Kansas 2023-2024 Regular Session

Kansas House Bill HB2272 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	Session of 2023
2	2	HOUSE BILL No. 2272
3	3	By Committee on Financial Institutions and Pensions
4	4	2-2
5	5	AN ACT concerning retirement and pensions; relating to the Kansas public
6	6	employees retirement system; employment after retirement; providing
7	7	an exemption for retirants employed by a community developmental
8	8	disability organization in a licensed professional nurse, licensed
9	9	practical nurse or direct support position; amending K.S.A. 2022 Supp.
10	10	74-4914 and repealing the existing section.
11	11	Be it enacted by the Legislature of the State of Kansas:
12	12	Section 1. K.S.A. 2022 Supp. 74-4914 is hereby amended to read as
13	13	follows: 74-4914.(1) The normal retirement date for a member of the
14	14	system shall be the first day of the month coinciding with or following
15	15	termination of employment with any participating employer not followed
16	16	by employment with any participating employer within 60 days, or 180
17	17	days as provided in subsection (10) (9), and without any prearranged
18	18	agreement for employment with any participating employer, and the
19	19	attainment of age 65 or, commencing July 1, 1993, age 62 with the
20	20	completion of 10 years of credited service or the first day of the month
21	21	coinciding with or following the date that the total of the number of years
22	22	of credited service and the number of years of attained age of the member
23	23	is equal to or more than 85. In no event shall a normal retirement date for a
24	24	member be before six months after the entry date of the participating
25	25	employer by whom such member is employed. A member may retire on
26	26	the normal retirement date or on the first day of any month thereafter upon
27	27	the filing with the office of the retirement system of an application in such
28	28	form and manner as the board shall prescribe. Such application shall
29	29	contain a certification by the member that the member will not be
30	30	employed with any participating employer within 60 days, or 180 days as
31	31	provided in subsection (10) (9), of retirement and the member has not
32	32	entered into a prearranged agreement for employment with any
33	33	participating employer. Nothing herein shall prevent any person, member
34	34	or retirant from being employed, appointed or elected as an employee,
35	35	appointee, officer or member of the legislature. Elected officers may retire
36	36	from the system on any date on or after the attainment of the normal
37	37	retirement date, but no retirement benefits payable under this act shall be
38	38	paid until the member has terminated such member's office.
39	39	(2) No retirant shall make contributions to the system or receive
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76	76	service credit for any service after the date of retirement.
77	77	(3) Any member who is an employee of an affiliating employer
78	78	pursuant to K.S.A. 74-4954b, and amendments thereto, and has not
79	79	withdrawn such member's accumulated contributions from the Kansas
80	80	police and firemen's retirement system may retire before such member's
81	81	normal retirement date on the first day of any month coinciding with or
82	82	following the attainment of age 55.
83	83	(4) Any member may retire before such member's normal retirement
84	84	date on the first day of any month coinciding with or following
85	85	termination of employment with any participating employer not followed
86	86	by employment with any participating employer within 60 days, or 180
87	87	days as provided in subsection (10) (9), and the attainment of age 55 with
88	88	the completion of 10 years of credited service, but in no event before six
89	89	months after the entry date, upon the filing with the office of the retirement
90	90	system of an application for retirement in such form and manner as the
91	91	board shall prescribe. The member's application for retirement shall
92	92	contain a certification by the member that the member will not be
93	93	employed with any participating employer within 60 days, or 180 days as
94	94	provided in subsection (10) (9), of retirement and the member has not
95	95	entered into a prearranged agreement for employment with any
96	96	participating employer.
97	97	(5) Except as provided in subsections (7) and (10), on or after July 1,
98	98	2006, through December 31, 2017, for any retirant who is first employed
99	99	or appointed in or to any position or office by a participating employer
100	100	other than a participating employer for which such retirant was employed
101	101	or appointed during the final two years of such retirant's participation, and,
102	102	on or after April 1, 2009, for any retirant who is employed by a third-party
103	103	entity who contracts services with a participating employer other than a
104	104	participating employer for which such retirant was employed or appointed
105	105	during the final two years of such retirant's participation to fill a position
106	106	covered under K.S.A. 72-2215(a), and amendments thereto, with such
107	107	retirant, such participating employer shall pay to the system the actuarially
108	108	determined employer contribution and the statutorily prescribed employee
109	109	contribution based on the retirant's compensation during any such period
110	110	of employment or appointment. If a retirant is employed or appointed in or
111	111	to any position or office for which compensation for service is paid in an
112	112	amount equal to $25,000 or more in any one calendar year between July 1,
113	113	2016, and January 1, 2018, by any participating employer for which such
114	114	retirant was employed or appointed during the final two years of such
115	115	retirant's participation, and, on or after April 1, 2009, by any third-party
116	116	entity who contracts services to fill a position covered under K.S.A. 72-
117	117	2215(a), and amendments thereto, with such retirant with a participating
118	118	employer for which such retirant was employed or appointed during the
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162	162	final two years of such retirant's participation, such retirant shall not
163	163	receive any retirement benefit for any month for which such retirant serves
164	164	in such position or office. The participating employer who employs such
165	165	retirant whether by contract directly with the retirant or through an
166	166	arrangement with a third-party entity shall report to the system within 30
167	167	days of when the compensation paid to the retirant is equal to or exceeds
168	168	any limitation provided by this section. Any participating employer who
169	169	contracts services with any such third-party entity to fill a position covered
170	170	under K.S.A. 72-2215(a), and amendments thereto, shall include in such
171	171	contract a provision or condition which requires the third-party entity to
172	172	provide the participating employer with the necessary compensation paid
173	173	information related to any such position filled by the third-party entity
174	174	with a retirant to enable the participating employer to comply with
175	175	provisions of this subsection relating to the payment of contributions and
176	176	reporting requirements. The provisions and requirements provided for in
177	177	amendments made in this act which relate to positions filled with a retirant
178	178	or employment of a retirant by a third-party entity shall not apply to any
179	179	contract for services entered into prior to April 1, 2009, between a
180	180	participating employer and third-party entity as described in this
181	181	subsection. Any retirant employed by a participating employer or a third-
182	182	party entity as provided in this subsection shall not make contributions nor
183	183	receive additional credit under such system for such service except as
184	184	provided by this section. Upon request of the executive director of the
185	185	system, the secretary of revenue shall provide such information as may be
186	186	needed by the executive director to carry out the provisions of this act. The
187	187	provisions of this subsection shall not apply to retirants employed as
188	188	substitute teachers without a contract or officers, employees or appointees
189	189	of the legislature. The provisions of this subsection shall not apply to
190	190	members of the legislature. The provisions of this subsection shall not
191	191	apply to any other elected officials. Commencing July 1, 2005, the
192	192	provisions of this subsection shall not apply to retirants who either retired
193	193	under the provisions of subsection (1), or, if they retired under the
194	194	provisions of subsection (4), were retired more than 30 days prior to the
195	195	effective date of this act and are licensed professional nurses or licensed
196	196	practical nurses employed by the state of Kansas in an institution as
197	197	defined in K.S.A. 76-12a01(b) or K.S.A. 38-2302(k), and amendments
198	198	thereto, the Kansas soldiers' home or the Kansas veterans' home. Nothing
199	199	in this subsection shall be construed to create any right, or to authorize the
200	200	creation of any right, which is not subject to amendment or nullification by
201	201	act of the legislature. The participating employer of such retirant shall pay
202	202	to the system the actuarially determined employer contribution based on
203	203	the retirant's compensation during any such period of employment. The
204	204	provisions of the subsection shall expire on January 1, 2018.
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248	248	(6) For purposes of this section, any employee of a local
249	249	governmental unit which has its own pension plan who becomes an
250	250	employee of a participating employer as a result of a merger or
251	251	consolidation of services provided by local governmental units, which
252	252	occurred on January 1, 1994, may count service with such local
253	253	governmental unit in determining whether such employee has met the
254	254	years of credited service requirements contained in this section.
255	255	(7)(6) (a) (i) Except as provided in K.S.A. 74-4937(3), (4), or (5), and
256	256	amendments thereto, and the provisions of this subsection, commencing
257	257	July 1, 2016, and ending January 1, 2018, any retirant who is employed or
258	258	appointed in or to any position by a participating employer, an independent
259	259	contractor or a third-party entity who contracts services with a
260	260	participating employer to fill a position, without any prearranged
261	261	agreement with such participating employer and not prior to 60 days after
262	262	such retirant's retirement date, shall not receive any retirement benefit for
263	263	any month in any calendar year in which the retirant receives
264	264	compensation in an amount equal to $25,000 or more, pursuant to this
265	265	subsection. Any participating employer who hires a retirant covered by this
266	266	subsection shall pay to the system the statutorily prescribed employer
267	267	contribution rate for such retirant, without regard to whether the retirant is
268	268	receiving benefits.
269	269	(ii) Commencing January 1, 2018, for all retirements that occurred
270	270	prior to such date, any retirant who is employed or appointed in or to any
271	271	position by a participating employer, an independent contractor or a third-
272	272	party entity who contracts services with a participating employer to fill a
273	273	position, without any prearranged agreement with such participating
274	274	employer and not prior to 60 days after such retirant's retirement date, shall
275	275	not be subject to an earnings limitation that when met or exceeded requires
276	276	that the retirant not receive a retirement benefit for any month for which
277	277	such retirant serves in such position. If a retirant is employed in a covered
278	278	position, as defined in K.S.A. 74-49,202, and amendments thereto, the
279	279	participating employer of such retirant shall pay to the system the
280	280	statutorily prescribed employer contribution rate on the first $25,000 of
281	281	such retirant's compensation in a calendar year and a 30% employer
282	282	contribution on any compensation in excess of $25,000 in a calendar year
283	283	during any such period of employment. If a retirant is employed by more
284	284	than one participating employer or performing duties in more than one
285	285	position, contributions shall be made on compensation from all such
286	286	employment for that calendar year. If a retirant is employed in a non-
287	287	covered position, no employer contribution shall be paid to the system.
288	288	(b) The provisions of this subsection shall not apply, except as
289	289	specifically provided in this subsection, to retirants who are:
290	290	(i) Licensed professional nurses or licensed practical nurses employed
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334	334	by the state of Kansas in an institution as defined in K.S.A. 76-12a01(b) or
335	335	38-2302(k), and amendments thereto, the Kansas soldiers' home or the
336	336	Kansas veterans' home. The participating employer of such retirant shall
337	337	pay to the system the actuarially determined employer contribution based
338	338	on the retirant's compensation and the statutorily prescribed employee
339	339	contribution during any such period of employment;
340	340	(ii) employed by a school district in a position as provided in K.S.A.
341	341	74-4937(3), (4) or (5), and amendments thereto;
342	342	(iii) certified law enforcement officers employed by the law
343	343	enforcement training center. Such law enforcement officers shall receive
344	344	their benefits notwithstanding this subsection. The law enforcement
345	345	training center shall pay to the system the actuarially determined employer
346	346	contribution and the statutorily prescribed employee contribution based on
347	347	the retirant's compensation during any such period of employment;
348	348	(iv) members of the Kansas police and firemen's retirement system
349	349	pursuant to K.S.A. 74-4951 et seq., and amendments thereto, members of
350	350	the retirement system for judges pursuant to K.S.A. 20-2601 et seq., and
351	351	amendments thereto, or members of the state board of regents retirement
352	352	plan pursuant to K.S.A. 74-4925 et seq., and amendments thereto;
353	353	(v) employed as substitute teachers without a contract or officers,
354	354	employees or appointees of the legislature;
355	355	(vi) a poll worker hired to work an election day for a county election
356	356	officer responsible for conducting all official elections held in the county;
357	357	(vii) employed by, or have accepted employment from, a participating
358	358	employer prior to May 1, 2015. Any break in continuous employment by a
359	359	retirant or move to a different position by a retirant during the effective
360	360	period of this subsection shall be deemed new employment and shall
361	361	subject the retirant to the provisions of this subsection. Commencing
362	362	January 1, 2018, the participating employer of a retirant described in this
363	363	subsection (7)(b)(vii) subparagraph who is employed in a covered
364	364	position, as defined in K.S.A. 74-49,202, and amendments thereto, shall
365	365	pay to the system the statutorily prescribed employer contribution rate on
366	366	the first $25,000 of such retirant's compensation in a calendar year and a
367	367	30% employer contribution on any compensation in excess of $25,000 in a
368	368	calendar year during any such period of employment. If a retirant is
369	369	employed by more than one participating employer or performing duties in
370	370	more than one position, contributions shall be made on compensation from
371	371	all such employment for that calendar year. If a retirant is employed in a
372	372	non-covered position, no employer contribution shall be paid to the
373	373	system;
374	374	(viii) state or local elected officials. A retirant shall not be employed
375	375	in an elected office within 30 days of such retirant's retirement, except that
376	376	if a retirant is filling a vacant elected office, no waiting period shall be
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420	420	required; or
421	421	(ix) employed by the Kansas academies of the United States
422	422	department of defense STARBASE program; or
423	423	(x) employed as a licensed professional nurse, licensed practical
424	424	nurse or in a direct support position of an affiliated employer organized
425	425	under K.S.A. 19-4001, and amendments thereto, and defined under K.S.A.
426	426	39-1803, and amendments thereto.
427	427	(c) The participating employer shall enroll all retirants, including
428	428	retirants under subsection (7)(b)(i) (6)(b)(i), (ii), (iii), (vii) and (viii), and
429	429	report to the system when compensation is paid to a retirant as provided in
430	430	this subsection. Such report shall contain a certification by the appointing
431	431	authority of the participating employer that any hired retirant has not been
432	432	employed by the participating employer within 60 days of such retirant's
433	433	retirement and that there was no prearranged agreement for employment
434	434	between the participating employer and the hired retirant. Upon request of
435	435	the executive director of the system, the participating employer shall
436	436	provide such information as may be needed by the executive director to
437	437	carry out the provisions of this subsection. No retirant shall make
438	438	contributions to the system or receive credit for service while employed
439	439	under the provisions of this subsection.
440	440	(d) A participating employer may employ a retirant without regard to
441	441	the compensation limitation in this subsection for a period of one calendar
442	442	year or one school year, as the case may be, if the following requirements
443	443	are met:
444	444	(i) The employer certifies to the board that the position being filled
445	445	has been vacated due to an unexpected emergency or the employer has
446	446	been unsuccessful in filling the position;
447	447	(ii) the employer pays to the system a 30% employer contribution
448	448	based on the retirant's compensation during any such period of
449	449	employment; and
450	450	(iii) the employer maintains documentation of its efforts to fill the
451	451	position with a non-retirant and provides such documentation to the joint
452	452	committee on pensions, investments and benefits upon request of the
453	453	committee.
454	454	The provisions of this paragraph shall expire on January 1, 2018.
455	455	(e) An employer may submit a written assurance protocol to the
456	456	system to extend the exception provided for in subsection (7)(d) by one-
457	457	year increments for a total extension not to exceed three years. A written
458	458	assurance protocol shall be submitted to the system for each one-year
459	459	increment extension. If a school district submits a written assurance
460	460	protocol, such written assurance protocol shall be signed by the
461	461	superintendent and the board president of such school district. If a
462	462	municipality, as defined in K.S.A. 75-1117, and amendments thereto, other
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506	506	than a school district, submits a written assurance protocol, such written
507	507	assurance protocol shall be signed by the governing body or such
508	508	governing body's designee for such municipality. Such written assurance
509	509	protocol shall state that the position was advertised on multiple platforms
510	510	for a minimum of 30 calendar days and that at least one of the following
511	511	conditions occurred:
512	512	(i) No applications were submitted for the position;
513	513	(ii) if applications were submitted, none of the applicants met the
514	514	reference screening criteria of the employer; or
515	515	(iii) if applications were submitted, none of the applicants possessed
516	516	the appropriate licensure, certification or other necessary credentials for
517	517	the position.
518	518	The provisions of this paragraph shall expire on January 1, 2018.
519	519	(f) Retirants who are independent contractors or employees of third-
520	520	party entities who contract with a participating employer, shall not be
521	521	subject to the compensation limitation or employer contribution
522	522	requirements in this subsection or the requirements of subsection
523	523	paragraph (7)(c) regarding enrollment and reporting to the system, so long
524	524	as all of the following apply:
525	525	(A) The contractual relationship was not created to allow the retirant
526	526	to continue employment with the participating employer after retirement in
527	527	a position similar to the one such retirant held prior to retirement;
528	528	(B) the activities performed by the independent contractor or third-
529	529	party entity are not normally performed exclusively by employees of that
530	530	participating employer; and
531	531	(C) the retirant meets the classification of independent contractor as
532	532	provided in K.S.A. 44-768, and amendments thereto, or activities
533	533	performed by the third-party entity that employs the retirant are performed
534	534	on a limited-term basis and the third-party entity is not a participating
535	535	employer in the system.
536	536	(g)(e) Nothing in this subsection shall be construed to create any
537	537	right, or to authorize the creation of any right, which is not subject to
538	538	amendment or nullification by act of the legislature.
539	539	(8)(7) (a) Except as provided in subsection (8)(b) paragraph (b), if
540	540	determined by the retirement system that a retirant entered into a
541	541	prearranged agreement for employment with a participating employer
542	542	prior to such retirant's retirement and prior to the end of the subsequent 60-
543	543	day waiting period, or the 180-day waiting period under subsection (10)
544	544	(9), the monthly retirement benefit of such retirant shall be suspended
545	545	during the period that begins on the month in which the retirant is re-
546	546	employed and ends six months after the retirant's termination of such
547	547	employment. The retirant shall repay to the retirement system all monthly
548	548	retirement benefits paid to the retirant by the retirement system that the
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592	592	retirant received after such employment began. The participating employer
593	593	which hired such retirant shall be required to pay to the system any fees,
594	594	fines, penalties or any other cost imposed by the internal revenue service
595	595	and indemnify the system for any cost incurred by the system to defend
596	596	any action brought by the internal revenue service based on in-service
597	597	distributions which are a result of any determined prearranged agreement
598	598	and for any cost incurred by the system to collect any monthly retirement
599	599	benefit required to be repaid by such retirant pursuant to this subsection.
600	600	(b) For members who retired on and after July 1, 2016, and on or
601	601	before July 1, 2019, if determined by the retirement system that a retirant
602	602	entered into a prearranged agreement for employment with a participating
603	603	employer prior to such retirant's retirement date and the subsequent 60-day
604	604	waiting period, or the 180-day waiting period under subsection (10) (9),
605	605	and upon being notified of the violation, the retirant terminated such
606	606	employment, the provisions of subsection paragraph (a) shall not apply. If
607	607	any retirant had benefits suspended prior to July 1, 2019, such benefits
608	608	shall be reimbursed by the retirement system, if the retirant terminated
609	609	such prearranged employment in accordance with the provisions of this
610	610	act. On and after July 1, 2019, the executive director may waive such
611	611	penalties under this subsection if it is determined by the retirement system
612	612	that any of the following conditions were satisfied:
613	613	(i) The retirant's total length of reemployment was less than 21
614	614	calendar days;
615	615	(ii) the retirant's total compensation during the total length of
616	616	reemployment was less than 10% of the amount of such retirant's
617	617	retirement benefit that would be suspended pursuant to this subsection; or
618	618	(iii) other facts and circumstances indicated that the retirant would
619	619	not have been reemployed but for an error on the part of the participating
620	620	employer or the retirement system in verifying the retirement status of
621	621	such retirant and such retirant immediately terminated employment upon
622	622	being notified of the violation.
623	623	(c) On or before the first day of each regular session of the
624	624	legislature, beginning with the 2020 regular session, the executive director
625	625	shall submit an annual report on the number of waivers granted pursuant to
626	626	subsection (8)(b) paragraph (b) in the prior calendar year to the joint
627	627	committee on pensions, investments and benefits, the house of
628	628	representatives standing committee on financial institutions and pensions
629	629	and the senate standing committee on financial institutions and insurance,
630	630	or the successors of such committees.
631	631	(9)(8) For the purposes of this section a prearranged agreement for
632	632	employment may be determined by whether the facts and circumstances of
633	633	the situation indicate that the employer and employee reasonably
634	634	anticipated that further services would be performed after the employee's
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678	678	retirement.
679	679	(10)(9) (a) Notwithstanding the provisions of subsection (5) or (7) (6)
680	680	to the contrary, commencing January 1, 2018, any retirant who is retired
681	681	more than 60 days, if such retirant's age on the date of retirement is 62 or
682	682	older, or is retired more than 180 days, if such retirant's age on the date of
683	683	retirement is less than 62, and who is subsequently hired without any
684	684	prearranged agreement with the participating employer in a covered
685	685	position, as defined in K.S.A. 74-49,202, and amendments thereto, or an
686	686	independent contractor or a third-party entity who contracts service to fill
687	687	such covered position shall not be subject to an earnings limitation that
688	688	when met or exceeded requires that the retirant not receive a retirement
689	689	benefit for any month for which such retirant serves in such covered
690	690	position. The participating employer of such retirant shall pay to the
691	691	system the statutorily prescribed employer contribution rate on the first
692	692	$25,000 of such retirant's compensation in a calendar year and a 30%
693	693	employer contribution on any compensation in excess of $25,000 in a
694	694	calendar year during any such period of employment. If a retirant is
695	695	employed by more than one participating employer or performing duties in
696	696	more than one position, contributions shall be made on compensation from
697	697	all such employment for that calendar year.
698	698	(b) Notwithstanding the provisions of subsection (5) or (7) (6) to the
699	699	contrary, commencing January 1, 2018, any retirant who is retired more
700	700	than 60 days, if such retirant's age on the date of retirement is 62 or older,
701	701	or is retired more than 180 days, if such retirant's age on the date of
702	702	retirement is less than 62, and who is subsequently hired without any
703	703	prearranged agreement with the participating employer in a non-covered
704	704	position, or an independent contractor or a third-party entity who contracts
705	705	service to fill such non-covered position, shall not be subject to an
706	706	earnings limitation that when met or exceeded requires that the retirant not
707	707	receive a retirement benefit for any month for which such retirant serves in
708	708	such non-covered position. No employer contribution shall be paid to the
709	709	system on compensation paid to a retirant hired in a non-covered position.
710	710	(c) The participating employer shall enroll all retirants, including
711	711	retirants under subsection (7)(b)(i) (6)(b)(i), (ii), (iii), (vii) and (viii), and
712	712	report to the system when compensation is paid to a retirant as provided in
713	713	this subsection. Such report shall contain a certification by the appointing
714	714	authority of the participating employer that any hired retirant has not been
715	715	employed by the participating employer within 60 days of such retirant's
716	716	retirement in the case of a retirant whose age on the date of retirement is
717	717	62 or older, or within 180 days of such retirant's retirement in the case of a
718	718	retirant whose age on the date of retirement is less than 62, and that there
719	719	was no prearranged agreement for employment between the participating
720	720	employer and the hired retirant. Upon request of the executive director of
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764	764	the system, the participating employer shall provide such information as
765	765	may be needed by the executive director to carry out the provisions of this
766	766	subsection. No retirant shall make contributions to the system or receive
767	767	credit for service while employed under the provisions of this subsection.
768	768	(d) The provisions of this subsection relating to an earnings limitation
769	769	and employer contributions shall not apply to any retirant described in
770	770	subsection (7)(b) (6)(b) or to retirants who are independent contractors or
771	771	employees of third-party entities who contract with a participating
772	772	employer as described in subsection (7)(f) (6)(d), except as specifically
773	773	provided in this subsection.
774	774	(e) Nothing in this subsection shall be construed to create any right,
775	775	or to authorize the creation of any right that is not subject to amendment or
776	776	nullification by act of the legislature.
777	777	Sec. 2. K.S.A. 2022 Supp. 74-4914 is hereby repealed.
778	778	Sec. 3. This act shall take effect and be in force from and after its
779	779	publication in the statute book.
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