c)
Upon the death of a group II member whose effective date of retirement
was on or after July 1, 1988 or whose retirement had not yet become effective
but who had, on or after January 1, 1991, filed notice of intent to retire
pursuant to the requirements of Ret 305.01, there shall be paid to the person,
if living, nominated by the member by written designation filed with the board
of trustees, otherwise to the deceased member's estate either:
(1) A lump sum of $10,000.00 if the deceased
member became a group II member prior to July 1, 1988; or
(2) A lump sum of $3,600.00 if the deceased
member became a group II member on or after July 1, 1988.
(d)
Any payments made pursuant to this section shall be in addition to any
amounts payable under RSA 100-A:11 and the surviving spousal allowance
provisions of RSA 100-A:12.
Source. Interim #5282, eff
11-22-91 (Expires 3-21-92); ss by #5354, eff 3-13-92, EXPIRED: 3-13-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES: 4-11-01;
ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New.
#12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18
New. #12707, eff 1-9-19 (formerly Ret 305.09)
PART
Ret 306 RESTORATION TO SERVICE
Ret 306.01 Ineligibility For Retirement Allowance.
(a)
A retiree who is restored to service as defined in Ret 301.02(j) shall
become ineligible for a retirement allowance as of the first of the month in
which the retiree is restored to service.
(b)
Any retirement allowance payments made for a time period after a retiree
has been restored to service shall be recoverable by the NHRS.
Source. #1953, eff 2-9-82
(rule Ret 306.1); amd by #2378, eff 6-10-83; ss by
#2740, eff 6-11-84; ss by #2980, eff
2-21-85 EXPIRED: 2-21-91
New. #7478, eff 4-10-01; ss by #7573, eff
10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 306.02 Retirement Status for the Purposes of the
Death Benefits and Medical Subsidy Benefits for Split Benefit Retirees.
(a)
For the purposes of determining a beneficiary’s eligibility for the
benefits payable upon a split benefit retiree’s death after retirement pursuant
to RSA 100-A:12, a retiree’s retirement status as a group I or group II retiree
shall be determined by the position last held.
(b)
For the purposes of determining a member’s or beneficiaries eligibility
for the benefits payable pursuant to RSA 100-A:52, a split benefit retiree’s
retirement status as a group I or group II retiree shall be determined by the
position last held.
Source. #1953, eff 2-9-82
(rule Ret 306.2); amd by #2378, eff 6-10-83; ss by
#2740, eff 6-11-84; ss by #2980, eff 2-21-85, EXPIRED: 2-21-91
New. #12707, eff 1-9-19
PART
Ret 307 SERVICE CREDITS
Ret 307.01 Computation.
(a)
For the purpose of determining service credit, fractions of a year of
service for employees, police officers and firefighters shall be computed to
the nearest 12th. Notwithstanding the
foregoing, employees whose regular work year is at least 10 months but less
than 12 months shall be eligible to receive one year of service credit for one
regular work year of service, and fractions of a year shall be computed to the
nearest 10th.
(b)
In the case of teachers, or employees whose regular work year is the 10
month school year, the period from the commencement of the school year through
the close of the school year shall constitute one school year of 10 months, and
fractions of a year shall be computed to the nearest 10th.
Source. #1953, eff 2-9-82
(rule Ret 307.1); for para (a); rule Ret 308.11 for para (b); ss by #2740, eff
6-11-84; ss by #2980, eff 2-21-85 EXPIRED: 2-21-91
New. #5225, eff 9-18-91, EXPIRED: 9-18-97
New.
#7375, INTERIM, eff 10-13-00, EXPIRED:
4-11-01
New. #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 307.02 Eligibility to Receive Service Credit.
(a)
To be eligible to receive service credit a member shall meet the
standards for active membership in the NHRS set forth in RSA 100-A and the
participation standards in Ret 302.05.
(b)
An active member’s service credit shall be accrued on a per month basis.
(c)
The requirements for an active member to receive service credit for a
particular month shall be as set forth in (d) through (j) below.
(d)
The member’s employer shall both report to the NHRS the full amount of
the member’s earnable compensation and remit to the NHRS the full amount of all
employer and member contributions due on the member’s earnable compensation in
accordance with RSA 100-A:16 and Ret 307.06.
(e)
Upon becoming eligible to enroll in the NHRS, a member shall receive
service credit for the first month of service in which the member has earnable
compensation attributable to the member’s service during that month.
(f)
To receive service credit for the member’s second month of service, the
member shall, for that month, have earnable compensation attributable to the
member’s service during that month that is equal to at least 1/24 of the
member’s base annual compensation reported by the member’s employer on the
member’s “Member Information/Enrollment Form” (NHRS Form D NHRS
1 Rev. 12/2015).
(g)
To receive service credit for subsequent months of service, with the exception
of the month in which the member’s employment is terminated, the member shall,
for the month for which service credit is sought, have attributable earnable
compensation that is at least equal to 50% of the member’s average monthly
earnable compensation over the member’s previous 6 months of credited
service. If, however, the member has
less than 6 months total credited service, a member shall receive service
credit only if the member’s earnable compensation attributable to the month for
which service is sought is at least 50% of the member’s average monthly
earnable compensation from the member’s second month of credited service
onward.
(h)
Notwithstanding the requirements of (f) and (g) above, a member shall
receive service credit for any month of service in which the member receives
earnable compensation for at least 50% of the regularly required work days for
that position.
(i) To receive credit for service in the month in
which the member’s employment is terminated, the member shall have received
earnable compensation for at least 50% of the regularly required work days for
that position, regardless of the amount of the member’s earnable compensation
attributable to that month.
(j)
In accordance with RSA 100-A:16, I(a), a group II member shall not
receive creditable service in excess of 40 years.
Source. #1953, eff 2-9-82
(rule Ret 307.2); ss by #2740, eff 6-11-84; ss by #2980, eff 2-21-85, EXPIRED:
2-21-91
New. #5225, eff 9-18-91; ss by #5823, eff 5-13-94
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 307.03 Sabbatical Leave.
(a)
In cases where full or partial salary is being paid, full creditable service
shall be granted to recipients of sabbatical leave for the entire period of
such leave and earnable compensation shall be credited at the rate actually
paid to such sabbatical leave recipients, provided such recipients appear on
the official payroll of the employer and that all necessary member and employer
assessments be remitted to NHRS at the regular intervals already prescribed by
the board of trustees pursuant to Ret 303.01.
(b)
Notwithstanding the provisions of (a) above, a member shall not receive
service credit for sabbatical leave unless the member meets the earnable
compensation requirements of Ret 307.02(c).
Source. #1953, eff 2-9-82
(rule Ret 311.1); ss by #2740, eff 6-11-84, EXPIRED: 6-11-90
New. #5225, eff 9-18-91, EXPIRED: 9-18-97
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 307.04 Credits for Police and Fire Training
Sessions.
(a)
Permanent firefighters and permanent police officers shall be
acknowledged as performing their duty when going to, returning from, or being
present at, training sessions sponsored by the fire standards and training
commission, police standards and training council, or other training sessions
conducted under the professional supervision of fire or police officials, when
attendance at such sessions has been authorized by their appointing authority
and a record of such authorization is on file at their place of employment.
(b)
Notwithstanding the provisions of (a) above, a member shall not receive
service credit for police and fire training sessions unless the member meets
the earnable compensation requirements of Ret 307.02(c).
Source. #5066, eff 2-15-91; rpld by #5324, eff 2-5-92 (Moved to Chapter Ret 308)
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 307.05 Notice of Ineligibility to Receive Service
Credit. If a member’s employer
reports or remits, on behalf of the member, earnable compensation or employer
or member contributions attributable to service for which the member is not
eligible for service credit under Ret 307.02(a)-(c), the NHRS shall provide
written notice to the member and the member’s employer that the member is
ineligible to receive
service
credit for the applicable period of member service.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 307.06 Employer Reporting Requirements.
(a)
Each participating employer, in accordance with Ret 303.01, shall report
monthly employer contributions and member contributions via the NHRS Data
Reporting System (DRS) at https://www.nhrs.org/employers/employer-resources/employer-reporting-system.
(b)
An employer shall not adjust data provided in a subsequent monthly
employer contribution summary report or in a subsequent detailed member
contribution report to offset an error in a previous summary or report.
Contributions
remitted improperly shall be returned by NHRS and the employer shall be subject
to late reporting penalties pursuant to RSA 100-A:16.
Source. #7478, eff 4-10-01;
ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New.
#12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18
New. #12707, eff 1-9-19
PART
Ret 308 PAYMENT FOR PRIOR SERVICE CREDIT
EMPLOYER ENROLLMENT OVERSIGHT
Ret 308.01 Purpose. The purpose of Ret 308 is to establish a
procedure for an eligible employee, who, due to employer oversight, was not
timely enrolled in NHRS, to petition the board of trustees for authorization to
pay the cost of, and thereafter receive credit for, such prior service. A further purpose is to establish a procedure
for a member to demonstrate to the board of trustees a financial inability to
pay the prior service credit cost.
Source. #5324, eff 2-5-92
(from Ret 307.04), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 308.02 Definitions.
(a)
"Current annual rate of compensation" means:
(1) For a member who was in service at the time of
filing the member's petition for employer enrollment oversight prior service
credit under RSA 100-A:3, VI(d), the member's annual salary as of the filing
date of the member's petition; or
(2) For a member who was not in service at the
time of filing the member's petition for employer enrollment oversight prior
service credit, the member's annual salary as of the member's retirement, death
or cessation of service.
(b)
"Member", for the purpose of Ret 308 only, means any person
who was eligible, or the estate of any person who was eligible, for membership
in NHRS but was not enrolled in the NHRS upon the commencement
of his
or her eligibility to enroll, but, rather, was enrolled effective as of a later
date.
Source. #5324, eff 2-5-92
(from Ret 307.04), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES: 4-11-01;
ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New.
#12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18
New. #12707, eff 1-9-19
Ret 308.03 Eligibility, Payment, Receipt of Credit.
(a)
Any eligible employee may petition the board of trustees for prior
service credit under RSA 100-A:3, VI(d)(1) by filing a completed “Request For Cost
Calculation To Purchase Service Credit Employer Enrollment Oversight” NHRS Form EOS 1 (Rev11/2016).
(b)
The board of trustees, or its designee, shall review all properly filed
petitions and make an administrative determination of eligibility pursuant to
the requirements set forth in RSA 100-A:3, VI(d)-(e).
(c)
If the board of trustees or its designee, upon review of a petition,
finds that a petitioning eligible employee
is eligible pursuant to RSA 100-A:3, VI(d)-(e), to receive prior service
credit, the eligible employee and the employer shall be provided a written
notice of this finding which shall include an actuary's statement.
(d)
Upon an initial finding in favor of the eligible employee, the eligible
employee shall within 90 days after the date of notice of eligibility/actuary
statement:
(1) Make a lump sum payment of 1/2 of the cost of
the prior service credit;
(2) Elect, in writing, to make annual
installments over a period not to exceed 6 years, plus annual interest at the
same rate as then paid on member accounts, on the unpaid balance; or
(3) Petition the board of trustees for relief due
to inability to pay pursuant to Ret 308.08.
(e)
An eligible employee who fails to comply with the requirements of (d)
above shall be required to reapply and the prior service credit cost shall be
recalculated in accordance with Ret 308.03(j)
(f)
The employer shall pay 1/2 the prior service credit cost, as determined
in (j), below, within 45 days after the date of notice from the board of
trustees or its designee that the eligible employee has made a lump sum payment
or an election to pay by installments under (d)(1) or (d)(2) above.
(g)
An employer who fails to make timely payment of its 1/2 share of the
prior service credit cost shall in accordance with RSA 100-A:16, V incur an
interest charge of 1% per month for each month or part thereof that the payment
is delinquent.
(h)
An eligible employee shall not receive prior service credit until final
approval has been granted by the board of trustees or its designee in
accordance with RSA 100-A:3, VI(d)(1) and (i), below.
(i) Final approval of the receipt of credit for
prior service shall not be granted prior to full payment, 1/2 by the eligible
employee and 1/2 by the employer, of the prior service credit cost.
(j)
The prior service credit cost shall equal the product of the eligible
employee's current annual rate of compensation, multiplied by the sum of the
eligible employee and employer contribution rates in effect as of the filing
date of the petition and multiplied by the number of years of prior service
credit purchased.
(k)
For the purposes of (j) above, an eligible employee's current annual
rate of compensation shall not include any overtime, holiday, payout of accrued
vacation time, longevity, or severance pay or any such additional amounts paid
for extracurricular activities, other instructional activities, or cost of
living bonuses.
(l)
Upon the granting of final approval, pursuant to (h) above, an eligible
employee shall receive the prior service credit.
(m)
The prior service credit shall be effective as of the date of final
approval and any benefits derived from such prior service credit shall not be
retroactive.
(n)
If an eligible employee's petition for prior service credit is denied
pursuant to RSA 100-A:3, VI(d)-(e) and Ret 201 by the board of trustees after
an initial finding in favor of an eligible employee and the receipt of an
eligible employee's lump sum payment in full, or partial installment payment,
of 1/2 of the prior service credit cost, the eligible employee shall receive a
refund of such payment with interest, at the same rate as then paid on eligible
employee accounts, from the date of payment to the date of refund.
Source. #5324, eff 2-5-92
(from Ret 307.04), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 308.04 Installment Payment Interest. If an eligible employee elects to make annual
installments as set forth in Ret 308.03(d)(2), each installment payment shall
be due on June 30th of each year.
Interest to be charged as set forth in Ret 308.03(d)(2) shall be
calculated as of the June 30th due date of the initial installment payment. Payments not received by June 30th shall be
deemed delinquent and subject to an additional assessment equal to 1% of the
delinquent payment for each month or part thereof delinquent.
Source. #5324, eff 2-5-92
(from Ret 307.04), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 308.05 Continued Delinquency/Default. If an installment payment or additional
assessment remains delinquent, in whole or in part, for a period of more than
90 days, the eligible employee's petition for employer enrollment oversight
prior service credit shall be in default and ruled to be withdrawn with
prejudice. In the case of such default,
with prejudice, the eligible employee shall receive a lump-sum return of all
prior service credit payments made prior to withdrawal and the employer shall
receive a lump-sum return of the prior service credit payment made on behalf of
such eligible employee. Interest, at the
same rate as then paid on eligible employee accounts, shall be paid on such
lump-sum returns from the date of payment to the date of return.
Source. #5324, eff 2-5-92
(from Ret 307.04), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 308.06 Death During Installment Payment Period. In the event that an eligible employee dies
during the installment payment period the eligible employee's estate shall
elect to either:
(a)
Continue to make such payments, pursuant to the requirements of Ret 308,
and upon final approval receive the appropriate prior service credit on behalf
of the eligible employee; or
(b)
Withdraw, with prejudice, the eligible employee's petition for prior
service credit and receive, in accordance with the provisions of Ret 308.05, a
lump sum return of all installment payments made by the eligible employee.
Source. #5324, eff 2-5-92
(from Ret 307.04), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 308.07 Election By Eligible Employee's Estate. An election made pursuant to Ret 308.06 shall
be made in writing and filed with NHRS on or before the eligible employee's
current installment payment due date or 90 days from the date of the eligible
employee's death, whichever date is later.
Source. #5324, eff 2-5-92
(from Ret 307.04), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES: 4-11-01;
ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 308.08 Financial Inability To Pay. An eligible employee who is found eligible
for prior service credit pursuant to Ret 308.03 who is financially unable to
make the payments set forth in Ret 308.03(d)(1) or (d)(2) may petition the
board of trustees for relief within 90 days after the date of notice of
eligibility/actuary's statement.
Source. #5324, eff 2-5-92
(from Ret 307.04), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 308.09 Petition For Relief Due To Financial
Inability To Pay. Petitions for relief
pursuant to Ret 308.08 shall be filed in the form of a written statement, under
oath, claiming financial inability to make such payments and disclosing all
income, assets, and liabilities of the eligible employee and his or her spouse,
if any.
Source. #5324, eff 2-5-92
(from Ret 307.04), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 308.10 Notice Of Finding On Petition For Relief
Due To Financial Inability To Pay.
(a)
The board of trustees or its designee shall act upon any petition for
relief filed pursuant to Ret 308.08 in accordance with this section.
(b)
Upon a finding in favor of the eligible employee on a petition for
relief filed pursuant to Ret 308.08, the board of trustees or its designee
shall provide the eligible employee and the employer with a written notice of
its finding. The employer may appeal and
receive a hearing set forth in Ret 308.13.
Within 45 days after the date of the notice the employer shall make a
direct payment, pursuant to Ret 308.11, of the employer portion of the cost of
prior service credit as determined in accordance with Ret 308.03(I). As a result of the receipt of a direct
payment the eligible employee shall not receive credit for prior service for
the time period for which the eligible employee was found eligible.
(c)
Upon a finding against the eligible employee on a petition for relief
filed pursuant to Ret 308.08, the board of trustees or its designee shall
provide the eligible employee and the employer with a written notice of its
finding. The eligible employee may
appeal and receive a hearing set forth in Ret 308.13. Upon a final administrative determination
against the eligible employee, the eligible employee may make a lump sum payment
or file an election to pay by installments in accordance with Ret 308.03(d)
within 90 days after the
date
of the final administrative decision.
Source. #5324, eff 2-5-92
(from Ret 307.04), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New.
#12511, INTERIM, eff 4-11-18, EXPIRED: 10-8-18
New. #12707, eff 1-9-19
Ret 308.11 Direct Payment. A direct payment made pursuant to Ret
308.10(a) shall be in the form of:
(a)
An immediate lump sum payment to the eligible employee, if the eligible
employee, upon receipt of the prior service credit for which he or she had been
found eligible, would be eligible for present or vested future retirement
benefits pursuant to RSA 100-A:10; or
(b)
A lump sum payment held in an employer provided escrow account, if the
eligible employee is in service with the employer and does not qualify for
immediate payment as provided in (a) above.
Source. #5324, eff 2-5-92
(from Ret 307.04), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 308.12 Receipt Of Direct Payment. If a direct payment is escrowed pursuant to
Ret 308.11(b), upon their meeting the eligibility requirements of Ret 308.11(a)
the eligible employee shall receive such payment directly from the
employer. If the eligible employee,
however, terminates employment with the employer, prior to becoming eligible to
receive the escrowed direct payment, the obligation of the employer to make
such direct payment shall terminate.
Source. #5324, eff 2-5-92
(from Ret 307.04), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 308.13 Right To Appeal. Any eligible employee or employer who disagrees
with a decision of the board of trustees, or its designee, made pursuant to Ret
308 may petition for a hearing in accordance with Ret 204.01.
Source. #5324, eff 2-5-92
(from Ret 307.04), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
PART
Ret 309 DISABILITY BENEFITS
Ret 309.01 Annual Report of Gainful Occupation for
Disability Recipients.
(a)
Pursuant to RSA 100-A:6, III(b)(1), disability recipients shall file
with the board of trustees proof of the annual amount of compensation currently
earnable and of the current comparable compensation as defined in RSA 100-A:6,
III(b)(2). Disability benefits of those
recipients earning more than the difference between the disability allowance
payable and the current comparable compensation, called “excess earnings”,
shall be reduced as provided in (f) and (g) below.
(b)
Every disability recipient under age 70 who is subject to the gainful
occupation provisions of RSA 100-A:6, III (b) shall annually, on or before June
30th, provide the board of trustees with earnings information for the reporting
year, in accordance with (c) - (i) below.
(c)
The board of trustees shall waive the annual filing requirement in
limited cases such as:
(1) Where the disability recipient is confined to
a nursing home;
(2)
Where the disability recipient is institutionalized;
(3) Where the disability recipient is
incarcerated;
(4) Where the recipient has reported no income
for the prior 5 years for which he or she was required to file hereunder; or
(5) In any other case where the facts indicate
that the recipient has no earnings from gainful occupation.
(d)
Earnings information shall be provided on “Form GO-1” (Rev. 2/2018) and
shall include wages/salaries, tips, commissions, or other income received from
gainful employment or self-employment.
Form GO-1 shall be signed by the disability recipient or designee and
filed with the board of trustees.
(e)
A copy of the disability recipient’s Federal income tax return,
including applicable Schedules and all related wage statements, IRS Form W-2,
shall be appended to “Form GO-1”. If the
recipient was married and filed a joint income tax return for the reporting
year, the spouse’s earnings information shall also be provided. The tax return and accompanying schedules
shall all be held as confidential information by the board of trustees. An income tax return shall not be required in
cases where the recipient has completed and signed a “Form GO-1” indicating
that he or she had no income in the year being reported.
(f)
If the reported income from gainful occupation results in excess
earnings based on the recipient’s average final compensation plus inflation as
provided in RSA 100-A;6, III(b)(2)(C), the board of trustees shall obtain
compensation information, if such has not otherwise already been provided by
the recipient, from the recipient’s previous employer for the position last
held prior to disability retirement and for the position held at the time of
disability if different from the position last held. On “Form GO-2” (Rev. 2/2018) the former
employer shall provide a signed verification showing the average “earnable
compensation”, as defined in RSA 100-A:1, XVIII, which was payable during the
reporting year to all persons currently employed and occupying the same
position as the position(s) formerly held by the disability recipient.
(g)
Recipients under age 60 exceeding the limitations of RSA 100-A:6,
III(b)(1) shall be required, as necessary, to undergo a medical examination to
establish eligibility for continued permanent disability benefits under RSA
100-A:6, I or II if the previous employer has a position vacancy that the
recipient could fill in either the position last held prior to disability
retirement or the position held at the time of disability. The previous sentence shall not apply to any
retiree who has undergone a prior medical examination pursuant to this section
and the independent medical examiner recommended that no further examinations
are necessary. If a recipient refuses to
undergo a medical examination, the board of trustees shall advise the recipient
by certified mail that the state annuity and related cost-of-living allowance
shall be discontinued unless the recipient demonstrates to the board of
trustees that such refusal is predicated on financial hardship, health reasons,
or other examples of good cause beyond the control of the recipient. If refusal exists for more than one year
without demonstrating good cause, the board of trustees shall permanently
revoke all rights to the recipient’s state annuity and related cost-of-living
allowances.
(h)
If the recipient had excess earnings for the reporting year, the
recipient’s retirement allowance shall be offset by the lesser of the amount of
such excess earnings or the recipient’s combined state annuity and related
cost-of-living allowances, except that no reduction shall be made on account of
the first $1,000 of excess earnings. The
offset shall be made in equal monthly installments over a 12- month period
commencing on the later of January of the second calendar year following the
reporting year or, in the event of an appeal pursuant to (i)
below, upon a final decision of the board of trustees with respect to such
appeal.
(i) If a prior offset or withholding pursuant to
(h), or an offset for workers’ compensation as provided in RSA 100-A:6,
III(c),is in effect such that there is an insufficient amount of the state
annuity and related cost-of-living allowances to effect a full offset, the
recipient’s remaining state annuity and related cost-of-living allowances, if
any, shall be offset commencing as provided in the previous sentence and the
remaining required offset shall be made commencing upon termination of the
prior offset or withholding and shall continue until the full amount of the
required offset has been made.
(j)
No offset shall be made if the disabled beneficiary demonstrates to
the board of trustees that the annual compensation currently earnable in the
year in which the offset will occur does not exceed the difference between the
beneficiary's retirement allowance and the current comparable compensation.
(k)
If a disability recipient fails to submit “Form GO-1”, together with
other required documents, by June 30th of each calendar year, the entire state annuity
and related cost-of-living allowance shall be withheld unless the board of
trustees is provided proof by the recipient that the failure was beyond his or
her control. Such withholding shall
begin no later than December 30th of such calendar year and shall
continue until all pertinent documents have been received.
(l)
Prior to the inception of any offset, the board of trustees shall advise
the disability recipient by certified mail of its determination. Any disability recipient aggrieved by such a
determination may request a hearing pursuant to Ret 200 of the administrative
rules of the board of trustees.
Source. #1953, eff 2-9-82;
ss by #2740, eff 6-11-84; ss by #4364, eff 1-21-88; EXPIRED: 1-21-94
New. #6224, eff 4-16-96; ss by #6354, eff
10-12-96; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED:
10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRES:
10-8-18; ss by #12572, eff 7-12-18; ss by #12707, eff 1-9-19
Ret 309.02 Disability and Death Benefits for
Firefighters and Police Officers While Working at Private Affairs and Functions.
(a)
A permanent firefighter or permanent police officer shall be entitled to
accidental disability retirement benefits if the member is found to be totally
and permanently incapacitated from the performance of duty.
(b)
A permanent firefighter’s or permanent police officer’s beneficiary
shall be entitled to accidental disability retirement benefits if that
permanent firefighter or permanent police officer died in the line of duty
while providing fire or police protection at private affairs or functions
provided that:
(1) The member was assigned to such duty by the
department head or a superior officer;
(2) A record of such authorization is on file at
the member’s place of employment; and
(3) Both the member and appointing authority
remit retirement contributions on the paid overtime compensation.
(c)
If the firefighter or police officer is a member of NHRS, the member and
employer shall both pay assessments to the NHRS based upon the annual salary of
such permanent firefighter or permanent police officer. In these instances, overtime pay shall be
considered as a part of the annual salary and assessments should then be made
against overtime payments paid to the member.
In no instance shall a permanent firefighter or police officer be
covered for duty at a private affair or function unless in all cases the
appointing authority and the member made contributions for all overtime
payments received by the individual.
Source. #1953, eff 2-9-82
(rule Ret 312.1); ss by #2740, eff 6-11-84; ss by #2980, eff 2-21-85, EXPIRED
2-21-91
New. #5225, eff 9-18-91, EXPIRED: 9-18-97
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
PART
Ret 310 CALCULATION OF COMPENSATION FOR
DETERMINATION OF BENEFITS
Ret 310.01 Definitions. The following words and phrases as used in
this part shall have the following meanings unless a different meaning is
plainly required by the context:
(a)
“Average final compensation” means:
(1) For members who have attained vested status
prior to January 1, 2012, the average annual earnable compensation of a member
during his highest 3 years of creditable service, or during all of the years in
his creditable service if less than 3 years, subject to the limitation on
compensation for extra and special duty pay as provided in RSA 100-A:1,
XVIII(a); and
(2) For members who have not attained vested
status prior to January 1, 2012, the average annual earnable compensation of a
member during his highest 5 years of creditable service, or during all of the years
in his creditable service if less than 5 years, subject to the limitation on
compensation paid in excess of the full base rate of compensation as provided
in RSA 100-A:1, XVIII(b);
(b)
“Earnable compensation” means “earnable compensation” as defined in RSA
100-A:1, XVII;
(c) “Earnable compensation cap” means an amount
equal to 150% of the higher of the member’s earnable compensation in the
12-month period preceding the final 12 months of creditable service or the
member’s highest compensation year as determined for the purpose of calculating
average final compensation but excluding the final 12-months of creditable
service; and
(d)
“Grandfathered amount” means earnable compensation paid at or after
termination of employment which relates to accrued holiday, vacation, sick
leave or other credits earned on account of service rendered prior to June 30,
1991 and is documented to the satisfaction of system staff pursuant to Ret
310.03(d) and 1991 Laws, Chapter 313:7.
Source. #5595, eff 3-16-93
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 310.02 Cap on Earnable
Compensation for the Purposes of Determining Average Final Compensation.
(a)
Earnable compensation in the final 12 months of creditable service prior
to termination of employment shall be limited, for the purpose of calculating
retirement benefits, to an amount equal to the member’s earnable compensation
cap.
(b)
If a member's earnable compensation for his final 12 months of
creditable service is not one of the high 3 years used to determine average
final compensation, the earnable compensation cap shall not apply.
(c)
Any earnable compensation, exclusive of the grandfathered amount
received in the final 12 months of creditable service which is not used in the
calculation of a member's benefits, solely because of the earnable compensation
cap, shall not be subject to member or employer contributions to the NHRS and
shall not be considered in the computation of average final compensation. Any such contributions shall be refunded.
(d)
Each participating employer, through its payroll and personnel records,
shall calculate and certify to the NHRS all accrued holiday, vacation, sick
time or other credits earned by each member on account of service rendered
before June 30, 1991. Member employers
shall keep a copy of said calculation and certification in the member's
personnel file.
Source. #5595, eff 3-16-93,
EXPIRED: 3-16-99
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 310.03 Calculation of Average Final Compensation
- No Substantiated Grandfathered Amount.
(a)
If the earnable compensation cap described in Ret 310.01(a) applies and a
member has no substantiated grandfathered amount, the average final
compensation for benefit purposes shall be calculated as set forth in this
section.
(b)
The NHRS shall determine the amount of the member's earnable
compensation for the final 12 months of creditable service ending with the
termination of employment, including amounts paid after separation from service
such as:
(1) Accrued salary;
(2) Accumulated vacation time;
(3) Accumulated sick time;
(4) Severance pay;
(5) Accumulated holiday time;
(6) Cost of living bonuses;
(7) Third party payments;
(8) Accumulated compensatory time;
(9) One-time or accumulated bonus payments;
(10) One-time longevity payments; and
(11) Any other form of termination pay.
(c)
If a member has 2 or more periods of creditable service which are
recognized for benefit calculation purposes and which are separated by a break
in employment, then, when determining average final compensation, such periods
of service shall be aggregated as if no such break had occurred.
(d)
The NHRS shall, based on monthly salary data originally provided by the
member's employing unit, determine the amount of the member's earnable
compensation for each prior 12 consecutive month period back to the member's
date of hire with that employing unit, the first such period being that which
begins 24 months or, in the case of members who have not attained vested status
before January 1, 2012, 48 months, before and ends 13 months prior to the
member's termination of employment. For
periods prior to 1975, for which monthly salary records are not available, it
shall be assumed that earnable compensation paid in each period beginning on
July 1 and ending on the following June 30 was earned ratably based on the
service credited in accordance with Ret 307.01.
If the member has 2 or more periods of creditable service which are
recognized for benefit calculation purposes, such service shall be aggregated
as provided under paragraphs (c) and (d) above.
(e)
For members who have attained vested status prior to January 1, 2012,
the NHRS shall identify the 3 highest earnable compensation amounts determined
under (b), (c) and (d) above. For
members who have not attained vested status prior to January 1, 2012, the NHRS
shall identify the 5 highest earnable compensation amounts determined under
(b), (c), and (d) above.
(f)
For members who have attained vested status prior to January 1, 2012, if
the amount determined by the NHRS under (b) and (c) above is not among the 3
highest amounts from (e) above, the NHRS shall calculate the average final
compensation for benefit purposes by dividing by 3 the sum of the 3 highest
amounts from (d) above, and (h)-(k) below shall not
apply.
(g)
For members who have not attained vested status prior to January 1,
2012, if the amount determined by the NHRS under (b) and (c) above is not among
the 5 highest amounts from (e) above, the NHRS shall calculate the average
final compensation for benefit purposes by dividing by 5 the sum of the 5
highest amounts from (d) above, and (h)-(k) below
shall not apply.
(h)
For members who have attained vested status prior to January 1, 2012, if
the amount determined by the NHRS under (b) and (c) above is among the 3
highest amounts from (e) above, the NHRS shall multiply the higher of the
highest earnable compensation in any 12 month period or the earnable
compensation in the first such period as
determined in (d) above by 150 percent.
For members who have not attained vested status prior to 1/1/2012, if
the amount determined by the NHRS under (b) and (c) above is among the 5
highest amounts from (e) above, the NHRS shall multiply the higher of the
highest earnable compensation in any 12 month period or the earnable
compensation in the first such period as determined in (d) above by 150
percent.
(i) For members who have attained vested status
prior to January 1, 2012, if the amount from (h) above is equal to or greater
than the amount from (b) and (c) above, the NHRS shall calculate the average
final compensation for benefit purposes by dividing by 3 the sum of the amount
from (b) and (c) above plus the 2 highest amounts from (d) above, and step (k)
below shall not apply.
(j)
For members who have not attained vested status prior to January 1,
2012, if the amount from (h) above is equal to or greater than the amount from
(b) and (c) above, the NHRS shall calculate the average final compensation for
benefit purposes by dividing by 5 the sum of the amount from (b) and (c) above
plus the 4 highest amounts from (d) above and step (k) below shall not apply.
(k)
For members who have attained vested status
prior to January 1, 2012, if the amount from (g) above is less than the amount
from (b) and (c) above, the NHRS shall calculate the average final compensation
for benefit purposes by dividing by 3 the sum of the amount from (g) above plus
the 2 highest amounts from (d) above.
For members who have not attained vested status prior to January 1,
2012, if the amount from (g) above is less than the amount from (b) and (c)
above, the NHRS shall calculate the average final compensation for benefit
purposes by dividing by 5 the sum of the amount from (g) above plus the 4
highest amounts from (d) above.
(l)
If a member's earnable compensation for his
final 12 months of creditable service is one of the high years used to
determine average final compensation, and such earnable compensation is limited
for benefit calculation purposes because of the earnable compensation cap, the
retiring member shall be so notified as soon as administratively practicable
following the final calculation of his/her benefit.
(m)
The earnable compensation and the retiring
member's benefits shall be re-calculated if the member demonstrates to the NHRS
through employer-substantiated information, that some or all of the earnable
compensation, which has been disregarded for benefit purposes, relates to
compensation paid at or after termination of employment for accrued holiday,
vacation, or sick time, or other credits earned on account of service rendered
before June 30, 1991. If subsequent to
June 30, 1991 and prior to termination of employment, a retiring member has been
paid for any accrued holiday, vacation, or sick time, or other credits, it
shall be assumed for benefit calculation purposes, regardless of the member's
employing unit's internal personnel policy, that such amounts paid pertain
first to accrued holiday, vacation, or sick time, or other credits earned on
account of service rendered after June 30, 1991.
(n)
Any request by a member for a review of the benefit calculation shall be
filed with the NHRS's board of trustees in accordance with and within the time
frame prescribed by Ret 204.01.
(o)
If any earnable compensation has been determined by the NHRS's board of
trustees, pursuant to Ret 310.02(l), to be a grandfathered amount, the member's
average final compensation shall be re-calculated pursuant to Ret 310.04.
(p)
For members who have attained vested status prior to January 1, 2012, if the member has at least one
year, but less than 3 years, of creditable service, the divisor used to
determine the member’s average final compensation shall be the member’s total
period of creditable service in months and the resulting quotient shall be
multiplied by 12.
For members who have not attained vested status prior to v, if the
member has at least one year, but less than 5 years, of creditable service, the
divisor used to determine the member’s average final compensation shall be the
member’s total period of creditable service in months and the resulting
quotient shall be multiplied by 12. If a member has less than one year of
creditable service, his/her average final compensation shall be equal to his
actual earnable compensation annualized.
Source. #5595, eff 3-16-93
New. #7375, INTERIM, eff 10-13-00, EXPIRES: 4-11-01;
ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 310.04 Calculation of Average Final Compensation
- With Substantiated Grandfathered Amount.
(a)
If the earnable compensation cap described in Ret 310.01(a) applies and
a member has a substantiated grandfathered amount, the member’s average final
compensation for benefit purposes shall be calculated as set forth in this
section.
(b)
The NHRS shall determine the amount of the member's earnable
compensation for the final 12 months of creditable service ending with his
termination of employment, including amounts paid after separation from service
such as:
(1) Accrued salary;
(2) Accumulated vacation time;
(3) Accumulated sick time;
(4) Severance pay;
(5) Accumulated holiday time;
(6) Cost of living bonuses;
(7) Third party payments;
(8) Accumulated compensatory time;
(9) One-time or accumulated bonus payments;
(10) One-time longevity payments; and
(11) Any other form of termination pay.
(c)
If a member has 2 or more periods of creditable service which are
recognized for benefit calculation purposes and which are separated by a break
in employment, then, when determining average final compensation, such periods
of service shall be aggregated as if no such break had occurred.
(d)
For members who have attained vested status prior to January 1, 2012,
the NHRS shall, based on monthly salary data originally provided by the
member's employing unit, determine the amount of the member's earnable
compensation for each prior 12 consecutive month period, back to the member's
date of hire with that employing unit, the first such period being that which
begins 24 months before and ends 13 months prior to the member's termination of
employment. For members who have not
attained vested status prior to January 1, 2012, the NHRS shall, based on
monthly salary data originally provided by the member's employing unit,
determine the amount of the member's earnable compensation for each prior 12
consecutive month period, back to the member's date of hire with that employing
unit, the first such period being that which begins 48 months before and ends
13 months prior to the member's termination of employment. For periods prior to
1975, for which monthly salary records are not available, it shall be assumed
that earnable compensation paid in each period beginning on July 1 and ending
on the following June 30 was earned ratably based on the service credited in
accordance with Ret 307.01. If the
member has 2 or more periods of creditable service which are recognized for
benefit calculation purposes, such service shall be aggregated as provided
under paragraphs (b) and (c) above.
(e)
For members who have attained vested status prior to January 1, 2012,
the NHRS shall identify the 3 highest earnable compensation amounts determined
under (b), (c) and (d) above. For members who have not attained vested status
prior to January 1, 2012, the NHRS shall identify the 5 highest earnable
compensation amounts determined under (b), (c), and (d) above.
(f)
For members who have attained vested status prior to January 1, 2012, if
the amount determined by the NHRS under (b) and (c) above is not among the 3
highest amounts from above, the NHRS shall calculate the average final
compensation for benefit purposes by dividing by 3 the sum of the 3 highest
amounts from (d) above, and steps (h) - (k) below shall not apply.
(g)
For members who have not attained vested status prior to January 1, 2012,
if the amount determined by the NHRS under (b) and (c) above is not among the 5
highest amounts from above, the NHRS shall calculate the average final
compensation for benefit purposes by dividing by 5 the sum of the 5 highest
amounts from (d) above, and steps (h) - (k) below shall not apply.
(h)
For members who have attained vested status prior to January 1, 2012, if
the amount determined by the NHRS under (b) and (c) above is among the 3
highest amounts from (e) above, the NHRS shall multiply the higher of the
highest earnable compensation in any 12 month period or the earnable
compensation in the first such period as
determined in (d). For members who have not attained vested status prior to
1/1/2012, if the amount determined by the NHRS under (b) and (c) above is among
the 5 highest amounts from (e) above, the NHRS shall multiply the higher of the
highest earnable compensation in any 12 month period or the earnable
compensation in the first such period as
determined in (d).
(i) For members who have attained vested status
prior to January 1, 2012, if the amount from (h) above is equal to or greater
than the amount from (b) and (c) above reduced by the grandfathered amount, the
NHRS shall calculate the average final compensation for benefit purposes by
dividing by 3 the sum of the amount from (b) and (c) above plus the 2 highest
amounts from (d) above, and step (k) below shall not apply.
(j) For members who have not attained vested
status prior to January 1, 2012, if the amount from (h) above is equal to or
greater than the amount from (b) and (c) above reduced by the grandfathered
amount, the NHRS shall calculate the average final compensation for benefit
purposes by dividing by 5 the sum of the amount from (b) and (c) above plus the
4 highest amounts from (d) above, and step (k) below shall not apply.
(k)
For members who have attained vested status prior to January 1, 2012, if
the amount from (h) above is less than the amount from (b) and (c) above
reduced by the grandfathered amount, the NHRS shall calculate the average final
compensation for benefit purposes by dividing by 3 the sum of the amount from
(h) above plus the grandfathered amount plus the 2 highest amounts from (d)
above. For members who have not attained
vested status prior to January 1, 2012, if the amount from (h) above is less
than the amount from (b) and (c) above reduced by the grandfathered amount, the
NHRS shall calculate the average final compensation for benefit purposes by
dividing by 5 the sum of the amount from (h) above plus the grandfathered
amount plus the 4 highest amounts from (d) above.
(l)
If a member's earnable compensation for his final 12 months of
creditable service is one of the high years used to determine average final
compensation, and such earnable compensation is limited for benefit calculation
purposes because of the earnable compensation cap, the retiring member shall be
so notified as soon as administratively practicable following the final
calculation of his or her benefit.
(m)
If subsequent to June 30, 1991 and prior to
termination of employment, a retiring member has been paid for any accrued
holiday, vacation, or sick time or other credits, it shall be assumed for
benefit calculation purposes, regardless of the member's employing unit's internal
personnel policy, that such amounts paid pertain first to accrued holiday,
vacation or sick time or other credits earned on account of service rendered
after June 30, 1991.
Source. #5595, eff 3-16-93
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
Ret 310.05 Return of Member and Employer
Contributions. Member contributions
previously paid for by the employer or made by the member which relate to
earnable compensation, exclusive of the grandfathered amount, and which were
not used in the calculation of the member's benefits solely because of the
earnable compensation cap, shall be returned to the member. Interest on such returned contributions shall
be payable in accordance with the interest rate set by the NHRS's board of
trustees in accordance with RSA 100-A:16, II(g). Those related contributions paid by the
member's employer shall be returned to the employer.
Source. #7573, eff 10-10-01,
EXPIRED: 10-10-09
New. #9562, eff 10-14-09, EXPIRED: 10-14-17
New. #12511, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12707, eff 1-9-19
PART Ret 311 EMPLOYER WITHDRAWAL
Ret 311.01 Definitions.
(a)
“Employer” means a political subdivision that employs group I employees,
or a charter school that employs teachers, for whom membership in NHRS is
optional.
(b)
“Retained participant” means a member when the employer’s request to
withdraw is filed who elects to leave his or her accumulated contributions in
the NHRS.
(c)
“Service with an employer” means all service credited to the employees
through the date of withdrawal for whom the employer was the last contributing
employer prior to the date of withdrawal.
(d)
“Date of withdrawal” means the effective date of the employer’s
withdrawal, as determined by the board of trustees.
Source. #11093, eff 5-12-16;
ss by #12707,
eff 1-9-19
Ret 311.02 Procedure.
(a)
An employer whose governing board or authority has elected to have its
officers and employees participate in the NHRS may withdraw provided:
(1) It has put the written question “Are you in
favor of withdrawing from NHRS?” to its vested member officers and employees
and three-fourths of the vested officers and employees have voted in favor of
withdrawing;
(2) The
employee vote is advisory and shall not require an employer to proceed with the
withdrawal, nor shall a negative vote prevent an employer from proceeding with
the withdrawal;
(3) The
governing body or authority has voted to withdraw;
(4) The employer certifies the results of the
member vote to the NHRS when it files its request to withdraw; and
(5) The employer notifies its employees in writing
of their rights under Ret 311.03 in the event that a withdrawal takes place.
(b)
Prior to withdrawal the employer shall present the board of trustees
with a certified report from an enrolled actuary stating:
(1) The employer has a plan for providing
retirement benefits to its employees; and
(2) The alternative benefits to be provided in a
defined benefit plan are at least equal to the defined benefits which the
employees receive from the NHRS.
(c)
The board of trustees shall have the employer’s report analyzed by the
NHRS’s actuary to confirm that the new benefits will be at least equal to those
of the NHRS.
(d)
Costs for the NHRS’s actuarial review shall be paid by the employer
under Ret 313.01(g) and (h).
(e)
Before it may withdraw, an employer which has an established unfunded
accrued liability shall pay the balance of the liability for:
(1) Its officers and employees who are receiving
retirement benefits;
(2) Its officers and employees who have elected
to retire by the date of withdrawal; and
(3) Its former employees who are qualified for a
vested deferred retirement allowance.
(f)
The NHRS actuary shall determine the balance of the employer’s unfunded
accrued liability in accordance with Ret 311.04.
(g)
The withdrawing employer shall be responsible for paying its NHRS
contributions for the normal cost and the balance of the established unfunded
accrued liability until the withdrawal date set by the board of trustees.
Source. #11093, eff 5-12-16;
ss by #12707,
eff 1-9-19
Ret 311.03 Employee Rights Upon Withdrawal.
(a)
Upon withdrawal, an officer or employee of the withdrawing employer may
submit to the NHRS a written request for the return of his or her member
contributions which shall be credited with accumulated interest to the date of
the employer’s withdrawal.
(b)
An officer or employee who leaves his or her contributions in the NHRS
shall receive interest on them in accordance with RSA 100-A:11, I(a).
(c)
For purposes of determining the 30-day time period in RSA 100-A:11, an
officer or employee of a withdrawn employer shall be deemed to have ceased
being an employee or teacher as of the date of the withdrawal.
Source. #11093, eff 5-12-16;
ss by #12707,
eff 1-9-19
Ret 311.04 Withdrawal Liability Calculation.
(a)
The method for allocating the unfunded accrued liability for a
withdrawing employer shall be determined as follows:
(1) The total amount of the unfunded accrued
liability allocable to a withdrawn employer shall be equal to the sum of:
a. The unfunded present value of pension
benefits that are attributable to retained participants’ service with the
employer as of the most recent actuarial valuation accepted by the board of
trustees, projected to the withdrawal date, as determined in Ret. 311.04(a)(2);
and
b. The unfunded present value of post-retirement
medical subsidy, if any, attributable to retained participants’ service with
the employer as of the most recent actuarial valuation accepted by the board of
trustees, projected to the withdrawal date, as determined in Ret. 311.04(a)(4);
(2) The unfunded present value of pension
benefits that are attributable to retained participants’ service with the
employer shall be equal to the product of:
a. The actuarial present value of accrued
pension benefits that are attributable to retained participants’ service with
the employer as of the most recent actuarial valuation accepted by the board of
trustees, projected to the withdrawal date, determined using the assumptions
and methods in (b); and
b. The unfunded percentage described (3);
(3) The unfunded percentage determined under this
paragraph shall be equal to one minus a fraction that is not greater than one,
determined as follows:
a. The numerator shall be the fair market value
of pension assets for the specific NHRS member classification fund, in total as
of the most recent actuarial valuation accepted by the board of trustees,
projected to the withdrawal date; and
b. The denominator of which shall be the present
value of pension benefits of all the specific NHRS member classification fund’s
participants as of the most recent actuarial valuation accepted by the board of
trustees, determined using the assumptions and methods in (b) projected to the
withdrawal date;
(4) The unfunded present value of post-retirement
medical subsidy, if any, attributable to retained participants’ service with
the employer shall be equal to the product of:
a. The actuarial present value of the
post-retirement medical subsidy that is attributable to retained participants’
service with the employer as of the most recent actuarial valuation accepted by
the board of trustees projected to the withdrawal date, determined using the
assumptions and methods in (b); and
b. The unfunded percentage described in (5); and
(5) The unfunded percentage under this paragraph
shall equal one minus a fraction that is not greater than one or less than
zero, determined as follows:
a. The numerator shall be the fair market value of
medical subsidy assets for the specific NHRS member classification fund in
total as of the most recent valuation date accepted by the board of trustees
projected to the withdrawal date; and
b. The denominator shall be the present value of
post-retirement medical subsidy benefits of all the specific NHRS member
classification fund’s participants as of the most recent valuation date
accepted by the board of trustees, determined using the assumptions and methods
in paragraph (b) projected to the withdrawal date.
(b) The benefit liabilities shall be the
present value of accrued benefits determined using the actuarial assumptions
adopted by the board of trustees for calculating withdrawal liabilities.
Source. #11093, eff 5-12-16;
ss by #12707,
eff 1-9-19
PART
Ret 312 ACTUARIAL FEES
Ret 312.01 Allocation of Costs. Actuarial fees shall be paid as follows:
(a)
Actuarial fees for cost estimates for NHRS participation requested by
any political subdivision authorized to become a participating employer
pursuant to RSA 100-A:20 or other entity as defined in RSA 100-A:29, shall be
totally paid by the political subdivision.
(b)
Actuarial fees associated with legislation sponsored on behalf of a
representative association and not concurred in by the other member
associations shall be paid by the sponsoring representative association.
(c)
Actuarial fees associated with legislation introduced by a state
senator(s) or state representative(s) for the benefit of a single individual or
individuals requiring actuarial cost estimates shall be paid for by the
individual unless otherwise provided in such legislation. In cases where more than one individual is involved,
actuarial fees shall be shared equally by each individual involved in the
legislation.
(d)
If legislation is sponsored by a state senator(s) or state
representative(s) mutually concurred in by the member organization within each
group, that is, group I or group II, or legislation recommended by the board of
trustees, actuarial fees for cost studies shall be paid by the NHRS.
(e)
Members of the NHRS who were improperly enrolled due to an oversight by
their employers and for whom calculations of unfunded accrued liability were
necessary shall be required to bring funding up to date for the proper
membership classification. All actuarial
fees shall be paid for by the employer.
(f)
For members who have accepted other employment and who are required to
become a member of another group classification and for whom calculations to
determine the unfunded accrued liability amount shall be required, the NHRS
shall pay for actuarial fees incurred in making such calculations.
(g)
An employer which requests a cost estimate of its unfunded accrued
liability shall pay the fees for the actuarial calculation by the NHRS’s
actuary. Upon being invoiced by the
NHRS, the employer shall submit a deposit, as determined by the NHRS, toward the
cost of the calculation with its request for the estimate. When the actuary has completed the
calculation, the NHRS shall notify the employer of any balance due. Upon receipt of any balance due, the NHRS
shall provide a copy of the actuarial calculation results to the employer. If the employer notifies the NHRS in writing
that it has decided not to proceed with the withdrawal, the NHRS shall return
any unused portion of the deposit.
(h)
An employer shall pay the actuarial fees the NHRS incurs for analyzing
the employer’s proposed alternative plan for parity with NHRS. Upon being invoiced by the NHRS, the employer
shall submit a deposit toward the cost of the analysis. When the actuary has completed the analysis,
the NHRS shall notify the employer of any balance due. Upon receipt of any balance due, the NHRS
shall provide a copy of the actuarial analysis results to the employer.
Source. #12707, eff 1-9-19
(formerly Ret 313)
PART
Ret 313 RULE WAIVERS
Ret 313.01 Modification or Suspension of Rules.
(a)
The board of trustees shall, in the interest of justice, modify or suspend
any requirement or limitation imposed by this chapter, except those that are
also mandated by statute, following a determination that good cause exists for
such proposed modification or suspension.
Such modification or suspension shall only be considered when made upon
the member's initiative.
(b)
The member shall have the burden of proving by a preponderance of the
evidence to the board of trustees that the basis for such a modification or
suspension is not due primarily to the fault of the member. Good cause shall include, but not be limited
to, a member's detrimental reliance on a third party to timely and accurately
provide information to the member or the NHRS necessary for the member's
eligibility for retirement benefits as well as those circumstances enumerated
in Ret 201.02(d).
(c)
The party determined to be at fault shall reimburse the NHRS for any
cost incurred as a result of that party's failure to comply with the NHRS's
requirements.
Source. #1953, eff 2-9-82
(rule Ret 204.2); ss by #2740, eff 6-11-84, EXPIRED: 6-11-90
New. #5225, eff 9-18-91), EXPIRED: 2-5-98
New. #7375, INTERIM, eff 10-13-00, EXPIRES:
4-11-01; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09
New. #9562, eff 10-14-09; amd
by #11093, eff 5-12-16; paras. (a)-(f) EXPIRED: 10-14-17
New. #12707, eff 1-9-19 (formerly Rev 314.01)
CHAPTER
Ret 400 CODE OF ETHICS FOR THE
RETIREMENT SYSTEM
PART
Ret 401 CODE OF ETHICS
Ret 401.01 Purpose of the Code of Ethics.
(a)
The purpose of these rules is to ensure the proper administration,
effective operation, and fiduciary prudent investment of assets of the New
Hampshire retirement system (NHRS) and to promote public confidence in the
NHRS's institutional integrity as a prudently managed and fiduciarily governed
trust, operated for the sole and exclusive purpose of providing benefits to the
NHRS's members and beneficiaries.
(b)
The purpose of these rules is also to recognize that every trustee,
member of the investment committee, staff employee, and outside service
provider of the NHRS occupies a special position of trust and confidence so as
to avoid at all times any conflict of interest or fiduciary breach of trust
against the NHRS, its members and beneficiaries.
Source.
#7478, eff 4-10-01; ss by #9415, INTERIM, eff 4-5-09,
EXPIRED: 10-2-09
New. #9595, eff 11-11-09, EXPIRED: 11-11-17
New. #12512, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12708, eff 1-9-19
Ret 401.02 Definitions. The following words and phrases as used in
this rule shall have the following meanings:
(a)
“Affiliate” means:
(1) Any person directly or indirectly
controlling, controlled by, or under common control with such person;
(2) Any officer, director, partner, employee, or
relative of a person; or
(3) Any corporation or partnership of which such
other person is an officer, director, partner or employee;
(b)
“Beneficiary” means any person receiving or entitled to benefits
provided by the NHRS;
(c)
“Board of trustees” means that board which administers the NHRS and
manages its investments in trust pursuant to RSA 100-A:14;
(d)
“Code” means the code of ethics in Ret 401;
(e)
“Confidential information” means all information concerning the affairs
of the NHRS including but not limited to:
(1) Personal information about members and
beneficiaries;
(2) Management practices, policies, and
procedures;
(3) Information concerning personnel matters; and
(4) Information concerning investments made by
NHRS;
(f)
“Conflict of interest” means an interest that could influence a person
to decide a matter, or provide a recommendation, for any reason other than the
best interest of the NHRS, its members and beneficiaries, including conferring
a private benefit to any party or entity other than the members and
beneficiaries of the NHRS;
(g)
“Control” means the power to exercise a controlling influence over
management or policies;
(h)
“Investment committee” means the independent investment committee established
by RSA 100-A:14-b;
(i) “Members” means any person included in the
membership of the NHRS pursuant to RSA 100-A;
(j)
“Outside service provider” means a person, not an employee or trustee of
the NHRS, or a member of the investment committee, who provides discretionary
investment services, investment consulting, custodial, financial, actuarial,
legal, or other professional services to the board of trustees, the investment
committee, or the NHRS pursuant to RSA 100-A:14, V and 100-A:15, IV;
(k)
“Relative” means a person's spouse, parent, grandparent, or sibling as
well as respective spouses or children of any of the foregoing;
(l)
“Staff employee” means any person employed by the NHRS;
(m)
“New Hampshire Retirement System” means the agency established pursuant to RSA 100-A; and
(n)
“Trustee” means a member of the board of trustees.
Source.
#7478, eff 4-10-01; ss by #9415, INTERIM, eff 4-5-09,
EXPIRED: 10-2-09
New. #9595, eff 11-11-09, EXPIRED: 11-11-17
New. #12512, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12708, eff 1-9-19
Ret 401.03 Conflict of
Interest.
(a)
Each trustee, investment committee member, staff employee and outside
service provider shall be provided a copy of this code of ethics within 30 days
of:
(1) Final adoption of Ret 401; or
(2) Being appointed, hired, or retained to their
position.
(b)
Trustees, members of the investment committee, and staff employees shall
disclose all conflicts of interest, potential conflicts of interest, and
situations that could reasonably be perceived as creating conflicts of interest
in the manner described in Ret. 401.07, and such disclosure shall be made
prospectively, or as soon as reasonably practicable.
(c)
Any trustee, member of the investment committee, or staff employee
required to file a statement of financial interests pursuant to RSA 15-A shall,
within 30 days of such filing with the secretary of state, provide a true copy
of such statement in the manner described in Ret 401.07.
(d) No trustee, member of the investment
committee, or staff employee shall make any personal investment, engage in any
transaction or professional activity, or incur any obligation of any nature
that would create, or reasonably has the potential of creating, a conflict of
interest, unless disclosed to the board of trustees and determined not to
violate another provision of this code.
(e)
No trustee, member of the investment committee, or staff employee shall
vote on, deliberate on, or attempt to influence any issue before the board of
trustees or the investment committee with respect to which he or she has a
conflict of interest. If compliance with
the foregoing necessitates recusal, the recusing party shall disclose fully to
the board of trustees or the investment committee the reasons for such recusal.
(f)
No trustee, member of the investment committee, or staff employee shall
violate a provision of Ret 401.04.
Source. #7478, eff
4-10-01; ss by #9415, INTERIM, eff 4-5-09, EXPIRED: 10-2-09
New. #9595, eff 11-11-09, EXPIRED: 11-11-17
New. #12512, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12708, eff 1-9-19
Ret 401.04 Standards of Conduct.
(a)
No trustee, member of the investment committee, or staff employee shall:
(1)
Use confidential information regarding the investments of the NHRS in a manner
not exclusively in the interest of the NHRS and its members and beneficiaries;
(2)
Buy or sell a security or other investment if the trustee, member of the
investment committee, or staff employee knows that the NHRS is, or anticipates,
buying, selling, or trading such security or other investment; or
(3) Accept offers to buy, sell, or trade in any
security or other investment that the NHRS holds or intends to purchase on
terms more favorable than those offered to similarly situated investors
unrelated to the NHRS.
(b)
No trustee, member of the investment committee, or staff employee shall:
(1) Represent any individual or outside service
provider in any action or proceeding before the NHRS or any individual or
outside service provider in any action or proceeding involving an interest of
the NHRS except as a duly authorized representative or agent of the NHRS; or
(2) For 12 months after such trustee, member of
the investment committee, or staff employee has completed his or her service
with the NHRS, represent any individual or outside service provider, in any
fashion, before any public agency, with respect to a matter in which the
trustee, member of the investment committee, or staff employee personally
participated while serving with the NHRS.
(c)
No trustee, member of the investment committee, or staff employee shall:
(1) Use his or her position or employment with
the NHRS, or use NHRS facilities, equipment or supplies, for any reason other
than to advance the interests of the NHRS, its members and beneficiaries;
(2) Solicit, accept or agree to accept for
themselves or for conferment to others any direct or indirect benefit, gratuity
or emolument in connection with a decision, opinion, recommendation,
transaction, vote or other action by a trustee, member of the investment
committee, staff employee, or other agent or representative of the NHRS;
(3) Accept an extension of credit from an outside
service provider, except and unless:
a. Such outside service provider extends credit
to the general public in the ordinary course of its business; and
b. The terms of the extension of credit are no
better than the terms normally offered to similarly situated borrowers
unrelated to the NHRS;
(4) Solicit or accept honoraria unless the
honorarium is paid in recognition of a demonstrable business, professional, or
esthetic interest of the trustee, member of the investment committee, or staff
employee that exists apart from his or her role with respect to the NHRS and
the honorarium is not paid by an outside service provider or affiliate thereof;
(5) Use the name of the NHRS or the NHRS's logo
in a manner that suggests impropriety, favoritism, or bias by the board of
trustees, the investment committee, or the NHRS;
(6) Exercise his or her discretionary authority
to appoint, hire, or advance NHRS employees or outside service providers,
whether such authority is granted by statute or delegated by the board of
trustees, the investment committee, or by the executive director of the NHRS,
in favor of an affiliate, unless fully disclosed to and approved by the board
of trustees or the investment committee; or
(7) In his or her personal capacity, enter into
employment with, representation of, or an agreement with any person who is, or
has been within the preceding 12 month period, an outside service provider,
staff employee, member of the investment committee, or trustee of the NHRS,
unless fully disclosed to the board of trustees or the investment committee.
(d) No trustee, member of the
investment committee, or staff employee shall accept gifts, entertainment or
other gratuities from current or potential outside service providers, or their
agents, representatives, or solicitors that, when aggregating all gifts,
entertainment or other gratuities from all current or potential outside service
providers, have a value of more than $250 per calendar year. Gifts, entertainment, and gratuities received
by affiliates of a trustee, member of the investment committee, or staff employee
shall be deemed as being received by the trustee, member of the investment
committee, or staff employee himself or herself. Meals or entertainment provided to a trustee,
member of the investment committee, or staff employee at a group activity open
to all attendees of a conference, seminar or training shall not count toward
the aggregate $250 limit, provided such meals or entertainment were provided to
all, or substantially all, of the attendees.
(e)
The foregoing prohibition in Ret 401.04(d) shall not apply to any gifts
or entertainment received by a trustee, member of the investment committee, or
staff employee from a relative of that trustee, member of the investment
committee, or staff employee if:
(1) Such gifts and entertainment did not arise
from or in connection with the position of the trustees, member of the
investment committee, or staff employee with respect to the NHRS; and
(2) The nature and extent of the gifts and
entertainment are disclosed to the board of trustees.
(f)
No trustee, member of the investment committee, or staff employee shall
accept the benefit of third party payments for travel or lodging by current or
potential outside service providers.
(g)
No trustee, member of the investment committee, or staff employee shall
disclose confidential information except to the extent:
(1) Required by law, including disclosures made
of governmental records pursuant to the requirements of RSA 91-A;
(2) Necessary or advisable for the provision of
services to the NHRS; or
(3) Permitted by the board of trustees or the
investment committee.
Source.
#7478, eff 4-10-01; ss by #9415, INTERIM, eff 4-5-09,
EXPIRED: 10-2-09
New. #9595, eff 11-11-09, EXPIRED 11-11-17
New. #12512, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12708, eff 1-9-19
Ret 401.05 Standards Applicable to Outside Service
Providers.
(a)
Outside service providers shall be subject to the disclosure provisions
of Ret. 401.03(b).
(b)
No outside service providers shall accept gifts, entertainment, or other
gratuities in connection with services provided to the NHRS from any current or
potential outside service provider unless fully disclosed to the board of
trustees or the investment committee.
(c)
No outside service provider shall use the name of the NHRS or the NHRS's
logo in a manner that suggests impropriety, favoritism, or bias by the board of
trustees, the investment committee, or the NHRS.
(d)
No outside service providers shall disclose confidential information
except to the extent:
(1) Required by law, including disclosures made
as a public record pursuant to the requirements of RSA 91-A;
(2) Necessary or advisable for the provision of
services to the NHRS; or
(3) Permitted by the board of trustees or the
investment committee.
Source.
#7478, eff 4-10-01; ss by #9415, INTERIM, eff 4-5-09,
EXPIRED: 10-2-09
New. #9595, eff 11-11-09, EXPIRED 11-11-17
New. #12512, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12708, eff 1-9-19
Ret 401.06 Application of the Code.
(a)
The intentions and motives as well as the extrinsic acts of those
persons covered by the code shall be considered when applying the code.
(b)
The principal responsibility for adherence to the provisions of the code
shall rest with those persons covered by the code. Ignorance or lack of knowledge of the
provisions of the code shall not be a defense to a violation of the code.
(c) In determining whether a violation of the
code has occurred, there shall be a rebuttable presumption that any trustee,
member of the investment committee, or staff employee acting in good faith
reliance on an opinion of independent legal counsel procured by the board of
trustees has not violated the code with respect to the ethical issue that is
the subject of such opinion. However, in
no event shall an opinion of independent legal counsel be binding on the board
of trustees, the investment committee, or any staff employee.
(d)
The request for an opinion by independent legal counsel under Ret.
401.06(c) shall establish an attorney-client relationship between such counsel
and the board of trustees with regard to the subject matter of the board of
trustees' request for the opinion. The
initial request for an opinion, the documentation setting forth the factual
circumstances of the situation giving rise to the request for the opinion, and
any resulting opinion shall not be public information unless such
confidentiality is waived by vote of the board of trustees or is determined to
be public information by a court of competent jurisdiction.
(e)
Each trustee and member of the investment committee shall have an
affirmative duty to remedy violations of the code about which he or she has
knowledge.
(f)
Violations of the code by trustees, members of the investment committee,
staff employees, and outside service providers shall be determined by:
(1) An administrative hearing held in accordance
with Ret 200; or
(2) A court of competent jurisdiction in the
State of New Hampshire.
Source. #9595, eff 11-11-09,
EXPIRED 11-11-17
New. #12512, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12708, eff 1-9-19
Ret 401.07 Procedures for Disclosure.
(a)
Any disclosure to the board of trustees required under this code shall
be made in writing to the chair or vice chair of the board of trustees, who
shall be required to present to the board of trustees a list of such
disclosures at the next official meeting of the board of trustees. Notwithstanding the foregoing, the chair or
vice chair of the board of trustees shall, as soon as is reasonably
practicable, inform each of the Trustees of any disclosure that is made to him
or her under this section of this code that could materially affect the
operation of the NHRS if not immediately disclosed to the board of trustees.
(b)
Any disclosure to the investment committee required under this code
shall be made in writing to the committee chair, who shall be required to
present to the investment committee a list of such disclosures at the next
official meeting of the board of trustees.
Notwithstanding the foregoing, the committee chair shall, as soon as is
reasonably practicable, inform each of the members of the investment committee
of any disclosure that is made to him or her under this section of the code
that could materially affect the operation of the NHRS if not immediately
disclosed to the investment committee.
(c) In addition to the methods of disclosure
detailed in Ret. 401.07(a) and (b), disclosures of RSA 15-A forms made under
Ret. 401.03(c) may be made to the executive director of the NHRS or his or her
designee.
Source. #9595, eff 11-11-09,
EXPIRED 11-11-17
New. #12512, INTERIM, eff 4-11-18, EXPIRED:
10-8-18
New. #12708, eff 1-9-19
CHAPTER
Ret 500 FILING OF FORMS - EXPIRED
PART
Ret 501 SCOPE AND REQUIREMENTS
Ret 501.01 Scope.
These rules set forth requirements to complete forms to apply for
specific service credit and retirement benefits.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
PART
Ret 502 FORMS AND FILING REQUIREMENTS
Ret 502.01 Filing NHRS Form 1, Member Information
Enrollment Form.
(a)
Every new member of the system shall complete Section A of Form NHRS 1
by providing the following information:
(1) The member’s Social Security number;
(2) The member’s name;
(3) The member’s mailing address;
(4) The member’s date of birth; and
(5) The member’s gender.
(b)
Every employer of the system shall complete Section B of NHRS Form 1 by
providing the following information:
(1) The member’s billing account number;
(2) Date of the member’s first eligibility for
membership;
(3) The membership classification;
(4) The member’s position title;
(5) The member’s annual salary;
(6) The number of weeks the member worked each
year;
(7) The number of hours the member worked each
week;
(8) The employer’s name; and
(9) The employer’s address.
(c)
If membership is optional as in the case of elected, appointed or
unclassified officials, every employer shall attach the following documents to
NHRS Form 1:
(1) A copy of the member’s Social Security card
or IRS Form W-9;
(2) A certified copy of the member’s birth
certificate; and
(3) A Designation of Death Beneficiary form.
Here and below where social security numbers are
required: By virtue of RSA-A:22, III(g), no state agency shall require a
social security number, unless mandated by state or federal law. We found no such mandate in this case.
(d) Every employer shall certify that the member
works for the employer and that deductions will be made from the member’s
compensation by listing the official’s name, title, signature and date of
completion.
(e)
The member shall sign and date this form.
Edit. Replace
comma with semicolon after “certificate”.
(f) The employer shall retain the yellow copy of
NHRS Form 1, return the pink copy of NHRS Form 1 to the member and return the
white copy of NHRS Form 1 to the system.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.02 Filing NHRS Form 4, Application for Group
I Service Retirement.
(a)
To apply for service retirement, Group I members shall submit the
following documents:
(1) The application for Service Retirement, NHRS
Form 4;
(2) A tax withholding certificate;
(3) A copy of the Social Security card or IRS
Form W-9;
(4) A copy of the member’s birth certificate; and
(5) A copy of any beneficiary’s birth certificate
if the member selects a survivorship option.
(b)
Every Group I member shall complete Section I of NHRS Form 4 by
providing the following information:
(1) The member’s name;
(2) The member’s Social Security number;
(3) The member’s mailing address;
(4) The employer’s name;
(5) The member’s position title;
(6) The member’s home telephone number;
(7) The member’s date of birth; and
(8) The member’s effective date of retirement.
(c)
Every Group I member shall select and sign only one benefit payment
choice.
(d)
Every Group I member shall designate primary beneficiaries on NHRS Form
4 by providing the following information:
(1) The name(s) of the beneficiary(ies);
(2) The mailing address(es) of the beneficiary(ies);
(3) The Social Security number(s) of the
beneficiary(ies);
(4) The date(s) of birth of the beneficiary(ies);
(5) The beneficiary(ies)’s
relationship to the member; and
(6) The distribution percentage in the case of
multiple beneficiaries.
(e)
Every Group I member shall designate contingent beneficiaries on NHRS
Form 4 by providing the same information as required in (d) above.
(f)
Every Group I member shall sign and date NHRS Form 4 and shall have it
acknowledged by a Notary Public or a Justice of the Peace.
(g)
The member shall retain the yellow copy of NHRS Form 4, and shall return
the white copy to the system.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.03 Filing NHRS Form 26, Application for Group
II Service Retirement.
(a)
To apply for service retirement, every Group II member shall submit the
following documents:
(1) The application for service retirement, NHRS
Form 26;
Edits. Replace
commas with semicolons after “member” and “option”, and
insert semicolon after “birth”.
(2)
The tax withholding certificate;
(3) A copy of the member’s Social Security card
or IRS Form W-9;
(4) A copy of the member’s birth certificate;
(5) Copies of the beneficiary’s(ies’) birth certificate(s) if the member selects a
survivorship option; and
(6) A copy of the marriage or civil union certificate
if the member is married; or a party to a civil union.
(b)
Every Group II member shall complete Section I of NHRS Form 26 by
providing the following information:
(1) The member’s name;
(2) The member’s social security number;
(3) The member’s mailing address;
(4) The employer’s name;
(5) The member’s position title;
(6) The member’s home telephone number;
(7) The member’s date of birth; and
(8) The member’s effective date of retirement.
(c)
Every Group II member shall select and sign only one benefit payment
choice.
(d)
Every Group II member shall designate primary beneficiaries on NHRS Form
26 by providing the following information:
(1) The name(s) of the beneficiary(ies);
(2) The mailing address(es) of the beneficiary(ies);
(3) The Social Security number(s) of the
beneficiary(ies);
(4) The date(s) of birth of the beneficiary(ies);
(5) The beneficiary(ies)’s
relationship to the member; and
(6) The distribution percentage in the case of
multiple beneficiaries.
(e)
Every Group II member shall designate contingent beneficiaries on NHRS
Form 26 by providing the same information as required in (d) above.
(f)
Every Group II member shall designate a beneficiary(ies)
on NHRS Form 26 for the special Group II death benefit provided under RSA
100-A:12 by providing the same information that is required in (d) above.
(g)
Every Group II member shall sign and date NHRS Form 26 and shall have it
acknowledged by a Notary Public or a Justice of the Peace.
(h)
The member shall retain the yellow copy and return the white copy to the
system.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.04 Filing Forms NHRS 9 and 27, Group I and
Group II Applications for Ordinary Disability Retirement.
(a)
To apply for ordinary disability retirement benefits, every Group I or
Group II member shall submit the following documents:
(1) An application for ordinary disability
retirement , Form NHRS 9 or 27;
(2) A tax withholding certificate;
(3) A copy of the member’s Social Security card
or IRS Form W-9;
(4) A copy of the member’s birth certificate;
(5) A copy of the beneficiary’s(ies’) birth certificate(s) if the member selects a
survivorship option;
(6) The Employee’s Statement of Ordinary
Disability;
(7) A release for access to treatment records;
(8) The Physician’s Medical Examination and
Certification;
(9) The Wage and Personnel Authorization form;
(10) For Group II members only, a copy of the
marriage certificate if the member is married; and
(11) Any other documentation requested by the
system.
(b) Every Group I or Group II member
shall complete Section I by providing the following information:
(1) The member’s name;
(2) The member’s Social Security number;
(3) The member’s mailing address;
(4) The employer’s name;
(5) The member’s position title;
(6) The member’s home telephone number;
(7) The member’s date of birth; and
(8) The member’s effective date of retirement.
(c)
Every Group I or Group II member shall select and sign only one benefit
payment choice.
(d)
Every Group I or Group II member shall designate primary beneficiaries
by providing the following information:
(1) The name(s) of the beneficiary(ies);
(2) The mailing address(es) of the beneficiary(ies);
(3) The Social Security number(s) of the
beneficiary(ies);
(4) The date(s) of birth of the beneficiary(ies);
(5) The beneficiary(ies)’s
relationship to the member; and
(6) The distribution percentage in the case of
multiple beneficiaries.
(e)
Every Group I or Group II member shall designate contingent
beneficiaries by providing the same information as required in (d) above.
(f)
Every Group II member shall designate a beneficiary(ies)
for the special Group II death benefits provided under RSA 100-A:12 and shall
provide the same information that is required in (d) above.
(g)
Every Group I or Group II member shall sign and date NHRS Form 9 and
NHRS Form 27 and shall have it acknowledged by a Notary Public or a Justice of
the Peace.
(h)
The member shall retain the yellow copy and shall return the white copy
to the system.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.05 Filing NHRS Forms 28 and 30 Group I or
Group II, Applications for Accidental Disability Retirement.
(a)
To apply for accidental disability retirement, every Group I or Group II
member shall provide the following information:
(1) An application for accidental disability
retirement;
(2) A tax withholding certificate;
(3) A copy of the member’s Social Security card
or IRS Form W-9;
Edit. Font size.
(4)
A copy of the member’s birth certificate;
(5) A copy of the beneficiary’s(ies’) birth certificate(s) if the member selects a
survivorship option;
(6) The Employee’s Statement of Accidental
Disability;
(7) A release for access to treatment records;
(8) The Physician’s
Medical Examination and Certification;
(9) The Wage and
Personnel Authorization form;
(10) For Group II members only, a copy of the
marriage certificate if the member is married;
(11) Any other documentation requested by the
system; and
(12) The Special Election Provision form, if
applicable.
(b)
Every Group I or Group II member shall complete Section I and provide
the following information:
(1) The member’s name;
(2) The member’s Social Security number;
(3) The member’s mailing address;
(4) The employer’s name;
(5) The member’s position
title;
(6) The member’s home
telephone number;
(7) The member’s date of birth; and
(8) The member’s effective
date of retirement.
(c)
Every Group I or Group II member shall select and sign only one benefit
payment choice.
(d)
Every Group I or Group II member shall designate primary beneficiaries
and provide the following information:
(1) The name(s) of the beneficiary(ies);
(2) The mailing address(es) of the beneficiary(ies);
(3) The Social Security number(s) of the
beneficiary(ies);
(4) The date(s) of birth of the beneficiary(ies);
(5) The beneficiary(ies)’s
relationship to the member, and
(6) The distribution percentage in the case of
multiple beneficiaries.
(e)
Every Group I or Group II member shall designate contingent beneficiaries
by providing the same information as required in (d) above.
(f)
Every Group II member shall designate a beneficiary(ies)
for the special Group II death benefits provided under RSA 100-A:12 by
providing the same information that is required in (d) above.
(g)
Every Group I or Group II member shall sign and date NHRS Form 4 and
shall have it acknowledged by a Notary Public or a Justice of the Peace.
(h)
The member shall retain the yellow copy of NHRS Form 28 or NHRS Form 30
and shall return the white copy to the system.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.06 Filing NHRS Forms 4 and 26, Application
for Vested Deferred Retirement.
Edit. Replace
comma after “certificate” with a semicolon.
(a)
To file an application for vested deferred retirement, a Group I member
shall complete NHRS Form 4 and a Group II member shall complete NHRS Form 26 by
providing the following information:
(1) An application for vested deferred
retirement;
(2) A tax withholding certificate;
(3) A copy of the member’s Social Security card
or IRS Form W-9;
(4) A copy of the member’s birth certificate; and
(5) Copies of the beneficiary’s(ies’) birth certificate(s) if the member selects a
survivorship option.
(b) Every Group I or Group II member
shall complete Section I by providing the following information:
(1) The member’s name;
(2) The member’s social security number;
(3) The member’s mailing address;
(4) The employer’s name;
(5) The member’s position title;
(6) The member’s home telephone number;
(7) The member’s date of birth; and
(8) The member’s effective date of retirement.
(c)
Every Group I or Group II member shall select and sign only one benefit
payment choice.
(d) Every Group I or Group II member
shall designate primary beneficiaries by providing the following information:
(1) The name(s) of the beneficiary(ies);
(2) The mailing address(es) of the beneficiary(ies);
(3) The Social Security number(s) of the
beneficiary(ies);
(4) The date(s) of birth of the beneficiary(ies);
(5) The beneficiary(ies)’s
relationship to the member; and
(6) The distribution percentage in the case of
multiple beneficiaries.
(e)
Every Group I or Group II member shall designate contingent
beneficiaries by providing the same information as required in (d) above.
(f)
Every Group II member shall designate a beneficiary(ies)
for the special Group II death benefits provided under RSA 100-A:12 by
providing the same information that is required in (d) above.
(g)
Every Group I or Group II member shall sign and date NHRS Form 4 or NHRS
Form 26 and shall have it acknowledged by a Notary Public or a Justice of the
Peace.
(h)
The member shall retain the yellow copy of NHRS Form 4 or NHRS Form 26
and shall return the white copy to the system.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.07 Filing NHRS Form 10, Petition For Employer
Enrollment Oversight.
(a)
“Employer enrollment oversight” means a period of time when a member met
the eligibility requirements for membership but was not properly enrolled in
the system on time.
(b)
A member seeking to acquire additional service credit under the
enrollment oversight provisions shall complete and file NHRS Form 10.
(c)
The member shall complete Part I of NHRS Form 10 by providing the
following:
(1) The member’s name;
(2) The dates of the disputed service;
(3) The employer’s name;
(4) The member’s Social Security number;
(5) The member’s signature;
(6) The date of the application;
(7) The member’s telephone number; and
(8) The member’s address.
(d)
The employer identified in Part I, through its certifying official,
shall complete Part II of NHRS Form 10 by providing the following:
(1) The name of the certifying official;
(2) A determination of eligibility;
(3) The name of the employer;
(4) The dates of the dispute service;
(5) The employer’s agreement or disagreement with
the claim;
(6) The date of completion;
(7) The signature of the employer’s authorized
agent;
(8) The employer’s telephone number;
(9) The employer’s mailing address; and
(10) The certifying official’s title.
(e)
The member’s current employer, through its certifying official shall
complete Part II of NHRS Form 10 by providing the following:
(1) The employer’s name;
(2) The certifying official’s name;
(3) The member’s current annual base salary;
(4) The date of completion;
(5) The employer’s telephone number;
(6) The employer’s mailing address;
(7) The certifying official’s title; and
(8) The certifying official’s signature.
(f)
Any member who claims financial hardship and the inability to pay his or
her proportional share of a purchase of creditable service under Ret 308.12
shall file as a financial statement, Form FS-1.
(g)
The employer thru its certifying official by signing Part II of NHRS
Form 10 shall certify the accuracy of the information provided.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.08 Filing of NHRS forms 16 and 17, Employee’s
and Employer’s Statement of Ordinary Disability.
(a) NHRS Forms 16 and 17 shall
accompany any application for non-occupational disability retirement benefits.
(b)
The employee shall complete NHRS Form 16, by providing the following
information:
(1) The completion date;
(2) The employee’s name:
(3) The employee’s occupation;
(4) The employer’s name;
(5) The employer’s address;
(6) The employer’s telephone number;
(7) The nature of the employee’s disability;
(8) A statement of the reasons why the employee
can no longer perform the assigned duties; and
(9) The employee’s signature.
(c)
The employer shall complete NHRS Form 17 by providing the following
information:
(1) The employer’s name;
(2) The employer’s address;
(3) The date of completion;
(4) The employee’s name;
(5) The employee’s Social Security number;
(6) The employee’s occupation;
(7) The nature and extent of the employee’s
inability to perform the assigned duties;
(8) Supportive medical records;
(9) The employee’s job description;
(10) The name and signature of the employee’s
immediate supervisor;
(11) The name and signature of the agency’s
highest authority; and
(12) The dates of completion by the individuals
identified in (10) and (11) above.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.09 Filing of NHRS Forms 7 and 8, Employee’s
and Employer’s Statement of Accidental Disability.
(a)
NHRS Forms 7 and 8 shall accompany any application for occupational
disability retirement benefits.
(b)
The employee shall complete NHRS Form 7 by providing the following:
(1) The date of completion;
(2) The employee’s name;
(3) The employee’s occupation;
(4) The employer’s name;
(5) The employer’s address;
(6) The employer’s telephone number;
(7) The place, date and time of injury;
(8) The nature and cause of injury;
(9) The history of initial treatment;
(10) The employee’s date of return to work; and
(11) The employee’s signature.
(c)
The employer shall complete NHRS Form 8 by providing the following:
(1) The date of completion;
(2) The employer’s name;
(3) The employer’s address;
(4) The employee’s name;
(5) The employee’s Social Security number;
Edit. Delete the
period following “commenced” and replace with a semicolon.
(6) The employee’s occupation;
(7) The date, time, place, cause and nature of
the employee’s injury;
(8) A list of witnesses;
(9) An indication whether:
a. The incapacity is a result of repeated
trauma, gradual degeneration, occupational disease or stress;
b. The member is required to perform any duties
that are not specifically identified in the job description;
c. The
duties or the work environment have been modified to accommodate the member;
d. The duties or the work environment can be
modified to accommodate the member; and
e.
The applicant is in receipt of workers’ compensation benefits, and if so, the
date payments commenced;
(10) Medical reports related to the injury;
(11) The employee’s job description;
(12) Statements from witnesses, if applicable;
(13) NH department of labor workers’ compensation
injury reports and benefit payment records;
(14) The name, title, signature of the employee’s
immediate supervisor;
(15) The name, title, signature of the agency
highest authority; and
(16) The dates of the certifications by the
individuals identified in (14) and (15) above.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.10 Filing of the Treating Physician’s
Statement.
(a)
In all cases of disability retirement, the member shall obtain an
evaluation of the member’s condition from the member’s treating physician and
file the evaluation form with the system.
(b)
The medical evaluation form completed by the treating physician shall
provide the following information:
(1) The applicant’s name and Social Security
number;
(2)
The physician’s or practitioner’s name, specialty, board certification, office
address and telephone number;
(3) Where he or she is licensed to practice
medicine and treatment history;
(4) The applicant’s diagnosis(es);
(5) The applicant’s functional capacity and
limitations;
(6) The applicant’s ability or inability to
perform the essential functions of the job;
(7) Recommendations for additional treatment; and
(8) The projected duration of the applicant’s
impairment.
(c)
The treating physician shall complete the certification section by:
(1) Dating it;
(2) Checking the appropriate box to indicate
total incapacity from the duties contained in the member’s job description and
permanency of that incapacity; and
(3) Signing it.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.11 Filing of the Independent Examiner’s
Statement.
(a)
In all cases of disability retirement, the independent medical examiner
shall evaluate the member’s medical condition and file the evaluation form with
the system.
(b)
The independent medical examiner shall complete the medical evaluation
form by providing the following:
(1) The examiner’s name, specialty, board
certification, mailing address and telephone number;
(2) A check in the appropriate boxes to indicate:
a. The
type of disability; and
b. The type
of case review or evaluation;
(3) An indication of the type of medical service
that is being requested; and
(4) A written narrative which contain the
diagnosis, treatment history and prognosis.
(c)
The examiner shall complete the certification section by:
(1) Dating it;
(2) Checking the appropriate boxes to indicate:
a. Incapacity
from duty;
b. Permanent
incapacity; and
c. Its causal
relationship to the members employment; and
(3) Signing it.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.12 Filing of Form GO-1 and GO-2, Report of
Gainful Occupation for Disability Recipients and Employer Verification of
Salary.
(a)
Every member who retires early for medical reasons shall, not later than
June 30th of each year, complete Section A of the GO-1 form by:
(1) Attaching
a copy of the annuitant’s individual or joint federal tax return for the year indicated
on the form along with all the required schedules;
(2) Checking the appropriate boxes to indicate
the member’s tax filing status;
(3) Listing the annuitant’s telephone number;
(4) Dating the form; and
(5) Signing the form.
(b)
Every annuitant who is subject to the reporting requirements of Section B
because he or she earned income while collecting disability benefits shall:
(1) Check the appropriate boxes;
(2) Attach the required federal income tax return
with schedules;
(3) Send the GO-2 form to the annuitant’s former
employer;
(4) Check the appropriate box to indicate whether
or not the member is required to file a federal income tax return;
(5) List the annuitant’s telephone number;
(6) Enter the date of completion;
(7) Sign the form;
(8) Include the employer’s GO-2 form; and
(9)
Return both the GO-1 and GO-2 forms to
the system.
(c)
The former employer of each disability annuitant shall complete and
return to the annuitant a GO-2 form by providing the following:
(1) The annuitant’s position title at the time of
retirement;
(2) The requested salary and payroll information;
(3) The date of completion;
(4) The employer’s telephone number; and
(5) The name, title and signature of the
certifying authority.
(d)
The former employer shall return the GO-2 form to the annuitant within 5
working days of its receipt.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.13 Filing of NHRS Forms 18 and 21, Employer’s
Notice and Certification of Termination.
(a)
Every employer of an employee, police or firefighter member shall
complete NHRS Form 18 when a member retires by providing the following:
(1) The member’s name, social security number and
effective date of retirement;
(2) The types of accrued leave credits and their
value computed as the number of days paid times the member’s daily rate of
compensation;
Edit. Replace the
period after “compensation” with a semicolon.
(3)
The total amount of the member’s termination pay;
(4) Payroll data for the final 4 cycles of the
member’s employment;
(5) An explanation for any delay on the payment
of all final compensation to the member within 120 days of termination; and
(6) A certification that the information is
complete and accurate.
(b)
The certification in (a)(6) above shall contain the following:
(1) The employer’s name, address and telephone
number;
(2) The name and title of the certifying
official,
(3) An authorized signature; and
(4) The date of completion.
(c)
Every employer of a teacher member shall complete NHRS Form 21 when the
teacher retires by providing the following:
(1) The member’s name, social security number and
effective date of retirement;
(2) The types of accrued leave credits and their
value computed as the number of days paid times the member’s daily rate of
compensation;
(3) The total amount of the member’s termination
pay;
(4)
Contract payroll information for the final 4 contract periods of the teacher
member’s employment including the number of payroll cycles within each contract
period, the contract salary and any additional compensation;
(5) An explanation for any delay on the payment
of all final compensation to the member within 120 days of termination; and
(6) A certification that the information is
complete and accurate.
(d)
The certification in (c)(6) above shall contain the following:
(1) The employer’s name, address and telephone
number;
(2) The name and title of the certifying
official;
(3) An authorized signature; and
(4) The date of completion.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.14 Filing of NHRS Form 2, Designation of Death
Beneficiaries.
(a)
Every new member of the system shall complete NHRS Form 2 by providing
the following information:
(1) A designation of primary beneficiary(ies); and
(2) A designation of contingent beneficiary(ies);
(b)
Every new member shall complete the certification section by providing
the following:
(1) The member’s name, address, date of birth,
social security number, signature and resident county and state; and
(2) The certifying official’s attestation; and
(c)
The member shall retain the yellow copy of NHRS Form 2 and shall return
the white copy to the system.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.15 Wage and Personnel Authorization.
(a)
Every member who applies for retirement benefits shall complete the
authorization form by providing the following:
(1) The name(s) of the individual(s) or entity
who will exercise the representative authority;
(2) The date of completion; and
(3) The member’s signature, name, address and
social security number.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
Ret 502.16 Filing of NHRS Form FS-1, Financial
Affidavit.
(a)
Every member who files a petition for relief due to a financial
inability to pay the member’s assessed share of contributions to purchase
enrollment oversight service pursuant to Ret 308.09 shall complete an FS-1
form.
(b)
Every member who files an FS-1 form shall provide the following
information:
(1) The member’s name, Social Security number,
address, telephone number, date of birth, age, marital status, and the names of
all dependents;
(2) The
member’s employment status, the employer’s name and address, the spouse’s employment
status, and the spousal employer’s name and address;
(3) A list of the member’s and spouse’s financial
assets including bank accounts, stocks, bonds, trust income and pension plan
assets;
(4) A breakdown of the member’s and the spouse’s
monthly income including wages, alimony, separate maintenance and child support
payments;
(5) A breakdown of the member’s or family’s
monthly housing costs and customary living expenses including rent or mortgage,
utilities, food, clothing and miscellaneous expenses;
(6) A breakdown of the member’s and spouse’s
consumer debts, the names of the creditors, the nature of the purchases, the
current balance on each account and the monthly payment for each account;
(7) A breakdown of other obligations including alimony,
support and child or dependent care and the amounts of the monthly payments;
(8) The value of the member’s monthly rent or
mortgage payment, the market value of the member’s principal residence, the
holder of the mortgage, the balance due, the value of any real estate transfers
or sales conducted within 6 months of this application;
(9) A description
of personal property including automobiles, watercraft, aircraft and
recreational vehicles, the value of those items and the balances due on them;
(10) A description of other assets not listed
elsewhere on this form; and
(11)
A recitation of any extenuating circumstances which might have a bearing on the
determination.
(c)
The member shall date, sign and complete the affirmation in the presence
of a Justice of the Peace or Notary Public;
(d)
Based on the information provided on Form FS-1 and in accordance with
the requirements of RSA 100-A:3, VI(d)(3), the review panel shall approve or
deny the application, date it and sign it.
Source. #7574, eff 10-10-01,
EXPIRED: 10-10-09
New. #9563, eff 10-14-09, EXPIRED: 10-14-17
APPENDIX
|
Rule |
Specific State Statute the Rule
Implements |
|
|
|
|
Ret 101 - Ret 102 |
RSA 100-A:1, RSA 100-A:14, II and RSA
541-A:16, I(a) |
|
Ret 103 |
RSA 100-A:14, I |
|
Ret 103.01(b) & (c) |
RSA 91-A:4, IV |
|
|
|
|
Ret
201 - Ret 204 |
RSA
100-A:14, II, RSA 541-A:16, I(b)(2) and RSA 541-A:30-a, I |
|
Ret
202.01 |
RSA
541-A:30-a, III(a) |
|
Ret
205 |
RSA
541-A:16, I(c) |
|
Ret
206 |
RSA
541-A:16, I(d) |
|
|
|
|
Ret
301.01 - 301.02 |
RSA
100-A:1, XI, XXIII; RSA 100-A:3, I(a); and RSA 100-A:7 |
|
|
|
|
Ret
302.05 |
RSA
100-A:14,I; RSA 100-A:3; and RSA 100-A:20 |
|
Ret
302.06 |
RSA
100-A:3,I(a) |
|
Ret
303.01 |
RSA
100-A:16 |
|
Ret
303.02 |
RSA
100-A:11, II(a) |
|
Ret
304 |
RSA
100-A:4; and RSA 100-A:16, I and II |
|
Ret
305.01 |
RSA
100-A:5 |
|
Ret
305.02 |
RSA
100-A:5; RSA 100-A:6; RSA 100:A6, III(c); and RSA 100-A:10 |
|
Ret
305.05 |
RSA
100-A:5; RSA 100-A:6; RSA 100:A6, III(c); and RSA 100-A:10 |
|
Ret
305.07 |
RSA
100-A:6 |
|
Ret
305.08 |
RSA
100-A:19(a)-(h) |
|
Ret
305.09 |
RSA
100-A:9 |
|
Ret
306.01 – 306.02 |
RSA
100-A:7 |
|
Ret
307 |
RSA
100-A:4 |
|
Ret
308 |
RSA
100-A:3 |
|
Ret
309.01 |
RSA
100-A:16, III |
|
Ret
309.02 |
RSA
100-A:6 and RSA 100-A:8 |
|
Ret
310 |
RSA
100-A:1, XVII and XVIII |
|
Ret
311.01 |
RSA
541-A:7 |
|
Ret
311.02(a) |
RSA
100-A:43-a |
|
Ret
311.02(a)(5) |
RSA
100-A:43-b |
|
Ret
311.02(b)-(g) |
RSA
100-A:43 |
|
Ret
311.03 |
RSA
100-A:43-b |
|
Ret
311.04 |
RSA
100-A:43 |
|
Ret 312.01(a)-(f) |
RSA
100-A:20 and RSA 100-A:29 |
|
Ret 312.01(g)-(h) |
RSA 100-A:43 |
|
Ret
313 |
RSA
541-A:22, IV |
|
|
|
|
Ret 314 |
RSA 541-A:22, IV |
|
|
|
|
Ret
400 |
RSA
100-A:14, I-II, V; RSA 100-A:15, I-V; and Laws of 1990, Chapter 117:3 |
|
|
|
|
Ret 501 |
RSA
541-A:16, I(b)(1) |
|
Ret 502.01 |
RSA
100-A:3 |
|
Ret 502.02 |
RSA
100-A:5, I |
|
Ret 502.03 |
RSA
100-A:5, II |
|
Ret 502.04 - 502.05 |
RSA
100-A:6 |
|
Ret 502.06 |
RSA
100-A:10 |
|
Ret 502.07 - 502.12 |
RSA
100-A:6 |
|
Ret 502.13 |
RSA
100-A:5 |
|
Ret 502.14 |
RSA
100-A:9 |
|
Ret 502.15 |
RSA
100-A:5; RSA 100-A:6; RSA 100-A:10 |
|
Ret 502.16 |
RSA
100-A:3, VI(d) |