25 LC 56 0335S/AP
House Bill 406 (AS PASSED HOUSE AND SENATE)
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 provide for the payment of monthly retirement2
benefits for creditable service as a superior court judge at the age of 65 years; to provide for3
calculation of benefits for individuals who first become members after the effective date of4
this Act; to provide for calculation of survivors benefits; to provide for conforming changes;5
to provide for related matters; to repeal conflicting laws; and for other purposes.6
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Chapter 23 of Title 47 of the Official Code of Georgia Annotated, relating to the Georgia9
Judicial Retirement System, is amended by revising Code Section 47-23-45, relating to effect10
of change in employment, as follows:11
"47-23-45.12
Any member of this retirement system shall be entitled to remain as a member by holding13
any position or office covered by the fund and shall receive full credit for all service as a14
member despite his or her change from one position or office to another covered by the15
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fund. Upon becoming eligible for retirement, however, retirement benefits shall be
16
determined in accordance with Code Sections 47-23-101 and
, 47-23-102, and 47-23-102.1."17
SECTION 2.18
Said chapter is further amended by revising Code Section 47-23-102, relating to vesting,19
benefits upon retirement, and compliance with federal income tax laws, as follows:20
"47-23-102.21
(a) This Code section shall only apply to an individual who first became a member before22
the effective date of this Act.23
(b) The right of a member to receive benefits under this chapter shall vest after the member24
obtains ten years of creditable service; provided, however, that no member shall receive25
a retirement benefit prior to attaining the age of 60 years. Except as otherwise provided26
in Article 2 of Chapter 1 of this title, a member's accumulated contributions shall be 10027
percent vested and nonforfeitable at all times. Any member retiring on or after28
July 1, 1996, and any member who was retired on July 1, 1996, with 16 years or more of29
creditable service shall receive a benefit equal to 66.66 percent, plus 1 percent for each year30
of creditable service over 16 years, of the member's salary; provided, however, that no31
member shall receive more than 24 years of creditable service. Any member retiring with32
less than 16 years of creditable service may retire at a reduced benefit pursuant to Code33
Section 47-23-103. Normal retirement age under this retirement system shall be the date34
the member has reached age 60 years of age, provided that he or she has at least ten years35
of creditable service. For purposes of Section 402(1) of the federal Internal Revenue Code36
regarding distributions from governmental plans for health and long-term care insurance37
for public safety officers, normal retirement age shall be the earliest date when the member38
has satisfied the requirements for a retirement under this or the predecessor retirement39
system. Except as otherwise provided in Article 2 of Chapter 1 of this title, a member's40
right to his or her retirement allowance is nonforfeitable upon attainment of normal41
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retirement age. Any member who was retired on July 1, 1996, with more than 16 years of
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creditable service shall receive in July, 1998, a one-time benefit payment equal to two43
times the product of 1 percent of the salary paid to such judge at the time of his or her44
retirement multiplied by the number of years of creditable service in excess of 16 years.45
(b)
(c) The board is authorized to provide by rule or regulation for the payment of benefits46
to members or beneficiaries of the retirement system at a time and under circumstances not47
provided for in this chapter to the extent that such payment is required to maintain the48
retirement system as a qualified retirement plan for the purposes of federal income tax laws49
and regulations."50
SECTION 3.51
Said chapter is further amended by adding a new Code section to read as follows:52
"47-23-102.1.53
(a) This Code section shall only apply to an individual who first becomes a member on or54
after the effective date of this Act.55
(b) The right of a member to receive benefits under this chapter shall vest after the member56
obtains ten years of creditable service; provided, however, that no member shall receive57
a retirement benefit prior to attaining the age of 60 years. Except as otherwise provided58
in Article 2 of Chapter 1 of this title, a member's accumulated contributions shall be 10059
percent vested and nonforfeitable at all times. Any member retiring with 16 years or more60
of creditable service shall receive a benefit equal to 66.66 percent, plus 1 percent for each61
year of creditable service over 16 years, of the member's salary; provided, however, that62
no member shall receive more than 24 years of creditable service. Any member retiring63
with less than 16 years of creditable service may retire at a reduced benefit pursuant to64
Code Section 47-23-103. Except as provided in subsection (c) of this Code section, normal65
retirement age under this retirement system shall be the date the member has reached 6066
years of age, provided that he or she has at least ten years of creditable service. For67
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purposes of Section 402(1) of the federal Internal Revenue Code regarding distributions68
from governmental plans for health and long-term care insurance for public safety officers,69
normal retirement age shall be the earliest date when the member has satisfied the70
requirements for a retirement under this retirement system.71
(c) On the effective date of a member's retirement, as provided for in subsection (b) of72
Code Section 47-23-103, such member's monthly retirement benefit shall be calculated as73
follows:74
(1) If a member is over the age of 65 years on his or her effective date of retirement, or 75
has attained the age of 65 years after his or her effective date of retirement, such member76
shall receive the full amount of the benefit calculated pursuant to subsection (b) of this77
Code section; or78
(2) If a member has not yet attained the age of 65 years on his or her effective date of79
retirement, the monthly retirement benefit shall be calculated pursuant to subsection (b)80
of this Code section using only the years of creditable service attributable to such81
member's service in any covered position except for as a superior court judge.82
(d) The board is authorized to provide by rule or regulation for the payment of benefits to83
members or beneficiaries of the retirement system at a time and under circumstances not84
provided for in this chapter to the extent that such payment is required to maintain the85
retirement system as a qualified retirement plan for the purposes of federal income tax laws86
and regulations."87
SECTION 4.88
Said chapter is further amended by revising Code Section 47-23-103, relating to retirement89
based on age and application to retire, as follows:90
"47-23-103.91
(a) In lieu of retirement at the benefit level provided by Code Section 47-23-102 or92
47-23-102.1, a member may retire at any time after attaining the age of 60 years and after93
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obtaining a minimum of ten years of creditable service. The monthly retirement benefit
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for such early retirement shall be a percentage of either
the benefit under Code Section95
47-23-102 if such member first became a member before the effective date of this Act or96
the benefit under subsection (c) of Code Section 47-23-102.1 if such member first became97
a member on or after the effective date of this Act, and such percentage shall be the98
proportion which the number of years of creditable service the member has in the99
retirement system bears to 16.100
(b) The effective date of retirement shall be the first day of the month in which the101
application is received by the board of trustees, provided that no retirement shall, in any102
case, be effective earlier than the first day of the month following the final month of the103
applicant's employment. Applications for retirement shall not be accepted more than 90104
days in advance of the effective date of retirement."105
SECTION 5.106
Said chapter is further amended in Code Section 47-23-104, relating to disability,107
determination of benefits, and determining disability, as follows:108
"47-23-104.109
(a) After obtaining a minimum of four years of creditable service, any member who110
becomes totally and permanently disabled to the extent that he or she is unable to perform111
the duties of his or her office shall be entitled to receive a disability retirement benefit112
which shall be one-half of the maximum retirement benefits provided by Code Section113
47-23-102 or 47-23-102.1 for 16 years of service, unless the member would otherwise114
qualify for a greater benefit under Code Section 47-23-102 if such member first became115
a member before the effective date of this Act, Code Section 47-23-102.1 if such member116
first became a member on or after the effective date of this Act, or Code Section117
47-23-103, in which event the Code section providing the highest benefit would apply.118
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(b) After obtaining a minimum of ten years of actual service, any member who becomes
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totally and permanently disabled to the extent that he or she is unable to perform the duties120
of his or her office shall be entitled to receive a disability retirement benefit which shall be121
two-thirds of the maximum retirement benefits provided by Code Section 47-23-102 or
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47-23-102.1.123
(c) The disability of any member applying for disability retirement benefits shall be124
determined by the board in the same manner and under the same procedure as disability of125
state employees is determined in accordance with the applicable provisions of the126
Employees' Retirement System of Georgia. Disability retirement benefits shall become127
effective on the first day of the month following the month the member resigns as a result128
of the disability."129
SECTION 6.130
Said chapter is further amended by revising Code Section 47-23-105.1, relating to131
modification of retirement allowance, as follows:132
"47-23-105.1.133
(a) The provisions of this Code section shall apply only to persons who become members134
of this retirement system on or after July 1, 2012.135
(b) A member may make a one-time election to convert the retirement allowance136
otherwise payable to him or her into a modified retirement allowance of equivalent137
actuarial value and designate a natural person to receive a survivors benefit in accordance138
with one of the options set forth in paragraphs (1), (2), (3), or (4) of this subsection. Such139
retirement allowance shall be actuarially reduced in accordance to the designated survivor's140
projected life span. For any member whose benefit amount is calculated pursuant to Code141
Section 47-23-102.1, such actuarial adjustment shall account for any increase in the benefit142
amount accruing to such member when he or she attains the age of 65 years. Such actuarial143
adjustment shall be computed upon the basis of the mortality tables and rates of interest last144
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adopted by the board of trustees. Such election may be made only after the member has
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become eligible to retire and before the first payment of his or her retirement allowance146
normally becomes due. Such election shall be irrevocable except as otherwise provided147
in this Code section.148
(1) Option one, known as the 100 percent joint and survivor option, shall consist of a149
reduced retirement allowance which is payable during the life of the retired member and150
which, upon his or her death, shall be continued at the same rate throughout the life of151
and paid to the designated survivor.152
(2) Option two, known as the 66 2/3 percent joint and survivor option, shall consist of153
a reduced retirement allowance which is payable during the life of the retired member and154
which, upon his or her death, shall be continued at the rate of two-thirds the reduced155
retirement allowance throughout the life of and paid to the designated survivor.156
(3) Option three, known as the 50 percent joint and survivor option, shall consist of a157
reduced retirement allowance which is payable during the life of the retired member and158
which, upon his or her death, shall be continued at the rate of one-half the reduced159
retirement allowance throughout the life of and paid to the designated survivor.160
(4) Option four, known as the pop-up option, shall be the election of options one, two,161
or three, with the added provision that in the event the designated survivor predeceases162
the retired member, the retirement allowance payable to the retired member after the163
death of the designated survivor shall be equal to the maximum retirement allowance164
which the retired member would have been entitled to receive under this chapter had such165
election not been made.166
(c) In the event a member is not married at the time he or she retires and the retired167
member does not elect a survivor's option and such member subsequently marries, the168
retired member may elect to begin receiving an actuarially reduced benefit of equivalent169
value and establish on behalf of the newly acquired spouse an option under this Code170
section. Such election shall be made within six months after the marriage.171
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(d) In the event a retired member makes an election under subsection (b) of this Code
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section on behalf of a spouse and such spouse predeceases the retired member and the173
retired member subsequently remarries, the retired member may elect to begin receiving174
an actuarially reduced benefit of equivalent value and establish on behalf of a new175
designated survivor pursuant to an option under this Code section.176
(e) In the event a retired member makes an election under subsection (b) of this Code177
section on behalf of a spouse and a final judgment of complete divorce from the spouse is178
entered, then:179
(1) The retired member may elect to continue the optional allowance with the former180
spouse designated to receive all amounts and benefits upon the death of the retired181
member; or182
(2) The retired member may revoke the appointment of such spouse as a beneficiary;183
provided, however, that in such event the retirement benefit received by the retired184
member shall not increase. Such revocation may be made at any time after the entry of185
the final judgment of divorce. If the retired member elects to revoke the election, the186
spouse shall be treated in the same manner as if he or she had predeceased the retired187
member under subsection (d) of this Code section.188
(f) If an active vested member of this retirement system dies and is survived by a legal189
spouse, such spouse shall receive a benefit as if the member has retired on the date of his190
or her death, had attained the age of 65,
and had elected option three."191
SECTION 7.192
Said chapter is further amended by revising Code Section 47-23-106, relating to county193
supplement of salaries, as follows:194
"47-23-106.195
(a) Whenever any county within a judicial circuit supplements the state salary paid to196
active superior court judges or the district attorney of said circuit, the governing authority197
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of such county shall be authorized, but not required, to supplement the benefit being paid
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pursuant to this chapter to any retired superior court judge or district attorney of said circuit199
who is receiving benefits pursuant to this chapter or to supplement the benefit being paid200
pursuant to this chapter to any beneficiary of any deceased superior court judge or district201
attorney.202
(b) Whenever any county which has a state court supplements the salary of the judges or203
solicitors-general of such court, the governing authority of such county shall be authorized,204
but not required, to supplement the benefit being paid pursuant to this chapter to any retired205
state court judge of such court who is receiving benefits pursuant to this chapter or206
supplement the benefit being paid pursuant to this chapter to any beneficiary of any207
deceased state court judge.208
(c) Notwithstanding the provisions of subsection (a) or (b) of this Code section, for any209
single county judicial circuit where the county site is located in an unincorporated area of210
the county and the county governing authority has constructed one or more permanent211
satellite courthouses within the county, said county shall supplement the benefit amount212
being paid pursuant to this chapter to any district attorney who retired from such circuit.213
The amount of the supplement shall be determined by multiplying the benefit percentage214
he or she earned pursuant to Code Section 47-23-102 if such member first became a
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member before the effective date of this Act or Code Section 47-23-102.1 if such member216
first became a member on or after the effective date of this Act at retirement together with217
the aggregate county salary supplement being paid to the active district attorney on the date218
that he or she begins receiving a retirement benefit or the supplement paid to the retiring219
district attorney upon his or her last day of service as district attorney, whichever is greater.220
The supplement shall not be payable to a spouse or survivor pursuant to the provisions of221
Code Section 47-23-105."222
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SECTION 8.
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All laws and parts of laws in conflict with this Act are repealed.224
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