Approved: 06/01/23
LD 610 LR 377(02)
FY 2023-24 FY 2024-25
Projections
FY 2025-26
Projections
FY 2026-27
Net Cost (Savings)
General Fund $370,404 $33,191 $34,386 $35,624
Appropriations/Allocations
General Fund $370,404 $33,191 $34,386 $35,624
Federal Expenditures Fund $923 $1,244 $1,289 $1,335
Fiscal Detail and Notes
This bill includes General Fund appropriations of $370,404 in fiscal year 2023-24 and $33,191 in fiscal year 2024-25
and Federal Expenditures Fund allocations of $923 in fiscal year 2023-24 and $1,244 in fiscal year 2024-25 for the
costs of allowing employees of the Office of Chief Medical Examiner to participate in the 1998 Special Plan. Of
these amounts, a one-time General Fund appropriation of $346,502 in fiscal year 2023-24 is provided to the
Retirement System - Retirement Allowance Fund within the Maine Public Employees Retirement System for the
unfunded actuarial liability created as a result of allowing service retirement benefits for these employees earned
under the regular state employee and teacher plan to be calculated under the 1998 Special Plan. Additionally, ongoing
General Fund appropriations of $23,902 and $33,191 and Federal Expenditures Fund allocations of $923 and $1,244
in fiscal years 2023-24 and 2024-25, respectively, is provided to the Office of Chief Medical Examiner within the
Department of the Attorney General for the prospective costs of moving the positions to the 1998 Special Plan
effective October 1, 2023.
Fiscal Note
131st MAINE LEGISLATURE
An Act to Expand the 1998 Special Retirement Plan to Include Employees Who Work for the Office of
Chief Medical Examiner
Fiscal Note for Bill as Amended by Committee Amendment " "
Committee: Labor and Housing
Fiscal Note Required: Yes
LR0377(02) - Fiscal Note - Page 1 of 1