HOUSE BILL No. 2196
AN ACT concerning retirement and pensions; relating to the Kansas police and firemen's
retirement system; providing for membership affiliation for certain law enforcement
officers and employees of the Kansas department of wildlife and parks; establishing
employee and employer contributions; amortizing certain actuarial legacy costs for
such affiliation, exception; expanding Kansas deferred retirement option program
membership to all members of the Kansas police and firemen's retirement system;
extending the expiration date of such program; amending K.S.A. 2022 Supp. 74-
4986l, 74-4986p and 74-4986r and repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
New Section 1. (a) (1) On July 1, 2023, the Kansas department of
wildlife and parks shall be an eligible employer as defined in K.S.A.
74-4952, and amendments thereto, and shall affiliate with the Kansas
police and firemen's retirement system established under the provisions
of K.S.A. 74-4951 et seq., and amendments thereto, pursuant to the
provisions of this section for membership in the system of officers and
employees employed by the Kansas department of wildlife and parks
who have successfully completed the required course of instruction for
law enforcement officers approved by the Kansas law enforcement
training center and are certified as a full-time police officer or law
enforcement officer pursuant to the provisions of K.S.A. 74-5607a, and
amendments thereto, and who are employed in the parks, public lands
or law enforcement division. For purposes of such affiliation for
membership in the system of such members, the Kansas department of
wildlife and parks shall be considered a new participating employer.
The Kansas department of wildlife and parks shall make application for
affiliation with such system in the manner provided by K.S.A. 74-4954,
and amendments thereto, to be effective on the July 1 next following
application. The Kansas department of wildlife and parks shall affiliate
for membership in the system of such officers and employees for
participating service credit.
(2) The Kansas department of wildlife and parks shall appropriate
and pay a sum sufficient to satisfy any obligations as certified by the
board of trustees of the retirement system based on an actuarial
valuation of the cost of such affiliation, and the employer contributions
of the Kansas department of wildlife and parks shall be as provided in
K.S.A. 74-4967(1), and amendments thereto.
(b) Each such officer and employee who is employed by the
Kansas department of wildlife and parks on or after the entry date of
the Kansas department of wildlife and parks into the Kansas police and
firemen's retirement system as provided in this section shall become a
member of the Kansas police and firemen's retirement system on the
first day of such employment and shall be subject to the provisions of
K.S.A. 74-4951 et seq., and amendments thereto, as applicable.
(c) The division of the budget and the governor shall include in
the budget and in the budget request for appropriations for personnel
services the amount required to satisfy the employer's obligation under
this section as certified by the board of trustees of the system, and shall
present the same to the legislature for allowance and appropriation.
(d) The determination of retirement, death or disability benefits
shall be computed upon the basis of credited services, as used in K.S.A.
74-4951 et seq., and amendments thereto, but shall include only
participating service with the Kansas department of wildlife and parks,
commencing on and after the effective date of affiliation by the Kansas
department of wildlife and parks with the Kansas police and firemen's
retirement system.
(e) In the case of a member who retires on or after July 1, 2023,
whose date of membership in the system is prior to July 1, 1993, and
any member who was in such member's membership waiting period on
July 1, 1993, and whose date of membership in the system is on or after
July 1, 1993, shall have such member's employer certify to the Kansas
public employees retirement system the number of hours of such
member's sick and annual leaves at the time of such member's transfer
to the Kansas police and firemen's retirement system. Upon the date of
such member's retirement from the Kansas public employees retirement HOUSE BILL No. 2196—page 2
system, such member may use in the calculation of the member's
retirement benefit, the average highest annual compensation, as defined
in K.S.A. 74-4902(9), and amendments thereto, which shall include but
not exceed compensation for the number of sick and annual leave hours
certified to the Kansas public employees retirement system on the date
of the member's transfer, paid to such member for any four years of
participating service preceding the transfer to the Kansas police and
firemen's retirement system, or the average highest annual salary, as
defined in K.S.A. 74-4902(33), and amendments thereto, paid to such
member for any three years of participating service preceding
retirement or termination of employment, whichever is greater.
(f) Any rights or benefits accruing to any such officer or employee
employed by the Kansas department of wildlife and parks prior to the
effective date of affiliation shall be determined pursuant to the
provisions of K.S.A. 74-4901 et seq., and amendments thereto. Any
officer and employee who becomes a member pursuant to this section,
who has a vested retirement benefit pursuant to K.S.A. 74-4917, and
amendments thereto, and who terminates employment prior to attaining
a vested benefit pursuant to K.S.A. 74-4963, and amendments thereto,
may have such service credited for purposes of computing retirement
benefits pursuant to K.S.A. 74-4901 et seq., and amendments thereto.
(g) Beginning with the first payment of compensation for services
of such officer or employee after becoming a member of the Kansas
police and firemen's retirement system, the employer shall deduct from
the compensation of such member 7.15% as the employee contribution
to the system. Such deductions shall be remitted, deposited and credited
as provided in K.S.A. 74-4965, and amendments thereto.
(h) (1) Except as provided in paragraph (2), the actuarial legacy
cost of $2,733,769 for the remaining unfunded liabilities in the Kansas
public employees retirement system shall be amortized over 20 years as
a level dollar amount, as certified by the board upon recommendation
of the consulting actuary, through an additional annual payment by the
Kansas department of wildlife and parks.
(2) Subject to appropriations, the Kansas department of wildlife
and parks may make a payment in full or payments in two installments
for such actuarial legacy cost prior to the expiration of the 20-year
amortization period.
Sec. 2. K.S.A. 2022 Supp. 74-4986l is hereby amended to read as
follows: 74-4986l. (a) As used in this act, unless otherwise provided or
the context otherwise requires:
(1) "Act" means the Kansas deferred retirement option program
act;
(2) "board" means the board of trustees of the Kansas public
employees retirement system;
(3) "DROP" means the deferred retirement option program
established by K.S.A. 74-4986m, and amendments thereto;
(4) "DROP account" means the notional account to which is
credited the monthly DROP accrual;
(5) "DROP period" means the period of time that a member elects
to participate in the DROP pursuant to K.S.A. 74-4986n, and
amendments thereto;
(6) "member" means a trooper, examiner or officer of the Kansas
highway patrol or an agent of the Kansas bureau of investigation any
member of the Kansas police and firemen's retirement system who is
eligible to participate in the DROP and who elects to participate in the
DROP as provided in this act;
(7) "monthly DROP accrual" means the amount equal to the
monthly retirement benefit that would have been payable to the
member had the member terminated service and retired on the day the
member elected; and
(8) "system" means the Kansas police and firemen's retirement
system.
(b) Unless specifically provided in this section or in this act,
words and phrases used in this act mean the same as provided under the HOUSE BILL No. 2196—page 3
provisions of K.S.A. 74-4901 et seq. and 74-4951 et seq., and
amendments thereto.
Sec. 3. K.S.A. 2022 Supp. 74-4986p is hereby amended to read as
follows: 74-4986p. (a) A member's participation in the DROP ceases on
the occurrence of the earliest of the following:
(1) Termination of the member's active service with the Kansas
highway patrol or Kansas bureau of investigation a participating
employer of the system;
(2) the last day of the member's elected DROP period that begins
on the effective date of the member's election to participate in the
DROP;
(3) retirement due to disability as defined in K.S.A. 74-4952, and
amendments thereto; or
(4) the member's death.
(b) If a member dies before taking a distribution from such
member's DROP account, the member's designated beneficiary shall
receive a lump-sum payment equal to the member's DROP account
balance, including any lump sum credited as provided in K.S.A. 74-
4986o(d), and amendments thereto. If the DROP member has not
named a beneficiary for such member's DROP account, the amount in
the DROP account shall be paid to the beneficiary of the member's
retirement benefit.
Sec. 4. K.S.A. 2022 Supp. 74-4986r is hereby amended to read as
follows: 74-4986r. The provisions of K.S.A. 74-4986k through 74-
4986r, and amendments thereto, shall expire on January 1, 2025 2031.
Sec. 5. K.S.A. 2022 Supp. 74-4986l, 74-4986p and 74-4986r are
hereby repealed.
Sec. 6. This act shall take effect and be in force from and after its
publication in the Kansas register.
I hereby certify that the above BILL originated in the
HOUSE, and was adopted by that body
HOUSE adopted
Conference Committee Report
Speaker of the House.
Chief Clerk of the House.
Passed the SENATE
as amended
SENATE adopted
Conference Committee Report
President of the Senate.
Secretary of the Senate.
APPROVED
Governor.