25 LC 47 3334
House Bill 406
By: Representative Leverett of the 123
rd
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 23 of Title 47 of the Official Code of Georgia Annotated, relating to the
1
Georgia Judicial Retirement System, so as to increase the retirement age of superior court2
judges first taking office on or after July 1, 2026; to provide for an effective date; to provide3
for related matters; to repeal conflicting laws; and for other purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Chapter 23 of Title 47 of the Official Code of Georgia Annotated, relating to the Georgia7
Judicial Retirement System, is amended by revising Code Section 47-23-102, relating to8
vesting, benefits upon retirement, and compliance with federal income tax laws, as follows:9
"47-23-102.10
(a) The right of a member to receive benefits under this chapter shall vest after the member11
obtains ten years of creditable service; provided, however, that no member shall receive12
a retirement benefit prior to attaining the age of 60 years. Except as otherwise provided13
in Article 2 of Chapter 1 of this title, a member's accumulated contributions shall be 10014
percent vested and nonforfeitable at all times. Any member retiring on or after15
July 1, 1996, and any member who was retired on July 1, 1996, with 16 years or more of16
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creditable service shall receive a benefit equal to 66.66 percent, plus 1 percent for each year
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of creditable service over 16 years, of the member's salary; provided, however, that no18
member shall receive more than 24 years of creditable service. Any member retiring with19
less than 16 years of creditable service may retire at a reduced benefit pursuant to Code20
Section 47-23-103. Except as provided in subsection (c) of this Code section, normal
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Normal retirement age under this retirement system shall be the date the member has22
reached age 60 years of age, provided that he or she has at least ten years of creditable23
service. For purposes of Section 402(1) of the federal Internal Revenue Code regarding24
distributions from governmental plans for health and long-term care insurance for public25
safety officers, normal retirement age shall be the earliest date when the member has26
satisfied the requirements for a retirement under this or the predecessor retirement system.27
Except as otherwise provided in Article 2 of Chapter 1 of this title, a member's right to his28
or her retirement allowance is nonforfeitable upon attainment of normal retirement age.29
Any member who was retired on July 1, 1996, with more than 16 years of creditable30
service shall receive in July, 1998, a one-time benefit payment equal to two times the31
product of 1 percent of the salary paid to such judge at the time of his or her retirement32
multiplied by the number of years of creditable service in excess of 16 years.33
(b) The board is authorized to provide by rule or regulation for the payment of benefits to34
members or beneficiaries of the retirement system at a time and under circumstances not35
provided for in this chapter to the extent that such payment is required to maintain the36
retirement system as a qualified retirement plan for the purposes of federal income tax laws37
and regulations.38
(c) For any superior court judge first taking office on or after July 1, 2026, the normal39
retirement age under this retirement system shall be the date the member has reached 6540
years of age. All other requirements to receive a retirement benefit under this Code section41
shall apply to such superior court judge."42
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SECTION 2.
43
Said chapter is further amended by revising Code Section 47-23-103, relating to retirement44
based on age and application to retire, as follows:45
"47-23-103.46
(a) In lieu of retirement at the benefit level provided by Code Section 47-23-102, a47
member, except for any superior court judge first taking office on or after July 1, 2026,
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may retire at any time after attaining the age of 60 years and after obtaining a minimum of49
ten years of creditable service. The monthly retirement benefit for such early retirement50
shall be a percentage of the benefit under Code Section 47-23-102, and such percentage51
shall be the proportion which the number of years of creditable service the member has in52
the retirement system bears to 16.53
(b) The effective date of retirement shall be the first day of the month in which the54
application is received by the board of trustees, provided that no retirement shall, in any55
case, be effective earlier than the first day of the month following the final month of the56
applicant's employment. Applications for retirement shall not be accepted more than 9057
days in advance of the effective date of retirement."58
SECTION 3.59
This Act shall become effective on July 1, 2026.60
SECTION 4.61
All laws and parts of laws in conflict with this Act are repealed.62
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