Kansas 2023-2024 Regular Session

Kansas Senate Bill SB396 Compare Versions

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Old	New	Differences
1	1	Session of 2024
2	2	SENATE BILL No. 396
3	3	By Committee on Financial Institutions and Insurance
4	4	1-24
5	5	AN ACT concerning retirement and pensions; relating to the Kansas public
6	6	employees retirement system; employment after retirement; reducing
7	7	the required waiting period to return to work for a period beginning
8	8	July 1, 2024, and ending July 1, 2029; amending K.S.A. 74-4937 and
9	9	K.S.A. 2023 Supp. 74-4914 and repealing the existing sections.
10	10	Be it enacted by the Legislature of the State of Kansas:
11	11	Section 1. K.S.A. 2023 Supp. 74-4914 is hereby amended to read as
12	12	follows: 74-4914.(1) The normal retirement date for a member of the
13	13	system shall be the first day of the month coinciding with or following
14	14	termination of employment with any participating employer not followed
15	15	by employment with any participating employer within 60 days, or 180
16	16	days as provided in subsection (10) (9), and without any prearranged
17	17	agreement for employment with any participating employer, and the
18	18	attainment of age 65 or, commencing July 1, 1993, age 62 with the
19	19	completion of 10 years of credited service or the first day of the month
20	20	coinciding with or following the date that the total of the number of years
21	21	of credited service and the number of years of attained age of the member
22	22	is equal to or more than 85. In no event shall a normal retirement date for a
23	23	member be before six months after the entry date of the participating
24	24	employer by whom such member is employed. A member may retire on
25	25	the normal retirement date or on the first day of any month thereafter upon
26	26	the filing with the office of the retirement system of an application in such
27	27	form and manner as the board shall prescribe. Such application shall
28	28	contain a certification by the member that the member will not be
29	29	employed with any participating employer within 60 days, or 180 days as
30	30	provided in subsection (10) (9), of retirement and the member has not
31	31	entered into a prearranged agreement for employment with any
32	32	participating employer. Nothing herein shall prevent any person, member
33	33	or retirant from being employed, appointed or elected as an employee,
34	34	appointee, officer or member of the legislature. Elected officers may retire
35	35	from the system on any date on or after the attainment of the normal
36	36	retirement date, but no retirement benefits payable under this act shall be
37	37	paid until the member has terminated such member's office.
38	38	(2) No retirant shall make contributions to the system or receive
39	39	service credit for any service after the date of retirement.
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76	76	(3) Any member who is an employee of an affiliating employer
77	77	pursuant to K.S.A. 74-4954b, and amendments thereto, and has not
78	78	withdrawn such member's accumulated contributions from the Kansas
79	79	police and firemen's retirement system may retire before such member's
80	80	normal retirement date on the first day of any month coinciding with or
81	81	following the attainment of age 55.
82	82	(4) Any member may retire before such member's normal retirement
83	83	date on the first day of any month coinciding with or following
84	84	termination of employment with any participating employer not followed
85	85	by employment with any participating employer within 60 days, or 180
86	86	days as provided in subsection (10) (9), and the attainment of age 55 with
87	87	the completion of 10 years of credited service, but in no event before six
88	88	months after the entry date, upon the filing with the office of the retirement
89	89	system of an application for retirement in such form and manner as the
90	90	board shall prescribe. The member's application for retirement shall
91	91	contain a certification by the member that the member will not be
92	92	employed with any participating employer within 60 days, or 180 days as
93	93	provided in subsection (10) (9), of retirement and the member has not
94	94	entered into a prearranged agreement for employment with any
95	95	participating employer.
96	96	(5) Except as provided in subsections (7) and (10), on or after July 1,
97	97	2006, through December 31, 2017, for any retirant who is first employed
98	98	or appointed in or to any position or office by a participating employer
99	99	other than a participating employer for which such retirant was employed
100	100	or appointed during the final two years of such retirant's participation, and,
101	101	on or after April 1, 2009, for any retirant who is employed by a third-party
102	102	entity who contracts services with a participating employer other than a
103	103	participating employer for which such retirant was employed or appointed
104	104	during the final two years of such retirant's participation to fill a position
105	105	covered under K.S.A. 72-2215(a), and amendments thereto, with such
106	106	retirant, such participating employer shall pay to the system the actuarially
107	107	determined employer contribution and the statutorily prescribed employee
108	108	contribution based on the retirant's compensation during any such period
109	109	of employment or appointment. If a retirant is employed or appointed in or
110	110	to any position or office for which compensation for service is paid in an
111	111	amount equal to $25,000 or more in any one calendar year between July 1,
112	112	2016, and January 1, 2018, by any participating employer for which such
113	113	retirant was employed or appointed during the final two years of such
114	114	retirant's participation, and, on or after April 1, 2009, by any third-party
115	115	entity who contracts services to fill a position covered under K.S.A. 72-
116	116	2215(a), and amendments thereto, with such retirant with a participating
117	117	employer for which such retirant was employed or appointed during the
118	118	final two years of such retirant's participation, such retirant shall not
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162	162	receive any retirement benefit for any month for which such retirant serves
163	163	in such position or office. The participating employer who employs such
164	164	retirant whether by contract directly with the retirant or through an
165	165	arrangement with a third-party entity shall report to the system within 30
166	166	days of when the compensation paid to the retirant is equal to or exceeds
167	167	any limitation provided by this section. Any participating employer who
168	168	contracts services with any such third-party entity to fill a position covered
169	169	under K.S.A. 72-2215(a), and amendments thereto, shall include in such
170	170	contract a provision or condition which requires the third-party entity to
171	171	provide the participating employer with the necessary compensation paid
172	172	information related to any such position filled by the third-party entity
173	173	with a retirant to enable the participating employer to comply with
174	174	provisions of this subsection relating to the payment of contributions and
175	175	reporting requirements. The provisions and requirements provided for in
176	176	amendments made in this act which relate to positions filled with a retirant
177	177	or employment of a retirant by a third-party entity shall not apply to any
178	178	contract for services entered into prior to April 1, 2009, between a
179	179	participating employer and third-party entity as described in this
180	180	subsection. Any retirant employed by a participating employer or a third-
181	181	party entity as provided in this subsection shall not make contributions nor
182	182	receive additional credit under such system for such service except as
183	183	provided by this section. Upon request of the executive director of the
184	184	system, the secretary of revenue shall provide such information as may be
185	185	needed by the executive director to carry out the provisions of this act. The
186	186	provisions of this subsection shall not apply to retirants employed as
187	187	substitute teachers without a contract or officers, employees or appointees
188	188	of the legislature. The provisions of this subsection shall not apply to
189	189	members of the legislature. The provisions of this subsection shall not
190	190	apply to any other elected officials. Commencing July 1, 2005, the
191	191	provisions of this subsection shall not apply to retirants who either retired
192	192	under the provisions of subsection (1), or, if they retired under the
193	193	provisions of subsection (4), were retired more than 30 days prior to the
194	194	effective date of this act and are licensed professional nurses or licensed
195	195	practical nurses employed by the state of Kansas in an institution as
196	196	defined in K.S.A. 76-12a01(b) or K.S.A. 38-2302(k), and amendments
197	197	thereto, the Kansas soldiers' home or the Kansas veterans' home. Nothing
198	198	in this subsection shall be construed to create any right, or to authorize the
199	199	creation of any right, which is not subject to amendment or nullification by
200	200	act of the legislature. The participating employer of such retirant shall pay
201	201	to the system the actuarially determined employer contribution based on
202	202	the retirant's compensation during any such period of employment. The
203	203	provisions of the subsection shall expire on January 1, 2018.
204	204	(6) For purposes of this section, any employee of a local
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248	248	governmental unit which that has its own pension plan who becomes an
249	249	employee of a participating employer as a result of a merger or
250	250	consolidation of services provided by local governmental units, which that
251	251	occurred on January 1, 1994, may count service with such local
252	252	governmental unit in determining whether such employee has met the
253	253	years of credited service requirements contained in this section.
254	254	(7)(6) (a) (i) Except as provided in K.S.A. 74-4937(3), (4), or (5), and
255	255	amendments thereto, and the provisions of this subsection, commencing
256	256	July 1, 2016, and ending January 1, 2018, any retirant who is employed or
257	257	appointed in or to any position by a participating employer, an independent
258	258	contractor or a third-party entity who contracts services with a
259	259	participating employer to fill a position, without any prearranged
260	260	agreement with such participating employer and not prior to 60 days after
261	261	such retirant's retirement date, shall not receive any retirement benefit for
262	262	any month in any calendar year in which the retirant receives
263	263	compensation in an amount equal to $25,000 or more, pursuant to this
264	264	subsection. Any participating employer who hires a retirant covered by this
265	265	subsection shall pay to the system the statutorily prescribed employer
266	266	contribution rate for such retirant, without regard to whether the retirant is
267	267	receiving benefits.
268	268	(ii) Commencing January 1, 2018, for all retirements that occurred
269	269	prior to such date, any retirant who is employed or appointed in or to any
270	270	position by a participating employer, an independent contractor or a third-
271	271	party entity who contracts services with a participating employer to fill a
272	272	position, without any prearranged agreement with such participating
273	273	employer and not prior to 60 days after such retirant's retirement date, shall
274	274	not be subject to an earnings limitation that when met or exceeded requires
275	275	that the retirant not receive a retirement benefit for any month for which
276	276	such retirant serves in such position. If a retirant is employed in a covered
277	277	position, as defined in K.S.A. 74-49,202, and amendments thereto, the
278	278	participating employer of such retirant shall pay to the system the
279	279	statutorily prescribed employer contribution rate on the first $25,000 of
280	280	such retirant's compensation in a calendar year and a 30% employer
281	281	contribution on any compensation in excess of $25,000 in a calendar year
282	282	during any such period of employment. If a retirant is employed by more
283	283	than one participating employer or performing duties in more than one
284	284	position, contributions shall be made on compensation from all such
285	285	employment for that calendar year. If a retirant is employed in a non-
286	286	covered position, no employer contribution shall be paid to the system.
287	287	(b) The provisions of this subsection shall not apply, except as
288	288	specifically provided in this subsection, to retirants who are:
289	289	(i) Licensed professional nurses or licensed practical nurses
290	290	employed by the state of Kansas in an institution as defined in K.S.A. 76-
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334	334	12a01(b) or 38-2302(k), and amendments thereto, the Kansas soldiers'
335	335	home or the Kansas veterans' home. The participating employer of such
336	336	retirant shall pay to the system the actuarially determined employer
337	337	contribution based on the retirant's compensation and the statutorily
338	338	prescribed employee contribution during any such period of employment;
339	339	(ii) employed by a school district in a position as provided in K.S.A.
340	340	74-4937(3), (4) or (5), and amendments thereto;
341	341	(iii) certified law enforcement officers employed by the law
342	342	enforcement training center. Such law enforcement officers shall receive
343	343	their benefits notwithstanding this subsection. The law enforcement
344	344	training center shall pay to the system the actuarially determined employer
345	345	contribution and the statutorily prescribed employee contribution based on
346	346	the retirant's compensation during any such period of employment;
347	347	(iv) members of the Kansas police and firemen's retirement system
348	348	pursuant to K.S.A. 74-4951 et seq., and amendments thereto, members of
349	349	the retirement system for judges pursuant to K.S.A. 20-2601 et seq., and
350	350	amendments thereto, or members of the state board of regents retirement
351	351	plan pursuant to K.S.A. 74-4925 et seq., and amendments thereto;
352	352	(v) employed as substitute teachers without a contract or officers,
353	353	employees or appointees of the legislature;
354	354	(vi) a poll worker hired to work an election day for a county election
355	355	officer responsible for conducting all official elections held in the county;
356	356	(vii) employed by, or have accepted employment from, a participating
357	357	employer prior to May 1, 2015. Any break in continuous employment by a
358	358	retirant or move to a different position by a retirant during the effective
359	359	period of this subsection shall be deemed new employment and shall
360	360	subject the retirant to the provisions of this subsection. Commencing
361	361	January 1, 2018, the participating employer of a retirant described in this
362	362	subsection (7)(b)(vii) subparagraph who is employed in a covered
363	363	position, as defined in K.S.A. 74-49,202, and amendments thereto, shall
364	364	pay to the system the statutorily prescribed employer contribution rate on
365	365	the first $25,000 of such retirant's compensation in a calendar year and a
366	366	30% employer contribution on any compensation in excess of $25,000 in a
367	367	calendar year during any such period of employment. If a retirant is
368	368	employed by more than one participating employer or performing duties in
369	369	more than one position, contributions shall be made on compensation from
370	370	all such employment for that calendar year. If a retirant is employed in a
371	371	non-covered position, no employer contribution shall be paid to the
372	372	system;
373	373	(viii) state or local elected officials. A retirant shall not be employed
374	374	in an elected office within 30 days of such retirant's retirement, except that
375	375	if a retirant is filling a vacant elected office, no waiting period shall be
376	376	required; or
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420	420	(ix) employed by the Kansas academies of the United States
421	421	department of defense STARBASE program.
422	422	(c) The participating employer shall enroll all retirants, including
423	423	retirants under subsection (7)(b)(i) (6)(b)(i), (ii), (iii), (vii) and (viii), and
424	424	report to the system when compensation is paid to a retirant as provided in
425	425	this subsection. Such report shall contain a certification by the appointing
426	426	authority of the participating employer that any hired retirant has not been
427	427	employed by the participating employer within 60 days of such retirant's
428	428	retirement and that there was no prearranged agreement for employment
429	429	between the participating employer and the hired retirant. Upon request of
430	430	the executive director of the system, the participating employer shall
431	431	provide such information as may be needed by the executive director to
432	432	carry out the provisions of this subsection. No retirant shall make
433	433	contributions to the system or receive credit for service while employed
434	434	under the provisions of this subsection.
435	435	(d) A participating employer may employ a retirant without regard to
436	436	the compensation limitation in this subsection for a period of one calendar
437	437	year or one school year, as the case may be, if the following requirements
438	438	are met:
439	439	(i) The employer certifies to the board that the position being filled
440	440	has been vacated due to an unexpected emergency or the employer has
441	441	been unsuccessful in filling the position;
442	442	(ii) the employer pays to the system a 30% employer contribution
443	443	based on the retirant's compensation during any such period of
444	444	employment; and
445	445	(iii) the employer maintains documentation of its efforts to fill the
446	446	position with a non-retirant and provides such documentation to the joint
447	447	committee on pensions, investments and benefits upon request of the
448	448	committee.
449	449	The provisions of this paragraph shall expire on January 1, 2018.
450	450	(e) An employer may submit a written assurance protocol to the
451	451	system to extend the exception provided for in subsection (7)(d) by one-
452	452	year increments for a total extension not to exceed three years. A written
453	453	assurance protocol shall be submitted to the system for each one-year
454	454	increment extension. If a school district submits a written assurance
455	455	protocol, such written assurance protocol shall be signed by the
456	456	superintendent and the board president of such school district. If a
457	457	municipality, as defined in K.S.A. 75-1117, and amendments thereto, other
458	458	than a school district, submits a written assurance protocol, such written
459	459	assurance protocol shall be signed by the governing body or such
460	460	governing body's designee for such municipality. Such written assurance
461	461	protocol shall state that the position was advertised on multiple platforms
462	462	for a minimum of 30 calendar days and that at least one of the following
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506	506	conditions occurred:
507	507	(i) No applications were submitted for the position;
508	508	(ii) if applications were submitted, none of the applicants met the
509	509	reference screening criteria of the employer; or
510	510	(iii) if applications were submitted, none of the applicants possessed
511	511	the appropriate licensure, certification or other necessary credentials for
512	512	the position.
513	513	The provisions of this paragraph shall expire on January 1, 2018.
514	514	(f) Retirants who are independent contractors or employees of third-
515	515	party entities who contract with a participating employer, shall not be
516	516	subject to the compensation limitation or employer contribution
517	517	requirements in this subsection or the requirements of subsection (7)(c)
518	518	paragraph (c) regarding enrollment and reporting to the system, so long as
519	519	all of the following apply:
520	520	(A) The contractual relationship was not created to allow the retirant
521	521	to continue employment with the participating employer after retirement in
522	522	a position similar to the one such retirant held prior to retirement;
523	523	(B) the activities performed by the independent contractor or third-
524	524	party entity are not normally performed exclusively by employees of that
525	525	participating employer; and
526	526	(C) the retirant meets the classification of independent contractor as
527	527	provided in K.S.A. 44-768, and amendments thereto, or activities
528	528	performed by the third-party entity that employs the retirant are performed
529	529	on a limited-term basis and the third-party entity is not a participating
530	530	employer in the system.
531	531	(g)(e) Nothing in this subsection shall be construed to create any
532	532	right, or to authorize the creation of any right, which is not subject to
533	533	amendment or nullification by act of the legislature.
534	534	(8)(7) (a) Except as provided in subsection (8)(b) paragraph (b), if
535	535	determined by the retirement system that a retirant entered into a
536	536	prearranged agreement for employment with a participating employer
537	537	prior to such retirant's retirement and prior to the end of the subsequent 60-
538	538	day waiting period, or the 180-day waiting period under subsection (10)
539	539	(9), the monthly retirement benefit of such retirant shall be suspended
540	540	during the period that begins on the month in which the retirant is re-
541	541	employed and ends six months after the retirant's termination of such
542	542	employment. The retirant shall repay to the retirement system all monthly
543	543	retirement benefits paid to the retirant by the retirement system that the
544	544	retirant received after such employment began. The participating employer
545	545	which hired such retirant shall be required to pay to the system any fees,
546	546	fines, penalties or any other cost imposed by the internal revenue service
547	547	and indemnify the system for any cost incurred by the system to defend
548	548	any action brought by the internal revenue service based on in-service
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592	592	distributions which are a result of any determined prearranged agreement
593	593	and for any cost incurred by the system to collect any monthly retirement
594	594	benefit required to be repaid by such retirant pursuant to this subsection.
595	595	(b) For members who retired on and after July 1, 2016, and on or
596	596	before July 1, 2019, if determined by the retirement system that a retirant
597	597	entered into a prearranged agreement for employment with a participating
598	598	employer prior to such retirant's retirement date and the subsequent 60-day
599	599	waiting period, or the 180-day waiting period under subsection (10) (9),
600	600	and upon being notified of the violation, the retirant terminated such
601	601	employment, the provisions of subsection paragraph (a) shall not apply. If
602	602	any retirant had benefits suspended prior to July 1, 2019, such benefits
603	603	shall be reimbursed by the retirement system, if the retirant terminated
604	604	such prearranged employment in accordance with the provisions of this
605	605	act. On and after July 1, 2019, the executive director may waive such
606	606	penalties under this subsection if it is determined by the retirement system
607	607	that any of the following conditions were satisfied:
608	608	(i) The retirant's total length of reemployment was less than 21
609	609	calendar days;
610	610	(ii) the retirant's total compensation during the total length of
611	611	reemployment was less than 10% of the amount of such retirant's
612	612	retirement benefit that would be suspended pursuant to this subsection; or
613	613	(iii) other facts and circumstances indicated that the retirant would
614	614	not have been reemployed but for an error on the part of the participating
615	615	employer or the retirement system in verifying the retirement status of
616	616	such retirant and such retirant immediately terminated employment upon
617	617	being notified of the violation.
618	618	(c) On or before the first day of each regular session of the
619	619	legislature, beginning with the 2020 regular session, the executive director
620	620	shall submit an annual report on the number of waivers granted pursuant to
621	621	subsection (8)(b) paragraph (b) in the prior calendar year to the joint
622	622	committee on pensions, investments and benefits, the house of
623	623	representatives standing committee on financial institutions and pensions
624	624	and the senate standing committee on financial institutions and insurance,
625	625	or the successors of such committees.
626	626	(9)(8) For the purposes of this section a prearranged agreement for
627	627	employment may be determined by whether the facts and circumstances of
628	628	the situation indicate that the employer and employee reasonably
629	629	anticipated that further services would be performed after the employee's
630	630	retirement.
631	631	(10)(9) (a) Notwithstanding the provisions of subsection (5) or (7) (6)
632	632	to the contrary, commencing January 1, 2018, any retirant who is retired
633	633	more than 60 days, if such retirant's age on the date of retirement is 62 or
634	634	older, or is retired more than 180 days, if such retirant's age on the date of
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678	678	retirement is less than 62, and who is subsequently hired without any
679	679	prearranged agreement with the participating employer in a covered
680	680	position, as defined in K.S.A. 74-49,202, and amendments thereto, or an
681	681	independent contractor or a third-party entity who contracts service to fill
682	682	such covered position shall not be subject to an earnings limitation that
683	683	when met or exceeded requires that the retirant not receive a retirement
684	684	benefit for any month for which such retirant serves in such covered
685	685	position. The participating employer of such retirant shall pay to the
686	686	system the statutorily prescribed employer contribution rate on the first
687	687	$25,000 of such retirant's compensation in a calendar year and a 30%
688	688	employer contribution on any compensation in excess of $25,000 in a
689	689	calendar year during any such period of employment. If a retirant is
690	690	employed by more than one participating employer or performing duties in
691	691	more than one position, contributions shall be made on compensation from
692	692	all such employment for that calendar year.
693	693	(b) Notwithstanding the provisions of subsection (5) or (7) (6) to the
694	694	contrary, commencing January 1, 2018, any retirant who is retired more
695	695	than 60 days, if such retirant's age on the date of retirement is 62 or older,
696	696	or is retired more than 180 days, if such retirant's age on the date of
697	697	retirement is less than 62, and who is subsequently hired without any
698	698	prearranged agreement with the participating employer in a non-covered
699	699	position, or an independent contractor or a third-party entity who contracts
700	700	service to fill such non-covered position, shall not be subject to an
701	701	earnings limitation that when met or exceeded requires that the retirant not
702	702	receive a retirement benefit for any month for which such retirant serves in
703	703	such non-covered position. No employer contribution shall be paid to the
704	704	system on compensation paid to a retirant hired in a non-covered position.
705	705	(c) The participating employer shall enroll all retirants, including
706	706	retirants under subsection (7)(b)(i) (6)(b)(i), (ii), (iii), (vii) and (viii), and
707	707	report to the system when compensation is paid to a retirant as provided in
708	708	this subsection. Such report shall contain a certification by the appointing
709	709	authority of the participating employer that any hired retirant has not been
710	710	employed by the participating employer within 60 days of such retirant's
711	711	retirement in the case of a retirant whose age on the date of retirement is
712	712	62 or older, or within 180 days of such retirant's retirement in the case of a
713	713	retirant whose age on the date of retirement is less than 62, and that there
714	714	was no prearranged agreement for employment between the participating
715	715	employer and the hired retirant. Upon request of the executive director of
716	716	the system, the participating employer shall provide such information as
717	717	may be needed by the executive director to carry out the provisions of this
718	718	subsection. No retirant shall make contributions to the system or receive
719	719	credit for service while employed under the provisions of this subsection.
720	720	(d) The provisions of this subsection relating to an earnings limitation
721	721	1
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763	763	43 SB 396 10
764	764	and employer contributions shall not apply to any retirant described in
765	765	subsection (7)(b) (6)(b) or to retirants who are independent contractors or
766	766	employees of third-party entities who contract with a participating
767	767	employer as described in subsection (7)(f) (6)(d), except as specifically
768	768	provided in this subsection.
769	769	(e) Notwithstanding any provision of subsection (6) or this subsection
770	770	to the contrary, for the period commencing on July 1, 2024, and ending on
771	771	July 1, 2029, a participating employer may hire a retirant if such retirant
772	772	is not hired prior to 30 days after such retirant's retirement date, if such
773	773	retirant's age on the date of retirement is 62 or older, or 60 days, if such
774	774	retirant's age on the date of retirement is less than 62, and without any
775	775	prearranged agreement with such participating employer. Such retirant
776	776	shall not be subject to an earnings limitation that when met or exceeded
777	777	requires that the retirant not receive a retirement benefit for any month for
778	778	which such retirant serves in such covered position.
779	779	(f) Nothing in this subsection shall be construed to create any right, or
780	780	to authorize the creation of any right that is not subject to amendment or
781	781	nullification by act of the legislature.
782	782	Sec. 2. K.S.A. 74-4937 is hereby amended to read as follows: 74-
783	783	4937. (1) The normal retirement date of a member of the system who is in
784	784	school employment and who is subject to K.S.A. 74-4940, and
785	785	amendments thereto, shall be the first day of the month coinciding with or
786	786	following termination of employment not followed by employment with
787	787	any participating employer within 60 days, or 180 days as provided in
788	788	K.S.A. 74-4914(10)(9), and amendments thereto, and without any
789	789	prearranged agreement for employment with any participating employer,
790	790	and the attainment of age 65 or, commencing July 1, 1986, age 65 or age
791	791	60 with the completion of 35 years of credited service or at any age with
792	792	the completion of 40 years of credited service, or commencing July 1,
793	793	1993, any alternative normal retirement date already prescribed by law or
794	794	age 62 with the completion of 10 years of credited service or the first day
795	795	of the month coinciding with or following the date that the total of the
796	796	number of years of credited service and the number of years of attained
797	797	age of the member is equal to or more than 85. Each member upon giving
798	798	prior notice to the appointing authority and the retirement system may
799	799	retire on the normal retirement date or the first day of any month
800	800	thereafter. Such member's application for retirement shall contain a
801	801	certification by the member that the member will not be employed with
802	802	any participating employer within 60 days, or 180 days as provided in
803	803	K.S.A. 74-4914(10)(9), and amendments thereto, of retirement and the
804	804	member has not entered into a prearranged agreement for employment
805	805	with any participating employer.
806	806	(2) Any member who is in school employment and who is subject to
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849	849	43 SB 396 11
850	850	K.S.A. 74-4940, and amendments thereto, may retire before such
851	851	member's normal retirement date on the first day of the month coinciding
852	852	with or following termination of employment not followed by employment
853	853	with any participating employer within 60 days, or 180 days as provided in
854	854	K.S.A. 74-4914(10)(9), and amendments thereto, and the attainment of age
855	855	55 with the completion of 10 years of credited service, upon the filing with
856	856	the office of the retirement system of an application for retirement in such
857	857	form and manner as the board shall prescribe. The member's application
858	858	for retirement shall contain a certification by the member that the member
859	859	will not be employed with any participating employer within 60 days, or
860	860	180 days as provided in K.S.A. 74-4914(10)(9), and amendments thereto,
861	861	of retirement and the member has not entered into a prearranged
862	862	agreement for employment with any participating employer.
863	863	(3) (a) The provisions of K.S.A. 74-4914(5), (7) and (10)(6) and (9),
864	864	and amendments thereto, which that relate to an earnings limitation which
865	865	when met or exceeded requires that the retirant not receive a retirement
866	866	benefit for any month for during which such retirant serves in a position as
867	867	described herein shall not apply to retirants who either retired under the
868	868	provisions of K.S.A. 74-4914(l), and amendments thereto, related to
869	869	normal retirement, or, if they retired under the provisions of K.S.A. 74-
870	870	4914(4), and amendments thereto, related to early retirement, and are
871	871	subsequently hired in a position that requires a license under K.S.A. 72-
872	872	2157, and amendments thereto, or other provision of law. The provisions
873	873	of this subsection shall only apply to retirants who retired prior to January
874	874	1, 2018. Except as otherwise provided, when a retirant is employed by the
875	875	same school district or a different school district with which such retirant
876	876	was employed during the final two years of such retirant's participation or
877	877	employed as an independent contractor or by a third-party entity who
878	878	contracts services with a school district to fill a position as described in
879	879	this subsection, the participating employer of such retirant shall pay to the
880	880	system the actuarially determined employer contribution based on the
881	881	retirant's compensation during any such period of employment plus 8%.
882	882	Commencing January 1, 2018, if a retirant is employed in a covered
883	883	position, as defined in K.S.A. 74-49,202, and amendments thereto, the
884	884	participating employer shall pay to the system the statutorily prescribed
885	885	employer contribution rate on the first $25,000 of such retirant's
886	886	compensation in a calendar year and a 30% employer contribution on any
887	887	compensation in excess of $25,000 in a calendar year during any such
888	888	period of employment. If a retirant is employed by more than one
889	889	participating employer or performing duties in more than one position,
890	890	contributions shall be made on compensation from all such employment
891	891	for that calendar year. If a retirant is employed in a non-covered position,
892	892	no employer contribution shall be paid to the system. The participating
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935	935	43 SB 396 12
936	936	employer shall enroll all retirants and report to the system when
937	937	compensation is paid to a retirant as provided in this subsection. Such
938	938	notice shall contain a certification by the appointing authority of the
939	939	participating employer that any hired retirant has not been employed by
940	940	the participating employer within 60 days of such retirant's retirement and
941	941	that there was no prearranged agreement for employment between the
942	942	participating employer and the hired retirant. Upon request of the
943	943	executive director of the system, the participating employer shall provide
944	944	such information as may be needed by the executive director to carry out
945	945	the provisions of this subsection. The provisions of this subsection shall
946	946	not apply to retirants employed as substitute teachers without a contract.
947	947	The provisions of K.S.A. 74-4914(5), and amendments thereto, shall be
948	948	applicable to retirants employed as described in this subsection, except as
949	949	specifically provided in this subsection. Nothing in this subsection shall be
950	950	construed to create any right, or to authorize the creation of any right,
951	951	which that is not subject to amendment or nullification by act of the
952	952	legislature.
953	953	(4) (a) On and after July 1, 2016, a school district may hire a retired
954	954	licensed professional to fill a special teacher position as defined in K.S.A.
955	955	72-3404, and amendments thereto, if such retirant is hired not prior to 60
956	956	days after such retirant's retirement date without any prearrangement with
957	957	such school district in the manner prescribed in this subsection. The
958	958	participating employer shall enroll all retirants and report to the system
959	959	when compensation is paid to a retirant as provided in this subsection.
960	960	Such notice shall contain a certification by the appointing authority of the
961	961	participating employer that any hired retirant has not been employed by
962	962	the participating employer within 60 days of such retirant's retirement and
963	963	that there was no prearranged agreement for employment between the
964	964	participating employer and the hired retirant. Upon request of the
965	965	executive director of the system, the participating employer shall provide
966	966	such information as may be needed by the executive director to carry out
967	967	the provisions of this subsection.
968	968	(b) A retirant hired under the provisions of this subsection may
969	969	continue to receive such retirant's full retirement benefit for a period not to
970	970	exceed three school years or 36 months, whichever is less, and shall not be
971	971	subject to the provisions of K.S.A. 74-4914(5), and amendments thereto,
972	972	which relate to a compensation limitation which when met or exceeded
973	973	requires that the retirant not receive a retirement benefit for any month for
974	974	which such retirant serves in a position as described herein. Such retirant
975	975	may be employed by such employer for some or all of a school year, and
976	976	in subsequent school years if the employer is unable to permanently fill the
977	977	position with active members, so long as the retirant's total term of
978	978	employment with all employers under this subsection does not exceed 36
979	979	1
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1021	1021	43 SB 396 13
1022	1022	months or three school years, whichever is less. After such period, the
1023	1023	retirant shall be subject to the provisions of K.S.A. 74-4914(7), and
1024	1024	amendments thereto, which relate to a compensation limitation which
1025	1025	when met or exceeded requires that the retirant not receive a retirement
1026	1026	benefit for any month for which such retirant serves in a position as
1027	1027	described herein. The participating employer of such retirant shall pay to
1028	1028	the system a 30% employer contribution based on the retirant's
1029	1029	compensation during any such period of employment. The provisions of
1030	1030	this subsection shall not apply to retirants employed as substitute teachers
1031	1031	without a contract. The provisions of K.S.A. 74-4914(5), and amendments
1032	1032	thereto, shall be applicable to retirants employed as special teachers,
1033	1033	except as specifically provided in this subsection.
1034	1034	(c) Each school district that uses the provisions of this subsection to
1035	1035	hire retirants shall maintain documentation describing their recruiting
1036	1036	efforts to obtain non-retirant employees to fill the special teacher positions.
1037	1037	Upon request of the joint committee on pensions, investments and
1038	1038	benefits, an employer shall provide such documentation to the committee.
1039	1039	If the committee finds that an employer has not made sufficient efforts to
1040	1040	hire a non-retirant for the position or if the committee finds evidence of
1041	1041	prearrangement in violation of this section, the three-year exemption
1042	1042	provided pursuant to this subsection may be revoked. The committee shall
1043	1043	notify the executive director of the system that a retirant's exemption has
1044	1044	been revoked within 30 days of making such a determination.
1045	1045	(d) An employer may submit a written assurance protocol to the
1046	1046	system to make a one-time extension to the exception provided for in this
1047	1047	subsection by one year. Such written assurance protocol shall be signed by
1048	1048	the superintendent and the board president of the school district. Such
1049	1049	written assurance protocol shall state that the position was advertised on
1050	1050	multiple platforms for a minimum of 30 calendar days and that at least one
1051	1051	of the following conditions occurred:
1052	1052	(i) No applications were submitted for the position;
1053	1053	(ii) if applications were submitted, none of the applicants met the
1054	1054	reference screening criteria of the employer; or
1055	1055	(iii) if applications were submitted, none of the applicants possessed
1056	1056	an appropriate teaching license for the state of Kansas or possessed the
1057	1057	appropriate credentials to receive any type of teaching license from the
1058	1058	state of Kansas.
1059	1059	(e) Nothing in this subsection shall be construed to create any right,
1060	1060	or to authorize the creation of any right, which is not subject to
1061	1061	amendment or nullification by act of the legislature.
1062	1062	(f) The provisions of this subsection shall expire on January 1, 2018.
1063	1063	(5) (a) On and after July 1, 2016, a school district may hire a retired
1064	1064	licensed professional to fill a non-special teacher position if such retirant is
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1107	1107	43 SB 396 14
1108	1108	hired not prior to 60 days after such retirant's retirement date without any
1109	1109	prearrangement with such school district, and if such school district hires a
1110	1110	retirant for a hard-to-fill position in the manner prescribed in this
1111	1111	subsection. The participating employer shall enroll all retirants and report
1112	1112	to the system when compensation is paid to a retirant as provided in this
1113	1113	subsection. Such notice shall contain a certification by the appointing
1114	1114	authority of the participating employer that any hired retirant has not been
1115	1115	employed by the participating employer within 60 days of such retirant's
1116	1116	retirement and that there was no prearranged agreement for employment
1117	1117	between the participating employer and the hired retirant. Upon request of
1118	1118	the executive director of the system, the participating employer shall
1119	1119	provide such information as may be needed by the executive director to
1120	1120	carry out the provisions of this subsection.
1121	1121	(b) The state board of education shall annually certify the top five
1122	1122	types of licensed positions that are hard to fill. A school district may hire a
1123	1123	retirant to fill a hard-to-fill position for some or all of a school year and in
1124	1124	subsequent school years if the employer is unable to permanently fill the
1125	1125	position with an active member. A retirant first hired under the provisions
1126	1126	of this subsection may be retained by an employer even if such retirant's
1127	1127	type of position is no longer one of the five types of positions certified by
1128	1128	the state board of education. A retirant hired under the provisions of this
1129	1129	subsection may continue to receive such retirant's full retirement benefit
1130	1130	for a period not to exceed three school years or 36 months, whichever is
1131	1131	less, and shall not be subject to the provisions of K.S.A. 74-4914(5), and
1132	1132	amendments thereto, which relate to a compensation limitation which
1133	1133	when met or exceeded requires that the retirant not receive a retirement
1134	1134	benefit for any month for which such retirant serves in a position as
1135	1135	described herein. Such retirant may be employed by such employer for
1136	1136	some or all of a school year, and in subsequent school years if the
1137	1137	employer is unable to permanently fill the position with active members,
1138	1138	so long as the retirant's total term of employment with all employers under
1139	1139	this subsection does not exceed 36 months or three school years,
1140	1140	whichever is less. After such period, the retirant shall be subject to the
1141	1141	provisions of K.S.A. 74-4914(7), and amendments thereto, which relate to
1142	1142	a compensation limitation which when met or exceeded requires that the
1143	1143	retirant not receive a retirement benefit for any month for which such
1144	1144	retirant serves in a position as described herein. The participating
1145	1145	employer of such retirant shall pay to the system a 30% employer
1146	1146	contribution based on the retirant's compensation during any such period
1147	1147	of employment. The provisions of this subsection shall not apply to
1148	1148	retirants employed as substitute teachers without a contract. The provisions
1149	1149	of K.S.A. 74-4914(5), and amendments thereto, shall be applicable to
1150	1150	retirants employed as described in this subsection, except as specifically
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1194	1194	provided in this subsection.
1195	1195	(c) Each school district that uses the provisions of this subsection to
1196	1196	hire retirants for hard-to-fill positions shall maintain documentation
1197	1197	describing their recruiting efforts to obtain non-retirant employees to fill
1198	1198	the hard-to-fill positions. Upon request of the joint committee on pensions,
1199	1199	investments and benefits, a school district shall provide such
1200	1200	documentation to the committee. If the committee finds that a school
1201	1201	district has not made sufficient efforts to hire a non-retirant for the position
1202	1202	or if the committee finds evidence of prearrangement in violation of this
1203	1203	section, the three-year exemption provided pursuant to this subsection may
1204	1204	be revoked. The committee shall notify the executive director of the
1205	1205	system that a retirant's exemption has been revoked within 30 days of
1206	1206	making such a determination.
1207	1207	(d) An employer may submit a written assurance protocol to the
1208	1208	system to make a one-time extension to the exception provided for in this
1209	1209	subsection by one year. Such written assurance protocol shall be signed by
1210	1210	the superintendent and the board president of the school district. Such
1211	1211	written assurance protocol shall state that the position was advertised on
1212	1212	multiple platforms for a minimum of 30 calendar days and that at least one
1213	1213	of the following conditions occurred:
1214	1214	(i) No applications were submitted for the position;
1215	1215	(ii) if applications were submitted, none of the applicants met the
1216	1216	reference screening criteria of the employer; or
1217	1217	(iii) if applications were submitted, none of the applicants possessed
1218	1218	an appropriate teaching license for the state of Kansas or possessed the
1219	1219	appropriate credentials to receive any type of teaching license from the
1220	1220	state of Kansas.
1221	1221	(e) Nothing in this subsection shall be construed to create any right,
1222	1222	or to authorize the creation of any right, which is not subject to
1223	1223	amendment or nullification by act of the legislature.
1224	1224	(f) The provisions of this subsection shall expire on January 1, 2018.
1225	1225	(6)(b) Notwithstanding any provision of K.S.A. 74-4914, and
1226	1226	amendments thereto, or this section to the contrary, for the period
1227	1227	commencing on July 1, 2024, and ending on July 1, 2029, a participating
1228	1228	employer may hire a retirant if such retirant is hired not prior to 30 days
1229	1229	after such retirant's retirement date if such retirant's age on the date of
1230	1230	retirement is 62 or older, or 60 days, if such retirant's age on the date of
1231	1231	retirement is less than 62, and without any prearranged agreement with
1232	1232	such participating employer. Such retirant shall not be subject to an
1233	1233	earnings limitation that when met or exceeded requires that the retirant
1234	1234	not receive a retirement benefit for any month for which such retirant
1235	1235	serves in such covered position. Nothing in this paragraph shall be
1236	1236	construed to create any right or to authorize the creation of any right that
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1280	1280	is not subject to amendment or nullification by act of the legislature.
1281	1281	(4) The provisions of K.S.A. 74-4914(8)(7), and amendments thereto,
1282	1282	shall apply to retirants under the provisions of this section.
1283	1283	(7)(5) For the purposes of this section a prearranged agreement for
1284	1284	employment may be determined by whether the facts and circumstances of
1285	1285	the situation indicate that the employer and employee reasonably
1286	1286	anticipated that further services would be performed after the employee's
1287	1287	retirement.
1288	1288	Sec. 3. K.S.A. 74-4937 and K.S.A. 2023 Supp. 74-4914 are hereby
1289	1289	repealed.
1290	1290	Sec. 4. This act shall take effect and be in force from and after its
1291	1291	publication in the statute book.
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