16 CSR — Retirement Systems

Division 10 The Public School Retirement System of Missouri

Chapter 1 Organization and Operation of Board of Trustees

16 CSR 10-1.010 General Organization {#sec-16-csr-10-1.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-1.010}

PURPOSE: This rule complies with section 536.023(3), RSMo which requires each agency to adopt as a rule a description of its operation and the methods and procedures whereby the public may obtain information or make submissions or requests. The Public School Retirement System of Missouri was created by an act of the legislature in 1946 and is governed by a board of trustees as provided in section 169.020, RSMo. The board is charged with the responsibility of administering The Public School Retirement System of Missouri as provided by Chapter 169, sections 169.010– 169.141, sections 169.560, 169.570, 169.585, RSMo; and The Nonteacher School Employee Retirement System, sections 169.600– 169.710, RSMo. The Non-teacher System was created by law in 1965. The rules in Chapter 6 are required because of specific sections of law governing The Nonteacher School Employee Retirement System of Missouri, which was established by act of the legislature in 1965 and which was assigned to the board of trustees of The Public School Retirement System of Missouri for administrative purposes. The additional sections of law specific to govern ing this system are sections 169.600–169.710, RSMo.

(1) The board of trustees of The Public School Retirement System of Missouri shall hold regular meetings in the office of the executive director during the months of February, April, June, August, October, and December of each calendar year on one (1) or more days voted upon by the board of trustees; provided that the board of trustees may vote to hold a regular meeting in a different location or by telephone or other electronic means. The chairman may reschedule a previously scheduled regular meeting for a month or location other than as described in the preceding sentence for good cause. The chairman or four (4) board members acting jointly may call special meetings at times and locations and by means as may be necessary. The executive director shall provide notice of the time and place of all meetings of the board in accordance with the applicable provisions of sections 610.010 through 610.035, RSMo. All meetings of the board of trustees shall comply with the applicable provisions of sections 610.010 through 610.035, RSMo. Information concerning meetings, rules, or any operations of the system may be obtained by writing or calling the Executive Director, PO Box 268, Jefferson City, MO 65102.

(2) Election of Officers. The board of trustees, at the regular meeting in April or at a special meeting, shall elect a chairman and vice chairman to serve for a period of one (1) year commencing with July 1 next following. The chairman shall preside at all meetings of the board; except that in the absence of the chairman, the vice chairman shall preside.

(3) Quorum. A quorum required for a meeting of the board of trustees shall consist of four (4) members. Each trustee shall be entitled to one (1) vote on any matter requiring a decision by the board and four (4) concurring votes among the trustees present shall be necessary for a decision.

Amended: Filed Feb. 14, 2003, effective Aug. 30, 2003. Amended:

Filed Sept. 23, 2019, effective March 30, 2020. *Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996, 1998, 2005, 2009, 2013.

History

• AUTHORITY: section 169.020, RSMo 2016. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Jan. 5, 1977, effective May 1, 1977. Emergency amendment filed Sept. 25, 1991, effective Oct. 5, 1991, expired Feb. 1, 1992. Amended: Filed Sept. 25, 1991, effective March 9, 1992. Amended: Filed July 31, 1995, effective Feb. 25, 1996. Amended: Filed April 24, 1996, effective Nov. 30, 1996.

16 CSR 10-1.020 Employees of the Board {#sec-16-csr-10-1.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-1.020}

PURPOSE: This rule provides for the employment of staff members as authorized by section 169.020, RSMo.

(1) Executive Director. The board of trustees shall employ a full-time director, called the executive director, who will be the executive officer of the board and shall set his/her term of office and determine his/her compensation. All other employees shall be chosen only upon the recommendation of the executive director and their compensation and tenure shall be subject to regulation by the board.

(2) Actuary. The board of trustees shall employ an actuary who shall serve as technical adviser, shall perform the duties prescribed in the law and shall attend meetings of the board when requested to do so. The actuary shall serve under contract with the board.

History

• AUTHORITY: section 169.020, RSMo 1994. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed July 31, 1995, effective Feb. 25, 1996. Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1990.

16 CSR 10-1.030 Conduct of Meetings {#sec-16-csr-10-1.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-1.030}

PURPOSE: This rule provides for the orderly conduct of meetings as provided in section 169.020, RSMo.

(1) The board of trustees shall keep a record of all its proceedings. Minutes shall be kept of each meeting and votes recorded on all actions taken by the board.

(2) Voting Ballots. The board of trustees may arrive at a decision by means of mail ballots submitted to the members by the executive director, along with complete information relative to the matter to be decided. To obtain a decision by mail ballot, the members voting must be unanimous in the decision and ballots must be returned within fifteen (15) days by at least four (4) of the board members. If a decision is not obtained by the mail ballot, the matter shall be considered at the next regular meeting of the board or at a special meeting.

(3) Rule Changes. Any rule adopted by the board of trustees may be amended, suspended, or repealed by the vote of four (4) members of the board at any meeting, provided that the Notice of Proposed Rulemaking, change, or rescission shall be properly filed with the secretary of state, published in the Missouri Register and meet the requirements of section 536.023(3), RSMo before becoming final.

(4) Board Meeting Rules of Order. An agenda along with supporting materials shall be prepared by the executive (3/31/25) Denny Hoskins RETIREMENT SYSTEM OF MISSOURI 16 CSR 10-1—RETIREMENT SYSTEMS director and distributed to board members in advance of the meeting. Additional items received after distribution may be added with consent of the members. The agenda shall include, if appropriate, but not be limited to, the following items: approval of minutes of previous meeting, organization of board including election of chairman and seating of new members, reports by members and by executive director, reports of special committees, reports of investment agent and actuaries when invited, motions and resolutions for discussion or action, unfinished business, new business, other and adjournment.

(5) Order of Business. The order of business shall be determined by the executive director in the preparation of the agenda subject to approval or revision by the chairman and board at the opening of the meeting.

(6) Expense Account. An expense statement shall be filed on a form approved by the board of trustees when reimbursements are claimed because of expenses incurred through services on or for the board of trustees.

History

• AUTHORITY: section 169.020, RSMo Supp. 2024. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed July 31, 1995, effective Feb. 25, 1996. Amended: Filed Oct. 2, 2024, effective April 30, 2025. Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996, 1998, 2005, 2009, 2013, 2020.

16 CSR 10-1.040 Election to Fill Vacancy on Board of Trustees {#sec-16-csr-10-1.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-1.040}

PURPOSE: This rule provides for the election of board members to fill terms or vacancies of elective positions on the board as authorized by section 169.020, RSMo.

(1) When elections are required to fill trustee positions with terms beginning on July 1, the board of trustees shall initiate election procedures no later than in the month of February immediately preceding the applicable July 1 date, and shall conduct elections in the manner set forth in this rule to fill those positions. When a vacancy in an elected position occurs because of death, resignation, or other cause, the board shall begin election procedures to fill that position within sixty (60) days after the vacancy occurs and shall conduct an election in the manner set forth in this rule; provided, however, that no election will be held to fill a vacancy when the vacancy occurs less than twelve (12) months prior to the date on which the term of that position will expire.

(2) Notice of a vacancy(ies) to be filled shall be given by means of a publication of the board of trustees or by means of an official notice to be sent to each employer where a member of the public school retirement system or of the public education employee retirement system is employed in a position covered by one (1) of those systems, to each association serving school employees on a statewide basis, and to each association serving retirees of either system on a statewide basis.

(3) Candidates will be nominated by means of nominating petitions. Forms for the nominating petitions will be furnished by the retirement system and petitions completed on any other form will be considered invalid. The forms will be furnished to prospective candidates upon receipt of their requests.

(4) A period of forty-five (45) days shall be given the prospective candidates to file the nominating petitions with the office of the executive director. This forty-five- (45-) day period will begin on a date to be established and publicized in the official notice and which date shall be after the date of official notice.

Any petition filed after the period of forty-five (45) days will be considered invalid.

(5) A valid petition must name only one (1) nominee and must have a total of not fewer than one thousand (1,000) signatures of members or retirees of either The Public School Retirement System of Missouri or The Public Education Employee Retirement System of Missouri and there must be no fewer than two hundred (200) such signatures from each of four (4) Missouri congressional districts. Each signatory must indicate place of employment if currently serving an employer included within either retirement system and place of residence. A signatory serving an employer included within one (1) of the retirement systems shall be deemed to be from the congressional district in which the employer’s administrative office is located. A signatory not serving such an employer may be assigned to any congressional district or may be unassigned at the will of the nominee. The validity of the signatures shall be determined by the office of the executive director from records of the retirement system.

(6) After the close of the petition filing period and verification of the petition signatures, an audit committee approved by the board of trustees shall review the nominating petitions received and shall certify to the board of trustees the name(s) of the candidate(s) nominated. If only one (1) valid nominating petition is certified for a vacancy, the board shall declare the person nominated in that petition to be elected. If more than one (1) valid nominating petition is certified for a vacancy, an election shall be conducted as set forth in this rule. If a valid nominating petition is not received for a vacancy to be filled, the board of trustees shall reopen and conduct the petition and election process in the same manner as was done previously and within any necessary time restraints and special conditions to be established by the board of trustees at that time.

(7) As soon as practicable after the auditing committee has certified the names of the candidates, an official ballot listing the names of the candidates in alphabetical order shall be sent to each member and to each retiree of The Public School Retirement System of Missouri and of The Public Education Employee Retirement System of Missouri, provided that no person shall be furnished nor allowed to cast more than one (1) ballot. The ballot shall include instructions for marking and returning the ballot within thirty (30) days from the date the ballot was sent from the office of the executive director.

(8) A board of tellers, approved by the board of trustees, shall collect the ballots and tally the votes. The board of tellers shall certify to the board of trustees the name of the candidate receiving the greatest number of votes for each vacant position, or the names of the candidates receiving the greatest and the second greatest number of votes if two (2) vacant positions are to be filled by members of The Public School Retirement System of Missouri and the Public Education Employee Retirement System of Missouri, and the board of trustees shall declare the candidate(s) elected.

(9) If two (2) or more candidates for one (1) vacancy tie with the greatest number of votes, another official ballot listing in alphabetical order the names of the candidates who tied shall be submitted to each eligible voter and an election conducted in the same manner as set forth in sections (7) and (8).

(10) At the discretion of the board of trustees, any or all election procedure(s) delegated to the executive director, the retirement office, the audit committee, or the board of tellers may be contracted by the board of trustees to an independent individual or firm qualified to carry out such procedure(s).

Amended: Filed June 24, 2013, effective Jan. 30, 2014. Amended:

Filed Oct. 2, 2024, effective April 30, 2025. *Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996, 1998, 2005, 2009, 2013, 2020.

History

• AUTHORITY: section 169.020, RSMo Supp. 2024. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Aug. 14, 1979, effective Nov. 15, 1979. Emergency amendment filed Jan. 17, 1986, effective Jan. 27, 1986, expired May 27, 1986. Amended: Filed Jan. 17, 1986, effective June 12, 1986. Amended: Filed Aug. 14, 1989, effective Nov. 11, 1989. Amended: Filed Oct. 29, 1990, effective April 29, 1991. Emergency amendment filed Nov. 8, 1991, effective Nov. 18, 1991, expired March 17, 1992. Amended: Filed Nov. 8, 1991, effective March 9, 1992. Amended: Filed July 31, 1995, effective Feb. 25, 1996. Amended: Filed Sept. 1, 2005, effective Feb. 28, 2006.

16 CSR 10-1.050 Appeal Process {#sec-16-csr-10-1.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-1.050}

PURPOSE: This rule establishes formal procedures for appeals to the board of trustees.

(1) Members, beneficiaries, survivors, retirees and school districts may request review by the board of trustees of decisions by the executive director, or his/her designee, concerning eligibility for and the amount of benefits, service, contributions, refunds and membership. All requests for review will be handled according to this rule for both The Public School Retirement System of Missouri and The Public Education Employee Retirement System of Missouri.

(2) Requests.

(A) The request for review must be stated in writing, addressed to the executive director or the board of trustees.

The request must state what decision the board of trustees is being asked to review, and what action the board is being asked to take.

(B) The request must be made within one hundred twenty (120) days after the administrative decision has been mailed or otherwise communicated to the party making the request for review.

(3) The review will be held at the next regularly scheduled board meeting that is at least thirty (30) days after the request for review is received. The party requesting review (the appellant) will be notified in writing of the date the board will conduct the review.

(4) Staff will prepare background material for the board, which will include documentation necessary for the board to review the decision, and at a minimum will include copies of correspondence, applicable statutes and regulations, and a summary of the issues and decision of the executive director or his/her designee. The background material will be supplied to the appellant at the same time it is provided to the board. Any requirements of law prohibiting reproduction or distribution of material will be observed.

(5) Reviews.

(A) Reviews will be held on an informal basis, and no formal rules of evidence will be applied.

(B) The appellant may present additional documentation and testimony for the board to consider. Attendance by the appellant is not required, however, and the appellant may submit the additional information without being present at the meeting.

(C) The appellant should provide any documentation at least one (1) week before the meeting, so it can be distributed to the board before the meeting.

(6) The appellant may have another individual make the presentation, or assist in making the presentation, of information to the board. The appellant also may have additional witnesses at the board meeting, who can provide information to the board.

(7) Presentation of requests for review and of the information provided in connection with those requests will be conducted in closed session and all records related to the request for review will be maintained as closed records to preserve confidentiality of member information.

(8) After consideration of the background material and the appellant’s information, the board will vote to confirm, reverse, or amend the administrative decision. Deliberations and voting will occur after the appellant and any representatives or witnesses have left the meeting, and while the board is still in closed session. Normally the vote will occur at the same meeting as the request is initially presented to the board, but the board may request additional information, or may require additional time to review information presented at the meeting. In those instances, the board will make its decision at the next regularly scheduled board meeting.

(9) The decision of the board will be communicated to the appellant in writing, by the executive director. The notice of the decision will contain a statement of the decision and a brief explanation of the reasons for the decision. Decisions will be communicated in the manner required by section 169.020.15, RSMo, and will contain a statement that any appeal to the circuit court must be made within thirty (30) days after notification of the board’s determination.

History

• AUTHORITY: section 169.020, RSMo Supp. 2005. Original rule filed Dec. 29, 1994, effective June 30, 1995. Amended: Filed July 31, 1995, effective Feb. 25, 1996. Amended: Filed Sept. 1, 2005, effective Feb. 28, 2006. Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996, 1998, 2005.

Chapter 2 Membership

16 CSR 10-2.010 Requirements for Membership 1996. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed June 20, 1978, effective Oct. 15, 1978. Emergency amendment filed July 3, 1984, effective July 13, 1984, expired Nov. 10, 1984. Amended: {#sec-16-csr-10-2.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-2.010}

Filed Jan. 17, 1986, effective June 12, 1986.

Amended: Filed March 14, 1990, effective June 28, 1990. Amended: Filed Aug. 4, 1994, effective Feb. 26, 1995. Amended:

Filed Dec. 29, 1994, effective June 30, 1995.

Amended: Filed June 13, 1997, effective Nov. 30, 1997. Rescinded: Filed June 23, 1998, effective Jan. 30, 1999.

16 CSR 10-2.020 Reinstatement and Credit Purchases 1995. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Aug. 30, 1990, effective Dec. 31, 1990. Amended: {#sec-16-csr-10-2.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-2.020}

Filed June 15, 1994, effective Nov. 30, 1994.

Amended: Filed Aug. 15, 1996, effective Feb. 28, 1997. Rescinded: Filed June 23, 1998, effective Jan. 30, 1999.

16 CSR 10-2.030 Withdrawals 1990. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Aug. 23, 1976, effective Jan. 1, 1977. Amended: {#sec-16-csr-10-2.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-2.030}

Filed Sept. 11, 1981, effective Dec. 11, 1981.

Amended: Filed Dec. 20, 1989, effective April 12, 1990. Amended: Filed Aug. 30, 1990, effective Dec. 31, 1990. Amended:

Filed June 28, 1993, effective Dec. 9, 1993.

Rescinded June 23, 1999, effective Jan. 30, 1999.

16 CSR 10-2.035 Refunds 1990. Original rule filed Aug. 14, 1989, effective Nov. 11, 1989. Rescinded: Filed June 23, 1998, effective Jan. 30, 1999. {#sec-16-csr-10-2.035 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-2.035}

16 CSR 10-2.040 Forms to be Used {#sec-16-csr-10-2.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-2.040}

Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed July 31, 1995, effective Feb. 25, 1996. Rescinded: Filed June 23, 1998, effective Jan. 30, 1999.

Rebecca McDowell Cook (12/31/98)

History

• AUTHORITY: section 169.020, RSMo 1994.

Chapter 3 Funds of Retirement System

16 CSR 10-3.010 Payment of Funds to the Retirement System {#sec-16-csr-10-3.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-3.010}

PURPOSE: This rule sets forth the procedures for withholding of contributions by employers, transmittal, reporting, and determination of the contribution rate as provided by section 169.030, RSMo.

(1) Each employer reporting to The Public School Retirement System of Missouri shall report required data on employees and all contributions to the retirement system using the Online Automated System Integrated Solution (OASIS).

(2) Employers shall use OASIS to report salary payments made to all employees, contributions withheld from employees included in the retirement system, and supporting information required by the board of trustees. Transmission of data must be sent to the board of trustees no later than ten (10) working days after the last day of each calendar month of the school year in which salaries are paid.

(3) Employers of persons included in the retirement system shall withhold from each salary payment issued to such persons during the school year in which the services are rendered an amount which is the percent of salary rate required by the contribution rate then in effect, and employers shall transmit to the board of trustees, not later than ten (10) days after the last day of each calendar month of the school year, twice the amount withheld during the month. Salary shall be reported for the school year when the salary is earned, not when the salary is paid.

(4) All deductions of contributions from salary payments made by employers for the retirement system are declared and shall be considered to be funds belonging to the retirement system, and no employer shall refund or repay any contributions or any

part of any contributions so deducted to any employee for any cause but shall transmit all contributions deducted, together with an equal amount, to the board of trustees, which board shall settle all claims against funds so deducted.

(5) All contributions withheld from salaries paid to members along with an equal contribution of the employer shall be transmitted to the board of trustees by check, bank draft, electronic funds transfer, or any negotiable instrument collectible at par through a bank in the state of Missouri, made payable to The Public School Retirement System of Missouri.

(6) If remittance of the full amount of both employee’s and employer’s contributions which are due the retirement system is not received in accordance with these regulations, it shall be considered a failure or refusal by the employer to transmit such amount and suit for recovery of the amount may be instituted as provided for in section 169.030, RSMo.

(7) For purposes of determining retirement contributions and benefits, salary rate includes medical insurance premiums (including dental and vision) paid by the employer on behalf of the member and payments made by the employer on behalf of the member to a self-funded medical benefits plan.

The employer shall withhold from the member’s salary and remit to the system contributions on any such premiums and payments, along with matching employer contributions. The payment reported for each member covered by a self-funded medical benefits plan shall be determined by the employer.

(A) Salary rate also includes payments made by the employer on behalf of the member to purchase an annuity, or fund a deferred compensation plan, in lieu of medical insurance or a self-funded medical benefits plan.

(B) Premiums and payments for prescription drug, life, and other ancillary benefits determined separately from premiums and payments for general medical benefits are not part of salary rate.

(C) Beginning July 1, 2017, premiums paid by the employer on behalf of the member and payments made by the employer on behalf of the member to a self-funded medical benefits plan for prescription drug coverage shall be included in salary rate as defined in section 169.010, RSMo, whether or not such premiums or payments for prescription drug coverage were determined separately from premiums and payments for general medical benefits. Contributions transmitted to the retirement system before July 1, 2017, based on salary rates which either included or excluded employer-paid premiums or payments to a selffunded medical benefits plan for prescription drug coverage for members shall be deemed to have been in compliance with this section. The retirement system shall not refund or adjust contributions or adjust benefit determinations with respect to any period before July 1, 2017, solely because of the treatment of employer-paid premiums or payments to a self-funded medical benefits plan for prescription drug coverage for members.

(D) Beginning July 1, 2020, certain payments made by the employer on behalf of a member to a Health Savings Account (HSA) shall be included in salary rate as defined in

section 169.010, RSMo, whether or not such payments were determined separately from premiums and payments for general medical benefits. Payments made by an employer to a member’s HSA shall be included in salary rate up to the amount that is offered to all employer’s employees and not to exceed the applicable annual HSA contribution limit set by Internal Revenue Code for single coverage. If a member elects family medical coverage premium for the member and for other members employed by the same employer, the other members covered under this premium waive his or her insurance coverage, and the employer pays HSA payments for the member only, the employer shall report and remit to the system contributions up to the amount of the HSA contribution offered to all employer’s employees to the member paying the family medical coverage and remaining amount for the other members covered under the family medical coverage premium.

The annual contribution limit used will be the one in effect for the calendar year in which a plan year begins. Contributions transmitted to the retirement system before July 1, 2020, based on salary rates which either included or excluded employer payments to a member HSA shall be deemed to have been in compliance with this section. The retirement system shall not refund or adjust contributions or adjust benefit determinations with respect to any period before July 1, 2020, solely because of the treatment of employer-paid HSA contributions.

(E) Salary, salary rate, or compensation as defined in

section 169.010, RSMo, shall not be reduced due to premium rebates or refunds received by the employer as a result of the implementation of the “Patient Protection and Affordable Care Act,” Public Law 111-148.

(F) If a member elects family medical coverage premium for the member and for other members employed by the same employer, the other members covered under this premium (7/31/26) Denny Hoskins RETIREMENT SYSTEM OF MISSOURI 16 CSR 10-3—RETIREMENT SYSTEMS waive his or her insurance coverage, and the employer pays more than the individual medical premium rate when a member elects the family medical coverage premium, the employer shall report and remit to the system contributions for the individual employee medical coverage premium for the member paying the family medical coverage premium and remaining amount for the other members covered under the family medical coverage premium.

(8) Retirement contributions which are withheld from compensation paid to members after June 30, 1989, shall be deemed to have been picked up by the employer within the meaning of section 414(h)(2) of the Internal Revenue Code. The contributions shall be withheld and credited to member accounts in accordance with the provisions of sections 169.010–169.140, RSMo, but shall be considered to have been picked up by the employer solely for the purpose of sheltering the contributions from federal income tax until paid by the retirement system in the form of a refund or other benefits. The contributions shall be subject to refund or benefit claims by either the member or his/her surviving beneficiary in the same manner as any other contributions in the member’s account with the retirement system. In reporting the contributions to the retirement system, every employer included within the retirement system shall certify that—1) the employee contributions were picked up by the employer in lieu of being paid directly to the employees and 2) the employees had no option to receive the contributions directly. The salary reported to the retirement system for each employee shall include the contributions withheld, and the total contributions withheld and reported shall equal the percentage of that salary required under the then-prevailing contribution rate. In withholding and reporting federal income tax to taxing authorities, however, the employer shall exclude from taxable compensation the retirement contributions withheld. Nothing in this rule shall be construed in any way as affecting eligibility for, the amount of, or the process of paying any refund or benefit payable to either the member or his/her surviving beneficiary.

(9) The terms “salary,” “salary rate,” and “compensation” are synonymous when used in regulations promulgated by the board, unless the context plainly requires a different meaning.

(A) For purposes of calculating contributions and benefits, those terms mean the regular remuneration earned by a member as an employee of any covered district during a school year, including (unless excluded by subsection (9)(B))— 1. Salary paid under the terms of the basic employment agreement;

2. Wages, except as excluded in paragraphs (9)(B)6. and 9.;

3. Payments for extra duties, whether or not related to the employee’s regular position. An activity is considered an extra duty if it is set and approved by a school district’s Board of Education except for any activity including but not limited to fringe benefits, as defined under 16 CSR 10-3.010(9)(B);

4. Overtime payments;

5. Career ladder payments made pursuant to sections 168.500 to 168.515, RSMo;

6. Supplemental salary paid in addition to workers’ compensation;

7. Medical benefits as specified in section (7) of this rule;

8. Payment for annual leave, sick leave, or similar paid leave actually used by the member;

9. Payment for leaves of absence if at least one hundred percent (100%) of previous contract rate;

10. Compensation on which taxation is deferred under Internal Revenue Code (IRC) section 401(k), 403(b), 457, 414(h)

(2), or similar plans established by the employer under the IRC;

11. Salary reductions for purposes of a plan established by the employer under IRC section 125; and 12. Other similar payments that are earned by a member as an employee of any other covered district during a school year.

(B) Salary, salary rate, and compensation do not include— 1. Payments for services as an independent contractor, or any other payment that must be reported on IRS form 1099- MISC;

2. Payments made by an entity that is not a covered employer and reported to the IRS under that entity’s tax identification number;

3. Payments made for unused annual, sick, or similar leave time, except as provided by section 104.601, RSMo;

4. Payment for leaves of absence if less than one hundred percent (100%) of previous contract rate, except as provided in

section 169.055 or 169.595, RSMo;

5. Extraordinary payments such as bonuses, awards, and retirement incentives;

6. Consideration for agreeing to terminate employment, including retirement incentives, retirement or separation notice incentives, or any other payment(s) received by an employee in exchange for agreeing to terminate employment, regardless of if the employee is required to also perform extra duties as a condition of receiving the payment(s);

7. Fringe benefits, except medical benefits as described in

section (7) of this rule;

8. Any other payment that is not part of the regular remuneration earned by a member as an employee of a covered district during a school year;

9. Payments resulting from employment disputes including severance pay, back pay awards, payments in settlement of employment contract disputes, payments in consideration for agreeing to terminate employment, and payments in settlement of other employment disputes; and 10. Any salary, wages, payments, benefits, or compensation not included in subsection (9)(A).

(C) While an individual is employed in a position covered by the system, compensation received from all employers participating in the system will be used to determine contributions and benefits. Compensation includes payments for services rendered during the regular school session, summer school, or interim periods. Individuals may not have compensation covered by both Public School Retirement System (PSRS) and Public Education Employee Retirement System (PEERS) for the same period, provided individuals who contributed to both systems on compensation for the same period during the 1996- 97 school year may elect in writing to continue that status. The election is irrevocable and must be made before September 30, 1997. If an individual is employed in a position covered by PEERS and concurrently takes a position with a public community college under section 169.140, RSMo, both positions including any non-certificated work shall automatically be covered under PSRS unless the PEERS member elects to remain with PEERS.

(D) In determining “final average salary” as defined in section 169.010, RSMo, the system will disregard any increase in compensation in excess of ten percent (10%) from one (1) year to the next in the final average salary period. This limit will not apply to increases due to bona fide changes in position or employer, increases required by state statute, or district-wide salary schedule adjustments for previously unrecognized education related service. A bona fide change in position, for purposes of applying the final average salary cap occurs in the following situations: 1) the essential duties of the position held change, or 2) there is a permanent change in hours mandated by the employer. A mere title change without any of these factors does not constitute a bona fide change in position, nor does the addition of extra duties as set forth in subsection (9)

(A).

Amended: Filed Feb. 13, 1997, effective July 1, 1997. Amended: Filed July 8, 1997, effective Jan. 30, 1998. Amended: Filed June 14, 1999, effective Dec. 30, 1999. Amended: Filed April 12, 2001, effective Oct. 30, 2001. Amended: Filed Sept. 1, 2005, effective Feb. 28, 2006.

Amended: Filed Oct. 31, 2012, effective April 30, 2013. Amended:

Filed June 24, 2013, effective Jan. 30, 2014. Amended: Filed Jan. 15, 2014, effective July 30, 2014. Amended: Filed Feb. 17, 2015, effective Aug. 30, 2015. Amended: Filed April 21, 2016, effective Nov. 30, 2016. Amended: Filed Jan. 29, 2020, effective July 30, 2020.

Amended: Filed Oct. 2, 2024, effective April 30, 2025. Amended:

Filed Feb. 2, 2026, effective Aug. 30, 2026. *Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996, 1998, 2005, 2009, 2013, 2020.

History

• AUTHORITY: section 169.020, RSMo Supp. 2025. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Feb. 16, 1988, effective July 1, 1988. Amended: Filed April 18, 1989, effective July 1, 1989. Amended: Filed April 24, 1996, effective Nov. 30, 1996.

16 CSR 10-3.020 Management of Funds {#sec-16-csr-10-3.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-3.020}

PURPOSE: This rule provides for the orderly management of deposits, all funds, and their investment in accordance with the provisions of sections 169.020, 169.040, and 169.045, RSMo.

(1) The system shall name a depository financial institution(s) in which all moneys received by the retirement office must be deposited and from which all disbursements of system funds must be made.

(2) All system funds held by this financial institution(s) must be fully insured by the Federal Deposit Insurance Corporation (FDIC) or secured by collateral held by a third party in the name of the system as provided by section 169.045, RSMo, which shall be available to the system in the event of default by the financial institution(s).

(3) The executive director or his/her designated employee(s) shall determine and maintain an appropriate balance of funds to be held in the financial institution(s) to satisfy the current obligations of the system.

(4) The portion of the balance held in the financial institution(s) but not needed for immediate settlement of system payments may be invested in collateralized investments.

(5) The system shall name a custodial bank to facilitate the investment of funds and safekeeping of securities.

(6) Funds held by the depository financial institution(s) in excess of the appropriate balance shall be transferred to the system’s custodial bank and shall be distributed to the system’s investment managers to be invested in accordance with the asset allocation policy of the board of trustees.

(7) The board of trustees shall determine annually, on or before June 30, the rate of interest which shall be in effect on July 1 of the following fiscal year and which shall be used to credit interest to members’ accumulated contribution accounts at the end of the following fiscal year.

(8) Section 169.040, RSMo, provides the board authority to invest the assets of the system established by sections 169.010 to 169.141, RSMo. Pursuant to such authority, assets of such system may be invested in any collective investment fund, including common and group trust funds that consist exclusively of assets of exempt pension and profit sharing trusts and individual retirement accounts, custodial accounts, retirement income accounts, governmental plans, and tax-exempt trusts under the Internal Revenue Code of 1986 and Rev. Rule 81- 100, as modified by Rev. Rules 2004-67, 2008-40, and 2011-1.

The assets so invested shall be subject to all the provisions of the instruments establishing and governing such funds.

Those instruments of group trusts, including any subsequent amendments, are hereby incorporated by reference and made a part of the system established by sections 169.010 to 169.141, RSMo, to the extent of the system’s investment therein.

Amended: Filed Jan. 4, 2019, effective July 30, 2019. *Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996, 1998, 2005, 2009, 2013.

History

• AUTHORITY: section 169.020, RSMo 2016. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Jan. 17, 1986, effective June 12, 1986. Emergency amendment filed June 20, 1990, effective July 1, 1990, expired Oct. 28, 1990. Amended: Filed June 20, 1990, effective Nov. 30, 1990. Amended: Filed July 31, 1995, effective Feb. 25, 1996. Amended: Filed Aug. 29, 1997, effective Feb. 28, 1998. Amended: Filed April 17, 2012, effective Oct. 30, 2012.

Chapter 4 Membership and Creditable Service

16 CSR 10-4.010 Membership Service Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 16 CSR 10-4.014 16 CSR 10-4.022 System of Missouri {#sec-16-csr-10-4.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-4.010}

16 CSR 10-4.005 Requirements for Membership {#sec-16-csr-10-4.005 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-4.005}

PURPOSE: This rule sets forth procedures for complying with sections 169.010–169.050, RSMo, relating to membership in the (1) Membership in the retirement system is required by law, and each employer shall submit to the board of trustees, via Online Automated System Integrated Solution (OASIS), an enrollment record for every employee. It shall be an obligation of the employer to certify the accuracy of the enrollment record and to see that the record is properly filed with the board of trustees.

(2) Employers will remit twice the amount of contributions withheld from all persons employed by them who meet the requirements for membership, as provided by sections 169.010(17), 169.130, 169.135, and 169.140, RSMo. Errors by employers in reporting of eligibility for membership, assigning of employees, and in remitting of contributions will be corrected retroactively, provided the employer certifies that an error was made, provides evidence adequate to support the correction, and remits any balance due from the employer and employee. If the employer has overremitted, the amount of the employer’s portion of such overpayments will be credited to the employer to be applied against future contributions. The amount withheld by the employer from the employee shall be refunded to the employee in a manner consistent with the Internal Revenue Code.

(3) Any refund of contributions remitted in error for a member or an employee shall include the total interest, if any, which was credited to those contributions by the retirement system.

Any credit provided to the employer for matching employer contributions required in such an instance shall be equal to the total amount paid to the member or employee, including interest. Any correcting remittance of contributions for a member shall include the total interest, if any, which would have been credited to those contributions by the retirement system had the contributions been remitted on a correct and timely basis. Any matching employer contribution remitted in such an instance shall be equal to the total amount remitted for the member, including interest.

(4) Effective July 1, 2004, employment on a full-time basis is defined as employment in a position that normally requires at least six hundred (600) hours during the school term and either:

a) normally requires the employee to work the full school day; or b) normally requires the employee to work at least the same number of hours per week as required for a position identified in a) of this section. A person who meets the requirements above, but who does not complete six hundred (600) hours of employment prior to termination of employment shall be considered to be employed on a full-time basis.

(5) Proof of date of birth shall be established by submission of birth certificate or a certified copy thereof, issued by the Bureau of Vital Statistics of the state in which the member was born. A certified copy of the action of a court of record will be accepted in lieu of a birth certificate. If it is impossible for the member to secure a birth certificate, documentary evidence to be evaluated by the board of trustees may be submitted in lieu of the birth certificate.

(6) Special Requirements—Certificates for Colleges, Universities, and Agencies.

(A) In determining credit for prior service, employment on a full-time basis for which public monies have been paid by employing agencies will be accepted as prima facie evidence that the person so employed met the requirement of being duly certificated under the laws governing the certification of teachers.

(B) In determining eligibility for membership and membership credit, the board will satisfy itself—1) as to employment being on an eligible basis; and 2) as to the member being duly certificated under the laws governing the certification of teachers.

(C) It is not the function of the board of trustees to pass on the legality of employment or the conditions under which certificates have been issued. If a person who is teaching in the schools designated in the Retirement Act meets the eligibility requirements, the person is a member.

(7) Members of State-Wide Educational Agencies—The employer of any person eligible for membership in the retirement system under the provisions of subsection 2 of section 169.130, RSMo, shall furnish to the board of trustees a certified copy of a resolution adopted by the governing body responsible for the administration of the organization before any such person shall be considered eligible for membership. This resolution shall request the board of trustees to grant membership to the certificated employees of the organization who are now or may become eligible for membership and shall indicate that the governing body will assume full responsibility for the withholding of contributions from the salaries paid to such persons and for the remittance of contributions to the retirement system. This section of this rule applies only to the teacher system.

(8) The possession of a valid Department of Elementary and Secondary Education- (DESE-) issued certificate is one (1) of the requirements for Public School Retirement System (PSRS) membership. An inactive certificate is valid for PSRS membership eligibility. A certificate that expired on or after August 28, 2003, is valid for PSRS membership eligibility except for Provisional (two- (2-) year, non-renewable); Temporary Authorization (one- (1-) year, renewable); Career Education Temporary (one- (1-) year, renewable); Voc I, Voc II and Voc III (two- (2-) year, five- (5-) year and ten- (10-) year certificates); and Visiting Scholar (one- (1-) year, renewable).

History

• AUTHORITY: section 169.020, RSMo Supp. 2025. Original rule filed June 23, 1998, effective Jan. 30, 1999. Amended: Filed Aug. 29, 2003, effective Feb. 29, 2004. Amended: Filed Sept. 1, 2005, effective Feb. 28, 2006. Amended: Filed June 24, 2013, effective Jan. 30, 2014. Amended: Filed Feb. 2, 2026, effective Aug. 30, 2026. Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996, 1998, 2005, 2009, 2013, 2020.

16 CSR 10-4.007 Part-Time Election {#sec-16-csr-10-4.007 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-4.007}

PURPOSE: This rule defines what is meant by “first employed” and “first such employment” as it relates to the part-time election offered to certain certificated members under section 169.712, RSMo, and sets forth the membership requirements of those members who elect membership in the Public Education Employee Retirement System and then undergo certain changes in their work or positions.

(1) Effective January 1, 2022, for purposes of section 169.712.1, RSMo, “first employed” and “first such employment” means the first instance of certificated part-time covered employment for an individual who has never held PSRS membership. At the time of this employment, if a certificated person is employed less than full-time, but in a manner that would qualify him or her for membership in the Public Education Employee Retirement System of Missouri, such person shall become a member of the Public School Retirement System of Missouri and shall receive creditable service on a pro rata basis in that system. However, such person shall have the right to elect to become or remain a member of the Public Education Employee Retirement System of Missouri by filing an election within the time frame required by section 169.712.1, RSMo, and in the manner required by the board of trustees. Such election shall be irrevocable and apply to all subsequent eligible part-time certificated employment in the current and future memberships, unless and until such person becomes employed full-time while holding a certificate.

In that event, such person shall become a member of the Public School Retirement System (PSRS) of Missouri for all subsequent full-time and part-time certificated employment in the current and future memberships.

(2) Effective January 1, 2022, for purposes of section 169.712.2, RSMo, “first such employment” means the first instance of certificated part-time employment of at least seventeen (17) but less than twenty (20) hours per week on a regular basis with a public school as defined in section 169.010, RSMo, for an individual who has never held PSRS membership. At the time of this employment, such person shall become a member of the Public School Retirement System of Missouri and shall receive creditable service on a pro rata basis in that system. However, such person shall have the right to elect to become or remain a member of the Public Education Employee Retirement System of Missouri by filing an election within the time frame required by section 169.712.2, RSMo, and in the manner required by the board of trustees. Such election shall be irrevocable and apply to all subsequent eligible part-time certificated employment in the current and future memberships, unless and until such person becomes employed full-time while holding a certificate.

In that event, such person shall become a member of the Public School Retirement System of Missouri for all subsequent fulltime and part-time certificated employment in the current and future memberships.

History

• AUTHORITY: section 169.712, RSMo 2016. Original rule filed July 30, 2021, effective March 30, 2022. Original authority: 169.712, RSMo 1991, amended 1993, 1997, 2003, 2005.

16 CSR 10-4.010 Membership Service Credit {#sec-16-csr-10-4.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-4.010}

PURPOSE: This rule sets forth the manner in which credit is to be earned for full-time or part-time service in employment covered by the retirement system.

(1) Membership service credit for full-time employment will be calculated based on the following ratio beginning July 1, 1997: The actual compensation received by the member for the school year divided by the annual compensation expected to be paid for that full-time position for a complete school year, as reflected on the beginning of the year report from the employer (or as later amended). Both the numerator and denominator will be determined without regard to the career ladder and medical benefits that are otherwise included in compensation. Credit resulting from the above calculation shall be rounded to the nearest hundred-thousandth. Not more than one (1) year of membership service credit will be allowed for any school year.

(2) Where credit is allowed by law for part-time employment, the credit will be calculated based on the following ratio beginning July 1, 1997: The actual compensation received by the member for the school year divided by the annual compensation that would be paid for that position on a fulltime basis for a complete school year, as reflected on the beginning of the year report from the employer (or as later amended). Both the numerator and denominator will be determined without regard to the career ladder and medical benefits that are otherwise included in compensation. Credit resulting from the above calculation shall be rounded to the nearest hundred-thousandth. Not more than one (1) year of membership service credit will be allowed for any school year.

(3) When a member terminates employment with an employer included in the retirement system before the end of a school year, the maximum credit that may be received for that school year for employment with such employer will be calculated based on the portion of the school year completed before termination of membership. When a member begins employment with an employer included in the retirement system after the start of a school year, the maximum credit that may be received for that school year for employment with such employer will be calculated based on the portion of the school year completed after starting covered employment.

Provided, however, that the beneficiary of a deceased member may elect to have membership service credit calculated pursuant to section (1) of this rule if such beneficiary is eligible or would become eligible for benefits pursuant to section 169.070.3(2) or 169.075, RSMo. In no event will benefit payments commence prior to July 1 if the member is allowed one (1) year of membership service credit.

Filed Aug. 24, 1988, effective Dec. 29, 1988. Amended: Filed Aug. 30, 1990, effective Dec. 31, 1990. Amended: Filed Sept. 25, 1991, effective March 9, 1992. Emergency amendment filed Aug. 23, 1993, effective Sept. 2, 1993, expired Dec. 30, 1993. Amended: Filed Aug. 23, 1993, effective Jan. 31, 1994. Emergency amendment filed Oct. 29, 1993, effective Nov. 8, 1993, expired March 7, 1994.

Amended: Filed Oct. 29, 1993, effective May 9, 1994. Amended:

Filed Dec. 22, 1993, effective July 10, 1994. Amended: Filed June 15, 1994, effective Nov. 30, 1994. Amended: Filed Aug. 4, 1994, effective Feb. 26, 1995. Amended: Filed June 14, 1995, effective Dec. 30, 1995.

Amended: Filed June 14, 1996, effective Dec. 30, 1996. Amended:

Filed Aug. 15, 1996, effective Feb. 28, 1997. Amended: Filed Oct. 24, 1996, effective July 1, 1997. Rescinded and readopted: Filed June 23, 1998, effective Jan. 30, 1999. Amended: Filed Aug. 9, 1999, effective Feb. 29, 2000. Amended: Filed Sept. 1, 2005, effective Feb. 28, 2006.

Amended: Filed July 20, 2010, effective Jan. 30, 2011. Amended:

Filed Dec. 15, 2010, effective June 30, 2011. *Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990,

History

• AUTHORITY: section 169.020, RSMo Supp. 2010. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Aug. 14, 1979, effective Nov. 15, 1979. Amended: Filed Sept. 11, 1981, effective Dec. 11, 1981. Emergency amendment filed Sept. 1, 1982, effective Sept. 11, 1982, expired Dec. 30, 1982. Amended: Filed Jan. 17, 1986, effective June 12, 1986. Emergency amendment filed Sept. 10, 1987, effective Sept. 20, 1987, expired Jan. 18, 1988. Amended: Filed Sept. 10, 1987, effective Jan. 29, 1988. Emergency amendment filed Aug. 24, 1988, effective Sept. 3, 1988, expired Jan. 1, 1989. Amended:

16 CSR 10-4.012 Payment for Reinstatement and Credit Purchases {#sec-16-csr-10-4.012 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-4.012}

PURPOSE: This rule sets forth the manner in which funds shall be paid to, credited and refunded by the retirement system for the reinstatement and purchase of membership service credit in the (1) Payments to reinstate or to purchase credit shall be made in a manner acceptable to the Public School Retirement System of Missouri.

(2) Consistent with the Internal Revenue Code, the system may accept rollovers and in-service trustee-to-trustee transfers in payment for reinstatement and credit purchases provided that acceptance of any funds from any authorized plan or account will not jeopardize the tax-qualified status of the retirement system and the money is from one of the following:

(A) A 401(a) tax-qualified plan (including a Keogh plan which meets additional requirements pertaining to owner-employees);

(B) A 401(k) profit-sharing plan;

(C) A 403(a) qualified-annuity plan;

(D) A 408(a) individual retirement account or a 408(b) individual retirement annuity to the extent that the IRA contains funds that have not previously been taxed;

(E) A 403(b) qualified plan;

(F) A state and local government 457(b) qualified plan;

(G) Such other plans or accounts as may be authorized as a source of eligible funds under the Internal Revenue Code, provided that the system shall not be obligated to accept any funds from any such authorized plan or account if the funds would jeopardize the tax-qualified status of the system; or (H) The member, if the amount was distributed to the member from a qualified plan, is rolled over by the member to the system within sixty (60) days of that distribution, and the payment is accompanied by proof of rollover eligibility.

(3) The retirement system will accept, pursuant to sections (1) or (2) above, only the amount of funds equal to or less than the balance due, including interest, if any, required for the reinstatement or purchase for which the member applied.

(4) Prior to July 1 each year, the board of trustees shall establish a “purchase rate” of interest based upon the actuarially assumed annual rate of return on invested funds of the retirement system. The purchase rate shall apply to any amount due for reinstatement of credit or for the purchase of credit except as otherwise specified by law or by this rule.

(5) A purchase shall be effected by the member paying to the retirement system the amount the member would have contributed and the amount the employer would have contributed had such member been an employee for the number of years for which the member is electing to purchase credit, and had the member’s compensation during such period been the highest annual salary rate on record with the retirement system on the date of election to purchase credit.

The contribution rate used in determining the amount to be paid shall be the contribution rate in effect on the date of election to purchase credit.

(6) A reinstatement shall be effected by the member paying to the retirement system with interest the total amount of accumulated contributions withdrawn by the member or refunded to the member with respect to the service being reinstated. A member may reinstate less than the total service previously forfeited. If a member is retired on disability before completing such payments, the balance due with interest may be deducted from the member’s disability retirement allowance.

(7) The total amount of any payments made on an application for purchase or reinstatement that buys a minimum of oneone-hundred thousandth (0.00001) or more of credit shall be credited to the member’s accumulated contributions no later than the close of the school year in which payment is made in full or upon termination of membership.

(8) If payment to reinstate or purchase credit for which the member applies is not completed within the period established by law, or prior to termination of membership with the retirement system, the amount paid will be— a) used to allow proportional credit where permissible, based on the relationship between the total principal due at application and the total of the payments applied to the principal, and the total amount paid will be credited to the member’s accumulated contributions; or b) refunded to the member if proportional credit is not allowable. Unless proportional credit is not allowed, only payments purchasing less than the first one-onehundred thousandth (0.00001) year of credit will be refunded.

No other refunds will be permitted except as specifically stated in this regulation.

(9) If a member dies before retirement or retires on service or disability retirement after having made partial payments but not payment in full to reinstate or purchase credit, the partial payments will be refunded to the member’s beneficiary or the retiree if proportional credit is not allowable by law or by rule of the board of trustees. If proportional credit is allowable, the payments will be credited to the member’s accumulated contributions and proportional credit will be allowed. If a member retires on disability retirement before completing payment for a reinstatement of credit only, the balance due with interest shall be deducted from the disability retirement allowance as provided by law. Only payments purchasing less than first one-one-hundred thousandth (0.00001) year of credit will be refunded.

(10) For all elections to purchase credit received by the retirement system on or after January 1, 2006, the member shall receive credit based on the amount paid by the member for such credit and received by the retirement system by the close of business on June 30 of each year.

(11) In lieu of charging the member interest on elections to purchase credit received on or after January 1, 2006, the amount to be paid by the member for any remaining credit the member has elected to purchase, but has not paid for by September 30 of each calendar year, shall be recalculated on the following October 1 using the contribution rate in effect on July 1 of that same calendar year and the highest salary of record for the member as of that July 1.

(12) For all elections to purchase credit received by the retirement system prior to January 1, 2006, the retirement system shall determine the cost of such purchase using the calculation method in effect for elections to purchase credit received by the retirement system on or after January 1, 2006, provided that the member shall have a one (1) time, irrevocable option to continue to have the cost of such purchase be determined using the calculation method in effect at the time of such election to purchase such credit. To be effective, such option must be elected by the member on a form approved by the retirement system and such form must be received by the retirement system by the close of business on June 30, 2006.

(13) The retirement system may limit the amount of credit purchased by a member in any year if allowing such purchase would jeopardize the retirement system’s tax-qualified status under Title 26 of the United States Code.

Amended: Filed June 30, 2011, effective Jan. 30, 2012. Amended:

Filed July 2, 2012, effective Dec. 30, 2012. *Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990,

History

• AUTHORITY: section 169.020, RSMo Supp. 2011. Original rule filed June 23, 1998, effective Jan. 30, 1999. Amended: Filed Aug. 15, 2001, effective Feb. 28, 2002. Amended: Filed Aug. 29, 2003, effective Feb. 29, 2004. Amended: Filed Sept. 1, 2005, effective Feb. 28, 2006.

16 CSR 10-4.014 Reinstatement and Credit Purchases {#sec-16-csr-10-4.014 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-4.014}

PURPOSE: This rule sets forth provisions relating to the reinstatement or purchase of membership service credit in the (1) A member electing to reinstate or purchase membership service credit authorized by the laws governing the retirement system shall make the election to reinstate or purchase credit on a form provided by the retirement system and the reinstatement or purchase shall be effected through payment to the retirement system within the time period prescribed by law of the contributions due, together with interest, if applicable, computed at the purchase rate set by the board of trustees, in accordance with the provisions of 16 CSR 10-4.012.

(2) Unless required to be allowed under federal law, a member cannot elect to purchase or claim credit for services outside of a district included in this retirement system, or to reinstate credit previously earned in this retirement system, for which the member is receiving or for which the member may, without additional services, become eligible to receive a benefit from another retirement system. A member cannot elect to purchase membership service credit from any source if the purchase would result in the member accruing more than one (1) year of membership service credit for any school year except as a result of the purchase of credit authorized by

section 169.577, RSMo.

(3) A member who applies to reinstate or purchase membership service credit must provide reliable documentation sufficient to establish each element required to qualify for the proposed reinstatement or credit purchase. Where the credit being purchased is based on a period of employment or a period of service covered by a retirement system, the documentation must include confirmation by the employer or retirement system of the relevant facts.

(4) Once a member has filed an application to reinstate or purchase service credit, no additional application to reinstate or purchase such credit may be filed for the same period of employment unless the member terminates membership with the retirement system and subsequently reestablishes such membership.

(5) Any credit earned for a period of leave under section 169.595, RSMo, shall be secured only if the necessary contributions are remitted by the employing district by June 30 of the school year that occurs two (2) years after the school year in which the leave period occurred and are accompanied by a statement from the employing district certifying the name of the member for whom the contributions are being remitted and that the member was either on sick leave in accordance with the sick leave provisions of the employer or was under Workers’ Compensation during the period of leave.

(6) The following provisions shall apply to a purchase of membership service credit for maternity or paternity leave under

section 169.056, RSMo:

(A) A period of leave shall be considered maternity or paternity leave for which membership service credit may be purchased if— 1. The leave was unpaid;

2. The leave related to a natural birth, legal adoption, or terminated pregnancy by the member or the member’s spouse or significant other;

3. The member was employed in a position covered by the retirement system at the time the leave relating to the initial natural birth, legal adoption, or terminated pregnancy began;

4. The member provides written confirmation that the leave was maternity or paternity leave;

5. The member provides a copy of a birth certificate, or certification of adoption, or physician’s certification of termination of pregnancy, which indicates that the event occurred within a reasonable time before or after the period of maternity or paternity leave began; and 6. The member returns to employment in a position covered by the retirement system;

(B) The maternity or paternity leave for which membership service credit may be purchased shall terminate upon the member’s return to covered employment and may not exceed one (1) year for each natural birth, legal adoption, or terminated pregnancy; and (C) A member may elect to purchase some or all of the period of maternity or paternity leave for which the member is eligible.

(7) The following provisions shall apply to the purchase of creditable service under section 105.691, RSMo:

(A) A member may elect to purchase creditable service under

section 105.691, RSMo, only if the member had previously acquired creditable service in a retirement plan defined in that section for the employment to which the election applies; except that if the service did not meet the membership requirements of the employer’s retirement plan or the employer had no such retirement plan at the time the service was rendered, but the service would otherwise have met the membership requirements of this system as in effect when the election is made, the member shall be eligible to purchase such creditable service. The creditable service allowable shall be determined in accordance with the provisions of section 105.691, RSMo, and the rules of the board of trustees; and (B) A member who does not complete payment in full on an application to purchase creditable service under section 105.691, RSMo, within the time limit prescribed by law may reapply to purchase creditable service for that same period of employment. The member may apply within the limits of the law to purchase creditable service for any other period of employment for which application to purchase creditable service was not previously made.

(8) The purchase of creditable service pursuant to section 169.577, RSMo, shall be administered as follows:

(A) Any member will be considered “within five (5) years of being eligible to retire with a retirement allowance” if that person would be eligible to begin receiving a full or reduced retirement allowance from the public school retirement system, by virtue of accrual of five (5) or fewer years of creditable service or the passage of five (5) or fewer calendar years;

(B) The salary used in calculating the cost of creditable service purchased pursuant to section 169.577, RSMo, is not “compensation payable to a member” as that phrase is used in

section 169.010(8), RSMo, and shall not be used in determining final average salary;

(C) Credit purchased shall be used for all purposes except vesting;

(D) The cost of the purchase shall be calculated pursuant to the provisions of 16 CSR 10-4.012;

(E) A purchase shall be made in increments of at least oneone-hundred thousandth (0.00001) year and may not exceed five-tenths (0.5) year; and (F) If the total payments made prior to termination of membership with the retirement system are insufficient to purchase all the credit for which the member applied, proportional credit shall be allowed based upon the ratio between the amount due for the entire period for which election to purchase was made and the total amount of the payments applied to reduce the principal amount due in increments of one-one-hundred thousandth (0.00001) year. The amount of partial payments not used to purchase credit or pay interest shall be refunded.

(9) A member electing to purchase membership service credit for service in the armed forces shall receive one (1) year of credit for each twelve- (12-) month period of such service. For any such period of service in the armed forces of less than twelve (12) months, the member shall receive proportional credit computed to the nearest one-one-hundred thousandth (0.00001) of a year, provided that, if the member entered on active duty in the armed forces no later than the date on which the member’s services were to have begun under an employment agreement with a district included in the retirement system and if the total period of active military service that year would have entitled the member to a year of creditable service had that service been rendered in that position with the district, the member shall be entitled to purchase a full year of membership service credit for the period of service. No more than one (1) year of membership service credit shall be allowed for service in the armed forces or for a combination of service in the armed forces and actual service in a district included in the retirement system, for any one (1) school year.

(10) Unless otherwise required by law, membership service credit purchased under the laws governing the retirement system cannot be used to establish eligibility for benefits under sections 169.010 to 169.141, RSMo, but such purchased credit may be used in computing the value of any benefits to which a member would otherwise qualify under those sections.

(11) Unless a different amount is required by law, members must have accrued at least one (1) year of membership service credit for employment in a position covered by the retirement system in order to apply to purchase service credit.

(12) Unless otherwise required by law, if the total payments made within the time allowed to purchase credit is insufficient to purchase all the credit for which the member applied, proportional credit shall be allowed based on the ratio between the amount due for the entire period for which the member applied and the total amount of the payments applied to reduce the principal amount due.

(13) Members electing to reinstate or purchase credit may make payments in any amount and at any time during the period allowed for payment.

(14) A purchase of credit for Social Security covered employment pursuant to section 169.056.11, RSMo, shall be allowed only in a manner consistent with Title 26 of the United States Code and, in addition, shall be governed by the following provisions:

(A) The member must have five (5) years of creditable service and be vested with the retirement system prior to purchasing credit for Social Security covered employment pursuant to

section 169.056.11, RSMo;

(B) The retirement system shall allow the purchase of no more than five (5) years of credit for “nonqualified service” as that term is defined in section 415 of Title 26 of the United States Code if doing so would jeopardize the tax qualified status of the retirement system pursuant to the Internal Revenue Code and the retirement system determines that the provisions of section 415(n) of Title 26 of the United States Code apply to the purchase of such member’s purchase;

(C) The member must supply evidence satisfactory to the retirement system that the member is eligible to purchase credit for Social Security covered employment pursuant to

section 169.056.11, RSMo;

(D) The member must submit to the retirement system a detailed statement of the member’s employment history created by the Social Security Administration in a format satisfactory to the retirement system; and (E) The retirement system shall determine the amount of credit that may be purchased for Social Security covered employment pursuant to section 169.056.11, RSMo, based on the information provided pursuant to this section of this rule.

Amended: Filed Sept. 1, 2005, effective Feb. 28, 2006. Amended:

Filed June 30, 2011, effective Jan. 30, 2012. Amended: Filed April 30, 2014, effective Oct. 30, 2014. Amended: Filed Feb. 2, 2026, effective Aug. 30, 2026. *Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996, 1998, 2005, 2009, 2013, 2020.

History

• AUTHORITY: section 169.020, RSMo Supp. 2025. Original rule filed June 23, 1998, effective Jan. 30, 1999. Amended: Filed Oct. 25, 1999, effective April 30, 2000. Amended: Filed Aug. 21, 2000, effective Feb. 28, 2001. Amended: Filed Feb. 14, 2002, effective July 30, 2002. Amended: Filed Aug. 29, 2003, effective Feb. 29, 2004.

16 CSR 10-4.016 Withdrawals {#sec-16-csr-10-4.016 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-4.016}

PURPOSE: This rule sets forth the procedure for withdrawal of a member’s contributions, including interest, in accordance with the provisions of sections 169.035 and 169.050, RSMo and the restrictions for the purchase or reinstatement of creditable service with this retirement system for members who made elections under the provisions of sections 104.342 and 104.372, RSMo.

(1) If a member withdraws from the system, the member shall be paid the full amount due within sixty (60) days of the establishment of the withdrawal; provided, however, that a member may not make application for withdrawal of contributions until thirty (30) days have elapsed after termination of covered employment. See 16 CSR 10-6.080(1) for the nonteacher system.

(2) If a member who has withdrawn or has been refunded contributions and thereby forfeited creditable service again becomes a member of the system, and elects prior to retirement to reinstate all or a portion of the creditable service forfeited in accordance with 16 CSR 10-4.012 and 16 CSR 10-4.014, the relevant portion of the previous service shall be reinstated and the payments credited to the member’s accumulated contributions.

(3) Any member who elected under the provisions of section 104.342, RSMo to remain a member of the Public School Retirement System of Missouri and who elects to reinstate creditable service previously forfeited at withdrawal, to purchase credit for services in another Missouri retirement system or in another state, to purchase credit for services in the armed forces, or to purchase credit for a period of leave, shall be subject to the same legal and regulatory requirements as any other member, including a requirement to pay the amount due for that credit as prescribed by law and the rules of the board of trustees.

(4) No member who previously elected under the provisions of section 104.342 or 104.372, RSMo to secure creditable prior service with the Missouri State Employees’ Retirement System for creditable service previously forfeited at withdrawal from this retirement system may elect to reinstate that creditable service with this retirement system.

(5) A member who has made additional deposits under section 169.035, RSMo and who elects to withdraw the total of such deposits in accordance with the provisions of that section shall receive payment in full of the total amount due (including any interest authorized by law) within sixty (60) days of the date on which the application was filed.

History

• AUTHORITY: section 169.020, RSMo Supp. 1997. Original rule filed June 23, 1998, effective Jan. 30, 1999. Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996.

16 CSR 10-4.018 Uniformed Services Employment and Reemployment Rights Act {#sec-16-csr-10-4.018 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-4.018}

PURPOSE: This rule explains how the Uniformed Services Employment and Reemployment Rights Act (USERRA) applies to the retirement system.

(1) The following provisions shall apply when a member of the retirement system is reemployed by an employer included in the system pursuant to the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) and its successors:

(A) When a member applies to purchase USERRA leave, the system will require written confirmation from the member’s employer of the period covered and the salary that would apply, which will be included on the Application to Purchase Leave (application) to be submitted by the member;

(B) A period covered by USERRA will not be a break in service for purpose of termination of membership and will count toward vesting and retirement eligibility, but not toward benefit calculation unless the member elects to pay required contributions as provided in this regulation;

(C) A member may elect, within five (5) years of reemployment, to pay the system the employee contributions the member would have made, using the contribution rates and salary that would have applied during the period, as required by USERRA;

(D) Where the member has elected to pay employee contributions under USERRA, the employer reemploying the member is required under federal and state law to pay the contributions the employer would have paid, using the contribution rates and salary that would have applied during the period and interest on the contributions at the “purchase rate” (see 16 CSR 10-4.012(4)), with interest beginning to accrue the first day of the month following the month in which the member submits an application to the system;

(E) The employer shall pay the employer contributions and interest no later than the end of the school year following the year in which the employee files an election to make the employee contributions. Any employer contributions that are paid to the system, but for which the corresponding employee contributions are never paid, shall be credited back to the employer, plus interest at the assumed rate of return on invested funds of the system when the member retires, dies, or terminates membership with the system;

(F) Payment of employee contributions may be made without interest;

(G) Payment of employee contributions must be completed prior to the member’s retirement, termination of membership with the retirement system, or death. If the member fails to complete payment of the employee contributions during the period allowed, proportional credit shall be allowed based on the ratio between the amount due for the entire period and the total amount of the payments made and to the nearest oneone-hundred thousandth (0.00001) of one (1) year;

(H) The maximum creditable service that may be purchased pursuant to USERRA is five (5) years per membership; and (I) An application to purchase USERRA leave may not be filed after the member’s retirement, termination of membership in the system, or death.

(2) Any member who becomes disabled while on qualified military service pursuant to USERRA shall be treated as if they were teaching in a district included in the system and shall be eligible for disability retirement with the system provided that all other requirements for disability retirement, as set forth in

section 169.060, RSMo, and 16 CSR 10-5.020 are met.

(3) If a member, whose period of creditable service in districts included in the retirement system is two (2) years but less than five (5) years, dies a) while on qualified military service pursuant to USERRA, or b) as a result of an injury or sickness incurred while on qualified military service pursuant to USERRA and within one (1) year of the commencement of such injury or sickness, the certain survivors of the member may be eligible for benefits as set forth in section 169.075, RSMo, and 16 CSR 10-5.030, provided that all other eligibility requirements are met.

History

• AUTHORITY: section 169.020, RSMo Supp. 2013. Original rule filed April 30, 2014, effective Oct. 30, 2014. Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990,

16 CSR 10-4.020 Prior Service Credit {#sec-16-csr-10-4.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-4.020}

(Rescinded August 30, 2026)

Op. Atty. Gen. No. 134, Block (8-18-78). Senate Bill 906, 79th General Assembly, Second Session, pertaining to membership and prior service credit in the Public School Retirement System, does not authorize a reapplication for election by a member of the system to pay previous withdrawals or refunds to reinstate prior service credit.

History

• AUTHORITY: section 169.020, RSMo Supp. 1990. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Rescinded: Filed Feb. 2, 2026, effective Aug. 30, 2026.

16 CSR 10-4.022 Forms to be Used {#sec-16-csr-10-4.022 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-4.022}

PURPOSE: This rule provides for the orderly transmittal of data and information necessary for the administration of the retirement system.

(1) Applications for retirement allowances, disability benefits, withdrawals of funds, death benefits, service credit purchases, reinstatements and other matters concerning the administration of the retirement system shall be submitted on forms provided by the retirement system, and shall be filed with the executive director or the executive director’s designee.

History

• AUTHORITY: section 169.020, RSMo Supp. 1997. Original rule filed June 23, 1998, effective Jan. 30, 1999. Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996.

Chapter 5 Retirement, Options and Benefits

16 CSR 10-5.040 Calculation of Retirement Allowance for a Member With Services {#sec-16-csr-10-5.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-5.040}

16 CSR 10-5.050 Additional Benefits for Retirees, Beneficiaries and Members on 16 CSR 10-5.060 16 CSR 10-5.080 System of Missouri {#sec-16-csr-10-5.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-5.050}

16 CSR 10-5.010 Service Retirement {#sec-16-csr-10-5.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-5.010}

PURPOSE: This rule sets forth the procedures for the claiming and payment of service retirement benefits under sections 169.070 and 169.075, RSMo, and restrictions on employment as provided by

section 169.560, RSMo.

PUBLISHER’S NOTE: The secretary of state has determined that publication of the entire text of the material that is incorporated by reference as a portion of this rule would be unduly cumbersome or expensive. This material as incorporated by reference in this rule shall be maintained by the agency at its headquarters and shall be made available to the public for inspection and copying at no more than the actual cost of reproduction. This note applies only to the reference material. The entire text of the rule is printed here.

(1) A member qualifying for service retirement shall file a written application with the board of trustees on a form provided by the board before s/he can become eligible to receive retirement allowance payments. The application for service retirement must be filed no earlier than one (1) year (twelve (12) months) before the effective retirement date of the member. An incomplete application is void after six (6) months of being filed with the board of trustees.

(2) The earliest date on which service retirement may become effective is the first day of the calendar month following the calendar month in which the services of the member are terminated, or the first day of the calendar month following the filing of the Application for Service Retirement, whichever is later, except that the earliest date on which service retirement may become effective for a member retiring after receiving credit for a year of membership service shall be July 1, the first day of the fiscal year following the termination of services. The member must complete any changes to the application by the close of business on the day the member’s first monthly benefit is paid by the Public School Retirement System of Missouri.

Termination from employment covered by the retirement system prior to the effective date of retirement is required to be eligible for a retirement benefit. A member shall not be deemed to have terminated employment if the member is employed in any capacity by an employer covered by the retirement system or effective July 1, 2025, by a third party or independent contractor if such member is performing work Missouri Department of Elementary and Secondary Education within one (1) month after his or her effective date of retirement.

Effective July 1, 2016, a member shall not be deemed to have written or unwritten, for future employment in any capacity by an employer covered by the retirement system. Effective July 1, 2025, a member also shall not be deemed to have written or unwritten, for future employment with a third party or independent contractor if such member is performing work Missouri Department of Elementary and Secondary Education.

The member shall be required to repay any benefit payments paid if it is determined that the member did not terminate employment covered by the retirement system.

(3) The first retirement allowance, because of service retirement, shall be paid not later than the calendar month immediately following the month in which the application is approved. The first payment after the approval shall include any allowances which have accrued between the effective date of retirement and the date of the first payment.

(4) Except as provided in section (6), if a retired member receiving a retirement allowance returns to employment in a position covered by the retirement system, the retirement allowance shall cease, s/he shall become a new member of the retirement system and shall make contributions to the system.

Upon a subsequent termination of services as a teacher, payment of the previously determined retirement allowance shall be resumed.

(5) Except as provided in section (6), a retirement allowance shall not be paid a retired member during any month in which compensation is earned as specified in section 169.560, RSMo, provided that this rule shall not apply to employment with a state college, a state university, or any state agency.

(6) Part-time employment is any employment which is less than full-time. Temporary-substitute employment is any employment either in a position held by a regularly employed person who is temporarily absent or in a position which is temporarily vacant.

(A) A retiree receiving a retirement benefit from the Public School Retirement System of Missouri (PSRS) may be employed by an employer included in the system to serve on a parttime or temporary-substitute basis in any position that would Department of Elementary and Secondary Education (DESE), including substituting in a teaching position, or in any position at a community college included in the system not to exceed five hundred fifty (550) hours in any one (1) school year and through such employment may earn an amount not in excess of the compensation limit set forth in this rule and

section 169.560, RSMo, without a discontinuance of the retired member’s retirement allowance. The limit on compensation shall be determined as set forth in section 169.560, RSMo.

If the employer does not utilize a salary schedule, or if the position in question is not subject to the employer’s salary schedule, a retired member may earn up to fifty percent (50%) of the annual compensation paid to the person or persons who last held such position or positions, or may earn up to fifty percent (50%) of the limit set for the position by the school board of the employer which has been submitted and approved by the board of trustees of the retirement system.

The board of trustees may delegate this review and approval to the employees of the PSRS. If the position or positions did not previously exist, a retired member may earn up to fifty percent (50%) of the annual compensation payable for the position within the employer that is most comparable to the position filled by the retired member without exceeding the compensation limit. If such employment exceeds either the limitation on hours worked or the limitation on compensation, payment of benefits to the retired member may cease until the employment terminates or a new school year begins. If such employment exceeds either the limitation on hours worked or the limitation on compensation, the person shall repay the retirement systems the total amount earned in excess of the limit, or the entire amount of their monthly benefit for any month during which the limit was exceeded, whichever is less.

Any such payment, except for excess payments as a result of fraud by the retired member or any other person who received such payment, shall be considered de minimis if the amount of the excess payment is fifty ($50) dollars or less and shall not be collected. Effective July 1, 2025, if a person is retired from both PSRS and PEERS, the person is covered by the above provisions and the retirement system shall only recover the amount the person earned in excess of the PSRS limitations if the excess meets the above requirements.

(B) The provisions above shall apply to any person retired and currently receiving a retirement allowance under sections 169.010 to 169.141, RSMo, who is employed by a third party or is performing work as an independent contractor, if such person is performing work for an employer included in the retirement system as a temporary or long-term substitute teacher or in any position that would normally require that person to be duly certificated by the Missouri Department of Elementary and Secondary Education if such person was employed by the employer. The annual base to be used to calculate the earnings limit for a retiree working for a third party is the minimum salary for a teacher with a master’s degree and ten (10) years of experience in section 163.172, RSMo. The retirement system may require the employer, the third-party employer, the independent contractor, and the retiree, subject to this section, to provide documentation showing compliance with this section.

If such documentation is not provided, the retirement system may deem the retiree to have exceeded the limitations provided in this section.

(C) Effective July 1, 2022, and until June 30, 2030, pursuant to section 168.036.6, RSMo, and notwithstanding any other provisions to the contrary, any person retired and currently receiving a retirement benefit under sections 169.010 to 169.141, RSMo, other than for disability, may be employed to substitute teach on a part-time or temporary substitute basis by an employer included in the retirement system and for such work may exceed five hundred fifty (550) hours in any one (1) school year and may earn an amount in excess of the compensation limit set forth in subsection (6)(A) of this rule and section 169.560, RSMo, without a discontinuance of the retiree’s retirement allowance. This section shall also apply to work performed by PSRS retirees, other than disability retirees, who are employed to substitute teach by third parties or as independent contractors for employers included in the retirement system. For purposes of administering this section as applicable to PSRS retirees, to substitute teach shall mean to instruct or guide the studies of students in a teaching position which requires a DESE-issued certificate in place of a regularly employed teacher who is temporarily unavailable.

For community colleges, to substitute teach shall mean to instruct or guide the studies of students in a teaching position certified by the executive officer of the institution pursuant to

section 169.140, RSMo, in place of a regularly employed teacher who is temporarily unavailable.

(D) A retiree receiving a retirement benefit from PSRS may be employed by an employer included in that system in a position that does not normally require a person employed in that position to be duly certificated by the Department of Elementary and Secondary Education and through such employment may earn, beginning on August 28, 2023, and ending on June 30, 2028, up to one hundred and thirty-three percent (133%) of the annual earnings exemption amount applicable to a Social Security recipient before the calendar year of attainment of full retirement age under 20 CFR section 404.430, and after June 30, 2028, up to the annual earnings exemption amount applicable to a Social Security recipient before the calendar year of attainment of full retirement age under 20 CFR section 404.430, without a discontinuance of the retiree’s retirement allowance. The Social Security annual earnings exemption amount applied shall be the exemption amount in effect for the calendar year in which the school year begins. The employer shall contribute to the Public Education Employee Retirement System of Missouri (PEERS) at the rate set for that system on all salary as defined in section 169.010, RSMo, and 16 CSR 10-3.010(9) of the person so employed. Such employee shall not contribute on such earnings and shall earn no service credit in either system for such employment.

If such employment exceeds the limitation on compensation, the retiree’s retirement benefit from PSRS may cease until the employment terminates or a new school year begins, and such person shall become a member of and contribute to any retirement system described in this subsection if the person satisfies the retirement system’s membership eligibility requirements. A PSRS retiree who meets PSRS eligibility requirements after exceeding the limits set forth above shall not be eligible to elect membership in PEERS under section 169.712, RSMo. If such employment exceeds the limitation on compensation, the person shall repay the retirement systems the total amount earned in excess of the limit, or the entire amount of their monthly benefit for any month during which the limit was exceeded, whichever is less. Any such payment, except for excess payments as a result of fraud by the retired member or any other person who received such payment, shall be considered de minimis if the amount of the excess payment is fifty ($50) dollars or less and shall not be collected. The provisions of this subsection shall not apply to positions held by a PSRS retiree employed by a community college included in the system or an employer under section 169.130.4, RSMo. 20 CFR 404.430, dated May 19, 2005, is incorporated by reference in this rule as published by the National Archives in the Code of Federal Regulations and available at the National Archives, 700 Pennsylvania Ave. NW, Washington, DC 20408-0001 or at ecfr.gov. This rule does not incorporate any subsequent amendments or additions.

(E) This rule shall not apply to employment with a state college, a state university, or any state agency.

(F) The employer covered by PSRS, the third-party employer, the independent contractor, and the retiree shall maintain a log of all dates worked, hours worked, wage earned, and the employer. The employer covered by PSRS, the third-party employer, the independent contractor, and retiree shall provide a copy of the work log upon request of retirement system.

Employee Name:School Year:

Date WorkedHours WorkedWage EarnedEmployer The working after retirement limits set forth in section 169.560, RSMo, shall be applied on a pro rata basis as provided below to a retiree’s hours of work during the school year in which the retiree’s date of retirement is effective.

Effective date of retirement Hours allowed after retirement for school year July 1550 August 1504 September 1458 October 1413 November 1367 December 1321 January 1275 February 1229 March 1183 April 1138 May 192 June 10 The working after retirement limits set forth in section 169.560, RSMo, shall be applied on a pro rata basis as provided below to a retiree’s base salary to determine the retiree’s earnings limit during the school year in which the retiree’s date of retirement is effective.

Effective date of retirement Percentage of base salary allowed after retirement for school year July 150% August 146% September 142% October 138% November 133% December 129% January 125% February 121% March 117% April 113% May 18% June 10 (7) Effective July 1, 2015, for any employment teaching at a community college included in the system, each credit hour taught by a retired member will be the equivalent of thirty (30) hours for the purposes of this rule and section 169.560, RSMo, regardless of the number of hours actually worked by the retired member related to the course(s) taught. For any said course(s) taught during summer session, all hours for said course(s) shall be counted as having occurred during the school year in which the course(s) commence. Any hours worked performing additional duties for a community college not related to said course(s) for which a retired member receives compensation above and beyond that received for teaching said course(s) shall be counted on an hour-by-hour

basis for the purposes of this rule and section 169.560, RSMo.

(8) For purposes of applying the provisions of section 169.560, RSMo, only, no state college, state university, or state agency shall be considered to be a district, employer, or public school as those terms are defined in section 169.010, RSMo. Any retired member who is employed by a state college, a state university, or any state agency shall not be subject to the requirements and restrictions of section 169.560, RSMo.

(9) Any person who is receiving or has received a retirement allowance from the system, other than a disability retirement allowance, who returns to employment in a position covered by the system shall undertake such employment under a new and separate membership in the system.

(A) Such person shall be eligible for a subsequent retirement allowance after one (1) year of creditable service under the new membership in the system. Such subsequent retirement allowance shall be separate and distinct from such person’s previous retirement allowance.

(B) After earning at least one (1) year of creditable service and upon termination of employment under the subsequent membership with the system, such person may: 1) withdraw from the system and receive a refund of the person’s contributions made during the subsequent membership and interest credited thereon; 2) apply for a subsequent retirement allowance; or 3) leave the contributions with the system.

(C) Such person shall not receive a retirement allowance for any previous membership service while the person is earning creditable service under a subsequent membership with the (D) The minimum benefit amounts provided in section 169.070.17, RSMo, shall not apply to any retirement allowance other than such person’s initial retirement allowance provided by the system.

(E) All previous years of creditable service, not otherwise forfeited, will be considered to determine the formula factor to be used in calculating the subsequent retirement allowance.

(10) For the purpose of determining eligibility for retirement as a result of the sum of a member’s age and years of creditable service equaling eighty (80) years or more, the member’s age shall be determined by adding the member’s age on the date of his or her most recent birthday and the partial year following the member’s most recent birthday. Such partial year shall be determined by converting the member’s age to the nearest day into a number rounded to the nearest hundred-thousandth.

(11) A member electing Option 2, Option 3, or Option 4 in his/her application for service retirement shall furnish proof of date of birth of the person nominated to receive the survivorship payments.

(12) The member electing Option 2, Option 3, or Option 4 in his/her application for service retirement shall indicate the relationship establishing an insurable interest in his/her life for the person nominated and, if requested by the board, shall furnish evidence of the existence of the insurable interest. An “insurable interest” shall be considered to exist because of the relationship to a member of a wife, husband, father, mother, child (including a stepchild or adopted child), or any other person who has a financial interest in the continued life of the member or who is dependent upon the member for all or part of his/her support.

(13) Any member retiring under the provisions of section 169.563, RSMo, shall have the same rights of retirement benefit plan election as a member retiring under section 169.070, RSMo. Further, the surviving spouse of any member who dies prior to retirement and while eligible to retire under section 169.563, RSMo, shall have the same survivorship benefit rights as provided under section 169.070, RSMo.

(14) A member who has made additional deposits with the system will, upon retirement, receive an addition to the retirement allowance provided for in section 169.070, RSMo, unless s/he elects to withdraw his/her accumulated deposits without interest.

(15) The provisions of subsection 15 of section 169.070, RSMo, shall be applicable to retirement allowance payments made on September 30, 1987, and thereafter. In determining any increase in benefits allowable under subsection 15 to those retirees receiving benefits under section 169.070.9(4), RSMo, the “retirement allowance” shall be deemed to be the amount which would have been payable had the allowance not been reduced to two-thirds (2/3) as provided in section 169.070.9(4), (16) Any actuarial adjustment to a retirement allowance payment made because of the nomination of a successor beneficiary as provided in section 169.141, RSMo, shall take effect in the month a properly completed nomination of successor beneficiary form is received by the Retirement System or the month of the retiree’s marriage to the successor beneficiary, whichever occurs later. The nomination of a successor beneficiary shall be effective immediately upon receipt by the Retirement System of the properly completed nomination of successor beneficiary form or the date of the retiree’s marriage to the successor beneficiary, whichever occurs later. Effective August 28, 2017, the properly completed nomination of a successor beneficiary form submitted pursuant to section 169.141, RSMo, must be received by the Retirement System within one (1) year of remarriage of the retirement member and the new spouse.

(17) The effective date of any monthly benefit to a service retiree shall be the first day of the calendar month following the event establishing eligibility for the benefit, assuming all other requirements of the law and rules of the board of trustees have been met. Monthly benefit payments shall be made on the last day of each calendar month and shall be only for complete months. The initial payment shall include all benefits accrued since the effective date.

(18) Pursuant to section 169.596, RSMo, a person receiving a retirement benefit from the Public School Retirement System of Missouri (PSRS) may teach up to full-time for no more than fortyeight (48) months for a PSRS-covered school district without a suspension of his or her retirement benefit provided that such school district certifies that it has met the requirements set forth in section 169.596, RSMo, and provided that such school district does not exceed the limit on the number of PSRS retirees that may be hired pursuant to section 169.596, RSMo.

(A) As used in section 169.596, RSMo, “teacher” shall have the same definition as provided in section 169.010(17), RSMo.

(B) As used in section 169.596, RSMo, “early retirement incentive” shall have the same definition as “consideration for agreeing to terminate employment” provided in 16 CSR 10- 3.010(9)(B)6., except that it shall not include retirement notice or separation notice incentives of total value of five thousand dollars ($5,000) or less for providing notice of intent to retire or separate employment.

(C) As used in section 169.596, RSMo, “teach” shall mean to be employed in any position for a school district covered by PSRS.

(D) The school district shall notify PSRS in a manner acceptable to PSRS of the school district’s intent to hire a PSRS retiree under section 169.596, RSMo, prior to the first date of such employment.

(E) A school district hiring a PSRS retiree under section 169.596, RSMo, shall certify to PSRS through the Online Automated System Integrated Solution (OASIS) or in another manner acceptable to PSRS that— 1. It has met the requirements of section 169.596, RSMo; and 2. It has not exceeded the limit on the number of PSRS retirees it may hire under section 169.596, RSMo.

(19) If the designated joint and survivor beneficiary of a retiree who elected Option 2, 3, or 4 dies before the retired member, the retired member’s retirement allowance will be increased to the amount the retired member would be receiving had the retired member elected Option 1. The increase in retirement allowance shall be effective the month of the beneficiary’s death. If the retired member passes away before the increase in his or her benefit can be paid to him or her, such payment shall not be made if all of the required documents have not been provided for approval to PSRS.

(20) Any member receiving a retirement allowance from the Public School Retirement System of Missouri who elected a reduced retirement allowance under subsection 3 of section 169.070, RSMo, who, at the time of that election, named his or her spouse as the nominated beneficiary may have the retirement allowance increased to the amount the retired member would be receiving had the retired member elected Option 1 under the following circumstances:

(A) Where the marriage of the retired member and the nominated spouse was dissolved on or after September 1, 2017, the dissolution decree must clearly provide for sole retention by the retired member of all rights in the retirement allowance to the satisfaction of the Public School Retirement System;

(B) Where the marriage of the retired member and the nominated spouse was dissolved prior to September 1, 2017— 1. If the dissolution decree clearly provides for sole retention by the retired member of all rights in the retirement allowance to the satisfaction of the Public School Retirement System, the parties must either obtain an amended or modified dissolution decree after September 1, 2017, that provides for the immediate removal of the nominated spouse, or the nominated spouse must sign a notarized statement on a form designated by the Public School Retirement System consenting to his or her immediate removal as the nominated beneficiary and disclaiming all rights to future benefits; and 2. If the dissolution decree does not clearly provide for sole retention by the retired member of all rights in the retirement allowance to the satisfaction of the Public School Retirement System, the parties must obtain an amended or modified dissolution decree after September 1, 2017, which provides for sole retention by the retired member of all rights in the retirement allowance;

(C) The retired member and the nominated spouse must have been married at the time of the election of the reduced retirement allowance under subsection 3 of section 169.070, RSMo;

(D) In order to receive the increased retirement allowance, a retired member who elected a term certain plan under subsection 3 of section 169.070, RSMo, must have named his or her spouse as the primary beneficiary at the time of retirement.

The increased retirement allowance shall continue for the remainder of the retired member’s lifetime and no provisions of the term certain plan shall continue to apply to the retired member. All beneficiaries nominated by the retired member under the term certain plan shall be void, and the retired member must name new beneficiaries for any accumulated contributions payable upon the retired member’s death. The retired member shall not be eligible to nominate a new spouse pursuant to section 169.141, RSMo; and (E) Any such increase in the retirement allowance shall be effective upon the receipt of an application for such increase, including the nominated spouse’s consent and disclaimer form, if required, and a certified copy of the decree of dissolution (and separation agreement, if applicable) that meets the requirements of this section. The increased retirement allowance will be paid prospectively only after receipt of all of the aforementioned documents. No retroactive benefits will be paid.

Filed Sept. 10, 1987, effective Jan. 29, 1988. Emergency amendment filed Dec. 29, 1987, effective Jan. 8, 1988, expired April 27, 1988.

Amended: Filed Dec. 29, 1987, effective May 26, 1988. Emergency amendment filed Aug. 24, 1988, effective Sept. 3, 1988, expired Jan. 1, 1989. Amended: Filed Aug. 24, 1988, effective Dec. 29, 1988.

Emergency amendment filed Dec. 20, 1989, effective Dec. 30, 1989, expired April 29, 1990. Amended: Filed Dec. 20, 1989, effective April 12, 1990. Amended: Filed Nov. 8, 1991, effective March 9, 1992.

Amended: Filed April 29, 1993, effective July 1, 1994. Amended:

Filed June 28, 1993, effective Dec. 9, 1993. Amended: Filed Oct. 29, 1993, effective May 9, 1994. Amended: Filed July 31, 1995, effective Feb. 25, 1996. Amended: Filed Feb. 26, 1996, effective Aug. 30, 1996. Amended: Filed Aug. 9, 1999, effective Feb. 29, 2000.

Amended: Filed Aug. 29, 2003, effective Feb. 29, 2004. Amended:

Filed Nov. 1, 2006, effective April 30, 2007. Amended: Filed Jan. 4, 2010, effective July 1, 2010. Amended: Filed July 20, 2010, effective Jan. 30, 2011. Amended: Filed July 2, 2012, effective Dec. 30, 2012.

Amended: Filed June 24, 2013, effective Jan. 30, 2014. Amended:

Filed Dec. 9, 2014, effective June 30, 2015. Amended: Filed April 14, 2015, effective Oct. 30, 2015. Amended: Filed Sept. 6, 2017, effective March 30, 2018. Amended: Filed Jan. 4, 2019, effective July 30, 2019. Amended: Filed Sept. 23, 2019, effective March 30, 2020. ** Amended: Filed July 19, 2022, effective Jan. 30, 2023. Amended:

Filed Feb. 1, 2024, effective Aug. 30, 2024. Amended: Filed Oct. 2, 2024, effective April 30, 2025. Amended: Filed Feb. 2, 2026, *Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, **Pursuant to Executive Order 21-09, 16 CSR 10-5.010, subsections (6)(A), (6)(C), and (6)(E) was suspended from August 7, 2020 through December 31, 2021.

History

• AUTHORITY: section 169.020, RSMo Supp. 2025. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed June 10, 1980, effective Sept. 15, 1980. Emergency amendment filed Sept. 10, 1987, effective Sept. 20, 1987, expired Jan. 18, 1988. Amended:

16 CSR 10-5.020 Disability Retirement {#sec-16-csr-10-5.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-5.020}

PURPOSE: This rule provides the procedure for claiming a disability benefit as authorized in sections 169.060, 169.070, and 169.075, (1) A member claiming disability retirement must file an application for retirement with the board of trustees on a form provided by the board. The application for disability retirement must be filed no later than one (1) year (twelve (12) months) after the member becomes disabled.

(2) The board of trustees shall designate one (1) or more medical advisers whose duties shall be to review and determine eligibility for all disability retirement applicants, including assigning physicians and/or vocational specialists for examinations and reports, when necessary. The board of trustees shall pay the fees of the assigned examining physicians and/or vocational specialists and shall pay the medical advisers a fee for each application. The medical advisers shall report on their findings and the findings of the examining physicians and/or vocational specialists, if applicable, and the board of trustees or designated staff shall act on these findings.

(3) Disability, as a basis for retirement, shall consist of a physical and/or mental incapacity that renders the member incapable of earning a livelihood in any occupation and shall be of such a nature to warrant an assumption that it will be permanent.

(4) As a basis for making an initial disability determination, earning a livelihood in any occupation shall mean that the member must be able to engage in a gainful occupation for which the member is reasonably qualified by education, training, and experience. A gainful occupation is one that replaces not less than seventy-five percent (75%) of the average of the member’s last three (3) years of salary and is reasonably found in the member’s Metropolitan Statistical Area (MSA) or Balance of State (BOS) area as established by the United States Bureau of Labor Statistics.

(5) In order to warrant an assumption that the disability is permanent, the medical advisers and/or the examining physicians must determine that the disabling condition is likely to persist for at least twelve (12) months. The medical advisers and/or the examining physicians shall require that the member’s disability be reviewed on a regular basis unless and until a determination can be made that the member’s disabling condition will continue until the member reaches age sixty (60). Such review may consist of submission of regular Certification of Disability Status forms as completed by the member’s physician or the member may be required to obtain periodic examinations by physicians selected and paid by the board, provided there shall not be more than two (2) examinations in any year.

(6) The earliest date on which disability retirement may become effective is the first day of the calendar month following the calendar month in which the services of the member are terminated, or the first day of the month following the month in which the claim is approved, whichever is later, except that the earliest date on which disability retirement may become effective for a member retiring after receiving credit for a year of membership service shall be July 1, the first day of the school year following the termination of services. Termination from employment covered by the retirement system prior to the effective date of disability retirement is required to be eligible for a disability retirement benefit. A member shall not be deemed to have terminated employment if the member is employed in any capacity by an employer covered by the retirement system or by a third party or independent contractor if such member is performing work in a district included in the retirement system as a temporary or long-term substitute teacher or in any position that would normally require that person to be duly certificated by the Missouri Department of Elementary and Secondary Education within one (1) month after his or her effective date of retirement. A member shall not be deemed to have terminated employment if, prior to receipt of his or her first benefit payment, the member reaches an agreement, whether written or unwritten, for future employment in any capacity by an employer covered by the retirement system. A member also shall not be deemed to have written or unwritten, for future employment with a third party or independent contractor if such member is performing work Missouri Department of Elementary and Secondary Education.

The member shall be required to repay any benefit payments paid if it is determined that the member did not terminate employment covered by the retirement system.

(7) The first payment after approval shall include any benefits which have accrued between the date of disability and the date of the first payment, provided, however, that benefits shall not accrue for more than sixty (60) days prior to the date of filing the application.

(8) Any member who is receiving a disability retirement allowance from the retirement system and who has attained age sixty (60) may be employed in any capacity for, and receive income of any amount from, any employer except a school district included in the retirement system. Any such member may be employed in a district included in the retirement system without a discontinuance of the retirement allowance if such employment does not exceed the limitations set forth in section 169.560, RSMo, and 16 CSR 10-5.010(6). Pursuant to section 169.560, RSMo, the limitations apply to disability retirees over age sixty (60) who are employed by a third party or as an independent contractor, if such disability retiree is performing work in a district included in the retirement system as a temporary or long-term substitute teacher or in any other position that would normally require that person to be duly certificated under the laws governing the certification of teachers in Missouri if such person was employed by the district.

(9) Any member who is receiving a disability retirement allowance from the retirement system and who has not attained age sixty (60) may not be employed for any employer the compensation for which employment would constitute a livelihood and continue to receive the disability retirement allowance. Such member working for an employer covered by the retirement system shall not contribute on such earnings and shall earn no service credit for such employment. The board of trustees will determine that a member who has been approved for disability retirement and is receiving a disability retirement allowance is earning a livelihood for any given year when, not including the member’s disability retirement allowance, the member earns more than twelve (12) times the Substantial Gainful Activity monthly limit for non-blind Social Security Disability Insurance recipients for that year. Income is earned for purposes of this section when it is received as a result of wages including bonuses, commissions, severance pay, or is net earnings from self-employment. Investment income, pensions, capital gains, legal settlements or judgments, rental income that is not a part of self-employment (e.g., someone who is in the business of renting property), support or alimony payments, and inheritances are some examples of unearned income which would not count toward the earnings limit. The recipient of disability retirement benefits who has not attained age sixty (60) shall be required to submit an annual verification of income and may be required to submit tax returns, W-2 forms, paystubs, and other forms of documentation as evidence of continued eligibility for disability retirement.

(10) If the member fails to provide the board of trustees with the completed Certification of Disability Status form or obtain a periodic examination as required by section (5), fails to provide the income verification as required by section (9), or earns a livelihood in excess of the limits set forth in section (9), the member’s disability benefit shall be suspended until such certification of the member’s continued disability can be made or until the member reaches age sixty (60).

(11) A recipient of disability benefits may make a written request to the board of trustees to return to full-time or parttime employment on a trial basis. The written request shall include the proposed employer and the proposed start date of employment. The written request shall then either be approved or denied by the board of trustees. If the request is approved, the recipient’s disability benefit shall be placed on hold by the board of trustees for the duration of the trial period, which is not to exceed twelve (12) calendar months. If the recipient is unable to complete his or her trial basis employment period, the recipient must provide written documentation to the board of trustees stating that he or she is not able to complete the trial period. The board of trustees may require the recipient to again submit to a periodic examination by physicians selected by the board of trustees, to determine if the recipient remains incapable of earning a livelihood in any occupation. If determined to still be incapable of earning a livelihood in any occupation, the recipient shall again be considered a disability retiree and receive a disability retirement benefit without resubmitting an Application for Disability Retirement; any contributions paid to the retirement system by the recipient and his or her employer during the incomplete trial basis employment period will be refunded to the employer, which shall then refund its employee for any employee-paid contributions. The recipient shall receive no additional service credit for the incomplete trial basis employment period. If the recipient does successfully complete his or her trial basis employment, his or her disability retirement will be terminated and his or her membership status as of the date of the member’s disability retirement shall be restored; any contributions paid by the recipient and his or her employer to the retirement system during the trial

basis employment period will be retained by the retirement system and applied to the member account as payment toward any disability benefits paid during the member’s retirement.

The recipient will be granted service credit for the trial basis employment period. In no event shall the recipient receive a benefit payment in the same calendar month in which the recipient either works for his or her trial basis employer or receives service credit.

(12) Upon the death of a disability retiree, his or her beneficiary is entitled to the same benefits as the beneficiary of a member who dies while employed in a district included in the retirement system as outlined under sections 169.070 and 169.075, (13) When a disability retiree reaches the age of sixty (60), the retiree’s retirement will be considered a service retirement rather than a disability retirement and the applicable service retirement regulations shall apply.

Amended: Filed July 31, 1995, effective Feb. 25, 1996. Amended:

Filed Aug. 9, 1999, effective Feb. 29, 2000. Amended: Filed Sept. 1, 2005, effective Feb. 28, 2006. Amended: Filed Jan. 4, 2010, effective July 1, 2010. Amended: Filed Feb. 15, 2013, effective July 30, 2013.

Amended: Filed May 20, 2020, effective Nov. 30, 2020. Amended:

Filed May 5, 2022, effective Nov. 30, 2022. Amended: Filed Oct. 2, 2024, effective April 30, 2025. Amended: Filed Feb. 2, 2026, *Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990,

History

• AUTHORITY: section 169.020, RSMo Supp. 2025. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Aug. 11, 1977, effective Nov. 15, 1977. Amended: Filed Aug. 14, 1989, effective Nov. 11, 1989. Amended: Filed April 13, 1994, effective Sept. 30, 1994.

16 CSR 10-5.030 Beneficiary {#sec-16-csr-10-5.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-5.030}

PURPOSE: This rule sets forth the procedure for naming beneficiaries and their eligibility as provided by sections 169.070 and 169.075, RSMo.

(1) Each member may designate a beneficiary and contingent beneficiaries by filing with the retirement system a form furnished by the board for this purpose. If a member fails to designate a beneficiary, the beneficiary shall be determined pursuant to section 169.076, RSMo.

(2) A member may change a beneficiary(ies) at any time prior to retirement by filing a request for change with the board of trustees on a form furnished by the board for this purpose.

(3) Accumulated contributions of a deceased member due a beneficiary or estate upon the death of a member shall be paid within sixty (60) days of the establishment of the claim.

If the beneficiary is a minor, payment shall be made to the conservator of the minor appointed by the court after the filing of a certified copy of the court order making the appointment or to the custodian designated under the Missouri Transfers to Minors Law, upon receipt of appropriate documentation.

(4) Upon the death of a member or retiree, payments shall be made as set forth below.

(A) The designated beneficiary of a deceased member prior to retirement shall be entitled to receive payment of the accumulated contributions of the deceased member if an alternate benefit is not elected by the beneficiary. If the member fails to designate a beneficiary on the form provided, if the beneficiary designation form on file is deemed invalid by operation of section 169.076.2., RSMo, or if no beneficiary designated on the form provided survives the member, the benefit shall be paid in accordance with section 169.076, RSMo.

(B) The designated beneficiary of a deceased retiree who retired before January 1, 2012, and elected Option 1 at retirement shall be entitled to receive any balance of the deceased retiree’s accumulated contributions in excess of the total retirement allowances paid. If the retiree fails to designate a beneficiary on the form provided or if no beneficiary designated on the form provided survives the member, the benefit shall be paid in accordance with section 169.070.4., RSMo.

(C) All members retiring on or after January 1, 2012, who elect Option 1 must designate a beneficiary at or after the time of their retirement and any beneficiary designation made prior to the member’s retirement shall be deemed void at the time of their retirement. Any beneficiary designated at or after retirement by a retiree electing Option 1 shall, upon the retiree’s death, be entitled to receive any balance of the deceased retiree’s accumulated contributions in excess of the total retirement allowances paid. If the retiree fails to designate a beneficiary at or after retirement on the form provided or if no beneficiary designated on the form provided survives the member, the benefit shall be paid in accordance with section 169.070.4., RSMo.

(D) If both a retiree who elected Option 2, 3, or 4 and the designated joint survivor under the option are deceased, any existing balance of the deceased retiree’s accumulated contributions in excess of the total retirement allowances paid to the retiree and to the joint survivor shall be paid to the beneficiary designated for that purpose. If the retiree fails to designate a beneficiary on the form provided or if no beneficiary designated on the form provided survives the member, the benefit shall be paid in accordance with section 169.070.4., RSMo.

(E) No payment of accumulated contributions shall be made to an estate except through the personal representative who has been legally qualified and who shall file a certified copy of the appointment; except, that in cases where the court does not appoint a personal representative, payment shall be made upon order of the court to the person(s) designated by the court, or in the absence of court order, the system may make payment to a surviving heir if all known surviving heirs sign an Indemnity Agreement and file this agreement with the board of trustees prior to the payment where such agreement would adequately protect the system; or payment may be made in accordance with the provisions of section 473.097, RSMo, relating to small estates.

(5) Payments due a beneficiary of a deceased service retiree under Option 2, 3, 4, 5, or 6 shall commence with the month following the month in which the retiree dies. Payments due a beneficiary under Option 2, 3, or 4 shall cease with the payment at the end of the month in which the death of the beneficiary occurs. Under Options 5 and 6, if the retiree dies prior to receiving one hundred twenty (120) or sixty (60) monthly payments, respectively, the remainder of such monthly payments shall be paid to the retiree’s primary beneficiary. If the primary beneficiary dies prior to receiving the remainder of the one hundred twenty (120) or sixty (60) monthly payments under Option 5 or 6, respectively, the remainder of such monthly payments shall be paid to the retiree’s first contingent beneficiary. If the first contingent beneficiary dies prior to receiving the remainder of the one hundred twenty (120) or sixty (60) monthly payments under Option 5 or 6, respectively, the remainder of such monthly payments shall be paid to the retiree’s second contingent beneficiary. If there is no primary or contingent beneficiary who survives the retiree for the remainder of the one hundred twenty (120) or sixty (60) monthly payments under Option 5 or 6, respectively, the reserve of the remainder of such payments shall be paid in accordance with section 169.070.3.(1), RSMo.

(6) A beneficiary who is eligible to receive benefits as provided for in section 169.075, RSMo, in lieu of the other benefits payable at death of the member or disability retiree must elect to receive these benefits in writing on a form provided by the board of trustees and before the date the first payment would begin to accrue, except that an election made within one (1) year of the death of the member or disability retiree may be effective from the first of the month following the event which establishes eligibility for the benefits. An election may not be changed after a payment has been made. No beneficiary shall be eligible to receive benefits pursuant to section 169.075, RSMo, after a member’s initial retirement even in the event of the previously retired member’s death during a subsequent membership with the system.

(7) A beneficiary electing to receive benefits under section 169.075, RSMo, at the time of the election shall furnish to the board of trustees upon forms provided by the board the information necessary to determine the eligibility of the beneficiary to receive the benefits; and proof of date of birth of the beneficiary or dependents, if any, shall be furnished before benefits are paid.

(8) Benefits payable because of an election provided for in

section 169.075, RSMo, shall accrue from the first day of the month following the date on which the beneficiary becomes eligible for the benefits. The monthly benefit payment amounts shall be those provided under the law in effect at the death of the member or disability retiree. Such payments shall be made until the age provided under current law.

(9) Payments due a survivor shall cease with the last monthly payment prior to the event terminating eligibility for such payments except when the terminating event is the death of the survivor, in which case payments shall cease with the payment made at the end of the month in which death occurs.

(10) If the survivor receiving benefits is a dependent, unmarried, disabled child of a member who dies before retirement, the following applies:

(A) If the surviving spouse is the designated beneficiary, the child will be considered as any other child until s/he has become age eighteen (18); s/he will be considered as any other child until becoming age twenty-four (24) if s/he continues in school on a full-time basis; s/he will become eligible for a monthly benefit as a disabled, unmarried child upon becoming age eighteen (18) or twenty-four (24) and will receive this allowance each month as long as s/he remains eligible; the surviving spouse will be returned to the roll to receive the statutory benefit upon becoming sixty (60) years of age, if eligible;

(B) If a child is the designated primary beneficiary, the benefits prior to attainment of age eighteen (18), or twentyfour (24) if the child is enrolled in school on a full-time basis and after age eighteen (18) for the disabled child, will be in accordance with subsection 4 of section 169.075, RSMo, and the monthly payment will be continued as long as the disabled child is eligible;

(C) In either subsection (10)(A) or (B) of this rule, if there is no eligible child of the deceased member under age eighteen (18), or twenty-four (24) if the child is enrolled in school on a fulltime basis except the disabled child who would no longer be eligible were it not for the disability, the monthly payment for the disabled child will be paid as long as s/he remains eligible; and the surviving spouse will not be excluded from a benefit upon attainment of age sixty (60) because of the eligibility of the surviving dependent child; and (D) A child eligible under section 169.075.3., RSMo, who has attained age eighteen (18), and for whom the monthly allowance has been paid, will be eligible to receive the benefit during the three (3) summer months of June, July, and August if s/he was enrolled in school on a full-time basis in the period immediately preceding these summer months and plans to be in attendance during the next regular term.

The same interpretation will apply if the surviving dependent is receiving an allowance under section 169.075.4., RSMo. A qualified dependent under this section includes a child who is disabled prior to the attainment of age eighteen (18) because of mental or physical impairment which renders the child unable to engage in substantial gainful activity, and which disability continues after the child has attained age eighteen (18).

(11) Payments which are to be made because of a surviving dependent unmarried child(ren) as provided in section 169.075, RSMo, shall be made in accordance with court orders.

(12) Option 2 benefits payable under section 169.070, RSMo, to a beneficiary of a member or a disability retiree who dies prior to becoming retired on service retirement shall accrue as follows:

(A) If the beneficiary elects to receive an immediate benefit, then the benefit shall be payable the first day of the month following the death of the member or disability retiree. If the bene ficiary elects to receive a deferred benefit to begin when the member or disability retiree would have been eligible to receive a retirement allowance under section 169.070.1. or 2., RSMo, then the benefit shall be payable the first day of the month following the event which would have established the eligibility for such retirement allowance. If the beneficiary elects to receive a deferred benefit to begin when the member or disability retiree would first have been eligible to receive an actuarial equivalent of a retirement allowance, then the benefit shall be payable the first day of the month following the event which would have established eligibility for the actuarial equivalent.

(B) The benefits payable shall be those provided under the law in effect at the date the payments begin. Any actuarial equivalent factors applied in the benefit calculation shall be those in effect at the time benefit payments begin.

(C) The election by the beneficiary for Option 2 benefits must be made before the date the first payment would begin to accrue, except that an elec tion made within one (1) year of the death of the member or disability retiree may be effective from the first of the month following the event which established eligibility for the retirement allowance. An election may not be changed after a payment has been made.

(D) Option 2 benefits payable pursuant to section 169.070, RSMo, to a beneficiary of a member or a disability retiree who dies prior to becoming retired on service retirement shall be paid only to a sole beneficiary who had an insurable interest in the life of the member or disability retiree on the date of death.

An “insurable interest” shall be considered to exist because of the relationship to a member of a wife, husband, father, mother, child (including a stepchild or adopted child), or any other person who has a financial interest in the continued life of the member or who is dependent upon the member for all or part of his or her support.

(13) The five thousand dollar ($5,000) death benefit payable pursuant to section 169.070.20., RSMo, shall be payable to the beneficiary designated by the member to receive such benefit. If the member fails to designate a beneficiary on the form provided or if no beneficiary designated on the form provided survives the member, the death benefit shall be paid in accordance with section 169.070.21., RSMo.

(14) Proof of the death of the member or beneficiary is required before any benefits, including, but not limited to, accumulated contributions are paid to an estate or other beneficiary. Proof of death shall be established by submission of an original or a certified copy of a death certificate issued by the authority of the governmental entity responsible for issuing such certificates. Other documentation, including, but not limited to, an appropriate court order may be submitted for evaluation if it is not possible to obtain a death certificate.

(15) Pursuant to section 169.076.2, RSMo, the member’s marriage, divorce, withdrawal of accumulated contributions, or the birth of the member’s child, or the member’s adoption of a child, shall result in an automatic revocation of the member’s previous designation in its entirety only if such event occurred on or after August 28, 2005, and before the member’s effective service retirement date.

(16) If a member’s child eligible to receive a benefit pursuant to section 169.075, RSMo, due to the application of section 169.076.1., RSMo, elects to receive the member’s accumulated contributions in lieu of benefits under section 169.075, RSMo, the accumulated contributions shall be distributed to all surviving children, regardless of their eligibility for benefits pursuant to section 169.075, RSMo, in equal shares pursuant to

section 169.070.5., RSMo. However, if the application of section 169.076, RSMo, is not required due to the member having a valid nomination of beneficiary form filed with the system, then the member’s accumulated contributions, if chosen by the named beneficiary or beneficiaries, shall be distributed according to such nomination of beneficiary form.

Filed Oct. 29, 1993, effective May 9, 1994. Amended: Filed June 15, 1994, effective Nov. 30, 1994. Amended: Filed July 31, 1995, effective Feb. 25, 1996. Amended: Filed Dec. 12, 1996, effective June 30, 1997. Amended: Filed Oct. 15, 1997, effective April 30, 1998.

Amended: Filed Aug. 10, 1998, effective Feb. 28, 1999. Amended:

Filed Aug. 9, 1999, effective Feb. 29, 2000. Amended: Filed Dec. 15, 2000, effective June 30, 2001. Amended: Filed June 7, 2001, effective Dec. 30, 2001. Amended: Filed Sept. 1, 2005, effective Feb. 28, 2006. Amended: Filed Nov. 1, 2005, effective April 30, 2006.

Amended: Filed Dec. 19, 2011, effective June 30, 2012. Amended:

Filed Feb. 15, 2013, effective July 30, 2013. Amended: Filed April 30, 2014, effective Oct. 30, 2014. *Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996, 1998, 2005, 2009.

Op. Atty. Gen. No. 163, Black (10-20-77). Under the 1977 amendments to section 169.070, RSMo, a member of the Public School Retirement System of Missouri having twenty-five (25) years of creditable service, but being less than age sixty, may retire and draw an actuarially reduced retirement allowance. Also, if such a member dies after gaining twenty-five years or more creditable service before retirement, his/her spouse if named as beneficiary may receive either survivorship benefits or payment of the member’s accumulated contributions.

History

• AUTHORITY: section 169.020, RSMo Supp. 2013. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Aug. 11, 1977, effective Nov. 15, 1977. Emergency amendment filed Oct. 29, 1993, effective Nov. 8, 1993, expired March 7, 1994. Amended:

16 CSR 10-5.035 Calculation of Benefits Under Social Security Offset {#sec-16-csr-10-5.035 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-5.035}

PURPOSE: This rule complies with the provisions of 104.342.7(2), RSMo requiring an offset of the Public School Retirement System benefit for Social Security benefits accrued after 1989, for employees of the Department of Elementary and Secondary Education.

PUBLISHER’S NOTE: The secretary of state has determined that the publication of the entire text of the material which is incorporated by reference as a portion of this rule would be unduly cumbersome or expensive. Therefore, the material which is so incorporated is on file with the agency who filed this rule, and with the Office of the Secretary of State. Any interested person may view this material at either agency’s headquarters or the same will be made available at the Office of the Secretary of State at a cost not to exceed actual cost of copy reproduction. The entire text of the

rule is printed here. This note refers only to the incorporated by reference material.

(1) The offset amount will be determined using the maximum offset allowance defined in the Internal Revenue Code Section 401(1) and related regulations. The computed Public School Retirement System (PSRS) regular retirement benefit will be reduced by the offset amount, effective with the month of first eligibility for Social Security benefits after PSRS retirement.

(2) The PSRS benefit will not be reduced if the retiree certifies 1) ineligibility for Social Security benefits because of insufficient coverage, or 2) that Social Security benefit payments have not yet commenced. Periodic recertification will be required.

The retiree shall notify the system immediately upon commencement of Social Security benefit payments.

(3) The retiree shall have the opportunity to demonstrate that the Social Security benefit payable is less than the maximum offset allowance. In such case, the regular retirement benefit will be reduced by the actual Social Security benefit payable.

(4) Once the offset has been applied, each future cost-of-living adjustment will be based on the then-current benefit payable.

History

• AUTHORITY: section 169.020, RSMo 1994. Original rule filed Oct. 21, 1994, effective April 30, 1995. Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990.

16 CSR 10-5.040 Calculation of Retirement Allowance for a Member With Services in a College or Agency Also Providing Social Security Coverage {#sec-16-csr-10-5.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-5.040}

PURPOSE: This rule sets forth the procedures for qualification and benefits to those members as set forth in House Bill 34, 1957, and those who subsequently become members and also have Social Security coverage.

(1) The monthly benefit for those applicants for retirement beginning January 1, 1976, who have taught in systems where full contributions are required and also where two-thirds (2/3) contributions are required shall be the sum obtained by applying the average monthly salary for the best three (3) years of teaching service while a member of the retirement system times the appropriate formula provided in section 169.070, RSMo, for each year or fraction of a year of service in a district where full contributions are required, and that obtained by applying the same final average salary times the same formula times two-thirds (2/3) for every year or fraction of a year in which the member contributed at two-thirds (2/3) the rate, provided a member with service in a system covered by Old Age Survivor’s Insurance (OASI) prior to July 1, 1961, made the retroactive payment in accordance with section 169.070.10, RSMo. This section of this rule applies only to the teacher

History

• AUTHORITY: section 169.020, RSMo Supp. 2025. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Feb. 2, 2026, Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990,

16 CSR 10-5.045 Salary Rates for Benefit Calculations {#sec-16-csr-10-5.045 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-5.045}

PURPOSE: This rule establishes procedures for determining the salary rates used in calculating service retirement disability retirement and death benefits.

(1) The system will determine salary rates for purposes of benefit calculation in accordance with 16 CSR 10-3.010(10). The determination will include only salary earned for service for an employer within the system and will exclude salary related to creditable service that was purchased or transferred.

History

• AUTHORITY: section 169.020, RSMo Supp. 1996. Original rule filed Dec. 22, 1993, effective July 10, 1994. Amended: Filed Feb. 13, 1997, effective July 1, 1997. Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996.

16 CSR 10-5.050 Additional Benefits for Retirees, Beneficiaries and Members on Disability {#sec-16-csr-10-5.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-5.050}

(Rescinded August 30, 2026)

History

• AUTHORITY: section 169.020, RSMo 1994. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Rescinded: Filed Feb. 2, 2026,

16 CSR 10-5.055 Cost-of-Living Adjustments {#sec-16-csr-10-5.055 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-5.055}

PURPOSE: This rule provides for the implementation of cost-ofliving adjustments to teachers and eligible beneficiaries as set forth in subdivision 169.070.12 and 13, RSMo.

(1) The board of trustees, at the August meeting or as soon as sufficient data is available after the end of the fiscal year, shall determine any cost-of-living adjustment to be effective with the January payment following the close of the fiscal year.

The board shall consider the recommendation of the system’s actuary in determining the amount of adjustment to be made.

(2) The recommendation of the actuary and the determination of the board shall take into consideration data from the National Consumer Price Index (CPI) and may include other pertinent data available. The cost-of-living change in the CPI shall be the June CPI of the fiscal year divided by the June CPI of the preceding fiscal year minus 1 and expressed as a percent.

Example:

June 1976 CPI, 170.1; June 1975 CPI, 160.6 (170.1 ÷ 160.6) – 1 = .059 = 5.9%.

(3) When the board of trustees determines that a cost-of-living increase shall be granted, the increase shall be added to the allowance of any person receiving a service or disability retirement allowance, or beneficiary allowance pursuant to

section 169.070.3, RSMo. The initial increase in a retiree’s allowance shall not be granted before January 1, 1977, or until the retiree has been retired four (4) January firsts; or in the case of any member retiring on or after July 1, 2000, the initial increase in the retiree’s allowance shall not be granted until the retiree has been retired three (3) January firsts; or in the case of any member retiring on or after July 1, 2001, the initial increase in the retiree’s allowance shall not be granted until the retiree has been retired two (2) January firsts. A designated beneficiary of a deceased retiree who is receiving an allowance as provided in section 169.070.3, RSMo, will be eligible for an increase at the time the deceased retiree would have been eligible for an increase had he or she lived.

(4) If the cost-of-living decreases as determined by the board of trustees, the allowance which had previously been increased under the provisions of section 169.070.12, RSMo may be decreased by a percentage not to exceed the percentage of reduction in the cost-of-living as determined by the board, but the decrease or total of such decreases shall not reduce the allowance below that received at retirement, or on January 31, 1976, whichever is later. In determining whether a decrease shall be made, consideration shall be given not only to cost-ofliving data as shown by the National CPI for the preceding fiscal year, but also to the total net economic change as reflected by the National CPIs of all years since the retiree or eligible beneficiary under section 169.070.3, RSMo first qualified for a cost-of-living increase.

Amended: Filed Aug. 15, 2001, effective Feb. 28, 2002. *Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996, 1998.

History

• AUTHORITY: section 169.020, RSMo 2000. Original rule filed Jan. 5, 1977, effective May 1, 1977. Amended: Filed June 10, 1980, effective Sept. 15, 1980. Amended: Filed Aug. 9, 1999, effective Feb. 29, 2000. Amended: Filed Aug. 21, 2000, effective Feb. 28, 2001.

16 CSR 10-5.060 Benefits to Advisers {#sec-16-csr-10-5.060 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-5.060}

(Rescinded August 30, 2026)

History

• AUTHORITY: section 169.020, RSMo 1994. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Rescinded: Filed Feb. 2, 2026,

16 CSR 10-5.070 Qualified Governmental Excess Benefit Arrangement {#sec-16-csr-10-5.070 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-5.070}

PURPOSE: This rule implements section 169.070.16, RSMo and

section 415(m) of Title 26 of the United States Code and allows for the payment of benefits in excess of the limits imposed by section 415 of Title 26 of the United States Code and section 169.070.16, RSMo to which retirees and beneficiaries are otherwise entitled pursuant to Chapter 169, RSMo.

(1) Definitions.

(A) “Maximum benefit” shall mean the benefit a retiree or beneficiary is entitled to receive from the retirement system in any month after giving effect to section 169.070.16, RSMo designed to conform to the annual benefit limit set forth in

section 415 of Title 26 of the United States Code as amended.

(B) “Retirement system” shall mean The Public School Retirement System of Missouri established pursuant to Chapter 169, RSMo.

(C) “Section 415(m) benefit participant” shall mean any retiree or beneficiary whose benefits otherwise payable pursuant to Chapter 169, RSMo without giving effect to the limitations of section 169.070.16, RSMo designed to conform to

section 415 of Title 26 of the United States Code, would exceed the maximum benefit permitted under section 415 of Title 26 of the United States Code. Eligibility as a section 415(m) benefit plan participant shall be determined by the retirement system at retirement and annually thereafter.

(D) “Section 415(m) benefit plan” shall mean the separate, unfunded qualified governmental excess benefit arrangement within the meaning of section 415(m) of Title 26 of the United States Code and established pursuant to section 169.070.16, RSMo and this rule that is a separate portion of the retirement (E) “Unrestricted benefit” shall mean the monthly benefit a retiree or beneficiary would have been entitled to receive from the retirement system under Chapter 169, RSMo without giving effect to the restrictions of section 169.070.16, RSMo designed to conform to section 415 of Title 26 of the United States Code.

(2) A section 415(m) benefit participant receiving benefits from the retirement system pursuant to Chapter 169, RSMo is entitled to a monthly benefit under the section 415(m) benefit plan in an amount equal to the section 415(m) benefit participant’s unrestricted benefit less the maximum benefit. In no event shall a retiree or beneficiary receive a total monthly benefit from the retirement system and the section 415(m) benefit plan in excess of the monthly benefit he or she would have been entitled to receive from the retirement system under

Chapter 169, RSMo without giving effect to the restrictions of

section 169.070.16, RSMo designed to conform to section 415 of Title 26 of the United States Code.

(3) Any benefit to which a retiree or beneficiary is entitled pursuant to this rule shall be paid at the same time and in the same manner as the benefit would have been paid from the retirement system if the payment of the benefit from the retirement system had not been precluded by section 169.070.16, RSMo designed to conform to section 415 of Title 26 of the United States Code.

(4) Contributions may not be accumulated under the section 415(m) benefit plan to pay future monthly benefits to retirees or beneficiaries. Instead, a portion of each payment of employer contributions that is made to the retirement system under

section 169.030, RSMo shall be paid to the section 415(m) benefit plan in an amount necessary to satisfy the monthly obligation to pay section 415(m) benefit participants the amount calculated pursuant to (2) above, as those amounts become due, and may include amounts needed to pay reasonable expenses necessary to administer the section 415(m) benefit plan. Employer contributions made to provide section 415(m) benefits pursuant to this rule shall not be commingled with any other assets of the retirement system.

(5) The section 415(m) benefit plan is a separate portion of the retirement system plan qualified pursuant to section 401(a) of Title 26 of the United States Code and is maintained solely for the purpose of providing benefits to retirees and beneficiaries that would otherwise exceed the limits imposed by section 415 of Title 26 of the United States Code.

(6) A member, retiree, or beneficiary of the retirement system may not directly or indirectly elect to defer compensation or to otherwise purchase benefits pursuant to section 169.070.16, RSMo or this rule.

(7) The section 415(m) benefit plan shall be administered in the same manner as the retirement system pursuant to section 169.020, RSMo.

History

• AUTHORITY: section 169.020, RSMo 2000. Original rule filed Aug. 15, 2001, effective Feb. 28, 2002. Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996, 1998.

16 CSR 10-5.080 Recognition of Credit {#sec-16-csr-10-5.080 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-5.080}

PURPOSE: This rule implements the provisions of section 169.569, RSMo, allowing credit from each system named in section 169.569, RSMo, to be combined for the purpose of determining eligibility for retirement from each system.

(1) The provisions of this rule are to be used solely for the

purpose of implementing section 169.569, RSMo, (hereinafter, all chapter and section citations are to the Revised Statutes of Missouri unless otherwise indicated).

(2) “System” or “systems” shall mean one (1) or more of the retirement systems created by Chapter 169 and named in

section 169.569.1.

(3) The provisions of section 169.569 and this rule shall apply only to individuals with an effective retirement date after June 30, 2003.

(4) An individual may combine service credit from each of the systems with which the individual has at least five (5) years of creditable service to determine eligibility for normal or early retirement with each of the respective systems. Service credit from a system with which the individual has less than five (5) years of service may not be combined with any other service credit under this rule. Service credit may not be combined for any other purpose. Only service credit that is certified by the relevant system may be combined pursuant to this rule. An individual may not combine credit with other credit that is based on the same period of employment.

(5) Prior to receiving a retirement benefit from a system, an individual must comply with all of that system’s requirements related thereto. An individual is not required to terminate employment with employers covered by systems from which the individual is not yet receiving a retirement benefit.

(6) Each system will use its own retirement application. All systems will use a uniform Reciprocity Election form.

(7) Each system from which the individual is eligible to retire after combining service credit pursuant to this rule shall pay its own retirement benefit and shall determine the benefit it is to pay to the individual based only on the service credit the individual has with that system. Each system paying a retirement benefit shall calculate its own final average salary based upon an individual’s salaries on record with that retirement system. Each system paying a retirement benefit shall determine the retirement benefit based on its own applicable statutory provisions.

(8) An individual shall be subject to the working after retirement limitations for each system from which he or she is receiving a retirement benefit. The benefit paid by a system shall be discontinued only if the individual exceeds the working after retirement limitations, if any, of that system due to employment with an employer covered by that system. In the event of a discontinuance of benefits from one (1) system, the individual may continue to receive a retirement benefit from any system for which he or she has not exceeded that system’s working after retirement limitations.

(9) Service credit may be combined pursuant to this rule only for the purpose of service retirement eligibility and shall not be combined to determine eligibility for any other benefit payable by any system, including, but not limited to disability, surviving spouse and/or children benefits or minimum benefits.

(10) Notwithstanding the provisions of section (9), if, at the time of death, an individual could have elected to retire by combining credit under this rule, the beneficiary of such member may combine credit under this rule to qualify for benefits pursuant to sections 169.070.3(2)(a), 169.326.3, 169.460.14, or 169.670.4(2)(a).

History

• AUTHORITY: sections 169.020, RSMo 2000 and 169.569, RSMo Supp. 2001. Original rule filed July 23, 2002, effective Feb. 28, 2003. Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996, 1998 and 169.569, RSMo 2001.

Chapter 6 The Public Education Employee Retirement System of Missouri

16 CSR 10-6.010 Employment {#sec-16-csr-10-6.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.010}

PURPOSE: This rule provides for membership based on employment for persons not qualified for or entitled to membership in the public school retirement system, as authorized by sections 169.600 and 169.650, RSMo, and for rights to retain membership under certain specified conditions.

(1) Effective July 1, 2004, a person shall be considered to be regularly employed if he or she is employed in a position that normally requires continuous services for at least twenty (20) hours per week for the school term and normally requires at least six hundred (600) hours during the school term. A person who meets the requirements above, but who does not complete six hundred (600) hours of employment prior to termination of employment shall be considered to be regularly employed.

(2) The employer of any person eligible for membership in the retirement system under the provisions of section 169.600.15, RSMo, shall furnish to the board of trustees a certified copy of a resolution adopted by the governing body responsible for the administration of the junior college district before any such person shall be considered eligible for membership.

This resolution shall request the board of trustees to grant membership to the eligible employees of the district who are now or may become eligible for membership and shall indicate that the governing body will assume full responsibility for the withholding of contributions from the salaries paid to such persons and for the remittance of contributions to the retirement system (also see 16 CSR 10-3.010).

Amended: Filed Feb. 2, 2026, effective Aug. 30, 2026.

History

• AUTHORITY: section 169.610, RSMo 2016. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Emergency amendment filed July 3, 1984, effective July 13, 1984, expired Nov. 10, 1984. Amended: Filed Jan. 17, 1986, effective June 12, 1986. Amended: Filed Aug. 4, 1994, effective Feb. 26, 1995. Amended: Filed Aug. 29, 2003, effective Feb. 29, 2004. Amended: Filed Sept. 1, 2005, effective Feb. 28, 2006.

16 CSR 10-6.015 Part-Time Election {#sec-16-csr-10-6.015 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.015}

PURPOSE: This rule defines what is meant by “first employed” and “first such employment” as it relates to the part-time election offered to certain certificated members under section 169.712, RSMo, and sets forth the membership requirements of those members who elect membership in the Public Education Employee Retirement System and then undergo certain changes in their work or positions.

(1) Effective January 1, 2022, for purposes of section 169.712.1, RSMo, “first employed” and “first such employment” means the first instance of certificated part-time covered employment for an individual who has never held Public School Retirement System (PSRS) membership. At the time of this employment, if a certificated person is employed less than full-time, but in a manner that would qualify him or her for membership in the Public Education Employee Retirement System of Missouri, such person shall become a member of the PSRS of Missouri and shall receive creditable service on a pro rata basis in that system. However, such person shall have the right to elect to become or remain a member of the Public Education Employee Retirement System of Missouri by filing an election within the time frame required by section 169.712.1, RSMo, and in the manner required by the board of trustees. Such election shall be irrevocable and apply to all subsequent eligible

part-time certificated employment in the current and future memberships, unless and until such person becomes employed full-time while holding a certificate. In that event, such person shall become a member of the PSRS of Missouri for all subsequent full-time and part-time certificated employment in the current and future memberships.

(2) Effective January 1, 2022, for purposes of section 169.712.2, RSMo, “first such employment” means the first instance of certificated part-time employment of at least seventeen (17) but less than twenty (20) hours per week on a regular basis with a public school as defined in section 169.010, RSMo, for an individual who has never held PSRS membership. At the time of this employment, such person shall become a member of the PSRS of Missouri and shall receive creditable service on a pro rata basis in that system. However, such person shall have the right to elect to become or remain a member of the Public Education Employee Retirement System of Missouri by filing an election within the time frame required by section 169.712.2, RSMo, and in the manner required by the board of trustees. Such election shall be irrevocable and apply to all subsequent eligible part-time certificated employment in the current and future memberships, unless and until such person becomes employed full-time while holding a certificate. In that event, such person shall become a member of the PSRS of Missouri for all subsequent full-time and part-time certificated employment in the current and future memberships.

History

• AUTHORITY: section 169.712, RSMo 2016. Original rule filed July 30, 2021, effective March 30, 2022. Original authority: 169.712, RSMo 1991, amended 1993, 1997, 2003, 2005.

16 CSR 10-6.020 Source of Funds {#sec-16-csr-10-6.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.020}

PURPOSE: This rule sets forth the method and deadline for payments by employers as provided by section 169.620, RSMo.

(1) Each employer reporting to The Public Education Employee Retirement System of Missouri shall report required data on employees and all contributions to the retirement system using the Online Automated System Integrated Solution (OASIS).

(2) Employers shall use OASIS to report salary payments made to all employees, contributions withheld from employees included in the retirement system, and supporting information required by the board of trustees. Transmission of data must be sent to the board of trustees no later than ten (10) working days after the last day of each calendar month of the school year in which salaries are paid.

(3) Employers of persons included in the retirement system shall withhold from each salary payment issued to such persons during the school year in which the services are rendered an amount which is the percent of salary rate required by the contribution rate then in effect, and employers shall transmit to the board of trustees, not later than ten (10) days after the last day of each calendar month of the school year, twice the amount withheld during the month. Salary shall be reported for the school year when the salary is earned, not when the salary is paid.

(4) All deductions of contributions from salary payments made by employers for the retirement system are declared and shall be considered to be funds belonging to the retirement system, and no employer shall refund or repay any contributions or any

part of any contributions so deducted to any employee for any cause but shall transmit all contributions deducted, together with an equal amount, to the board of trustees, which board shall settle all claims against funds so deducted.

(5) All contributions withheld from salaries paid to members along with an equal contribution of the employer shall be transmitted to the board of trustees by check, bank draft, electronic funds transfer, or any negotiable instrument collectible at par through a bank in the state of Missouri, made payable to The Public Education Employee Retirement System of Missouri.

(6) If remittance for the full amount of both employee’s and employer’s contributions which are due the retirement system is not received in accordance with these regulations, it shall be considered a failure or refusal by the employer to transmit such amount and suit for recovery of the amount may be instituted as provided for in section 169.620, RSMo.

(7) Errors by employers in reporting of eligibility for membership, assigning of employees, and in remitting of contributions will be corrected retroactively, provided the employer certifies that an error was made, provides evidence adequate to support the correction, and remits any balance due from the employer and employee. If the employer has overremitted, the amount of the employer’s portion of the overpayments will be credited to the employer to be applied against future contributions. The amount withheld by the employer from the employee shall be refunded to the employee in a manner consistent with the Internal Revenue Code.

(8) Any refund of contributions remitted in error for a member or an employee shall include the total interest, if any, which was credited to those contributions by the retirement system.

Any credit provided to the employer for matching employer contributions required in such an instance shall be equal to the total amount paid to the member or employee, including interest. Any correcting remittance of contributions for a member shall include the total interest, if any, which would have been credited to those contributions by the retirement system had the contributions been remitted on a correct and timely basis. Any matching employer contribution remitted in such an instance shall be equal to the total amount remitted for the member, including interest.

(9) For purposes of determining retirement contributions and benefits, salary rate includes medical insurance premiums (including dental and vision) paid by the employer on behalf of the member and payments made by the employer on behalf of the member to a self-funded medical benefits plan.

The employer shall withhold from the member’s salary and remit to the system contributions on any such premiums and payments, along with matching employer contributions. The payment reported for each member covered by a self-funded medical benefits plan shall be determined by the employer.

(A) Salary rate also includes payments made by the employer on behalf of the member to purchase an annuity, or fund a deferred compensation plan, in lieu of medical insurance or a self-funded medical benefits plan.

(B) Premiums and payments for prescription drug, life, and other ancillary benefits determined separately from premiums and payments for general medical benefits are not part of salary rate.

(C) Beginning July 1, 2017, premiums paid by the employer on behalf of the member and payments made by the employer on behalf of the member to a self-funded medical benefits plan for prescription drug coverage shall be included in salary rate as defined in section 169.600, RSMo, whether or not such premiums or payments for prescription drug coverage were determined separately from premiums and payments for general medical benefits. Contributions transmitted to the retirement system before July 1, 2017, based on salary rates which either included or excluded employer-paid premiums or payments to a selffunded medical benefits plan for prescription drug coverage for members shall be deemed to have been in compliance with this section. The retirement system shall not refund or adjust contributions or adjust benefit determinations with respect to any period before July 1, 2017, solely because of the treatment of employer-paid premiums or payments to a self-funded medical benefits plan for prescription drug coverage for members.

(D) Beginning July 1, 2020, certain payments made by the employer on behalf of the member to a Health Savings Account (HSA) shall be included in salary rate as defined in

section 169.600, RSMo, whether or not such payments were determined separately from premiums and payments for general medical benefits. Payments made by an employer to a member’s HSA shall be included in salary rate up to the amount that is offered to all employer’s employees and not to exceed the applicable annual HSA contribution limit set by Internal Revenue Code for single coverage. If a member elects family medical coverage premium for the member and for other members employed by the same employer, the other members covered under this premium waive his or her insurance coverage, and the employer pays HSA payments for the member only, the employer shall report and remit to the system contributions up to the amount of the HSA contribution offered to all employer’s employees to the member paying the family medical coverage and remaining amount for the other members covered under the family medical coverage premium.

The annual contribution limit used will be the one in effect for the calendar year in which a plan year begins. Contributions transmitted to the retirement system before July 1, 2020, based on salary rates which either included or excluded employer payments to a member’s HSA shall be deemed to have been in compliance with this section. The retirement system shall not refund or adjust contributions or adjust benefit determinations with respect to any period before July 1, 2020, solely because of the treatment of employer-paid HSA contributions.

(E) Salary, salary rate, or compensation as defined in

section 169.600, RSMo, shall not be reduced due to premium rebates or refunds received by the employer as a result of the implementation of the “Patient Protection and Affordable Care Act,” Public Law 111-148.

(F) If a member elects family medical coverage premium for the member and for other members employed by the same employer, the other members covered under this premium waive his or her insurance coverage, and the employer pays more than the individual medical premium rate when a member elects the family medical coverage premium, the employer shall report and remit to the system contributions for the individual employee medical coverage premium for the member paying the family medical coverage premium and remaining amount for the other members covered under the family medical coverage premium.

(10) Retirement contributions which are withheld from compensation paid to members after June 30, 1989, shall be deemed to have been picked up by the employer within the meaning of Section 414(h)(2) of the Internal Revenue Code. The contributions shall be withheld and credited to member accounts in accordance with the provisions of sections 169.600–169.710, RSMo, but shall be considered to have been picked up by the employer solely for the purpose of sheltering the contributions from federal income tax until paid by the retirement system in the form of a refund or other benefits. The contributions shall be subject to refund or benefit claims by either the member or his/her surviving beneficiary in the same manner as any other contributions in the member’s account with the retirement system. In reporting the contributions to the retirement system, every employer included within the retirement system shall certify that—1) the employee contributions were picked up by the employer in lieu of being paid directly to the employees, and 2) the employees had no option to receive the contributions directly. The salary reported to the retirement system for each employee shall include the contributions withheld, and the total contributions withheld and reported shall equal the percentage of that salary required under the then-prevailing contribution rate. In withholding and reporting federal income tax to taxing authorities, however, the employer shall exclude from taxable compensation the retirement contributions withheld. Nothing in this rule shall be construed in any way as affecting eligibility for, the amount of, or the process of paying any refund or benefit payable to either the member or his/her surviving beneficiary.

(11) The terms “salary,” “salary rate,” and “compensation” are synonymous when used in regulations promulgated by the board, unless the context plainly requires a different meaning.

(A) For purposes of calculating contributions and benefits, those terms mean the regular remuneration earned by a member as an employee of any covered district during a school year, including (unless excluded by subsection (11)(B))— 1. Salary paid under the terms of the basic employment agreement;

2. Wages, except as excluded in paragraphs (11)(B)6. and 9.;

3. Payments for extra duties, whether or not related to the employee’s regular position. An activity is considered an extra duty if it is set and approved by a school district’s Board of Education except for any activity including but not limited to fringe benefits, as defined under 16 CSR 10-6.020(11)(B);

4. Overtime payments;

5. Career ladder payments made pursuant to sections 168.500 to 168.515, RSMo;

6. Supplemental salary paid in addition to workers’ compensation;

7. Medical benefits as specified in section (9) of this rule;

8. Payment for annual leave, sick leave, or similar paid leave actually used by the member;

9. Payment for leaves of absence if at least one hundred percent (100%) of previous contract rate;

10. Compensation on which taxation is deferred under Internal Revenue Code (IRC) section 401(k), 403(b), 457, 414(h)

(2), or similar plans established by the employer under the IRC;

11. Salary reductions for purposes of a plan established by the employer under IRC section 125; and 12. Other similar payments that are earned by a member as an employee of any other covered district during a school year.

(B) Salary, salary rate, and compensation do not include— 1. Payments for services as an independent contractor, or any other payment that must be reported on IRS form 1099- MISC;

2. Payments made by an entity that is not a covered employer and reported to the IRS under that entity’s tax identification number;

3. Payments made for unused annual, sick, or similar leave time, except as provided by section 104.601, RSMo;

4. Payment for leaves of absence if less than one hundred percent (100%) of previous contract rate, except as provided in

section 169.595, RSMo;

5. Extraordinary payments such as bonuses, awards, and retirement incentives;

6. Consideration for agreeing to terminate employment, including retirement incentives, retirement or separation notice incentives, or any other payment(s) received by an employee in exchange for agreeing to terminate employment, regardless of if the employee is required to also perform extra duties as a condition of receiving the payment(s);

7. Fringe benefits, except medical benefits as described in

section (9) of this rule;

8. Any other payment that is not part of the regular remuneration earned by a member as an employee of a covered district during a school year;

9. Payments resulting from employment disputes including severance pay, back pay awards, payments in settlement of employment contract disputes, payments in consideration for agreeing to terminate employment, and payments in settlement of other employment disputes; and 10. Any salary, wages, payments, benefits, or compensation not included in subsection (11)(A).

(C) While an individual is employed in a position covered by the system, compensation received from all employers participating in the system will be used to determine contributions and benefits. Compensation includes payments for services rendered during the regular school session, summer school, or interim periods. Individuals may not have compensation covered by both Public School Retirement System (PSRS) and Public Education Employee Retirement System (PEERS) for the same period, provided individuals who contributed to both systems on compensation for the same period during the 1996–97 school year may elect in writing to continue that status. The election is irrevocable and must be made before September 30, 1997. If an individual is employed in a position covered by PEERS and concurrently takes a position with a public community college under section 169.140, RSMo, both positions including any non-certificated work shall automatically be covered under PSRS unless the PEERS member elects to remain with PEERS.

(D) In determining “final average salary” as defined in section 169.600, RSMo, the system will disregard any increase in compensation in excess of twenty percent (20%) from one (1) year to the next in the final average salary period. This limit will not apply to increases due to bona fide changes in position or employer, increases required by state statute, or district-wide salary schedule adjustments for previously unrecognized education related service. A bona fide change in position, for purposes of applying the final average salary cap occurs in the following situations: 1) the essential duties of the position held change, or 2) there is a permanent change in hours mandated by the employer. A mere title change without any of these factors does not constitute a bona fide change in position, nor does the addition of extra duties as set forth in subsection (11)(A).

Amended: Filed March 14, 1990, effective June 28, 1990. Amended:

Filed Dec. 29, 1994, effective June 30, 1995. Amended: Filed April 24, 1996, effective Nov. 30, 1996. Amended: Filed Feb. 13, 1997, effective July 1, 1997. Amended: Filed July 8, 1997, effective Jan. 30, 1998. Amended: Filed June 14, 1999, effective Dec. 30, 1999.

Amended: Filed Nov. 18, 1999, effective May 30, 2000. Amended:

Filed Sept. 1, 2005, effective Feb. 28, 2006. Amended: Filed Oct. 31, 2012, effective April 30, 2013. Amended: Filed June 24, 2013, effective Jan. 30, 2014. Amended: Filed Jan. 15, 2014, effective July 30, 2014. Amended: Filed Feb. 17, 2015, effective Aug. 30, 2015.

Amended: Filed April 21, 2016, effective Nov. 30, 2016. Amended:

Filed Jan. 29, 2020, effective July 30, 2020. Amended: Filed Oct. 2, 2024, effective April 30, 2025. Amended: Filed Feb. 2, 2026, effective Aug. 30, 2026.

Op. Atty. Gen. No. 224, Black (11-30-77). If an employer participates in The Missouri Non-Teacher School Employee Retirement System, employer may not withhold employer’s share of contribution for full-time employee whose salary is funded through the Comprehensive Employment and Training Act of 1973 until the employee’s retirement benefits vest. Also, the Retirement System is not authorized to refund to an employer the employer’s contributions attributable to any employee who terminates his/her employment prior to the vesting of his/her benefits.

History

• AUTHORITY: section 169.610, RSMo 2016. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed June 20, 1978, effective Oct. 15, 1978. Amended: Filed Feb. 16, 1988, effective July 1, 1988. Amended: Filed April 18, 1989, effective July 1, 1989.

16 CSR 10-6.030 Management of Funds {#sec-16-csr-10-6.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.030}

PURPOSE: This rule provides for the security of funds in the depository financial institution(s) and the investment of the funds as authorized in sections 169.630 and 169.640, RSMo.

(1) The system shall name a depository financial institution(s) in which all moneys received by the retirement office must be deposited and from which all disbursements of system funds must be made.

(2) All system funds held by this financial institution(s) must be fully insured by the Federal Deposit Insurance Corporation (FDIC) or secured by collateral held by a third party in the name of the system as provided by section 169.640, RSMo, which shall be available to the system in the event of default by the financial institution(s).

(3) The executive director or his/her designated employee(s) shall determine and maintain appropriate balance of funds to be held in the financial institution(s) to satisfy the current obligations of the system.

(4) The portion of the balance held in the financial institution(s) but not needed for immediate settlement of system payments may be invested in collateralized investments.

(5) The system shall name a custodial bank to facilitate the investment of funds and safekeeping of securities.

(6) Funds held by the depository financial institution(s) in excess of the appropriate balance shall be transferred to the system’s custodial bank and shall be distributed to the system’s investment managers to be invested in accordance with the asset allocation policy of the board of trustees.

(7) The board of trustees shall determine annually, on or before June 30, the rate of interest which shall be in effect on July 1 of the following fiscal year and which shall be used to credit interest to members’ accumulated contribution accounts at the end of the following fiscal year.

(8) Section 169.630, RSMo, provides the board authority to invest the assets of the system established by sections 169.600 to 169.715, RSMo. Pursuant to such authority, assets of such system may be invested in any collective investment fund, including common and group trust funds that consist exclusively of assets of exempt pension and profit sharing trusts and individual retirement accounts, custodial accounts, retirement income accounts, governmental plans, and tax-exempt trusts under the Internal Revenue Code of 1986 and Rev. Rule 81- 100, as modified by Rev. Rules 2004-67, 2008-40, and 2011-1.

The assets so invested shall be subject to all the provisions of the instruments establishing and governing such funds.

Those instruments of group trusts, including any subsequent amendments, are hereby incorporated by reference and made a part of the system established by sections 169.600 to 169.750, RSMo, to the extent of the system’s investment therein.

Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Jan. 8, 1985, effective May 11, 1985. Amended: Filed Aug. 29, 1997, effective Feb. 28, 1998. Amended: Filed April 17, 2012, effective Oct. 30, 2012.

Amended: Filed Jan. 4, 2019, effective July 30, 2019.

16 CSR 10-6.040 Membership Service Credit {#sec-16-csr-10-6.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.040}

PURPOSE: This rule sets forth the manner in which credit is to be earned or purchased in accordance with the provisions of sections 105.985, 169.595, 169.600, 169.620, and 169.650, RSMo.

(1) Membership service credit for regularly employed members will be calculated based on the following ratio beginning July 1, 1997: The actual compensation received by the member for the school year divided by the minimum annual compensation expected to be paid for that position for a complete school year, as reflected on the beginning of the year report from the employer (or as later amended). Both the numerator and denominator will be determined without regard to the medical benefits that are otherwise included in compensation. Credit resulting from the above calculation shall be rounded to the nearest hundred-thousandth. Not more than one (1) year of membership service credit will be allowed for any school year.

(2) When a member terminates employment with an employer included in the retirement system before the end of a school year, the maximum credit that may be received for that school year for employment with such employer will be calculated based on the portion of the school year completed before termination of membership. When a member begins employment with an employer included in the retirement system after the start of a school year, the maximum credit that may be received for that school year for employment with such employer will be calculated based on the portion of the school year completed after starting covered employment. Provided, however, that the beneficiary of a deceased member may elect to have membership service credit calculated pursuant to

section (1) of this rule if such beneficiary is eligible or would become eligible for benefits pursuant to section 169.670.4(2), RSMo. In no event will benefit payments commence prior to July 1 if the member is allowed one (1) year of membership service credit.

(3) Any credit earned for a period of leave under section 169.595, RSMo, shall be secured only during the leave period; provided that if all contributions due for such credit are received within the school year in which the leave occurred, the credit shall be allowable.

(4) Any credit earned for a period of leave under section 169.595, RSMo, shall be secured only if the necessary contributions are remitted by the employing district by June 30 of the school year that occurs two (2) years after the school year in which the leave period occurred and are accompanied by a statement from the employing district certifying the name of the member for whom the contributions are being remitted and that the member was either on sick leave in accordance with the sick leave provisions of the employer or was under Workers’ Compensation during the period of leave.

(5) A member may elect to purchase creditable service under

section 105.985, RSMo, only if the member had previously acquired creditable service in a retirement plan defined in that section for the employment to which the election applies; except that if the service did not meet the membership requirements of the employer’s retirement plan or the employer had no retirement plan at the time the service was rendered, but the service would otherwise have met the membership requirements of this system as in effect when the election is made, the member shall be eligible to purchase this creditable service. The creditable service allowable shall be determined in accordance with the provision of section 105.985, RSMo, and the rules of the board of trustees.

(6) A member who does not complete payment in full on an application to purchase creditable service under section 105.985, RSMo, within the time limit prescribed by law may reapply to purchase creditable service for that same period of employment. The member may apply within the limits of the law to purchase creditable service for any other period of employment for which application to purchase creditable service was not previously made.

(7) For the purpose of determining eligibility for retirement as a result of the sum of a member’s age and years of creditable service equaling eighty (80) years or more, the member’s age shall be determined by adding the member’s age on the date of his or her most recent birthday and the partial year following the member’s most recent birthday. Such partial year shall be determined by converting the member’s age to the nearest day into a number rounded to the nearest hundred-thousandth.

(8) For all elections to purchase credit received by the retirement system on or after January 1, 2006, the member shall receive credit based on the amount paid by the member for such credit and received by the retirement system by the close of business on June 30 of each year.

(9) In lieu of charging the member interest on elections to purchase credit received on or after January 1, 2006, the amount to be paid by the member for any remaining credit the member has elected to purchase, but has not paid for by September 30 of each calendar year, shall be recalculated on the following October 1 using the contribution rate in effect on July 1 of that same calendar year and the highest salary of record for the member as of that July 1.

(10) For all elections to purchase credit received by the retirement system prior to January 1, 2006, the retirement system shall determine the cost of such purchase using the calculation method in effect for elections to purchase credit received by the retirement system on or after January 1, 2006, provided that the member shall have a one (1)-time, irrevocable option to continue to have the cost of such purchase be determined using the calculation method in effect at the time of such election to purchase such credit. To be effective, such option must be elected by the member on a form approved by the retirement system and such form must be received by the retirement system by the close of business on June 30, 2006.

(11) The retirement system may limit the amount of credit purchased by a member in any year if allowing such purchase would jeopardize the retirement system’s tax qualified status under Title 26 of the United States Code.

Amended: Filed June 20, 1988, effective Sept. 29, 1988. Emergency amendment filed Aug. 24, 1988, effective Sept. 3, 1988, expired Jan. 1, 1989. Amended: Filed Aug. 24, 1988, effective Dec. 29, 1988.

Amended: Filed Sept. 25, 1991, effective March 9, 1992. Amended:

Filed Dec. 22, 1993, effective July 10, 1994. Amended: Filed June 14, 1996, effective Dec. 30, 1996. Amended: Filed Oct. 24, 1996, effective July 1, 1997. Amended: Filed Aug. 9, 1999, effective Feb. 29, 2000. Amended: Filed June 15, 2000, effective Dec. 30, 2000.

Amended: Filed Feb. 14, 2002, effective July 30, 2002. Amended:

Filed Sept. 1, 2005, effective Feb. 28, 2006. Amended: Filed July 20, 2010, effective Jan. 30, 2011. Amended: Filed Dec. 15, 2010, effective June 30, 2011. Amended: Filed June 30, 2011, effective Jan. 30, 2012.

History

• AUTHORITY: section 169.610, RSMo Supp. 2010. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Emergency amendment filed June 20, 1988, effective July 1, 1988, expired Oct. 28, 1988.

16 CSR 10-6.045 Payment for Reinstatement and Credit Purchases {#sec-16-csr-10-6.045 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.045}

PURPOSE: This rule complies with provisions of Chapter 169, RSMo, relating to the payments made of funds to the retirement system for reinstating and purchasing credit.

(1) Payments to reinstate or to purchase credit shall be made in a manner acceptable to the Public Education Employee Retirement System of Missouri.

(A) Consistent with the Internal Revenue Code, the system may accept rollovers and in-service trustee-to-trustee transfers in payment for reinstatement and credit purchases provided that acceptance of any funds from any such authorized plan or account will not jeopardize the tax-qualified status of the retirement system and the money is from one (1) of the following:

1. A 401(a) tax-qualified plan (including a Keogh plan which meets additional requirements pertaining to owneremployees);

2. A 401(k) profit-sharing plan;

3. A 403(a) qualified-annuity plan;

4. A 408(a) individual retirement ac count (IRA) or a 408(b) individual retirement annuity to the extent that the IRA contains funds that have not previously been taxed;

5. A 403(b) qualified plan;

6. A state and local government 457(b) qualified plan;

7. Such other plans or accounts as may be authorized as a source of eligible funds under the Internal Revenue Code, provided that the system shall not be obligated to accept any funds from any such authorized plan or account if the funds would jeopardize the tax-qualified status of the system; or 8. The member, if the amount was distributed to the member from a qualified plan, is rolled over by the member to the system within sixty (60) days of that distribution, and is accompanied by proof of rollover eligibility.

(B) The retirement system will accept, pursuant to section (1) above, only an amount of funds equal to or less than the balance due, including interest, for the reinstatement or purchase for which the member applied.

(2) The board of trustees prior to July 1 each year shall establish a “purchase rate” of interest based upon the actuarially-assumed annual rate of return on invested funds of the retirement system. The purchase rate shall apply to any amount due for reinstatement of credit or for the purchase of credit except as otherwise specified by law.

(3) A purchase shall be effected by the member paying to the retirement system the amount the member would have contributed and the amount the employer would have contributed had such member been an employee for the number of years for which the member is electing to purchase credit, and had the member’s compensation during such period been the highest annual salary rate on record with the retirement system on the date of election to purchase credit.

The contribution rate used in determining the amount to be paid shall be the contribution rate in effect on the date of election to purchase credit.

(4) A reinstatement shall be effected by the member paying to the retirement system with interest the total amount of accumulated contributions withdrawn by the member or refunded to the member with respect to the service being reinstated. A member may reinstate less than the total service previously forfeited. If a member is retired on disability before completing such payments, the balance due with interest may be deducted from the member’s disability retirement allowance.

(5) The total amount of any payments made on an application for purchase or reinstatement that buys a minimum of oneone-hundred thousandth (0.00001) or more of credit shall be credited to the member’s accumulated contributions no later than the close of the school year in which payment is made in full or upon termination of membership.

(6) If payment to reinstate or purchase credit for which the member applies is not completed within the period, established by law, or prior to termination of membership within the retirement system, the amount paid will—a) be refunded to the member if proportional credit is not allowable; or b) be used to allow proportional credit where permissible, based on the relationship between the total principal due at application and the total of the payments applied to the principal, and the total amount paid will be credited to the member’s accumulated contributions. Unless proportional credit is not allowed, only payments purchasing less than the first one-one-hundred thousandth (0.00001) year of credit will be refunded. No other refunds will be permitted except as specifically stated in this regulation.

(7) If a member dies before retirement or retires on service or disability retirement after having made partial payments but not payment in full to reinstate or purchase credit, the partial payments will be refunded to the member’s beneficiary or the retiree if proportional credit is not allowable by law or by rule of the board of trustees. If proportional credit is allowable, the payments will be credited to the member’s accumulated contributions and proportional credit will be allowed. If a member retires on disability retirement before completing payment for a reinstatement of credit only, the balance due with interest shall be deducted from the disability retirement allowance as provided by law. Only payments purchasing less than first one-one-hundred thousandth (0.00001) year of credit will be refunded.

(8) A member electing to reinstate or purchase membership service credit authorized by the laws governing the retirement system shall make the election to reinstate or purchase credit on a form provided by the retirement system and the reinstatement or purchase shall be effected through payment to the retirement system within the time period prescribed by law of the contributions due, together with interest computed at the purchase rate set by the board of trustees, in accordance with the provisions of 16 CSR 10-6.045(2).

(9) A member may not elect to purchase membership service credit from any source if the purchase would result in the member accruing more than one (1) year of membership service credit for any school year except as a result of the purchase of credit authorized by section 169.577, RSMo. Unless required to be allowed under federal law, a member cannot elect to purchase or claim credit for services outside of a district included in this retirement system, or to reinstate credit previously earned in this retirement system, for which the member is receiving or for which the member may, without additional services, become eligible to receive a benefit from another retirement system.

(10) A member who applies to reinstate or purchase credit must provide reliable documentation adequate to prove each element required to qualify for the reinstatement or purchase for which the member applies. Where the credit being purchased is based on a period of employment or a period of service covered by a retirement system, the documentation must include confirmation by the employer or retirement system of the relevant facts.

(11) Once a member has made application to reinstate or purchase service credit, no additional application to reinstate or purchase such credit may be filed for the same period of employment unless the member terminates membership with the retirement system and subsequently reestablishes such membership.

(12) The purchase of creditable service pursuant to section 169.577, RSMo, shall be administered as follows:

(A) Any member will be considered “within five (5) years of being eligible to retire with a retirement allowance” if that person would be eligible to begin receiving a full or reduced retirement allowance from The Public Education Employee Retirement System, by virtue of accrual of five (5) or fewer years of creditable service or the passage of five (5) or fewer calendar years;

(B) The salary used in calculating the cost of creditable service purchased pursuant to section 169.577, RSMo, is not “compensation paid to a member” as that phrase is used in

section 169.600(7), RSMo, and shall not be used in determining final average salary;

(C) Credit purchased shall be used for all purposes except vesting;

(D) The cost of the purchase shall be calculated pursuant to the provisions of 16 CSR 10-4.012;

(E) A purchase shall be made only in increments of at least one-one-hundred thousandth (0.00001) year and may not exceed five-tenths (0.5) year; and (F) If the total payments made prior to termination of membership with the retirement system are insufficient to purchase all the credit for which the member applied, proportional credit shall be allowed based upon the ratio between the amount due for the entire period for which election to purchase was made and the total amount of the payments applied to reduce the principal amount due, but only in increments of one-one-hundred thousandth (0.00001)

year. The amount of partial payments not used to purchase credit or pay interest shall be refunded.

(13) Members electing to reinstate or purchase credit may make payments in any amount and at any time during the period allowed for payment.

(14) The following provisions shall apply to the purchase of creditable service under section 105.691, RSMo:

(A) A member may elect to purchase creditable service under

section 105.691, RSMo, only if the member had previously acquired creditable service in a retirement plan defined in that section for the employment to which the election applies, except that if the service did not meet the membership requirements of the employer’s retirement plan or the employer had no such retirement plan at the time the service was rendered, but the service would otherwise have met the membership requirements of this system as in effect when the election is made, the member shall be eligible to purchase such creditable service. The creditable service allowable shall be determined in accordance with the provisions of section 105.691, RSMo, and the rules of the board of trustees; and (B) A member who does not complete payment in full on an application to purchase creditable service under section 105.691, RSMo, within the time limit prescribed by law may reapply to purchase creditable service for that same period of employment. The member may apply within the limits of the law to purchase creditable service for any other period of employment for which application to purchase creditable service was not previously made.

(15) Unless otherwise required by law, membership service credit purchased under the laws governing the retirement system cannot be used to establish eligibility for benefits under sections 169.600 to 169.715, RSMo, but such purchased credit may be used in computing the value of any benefits to which a member would otherwise qualify under those sections.

(16) Unless a different amount is required by law, members must have accrued at least one (1) year of membership service credit for employment in a position covered by the retirement system in order to apply to purchase service credit.

(17) Unless otherwise required by law, if the total payments made within the time allowed to purchase credit is insufficient to purchase all the credit for which the member applied, proportional credit shall be allowed based on the ratio between the amount due for the entire period for which the member applied and the total amount of the payments applied to reduce the principal amount due.

(18) A member electing to purchase membership service credit for service in the armed forces may purchase one (1) year of credit for each twelve- (12-) month period of such service. For any such period of service in the armed forces of less than twelve (12) months, the member shall receive proportional credit computed to the nearest one-one-hundred thousandth (0.00001) of a year, provided that if the member entered active duty in the armed forces no later than the date on which the member’s services were to have begun under an employment agreement with a district included in the retirement system, and if the total period of active military service that year would have entitled the member to a year of creditable service had that service been rendered with the district, the member shall be eligible to purchase a full year of credit. No more than one (1) year of membership service credit shall be allowed for service in the armed forces or for a combination of service in the armed forces and actual service in a district included in the retirement system, for any one (1) school year.

(19) The following provisions apply with respect to a purchase of credit for maternity or paternity leave pursuant to section 169.655, RSMo:

(A) A period of leave shall be considered maternity or paternity leave for which membership service credit may be purchased if— 1. The leave was unpaid;

2. The leave related to a natural birth or legal adoption;

3. The member was employed in a position covered by The Public Education Employee Retirement System at the time the leave relating to the initial natural birth or legal adoption began;

4. The member provides written confirmation that the leave was maternity or paternity leave;

5. The member provides a copy of a birth certificate, certification of adoption, or physician’s certification which indicates that the event occurred within a reasonable time before or after the period of maternity or paternity leave began; and 6. The member returns to employment in a position covered by The Public Education Employee Retirement System;

(B) The maternity or paternity leave for which membership service credit may be purchased shall terminate upon the member’s return to covered employment and may not exceed one (1) year for each natural birth or legal adoption; and (C) A member may elect to purchase some or all of the period of maternity or paternity leave for which the member is eligible.

(20) A purchase of credit for Social Security covered employment pursuant to section 169.655.11, RSMo, shall be allowed only in a manner consistent with Title 26 of the United States Code and, in addition, shall be governed by the following provisions:

(A) The member must have five (5) years of creditable service and be vested with the retirement system prior to purchasing credit for Social Security covered employment pursuant to

section 169.655.11, RSMo;

(B) The retirement system shall allow the purchase of no more than five (5) years of credit for “nonqualified service” as that term is defined in section 415 of Title 26 of the United States Code if doing so would jeopardize the tax qualified status of the retirement system pursuant to the Internal Revenue Code and the retirement system determines that the provisions of section 415(n) of Title 26 of the United States Code apply to the purchase of such member’s purchase;

(C) The member must supply evidence satisfactory to the retirement system that the member is eligible to purchase credit for Social Security covered employment pursuant to

section 169.655.11, RSMo;

(D) The member must submit to the retirement system a detailed statement of the member’s employment history created by the Social Security Administration in a format satisfactory to the retirement system; and (E) The retirement system shall determine the amount of credit that may be purchased for Social Security covered employment pursuant to section 169.655.11, RSMo, based on the information provided pursuant to this section of this rule.

Amended: Filed Oct. 25, 1999, effective April 30, 2000. Amended:

Filed Oct. 30, 2000, effective May 30, 2001. Amended: Filed Aug. 15, 2001, effective Feb. 28, 2002. Amended: Filed Aug. 29, 2003, effective Feb. 29, 2004. Amended: Filed Sept. 1, 2005, effective Feb. 28, 2006. Amended: Filed June 30, 2011, effective Jan. 30, 2012.

Amended: Filed July 2, 2012, effective Dec. 30, 2012. Amended:

Filed April 30, 2014, effective Oct. 30, 2014. Amended: Filed Feb. 2, 2026, effective Aug. 30, 2026.

History

• AUTHORITY: section 169.610, RSMo 2016. Original rule filed June 15, 1994, effective Nov. 30, 1994. Amended: Filed June 14, 1995, effective Dec. 30, 1995. Amended: Filed Aug. 15, 1996, effective Feb. 28, 1997. Amended: Filed Oct. 24, 1996, effective April 30, 1997.

16 CSR 10-6.050 Prior Service Credit {#sec-16-csr-10-6.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.050}

(Rescinded August 30, 2026)

Filed June 20, 1988, effective Sept. 29, 1988. Rescinded: Filed Feb. 2, 2026, effective Aug. 30, 2026.

History

• AUTHORITY: section 169.610, RSMo 1986. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Rescinded and readopted: Filed Sept. 11, 1981, effective Dec. 11, 1981. Emergency amendment filed June 20, 1988, effective July 1, 1988, expired Oct. 28, 1988. Amended:

16 CSR 10-6.055 Uniformed Services Employment and Reemployment Rights Act {#sec-16-csr-10-6.055 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.055}

PURPOSE: This rule explains how the Uniformed Services Employment and Reemployment Rights Act (USERRA) applies to the retirement system.

(1) The following provisions shall apply when a member of the retirement system is reemployed by an employer included in the system pursuant to the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) and its successors:

(A) When a member applies to purchase USERRA leave, the system will require written confirmation from the member’s employer of the period covered and the salary that would apply, which will be included on the Application to Purchase Leave (application) to be submitted by the member;

(B) A period covered by USERRA will not be a break in service for purpose of termination of membership and will count toward vesting and retirement eligibility, but not toward benefit calculation unless the member elects to pay required contributions as provided in this regulation;

(C) A member may elect, within five (5) years of reemployment, to pay the system the employee contributions the member would have made, using the contribution rates and salary that would have applied during the period, as required by USERRA;

(D) Where the member has elected to pay employee contributions under USERRA, the employer reemploying the member is required under federal and state law to pay the contributions the employer would have paid, using the contribution rates and salary that would have applied during the period and interest on the contributions at the “purchase rate” (see 16 CSR 10-6.045(2)), with interest beginning to accrue the first day of the month following the month in which the member submits an application to the system;

(E) The employer shall pay the employer contributions and interest no later than the end of the school year following the year in which the employee files an election to make the employee contributions. Any employer contributions that are paid to the system, but for which the corresponding employee contributions are never paid, shall be credited back to the employer, plus interest at the assumed rate of return on invested funds of the system when the member retires, dies, or terminates membership with the system;

(F) Payment of employee contributions may be made without interest;

(G) Payment of employee contributions must be completed prior to the member’s retirement, termination of membership with the retirement system, or death. If the member fails to complete payment of the employee contributions during the period allowed, proportional credit shall be allowed based on the ratio between the amount due for the entire period and the total amount of the payments made and to the nearest oneone-hundred thousandth (0.00001) of one (1) year;

(H) The maximum creditable service that may be purchased pursuant to USERRA is five (5) years per membership; and (I) An application to purchase USERRA leave may not be filed after the member’s retirement, termination of membership in the system, or death.

(2) Any member who becomes disabled while on qualified military service pursuant to USERRA shall be treated as if they were serving an employer included in the system and shall be eligible for disability retirement with the system provided that all other requirements for disability retirement, as set forth in

section 169.663, RSMo, and 16 CSR 10-6.070 are met.

History

• AUTHORITY: section 169.020, RSMo Supp. 2013. Original rule filed April 30, 2014, effective Oct. 30, 2014. Original authority: 169.020, RSMo 1945, amended 1951, 1953, 1967, 1973, 1983, 1990, 1995, 1996, 1998, 2005, 2009, 2013.

16 CSR 10-6.060 Service Retirement {#sec-16-csr-10-6.060 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.060}

PURPOSE: This rule provides for retirement, return to service, and limitations on employment in a member district as authorized by

section 169.670, RSMo.

(1) A member qualifying for service retirement shall file a written application with the board of trustees on a form provided by the board before s/he can become eligible to receive retirement allowance payments. The application for service retirement must be filed no earlier than one (1) year (twelve (12) months) before the effective retirement date of the member. An incomplete application is void after six (6) months of being filed with the board of trustees. The earliest date on which retirement may become effective is the first day of the calendar month following the calendar month in which the services of the member are terminated, or the first day of the calendar month following the filing of the application for retirement, whichever is later, except that the earliest date on which retirement may become effective for a member who receives a year of membership service credit for the final school year in which the member serves shall be July 1 next following the member’s last day of service. The member must complete any changes to the application by the close of business on the day the member’s first monthly benefit is paid by The Public Education Employee Retirement System of Missouri. Termination from employment covered by the retirement system prior to the effective date of retirement is required to be eligible for a retirement benefit. A member shall not be deemed to have terminated employment if the member is employed in any capacity by an employer covered by the retirement system within one (1) month after his or her effective date of retirement. Effective July 1, 2016, a member shall not be deemed to have terminated employment if, prior to receipt of his or her first benefit payment, the member reaches an agreement, whether written or unwritten, for future employment in any capacity by an employer covered by the retirement system. The member shall be required to repay any benefit payments paid if it is determined that the member did not terminate employment covered by the retirement system.

(2) If a retiree receiving a retirement allowance returns to active service, his/her retirement allowance shall cease, s/he shall become a new member of the retirement system and s/ he shall make contributions to the system. Upon a subsequent termination of his/her services, payment of his/her previously determined retirement allowance shall be resumed.

(3) A retirement allowance shall not be paid a retiree for any month in which compensation is earned for services as a regular employee of a school district included in the system.

(4) A retiree may serve as an employee of a district included in the system on a part-time or temporary-substitute basis not to exceed five hundred fifty (550) hours in a school year and continue to receive a retirement allowance. To be considered as serving on a temporary-substitute basis, a person must be serving for a regular employee who is temporarily absent or in a position which is temporarily vacant. The employer covered by The Public Education Employee Retirement System of Missouri (PEERS) and the retiree shall maintain a log of all dates worked, hours worked, wage earned, and the employer in substantially the same form as provided below. The employer and retiree shall provide a copy of the work log upon request of retirement system.

Employee Name:School Year:

Date WorkedHours WorkedWage EarnedEmployer The working after retirement limits set forth in section 169.660.2, RSMo, shall be applied on a pro rata basis as provided below to a retiree’s hours of work during the school year in which the retiree’s date of retirement is effective.

Effective date of retirement Hours allowed after retirement for school year July 1550 August 1504 September 1458 October 1413 November 1367 December 1321 January 1275 February 1229 March 1183 April 1138 May 192 June 10 If such employment exceeds the limitation on hours worked, the person shall repay the retirement systems the total amount earned in excess of the limit, or the entire amount of their monthly benefit for any month during which the limit was exceeded, whichever is less. Any such payment, except for excess payments as a result of fraud by the retired member or any other person who received such payment, shall be considered de minimis if the amount of the excess payment is fifty ($50) dollars or less and shall not be collected.

(5) Effective July 1, 2022, and until June 30, 2025, pursuant to section 168.036.6, RSMo, and notwithstanding any other provisions to the contrary, any person retired and currently receiving a retirement benefit under sections 169.600 to 169.715, RSMo, other than for disability, may be employed to substitute teach on a part-time or temporary substitute basis by an employer included in the retirement system and for such work may exceed five hundred fifty (550) hours in any one (1) school year without a discontinuance of the retiree’s retirement allowance. For purposes of administering this

section as applicable to PEERS retirees, to substitute teach shall mean to instruct or guide the studies of students in a teaching position which requires a Department of Elementary and Secondary Education- (DESE-) issued certificate in place of a regularly employed teacher who is temporarily unavailable.

For community colleges, to substitute teach shall mean to instruct or guide the studies of students in a teaching position certified by the executive officer of the institution pursuant to

section 169.140, RSMo, in place of a regularly employed teacher who is temporarily unavailable. A regularly employed teacher is considered temporarily unavailable when the teacher’s position is unfilled due to the absence of the regular or former teacher for twelve (12) months or less.

(6) Effective July 1, 2015, for any employment teaching at a community college included in the system, each credit hour taught by a retired member will be the equivalent of thirty (30) hours for the purposes of this rule and section 169.560, RSMo, regardless of the number of hours actually worked by the retired member related to the course(s) taught. For any said course(s) taught during summer session, all hours for said course(s) shall be counted as having occurred during the school year in which the course(s) commence. Any hours worked performing additional duties for a community college not related to said course(s) for which a retired member receives compensation above and beyond that received for teaching said course(s) shall be counted on a hour-by-hour basis for the purposes of this rule and section 169.560, RSMo.

(7) A member electing Option 2, Option 3, or Option 4 in his/her application for service retirement shall furnish proof of date of birth of the person nominated to receive the survivorship payments.

(8) A member electing Option 2, Option 3, or Option 4 in his/her application for service retirement shall indicate the relationship establishing an insurable interest in his/her life for the person nominated and, if requested by the board, shall furnish evidence of the existence of the insurable interest. An insurable interest shall be considered to exist because of the relationship to a member of a wife, husband, father, mother, child (including a stepchild or adopted child), or any other person who has a financial interest in the continued life of the member or who is dependent upon the member for all or part of his/her support.

(9) Any member retiring under the provisions of section 169.563, RSMo, shall have the same rights of retirement benefit plan election as a member retiring under section 169.670, RSMo. Further, the surviving spouse of any member who dies prior to retirement and while eligible to retire under section 169.563, RSMo, shall have the same survivorship benefit rights as provided under section 169.670, RSMo.

(10) Any actuarial adjustment to a retirement allowance payment made because of the nomination of a successor beneficiary as provided in section 169.715, RSMo, shall take effect in the month a properly completed nomination of successor beneficiary form is received by the Retirement System or the month of the retiree’s marriage to the successor beneficiary, whichever occurs later. The nomination of a successor beneficiary shall be effective immediately upon receipt by the retirement system of the properly completed nomination of successor beneficiary form or the date of the retiree’s marriage to the successor beneficiary, whichever occurs later. Effective August 28, 2017, the properly completed nomination of successor beneficiary form submitted pursuant to section 169.715, RSMo, must be received by the retirement system within one (1) year of remarriage of the retirement member and the new spouse.

(11) The effective date of any monthly benefit to a service retiree shall be the first day of the calendar month following the event establishing eligibility for the benefit, assuming all other requirements of the law and rules of the board of trustees have been met. Monthly benefit payments shall be made on the last day of each calendar month and shall be only for complete months. The initial payment shall include all benefits accrued since the effective date.

(12) A qualified member who desires to elect retirement Option 7 “Accelerated Payment Option” must do so in accordance with the terms, conditions, and limitations of this section and

section 169.670, RSMo.

(A) By selecting the Accelerated Payment Option, the member is electing to utilize the retirement allowance the member is eligible to receive from this retirement system in conjunction with the retirement benefit the member is eligible to receive from the federal Social Security Administration commencing at the minimum Social Security retirement age (as established by law at the time the Accelerated Payment Option is elected), in order to receive from the two (2) systems combined, and within the limitations noted herein, level or near level monthly retirement benefits during the member’s retirement.

(B) Under the Accelerated Payment Option, the member must select a benefit payment plan authorized by section 169.670, RSMo, for which the member qualifies, including the options for reduced monthly benefit payments for life (with continuing payments to a designated beneficiary), but the amount of the benefit payment the member would otherwise be eligible to receive under the plan selected will be modified in the manner described herein.

1. The retirement allowance paid to the member by this retirement system under the Accelerated Payment Option will be actuarially equivalent to the retirement allowance the member would normally receive under the benefit payment plan selected, but to facilitate level or near level monthly benefit payments during retirement in the manner described herein, the member agrees to accept a plan of monthly benefit payments from this retirement system that will vary in amount, depending on the age of the member.

A. By electing the Accelerated Payment Option, the member agrees to accelerate payment of a portion of the member’s retirement allowance to the early months of retirement, but as a consequence, and in order to maintain actuarial equivalence, the member further agrees to receive a reduced benefit payment amount over the remainder of the retirement period.

B. Under the Accelerated Payment Option, from the effective date of retirement from this retirement system until the retiree reaches the minimum Social Security retirement age (as established by law at the time the Accelerated Payment Option is elected), the retiree will receive a larger monthly benefit payment from this retirement system than would otherwise be paid under the benefit payment plan selected by the retiree. Upon reaching the minimum Social Security retirement age (as previously defined), the retiree will receive a smaller monthly benefit payment from this retirement system than would otherwise be paid under the benefit payment plan selected by the retiree.

2. The amount of the variable monthly benefit payment received from this retirement system will be actuarially determined by the retirement system using the benefit payment plan selected by the member and the member’s projected retirement benefit from Social Security at the minimum eligible retirement age (as established by law at the time the Accelerated Payment Option is elected). The actuarial calculation will identify the necessary increase over and reduction below the monthly benefit otherwise payable under the benefit payment plan selected by the member, so that in conjunction with the monthly retirement benefit the member is eligible to receive from Social Security commencing at the minimum retirement age (as established by law at the time the Accelerated Payment Option is elected), the member can potentially receive level or near level monthly benefit payments during the member’s retirement.

3. The plan of variable monthly benefit payments from this retirement system under the Accelerated Payment Option contemplates that the retiree will apply for and begin receiving retirement benefits from Social Security at the minimum Social Security retirement age set by law at the time the Accelerated Payment Option is elected, but nothing herein or in section 169.670, RSMo, shall be construed as a promise or guarantee by this retirement system that the Social Security Administration will make such payments, or that any payments made will comport with the estimate of projected Social Security benefits used to calculate the variable monthly benefits from this retirement system, or that such payments will commence at the time originally identified by the Social Security Administration.

Similarly, nothing herein or in section 169.670, RSMo, shall be construed as a promise or guarantee that this retirement system will make up any shortfall in Social Security benefits from those projected at the time the Accelerated Payment Option is elected, or that this retirement system has any obligations other than those expressly assumed herein to assure a stream of level or near level monthly retirement benefits. It shall be the sole responsibility of the retiree and the Social Security Administration, respectively, to secure and/or pay Social Security retirement benefits sufficient to combine with the plan of variable retirement benefits available from this system to yield a level or near level stream of monthly benefit payments during retirement. Neither a failure by the retiree or the Social Security Administration to fulfill their respective obligations, nor a subsequent change in the minimum Social Security retirement age, will nullify the retiree’s election of the Accelerated Payment Option or compel recalculation of the plan of variable monthly benefits determined at the time of election.

4. The retirement allowance the member is eligible to receive from this retirement system will determine the capacity of the Accelerated Payment Option to effectively provide level or near level monthly benefit payments for a retiree in the manner described herein. Some members may not be eligible for sufficient benefits to achieve a meaningful leveling of benefit payments under the Accelerated Payment Option and a member must exercise independent judgement in deciding whether the Accelerated Payment Option is appropriate in light of the member’s particular circumstances. Nothing in this paragraph or in section 169.670, RSMo, shall be construed as a promise or guarantee by this retirement system that the Accelerated Payment Option will provide a level or near level combination of benefit payments for all retirees, and in no case will the necessary adjustments to the monthly benefit otherwise payable under the plan selected by the member cause the amount to be paid when the member reaches the minimum Social Security retirement age (as established by law at the time the Accelerated Payment Option is elected) to be less than twenty-five percent (25%) of the member’s original, non-adjusted benefit (i.e., the monthly benefit that would otherwise be payable under the benefit payment plan selected by the member).

5. If the retiree selects a benefit payment plan that provides for the payment of retirement benefits to a beneficiary upon the retiree’s death, the amount of the beneficiary’s payment in any particular month will be established by determining the monthly benefit amount the retiree would have received under the Accelerated Payment Option were the retiree still living, and then incorporating any reduction from that benefit level, if appropriate, based on the benefit payment plan selected by the retiree.

(C) The provisions in section 169.670, RSMo, and 16 CSR 10- 6.100 concerning the right to receive a cost-of-living adjustment (COLA), the amount of any COLA, and any other limitations concerning COLAs shall apply with equal effect to benefits paid under the Accelerated Payment Option, except as follows:

1. Any COLA the retiree is eligible to receive will be based on the amount of the monthly benefit payable by this retirement system when the COLA takes effect; and 2. If a retiree has received COLAs prior to reaching the minimum Social Security retirement age (as established by law at the time the Accelerated Payment Option is elected), the reduced benefit paid by this retirement system from that point forward will include only that percentage of the previously awarded COLAs that would have been earned by the benefit amount payable after the retiree reaches the Social Security minimum retirement age (as previously defined).

(D) Limitations on and other provisions concerning postretirement employment found in this rule and in Chapter 169, RSMo, shall apply with equal effect to a retiree under the Accelerated Payment Option, except as follows:

1. If a retiree under the Accelerated Payment Option subsequently returns to employment covered by this retirement system, benefit payments will be suspended, and the retiree’s covered service will recommence under a new membership;

2. While the retirement benefits are suspended, they will continue to accrue COLAs based on the benefit that would have been paid to the retiree had the individual not returned to covered employment;

3. When the individual terminates covered employment and is again eligible to begin receiving retirement benefits, the retirement system will recalculate and, if necessary, adjust the amount of the prospective benefit payments under the Accelerated Payment Option to assure that they remain actuarially equivalent to the benefit payment plan selected at the time of the original retirement; and 4. A retiree under the Accelerated Payment Option who returns to covered employment and thereby qualifies for a second benefit based on the new membership may not elect the Accelerated Payment Option for the second benefit.

(E) A member who wishes to elect to receive retirement benefits under the Accelerated Payment Option, or who wants to receive an estimate of benefits under the Accelerated Payment Option, must provide the retirement system with a written estimate of the member’s projected Social Security retirement benefit at the minimum eligible retirement age (as then in effect), prepared and issued by the Social Security Administration. The Social Security benefit estimate must have been issued no more than one hundred eighty (180) days prior to the date of the application for retirement or the date of the request for an Accelerated Payment Option benefit estimate. The Social Security benefit estimate must identify the projected retirement benefits for the member only, and may not include any benefits that could accrue to the member from a spouse, family member, or some other source.

(F) If a member dies prior to retirement, the member’s surviving spouse cannot elect to receive benefits from this retirement system under the Accelerated Payment Option.

(13) Any person who is receiving or has received a retirement allowance from the system, other than a disability retirement allowance, who returns to employment in a position covered by the system shall undertake such employment under a new and separate membership in the system.

(A) Such person shall be eligible for a subsequent retirement allowance after one (1) year of creditable service under the new membership in the system. Such subsequent retirement allowance shall be separate and distinct from such person’s previous retirement allowance.

(B) After earning at least one (1) year of creditable service and upon termination of employment under the subsequent membership with the system, such person may—1) withdraw from the system and receive a refund of the person’s contributions made during the subsequent membership, 2) apply for a subsequent retirement allowance, or 3) leave the contributions with the system.

(C) Such person shall not receive a retirement allowance for any previous membership service while the person is earning creditable service under a subsequent membership with the system.

(D) All previous years of creditable service, not otherwise forfeited, will be considered to determine the formula factor, which may include the temporary allowance provided in

section 169.671.1(5), RSMo, to be used in calculating the subsequent retirement allowance.

(14) In addition to the retirement allowance provided in section 169.670.1(1)–(3), RSMo, a member retiring on or after July 1, 2000, whose creditable service is thirty (30) years or more or whose sum of age and creditable service is eighty (80) years or more, shall receive a temporary retirement allowance equivalent to four-tenths (4/10) of one percent (1%) of the member’s final average salary multiplied by the member’s years of service until such time as the member reaches minimum retirement age for Social Security retirement benefits (“minimum Social Security retirement age”), subject to the terms, conditions, and limitations of this rule.

(A) “Minimum Social Security retirement age” is the minimum age at which the retiree would be eligible to receive reduced Social Security retirement benefits. If otherwise eligible, a retiree shall receive the temporary retirement allowance until the retiree first attains minimum Social Security retirement age as that age is periodically adjusted by the Social Security Administration, but in no event shall the temporary retirement allowance terminate prior to the earlier of the retiree’s death or the retiree’s attainment of age sixty-two (62).

(B) To receive the temporary retirement allowance, the member must select a benefit payment plan authorized by

section 169.670, RSMo, for which the member qualifies, which may include an option for reduced monthly benefit payments for life, with continuing payments to a designated beneficiary.

1. A retiree who elects Option 1 shall receive the temporary retirement allowance until the earlier of the retiree’s death or the time at which the retiree attains minimum Social Security retirement age, provided that in no event shall the temporary retirement allowance terminate prior to the earlier of the retiree’s death or the retiree’s attainment of age sixty-two (62).

2. A retiree who elects Option 2, 3, 4, or 7 shall receive the temporary retirement allowance, as actuarially reduced pursuant to section 169.670.4, RSMo, in the same manner as described in this rule, provided that if the retiree dies prior to reaching minimum Social Security retirement age, such temporary retirement allowance shall be paid to the retiree’s designated beneficiary (as adjusted pursuant to the retiree’s elected option) until such time as the retiree would have reached the minimum Social Security retirement age had the retiree lived.

3. A retiree who elects Option 5 or 6 shall receive the temporary retirement allowance, as actuarially reduced pursuant to section 169.670.4, RSMo, in the same manner as described in this rule, provided that if the retiree dies prior to reaching minimum Social Security retirement age, such temporary retirement allowance shall be paid to the retiree’s designated beneficiary until such time as the retiree would have reached minimum Social Security retirement age had the retiree lived or until the payments to the retiree’s beneficiary would otherwise terminate pursuant to Option 5 or 6, whichever occurs first.

(C) By accepting the temporary retirement allowance, the retiree agrees to receipt of a retirement allowance that may decrease substantially when the retiree reaches minimum Social Security retirement age and further, that such decrease will be magnified if the retiree elected Option 7. By accepting the temporary retirement allowance, the retiree agrees that the payment of the temporary retirement allowance is not designed to provide for equal or substantially equal retirement allowance payments throughout the retiree’s life when such payments are received in conjunction with Social Security benefits or otherwise. Nothing herein or in section 169.670, RSMo, shall be construed as a promise or guarantee by this retirement system that the Social Security Administration will make any payments, or that any payments made, when added to the retiree’s retirement allowance, will result in equal or substantially equal payments throughout the retiree’s life or the life of any named beneficiary, or that this retirement system has any obligation to assure a stream of equal or substantially equal monthly retirement benefits. It shall be the sole responsibility of the retiree and the Social Security Administration, respectively, to secure or pay Social Security retirement benefits. Neither a failure by the retiree or the Social Security Administration to fulfill their respective obligations, nor a subsequent change in the minimum Social Security retirement age, shall compel this retirement system to recalculate the monthly benefits determined at the time of the retiree’s election of a retirement option pursuant to section 169.670, RSMo.

(D) The provisions in section 169.670, RSMo, and 16 CSR 10-6.100 concerning the right to receive a cost-of-living adjustment (COLA), the amount of any COLA, and any other limitations concerning COLAs shall apply with equal effect to the temporary retirement allowance, except as follows:

1. Any COLA the retiree is eligible to receive will be based on the amount of the monthly benefit payable by this retirement system when the COLA takes effect; and 2. If a retiree has received COLAs prior to reaching the minimum Social Security retirement age, the reduced retirement allowance paid by Public Education Employee Retirement System (PEERS) from that point forward will include only that percentage of the previously awarded COLAs that would have been earned by the benefit amount payable after the retiree reaches the minimum Social Security retirement age.

(E) Limitations on and other provisions concerning postretirement employment found in this rule and in Chapter 169, RSMo, shall apply with equal effect to a retiree receiving a temporary retirement allowance, except as follows:

1. If a retiree receiving a temporary retirement allowance subsequently returns to employment covered by this retirement system, benefit payments will be suspended, and the retiree’s covered service will commence under a new membership;

2. While the retirement benefits are suspended, they will continue to accrue COLAs based on the benefit that would have been paid to the retiree had the retiree not returned to covered employment; and 3. A retiree receiving a temporary retirement allowance who returns to covered employment and thereby qualifies for a second benefit based on the new membership may receive a temporary retirement allowance as part of the retiree’s subsequent benefit if eligible pursuant to section 169.561, RSMo, and sections (12) and (13) of this rule.

(F) If a member dies prior to retirement, a beneficiary eligible to receive monthly benefits pursuant to section 169.670.4(2), RSMo, is eligible to receive a temporary retirement allowance if the member would have been eligible to receive the temporary retirement allowance. The temporary retirement allowance paid to such beneficiary shall be administered in the same manner as if the member had retired and elected Option 2 of

section 169.670.4(2), RSMo.

(15) Pursuant to section 169.596, RSMo, a person receiving a retirement benefit from The Public Education Employee Retirement System of Missouri (PEERS) may be employed up to full-time for no more than forty-eight (48) months for a PEERScovered school district without a suspension of his or her retirement benefit provided that such school district certifies that it has met the requirements set forth in section 169.596, RSMo, and provided that such school district does not exceed the limit on the number of PEERS retirees that may be hired pursuant to section 169.596, RSMo.

(A) As used in section 169.596.2, RSMo, “full-time” shall mean “regularly employed” as defined in 16 CSR 10-6.010(1).

(B) As used in section 169.596, RSMo,“early retirement incentive” shall have the same definition as “consideration for agreeing to terminate employment” provided in 16 CSR 10- 3.010(9)(B)6., except that it shall not include retirement notice or separation notice incentives of total value of five thousand dollars ($5,000) or less for providing notice of intent to retire or separate employment.

(C) The school district shall notify PEERS in a manner acceptable to PEERS of the school district’s intent to hire a PEERS retiree under section 169.596, RSMo, prior to the first date of such employment.

(D) A school district hiring a PEERS retiree under section 169.596, RSMo, shall certify to PEERS through the Online Automated System Integrated Solution (OASIS) or in another manner acceptable to PEERS that— 1. It has met the requirements of section 169.596, RSMo; and 2. It has not exceeded the limit on the number of PEERS retirees it may hire under section 169.596, RSMo.

(16) If the designated joint and survivor beneficiary of a retiree who elected Option 2, 3, or 4 dies before the retired member, the retired member’s retirement allowance will be increased to the amount the retired member would be receiving had the retired member elected Option 1. The increase in retirement allowance shall be effective the month of the beneficiary’s death. If the retired member passes away before the increase in his or her benefit can be paid to him or her, such payment shall not be made if all of the required documents have not been provided for approval to PEERS.

(17) Any member receiving a retirement allowance from The Public Education Employee Retirement System of Missouri who elected a reduced retirement allowance under subsection 4 of

section 169.670, RSMo, who, at the time of that election, named his or her spouse as the nominated beneficiary may have the retirement allowance increased to the amount the retired member would be receiving had the retired member elected Option 1 under the following circumstances:

(A) Where the marriage of the retired member and the nominated spouse was dissolved on or after September 1, 2017, the dissolution decree must clearly provide for sole Retirement System of Missouri;

(B) Where the marriage of the retired member and the nominated spouse was dissolved prior to September 1, 2017— 1. If the dissolution decree clearly provides for sole Retirement System of Missouri, the parties must either obtain an amended or modified dissolution decree after September 1, 2017, that provides for the immediate removal of the nominated spouse, or the nominated spouse must sign a notarized statement on a form designated by The Public Education Employee Retirement System of Missouri consenting to his or her immediate removal as the nominated beneficiary and disclaiming all rights to future benefits; or 2. If the dissolution decree does not clearly provide for sole Retirement System of Missouri, the parties must obtain an amended or modified dissolution decree after September 1, 2017, which provides for sole retention by the retired member of all rights in the retirement allowance;

(C) The retired member and the nominated spouse must have been married at the time of the election of the reduced retirement allowance under subsection 4 of section 169.670, RSMo;

(D) In order to receive the increased retirement allowance, a retired member who elected a term certain plan under subsection 4 of section 169.670, RSMo, must have named his or her spouse as the primary beneficiary at the time of retirement.

The increased retirement allowance shall continue for the remainder of the retired member’s lifetime and no provisions of the term certain plan shall continue to apply to the retired member. All beneficiaries nominated by the retired member under the term certain plan shall be void, and the retired member must name new beneficiaries for any accumulated contributions payable upon the retired member’s death. The retired member shall not be eligible to nominate a new spouse pursuant to section 169.715, RSMo;

(E) A retired member who elected the Option 7 Accelerated Payment Option in conjunction with a reduced retirement allowance under subsection 4 of section 169.670, RSMo, upon application for the increased retirement allowance pursuant to

section 169.715, RSMo, will have his or her retirement allowance increased to the amount he or she would receive had he or she elected Option 1 in conjunction with the Option 7 Accelerated Payment Option; and (F) Any such increase in the retirement allowance shall be effective upon the receipt of an application for such increase, including the nominated spouse’s consent and disclaimer form, if required, and a certified copy of the decree of dissolution (and separation agreement, if applicable) that meets the requirements of this section. The increased retirement allowance will be paid prospectively only after receipt of all of the aforementioned documents. No retroactive benefits will be paid.

Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Aug. 11, 1977, effective Nov. 15, 1977. Emergency amendment filed June 20, 1988, effective July 1, 1988, expired Oct. 28, 1988. Amended: Filed June 20, 1988, effective Sept. 29, 1988. Emergency amendment filed Aug. 24, 1988, effective Sept. 3, 1988, expired Jan. 1, 1989.

Amended: Filed Aug. 24, 1988, effective Dec. 29, 1988. Amended:

Filed June 29, 1993, effective Dec. 9, 1993. Amended: Filed Oct. 29, 1993, effective May 9, 1994. Amended: Filed June 15, 1994, effective Nov. 30, 1994. Amended: Filed July 31, 1995, effective Feb. 25, 1996. Amended: Filed Oct. 15, 1997, effective April 30, 1998.

Amended: Filed Dec. 23, 1998, effective June 30, 1999. Amended:

Filed Aug. 9, 1999, effective Feb. 29, 2000. Amended: Filed Aug. 21, 2000, effective Feb. 28, 2001. Amended: Filed Aug. 29, 2003, effective Feb. 29, 2004. Amended: Filed Sept. 1, 2005, effective Feb. 28, 2006. Amended: Filed Nov. 1, 2006, effective April 30, 2007.

Amended: Filed Jan. 4, 2010, effective July 1, 2010. Amended: Filed July 2, 2012, effective Dec. 30, 2012. Amended: Filed June 24, 2013, effective Jan. 30, 2014. Amended: Filed Dec. 9, 2014, effective June 30, 2015. Amended: Filed April 14, 2015, effective Oct. 30, 2015.

Amended: Filed Sept. 6, 2017, effective March 30, 2018. Amended:

Filed Jan. 4, 2019, effective July 30, 2019. Amended: Filed Sept. 23, 2019, effective March 30, 2020. ** Amended: Filed July 19, 2022, effective Jan. 30, 2023. Amended: Filed Feb. 1, 2024, effective Aug. 30, 2024. Amended: Filed Oct. 2, 2024, effective April 30, 2025.

Amended: Filed Feb. 2, 2026, effective Aug. 30, 2026. **Pursuant to Executive Order 21-09, 16 CSR 10-6.060, section (4) was suspended from August 7, 2020 through December 31, 2021.

16 CSR 10-6.065 Recognition of Credit {#sec-16-csr-10-6.065 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.065}

PURPOSE: This rule implements the provisions of section 169.569, RSMo, allowing credit from each system named in section 169.569, RSMo, to be combined for the purpose of determining eligibility for retirement from each system.

(1) The provisions of this rule are to be used solely for the

purpose of implementing section 169.569, RSMo, (hereinafter, all chapter and section citations are to the Revised Statutes of Missouri unless otherwise indicated).

(2) “System” or “systems” shall mean one (1) or more of the retirement systems created by Chapter 169 and named in

section 169.569.1.

(3) The provisions of section 169.569 and this rule shall apply only to individuals with an effective retirement date after June 30, 2003.

(4) An individual may combine service credit from each of the systems with which the individual has at least five (5) years of creditable service to determine eligibility for normal or early retirement with each of the respective systems. Service credit from a system with which the individual has less than five (5) years of service may not be combined with any other service credit under this rule. Service credit may not be combined for any other purpose. Only service credit that is certified by the relevant system may be combined pursuant to this rule. An individual may not combine credit with other credit that is based on the same period of employment.

(5) Prior to receiving a retirement benefit from a system, an individual must comply with all of that system’s requirements related thereto. An individual is not required to terminate employment with employers covered by systems from which the individual is not yet receiving a retirement benefit.

(6) Each system will use its own retirement application. All systems will use a uniform Reciprocity Election form.

(7) Each system from which the individual is eligible to retire after combining service credit pursuant to this rule shall pay its own retirement benefit and shall determine the benefit it is to pay to the individual based only on the service credit the individual has with that system. Each system paying a retirement benefit shall calculate its own final average salary based upon an individual’s salaries on record with that retirement system. Each system paying a retirement benefit shall determine the retirement benefit based on its own applicable statutory provisions.

(8) An individual shall be subject to the working after retirement limitations for each system from which he or she is receiving a retirement benefit. The benefit paid by a system shall be discontinued only if the individual exceeds the working after retirement limitations, if any, of that system due to employment with an employer covered by that system. In the event of a discontinuance of benefits from one (1) system, the individual may continue to receive a retirement benefit from any system for which he or she has not exceeded that system’s working after retirement limitations.

(9) Service credit may be combined pursuant to this rule only for the purpose of service retirement eligibility and shall not be combined to determine eligibility for any other benefit payable by any system, including, but not limited to disability, surviving spouse and/or children benefits or minimum benefits.

(10) Notwithstanding the provisions of section (9), if, at the time of death, an individual could have elected to retire by combining credit under this rule, the beneficiary of such member may combine credit under this rule to qualify for benefits pursuant to sections 169.070.3(2)(a), 169.326.3, 169.460.14, or 169.670.4(2)(a).

History

• AUTHORITY: sections 169.610, RSMo 2000 and 169.569, RSMo Supp. 2001. Original rule filed June 28, 2002, effective Feb. 28, 2003. Original authority: 169.610, RSMo 1965, amended 1977 and 169.569, RSMo 2001.

16 CSR 10-6.070 Disability Retirement {#sec-16-csr-10-6.070 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.070}

PURPOSE: This rule sets forth the method of qualification and limitations as provided in section 169.663, RSMo.

(1) A member claiming disability retirement must file an application for retirement with the board of trustees on a form provided by the board. The application for disability retirement must be filed no later than one (1) year (twelve (12) months) after the member becomes disabled.

(2) The board of trustees shall designate one (1) or more medical advisers whose duties shall be to review and determine eligibility for all disability retirement applicants, including assigning physicians and/or vocational specialists for examinations and reports, when necessary. The board of trustees shall pay the fees of the assigned examining physicians and/or vocational specialists and shall pay the medical advisers a fee for each application. The medical advisers shall report on their findings and the findings of the examining physicians and/or vocational specialists, if applicable, and the board of trustees or designated staff shall act on these findings.

(3) Disability, as a basis for retirement, shall consist of a physical and/or mental incapacity that renders the member incapable of earning a livelihood in any occupation and shall be of such a nature to warrant an assumption that it will be permanent.

(4) As a basis for making an initial disability determination, earning a livelihood in any occupation shall mean that the member must be able to engage in a gainful occupation for which the member is reasonably qualified by education, training, and experience. A gainful occupation is one that replaces not less than seventy-five percent (75%) of the average of the member’s last three (3) years of salary and is reasonably found in the member’s Metropolitan Statistical Area (MSA) or Balance of State (BOS) area as established by the United States Bureau of Labor Statistics.

(5) In order to warrant an assumption that the disability is permanent, the medical advisers and/or the examining physicians must determine that the disabling condition is likely to persist for at least twelve (12) months. The medical advisers and/or the examining physicians shall require that the member’s disability be reviewed on a regular basis unless and until a determination can be made that the member’s disabling condition will continue until the member reaches age sixty (60). Such review may consist of submission of regular Certification of Disability Status forms as completed by the member’s physician or the member may be required to obtain periodic examinations by physicians selected and paid by the board, provided there shall not be more than two (2) examinations in any year.

(6) The earliest date on which disability retirement may become effective is the first day of the calendar month following the calendar month in which the services of the member are terminated, or the first day of the month following the month in which the claim is approved, whichever is later, except that the earliest date on which disability retirement may become effective for a member retiring after receiving credit for a year of membership service shall be July 1, the first day of the school year following the termination of services. Termination from employment covered by the retirement system prior to the effective date of disability retirement is required to be eligible for a disability retirement benefit. A member shall not be deemed to have terminated employment if the member is employed in any capacity by an employer covered by the retirement system or by a third party or independent contractor if such member is performing work in a district included in the retirement system as a temporary or long-term substitute teacher or in any position that would normally require that person to be duly certificated by the Missouri Department of Elementary and Secondary Education within one (1) month after his or her effective date of retirement. A member shall not be deemed to have terminated employment if, prior to receipt of his or her first benefit payment, the member reaches an agreement, whether written or unwritten, for future employment in any capacity by an employer covered by the retirement system. A member also shall not be deemed to have terminated employment if, prior to receipt of his or her first benefit payment, the member reaches an agreement, whether written or unwritten, for future employment with a third party or independent contractor if such member is performing work in a district included in the retirement system as a temporary or long-term substitute teacher or in any position that would normally require that person to be duly certificated by the Missouri Department of Elementary and Secondary Education.

The member shall be required to repay any benefit payments paid if it is determined that the member did not terminate employment covered by the retirement system.

(7) The first payment after approval shall include any benefits which have accrued between the date of disability and the date of the first payment, provided, however, that benefits shall not accrue for more than sixty (60) days prior to the date of filing the application.

(8) Any member who is receiving a disability retirement allowance from the retirement system and who has attained age sixty (60) may be employed in any capacity for, and receive income of any amount from, any employer except a school district included in the retirement system. Any such member may be employed in a district included in the retirement system without a discontinuance of the retirement allowance if such employment does not exceed the limitations set forth in

section 169.660, RSMo, and 16 CSR 10-6.060(4).

(9) Any member who is receiving a disability retirement allowance from the retirement system and who has not attained age sixty (60) may not be employed for any employer the compensation for which employment would constitute a livelihood and continue to receive the disability retirement allowance. Such member working for an employer covered by the retirement system shall not contribute on such earnings and shall earn no service credit for such employment. The board of trustees will determine that a member who has been approved for disability retirement and is receiving a disability retirement allowance is earning a livelihood for any given year when, not including the member’s disability retirement allowance, the member earns more than twelve (12) times the Substantial Gainful Activity monthly limit for non-blind Social Security Disability Insurance recipients for that year. Income is earned for purposes of this section when it is received as a result of wages including bonuses, commissions, severance pay, or is net earnings from self-employment. Investment income, pensions, capital gains, legal settlements or judgments, rental income that is not a part of self-employment (e.g., someone who is in the business of renting property), support or alimony payments, and inheritances are some examples of unearned income which would not count toward the earnings limit. The recipient of disability retirement benefits who has not attained age sixty (60) shall be required to submit an annual verification of income and may be required to submit tax returns, W-2 forms, paystubs, and other forms of documentation as evidence of continued eligibility for disability retirement.

(10) If the member fails to provide the board of trustees with the completed Certification of Disability Status form or obtain a periodic examination as required by section (5), fails to provide the income verification as required by section (9), or earns a livelihood in excess of the limits set forth in section (9), the member’s disability benefit shall be suspended until such certification of the member’s continued disability can be made or until the member reaches age sixty (60).

(11) A recipient of disability benefits may make a written request to the board of trustees to return to full-time or part-time employment on a trial basis. The written request shall include the proposed employer and the proposed start date of employment. The written request shall then either be approved or denied by the board of trustees. If the request is approved, the recipient’s disability benefit shall be placed on hold by the board of trustees for the duration of the trial period, which is not to exceed twelve (12) calendar months. If the recipient is unable to complete his or her trial basis employment period, the recipient must provide written documentation to the board of trustees stating that he or she is not able to complete the trial period. The board of trustees may require the recipient to again submit to a periodic examination by physicians selected by the board of trustees, to determine if the recipient remains incapable of earning a livelihood in any occupation. If determined to still be incapable of earning a livelihood in any occupation, the recipient shall again be considered a disability retiree and receive a disability retirement benefit without resubmitting an Application for Disability Retirement; any contributions paid to the retirement system by the recipient and his or her employer during the incomplete trial basis employment period will be refunded to the employer, which shall then refund its employee for any employee-paid contributions. The recipient shall receive no additional service credit for the incomplete trial basis employment period. If the recipient does successfully complete his or her trial basis employment, his or her disability retirement will be terminated and his or her membership status as of the date of the member’s disability retirement shall be restored; any contributions paid by the recipient and his or her employer to the retirement system during the trial

basis employment period will be retained by the retirement system and applied to the member account as payment toward any disability benefits paid during the member’s retirement.

The recipient will be granted service credit for the trial basis employment period. In no event shall the recipient receive a benefit payment in the same calendar month in which the recipient either works for his or her trial basis employer or receives service credit.

(12) Upon the death of a disability retiree, his or her beneficiary is entitled to the same benefits as the beneficiary of a member who dies while employed in a district included in the retirement system as outlined under section 169.670, RSMo.

(13) When a disability retiree reaches the age of sixty (60), the retiree’s retirement will be considered a service retirement rather than a disability retirement and the applicable service retirement regulations shall apply.

Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed June 15, 1994, effective Nov. 30, 1994. Amended: Filed Oct. 15, 1997, effective April 30, 1998. Amended: Filed Jan. 4, 2010, effective July 1, 2010.

Amended: Filed Feb. 15, 2013, effective July 30, 2013. Amended:

Filed May 20, 2020, effective Nov. 30, 2020. Amended: Filed May 5, 2022, effective Nov. 30, 2022. Amended: Filed Oct. 2, 2024, effective April 30, 2025. Amended: Filed Feb. 2, 2026, effective Aug. 30, 2026.

16 CSR 10-6.080 Withdrawals {#sec-16-csr-10-6.080 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.080}

PURPOSE: This rule sets forth the procedure for withdrawing member contributions as authorized by section 169.670, RSMo.

(1) A member may make application to withdraw his/her contributions at any time after thirty (30) days have elapsed following the termination of his/her services and the application shall be made on a form (see 16 CSR 10-2.030) provided by the board of trustees. A member shall be paid the amount due him/her within sixty (60) days of the date on which his/her application for withdrawal is filed with the board of trustees.

(2) If a member, who has withdrawn or has been refunded his/her contributions and thereby forfeited his/her creditable service, again becomes a member of the system, elects in writing to reinstate his/her creditable service and before retirement pays to the retirement system, with interest computed at the purchase rate, the amount of accumulated contributions withdrawn by him/her or refunded to him/ her, his/her previous service shall be credited to him/her. A member, electing to extend his/her payments over a period of time, following the election, shall make payments in amounts at the discretion of the member and interest on the unpaid balance shall be compounded annually at the purchase rate.

History

• AUTHORITY: section 169.610, RSMo 1994. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Aug. 11, 1977, effective Nov. 15, 1977. Amended: Filed Oct. 24, 1996, effective April 30, 1997.

16 CSR 10-6.090 Beneficiary {#sec-16-csr-10-6.090 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.090}

PURPOSE: This rule sets forth the procedure for establishing beneficiaries and their eligibility for benefits as authorized in sections 169.663 and 169.670, RSMo.

(1) Each member may designate a beneficiary and contingent beneficiaries by filing with the retirement system a form furnished by the board for this purpose. If a member fails to designate a beneficiary, the beneficiary shall be determined pursuant to section 169.676, RSMo.

(2) A member may change beneficiary(ies) at any time prior to retirement by filing a request for change with the board of trustees on a form furnished by the board for this purpose.

(3) Accumulated contributions of a deceased member due a beneficiary or estate upon the death of a member shall be paid within sixty (60) days of the establishment of the claim.

If the beneficiary is a minor, payment shall be made to the conservator of the minor appointed by the court after the filing of a certified copy of the court order making the appointment, or to the custodian designated under the Missouri Transfers to Minors Law.

(4) Upon the death of a member or retiree, payments shall be made as set forth below.

(A) The designated beneficiary of a deceased member prior to retirement shall be entitled to receive payment of the accumulated contributions of the deceased member if an alternate benefit is not elected by the beneficiary. If the member fails to designate a beneficiary on the form provided, if the beneficiary designation form on file is deemed invalid by operation of section 169.676.2., RSMo, or if no beneficiary designated on the form provided survives the member, the benefit shall be paid in accordance with section 169.676, RSMo.

(B) The designated beneficiary of a deceased retiree who retired before January 1, 2012, and elected Option 1 at retirement shall be entitled to receive any balance of the deceased retiree’s accumulated contributions in excess of the total retirement allowances paid. If the retiree fails to designate a beneficiary on the form provided or if no beneficiary designated on the form provided survives the member, the benefit shall be paid in accordance with section 169.670.5., RSMo.

(C) All members retiring on or after January 1, 2012, who elect Option 1 must designate a beneficiary at or after the time of their retirement and any beneficiary designation made prior to the member’s retirement shall be deemed void at the time of their retirement. Any beneficiary designated at or after retirement by a retiree electing Option 1 shall, upon the retiree’s death, be entitled to receive any balance of the deceased retiree’s accumulated contributions in excess of the total retirement allowances paid. If the retiree fails to designate a beneficiary at or after retirement on the form provided or if no beneficiary designated on the form provided survives the member, the benefit shall be paid in accordance with section 169.670.5., RSMo.

(D) If both a retiree who elected Option 2, 3, or 4 and the designated joint survivor under the option are deceased, any existing balance of the deceased retiree’s accumulated contributions in excess of the total retirement allowances paid to the retiree and to the joint survivor shall be paid to the beneficiary designated for that purpose. If the retiree fails to designate a beneficiary on the form provided or if no beneficiary designated on the form provided survives the member, the benefit shall be paid in accordance with section 169.670.5., RSMo.

(E) No payment of accumulated contributions shall be made to an estate except through the personal representative who has been legally qualified and who shall file a certified copy of the appointment; except that in cases where the court does not appoint a personal representative, payment shall be made upon order of the court to the person(s) designated by the court or in the absence of court order the system may make payment to a surviving heir if all known surviving heirs sign an Indemnity Agreement and file this agreement with the board of trustees prior to the payment where such agreement would adequately protect the system; or payment may be made in accordance with the provisions of section 473.097, RSMo, relating to small estates.

(5) Payments due a beneficiary of a deceased service retiree under Option 2, 3, 4, 5, 6, or 7 shall commence with the month following the month in which the retiree dies. Payments due a beneficiary under Option 2, 3, 4, or 7 shall cease with the payment at the end of the month in which the death of the beneficiary occurs. Under Options 5 and 6, if the retiree dies prior to receiving one hundred twenty (120) or sixty (60) monthly payments, respectively, the remainder of such monthly payments shall be paid to the retiree’s primary beneficiary. If the primary beneficiary dies prior to receiving the remainder of the one hundred twenty (120) or sixty (60) monthly payments under Option 5 or 6, respectively, the remainder of such monthly payments shall be paid to the retiree’s first contingent beneficiary. If the first contingent beneficiary dies prior to receiving the remainder of the one hundred twenty (120) or sixty (60) monthly payments under Option 5 or 6, respectively, the remainder of such monthly payments shall be paid to the retiree’s second contingent beneficiary. If there is no primary or contingent beneficiary who survives the retiree for the remainder of the one hundred twenty (120) or sixty (60) monthly payments under Option 5 or 6, respectively, the reserve of the remainder of such payments shall be paid in accordance with section 169.670.4.(1), RSMo.

(6) Option 2 benefits payable under section 169.670, RSMo, to a beneficiary of a member or a disability retiree who dies prior to becoming retired on service retirement shall accrue as follows:

(A) If the beneficiary elects to receive an immediate benefit, then the benefit shall be payable the first day of the month following the death of the member or disability retiree. If the beneficiary elects to receive a deferred benefit to begin when the member or disability retiree would have been eligible to receive a retirement allowance under section 169.670.1. or 4., RSMo, then the benefit shall be payable the first day of the month following the event which would have established the eligibility for such retirement allowance. If the beneficiary elects to receive a deferred benefit to begin when the member or disability retiree would first have been eligible to receive an actuarial equivalent of a retirement allowance, then the benefit shall be payable the first day of the month following the event which would have established eligibility for the actuarial equivalent.

(B) The benefits payable shall be those provided under the law in effect at the date the payments begin. Any actuarial equivalent factors applied in the benefit calculation shall be those in effect at the time benefit payments begin.

(C) The election by the beneficiary for Option 2 benefits must be made before the date the first payment would begin to accrue, except that an election made within one (1) year of the death of the member or disability retiree may be effective from the first of the month following the event which established eligibility for the retirement allowance. An election may not be changed after a payment has been made.

(D) Option 2 benefits payable pursuant to section 169.670, RSMo, to a beneficiary of a member or a disability retiree who dies prior to becoming retired on service retirement shall be paid only to a sole beneficiary who had an insurable interest in the member or disability retiree on the date of death. An “insurable interest” shall be considered to exist because of the relationship to a member of a wife, husband, father, mother, child (including a stepchild or adopted child), or any other person who has a financial interest in the continued life of the member or who is dependent upon the member for all or part of his or her support.

(7) Proof of the death of the member or beneficiary is required before any benefits, including, but not limited to, accumulated contributions are paid to an estate or other beneficiary. Proof of death shall be established by submission of an original or a certified copy of a death certificate issued by the authority of the governmental entity responsible for issuing such certificates. Other documentation, including, but not limited to, an appropriate court order may be submitted for evaluation if it is not possible to obtain a death certificate.

(8) Pursuant to section 169.676.2, RSMo, the member’s marriage, divorce, withdrawal of accumulated contributions, or the birth of the member’s child, or the member’s adoption of a child, shall result in an automatic revocation of the member’s previous designation in its entirety only if such event occurred on or after August 28, 2005, and before the member’s effective service retirement date.

Amended: Filed Dec. 12, 1996, effective June 30, 1997. Amended:

Filed Oct. 15, 1997, effective April 30, 1998. Amended: Filed Aug. 10, 1998, effective Feb. 28, 1999. Amended: Filed Aug. 9, 1999, effective Feb. 29, 2000. Amended: Filed Dec. 15, 2000, effective June 30, 2001. Amended: Filed June 7, 2001, effective Dec. 30, 2001.

Amended: Filed Sept. 1, 2005, effective Feb. 28, 2006. Amended:

Filed Nov. 1, 2005, effective April 30, 2006. Amended: Filed Dec. 19, 2011, effective June 30, 2012. Amended: Filed Feb. 15, 2013, effective July 30, 2013. Amended: Filed April 30, 2014, effective Oct. 30, 2014.

History

• AUTHORITY: section 169.610, RSMo Supp. 2013. Original rule filed Dec. 19, 1975, effective Jan. 1, 1976. Amended: Filed Aug. 11, 1977, effective Nov. 15, 1977. Amended: Filed Sept. 11, 1981, effective Dec. 11, 1981. Emergency amendment filed Oct. 29, 1993, effective Nov. 8, 1993, expired March 7, 1994. Amended: Filed Oct. 29, 1993, effective May 9, 1994. Amended: Filed June 15, 1994, effective Nov. 30, 1994. Amended: Filed July 31, 1995, effective Feb. 25, 1996.

16 CSR 10-6.095 Salary Rates for Benefit Calculations {#sec-16-csr-10-6.095 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.095}

PURPOSE: This rule establishes procedures for determining the salary rates used in calculating service retirement disability retirement and death benefits.

(1) The system will determine salary rates for purposes of benefit calculation in accordance with 16 CSR 10-6.020(7). The determination will include only salary earned for service for an employer within the system and will exclude salary related to creditable service that was purchased or transferred.

History

• AUTHORITY: section 169.610, RSMo Supp. 1996. Original rule filed Dec. 22, 1993, effective July 10, 1994. Amended: Filed Feb. 13, 1997, effective July 1, 1997.

16 CSR 10-6.100 Cost-of-Living Adjustments {#sec-16-csr-10-6.100 omnilex-key=us-mo-regs-official--title-16--16 CSR 10-6.100}

PURPOSE: This rule provides for the implementation of costof-living adjustments to retired members and beneficiaries as provided in section 169.670, RSMo.

(1) The board of trustees, at the August meeting or as soon as sufficient data is available after the end of the fiscal year, shall determine any cost-of-living adjustment to be effective with the January payment following the close of the fiscal year.

The board shall consider the recommendation of the system’s actuary in determining the amount of adjustment to be made.

(2) The recommendation of the actuary and the determination of the board shall take into consideration data from the National Consumer Price Index (CPI) and may include other pertinent data available. The cost-of-living change in the CPI shall be the June CPI of the fiscal year divided by the June CPI of the preceding fiscal year minus one (1) and expressed as a percent. Example: June 1976 CPI, 170.1; June 1975 CPI, 160.6 (170.1 ÷160.6) - 1 = .059 = 5.9%.

(3) When it is determined that an increase shall be granted, the increase shall be added to the allowances of all persons receiving service or disability retirement allowances or beneficiary allowances under the provisions of sections 169.663 and 169.670, RSMo. The initial increase in a retired member’s allowance cannot be granted before January 1, 1982, or until the fourth January 1 following retirement, whichever is later. A designated beneficiary of a deceased retiree who is receiving an allowance as provided in section 169.670, RSMo will be eligible for an increase provided the deceased retiree would have been retired four (4) January firsts had s/he lived.

(4) If the cost-of-living decreases as determined by the board of trustees, the allowance which had previously been increased under the provisions of Senate Bill 242 may be decreased by a percentage not to exceed the percent of reduction in the cost-of-living as determined by the board, but the decrease or total of such decreases shall not reduce the allowance below that received at retirement or on December 31, 1981, whichever is later. In determining whether a decrease shall be made, consideration shall be given not only to cost-of-living data as shown by the National CPI for the preceding fiscal year, but also to the total net economic change as reflected by the National CPIs of all years since the retiree or eligible beneficiary under sections 169.663 and 169.670, RSMo first qualified for a cost-ofliving increase.

History

• AUTHORITY: section 169.610, RSMo 1994. Original rule filed Sept. 11, 1981, effective Dec. 11, 1981. Amended: Filed Aug. 9, 1999, effective Feb. 29, 2000.

Division 20 Missouri Local Government Employees' Retirement System (lagers)

Chapter 1 General Organization

16 CSR 20-1.010 General Organization {#sec-16-csr-20-1.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-1.010}

PURPOSE: The purpose of this regulation is to comply with

section 536.023(3), RSMo which requires each agency to adopt as a regulation, a description of its operation and the procedures where the public may obtain information or make submissions or requests.

(1) The Missouri Local Government Employees’ Retirement System (LAGERS) is a body corporate established by state law for the purpose of providing for the pensioning of the officers and employees and the widows and children of deceased officers and employees of any political subdivision of the state.

(2) The general administration and the responsibility for the proper operation of the system is vested in a board of trustees consisting of seven (7) persons. Six (6) trustees are elected in accordance with the procedure described in 16 CSR 20-2.150, and one (1) trustee is appointed by the governor. The board of trustees employs an executive secretary, who may also be referred to as the executive director, not one (1) of their number, who shall be the executive officer of the board and a chief investment officer, not one (1) of their number, who shall report directly to the board on all system investment activity. The board also may employ or contract for the services of actuaries, legal advisors, investment counselors, medical advisors, certified public accountants, and such other service providers as the board shall deem necessary.

(3) Anyone wishing to obtain information or make submissions or requests may do so by contacting the system’s Executive Secretary at 701 West Main Street, PO Box 1665, Jefferson City, MO 65102; or by calling (573) 636-9455.

Amended: Filed March 27, 2024, effective Nov. 30, 2024. *Original authority: 70.605, RSMo 1967, amended 1974, 1992, 2000, 2003, 2013.

History

• AUTHORITY: section 70.605.21, RSMo 2016. Original rule filed Dec. 29, 1975, effective Jan. 8, 1976. Amended: Filed Oct. 31, 1979, effective Feb. 11, 1980. Amended: Filed Feb. 16, 1999, effective July 30, 1999. Non-substantive change filed May 1, 2018, published June 30, 2018. Amended: Filed May 3, 2019, effective Nov. 30, 2019.

Chapter 2 Administrative Rules

16 CSR 20-2.083 Re-Employment in LAGERS-Covered Employment After Retirement {#sec-16-csr-20-2.083 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.083}

16 CSR 20-2.105 Redetermination of Allowances During Deflation and Consumer Pricing Employees’ Retirement System (LAGERS) {#sec-16-csr-20-2.105 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.105}

16 CSR 20-2.010 Definitions {#sec-16-csr-20-2.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.010}

PURPOSE: The purpose of this rule is to expand on and clarify definitions of terms found in sections 70.600, 70.605, and 70.631, RSMo.

(1) Employee.

(A) The term employee shall include persons who are neither police officers nor fire fighters, who are employed by, or who become employed by, an employer participating in the system.

The term employee may include, at the employer’s election, either police officers or fire fighters or both police officers and fire fighters. The term employee shall include elected fee officials and the employees of elected fee officials under the provisions of section 70.600(8) and 70.600(10), RSMo. The term employee may also include a person who is holding the position of mayor, presiding commissioner, president or chairman of a political subdivision, or who is a member of the governing body, if the political subdivision has ten (10) or more other employees, if that person is covered by the federal Social Security program by virtue of the position held with the political subdivision, and if that person files application for membership with the board within the time prescribed by

section 70.600(10)(D), RSMo.

(B) The term employee shall not include any person— 1. Who is employed in a position normally requiring less than one thousand five hundred (1500) hours of work a year; provided a political subdivision, by written certification to the board at the time the employer joins the system, may reduce one thousand five hundred (1500) hours minimum for its employees, which lesser number of hours shall be uniform for all its employees and shall be one thousand two hundred fifty (1250) or one thousand (1000);

2. Who is included as an active member of any other public employee retirement plan by reason of his/her employment with his/her political subdivision, except the federal Social Security program and the County Employees’ Retirement System; and 3. Who acts for the political subdivision as an independent contractor or is paid wholly on a fee basis, except elected officials and their employees.

(C) The term “police officer” means any regular or permanent employee of the police department of a political subdivision, including probationary police officers, possessing the duty and power to enforce the general criminal laws of the state or the ordinances of any political subdivision of the state, and who is required to be certified by the “Peace Officer Standards and Training Commission.” The term “police officer” includes the terms “peace officer” and “policeman.”

1. The term “police officer” shall not include any civilian employee of a police department, or any person temporarily employed as a police officer for an emergency.

2. The term “police officer” shall include any person employed for the purpose of undertaking or completing a course of study consisting of a fixed length that, if satisfactorily completed, results in obtainment of a Peace Officer Standards and Training (POST) Program certificate and employment in a position otherwise falling within the definition of “police officer,” notwithstanding the provisions of this paragraph.

(D) The term “firefighter” means any regular or permanent employee of the fire department of a political subdivision, including probationary firefighters, employed for the duty of fighting fires, or whose duties include supervision of firefighting personnel. The term “firefighter” includes the term “fireman.”

1. The term “firefighter” shall not include civilian employees of a fire department; volunteer firefighters; paramedics and/or emergency medical technicians (EMTs), unless they perform firefighting duties in addition to their paramedic or EMT duties; or any person temporarily employed as a firefighter for an emergency.

(E) The term “emergency medical service personnel” means any regular or permanent employee of a political subdivision possessing the duty and power to provide Advanced Life Support or Basic Life Support treatment, and who is required to be certified by the Missouri Bureau of Emergency Medical Services as an Emergency Medical Technician Basic (EMT- B), Advanced Emergency Medical Technician (AEMT) or an Emergency Medical Technician-Paramedic (EMT-P), or whose duties include direct supervision of EMT-B, AEMT and/or EMT-P personnel.

1. The term “emergency medical service personnel” shall not include volunteer EMT-Bs, AEMTs, or EMT-Ps or any person temporarily employed as an EMT-B, AEMT, or EMT-P for an emergency.

(F) The term “emergency telecommunicator” means any regular or permanent employee of a political subdivision employed as an emergency telephone or telecommunications worker, call taker, or public safety dispatcher whose duties include receiving, processing, or transmitting public safety information received through a Public Safety Answering Point, or whose duties include direct supervision of emergency telecommunicator personnel.

1. The term “emergency telecommunicator” shall not include any volunteer emergency telecommunicators or any person temporarily employed as an emergency telecommunicator for an emergency.

(G) The term “jailor” means any regular or permanent employee of a political subdivision employed for the duty of monitoring, transporting, or detaining inmates or other detainees held in the jail or other correctional facility of the political subdivision or whose duties include direct supervision of jailor personnel.

1. The term “jailor” shall not include any volunteer jailors or any person temporarily employed as jailor for an emergency.

(2) Credited Service.

(A) Six (6) or more hours a day of work (or equivalent paid leave time) shall be considered a day of credited service; provided, the six (6) hours minimum shall be reduced to five (5) hours (or equivalent paid leave time) for a political subdivision which has elected to cover employee positions requiring one thousand two hundred fifty (1,250) or more hours of work a year, or to four (4) hours (or equivalent paid leave time) for a political subdivision which has elected to cover employee positions requiring one thousand (1,000) or more hours of work a year.

(B) Fifteen (15) or more days of work as defined in 16 CSR 20- 2.010(2)(A) rendered in a calendar month (or equivalent paid leave time) shall be considered a month of credited service; provided the fifteen (15) days minimum shall be reduced to twelve (12) days (or equivalent paid leave time) for a political subdivision which has elected to cover employee positions requiring one thousand two hundred fifty (1,250) or more hours of work a year, or to ten (10) days (or equivalent paid leave time) for a political subdivision which has elected to cover employee positions requiring one thousand (1,000) or more hours of work a year.

(C) In no case shall a member receive more than one (1) year of service credit for service rendered by him/her for one (1) or more employers in any calendar year.

(D) For purposes of computing total service credit at the time of retirement, the first month of employment and/ or the last month of employment shall be included in total service credit if fifteen (15) or more calendar days of service rendered in the month(s) in question, provided the fifteen (15) calendar days shall be reduced to twelve (12) calendar days for a political subdivision which elected to cover employee positions requiring one thousand two hundred fifty (1250) or more hours of work a year or ten (10) calendar days for a political subdivision which has elected to cover employee positions requiring one thousand (1000) or more hours of work a year.

(E) An elected member of the governing body of a political subdivision, who is concurrently employed on a full-time

basis, or in a full-time equivalent (FTE) position with a different political subdivision, may be enrolled as a member for both political subdivisions pursuant to section 70.600(10), RSMo subject to the provisions of subsection (2)(C).

(3) Compensation.

(A) Compensation includes all remuneration paid an employee by a political subdivision for personal services rendered by the employee for the political subdivision (in the case of elected fee officials and their employees, refer to

section 70.600(8), RSMo).

(B) Remuneration paid by a political subdivision, but not in money, is considered to be compensation subject to employee and employer contributions based on a reasonable value in money to be determined by the political subdivision, subject to the approval of the system.

(4) Transact Business. Transact Business, as used in 70.605.1, RSMo, includes the authority to purchase, acquire, hold and lease real estate, purchase, acquire, hold and lease personal property, open and close bank accounts, enter into bank transactions, enter contracts and other agreements, borrow funds, execute all documents or instruments of any kind appropriate for carrying out the purposes of the retirement system, including, without limitation, service, purchase, sale, debt, and pledge or other security agreements, and perform any and all other acts or activities customary, incidental, necessary, or convenient to the purposes and powers enumerated hereinabove and within 70.600-70.755, RSMo.

(5) Invest Funds. Invest Funds, as used in 70.605.1, RSMo, includes full power to invest and reinvest the moneys of the system, and to hold, purchase, sell, assign, transfer, or dispose of any of the securities and investments in which such moneys shall have been invested, as well as the proceeds of such investments and such moneys, open and close bank accounts, enter into bank transactions, hire and fire investment managers and custodians, enter contracts and other agreements, borrow funds, lend funds, lever assets, issue guarantees, and pledge or otherwise grant security interests in any retirement system property or to secure payment or performance in respect of any guarantees, create business entities and hold or sell interest in those entities, execute all documents or instruments of any kind appropriate for carrying out the investment purposes of the retirement system, including, without limitation, service, purchase, sale, debt, and pledge or other security agreements, and perform any and all other acts or activities customary, incidental, necessary, or convenient to the purposes and powers enumerated hereinabove and within 70.600-70.755, RSMo.

Amended: Filed Nov. 4, 2020, effective May 30, 2021. Amended:

Filed July 14, 2025, effective Feb. 28, 2026.

History

• AUTHORITY: section 70.605, RSMo 2016. Original rule filed Dec. 29, 1975, effective Jan. 8, 1976. Amended: Filed Feb. 16, 1999, effective July 30, 1999. Amended: Filed Feb. 28, 2008, effective Aug. 30, 2008. Amended: Filed Oct. 28, 2019, effective April 30, 2020.

16 CSR 20-2.015 Determination of Certain Allowances {#sec-16-csr-20-2.015 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.015}

PURPOSE: The purpose of this rule is to clarify the procedures for determining eligibility and the amounts of allowances applicable to consecutive and/or concurrent periods of employment.

(1) For purposes of determining eligibility for and amounts of allowances applicable to consecutive periods of employment rendered as a police officer or firefighter and then as a general employee, or vice-versa, service credit in each department shall be considered separately. The final average salary (FAS) used for determining such allowances shall be the final average salary determined on the basis of total credited service.

(2) In those instances where a member has concurrent employment with more than one (1) participating political subdivision in one (1) or more calendar months, when the member submits an application for retirement, the member’s final average salary will be calculated separately for each employer, based on either the highest consecutive thirtysix (36)- or sixty (60)-months of wages contained in the period of one hundred twenty (120) consecutive months of credited service with each employer immediately preceding the termination of his or her membership.

History

• AUTHORITY: section 70.605.21, RSMo Supp. 2007. Original rule filed Sept. 9, 1985, effective Dec. 15, 1985. Amended: Filed Feb. 28, 2008, effective Aug. 30, 2008.

16 CSR 20-2.020 Actuarial Valuations {#sec-16-csr-20-2.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.020}

PURPOSE: The purpose of this rule is to establish guidelines relative to actuarial valuations.

(1) Any political subdivision wishing to affiliate with the Missouri Local Government Employees’ Retirement System must first furnish a complete and current actuarial valuation prepared by the system’s actuary. The board of trustees shall not accept any application from a political subdivision which has not completed a preliminary actuarial valuation.

(2) The cost of a preliminary actuarial valuation prepared pursuant to section (1) for any political subdivision prior to joining the system shall be borne by the political subdivision.

(3) Regular annual actuarial valuations prepared for participating political subdivisions, after the preliminary actuarial valuation has been prepared, will be at the expense of the system.

(4) The cost of supplemental actuarial valuations used to determine contribution rates for optional benefit programs shall be determined as follows:

(A) The cost of the actuarial valuation for the first optional benefit program in any one (1) system fiscal year shall be borne by the system; and (B) The cost of any other optional benefit program in that one (1) system fiscal year shall be borne by the employer.

History

• AUTHORITY: section 70.605.21, RSMo 1994. Original rule filed Dec. 29, 1975, effective Jan. 8, 1976. Amended: Filed Feb. 16, 1999, effective July 30, 1999. Original authority 70.605, RSMo 1967, amended 1974, 1992.

16 CSR 20-2.030 Prior Service Credit {#sec-16-csr-20-2.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.030}

PURPOSE: The purpose of this rule is to establish a guideline relative to the election by an employer to cover a certain percent of prior service.

(1) Once a political subdivision has elected a percentage of prior service credit and has certified its election to the board of trustees, it cannot change the percentage certified.

(2) The percentage of prior service credit so certified by the political subdivision shall be the same for all employees of that political subdivision.

History

• AUTHORITY: section 70.605.21, RSMo 1986. Original rule filed Dec. 29, 1975, effective Jan. 8, 1976. Amended: Filed Oct. 6, 1983, effective Jan. 11, 1984. Original authority: 70.605, RSMo 1967, amended 1974, 1992 and 2000.

16 CSR 20-2.040 Refunds {#sec-16-csr-20-2.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.040}

PURPOSE: The purpose of this rule is to establish guidelines regarding refunds of employee contributions.

(1) The executive secretary is authorized to make refunds of member’s accumulated contributions upon termination of employment with an employer.

(2) The employee must submit a written request for the refund of the member’s accumulated contributions on a form furnished by the board, which may be an electronic form.

(3) The member’s employer must certify that the employee has left the employ of the employer.

(4) The Retirement System (LAGERS) will not refund a member’s accumulated contributions until the employer has remitted the employer statement certifying that the member is no longer receiving remuneration or making contributions to the system. Refunds are issued on the first and fifteenth days of a month (or the first business day thereafter if the 1st or 15th day is not a business day).

(5) The executive secretary shall report to the board at each meeting of the board, the refunds of employees’ accumulated contributions made by LAGERS since the last meeting of the board.

(6) The executive secretary may grant a six- (6-) month period of time for the repayment of previously refunded contributions.

Dec. 29, 1975, effective Jan. 8, 1976. Amended: Filed Oct. 6, 1983, effective Jan. 11, 1984. Amended: Filed Feb. 16, 1999, effective July 30, 1999. Amended: Filed May 3, 2019, effective Nov. 30, 2019.

16 CSR 20-2.045 Application for Retirement {#sec-16-csr-20-2.045 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.045}

PURPOSE: This rule sets forth the factors that will determine the date a member’s application for retirement will be considered to have been filed, for purposes of determining the retirement effective date.

(1) Any vested member who has attained the minimum service retirement age, the minimum early service retirement age pursuant to section 70.670, RSMo, or, if an election has been made in accordance with section 70.646, RSMo to provide for alternate eligibility, have years of attained age and credited service in force which total eighty (80) or more, may file a written or electronic application for retirement with the system, including the date on which the member desires retirement to be effective.

(2) For purposes of section 70.645, RSMo, and this rule, the following factors shall determine the date that an application for retirement shall be deemed to have been filed with Missouri Local Government Employees’ Retirement System (LAGERS):

(A) If the application is mailed to LAGERS via the U.S. Postal Service, the postmark date, or postal meter date;

(B) If the application is sent to LAGERS via private/commercial delivery service, the date the application is shipped by the commercial delivery service;

(C) If the application is sent to LAGERS electronically or through facsimile transmission, the date and time the application is received by LAGERS; and (D) If the application is personally given to a LAGERS employee, the date of personal delivery.

(3) LAGERS will process applications for retirement in accordance with the effective date indicated by the member, unless there are reasons the retirement cannot become effective on the date selected. Notwithstanding the retirement effective date indicated by the member in his/her application, the retirement effective date shall be not less than thirty (30) days nor more than ninety (90) days from the date the member’s application is filed with the system.

rule filed Feb. 16, 1999, effective July 30, 1999. Amended: Filed May 3, 2019, effective Nov. 30, 2019. 70.645, RSMo 1967, amended 1975, 1977, 1988.

History

• AUTHORITY: sections 70.605.21 and 70.645, RSMo 2016. Original

16 CSR 20-2.048 Definitive Break in Service to Determine Eligibility for Benefits {#sec-16-csr-20-2.048 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.048}

PURPOSE: This rule sets forth the factors that will determine when a member has established a definitive break in service, thereby becoming eligible to file an application for retirement or application for payments due a former member. It is imperative that all members establish such definitive break in service to be eligible to receive such benefits.

(1) When filing an “application for retirement” the member or former member shall not be reported as a full-time employee, receiving membership service in accordance with section 70.600(15), RSMo, for the month such retirement is to be effective. All credited service will be determined based upon administrative rule 16 CSR 20-2.010(2). In addition, the member or former member shall have a minimum calendar month break from employment termination date or retirement effective date, whichever is later. (Examples of how the minimum calendar month break from employment is calculated follows for a February 1 retirement effective date. In the situation where the applicable later date is the retirement effective date, then the calendar month date is satisfied on March 1. In the situation where the applicable later date is the employment termination date, and such termination date is February 10, then the minimum calendar month break is satisfied on March 10.)

(2) When filing an “application for payments due a former member” such former member shall not be reportable as a full-time employee as of the application date. In addition, the former member shall have a minimum of one (1) month with no reported service credit following termination of employment in accordance with administrative rule 16 CSR 20-2.010(2).

History

• AUTHORITY: sections 70.605.16 and 70.605.21, RSMo Supp. 2012. Original rule filed Sept. 17, 2012, effective Feb. 28, 2013.

16 CSR 20-2.050 Waiting Period for Contributions on New Employees {#sec-16-csr-20-2.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.050}

PURPOSE: The purpose of this rule is to clarify the procedures to follow in determining when contributions are to begin for new employees.

(1) If the date of employment of a new employee is any day other than the first calendar day of a month, the six (6)-month waiting period will begin with the first calendar day of the month following the month of employment.

(2) A member is allowed only one (1) six (6)-month waiting period while participating in the system.

(3) If a member was employed in a position requiring less than the number of hours adopted by his/her employer for participation, the date of employment for system purposes would be the date of full-time employment.

History

• AUTHORITY: section 70.605.21, RSMo 1986. Original rule filed Dec. 29, 1975, effective Jan. 8, 1976. Amended: Filed Oct. 6, 1983, effective Jan. 11, 1984. Original authority: 70.605, RSMo 1967, amended 1974, 1992, 2000.

16 CSR 20-2.055 Election of Optional Retirement Benefits {#sec-16-csr-20-2.055 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.055}

PURPOSE: This rule clarifies the circumstances under which failure to elect an optional retirement benefit will result in payment of a single lifetime benefit.

(1) Under section 70.660, RSMo 1994, after a member’s application for retirement has been received by Missouri Local Government Employees’ Retirement System (LAGERS), and prior to the effective date of retirement, but not thereafter, a member may elect one of several benefit options, which will provide for payment of an allowance to his/her designated beneficiary in the event of the member’s death, thereby reducing the member’s allowance for life.

(2) Election of a benefit option pursuant to the provisions of section 70.660, RSMo must be made in writing on a form provided to the member by LAGERS. To be effective, the completed election form must be returned to LAGERS no later than six (6) months from the date the election form is mailed to the member.

(3) If the member fails to make an optional benefit election and/or to return the completed election form to LAGERS within six (6) months from the date the election form is mailed to the member, his or her allowance for life shall be paid as a single lifetime benefit.

(4) For purposes of determining whether an optional benefit election has been made in a timely manner, the following factors shall be determinative:

(A) If the election form is returned to LAGERS via the postal service, the postmark date;

(B) If the election form is returned to LAGERS via private/ commercial delivery service, the date the form is shipped by the private/commercial delivery service;

(C) If the election form is sent to LAGERS via facsimile transmission, the date and time the fax transmission is received by LAGERS; or (D) If the election form is personally given to a LAGERS board member or employee, the date of personal delivery.

History

• AUTHORITY: sections 70.605.21, RSMo 1994 and 70.660, RSMo Supp. 1998. Original rule filed Feb. 16, 1999, effective July 30, 1999. Original authority: 70.605, RSMo 1967, amended 1974, 1992 and 70.660, RSMo 1967, amended 1971, 1972, 1977, 1992, 1998.

16 CSR 20-2.056 Lump-Sum Cash Payout of Retirement Allowance {#sec-16-csr-20-2.056 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.056}

PURPOSE: This rule establishes the circumstances under which a member or former member may receive a lump-sum cash payout in lieu of a monthly benefit, as provided for in section 70.660.2(4), RSMo regarding optional retirement elections.

(1) A member or former member who is entitled to a retirement allowance, as defined in section 70.655 or section 70.765, RSMo, may, in accordance with section 70.660.2(4), elect to receive a lump-sum cash payout at retirement that is the actuarial equivalent of the retirement allowance otherwise payable, provided that the value of the reserve at the time of payment is less than twenty thousand dollars ($20,000).

(2) The election to receive a lump-sum cash payment must be made before the first payment of a retirement allowance becomes due and payable, but not thereafter.

(3) The reserve value of the lump-sum payout shall be calculated at the time of the member or former member’s retirement.

(4) A member or former member electing to receive a lumpsum cash payout pursuant to the provisions of this rule shall do so by electing payment under Option “D” on the LRS-9, “Election of Allowance Option” form.

Oct. 17, 2001, effective May 30, 2002. Amended: Filed May 3, 2019, effective Nov. 30, 2019.

16 CSR 20-2.057 Qualified Government Excess Benefit Arrangement (QGEBA) {#sec-16-csr-20-2.057 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.057}

PURPOSE: This rule implements section 70.655, RSMo and section 415(m) of Title 26 of the United States Code and allows for the payment of benefits in excess of the limits imposed by section 415 of Title 26 of the United States Code to which retirees and beneficiaries are otherwise entitled pursuant to Chapter 70, RSMo.

(1) Definitions.

(A) “Allowance” shall mean the total of a retiree’s annuity and pension.

(B) “Annuity” shall mean a monthly amount derived from the accumulated contributions of a member and payable by the system throughout the life of one (1) or more persons or for a temporary period.

(C) “Pension” shall mean a monthly amount derived from contributions of an employer and payable by the system throughout the life of one (1) or more persons or for a temporary period.

(D) “Maximum benefit” shall mean the monthly allowance a retiree or beneficiary is entitled to receive from the retirement system, to the extent the pension component of such allowance does not exceed the annual benefit limit set forth in section 415 of Title 26 of the United States Code, as amended.

(E) “Retirement System” shall mean the Missouri Local Government Employees’ Retirement System established pursuant to Chapter 70, RSMo.

(F) “Section 415(m) benefit plan participant” shall mean any retiree or beneficiary whose pension otherwise payable pursuant to Chapter 70, RSMo, would exceed the maximum benefit permitted under section 415 of Title 26 of the United States Code, as amended. Eligibility as a section 415(m) benefit plan participant shall be determined by the retirement system at the time of retirement and annually thereafter.

(G) “Section 415(m) benefit plan” shall mean the separate, unfunded qualified government excess benefit arrangement within the meaning of section 415(m) of Title 26 of the United States Code, as amended, and established pursuant to administrative rule, and that is separate from the retirement system.

(H) “Unrestricted benefit” shall mean the monthly pension a retiree or beneficiary would have been entitled to receive without giving effect to the limits imposed by section 415 of Title 26 of the United States Code.

(2) A section 415(m) benefit plan participant receiving an allowance from the retirement system pursuant to Chapter 70, RSMo, is entitled to a monthly benefit under the section 415(m) benefit plan in an amount equal to the section 415(m) benefit plan participant’s unrestricted benefit less the maximum benefit. In no event shall a retiree or beneficiary receive a total monthly allowance from the retirement system and the section 415(m) benefit plan in excess of the monthly allowance he or she would have been entitled to receive from the retirement system under Chapter 70, RSMo without giving effect to the limits imposed by section 415 of Title 26 of the United States Code.

(3) Any benefit to which a retiree or beneficiary is entitled pursuant to this rule shall be paid at the same time and in the same manner as the benefit would have been paid from the retirement system if the payment of the benefit from the retirement system had not been subject to the limits imposed by section 415 of Title 26 of the United States Code.

(4) Any other provision of law to the contrary notwithstanding, contributions may not be accumulated under the section 415(m) benefit plan to pay future monthly benefits to section 415(m) benefit plan participants. Instead, a portion of each payment of employer contributions made to the retirement system pursuant to the provisions of section 70.730, RSMo shall be paid to the section 415(m) benefit plan in an amount necessary to satisfy the retirement system’s obligation to pay section 415(m) benefit plan participants the amount calculated pursuant to section (2), above, as those amounts become due and payable, as well as those amounts needed to pay reasonable expenses necessary to administer the section 415(m) benefit plan.

(5) The section 415(m) benefit plan is a separate component of the retirement system plan qualified pursuant to section 401(a) of Title 26 of the United States Code and is maintained solely for the purpose of funding and providing benefits to retirees and beneficiaries when the retirees’ or beneficiaries’ unrestricted benefits would otherwise exceed the limits imposed by section 415 of Title 26 of the United States Code.

(6) A member, retiree, or beneficiary of the retirement system may not directly or indirectly elect to defer payment of benefits or allowances payable pursuant to this rule.

(7) The section 415(m) benefit plan shall be administered in the same manner as the retirement system, pursuant to section 70.605, RSMo.

History

• AUTHORITY: section 70.605.21, RSMo Supp. 2004. Original rule filed Nov. 17, 2004, effective May 30, 2005.

16 CSR 20-2.060 Correction of Errors {#sec-16-csr-20-2.060 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.060}

PURPOSE: The purpose of this rule is to make express the implied

(1) Should any change in records or error result in any person receiving from the system more or less than s/he would have been entitled to receive had the records been correct or the error not been made, the executive secretary shall make corrections to the records and as far as is practicable shall adjust the amount of the benefit in such a manner that the correct amount of the benefit to which the person is entitled shall be paid.

(2) In the event that an error, oversight, or miscalculation of benefits results in an active or former member, retirant, or beneficiary being paid less than the amount which s/he was entitled to receive, the amount of retroactive benefits payable, if any, shall be calculated, and the system shall pay such amount in a lump-sum payment, in addition to adjusting the amount of the current benefit, as otherwise provided in this

section.

(3) In the event that an error, oversight, or miscalculation of benefits results in an active or former member, retirant, or beneficiary being paid more than the amount which s/he was entitled to receive, the executive secretary shall notify the individual of the amount of the overpayment, which shall be recovered by the system in accordance with the following policy:

(A) If the active or former member, retirant, or beneficiary is receiving a monthly benefit or other type of recurring payment from the system, the Missouri Local Government Employees’ Retirement System (LAGERS) will recover the overpayment by making an adjustment to the recurring payment using an actuarially determined reduction over the individual’s estimated lifespan to recover the full amount of the overpayment to the particular active or former member, retirant, or beneficiary who received the overpayment. Such overpayment recovery shall not exceed the actual dollar amount of the overpayment. The particular active or former member or retirant or beneficiary who received the overpayment may also opt to repay the overpayment to the system in one lump sum payment.

(B) In the event that an active or former member, retirant, or beneficiary received an overpayment of a lump sum or other type of nonrecurring payment from the system, LAGERS will take reasonable steps to have the overpayment amount returned to the system by the active or former member, retirant, or beneficiary who received the overpayment.

(4) Any correction of errors to member records concerning, but not limited to, name, remuneration, contributions, marriage, dates of employment, termination or birth, Social Security number, tax status, address or service credit adjustments must be certified to the system in writing.

Emergency amendment filed Dec. 23, 2013, effective Jan. 2, 2014, expired June 30, 2014. Amended: Filed Dec. 23, 2013, effective June 30, 2014.

History

• authority of the board of trustees to assure that payments in the correct amount are made to former members and their beneficiaries.
• AUTHORITY: section 70.605.21, RSMo Supp. 2013. Original rule filed June 25, 1976, effective Oct. 11, 1976. Amended: Filed Oct. 6, 1983, effective Jan. 11, 1984. Amended: Filed Feb. 16, 1999, effective July 30, 1999. Amended: Filed Aug. 30, 2000, effective Feb. 28, 2001.

16 CSR 20-2.070 Collection of Delinquent Payments {#sec-16-csr-20-2.070 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.070}

PURPOSE: This rule clarifies the procedures to follow when a political subdivision is delinquent in payments to the system.

(1) The system will provide each political subdivision with a monthly employer statement of account, which will indicate the remittance due the system from the political subdivision.

(2) If any political subdivision fails to make any payment due, as indicated on the employer statement of account, by the twelfth day of the month (or the first business day thereafter if the twelfth day is not a business day), the system shall make the payment due a receivable or shortage on the employer’s statement and notify the political subdivision in writing, which may be sent to the employer electronically or via U.S.

Mail. If the political subdivision fails to make any payment due the retirement system for a period of sixty days (60) after the payment becomes due, as set forth above, the retirement system may consider the political subdivision delinquent and seek relief as provided in RSMo section 70.735.

rule filed Oct. 6, 1983, effective Jan. 11, 1984. Amended: Filed May 3, 2019, effective Nov. 30, 2019. 70.735, RSMo 1967, amended 1988.

History

• AUTHORITY: sections 70.605.21 and 70.735, RSMo 2016. Original

16 CSR 20-2.080 Determination of Credited Service for Periods of Absence {#sec-16-csr-20-2.080 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.080}

PURPOSE: This rule clarifies conditions and procedures for granting credited service for periods of absence from employment resulting from military leave, workers’ compensation leave, and educational leave.

(1) In the event the member is on military leave, workers’ compensation leave, or educational leave, the member may receive credited service for the period of the absence under the following conditions:

(A) The absence from employment due to the leave, of the type specified in this rule, must extend for one (1) full day or more during the calendar month being considered for credited service; and (B) The member or member’s agent makes application with the board for such credited service.

(2) Member and employer contributions shall be suspended for any month in which a member received credited service pursuant to section (1) of this rule.

(3) Any month of credited service granted pursuant to this rule, pertaining to worker’s compensation leave or educational leave, shall not be considered for purposes of determining final average salary.

(4) Any month of credited service granted pursuant to this rule, pertaining to military leave, shall be considered for purposes of determining final average salary in accordance with The Uniformed Services Employment and Re-Employment Rights Act of 1994 (USERRA).

History

• AUTHORITY: section 70.605.21, RSMo Supp. 2009 and section 70.640, RSMo 2000. Original rule filed Oct. 6, 1983, effective Jan. 13, 1984. Rescinded and readopted: Filed Jan. 7, 1988, effective April 1, 1988. Rescinded and readopted: Filed Dec. 10, 2009, effective July 1, 2010. Original authority: 70.605, RSMo 1967, amended 1974, 1992, 2000, 2003 and 70.640, RSMo 1967, amended 1971, 1973, 1974, 1975, 1979, 1980, 1988, 1992.

16 CSR 20-2.083 Re-Employment in LAGERS-Covered Employment After Retirement {#sec-16-csr-20-2.083 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.083}

(Rescinded October 30, 2012)

History

• AUTHORITY: section 70.605.21, RSMo 2000. Original rule filed Oct. 17, 2001, effective May 30, 2002. Rescinded: Filed April 23, 2012, effective Oct. 30, 2012.

16 CSR 20-2.085 Disability Retirement Applications and Other Relief {#sec-16-csr-20-2.085 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.085}

PURPOSE: This rule sets forth the procedures to be followed by members filing applications for disability retirement benefits or other types of relief.

(1) A member seeking disability retirement shall apply for such benefits with LAGERS by submitting forms provided by LAGERS for that purpose and medical documentation to establish the nature and extent of the claimed disability.

(A) Such application for disability retirement shall specify the nature of the condition the member believes entitles them to disability retirement.

(B) A member requesting disability retirement must acknowledge that the information they provide to LAGERS may be supplied to third parties including but not limited to their employer and physicians selected to be on the medical committee.

(2) The following procedure will be used in issuing determinations with respect to applications for disability:

(A) Consistent with section 70.680, RSMo, LAGERS shall establish a medical committee consisting of a physician selected by the member, a physician selected by the board of trustees, and a third physician to be agreed to between the first two (2) physicians named;

(B) Each member of the medical committee shall document their belief as to the nature of the claimed disability in a format provided by LAGERS;

(C) In the event that a member applies for duty-related disability, and it is the conclusion of a physician on the medical committee that the member is totally and permanently disabled, such physician shall state if the member’s disability is the natural and proximate result of the course and actual performance of their employment;

(D) Consistent with section 70.680, RSMo, the medical committee shall report its conclusions in writing to the board of trustees;

(E) LAGERS shall issue a preliminary decision consistent with the majority of the medical committee’s conclusions. LAGERS shall inform the member and employer of such decision by certified mail;

(F) A member, employer, or LAGERS may request a hearing pursuant to 16 CSR 20-3 if any party disagrees with the preliminary decision;

(G) If a hearing is requested, LAGERS, at the discretion of the executive director, may request an independent medical examination.

1. Such independent medical examination shall be at the expense of LAGERS and by a physician selected by LAGERS.

2. The examination results may be used or presented by any party at the hearing.

3. LAGERS shall transmit the results of the independent medical examination to the medical committee for reconsideration of its original conclusions.

4. If the conclusions of the medical committee change such that, pursuant to this rule, the board of trustees would have issued a different preliminary decision, the board of trustees shall issue a supplemental decision and inform the member and employer of such decision.

5. If LAGERS elects not to hire an independent medical examiner or the conclusions of the medical committee as a result of the independent medical examination have not changed such that the board would have issued a different preliminary opinion under this rule, a hearing officer shall be appointed in accordance with applicable rules and a hearing shall proceed;

(H) Should a request for hearing not be received within twenty-one (21) days from the date notice of the preliminary or supplemental decision is received by all parties or upon receipt of waivers, in writing, by all parties of a hearing, the parties will be deemed to have waived any right to a hearing on this matter and the preliminary or supplemental decision shall be automatically adopted as a final order of the board without the need for any further action of the board;

(I) The rules applicable to an administrative hearing pursuant to this rule shall be the same as those for other administrative hearings before the board of trustees as prescribed in 16 CSR 20-3 except— 1. An employer wishing to contest the preliminary or supplemental decision of the board must, in their initial pleading, unless granted leave by the hearing officer for good cause shown, allege sufficient facts to establish why the employee is not disabled or that such disability is not duty related and to establish that the employer has standing in this matter;

2. A member wishing to provide additional medical evidence shall do so within thirty (30) days of their initial pleading or as otherwise approved by the hearing officer upon a showing of good cause. Failing to submit any medical documentation within this time period will create a presumption that such evidence is inadmissible;

3. Any medical information presented in accordance with the preceding paragraph shall be transmitted to the medical committee with a request that they reconsider their previous position considering this information. LAGERS shall be granted an automatic continuance of any proceeding during the pendency of this review. Should the opinions of the medical committee change in such a way that the board, pursuant to this rule, would have issued a different preliminary decision, the hearing officer shall entertain a motion for summary judgment related thereto; and (J) The executive director, in their sole discretion, may accept additional medical information and transmit the same to the medical committee up until the point that a hearing is requested or twenty-one (21) days have passed since the transmission of the preliminary decision. In the event that a preliminary decision has already been issued when medical information is received, such decision may be rescinded by LAGERS for the consideration of any additional medical information.

(3) A member who makes a written application for disability retirement benefits pursuant to section 70.680, RSMo, or for other relief pursuant to section 70.605.16, RSMo, shall file the application within two (2) years from the date of alleged disability or within two (2) years of the date of the event from which relief is sought under section 70.605.16, RSMo.

(4) Notwithstanding other provisions of this rule to the contrary, the board of trustees, in its sole discretion, may allow the filing of an application for disability retirement benefits by a member without regard to the time frames specified in section (3) in those instances where the member submits competent medical evidence that the member sustained a work-related injury or illness which, due to the latent, chronic, progressive, or debilitating nature of the injury/illness, did not result in the member’s permanent disability for an extended period of time, such that the member would otherwise be precluded from filing an application for disability retirement benefits.

Such determination shall be taken up with the remainder of the disability case as an additional claim which the applicant must prove.

(5) A recipient of disability allowance may make a written request to the board of trustees to return, on a trial basis, to full-time or part-time employment in a position the same or substantially similar to the position the recipient was previously determined to be unable to perform. The written request shall include the proposed employer, a job description for the position which the recipient intends to perform, and the proposed start date of employment. The written request shall then either be approved or denied by the board of trustees. If the request is approved, the recipient’s disability allowance shall be placed on hold by the board of trustees for the duration of the trial period, which is not to exceed six (6) calendar months. If the recipient is unable to complete his or her trial

basis employment period, the recipient must provide written documentation to the board of trustees stating that he or she is physically or mentally totally incapacitated for the further performance of the job duties. Prior to restoring retirement disability status, the board of trustees may require the recipient to submit a Restatement of Disability by attending physician stating that the recipient is physically or mentally totally incapacitated for the further performance of the job duties. If determined to be physically or mentally totally incapacitated for the further performance of the job duties, the recipient shall again be considered a disability retiree and receive a disability retirement allowance restarting the first month following termination of employment, without resubmitting a Retirement Application seeking disability retirement; any contributions paid to the retirement system by the recipient and his or her employer during the incomplete trial basis employment period will be refunded to the employer, which shall then refund its employee for any employee-paid contributions. The recipient shall receive no additional service credit for the incomplete trial basis employment period. If the recipient does successfully complete his or her trial basis employment, his or her disability retirement will be revoked and his or her membership status as of the date of the member’s disability retirement shall be restored; any contributions paid by the recipient and his or her employer to the retirement system by the recipient and his or her employer during the trial basis employment period will be retained by the retirement system, and the recipient will be granted service credit for the trial basis employment period.

In no event shall the recipient receive a disability allowance in the same calendar month in which the recipient either works for his or her trial basis employer or receives service credit except that if the recipient was in receipt of a duty disability allowance provided for in subsection 3 of section 70.680, RSMo, the recipient shall be given service credit for the period he or she was in receipt of the duty disability allowance.

Amended: Filed Nov. 4, 2020, effective May 30, 2021. Amended:

Filed July 14, 2025, effective Feb. 28, 2026. *Original authority: 70.605, RSMo 1967, amended 1974, 1992, 2000, 2003, 2013, and 70.680, RSMo 1967, amended 1971, 1972, 1975, 1980, 1988, 1992, 2000, 2025.

History

• AUTHORITY: section 70.605, RSMo 2016, and section 70.680, RSMo Supp. 2025. Original rule filed Feb. 16, 1999, effective July 30, 1999. Amended: Filed Sept. 26, 2011, effective March 30, 2012.

16 CSR 20-2.086 Payments of Disability and Death Benefits, When {#sec-16-csr-20-2.086 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.086}

PURPOSE: This rule specifies when the system shall begin distributing payments in the event of the disability or death of a member.

(1) In the event that a member or beneficiary becomes entitled to a benefit due to the disability or death of the member, LAGERS shall commence payment of such benefit, with the approval of the executive director, on the next regularly scheduled payment date— (A) In the case of disability, following the issuances of a final order of the board, including automatic final orders consistent with the provisions of 16 CSR 20-2.085(2); or (B) In the case of death, following a determination by staff that the beneficiary is entitled to death benefits under section 70.661, RSMo.

(2) Nothing in this rule shall require the executive director to grant such approval in the absence of a final order of the board.

(3) Upon an approval of benefits under this rule, the board shall be notified of such approval at the next regularly scheduled board meeting.

(4) In the event that a later hearing, determination of the board, or judicial proceeding renders an order inconsistent with the grant of a benefit under this rule, such benefit shall be considered an erroneous overpayment. Such an overpayment may be recouped by the system in accordance with 16 CSR 20- 2.060.

History

• AUTHORITY: section 70.605, RSMo 2016, and section 70.680, RSMo Supp. 2025. Original rule filed July 14, 2025, effective Feb. 28, 2026. Original authority: 70.605, RSMo 1967, amended 1974, 1992, 2000, 2003, 2013, and 70.680, RSMo 1967, amended 1971, 1972, 1975, 1980, 1988, 1992, 2000, 2025.

16 CSR 20-2.090 Nondiscrimination Among Members {#sec-16-csr-20-2.090 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.090}

PURPOSE: This rule further implements the intent of the statutes and rules which govern the system regarding discrimination among members of a political subdivision.

(1) The provisions of the Local Government Employees’ Retirement System shall apply equally to all members without regard to a member’s race, color, creed, national origin, or sex.

(2) A participating political subdivision may not discriminate among its employees with respect to any option under the system available to the political subdivision.

History

• AUTHORITY: section 70.605.21, RSMo 1994. Original rule filed Oct. 6, 1983, effective Jan. 11, 1984. Amended: Filed Feb. 16, 1999, effective July 30, 1999. Original authority: 70.605, RSMo 1967, amended 1974, 1992.

16 CSR 20-2.095 Member Deposit Fund Interest Procedure {#sec-16-csr-20-2.095 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.095}

PURPOSE: The purpose of this rule is to clarify the procedures to be used in crediting interest to member deposit fund accounts.

(1) The member’s date of employment and date of termination shall be used in determining eligibility for interest.

(2) A member who is vested upon termination shall be considered a deferred retirant for the purposes of interest crediting, provided the member elects in writing to wait to receive any refund until after the interest processing is completed for that fiscal year.

(3) In determining eligibility for interest, should a member be employed long enough in the month of June to receive service credit for that month, s/he shall be considered a member as of June 30 for interest purposes.

(4) A member certified to be on leave of absence by his/her employer shall be considered a member for interest purposes.

rule filed Oct. 6, 1983, effective Jan. 11, 1984. *Original authority: 70.605, RSMo 1967, amended 1974, 1992 and 2000 and 70.725, RSMo 1967.

History

• AUTHORITY: sections 70.605.21 and 70.725, RSMo 1986. Original

16 CSR 20-2.105 Redetermination of Allowances During Deflation and Consumer Pricing Indices To Be Considered {#sec-16-csr-20-2.105 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.105}

PURPOSE: The purpose of this rule is to clarify how retiree allowances will be redetermined pursuant to section 70.655.7–.10 et. seq., RSMo, during periods of deflation and which Consumer Pricing Indices may be considered in making the redetermination.

(1) For purposes of calculating the redetermined amount of the allowance as set forth under section 70.655.7–.10 et. seq., RSMo, during periods of deflation, if the annual Consumer Price Index (CPI) is negative, there shall be no actual reduction in the redetermined amount of the retirees’ allowances.

However, in the next year in which the annual Consumer Price Index (CPI) is positive, the Board of Trustees may consider the cumulative net increase or decrease in the Consumer Price Index (CPI) inclusive of the negative and positive years when redetermining any amount of the retirees’ allowances.

(2) In order to continue the original intent of the use of the Consumer Price Index, as defined by section 70.655.7, RSMo, the Board of Trustees of the Retirement System may also consider the Consumer Price Index for All Urban Consumers (CPI-U), as determined by the United States Department of Labor, when redetermining any amount of the retirees’ allowances.

Nov. 12, 2009, effective May 30, 2010. Amended: Filed May 3, 2019, effective Nov. 30, 2019. *Original authority: 70.605.21, RSMo 1967, amended 1974, 1992, 2000, 2003, 2013.

16 CSR 20-2.110 Military Benefits Payable {#sec-16-csr-20-2.110 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.110}

PURPOSE: The purpose of this rule is to provide LAGERS’ interpretation of the Uniformed Services Employment and Reemployment Rights Act (USERRA)(38 USC 4301 et seq.) and applicable LAGERS’ statutes regarding LAGERS’ benefits for a member serving in the United States Armed Forces.

(1) For purposes of determining the applicability of Missouri Local Government Employees Retirement System (LAGERS) benefits to members serving in the United States Armed Forces as set forth in the Uniformed Services Employment and Reemployment Rights Act (USERRA) (38 USC 4301 et seq.), 38 USC 4318 requires the applicability of LAGERS’ provided retirement benefits in such a manner that the member on qualified military service pursuant to USERRA and/or applicable Missouri statutes is treated as not having incurred a break in service by reason of such person’s period or periods of service in the uniformed services. The LAGERS’ Board of Trustees interprets Missouri statutes sections 70.600–70.655 et seq. and section 105.270, RSMo, to provide benefits for death or disability incurred while on such qualified military service.

If the death or disability occurred in the line of duty, then benefits will be provided as if the death or disability arose out of and in the course of duty as an employee.

History

• AUTHORITY: section 70.605.21, RSMo Supp. 2010. Original rule filed March 31, 2011, effective Sept. 30, 2011.

16 CSR 20-2.115 Administration of Prior Non-LAGERS Retirement Plans {#sec-16-csr-20-2.115 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.115}

PURPOSE: This rule further defines the procedures to be used when a political subdivision and the Missouri Local Government Employees’ Retirement System (LAGERS) enter into an agreement for LAGERS to assume all duties and responsibilities for operating the political subdivision’s prior retirement plan pursuant to

section 70.621, RSMo.

(1) As used in this rule, the terms below shall be defined as follows:

(A) “LAGERS Plan” means a political subdivision’s active retirement benefit program with LAGERS; and (B) “Legacy Plan” means a plan similar in purpose to LAGERS for which the political subdivision and LAGERS have entered into an agreement whereby LAGERS assumes all duties and responsibilities of operating the plan pursuant to 70.621, RSMo.

(2) When calculating an employer’s contribution rate pursuant to 70.730, RSMo when the employer and LAGERS have entered into an agreement for LAGERS to administer the member’s Legacy Plan, the following procedures shall be applied:

(A) For purposes of computing the employer contribution rates under section 70.730, RSMo, separate employer contribution rates will be computed for the LAGERS Plan and the Legacy Plan. The contribution rate for the Legacy Plan will be expressed as a dollar amount;

(B) For the purposes of calculating the limitation on increases to an employer’s contribution provided by subsection 6 of 70.730, RSMo, the employer contribution rate will be calculated as a combined employer contribution rate expressed as a percentage of total (i.e., LAGERS Plan plus Legacy Plan) payroll, including when the Legacy Plan has active members and when the Legacy Plan does not have active members. Both the LAGERS Plan contribution rate and the combined employer contribution rate shall be subject to the limitation on increases to an employer’s contribution rate;

(C) For the first year in which the Legacy Plan is operated by LAGERS, the limitation on increases in an employer’s contribution provided by subsection 6 of 70.730, RSMo shall not apply to any contribution increase; and (D) The Board of Trustees may, in its sole discretion, elect to establish a fixed payment schedule for a Legacy Plan.

At such time as a fixed payment schedule is established, a combined employer contribution rate, as described above in subsection (2)(B), will no longer be calculated and the employer contribution rate will again be expressed as a percentage of total LAGERS Plan payroll. For the first year in which a fixed payment schedule is established and the combined employer contribution rate is no longer calculated, the limitation on increases in an employer’s contribution provided by subsection 6 of 70.730, RSMo shall not apply to any contribution increase.

(3) An active, deferred, or retired member of a Legacy Plan shall not be eligible to hold the position of a member trustee on the LAGERS Board of Trustees, to serve as a member delegate to the LAGERS annual meeting, or to participate in the election of the member delegate to attend the LAGERS annual meeting.

However, an active, deferred, or retired member of a Legacy Plan may be eligible to hold the position of an employer trustee on the LAGERS Board of Trustees or the trustee appointed by the governor, provided that he or she meets the other criteria for eligibility for those positions.

rule filed May 1, 2018, effective Oct. 30, 2018. 70.621, RSMo 2016.

History

• AUTHORITY: sections 70.605.21 and 70.621.4, RSMo 2016. Original

16 CSR 20-2.150 Election of Trustees {#sec-16-csr-20-2.150 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-2.150}

PURPOSE: This rule establishes procedures related to the election of successor trustees of the system.

(1) Trustees shall be elected in accordance with the following procedure:

(A) Each employer shall certify two (2) persons to serve as representatives of the employer and employees. Collectively, these persons shall be known as the delegates.

1. The employer delegate shall be an officer of an employer certified to the board by the governing body of that employer to be their representative.

2. The employee delegate shall be an employee of an employer and elected by the collective employees of that employer. The secretary or clerk of the employer shall certify to the board the name of the employee delegate and that this name was obtained by an election consisting of a secret ballot wherein all employees were afforded the opportunity to vote;

(B) The board shall designate a time and place to hold an annual meeting at which elections of trustees will be conducted;

(C) For each class of elected trustee identified in section 70.605, RSMo, delegates from the same class shall elect a successor trustee; and (D) For any class of trustee identified in section 70.605, RSMo, that is not either an employer or employee, all delegates, collectively, shall elect a successor trustee.

(2) Nothing in this rule shall otherwise prohibit the board, with the approval of the delegates from further establishing rules related to the manner in which an election is conducted.

History

• AUTHORITY: section 70.605(6) and (21), RSMo 2016. Original rule filed March 27, 2024, effective Nov. 30, 2024.

Chapter 3 Hearings and Proceedings

16 CSR 20-3.010 Hearings and Proceedings {#sec-16-csr-20-3.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-3.010}

PURPOSE: The purpose of these rules is to facilitate a fair and orderly hearing respecting questions arising from the administration of sections 70.600–70.760, RSMo 1986 and the system membership status of any person, all as provided in the sections and, in particular, by sections 70.605.16, 70.605.21, and 70.630.3, RSMo 1986.

(1) Definitions. The definitions found in section 70.600, RSMo (1986) are applicable to these rules unless otherwise specifically provided or unless plainly contrary to the intent of the rule.

(2) Powers and Duties.

(A) The board of trustees shall cause hearings to be conducted and shall make findings of fact and conclusions of law respecting questions arising from the administration of sections 70.600–70.760, RSMo 1994 and questions concerning the system membership status of any person.

(B) The conduct of hearings and proceedings by the board of trustees shall be governed by these rules and the provisions of sections 70.600–70.760, RSMo 1994.

(C) Hearings may be conducted by a hearing officer who shall be appointed by the board. The hearing officer shall preside at the hearing and hear all evidence and rule on the admissibility of evidence. The hearing officer shall make recommended findings of fact and may make recommended conclusions of law to the board. All final orders or determinations or other final actions by the board shall be approved in writing by at least four members of the board. Any board member approving in writing any final order, determination, or other final action, who did not attend the hearing, shall do so only after certifying that he or she reviewed all exhibits and read the entire transcript of the hearing.

(3) Initiation of Hearings and Proceedings.

(A) A hearing or proceeding may be initiated by a beneficiary, the board of trustees, an employer, a member, a retirant, the legal advisor of the board of trustees or any person who seeks to become or claims to be a beneficiary, employer, member or retirant.

(B) All hearings and proceedings shall be initiated by petition in writing filed with the executive secretary of the board of trustees. No technical forms of pleadings are required. The petition shall give the full name and address of the petitioner and his/her counsel and shall be signed by the petitioner or his/her counsel. Sufficient copies of the petition shall be furnished by the petitioner to provide a copy for each member of the board of trustees, the executive secretary of the board, the legal advisor of the board and for each necessary party to the proceeding. Suitable space shall remain on the caption of the petition for appropriate identification. All averments shall be in numbered paragraphs. A petition shall state briefly and concisely the relevant facts from which arise and which present the question(s) respecting the administration of sections 70.600–70.760, RSMo (1986), or the system membership status of any person or rules pertaining to same.

(C) Upon receipt of a petition, the executive secretary of the board of trustees shall cause a copy of the petition to be furnished to each member of the board of trustees and to the legal advisor of the board of trustees and shall cause a copy of the petition to be served upon all necessary parties by certified mail. Necessary parties shall mean interested parties as that term is used in section 70.605.16., RSMo (1986).

(D) Any petition seeking an administrative hearing pursuant to the provisions of this section shall be filed with the executive secretary of the board of trustees no later than sixty (60) days from the date of notification of the decision or action upon which the petition is based.

(4) Answers and Other Pleadings. An interested party has the right to file an answer in response to any petition, which answer shall be in writing and must admit or deny the various averments of the petition. The answer may also contain an affirmative statement of facts believed to be relevant to the issues raised in the petition. The answer shall be signed by the interested party or his/her counsel and filed with the executive secretary of the board of trustees. Sufficient copies shall be furnished to provide a copy for each member of the board of trustees, the executive secretary and the legal advisor. A copy shall be mailed by the interested party to the petitioner.

Answers must be filed within twenty (20) days following the mailing of the petition by the executive secretary to the interested parties unless a shorter time is specified in a notice accompanying the petition which shall not be less than five (5) days.

(5) Amendments and Supplementary Pleadings. Petitions may be amended without leave prior to the filing of an answer and thereafter, by leave or by agreement. Answers may be amended without leave at any time prior to five (5) days preceding the hearing and thereafter only by leave. Motions and additional pleadings may be filed when appropriate with copies to be furnished and distributed as provided for answers in 16 CSR 20-3.010(4).

(6) Prehearing Conferences. Prehearing conferences may be held at the direction and with or without the presence of the board of trustees upon the request of the legal advisor to the board, the petitioner, or any interested party for the purpose of the simplification of the issues, the stipulation of facts and documents to avoid unnecessary proof and other appropriate matters.

(7) Hearings and Notice.

(A) All hearings shall be held in Jefferson City, Missouri, at a place and at a time specified in the notice, unless the convenience of the board of trustees and the parties requires a special setting at another place.

(B) Each petition mailed to an interested party by the executive secretary may be accompanied, at his/her discretion, by a notice of the place, date and time the hearing on the petition will be held. A copy of the notice of hearing will also be mailed to the petitioner and to the legal advisor to the board of trustees. The notice of hearing may be served at a later date if the circumstances warrant at the discretion of the executive secretary. In such case, a notice of the filing of the petition, without a hearing date, shall accompany the petition and be furnished each interested party and the legal advisor to the board of trustees. The notice shall also identify the proceeding and inform each interested party of his/her right to file an answer within twenty (20) days of the date of the notice.

(C) The hearing date may be continued from time-to-time by the board of trustees and upon notice to the parties. Any party may request a continuance for good cause. Notice shall (1/29/26) Denny Hoskins EMPLOYEES’ RETIREMENT SYSTEM (LAGERS) 16 CSR 20-3—RETIREMENT SYSTEMS be given to all parties by ordinary mail of a continuance and any new hearing place, date and time.

(D) All hearings shall be open to the public. All parties have the right to be present and to be represented by legal counsel.

(E) The petitioner will present his/her proof, following which other parties shall present their proof in an order determined by the board of trustees. Written stipulations may be filed respecting the facts.

(F) The proceedings in all hearings shall be suitably recorded and preserved by the board of trustees who shall cause to be prepared one (1) copy of the transcript of the hearing, unless the preparation is waived by all parties. Additional copies of the transcript will be prepared at the request and expense of the party(ies) requesting the copies.

(8) Decisions. The board of trustees shall make findings of fact and conclusions of law and enter its decision. A copy shall be mailed to all parties or their counsel, by certified mail, on or prior to the effective date of the decision.

(9) Judicial Review. Any party adversely affected by the decision may seek judicial review under the provisions of chapter 536, RSMo (1986).

Original rule filed Dec. 29, 1975, effective Jan. 8, 1976. Amended:

Filed Aug. 30, 2000, effective Feb. 28, 2001. Amended: Filed Oct. 17, 2001, effective May 30, 2002. *Original authority: 70.605, RSMo 1967, amended 1974, 1992, 2000.

History

• AUTHORITY: sections 70.605.16 and 70.605.21, RSMo 2000.

16 CSR 20-3.020 Appointment of Hearing Officers {#sec-16-csr-20-3.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-3.020}

PURPOSE: This rule establishes a mechanism of automatic appointment of hearing officers.

(1) Hearings may be conducted by a hearing officer. The executive director shall appoint hearing officers to conduct hearings required by statute and regulation from a list of attorneys approved by the board of trustees.

(2) Any hearing officer included on the list shall— (A) Be licensed to practice law in the State of Missouri and in good standing with The Missouri Bar;

(B) Complete an application for appointment on a form furnished by Missouri LAGERS;

(C) Agree to the LAGERS policies and procedures as determined by the executive director; and (D) Be approved by the board of trustees.

(3) Each hearing officer approved by the board of trustees will be assigned a number, beginning at one (1).

(4) Hearing officers shall be included in the panel at the pleasure of the board of trustees for a fixed term unless they resign from service before their termination or the expiration of their term.

(5) Hearing officers will be appointed to cases by the executive director in the order they appear on the list. The hearing officer listed first on the list will be appointed to the first case, the hearing officer listed second on the list will be appointed to the next case, and this shall be repeated until all hearing officers have been appointed to cases or otherwise skipped. Then, the appointment shall begin again with the first hearing officer. If a hearing officer is unable to serve for any reason, including a conflict, the next hearing officer on the list shall be assigned the case.

(6) All remaining hearing officers shall move up in order on the list to fill the vacancy upon the resignation or termination of a hearing officer.

(7) Newly appointed hearing officers shall be assigned to the end of the list.

(8) Nothing in this rule shall prohibit the board of trustees from conducting a hearing without a hearing officer, nor shall it prohibit the board of trustees from directly appointing a hearing officer, whether they are a member of the panel or not, to conduct a hearing in a particular matter.

History

• AUTHORITY: section 70.605, RSMo 2016. Original rule filed July 14, 2025, effective Feb. 28, 2026. Original authority: 70.605, RSMo 1967, amended 1974, 1992, 2000, 2003, 2013.

Chapter 4 Actuarial Assumptions

16 CSR 20-4.010 Actuarial Assumptions {#sec-16-csr-20-4.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-4.010}

PURPOSE: This rule complies with the provisions of section 70.605.14., RSMo 1986, regarding the adoption of mortality and other tables of experience relative to employees.

(1) Beginning with the Retirement System’s July 2021-June 2022 fiscal year, the investment return rate used in making the valuations is seven percent (7.00%) per year, compounded annually. This rate of return is not the assumed real rate of return. The real rate of return is the rate of investment return in excess of the wage inflation rate. Considering other financial assumptions, the seven percent (7.00%) investment return rate translates to an assumed real rate of return of four and twenty-five hundredths percent (4.25%).

(2) Beginning with the Retirement System’s July 2021-June 2022 fiscal year, the mortality table used in evaluating allowances to be paid is PubG-2010 Retiree Mortality Tables (published February 2019 by the Society of Actuaries Retirement Plans Experience Committee, 475 N. Martingale Road, Suite 600, Shaumberg, IL 60173, www.soa.org), increased by fifteen percent (15%). Future mortality improvements are assumed each year based on the two- (2-) dimensional sexdistinct mortality improvement scale MP- 2020 (published October 2020 by the Society of Actuaries Retirement Plans Experience Committee, 475 N. Martingale Road, Suite 600, Shaumberg, IL 60173, www.soa.org).

Both Society of Actuaries Retirement Plans Experience Committee documents referenced herein do not include any amendments or additions subsequent to the stated publish dates.

(3) Beginning with the Retirement System’s July 2021-June 2022 fiscal year, the probabilities of general members’ retirement with an age and service allowance are shown in Table 1, included herein and the probabilities of firefighters, police officers, and public safety personnel (as defined in section 70.631 RSMo) members’ retirement with an age and service allowance are shown in Table 2, included herein.

(4) Beginning with the Retirement System’s July 2021-June 2022 fiscal year, the probabilities of withdrawal from service together with individual pay increase assumptions are shown in Table 3, included herein.

(5) Beginning with the Retirement System’s July 2021-June 2022 fiscal year, total active member payroll is assumed to increase two and seventy-five hundredths percent (2.75%) per year, which is the portion of the individual pay increase assumptions attributable to inflation. In effect, this assumes no change in the number of active members per employer.

(6) An individual entry-age normal cost method of valuation is used in determining age and service allowance actuarial liabilities and normal cost. Adopted 1986.

(7) The actuarial valuation computations are made by or under the supervision of a Member of the American Academy of Actuaries (MAAA).

(12/31/21) JOHN R. ASHCROFT

Table 1 PERCENT OF ELIGIBLE ACTIVE GENERAL MEMBERS RETIRING WITHIN NEXT YEAR Table 2 PERCENT OF ELIGIBLE ACTIVE PUBLIC SAFETY MEMBERS RETIRING WITHIN NEXT YEAR Table 3 1Mortality rates for calendar year 2020. Future calendar year mortality rates incorporate mortality improvement factors from the 2-dimensional sex-distinct mortality improvement scale MP-2020. 2General and Public Safety disabilities are assumed to be 75% non-duty related and 25% duty related. Police disabilities are assumed to be 40% non-duty related and 60% duty related. Fire disabilities are assumed to be 25% non-duty related and 75% duty related. 3General, Public Safety $OO'LYLVLRQV 6HSDUDWLRQVIURP$FWLYH(PSOR\PHQW%HIRUH$JH 6HUYLFH5HWLUHPHQW ,QGLYLGXDO3D,QFUHDVH$VVXPSWLRQV 3HUFHQWRI $FWLYH0HPEHUV6HSDUDWLQJ ZLWKLQWKH1H[W<HDU 'HDWK 3D,QFUHDVH 3ROLFH)LUHDQG 'LVDELOLW\ 2WKHU$VVXPSWLRQVIRUDQ 6DPSOH <HDUVRI *HQHUDO 3XEOLF6DIHW\ ,QGLYLGXDO(PSOR\HH $JHV 6HUYLFH 0HQ :RPHQ 0HQ :RPHQ 0HQ :RPHQ 3ROLFH )LUH 0HQ :RPHQ 3ROLFH )LUH3ROLFH )LUH $// 2YHU

Filed Oct. 31, 1979, effective Feb. 11, 1980.

Amended: Filed Sept. 9, 1985, effective Dec. 15, 1985. Rescinded and readopted: Filed Aug. 3, 1987, effective Nov. 23, 1987.

Amended: Filed Feb. 16, 1999, effective July 30, 1999. Amended: Filed Sept. 26, 2011, effective March 30, 2012. Amended: Filed July 29, 2016, effective Feb. 28, 2017.

Amended: Filed July 7, 2021, effective Jan. 30, 2022. *Original authority 70.605, RSMo 1967, amended 1974, 1992, 2000, 2003, 2013.

History

• AUTHORITY: section 70.605.14, RSMo 2016. Original rule filed Dec. 29, 1975, effective Jan. 8, 1976. Amended: Filed July 1, 1977, effective Oct. 13, 1977. Amended:

16 CSR 20-4.020 Actuarial Assumptions— Police and Fire Employees {#sec-16-csr-20-4.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 20-4.020}

(Rescinded December 15, 1985)

Filed Oct. 31, 1979, effective Feb. 11, 1980.

Rescinded: Filed Sept. 9, 1985, effective Dec. 15, 1985.

(12/31/21) JOHN R. ASHCROFT

History

• AUTHORITY: section 70.605.14, RSMo 1969. Original rule filed Dec. 29, 1975, effective Jan. 8, 1976. Amended: Filed July 1, 1977, effective Oct. 13, 1977. Amended:

Division 30 Missouri State Employees' Retirement System

Chapter 1 General Organization

16 CSR 30-1.010 General Organization {#sec-16-csr-30-1.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-1.010}

PURPOSE: This rule complies with section 536.023(3), RSMo and describes the operation of the Missouri State Employees’ Retirement System and the procedures where the public may obtain information or make submission or requests.

(1) The Missouri State Employees’ Retirement System became effective August 29, 1957, under an Act of the 69th General Assembly. The system offers a program of security for state employees to meet the hazards of old age or disability. The retirement benefits are supplementary to the federal old age and survivors insurance protection and the benefits received from both systems should provide reasonably adequate retirement benefits.

(2) The responsibility for the proper operation of the system and the direction of its policies is vested in a board of trustees. The administration of the detailed affairs of the system is in the charge of a director who is its executive officer, aided by an assistant director.

(3) The assistant director shall perform duties as may be delegated to him/her by the director and, in the absence or disability of the director shall perform the duties of the director.

(4) The board of trustees of the Missouri State Employees’ Retirement System was authorized to provide or contract, or both, for life insurance benefits under section 104.517, RSMo. Death benefits for retirees were added to this coverage under section 104.515, RSMo. Disability income benefits were changed under section 104.518, RSMo, to incorporate the plan sometimes referred to as the long-term disability insurance plan. The statutory provisions relating to the establishment and operation of these plans are provided for in sections 104.515—104.519, RSMo.

(5) Anyone wishing to obtain information may do so by contacting the system’s executive director at 906 Leslie Blvd., Jefferson City MO 65101; or by calling (314) 751-2342 or (800) 827-1063.

Filed Dec. 20, 1993, effective July 10, 1994. *Original authority: 104.320, RSMo 1957, amended 1981, 1984, 1988; 104.515, RSMo 1972, amended 1976, 1977, 1978, 1979, 1981, 1982, 1983, 1984, 1985, 1986, 1987, 1988, 1989, 1992; and 104.519, RSMo 1988, amended 1992.

MATTBLUNT(7/31/01)

History

• AUTHORITY: sections 104.320, Supp. 1988 and 104.519 and 104.515, RSMo Supp. 1992. Original rule filed Dec. 18, 1975, effective Jan. 1, 1976. Amended: Filed Nov. 23, 1992, effective June 7, 1993. Amended:

Chapter 2 Administrative Rules

16 CSR 30-2.010 Definitions {#sec-16-csr-30-2.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.010}

rule filed Dec. 18, 1975, effective Jan. 1, 1976. Emergency amendment filed June 15, 1983, effective July 1, 1983, expired Oct. 29, 1983. Amended: Filed June 15, 1983, effective Sept. 11, 1983. Rescinded: Filed Nov. 23,

History

• AUTHORITY: sections 104.310, 104.350, 104.380 and 104.500, RSMo 1986. Original

16 CSR 30-2.020 Payment of Interest {#sec-16-csr-30-2.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.020}

Filed Nov. 23, 1992, effective June 7, 1993.

History

• AUTHORITY: sections 104.310 and 104.450, RSMo 1986. Original rule filed Dec. 18, 1975, effective Jan. 1, 1976. Rescinded:

16 CSR 30-2.030 Prior Service Credit for Military Service {#sec-16-csr-30-2.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.030}

Jan. 1, 1976. Amended: Filed Nov. 25, 1992, effective June 7, 1993. Rescinded: Filed Op. Atty. Gen. No. 6, Bode (3-17-77).An employee of the state of Missouri who was employed by the Missouri State Highway Patrol from January 19, 1946 until February 24, 1946, and who then resigned to reenlist in the United States Army until May of 1965 and who went to work for the state of Missouri in August of 1965 and has continuously been employed by the state since that time, is not entitled to receive prior state or military service credit with the Missouri State Employees’ Retirement System from January 1946 until August 1965.

History

• AUTHORITY: section 104.330, RSMo 1986.

16 CSR 30-2.031 Military Service, Purchase of 1989 and 104.500, RSMo Supp. 1988. {#sec-16-csr-30-2.031 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.031}

16 CSR 30-2.040 Notification of Sick Leave 1988. Original rule filed Dec. 18, 1975, effective Jan. 1, 1976. Amended: Filed Nov. {#sec-16-csr-30-2.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.040}

16 CSR 30-2.050 Notification of Termination of Active Employment 1988. Original rule filed Dec. 18, 1975, effective Jan. 1, 1976. Amended: Filed Nov. {#sec-16-csr-30-2.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.050}

16 CSR 30-2.060 Notification of Continuance of Service Beyond Normal Retirement Date {#sec-16-csr-30-2.060 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.060}

Jan. 1, 1976. Rescinded: Filed Nov. 23,

History

• AUTHORITY: section 104.460, RSMo 1986.

16 CSR 30-2.070 Notification by Retired Member of Election or Appointment to Office {#sec-16-csr-30-2.070 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.070}

History

• AUTHORITY: sections 104.380 and 104.500, RSMo Supp. 1988. Original rule filed Dec. 18, 1975, effective Jan. 1, 1976. Rescinded:

16 CSR 30-2.080 Refunds {#sec-16-csr-30-2.080 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.080}

Jan. 1, 1976. Rescinded: Filed Nov. 23,

History

• AUTHORITY: section 104.350, RSMo 1986.

16 CSR 30-2.090 Disability Benefits {#sec-16-csr-30-2.090 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.090}

(Rescinded July 11, 1983)

Supp. 1982. Original rule filed Dec. 18, 1975, effective Jan. 1, 1976. Rescinded:

Filed March. 15, 1983, effective July 11, 1983.

16 CSR 30-2.100 When Monthly Benefits Begin {#sec-16-csr-30-2.100 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.100}

Jan. 1, 1976. Rescinded: Filed Nov. 23,

History

• AUTHORITY: section 104.500, RSMo 1986.

16 CSR 30-2.110 Verification of Prior Service Credit for Services Performed for the General Assembly or Other Departments of the State {#sec-16-csr-30-2.110 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.110}

Emergency rule filed Oct. 5, 1979, effective Oct. 16, 1979, expired Feb. 13, 1980.

Original rule filed Oct. 16, 1979, effective Jan. 12, 1980. Rescinded: Filed Nov. 23,

History

• AUTHORITY: section 104.515, RSMo 1986.

16 CSR 30-2.120 Confidentiality of Records Supp. 1988. Emergency rule filed Sept. 14, 1982, effective Sept. 24, 1982, expired Jan. 12, 1983. Original rule filed Oct. 15, 1982, effective Jan. 13, 1983. Amended: Filed Nov. {#sec-16-csr-30-2.120 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.120}

16 CSR 30-2.130 Charges for Documents {#sec-16-csr-30-2.130 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.130}

Amended: Filed June 15, 1983, effective Sept. 11, 1983. Rescinded: Filed March 2, 4CODE OF STATE REGULATIONS (8/31/00) Rebecca McDowell Cook

History

• AUTHORITY: sections 104.480 and 104.500.2, RSMo 1986. Emergency rule filed Sept. 14, 1982, effective Sept. 24, 1982, expired Jan. 12, 1983. Original rule filed Oct. 15, 1982, effective Jan. 13, 1983.

16 CSR 30-2.140 Computation of Credit Supp. 1988. Emergency rule filed Nov. 12, 1982, effective Nov. 22, 1982, expired March 12, 1983. Original rule filed Nov. 12, 1982, effective March 11, 1983. Amended: Filed Nov. 25, 1992, effective June 7, 1993. {#sec-16-csr-30-2.140 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.140}

Sept. 30, 2000.

16 CSR 30-2.150 Verification of Service Supp. 1988. Emergency rule filed Dec. 15, 1982, effective Dec. 25, 1982, expired April 24, 1983. Original rule filed Dec. 15, 1982, effective March 11, 1983. Rescinded: Filed {#sec-16-csr-30-2.150 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.150}

16 CSR 30-2.160 Use of Sick Leave and Annual Leave Before Beginning Disability Supp. 1988. Emergency rule filed March 15, 1983, effective April 1, 1983, expired July 30, 1983. Original rule filed March 15, 1983, effective July 11, 1983. Rescinded: {#sec-16-csr-30-2.160 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.160}

16 CSR 30-2.170 Employer’s Statement of Disability 1986. Emergency rule filed March 15, 1983, 1983. Original rule filed March 15, 1983, effective July 11, 1983. Rescinded: Filed Nov. 23, 1992, effective June 7, 1993. {#sec-16-csr-30-2.170 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.170}

16 CSR 30-2.180 Attending Physician’s Statement of Disability 1986. Emergency rule filed March 15, 1983, 1983. Original rule filed March 15, 1983, effective July 11, 1983. Emergency amendment filed Aug. 15, 1983, effective Aug. 25, 1983, expired Dec. 23, 1983. Amended: {#sec-16-csr-30-2.180 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.180}

Filed Aug. 15, 1983, effective Nov. 11, 1983.

Rescinded: Filed Nov. 23, 1992, effective June 7, 1993.

16 CSR 30-2.181 Application for Long- Term Disability Benefits {#sec-16-csr-30-2.181 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.181}

Sept. 30, 2000.

History

• AUTHORITY: sections 104.010 and 104.500, RSMo 1994. Original rule filed Nov. 25, Dec. 6, 1996, effective June 30, 1997.

16 CSR 30-2.190 Medical Review of Disability Applications 1994. Emergency rule filed March 15, 1983, 1983. Original rule filed March 15, 1983, effective July 11, 1983. Amended: Filed Nov. 25, 1992, effective June 7, 1993. Amended: {#sec-16-csr-30-2.190 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.190}

Filed Dec. 6, 1996, effective June 30, 1997.

Sept. 30, 2000.

16 CSR 30-2.210 Disparity in Physicians’ Opinions Dec. 6, 1996, effective June 30, 1997. {#sec-16-csr-30-2.210 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.210}

Sept. 30, 2000.

16 CSR 30-2.220 Workers’ Compensation Offset/Disability Benefits Dec. 6, 1996, effective June 30, 1997. {#sec-16-csr-30-2.220 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.220}

Sept. 30, 2000.

16 CSR 30-2.240 Disability Appeal Procedure Aug. 4, 1993, effective March 10, 1994. {#sec-16-csr-30-2.240 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.240}

Amended: Filed Dec. 6, 1996, effective June 30, 1997. Rescinded: Filed March 2, 2000, effective Sept. 30, 2000.

16 CSR 30-2.241 Denial of Long-Term Disability Benefits {#sec-16-csr-30-2.241 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.241}

16 CSR 30-2.242 State Employment Effect on Disability Benefits/Long-Term Disability Benefits {#sec-16-csr-30-2.242 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.242}

16 CSR 30-2.250 Earning Capacity Rule Original rule filed April 24, 1986, effective Oct. 27, 1986. Amended: Filed Nov. 25, Dec. 6, 1996, effective June 30, 1997. {#sec-16-csr-30-2.250 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.250}

Sept. 30, 2000.

16 CSR 30-2.260 Cost-of-Living Allowance Based on Consumer Price Index 1986. Emergency rule filed March 15, 1983, 1983. Original rule filed March 15, 1983, effective July 11, 1983. Rescinded: Filed {#sec-16-csr-30-2.260 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.260}

16 CSR 30-2.270 Break-in-Service Supp. 1988.* Emergency rule filed June 15, 1983, effective July 1, 1983, expired Oct. 29, 1983. Original rule filed June 15, 1983, effective Sept, 11, 1983. Rescinded: Filed {#sec-16-csr-30-2.270 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.270}

16 CSR 30-2.280 Employee with More than One State Job Supp. 1988. Emergency rule filed Aug. 15, 1983, effective Aug. 25, 1983, expired Dec. 23, 1983. Original rule filed Aug. 15, 1983, effective Nov. 11, 1983. Amended: Filed Nov. {#sec-16-csr-30-2.280 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.280}

16 CSR 30-2.285 Options In Lieu of Normal Annuity {#sec-16-csr-30-2.285 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.285}

1992. Original rule filed Dec. 20, 1993, effective July 10, 1994. Rescinded: Filed

History

• AUTHORITY: section 104.515, RSMo Supp.

16 CSR 30-2.290 Appeal Procedure for Retirement Plan 1988. Original rule filed April 3, 1985, effective Aug. 26, 1985. Amended: Filed Nov. 25, 1992, effective June 7, 1993. Rescinded: {#sec-16-csr-30-2.290 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.290}

16 CSR 30-2.300 Recognition of Creditable Service for a Person Restored to Employment When a Dismissal is Disapproved 1988. Emergency rule filed March 25, 1987, effective April 14, 1987, expired Aug. 2, 1987. Original rule filed March 25, 1987, effective July 13, 1987. Amended: Filed Nov. 25, 1992, effective June 7, 1993. Amended: {#sec-16-csr-30-2.300 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.300}

Filed Dec. 20, 1993, effective July 10, 1994.

Sept. 30, 2000.

16 CSR 30-2.310 Optional Life Insurance Annual Automatic Update of Premiums {#sec-16-csr-30-2.310 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.310}

History

• AUTHORITY: sections 104.010, RSMo Supp.

16 CSR 30-2.311 Refunds of Premiums for Optional Life Insurance {#sec-16-csr-30-2.311 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.311}

History

• AUTHORITY: sections 104.010, RSMo Supp.

16 CSR 30-2.320 Former Employees on Layoff Status {#sec-16-csr-30-2.320 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.320}

Amended: Filed Dec. 16, 1996, effective June 30, 1997. Rescinded: Filed March 2, 2000, effective Sept. 30, 2000.

History

• AUTHORITY: sections 104.500.5 and 104.519.1, RSMo 1994. Original rule filed Jan. 30, 1995, effective July 30, 1995.

16 CSR 30-2.330 Creditable Prior Service Original rule filed Dec. 6, 1996, effective June 30, 1997. Rescinded: Filed March 2, {#sec-16-csr-30-2.330 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-2.330}

Chapter 3 Missouri State Medical Care Plan

16 CSR 30-3.010 Eligible Employees 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.010}

16 CSR 30-3.011 Definitions 1981. Emergency rule filed Nov. 10, 1981, 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.011 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.011}

16 CSR 30-3.012 Definitions 1988. Emergency rule filed Dec. 9, 1983, 1984. Original rule filed Dec. 9, 1983, effecment filed March 27, 1987, effective April 4, 1987, expired Aug. 2, 1987. Amended: Filed March 25, 1987, effective July 13, 1987. {#sec-16-csr-30-3.012 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.012}

Feb. 28, 1989, effective May 11, 1989.

1990. Amended: Filed Dec. 13, 1989, effective March 26, 1990. Emergency amendment filed March 15, 1990, effective March 25, 1990, expired May 11, 1990. Amended: Filed March 13, 1990, effective June 28, 1990.

Nov. 27, 1991, effective May 14, 1992.

16 CSR 30-3.020 Dependents 1973. Original rule filed Dec. 18, 1975, effective Jan. 1, 1976. Emergency amendment filed Dec. 22, 1978, effective Jan. 2, 1979, expired May 2, 1979. Amended: Filed Jan. 16, 1979, effective April 12, 1979. {#sec-16-csr-30-3.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.020}

Emergency rescission filed Nov. 10, 1981, 1982. Rescinded: Filed Feb. 10, 1982, effective July 11, 1982.

16 CSR 30-3.021 Membership Agreement and Period 1981. Emergency rule filed Oct. 14, 1981, effective Oct. 24, 1981, expired Feb. 11, 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.021 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.021}

16 CSR 30-3.022 Membership Agreement and Participation Period 1988. Emergency rule filed Dec. 9, 1983, 1984. Original rule filed Dec. 9, 1983, effecfiled March 25, 1987, effective April 4, 1987, expired Aug. 2, 1987. Amended: Filed March 25, 1987, effective July 13, 1987. Amended: {#sec-16-csr-30-3.022 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.022}

Filed June 15, 1987, effective Aug. 27, 1987.

Feb. 28, 1989, effective May 11, 1989.

1990. Amended: Filed Dec. 13, 1989, effective March 26, 1990. Amended: Filed Nov. 16, 1990, effective April 29, 1991.

Nov. 27, 1991, effective May 14, 1992.

16 CSR 30-3.030 Enrollment Options 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.030}

16 CSR 30-3.031 Schedule for Benefits for Non-Medicare-Eligible Participants 1981. Emergency rule filed Nov. 10, 1981, 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.031 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.031}

16 CSR 30-3.032 Contributions 1988. Emergency rule filed Dec. 9, 1983, 1984. Original rule filed Dec. 9, 1983, effective April 11, 1984. Emergency rescission and {#sec-16-csr-30-3.032 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.032}

rule filed Dec. 16, 1988, effective Dec. 26, 1988, expired April 26, 1989. Rescinded and readopted: Filed Feb. 28, 1989, effective May 11, 1989. Emergency amendment filed Dec. 13, 1989, effective Dec. 23, 1989, expired April 21, 1990. Amended: Filed Dec. 13, 1989, effective March 26, 1990. Emergency rescission and rule filed Nov. 27, 1991, effective Jan. 1, 1992, expired April 29, 1992.

Rescinded and readopted: Filed Nov. 27, 1991, effective May 14, 1992. Emergency rescission filed Dec. 20, 1993, effective Jan. 1, 1994, expired April 30, 1994. Rescinded:

Filed Dec. 20, 1993, effective July 10, 1994.

16 CSR 30-3.040 Employee’s Waiting Period 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.040}

16 CSR 30-3.041 Basic Benefits for Non- 1981. Emergency rule filed Nov. 10, 1981, 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.041 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.041}

16 CSR 30-3.042 Summary of Medical Benefits 1988. Emergency rule filed Dec. 9, 1983, 1984. Original rule filed Dec. 9, 1983, effecment filed July 11, 1984, effective July 21, 1984, expired Nov. 18, 1984. Amended: Filed July 11, 1984, effective Oct. 11, 1984. {#sec-16-csr-30-3.042 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.042}

Amended: Filed Aug. 12, 1985, effective Nov. 11, 1985. Emergency rescission and rule filed Dec. 16, 1988, effective Dec. 26, 1988, expired April 26, 1989. Rescinded and readopted: Filed Feb. 28, 1989, effective May 11, 1989. Emergency amendment filed Dec. 13, 1989, effective Dec. 23, 1989, expired April 21, 1990. Amended: Filed Dec. 13, 1989, effective March 26, 1990. Emergency amendment filed March 15, 1990, effective March 25, 1990, expired May 11, 1990. Amended:

Filed March 15, 1990, effective June 28, 1990. Amended: Filed Nov. 16, 1990, effective April 29, 1991. Emergency rescission and 14, 1992. Amended: Filed Nov. 23, 1992, effective June 7, 1993. Emergency rescission Dec. 20, 1993, effective July 10, 1994.

16 CSR 30-3.050 Effective Date of Coverage 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.050}

16 CSR 30-3.051 Major Medical Benefits for Non-Medicare-Eligible Participants 1981. Emergency rule filed Nov. 10, 1981, 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.051 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.051}

16 CSR 30-3.052 Benefit Provisions and Covered Charges 1988. Emergency rule filed Dec. 9, 1983, 1984. Original rule filed Dec. 9, 1983, effective April 11, 1984. Emergency rescission and {#sec-16-csr-30-3.052 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.052}

rule filed Dec. 16, 1988, effective Dec. 26, 1988, expired April 26, 1989. Rescinded and readopted: Filed Feb. 28, 1989, effective May 11, 1989. Emergency amendment filed Dec. 13, 1989, effective Dec. 23, 1989, expired April 21, 1990. Amended: Filed Dec. 13, 1989, effective March 26, 1990. Amended:

Filed Nov. 16, 1990, effective April 29, 1991.

Nov. 27, 1991, effective May 14, 1992.

16 CSR 30-3.060 Effective Date of Coverage Proviso Jan. 1, 1976. Emergency rescission filed Nov. 10, 1981, effective Nov. 20, 1981, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.060 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.060}

16 CSR 30-3.061 Schedule of Benefits for 1981. Emergency rule filed Nov. 10, 1981, 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.061 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.061}

16 CSR 30-3.062 Limitations 1988. Emergency rule filed Dec. 9, 1983, effective Jan. 1, 1984, expired April 11, 1984. Original rule filed Dec. 9, 1983, effecfiled July 11, 1984, effective July 21, 1984, expired Nov. 18, 1984. Amended: Filed July 11, 1984, effective Oct. 11, 1984. Emergency rescission and rule filed Dec. 16, 1988, effective Dec. 26, 1988, expired April 26, 1989. {#sec-16-csr-30-3.062 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.062}

Rescinded and readopted: Filed Feb. 28, 1989, effective May 11, 1989. Emergency amendment filed Dec. 13, 1989, effective Dec. 23, 1989, expired April 21, 1990.

Amended: Filed Dec. 13, 1989, effective March 26, 1990. Emergency amendment filed March 15, 1990, effective March 25, 1990, expired May 11, 1990. Amended: Filed March 15, 1990, effective June 28, 1990.

Amended: Filed Nov. 16, 1990, effective April 29, 1991. Emergency rescission and 14, 1992. Amended: Filed Nov. 23, 1992, effective June 7, 1993. Emergency rescission Dec. 20, 1993, effective July 10, 1994.

16 CSR 30-3.070 General Definitions Jan. 1, 1976. Emergency amendment filed Dec. 22, 1978, effective Jan. 2, 1979, expired May 2, 1979. Amended: Filed Jan. 16, 1979, effective April 12, 1979. {#sec-16-csr-30-3.070 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.070}

Emergency rescission filed Nov. 10, 1981, 1982. Rescinded: Filed Feb. 10, 1982, effective July 11, 1982.

16 CSR 30-3.071 Benefits Available to 1981. Emergency rule filed Nov. 10, 1981, 8CODE OF STATE REGULATIONS 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.071 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.071}

16 CSR 30-3.072 Coordination of Benefits 1988. Emergency rule filed Dec. 9, 1983, 1984. Original rule filed Dec. 9, 1983, effecment filed July 11, 1984, effective July 21, 1984, expired Nov. 18, 1984. Amended: Filed July 11, 1984, effective Oct. 11, 1984. {#sec-16-csr-30-3.072 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.072}

Feb. 28, 1989, effective May 11, 1989.

1990. Amended: Filed Dec. 13, 1989, effective March 26, 1990. Emergency rescission and rule filed Nov. 27, 1991, effective Jan. 1, 14, 1992. Emergency rescission filed Dec. 20, 1993, effective Jan. 1, 1994, expired April 30, 1994. Rescinded: Filed Dec. 20, 1993, effective July 10, 1994.

16 CSR 30-3.080 Schedule of Benefits Jan. 1, 1976. Emergency amendment filed Dec. 22, 1978, effective Jan. 2, 1979, expired May 2, 1979. Amended: Filed Jan. 16, 1979, effective April 12, 1979. {#sec-16-csr-30-3.080 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.080}

Emergency amendment filed Dec. 21, 1979, effective Jan.2, 1980, expired May 2, 1980.

Amended: Filed Feb. 13, 1980, effective May 12, 1980. Emergency rescission filed Nov. 10, 1981, effective Nov. 20, 1981, expired March 20, 1982. Rescinded: Filed Feb. 10, 1982, effective July 11, 1982.

16 CSR 30-3.081 Extended Benefits for All Participants 1981. Emergency rule filed Nov. 10, 1981, 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.081 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.081}

16 CSR 30-3.082 Extended Benefits on Termination of Insurance 1992. Emergency rule filed Dec. 9, 1983, 1984. Original rule filed Dec. 9, 1983, effective April 11, 1984. Emergency rescission Dec. 20, 1993, effective July 10, 1994. {#sec-16-csr-30-3.082 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.082}

16 CSR 30-3.090 Maternity Eligibility 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.090 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.090}

16 CSR 30-3.091 Benefit Exclusions Applicable to Basic and Major Medical Programs 1981. Emergency rule filed Nov. 10, 1981, 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.091 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.091}

16 CSR 30-3.092 Conversion Privilege {#sec-16-csr-30-3.092 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.092}

(Rescinded March 26, 1990)

Feb. 28, 1989, effective May 11, 1989.

Rescinded: Filed Dec. 13, 1989, effective March 26, 1990.

History

• AUTHORITY: sections 104.310-104.550, RSMo Supp. 1988. Emergency rule filed Dec. 9, 1983, effective Jan. 1, 1984, expired April 17, 1984. Original rule filed Dec. 9, 1983, effective April 11, 1984. Emergency amendment filed March 25, 1987, effective April 4, 1987, expired Aug. 2, 1987. Amended: Filed March 25, 1987, effective July 13, 1987.

16 CSR 30-3.100 Hospital Expense 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.100 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.100}

16 CSR 30-3.101 Coordination of Benefits Under Basic and Major Medical Programs 1981. Emergency rule filed Nov. 10, 1981, 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.101 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.101}

16 CSR 30-3.102 Miscellaneous Provisions 1988. Emergency rule filed Dec. 9, 1983, 1984. Original rule filed Dec. 9, 1983, effecfiled Dec 18, 1984, effective Dec. 28, 1984, expired April 17, 1985. Amended: Filed Dec. 18, 1984, effective April 11, 1985. Emergency rescission and rule filed Dec. 16, 1988, effective Dec. 26, 1988, expired April 26, 1989. {#sec-16-csr-30-3.102 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.102}

Rescinded and readopted: Filed Feb. 28, 1989, effective May 11, 1989. Emergency amendment filed Dec. 13, 1989, effective Dec. 23, 1989, expired April 21, 1990.

Amended: Filed Dec. 13, 1989, effective March 26, 1990. Emergency rescission and 14, 1992. Emergency rescission filed Dec. 20, 1993, effective Jan. 1, 1994, expired April 30, 1994. Rescinded: Filed Dec. 20, 1993, effective July 10, 1994.

16 CSR 30-3.110 Successive Periods of Hospital Confinement Under Option I (High Option) {#sec-16-csr-30-3.110 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.110}

1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982.

16 CSR 30-3.111 Abortions 1981. Emergency rule filed Nov. 10, 1981, 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.111 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.111}

16 CSR 30-3.120 Limitations on Hospital Confinement Under Option I (High 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.120 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.120}

16 CSR 30-3.121 Termination of Coverage 1981. Emergency rule filed Nov. 10, 1981, 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.121 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.121}

16 CSR 30-3.130 Surgical Expense 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.130 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.130}

16 CSR 30-3.131 Conversion Privilege 1981. Emergency rule filed Nov. 10, 1981, 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.131 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.131}

16 CSR 30-3.140 Limitations on Surgical 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.140 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.140}

16 CSR 30-3.141 Miscellaneous Provisions 1981. Emergency rule filed Nov. 10, 1981, 1982. Original rule filed Feb. 10, 1982, effec- Dec. 9, 1983, effective Jan. 1, 1984, expired {#sec-16-csr-30-3.141 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.141}

16 CSR 30-3.150 Schedule of Maximum Surgical Fees Under Option I (High 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.150 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.150}

16 CSR 30-3.151 Refunds of Premium Overpayments 1982. Emergency rule filed Nov. 12, 1982, effective Jan. 1, 1983, expired March 12, 1983. Original rule filed Nov. 12, 1982, effective March 11, 1983. Emergency rescission filed Dec. 9, 1983, effective Jan. 1, 1984, expired April 17, 1984. Rescinded: {#sec-16-csr-30-3.151 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.151}

Filed Dec. 9, 1983, effective April 11, 1984.

16 CSR 30-3.160 Maternity Hospital Expense and Obstetrical Benefits Under 1973. Original rule filed Dec. 18, 1975, effective Jan. 1, 1976. Emergency amendment filed Dec. 22, 1978, effective Jan. 2, 1979, expired May 2, 1979. Emergency amendment filed Dec. 29, 1978, effective Jan. 9, 1979, expired May 10, 1979. {#sec-16-csr-30-3.160 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.160}

Amended: Filed Jan. 16, 1979, effective April 12, 1979. Emergency rescission (rescinding emergency amendment filed 12/29/78) filed April 27, 1979, effective May 8, 1979.

Emergency amendment filed April 27, 1979, effective May 8, 1979, expired Sept. 6, 1979.

Amended: Filed June 14, 1979, effective Sept. 14, 1979. Emergency rescission filed Nov. 10, 1981, effective Nov. 20, 1981, Feb. 10, 1982, effective July 11, 1984.

16 CSR 30-3.161 Confidentiality of Records 1981. Emergency rule filed Sept. 14, 1982, effective Sept. 24, 1982, expired Jan. 12, 1983. Original rule filed Oct. 15, 1982, effective Jan. 13, 1983. Emergency rescission Dec. 9, 1983, effective April 11, 1984. {#sec-16-csr-30-3.161 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.161}

16 CSR 30-3.170 Limitations on Maternity Hospital Expense and Obstetrical Benefits 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.170 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.170}

16 CSR 30-3.171 Transfer Between State Departments 1982. Emergency rule filed March 15, 1983, 10CODE OF STATE REGULATIONS effective April 1, 1983, expired July 30, 1983. Original rule filed March 15, 1983, Dec. 9, 1983, effective April 11, 1984. {#sec-16-csr-30-3.171 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.171}

16 CSR 30-3.180 Medical Expense Benefits 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.180 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.180}

16 CSR 30-3.181 Processing of Medical Care Plan Benefit Claims 1982. Emergency rule filed April 14, 1983, effective April 24, 1983, expired Aug. 22, 1983. Original rule filed April 14, 1983, Dec. 9, 1983, effective April 11, 1984. {#sec-16-csr-30-3.181 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.181}

16 CSR 30-3.190 Limitations on Medical 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.190 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.190}

16 CSR 30-3.191 Appeal Procedure 1982. Emergency rule filed April 14, 1983, effective April 24, 1983, expired Aug. 22, 1983. Original rule filed April 14, 1983, Dec. 9, 1983, effective April 11, 1984. {#sec-16-csr-30-3.191 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.191}

16 CSR 30-3.200 X-ray and Laboratory 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.200 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.200}

16 CSR 30-3.201 Extension of Coverage by Medical Care Plan and Basic Life Insurance 1982. Emergency rule filed June 15, 1983, effective July 1, 1983, expired Oct. 29, 1983. {#sec-16-csr-30-3.201 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.201}

Original rule filed June 15, 1983, effective Sept. 11, 1983. Emergency rescission filed Dec. 9, 1983, effective Jan. 1, 1984, expired

16 CSR 30-3.210 Limitations on X-ray and Laboratory Benefits Under Option I (High 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.210 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.210}

16 CSR 30-3.220 Supplementary Accident 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.220 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.220}

16 CSR 30-3.230 Covered Expenses Under 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.230 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.230}

16 CSR 30-3.240 Limitations on Covered Expenses Under Option I (High Option) {#sec-16-csr-30-3.240 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.240}

1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982.

16 CSR 30-3.250 Extension of Hospital, Surgical, Medical, X-ray and Laboratory and Supplementary Accident Benefits 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.250 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.250}

16 CSR 30-3.260 Major Medical Expense Benefits Definitions Under Option I (High 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.260 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.260}

16 CSR 30-3.270 Definition and Explanation of Deductible Under Option I (High 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.270 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.270}

16 CSR 30-3.280 Benefits in Excess of Deductible Under Option I (High Option) {#sec-16-csr-30-3.280 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.280}

1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982.

16 CSR 30-3.290 Preexisting Conditions 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.290 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.290}

6 CSR 30-3.300 Expenses That Are Not Covered Under Major Medical Expense 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-6-csr-30-3.300 omnilex-key=us-mo-regs-official--title-16--6 CSR 30-3.300}

16 CSR 30-3.310 Maximum Amount Payable for All Disablements Under 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.310 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.310}

16 CSR 30-3.320 Benefits Payable Upon Common Disaster Under Option I (High 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.320 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.320}

16 CSR 30-3.330 Reinstatement of Maximum for Major Medical Expense 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.330 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.330}

16 CSR 30-3.340 Extension of Benefits for Major Medical Expense Benefits Under 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.340 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.340}

16 CSR 30-3.350 Schedule of Benefits 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.350 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.350}

16 CSR 30-3.360 Maternity Eligibility 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.360 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.360}

16 CSR 30-3.370 Hospital Expense 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.370 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.370}

16 CSR 30-3.380 Successive Periods of Hospital Confinement Under Option II 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.380 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.380}

16 CSR 30-3.390 Limitations Under 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.390 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.390}

16 CSR 30-3.400 Surgical Expense 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.400 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.400}

16 CSR 30-3.410 Limitations on Surgical 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.410 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.410}

16 CSR 30-3.420 Schedule of Maximum Surgical Fees Under Option II (Low 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.420 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.420}

16 CSR 30-3.430 Maternity Hospital Expense and Obstetrical Benefits Under 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.430 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.430}

12CODE OF STATE REGULATIONS

16 CSR 30-3.440 Limitations on Maternity Hospital Expense and Obstetrical Benefits 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.440 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.440}

16 CSR 30-3.450 Medical Expense Benefits 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.450 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.450}

16 CSR 30-3.460 Limitations on Medical 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.460 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.460}

16 CSR 30-3.470 X-ray and Laboratory 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.470 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.470}

16 CSR 30-3.480 Limitations on X-ray and Laboratory Benefits Under Option II (Low 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.480 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.480}

16 CSR 30-3.490 Supplementary Accident 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.490 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.490}

16 CSR 30-3.500 Covered Expenses Under 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.500 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.500}

16 CSR 30-3.510 Limitations on Covered Expenses Under Option II (Low Option) {#sec-16-csr-30-3.510 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.510}

1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982.

16 CSR 30-3.520 Extension of Hospital, Surgical, Medical, X-ray and Laboratory and Supplementary Accident Benefits 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.520 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.520}

16 CSR 30-3.530 Major Medical Expense Benefits Definitions Under Option II (Low 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.530 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.530}

16 CSR 30-3.540 Definition and Explanation of Deductible Under Option II 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.540 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.540}

16 CSR 30-3.550 Benefits in Excess of Deductible Under Option II (Low Option) {#sec-16-csr-30-3.550 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.550}

1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982.

16 CSR 30-3.560 Preexisting Conditions 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.560 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.560}

16 CSR 30-3.570 Expenses That Are Not Covered Under Major Medical Expense 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.570 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.570}

16 CSR 30-3.580 Maximum Amount Payable for All Disablements Under 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.580 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.580}

16 CSR 30-3.590 Benefits Payable Upon Common Disaster Under Option II (Low 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.590 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.590}

16 CSR 30-3.600 Reinstatement of Maximum for Major Medical Expense 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.600 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.600}

16 CSR 30-3.610 Extension of Benefits for Major Medical Expense Benefits Under 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.610 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.610}

16 CSR 30-3.620 Termination of Coverage Under Option I (High Option) or Option II 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.620 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.620}

16 CSR 30-3.630 Definition of Certain Terms Relating to Coordination of Benefits Under Option I (High Option) and Option II (Low Option) Coverage and Other Health Insurance Plans 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.630 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.630}

16 CSR 30-3.640 Provision for Coordination of Benefits Under Option I (High Option) and Option II (Low Option) {#sec-16-csr-30-3.640 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.640}

Coverage and Other Health Insurance Plans 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982.

16 CSR 30-3.650 Conversion Privilege Under Option I (High Option) and Option II (Low Option) Coverage With Private Insurance Plan 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.650 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.650}

16 CSR 30-3.660 Medicare Benefits and Provisions Under Option I (High Option) and Option II (Low Option) Coverage 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.660 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.660}

16 CSR 30-3.670 Procedures for Payment of Benefits 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.670 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.670}

16 CSR 30-3.680 Benefits Payable Upon Termination of the Missouri State Medical Care Plan 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.680 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.680}

16 CSR 30-3.690 Provision as to Choice of Doctors 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.690 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.690}

16 CSR 30-3.700 Provisions as to Inspection 1973. Original rule filed Dec. 18, 1975, Feb. 10, 1982, effective July 11, 1982. {#sec-16-csr-30-3.700 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.700}

16 CSR 30-3.710 Abortions Emergency rule filed Dec. 29, 1978, effective Jan. 8, 1979, expired May 10, 1979. {#sec-16-csr-30-3.710 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.710}

Emergency rescission (rescinding emergency

rule filed 12/29/79) filed March 15, 1979, effective March 26, 1979. Emergency rule filed March 15, 1979, effective March 26, 1979, expired July 23, 1979. Original rule filed March 15, 1979, effective July 13, 1979. Emergency rescission filed Nov. 10, 1981, effective Nov. 20, 1981, expired March 20, 1982. Rescinded: Filed Feb. 10, 1982, effective July 11, 1982.

16 CSR 30-3.720 Alcohol and Drug Abuse Benefits Emergency rule filed Jan. 16, 1979, effective Jan. 27, 1979, expired May 27, 1979. {#sec-16-csr-30-3.720 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.720}

Original rule filed Jan. 16, 1979, effective April 12, 1979. Emergency rescission filed Nov. 10, 1981, effective Nov. 20, 1981, 14CODE OF STATE REGULATIONS Feb. 10, 1982, effective July 11, 1982.

16 CSR 30-3.730 Uniformity of Benefits for Pregnancy, Childbirth or Related Medical Conditions 1973. Emergency rule filed April 19, 1979, effective April 30, 1979, expired Aug. 28, 1979. Original rule filed June 14, 1979, effective Sept. 14, 1979. Emergency rescission filed Nov. 10, 1981, effective Nov. 20, 1981, expired March 20, 1982. Rescinded: {#sec-16-csr-30-3.730 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.730}

Filed Feb. 10, 1982, effective July 11, 1982.

16 CSR 30-3.740 Medical Benefits for Medicare Participants Emergency rule filed Dec. 21, 1979, effective Jan. 2, 1980, expired May 2, 1980. Original {#sec-16-csr-30-3.740 omnilex-key=us-mo-regs-official--title-16--16 CSR 30-3.740}

rule filed April 14, 1980, effective Aug. 10, 1980. Emergency rescission filed Nov. 10, 1981, effective Nov. 20, 1981, expired March 20, 1982. Rescinded: Filed Feb. 10, 1982, effective July 11, 1982.

Division 40 Highways and Transportation Employees and Highway Patrol Retirement System

Chapter 1 General Organization

16 CSR 40-1.010 Definitions {#sec-16-csr-40-1.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-1.010}

(Rescinded April 30, 2015)

Amended: Filed Oct. 17, 1988, effective Feb. 11, 1989. Emergency amendment filed Aug. 13, 1992, effective Aug. 23, 1992, expired Dec. 20, 1992. Amended: Filed Aug. 13, 1992, effective Feb. 26, 1993. Rescinded:

Filed Oct. 23, 2014, effective April 30, 2015.

History

• AUTHORITY: sections 104.160, RSMo Supp. 1992, 104.210.2, RSMo Supp. 1988, and 536.023.3, RSMo 1986. Original rule filed Sept. 8, 1987, effective Jan. 14, 1988.

16 CSR 40-1.020 Election to Fill Vacancy on Board of Trustees {#sec-16-csr-40-1.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-1.020}

(Rescinded April 30, 2015)

Amended: Filed Oct. 17, 1988, effective Feb. 11, 1989. Emergency amendment filed Aug. 13, 1992, effective Aug. 23 1992, expired Dec. 20, 1992. Amended: Filed Aug. 13, 1992, effective Feb. 26, 1993. Rescinded:

Filed Oct. 23, 2014, effective April 30, 2015.

History

• AUTHORITY: sections 104.160, RSMo Supp. 1992, 104.210.2, RSMo Supp. 1988, and 536.023.3, RSMo 1986. Original rule filed Feb. 16, 1988, effective May 12, 1988.

Chapter 2 General Provisions

16 CSR 40-2.010 Definitions {#sec-16-csr-40-2.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-2.010}

rule filed Sept. 8, 1987, effective Sept. 18, 1987, expired Jan. 16, 1988. Original rule filed Dec. 11, 1987, effective March 11, 1988.

Rescinded: Filed Oct. 23, 2014, effective April 30, 2015.

History

• AUTHORITY: sections 104.210, RSMo 1988 and 536.025, RSMo Supp. 1987. Emergency

16 CSR 40-2.020 Forms to be Used 1988. Amended: Filed Oct. 17, 1988, effective Feb. 11, 1989. Rescinded: Filed Oct. 23, 2014, effective April 30, 2015. {#sec-16-csr-40-2.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-2.020}

16 CSR 40-2.030 Verification of Prior Service Credit Upon Transfer Between Systems 1988, and 536.023.3, RSMo 1986. Original 1988. Amended: Filed Oct. 17, 1988, effective Feb. 11, 1989. Rescinded: Filed Oct. 23, 2014, effective April 30, 2015. {#sec-16-csr-40-2.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-2.030}

16 CSR 40-2.040 Workers’ Compensation Service Credit {#sec-16-csr-40-2.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-2.040}

Rescinded: Filed Oct. 23, 2014, effective April 30, 2015.

History

• AUTHORITY: sections 104.050.1, RSMo Supp. 1992, 104.210.2, RSMo Supp. 1988, and 536.023.3, RSMo 1986. Original rule filed Feb. 16, 1988, effective May 12, 1988.

16 CSR 40-2.050 Prior Service Credit After an Educational Leave of Absence 1988, 536.023.3, RSMo 1986, and 104.040.1, RSMo Supp. 1987. Original rule filed Feb. 16, 1988, effective May 12, 1988. Rescinded: {#sec-16-csr-40-2.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-2.050}

Filed Oct. 23, 2014, effective April 30, 2015.

16 CSR 40-2.060 Creditable Service 1988. Rescinded: Filed Oct. 23, 2014, effective April 30, 2015. {#sec-16-csr-40-2.060 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-2.060}

16 CSR 40-2.070 Service Credit During and After a Special Condition Leave {#sec-16-csr-40-2.070 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-2.070}

Rescinded: Filed Oct. 23, 2014, effective April 30, 2015.

History

• AUTHORITY: sections 104.210.2, RSMo Supp. 1988, 536.023.3, RSMo 1986, and 104.040.1, RSMo Supp. 1987. Original rule filed Feb. 16, 1988, effective May 12, 1988.

16 CSR 40-2.080 Service Credit for Extended Sickness or Injury, Leave of Absence Without Pay 1988. Rescinded: Filed Oct. 23, 2014, effective April 30, 2015. {#sec-16-csr-40-2.080 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-2.080}

16 CSR 40-2.090 Early Retirement—Actuarial Reductions {#sec-16-csr-40-2.090 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-2.090}

History

• AUTHORITY: sections 104.100 and 104.210.2, RSMo Supp. 1988 and 536.023.3, RSMo 1986. Original rule filed Feb. 5, 1993, effective July 8, 1993. Rescinded: Filed Oct. 23, 2014, effective April 30, 2015.

Chapter 3 Disability Benefits

16 CSR 40-3.080 Maximum Disability Benefit Period for Employees 16 CSR 40-3.090Waiting Periods Regarding Long-Term Disability Benefits 2CODE OF STATE REGULATIONS (3/31/15) JASONKANDER {#sec-16-csr-40-3.080 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.080}

16 CSR 40-3.100 Recipients of Long-Term Disability Benefits Ineligible for Cost of JASONKANDER(3/31/15) {#sec-16-csr-40-3.100 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.100}

Transportation Employees and Highway Patrol Retirement System

16 CSR 40-3.010 Ineligibility for Long- Term Disability Benefits Due to Disability From War {#sec-16-csr-40-3.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.010}

rule filed Feb. 16, 1988, effective May 12, 1988. Rescinded: Filed Oct. 23, 2014, effective April 30, 2015.

History

• AUTHORITY: sections 104.110.4, RSMo Supp. 1988 and 536.023.3, RSMo 1986. Original

16 CSR 40-3.020 Long-Term Disability Benefits Coverage for Employees on Leave Supp. 1988 and 536.023.3, RSMo 1986. {#sec-16-csr-40-3.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.020}

16 CSR 40-3.030 Use of Compensatory Time, Annual Leave, or Both, Before Beginning Long-Term Disability Supp. 1988 and 536.023.3, RSMo 1986. {#sec-16-csr-40-3.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.030}

16 CSR 40-3.031 Application for Disability {#sec-16-csr-40-3.031 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.031}

Emergency rule filed Aug. 18, 1995, effective Aug. 28, 1995, expired Feb. 23, 1996. Original rule filed Aug. 18, 1995, effective Feb. 25, 1996.

History

• AUTHORITY: sections 104.110, RSMo 1995 and 104.210.2 and 536.023.3, RSMo 1994.

16 CSR 40-3.032 Eligibility for Long-Term Disability Benefits 1994. Emergency rule filed Aug. 18, 1995, 1996. Original rule filed Aug. 18, 1995, 23, 2014,effective April 30, 2015. {#sec-16-csr-40-3.032 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.032}

16 CSR 40-3.033 Eligibility for Work- Related Disability Benefits 1994. Emergency rule filed Aug. 18, 1995, 1996. Original rule filed Aug. 18, 1995, {#sec-16-csr-40-3.033 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.033}

16 CSR 40-3.034 Eligibility for Normal Disability Benefits 1994. Emergency rule filed Aug. 18, 1995, 1996. Original rule filed Aug. 18, 1995, 23, 2014,effective April 30, 2015. {#sec-16-csr-40-3.034 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.034}

16 CSR 40-3.035 Benefit Amounts for Disability Benefits 1994. Emergency rule filed Aug. 18, 1995, 1996. Original rule filed Aug. 18, 1995, {#sec-16-csr-40-3.035 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.035}

16 CSR 40-3.036 Workers’ Compensation Offset 1994. Emergency rule filed Aug. 18, 1995, 1996. Original rule filed Aug. 18, 1995, {#sec-16-csr-40-3.036 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.036}

16 CSR 40-3.040 Physician’s Statement/ Medical Certification of Disability {#sec-16-csr-40-3.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.040}

Amended: Filed Aug. 18, 1995, effective Feb. 25, 1996.

History

• AUTHORITY: sections 104.110.9, RSMo Supp. 1995 and 104.210.2 and 536.023.3, RSMo 1994. Original rule filed Feb. 16, 1988, effective May 12, 1988. Emergency amendment filed Aug. 18, 1995, effective Aug. 28, 1995, expired Feb. 23, 1996.

16 CSR 40-3.045 Medical Review of Disability Applications {#sec-16-csr-40-3.045 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.045}

1994. Emergency rule filed Aug. 18, 1995, 1996. Original rule filed Aug. 18, 1995, effective Feb. 25, 1996. Rescinded: Filed Oct. 23,

History

• AUTHORITY: sections 104.110.9, RSMo Supp.

16 CSR 40-3.050 Application for Social Security Benefits {#sec-16-csr-40-3.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.050}

1994. Original rule filed Feb. 16, 1988, effective May 12, 1988. Emergency amendment filed Aug. 18, 1995, effective Aug. 28, 1995, expired Feb. 23, 1996. Amended: Filed Aug. 18, 1995, effective Feb. 25, 1996.Rescinded:

History

• AUTHORITY: sections 104.110.5, RSMo Supp.

16 CSR 40-3.060 Election of Disability 1994. Original rule filed Feb. 16, 1988, effective May 12, 1988. Emergency amendment filed Aug. 18, 1995, effective Aug. 28, 1995, expired Feb. 23, 1996. Amended: Filed Aug. 18, 1995, effective Feb. 25, 1996. {#sec-16-csr-40-3.060 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.060}

Rescinded: Filed Oct. 23, 2014,effective April 30, 2015.

16 CSR 40-3.070 When Monthly Disability Benefits Begin Except for Long-Term Disability Benefits {#sec-16-csr-40-3.070 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.070}

History

• AUTHORITY: sections 104.110.1, 104.210.2, RSMo Supp. 1988 and 536.023.3, RSMo 1986. Original rule filed Feb. 16, 1988, effective May 12, 1988.

16 CSR 40-3.080 Maximum Disability Benefit Period for Employees Supp. 1988 and 104.515.3 and 536.023.3, RSMo 1986. Original rule filed Feb. 16, 1988, effective May 12, 1988. {#sec-16-csr-40-3.080 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.080}

Rescinded:

16 CSR 40-3.090 Waiting Periods Regarding Long-Term Disability Benefits Supp. 1988 and 536.023.3, RSMo 1986. {#sec-16-csr-40-3.090 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.090}

16 CSR 40-3.100 Recipients of Long-Term Disability Benefits Ineligible for Cost of Living Increases {#sec-16-csr-40-3.100 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.100}

Rescinded:

History

• AUTHORITY: sections 104.110.2 and 104.210.2, RSMo Supp. 1988 and 536.023.3, RSMo 1986. Original rule filed Feb. 16, 1988, effective May 12, 1988.

16 CSR 40-3.110 Change of Beneficiary Supp. 1988 and 536.023.3, RSMo 1986. 2014,effective April 30, 2015. {#sec-16-csr-40-3.110 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.110}

16 CSR 40-3.120 Election of Retirement 1994. Emer gency rule filed Aug. 18, 1995, 1996. Original rule filed Aug. 18, 1995, {#sec-16-csr-40-3.120 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.120}

16 CSR 40-3.130 Disability Benefits for Year 2000 Plan {#sec-16-csr-40-3.130 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-3.130}

rule filed Nov. 1, 2002, effective May 30, 2003. effective April 30, 2015.

4CODE OF STATE REGULATIONS

(3/31/15) JASONKANDER

History

• AUTHORITY: sections 104.1063, RSMo 2000 and 104.1075, RSMo Supp. 2002. Original

Chapter 4 Survivor Benefits

16 CSR 40-4.010 Survivor Benefits {#sec-16-csr-40-4.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-4.010}

(Rescinded April 30, 2015)

Amended: Filed Aug. 18, 1995, effective Feb. 25, 1996. Rescinded: Filed Oct. 23, 2014, effective April 30, 2015.

History

• AUTHORITY: sections 104.110.15., RSMo Supp. 1995 and 104.210.2. and 536.023.3., RSMo 1994. Original rule filed Feb. 16, 1988, effective May 12, 1988. Emergency Amendment filed Aug. 18, 1995, effective Aug. 28, 1995, expired Feb. 23, 1996.

Chapter 5 Assignment of Pension Benefits

16 CSR 40-5.010 General Rule—Nonassignment {#sec-16-csr-40-5.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-5.010}

(Rescinded April 30, 2015)

History

• AUTHORITY: sections 104.210.2, RSMo Supp. 1988, 104.250.2 and 536.023.3, RSMo 1986, and 104.312, RSMo Supp. 1992. Original rule filed Feb. 5, 1993, effective Sept. 9, 1993. Rescinded: Filed Oct. 23, 2014, effective April 30, 2015.

16 CSR 40-5.020 Division of Pension Benefits in the Case of Dissolution of Marriage {#sec-16-csr-40-5.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 40-5.020}

(Rescinded April 30, 2015)

Rescinded: Filed Oct. 23, 2014, effective April 30, 2015.

History

• AUTHORITY: sections 104.210.2, RSMo Supp. 1988, 104.312, RSMo Supp. 1992 and 536.023.3, RSMo 1986. Original rule filed Feb. 5, 1993, effective Sept. 9, 1993.

Division 50 The County Employees' Retirement Fund

Chapter 1 Organization and Operation of Board of Directors

16 CSR 50-1.010 General Organization {#sec-16-csr-50-1.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-1.010}

PURPOSE: This rule complies with section 536.023(3), RSMo, which requires each agency to adopt as a rule a description of its operation and the methods and procedures where the public may obtain information or make submissions or requests. The County Employees’ Retirement Fund was created by an act of the legislature in 1994 and is governed by a board of directors as provided in sections 50.1010 and 50.1030, RSMo. The board is charged with administering and investing the funds of the County Employees’ Retirement Fund as provided by 50.1000–50.1200, RSMo.

(1) Description of the Board. The board of directors consists of eleven (11) directors, two (2) of whom shall be appointed by the governor, with the advice and consent of the Senate, but who shall have no beneficiary interest in the system. The remaining nine (9) directors shall be elected by the membership of the County Em ployees’ Retirement Fund (CERF). These remaining nine (9) directors shall include an elected official or an employee of an elected official representing the elective county offices, but none of these offices may have more than one (1) elected official or representative serving at a given time.

(2) Meetings of the Board. The board of directors of the County Employees’ Retirement Fund, hereafter “board,” shall hold regular quarterly meetings at a location to be designated by the board and special meetings at times as may be necessary on call of the chairman or by three (3) members acting jointly and notifying the chair, in writing, of their desire to meet, upon due and reasonable notice. In the event three (3) members act to request a meeting, their written notification to the chair may be served by United States mail, electronic mail, or facsimile transmission. The chairman shall publicize through appropriate channels the time and place of the meetings of the board. All meetings of the board of directors shall comply with Chapter 610, RSMo. Information concerning meetings or rules may be obtained by contacting the County Employees’ Retirement Fund Administrative Office, 2121 Schotthill Woods Drive, Jefferson City, MO 65101. Information concerning operations of the system may be obtained by writing or calling the CERF plan administrator. The contact person for the plan administrator is the Executive Director of the County Employees’ Retirement Fund. The Executive Director may be reached by mail at 2121 Schotthill Woods Drive, Jefferson City, MO 65101, or by telephone at (573) 632-9203.

(3) Election of Officers. The board of directors, at the first regular meeting of each year, or at a special meeting, shall elect a chairman, vice-chairman, and secretary to serve for a period of one (1) year commencing upon their election to office. The chairman shall preside at all meetings of the board; except that in the absence of the chairman, the vice-chairman shall preside. In the event of a vacancy in one (1) of the officers’ positions, that vacancy will be filled at the next regular meeting by election.

(4) Quorum. A quorum required for a meeting of the board of directors shall consist of six (6) members. Each director shall be entitled to one (1) vote on any matter requiring a decision by the board and a majority of concurring votes among the directors present shall be necessary for a decision.

(5) The custodian of records for the County Employees’ Retirement Fund is its plan administrator. Anyone wishing to obtain information or make submissions or requests may do so by contacting the County Employees’ Retirement Fund, Plan Administrator, 2121 Schotthill Woods Drive, Jefferson City, MO 65101, or by calling (573) 632-9203.

Amended: Filed Sept. 29, 2000, effective March 30, 2001. Amended:

Filed Nov. 10, 2005, effective May 30, 2006. Amended: Filed Oct. 4, 2022, effective April 30, 2023. Amended: Filed Oct. 15, 2025, effective April 30, 2026.

History

• AUTHORITY: section 50.1032, RSMo 2016. Original rule filed Oct. 11, 1995, effective May 30, 1996. Amended: Filed March 22, 1996, effective Oct. 30, 1996. Amended: Filed Sept. 9, 1997, effective Feb. 28, 1998. Amended: Filed Sept. 17, 1998, effective March 30, 1999.

16 CSR 50-1.020 Appeal Process {#sec-16-csr-50-1.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-1.020}

PURPOSE: This rule establishes formal procedures for appeals to the board of directors.

(1) Members, beneficiaries and surviving spouses may request review by the board of directors of decisions by the board or its designee concerning eligibility for and the amount of benefits, service, contributions, refunds and membership.

(2) Requests.

(A) The request for review must be stated in writing, addressed to the plan administrator. The request must state what decision the board is being asked to review, and what action the board is being asked to take.

(B) The request must be made within sixty (60) days after the administrative decision has been mailed or otherwise communicated to the party making the request for review.

(3) The review will be conducted at the next regularly scheduled meeting of the board of directors which is at least thirty (30) days after the request for review is received. The party requesting review (the appellant) will be notified in writing of the date the board will conduct the review. All reviews will be conducted in Jefferson City, Missouri.

(4) The plan administrator will prepare background material for the board, which will include documentation necessary for the board to review the decision. The background material will be provided to the appellant at the same time that it is provided to the board. Any requirements of law prohibiting reproduction or distribution of material will be observed.

(5) Reviews.

(A) Reviews will be held on an informal basis and no formal rules of evidence will be applied.

(B) The appellant may present additional documentation and testimony for the board to consider. Attendance by the appellant is not required, however, and the appellant may submit the additional information without being present at the meeting. Nonappearance by the appellant at the meeting will not adversely affect the board’s consideration of the (3/31/26) Denny Hoskins RETIREMENT FUND 16 CSR 50-1—RETIREMENT SYSTEMS request.

(C) The appellant is encouraged to provide any documentation at least one (1) week prior to the meeting so it can be distributed to the board before the meeting.

(6) The appellant may be represented by counsel at the review.

The appellant may present witnesses to the board who can provide information to the board. The chair retains discretion to limit the number of witnesses appearing before the board.

The chair also retains discretion to require testimony to be limited only to the subject of the request for review.

(7) The board will consider the background material, the appellant’s information and any relevant legal materials, and make its decision no later than the next regularly scheduled meeting.

(8) The decision of the board will be communicated to the appellant in writing by its legal counsel.

(9) Any party adversely affected by the decision may seek judicial review under the provisions of Chapter 536, RSMo.

History

• AUTHORITY: section 50.1032, RSMo Supp. 1999. Original rule filed Oct. 11, 1995, effective May 30, 1996. Amended: Filed Sept. 9, 1997, effective Feb. 28, 1998. Amended: Filed Sept. 29, 2000, effective March 30, 2001.

16 CSR 50-1.030 Open Records Policy {#sec-16-csr-50-1.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-1.030}

PURPOSE: This rule explains the open records policy for the County Employees’ Retirement Fund.

(1) Individuals requesting records of meetings or other information about County Employees’ Retirement Fund (CERF) must submit a written request to the Plan Administrator. After the request is received, CERF will provide “nonidentifiable” information including names, positions, pension amounts, and length of service in compliance with the Missouri Open Records Law. Under no circumstances will CERF disclose addresses, telephone numbers, or other identifiable information.

(2) Individuals whose requests arise out of civil litigation, including divorce proceedings, must also submit a written request to the Plan Administrator. If more detailed information is requested than names, positions, pension amounts, and lengths of service, the requestor must obtain a signed release executed by the CERF member on whom the information is sought.

(3) Individuals requesting information about and/or acting on behalf of a CERF member must provide the Plan Administrator with a written authorization to do so. When a telephone contact occurs, basic, nonidentifiable information may be provided if the caller can provide the member’s Social Security number and date of birth.

(4) Individuals requesting member records for purposes of seeking election to the board of directors shall be charged a reasonable cost established by a schedule promulgated by the board of directors to cover the administrative costs of providing such information.

History

• AUTHORITY: section 50.1032, RSMo 2016. Original rule filed July 29, 1997, effective Jan. 30, 1998. Amended: Filed Sept. 29, 2000, effective March 30, 2001. Amended: Filed Oct. 15, 2025, effective April 30, 2026.

Chapter 2 Membership and Benefits

16 CSR 50-2.060 Survivorship Rights and Service Requirements Fund {#sec-16-csr-50-2.060 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.060}

16 CSR 50-2.010 Definitions {#sec-16-csr-50-2.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.010}

PURPOSE: This rule sets forth the defined terms necessary to describe the provisions of the Missouri County Employees’ Retirement Fund.

(1) When used in these regulations or in sections 50.1000 to 50.1300, RSMo, the words and phrases defined hereinafter shall have the following meanings unless a different meaning is clearly required by the context of the plan:

(A) Accrued benefit means the amount that would be payable at normal retirement date, considering the participant’s average final compensation, primary Social Security benefit, target replacement ratio, and creditable service at the date of termination. Notwithstanding the foregoing, a participant’s accrued benefit under the plan shall not be less than his or her accrued benefit as of December 31, 1999, determined under the prior plan;

(B) Active member or active participant means an employee who does not currently have an election in effect to opt out of the plan, who has not incurred a separation from service, and who otherwise meets the criteria necessary to participate in the plan;

(C) Actuarial equivalence means equality in value of the aggregate amounts expected to be received under different forms of payment. Such equality in value shall be based on assumptions as to the occurrence of future events. The future events to be taken into account are mortality for participants, mortality for a beneficiary, and an interest discount for the time value of money. Actuarial assumptions shall be specified in writing by the board or its designee, which, for the avoidance of doubt may include an actuary, and such writing shall be considered a part of the plan or an amendment thereto;

(D) Actuary means an individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries pursuant to 29 U.S.C. 1242, or firm of actuaries, which has on its staff such an enrolled actuary, which enrolled actuary or firm of actuaries is selected by the board to provide actuarial services for the plan;

(E) Annuity means a form of payment under which monthly installments are made to a retired participant in accordance with the terms of this plan;

(F) Annuity starting date means:

1. The first day of the first period for which an amount is payable as an annuity;

2. In the case of a benefit not payable in the form of an annuity, the first day on which all events have occurred which entitle the participant to such benefit; or 3. In the case of a deferred annuity, the annuity starting date is the date for which the annuity payments are to commence, not the date that the deferred annuity is elected;

(G) Average final compensation means the monthly average of the two (2) highest years of compensation received by the participant;

(H) Beneficiary means the person, persons, or legal entity entitled to receive benefits under this plan which become payable in the event of the participant’s death;

(I) Board means the Board of Directors of the County Employees’ Retirement Fund;

(J) Code means the Internal Revenue Code of 1986, as amended, and includes any regulations thereunder;

(K) Compensation means, for all periods on or after January 1, 2000, all salary and other compensation paid by an employer to an employee as shown on the employee’s Form W-2, plus amounts paid by an employer but excluded from W-2 compensation by reason of Internal Revenue Code sections 125, 402(g)(3), 414(h)(2), or 457, but not including travel and mileage reimbursement and not including compensation in excess of the limit imposed by section 401(a)(17) of the Code. Compensation received from sources other than an employer and compensation received pursuant to independent contracting relationships shall not be included in calculating the retirement benefit. In the case of a participant who left the employer to join a uniformed service (as defined in the Uniformed Services Employment and Reemployment Rights Act of 1994), and returns to the employ of an employer before his or her reemployment rights under the statute expire, compensation, with respect to the plan years in which the participant was in the uniformed service, shall mean the compensation the participant would have earned had he remained in the employ of the employer. The board has the discretionary authority to make a reasonable estimate of this amount. Effective January 1, 2009, in accordance with

section 414(u)(12) of the Code, compensation shall include any differential wage payment (within the meaning of section 3401(h)(2) of the Code) made by the employer to an individual who does not currently perform services for the employer by reason of qualified military service (within the meaning of

section 414(u)(5) of the Code) to the extent those payments do not exceed the amounts the individual would have received if the individual had continued to perform services for the employer. For periods before January 1, 2000, compensation shall be determined under the terms of the prior plan;

(L) Employee means any county elective or appointive officer or employee who is hired and fired by an employer and whose work and responsibilities are directed and controlled by the employer and who is compensated directly from county funds and whose position requires the actual performance of duties during not less than one thousand (1,000) hours per year, except county prosecuting attorneys covered pursuant to sections 56.800 to 56.840, RSMo, circuit clerks and deputy circuit clerks covered under the Missouri State Retirement System and county sheriffs covered pursuant to sections 57.949 to 57.997, RSMo; provided that individuals who receive some pay from a county but who are subject to the hiring, supervision, promotion, or termination by an independent administrative body (such as the circuit court) or an independent authority are not employees of the employer for purposes of the plan.

For purposes of the plan, the term “independent authority” shall mean any body or authority empowered pursuant to statute to i) exercise independent control over certain public functions on an independent basis, ii) establish rules for its own guidance, and iii) appoint and remove employees and fix their companies;

(M) Employer means each county in the state, except any city not within a county and counties of the first classification having a charter form of government before January 1, 2008;

(N) The entry date of a full-time employee is the hire date unless the employee opted out of the prior plan. The entry date of a part-time or seasonal employee shall be the first semiannual entry date (January 1 or July 1) after the part-time or seasonal employee satisfies the one thousand- (1,000-) hour requirement during the calendar year;

(O) Former employee means a person who ceases to be an employee but who is entitled to a benefit from this plan;

(P) Full-time employee means an elective or appointive official or employee regularly employed by an employer who is under the direct control and supervision of the employer or an elected or appointed county official and who is subject to continued employment, promotion, salary review, or termination by an is compensated directly from county funds and whose position requires the actual performance of duties during not less than one thousand (1,000) hours per calendar year, except county prosecuting attorneys covered under sections 56.800–56.840, RSMo, circuit clerks and deputy circuit clerks covered under the Missouri State Retirement System and county sheriffs covered under sections 57.949 to 57.997, RSMo, and employees who receive some compensation from an employer but who are subject to hiring, supervision, promotion, or termination by an entity other than the employer such as an extension council or the circuit court;

(Q) Hire date means the date that an employee begins actual employment with an employer;

(R) Hour of service means each hour for which an employee is paid or entitled to payment for the performance of duties for the employer;

(S) LAGERS means the Local Government Employees’ Retirement System presently codified at sections 70.600 to 70.755, RSMo;

(T) Normal form of benefit means an annuity paid in equal monthly installments on the first day of each calendar month in which the participant shall have lived the entire preceding calendar month;

(U) Part-time employee means an employee, certified as a

part-time employee by the county clerk on a form provided by the board or its designee, who works regularly in each of the twelve (12) months during a calendar year, and who is employed by an employer or an elected or appointed county official who is under the direct control and supervision of an is subject to continued employment, promotion, salary review, or termination by an employer or an elected or appointed county official and who is compensated directly from county funds and whose position is not anticipated to require the actual performance of duties during one thousand (1,000) hours or more per calendar year; provided that, a part-time employee shall be eligible only for benefits available to parttime employees subject to the terms and conditions of the plan and as determined in accordance with the plan;

(V) Participant means an employee covered by this plan and a former employee with a vested accrued benefit remaining in the plan;

(W) Plan, or CERF, means the County Employees’ Retirement Fund, as described in sections 50.1000–50.1300, RSMo. The plan intends to satisfy Code section 401(a) by meeting the requirements of Code section 414(d), applicable to a governmental plan;

(X) Plan year means the calendar year;

(Y) Primary Social Security amount means the old age insurance benefit pursuant to section 202 of the Social Security Act (42 U.S.C. 402) payable to a participant at age sixty-two (62).

Such determination shall be at the time that creditable service ends without assuming any future increases in compensation, any future increases in the taxable wage base, any changes in the formulas used pursuant to the Social Security Act, or any future increases in the Consumer Price Index; provided, however, that if the participant’s creditable service ends after age sixty-two (62), the primary Social Security amount shall be determined pursuant to the Social Security Act as in effect at the time the participant reached age sixty-two (62). However, it shall be assumed that the employee will continue to receive compensation at the same rate as that received at the time the determination is being made, until the participant reaches age sixty-two (62). The first year of compensation as an employee shall be regressed at three percent (3%) per year with respect to years prior to the period of creditable service. For this

purpose, the “first year of compensation” shall be the first complete calendar year in which the plan has documented information regarding the participant’s compensation. If the board does not have records of a participant’s compensation for a plan year, the board may make reasonable estimates of compensation, if the participant does not supply the records described in 16 CSR 50-2.050;

(Z) Prime rate means the prime rate at any given time as listed in the Historical Chart of Prime Rates at https://fred. stlouisfed.org/series/PRIME, or any other source which the board in its discretion deems to be reliable;

(AA) Prior plan means the County Employees’ Retirement System as in effect on December 31, 1999;

(BB) Prior service means a participant’s service rendered prior to August 28, 1994;

(CC) Required beginning date means the April first of the calendar year following the later of the calendar year in which the participant reaches age seventy-three (73) (effective January 1, 2023, with respect to participants who attain age seventy-two (72) after December 31, 2022, and age seventythree (73) before January 1, 2033, or such other applicable age described under Code section 401(a)(9)(C) and the Treasury regulations), or the calendar year in which the participant separates from service;

(DD) Seasonal employee means an employee, certified as such by the county clerk on a form provided by the board or its designee, who works intermittently, but less than twelve (12) months, during a calendar year and who is employed by an employer or an elected or appointed county official who is under the direct control and supervision of an is subject to continued employment, promotion, salary review, or termination by an employer or an elected or appointed county official and who is compensated directly from county funds, whether or not the position is anticipated to require the actual performance of duties during one thousand (1,000) hours or more per calendar year; provided that, a seasonal employee shall be eligible only for benefits available to seasonal employees subject to the terms and conditions of the plan and as determined in accordance with the plan;

(EE) Separation from service means the severance of a participant’s employment with an employer for any reason, including retirement; provided that a participant shall not be deemed to have incurred a separation from service if the participant resumes employment with an employer within thirty (30) days after terminating employment with an employer;

(FF) Survivor annuitant means the individual other than a beneficiary eligible to receive an annuity following the death of a participant who is receiving an annuity;

(GG) Target replacement ratio means:

1. Eighty percent (80%), if a participant’s average final compensation is thirty-six thousand dollars ($36,000) or less;

2. Seventy-seven percent (77%), if a participant’s average final compensation is forty-eight thousand dollars ($48,000) or less, but greater than thirty-six thousand dollars ($36,000); and 3. Seventy-two percent (72%), if a participant’s average final compensation is greater than forty-eight thousand dollars ($48,000);

(HH) Trust fund means the custodial account established to fund benefits under the plan; and (II) Trustee means the entity, or individuals, or committee that is responsible for holding and managing the trust fund that is appointed by the board.

(2) The masculine gender shall be deemed to include the feminine and the singular shall include the plural unless otherwise clearly required by the context. 11, 1995, effective May 30, 1996. Amended: Filed July 16, 1998, effective Jan. 30, 1999. Rescinded and readopted: Filed Sept. 29, 2000, effective March 30, 2001. Amended: Filed Sept. 17, 2007, effective March 30, 2008. Amended: Filed Jan. 25, 2010, effective July 30, 2010. Amended: Filed June 4, 2010, effective Dec. 30, 2010.

Amended: Filed Dec. 19, 2011, effective July 30, 2012. Amended:

Filed Sept. 28, 2017, effective March 30, 2018. Amended: Filed Oct. 15, 2025, effective April 30, 2026.

16 CSR 50-2.020 Employee Contributions {#sec-16-csr-50-2.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.020}

PURPOSE: This rule clarifies the nature of payroll contributions required from employees both in counties which are members of the Local Government Employees’ Retirement System and those counties which are not members of the Local Government Employees’ Retirement System.

(1) A participant who is not a member of Local Government Employees’ Retirement System (LAGERS) is subject to a two percent (2%) monthly payroll deduction beginning with the first payroll period after the participant’s entry date; except that, for each payroll period ending after December 31, 2002, a participant who is not a member of LAGERS and who is hired or rehired by a county on or after February 25, 2002, is subject to a monthly payroll deduction of not less than two percent (2%) and not more than six percent (6%), in accordance with sections 50.1020(6) and 50.1040(2), RSMo and with 16 CSR 50- 2.080. Any payroll deduction described in this section shall constitute the participant’s required contribution to the plan and shall be designated as an employer “pick-up” contribution, as described in section 414(h)(2) of the Internal Revenue Code. A participant may not waive this contribution, or terminate this contribution requirement by opting out of the plan.

(2) For each payroll period ending after December 31, 2002, participants who are members of LAGERS and who are hired or rehired by a county on or after February 25, 2002, are subject to a monthly payroll deduction not to exceed four percent (4%), in accordance with sections 50.1020(6) and 50.1040(2), RSMo and 16 CSR 50-2.080. Any payroll deduction pursuant to this

section shall constitute the participant’s required contribution to the plan and shall be designated as an employer “pick-up” contribution, as described in section 414(h)(2) of the Internal Revenue Code. A participant may not waive this contribution, or terminate this contribution requirement by opting out of the plan.

(3) Contributions Required from Part-Time or Seasonal Employees. Participants have two (2) options with regard to the prior service earned while they are still qualifying for entry into the plan. A participant must make his or her election to either forego or purchase this prior service as outlined in subsections (A) and (B) upon their entry into the plan at the first available entry date. Such participant may either— (A) Forego those months of prior service and accrue eight (8) years of service from their entry into the plan; or (B) A participant who is a member of LAGERS and who is hired by a county on or after February 25, 2002, may purchase prior service earned on or after January 1, 2003 at the rate of four percent (4%) times the total compensation earned during this prior service period. A participant who is a member of LAGERS is not required to purchase prior service earned on or before December 31, 2002. A participant who is not a member of LAGERS and who is hired by a county on or after February 25, 2002, may purchase prior service earned on or after January 1, 2003 at the rate of six percent (6%), and service earned before January 1, 2003 at the rate of two percent (2%), times the total compensation earned during this prior service period.

Any other participant who is not a member of LAGERS may purchase the prior service at the rate of two percent (2%) times the total compensation earned during this prior service period.

Participants selecting this option may purchase the prior service with a lump-sum contribution or through periodic payroll deductions, in accordance with such procedures as established by the board, in addition to the regular periodic payroll deduction. If the participant elects to purchase the prior service with an additional payroll deduction, then the deduction shall not extend longer than the period of prior service being purchased.

(4) A participant shall not be eligible for a benefit under this plan until all contributions and other payments required by law have been received on behalf of a participant.

(5) When a participant receives a refund of contributions from LAGERS, pursuant to section 70.690, RSMo, the county clerk shall forward a copy of the LAGERS report of the refund to the plan administrator of County Employees’ Retirement Fund (CERF) to notify CERF of the change in the participant’s LAGERS status. The participant’s service for the period refunded shall become non-LAGERS service and shall be calculated as such for purposes of the participant’s retirement annuity and any purchase of prior service related thereto. The participant is responsible for notifying CERF of his or her intention to apply for a section 70.690 refund and for verifying that the information on any retirement information received from CERF is correct with respect to the participant’s LAGERS or non-LAGERS status. If the participant fails to notify CERF of an incorrect LAGERS status on his or her retirement paperwork, the participant will be subject to the provisions of sections 50.1034 and 50.1036, RSMo.

History

• AUTHORITY: section 50.1032, RSMo 2000. Original rule filed Oct. 11, 1995, effective May 30, 1996. Amended: Filed July 29, 1997, effective Jan. 30, 1998. Amended: Filed June 1, 1999, effective Nov. 30, 1999. Rescinded and readopted: Filed Sept. 29, 2000, effective March 30, 2001. Amended: Filed Dec. 10, 2002, effective June 30, 2003. Amended: Filed June 4, 2010, effective Dec. 30, 2010.

16 CSR 50-2.030 Eligibility and Participation {#sec-16-csr-50-2.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.030}

PURPOSE: This rule describes when employees may become plan participants.

(1) General Rule. An employee shall become a participant in the plan upon his or her entry date. Effective on and after January 1, 2000, an employee shall not be permitted to opt out of the (2) Prior Plan Opt-Outs. Before January 1, 2000, an employee had the right to opt out of the plan. Employees who exercised this opt-out option must wait three (3) years from the date the opt-out decision was made before becoming a participant.

After this three (3)-year period has elapsed, the employee shall have a three- (3-) month period to opt in to the plan. If the employee fails to opt in during an applicable three- (3-) month period which begins on or after January 1, 2000, the employee shall be forever ineligible to participate in the plan.

(3) Membership service for part-time and seasonal employees and service toward vesting in the plan for all participants will be calculated as follows:

(A) A participant must work one thousand (1,000) hours of service in a plan year to be enrolled in the plan;

(B) A participant must work one thousand (1,000) hours of service in a plan year to receive a year of vested service;

(C) A participant must have at least eight (8) years of service with at least one thousand (1,000) hours of service worked per plan year to be vested in the plan. A participant shall receive vesting service credit for a year only if he or she has received creditable service credit for the months in such plan year during which he earned hours of service.

(4) A participant shall be credited with hours of service for a calendar year in accordance with the following rules:

(A) One (1) hour shall be credited for each regular, vacation, and sick pay hour for which the participant is paid during the calendar year;

(B) Hours will be credited for military leave based on the participant’s average hours paid during the last twelve (12) months worked prior to such leave;

(C) For purposes other than vesting, hours will be credited for unpaid absences for sickness and injury of up to twelve (12) months. For this purpose, a participant will be deemed to be absent for sickness and injury only to the extent certified by the county clerk, on a form provided by the board or its designee, to be on an approved leave of absence for medical reasons under the written policies of an employer; and (D) Overtime hours will be credited in the manner they are accounted for in county payroll records. 11, 1995, effective May 30, 1996. Amended: Filed Dec. 9, 1997, effective June 30, 1998. Rescinded and readopted: Filed Sept. 29, 2000, effective March 30, 2001. Amended: Filed April 26, 2001, effective Nov. 30, 2001. Amended: Filed June 4, 2010, effective Dec. 30, 2010. Amended: Filed Aug. 30, 2010, effective June 30, 2011.

Amended: Filed Sept. 28, 2017, effective March 30, 2018.

16 CSR 50-2.035 Payment of Benefits {#sec-16-csr-50-2.035 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.035}

PURPOSE: This rule clarifies options of benefit payments available to members of the County Employees’ Retirement Fund, the procedure for selecting such options, and the timing of benefit payments.

(1) Method of Payment. Prior to his or her annuity starting date, each participant shall be offered the following optional methods of payment, in addition to the normal form of benefit. Any benefits payable under such optional methods of payment shall be the actuarial equivalent of the normal form of benefit— (A) Joint and One Hundred Percent (100%) Survivor Annuity.

An annuity whereby a monthly installment shall be paid to the participant during his or her lifetime and thereafter in the same monthly amount to his or her survivor annuitant during his or her lifetime, on the first day of each calendar month in which the participant or his or her survivor annuitant shall have lived the entire preceding calendar month;

(B) Joint and Seventy-Five Percent (75%) Survivor Annuity. An annuity whereby a monthly installment shall be paid to the participant during his or her lifetime and thereafter in threequarters (3/4) of such monthly amount to his or her survivor annuitant during his or her lifetime, on the first day of each calendar month in which the participant or his or her survivor annuitant shall have lived the entire preceding calendar month;

(C) Joint and Fifty Percent (50%) Survivor Annuity. An annuity, whereby a monthly installment shall be paid to the participant during his or her lifetime and thereafter in one-half (1/2) of such monthly amount to his or her survivor annuitant during his or her lifetime, on the first day of each calendar month in which the participant or his or her survivor annuitant shall have lived the entire preceding calendar month;

(D) Ten- (10-) Year Certain and Life Annuity. An annuity whereby a monthly installment shall be paid to the participant during his or her lifetime. If the participant dies after receiving one hundred twenty (120) monthly payments, the annuity shall end with the calendar month immediately following the participant’s death. If the participant dies before one hundred twenty (120) monthly payments have been made, then the remaining payments under the form shall be made to the participant’s beneficiary (if surviving), or in a single sum to the participant’s estate, if the beneficiary predeceases the participant. Alternatively, in the event the participant’s beneficiary dies before one hundred twenty (120) monthly payments have been made, the participant may complete a new beneficiary designation form which shall apply to the remaining benefits which may become payable under this subsection (1)(D). If the designated beneficiary survives the participant, but dies before one hundred twenty (120) monthly payments have been made, then the remaining payments under the form shall be made to the beneficiary’s estate in a single sum. In the case where the beneficiary and the participant die simultaneously before one hundred twenty (120) monthly payments have been made, then the remaining payments under the form shall be made in a single sum to the participant’s estate;

(E) Level Income Option—Life Only. An annuity that is adjusted so that the monthly annuity payable for the months ending immediately before the first day of the month after the date the participant attains age sixty-two (62) is approximately equal to the sum of 1) the monthly adjusted annuity payable for the month subsequent to the month in which the participant reaches age sixty-two (62) and 2) the monthly Social Security benefit payable to the participant at age sixty-two (62); or (F) Level Income Option—Joint and Survivor.

1. An annuity, whereby a monthly installment shall be paid to the participant during his or her lifetime and thereafter in the percentage (either fifty (50), seventy-five (75), or one hundred (100)) of such monthly amount, as elected by the participant, to his or her survivor annuitant during his or her lifetime, on the first day of each calendar month in which the participant or his or her survivor annuitant shall have lived the entire preceding calendar month. The annuity shall be adjusted so that the monthly annuity payable for the months ending immediately before the first day of the month after the date the participant attains age sixty-two (62) is approximately equal to the sum of 1) the monthly adjusted annuity payable for the month subsequent to the month in which the participant reaches age sixty-two (62) and 2) the monthly Social Security benefit payable to the participant at age sixty-two (62). If the participant dies before he or she reaches age sixty-two (62), the survivor annuitant’s benefit shall be adjusted on the first day of the month after the date on which the participant would have reached age sixty-two (62) in the manner that the participant’s annuity would have been adjusted on such date.

2. Notwithstanding anything in the preceding paragraph to the contrary, if the monthly benefit payable to the participant under this form beginning with the month after the participant’s sixty-second birthday is zero (0), then the provisions of this paragraph shall apply and the monthly adjusted annuity with respect to months ending immediately before the first day of the month after the date the participant attains age sixty-two (62) shall be a period-certain annuity, commencing on the participant’s annuity starting date, and ending on the date immediately before the first day of the month after the participant attains (or would have attained) age sixty-two (62). If the participant dies before attaining age sixty-two (62), then the remaining payments under the form shall be made to the participant’s survivor annuitant (if surviving), or in a single sum to the participant’s estate, if the survivor annuitant predeceases the participant. Alternatively, in the event the participant’s survivor annuitant dies before the participant (and the monthly benefit payable under this form beginning with the month after the participant’s sixtysecond birthday is zero (0)), the participant may complete a new beneficiary designation form which shall apply to the remaining benefit which may become payable under this paragraph. If the survivor annuitant survives the participant, but dies before the participant’s sixty-second birthday, then the remaining payments under the form shall be made to the survivor annuitant’s estate in a single sum. In the case where the survivor annuitant and the participant die simultaneously before the participant’s sixty-second birthday, then the remaining payments under the form shall be made in a single sum to the participant’s estate.

(2) Election of Payment Method. A payment option shall be elected, changed, or revoked by the participant, his or her guardian, or attorney-in-fact, by written notice filed with the board during the election period specified in section (3) below; provided, however— (A) A survivor annuitant under an option may not be changed after an election has been received by the board (or by its designee), provided that a participant may complete a new beneficiary designation form changing an annuitant or beneficiary with respect to a period-certain form to the extent provided in subsection (1)(D) and paragraph (1)(F)2., in accordance with the form and manner specified by the board or its designee for such purpose;

(B) A participant shall be deemed to have elected the normal form of benefit unless he or she makes an affirmative election not to take such an annuity in accordance with this section.

Such annuity shall commence as soon as administratively feasible following the participant’s required beginning date.

(3) Election Process and Period. Generally, a participant must complete a two- (2-) step election process before he or she will receive benefits. A participant must complete an initial application for benefits at least thirty (30), but not more than ninety (90), days prior to the date he or she wishes benefits to commence. After the board receives the initial application, the board or its designee will provide the participant with a final benefit calculation. The participant must elect a payment option in accordance with section (2) above within ninety (90) days after such final benefit calculation is sent to the participant. The annuity starting date for such a participant shall be the first of the month coincident with or following the date specified by the participant, or, if earlier, the participant’s required beginning date. If the participant does not submit an application at least thirty (30) days prior to his or her separation from service, or a payment option election form no later than ninety (90) days after the final benefit calculation is sent to the participant, the payments will not be retroactive to the date of separation from service. Once a participant has submitted the initial application, if supporting documentation has been requested but has not been obtained by the annuity starting date selected by the participant and the application has not been completely processed, the participant will not receive the first benefit payment until the additional documentation has been received and both the application and the payment option election form have been completely processed. The payments will, however, be retroactive to the annuity starting date designated by the participant in his or her application, provided that the payment option election form is received within ninety (90) days after the final benefit calculation is sent to the participant. If a participant fails to complete the two- (2-) step election process within ninety (90) days after the final benefit calculation is sent to the participant, the participant’s application shall be canceled and deemed void and the first benefit payment will not be paid on or retroactive to the annuity starting date designated by the participant in such application. Such a participant will be required to submit a new initial application for benefits at least thirty (30), but not more than ninety (90), days prior to the date he or she wishes benefits to commence and a payment option election form in the time and manner described in this section, as though such participant had never submitted an initial application previously. If a participant has not submitted an application upon his or her separation from service, his or her benefits will start on the first of the month following the submission and complete processing of an initial application and payment option election form as described in this section, but in no event later than the participant’s required beginning date.

(4) Payments after Death of Survivor Annuitant. In the event a participant has chosen an optional form of payment which provides for a continuing payment to a survivor annuitant after the death of the participant in which the participant received a reduced annuity during his or her lifetime and the participant’s survivor annuitant precedes the participant in death, the participant’s benefit shall revert, effective the next month following the death of the participant’s survivor annuitant, to an amount equal to his or her normal annuity at the time of the annuity starting date plus any cost-of-living or other increases that the participant may have received prior to the survivor annuitant’s death. Notwithstanding the preceding sentence, if the participant elected the Level Income Option— Joint and Survivor, pursuant to which the monthly benefit payable to the participant under this form beginning with the month after the participant’s sixty-second birthday is greater than zero (0), and the participant’s survivor annuitant precedes the participant in death, the participant’s benefit shall revert to the benefit he or she would have received had he or she elected the Level Income Option—Life Only. It shall be the participant’s duty to inform the board or its designee of the death of such a survivor annuitant.

(5) 401(a)(9) Requirements. Notwithstanding anything to the contrary contained in the plan, the entire interest of a participant will be distributed in accordance with a reasonable and good faith interpretation of U.S. Code section 401(a)

(9) and the regulations thereunder beginning no later than the participant’s required beginning date. The provisions of this section will apply for purposes of determining required minimum distributions in accordance with a reasonable and good faith interpretation.

(A) If the participant dies before distributions begin, the participant’s entire interest will be distributed, or begin to be distributed, no later than as follows:

1. If the participant’s surviving spouse is the participant’s sole designated beneficiary, distributions to the surviving spouse will begin by December 31 of the calendar year immediately following the calendar year in which the participant died, or by December 31 of the calendar year in which the participant would have attained age seventy-three (73) (effective January 1, 2023, with respect to participants who attain age seventy-two (72) after December 31, 2022, and age seventy-three (73) before January 1, 2033, or such other applicable age described under Code section 401(a)(9)(C) and the Treasury regulations), if later;

2. If the participant’s surviving spouse is not the participant’s sole designated beneficiary, distributions to the designated beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the participant died;

3. If there is no designated beneficiary as of September 30 of the year following the year of the participant’s death, the participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the participant’s death;

4. If the participant’s surviving spouse is the participant’s sole designated beneficiary and the surviving spouse dies after the participant but before distributions to the surviving spouse begin, this subsection (5)(A), other than paragraph (5)

(A)1., will apply as if the surviving spouse were the participant.

For purposes of this subsection and subsection (5)(E), unless paragraph (5)(A)4. applies, distributions are considered to begin on the participant’s required beginning date. If paragraph (5)

(A)4. applies, distributions are considered to begin on the date distributions are required to begin to the surviving spouse under paragraph (5)(A)1. If annuity payments irrevocably commence to the participant before the participant’s required beginning date (or to the participant’s surviving spouse before the date distributions are required to begin to the surviving spouse under paragraph (5)(A)1.), the date distributions are considered to begin is the date distributions actually commence.

(B) Unless the participant’s interest is distributed in the form of an annuity purchased from an insurance company or in a single sum on or before the required beginning date, as of the first distribution calendar year distributions will be made in accordance with subsections (5)(C), (D), and (E).

If the participant’s interest is distributed in the form of an annuity purchased from an insurance company, distributions thereunder will be made in accordance with the requirements of Code section 401(a)(9) and the Treasury regulations. Any

part of the participant’s interest which is in the form of an individual account described in Code section 414(k) will be distributed in a manner satisfying the requirements of Code

section 401(a)(9) and the Treasury regulations that apply to individual accounts.

(C) If the participant’s interest is paid in the form of annuity distributions under the plan, payments under the annuity will satisfy the following requirements:

1. The annuity distributions will be paid in periodic payments made at intervals not longer than one (1) year;

2. The distribution period will be over a life (or lives) or over a period certain not longer than the period described in subsections (5)(D) and (E);

3. Once payments have begun over a period certain, the period certain will not be changed even if the period certain is shorter than the maximum permitted;

4. Payments will either be nonincreasing or increase only 1) by an annual percentage increase that does not exceed the annual percentage increase in a cost-of-living index that is based on prices of all items and issued by the Bureau of Labor Statistics; 2) to the extent of the reduction in the amount of the participant’s payments to provide for a survivor benefit upon death, but only if the beneficiary whose life was being used to determine the distribution period described in subsection (5)

(D) dies or is no longer the participant’s beneficiary pursuant to a qualified domestic relations order within the meaning of section 414(p); 3) to provide cash refunds of employee contributions upon the participant’s death; or 4) to pay increased benefits that result from a plan amendment; and 5. The amount that must be distributed on or before the participant’s required beginning date (or, if the participant dies before distributions begin, the date distributions are required to begin under subsection (5)(A)) is the payment that is required for one (1) payment interval. The second payment need not be made until the end of the next payment interval even if that payment interval ends in the next calendar year. Payment intervals are the periods for which payments are received, e.g., bi-monthly, monthly, semi-annually, or annually. All of the participant’s benefit accruals as of the last day of the first distribution calendar year will be included in the calculation of the amount of the annuity payments for payment intervals ending on or after the participant’s required beginning date.

Any additional benefits accruing to the participant in a calendar year after the first distribution calendar year will be distributed beginning with the first payment interval ending in the calendar year immediately following the calendar year in which such amount accrues.

(D) If the participant’s interest is being distributed in the form of a joint and survivor annuity for the joint lives of the participant and a nonspouse beneficiary, annuity payments to be made on or after the participant’s required beginning date to the designated beneficiary after the participant’s death must not at any time exceed the applicable percentage of the annuity payment for such period that would have been payable to the participant using the table set forth in Q&A-2 of section 1.401(a)

(9)-6 of the Treasury regulations. If the form of distribution combines a joint and survivor annuity for the joint lives of the participant and a nonspouse beneficiary and a period certain annuity, the requirement in the preceding sentence will apply to annuity payments to be made to the designated beneficiary after the expiration of the period certain. Unless the participant’s spouse is the sole designated beneficiary and the form of distribution is a period certain and no live annuity, the period certain for an annuity distribution commencing during the participant’s lifetime may not exceed the applicable distribution period for the participant under the Uniform Lifetime Table set forth in section 1.401(a)(9)-9 of the Treasury regulations for the calendar year that contains the annuity starting date. If the annuity starting date precedes the year in which the participant reaches age seventy (70), the applicable distribution period for the participant is the distribution period for age seventy (70) under the Uniform Lifetime Table set forth in section 1.401(a)(9)-9 of the Treasury regulations plus the excess of seventy (70) over the age of the participant as of the participant’s birthday in the year that contains the annuity starting date. If the participant’s spouse is the participant’s sole designated beneficiary and the form of distribution is a period certain and no life annuity, the period certain may not exceed the longer of the participant’s applicable distribution period, as determined under this section, or the joint life and last survivor expectancy of the participant and the participant’s spouse as determined under the Joint and Last Survivor Table set forth in section 1.401(a)(9)-9 of the Treasury regulations, using the participant’s and spouse’s attained ages as of the participant’s and spouse’s birthdays in the calendar year that contains the annuity starting date.

(E) If the participant dies before the date distribution of his or her interest begins and there is a designated beneficiary, the participant’s entire interest will be distributed, beginning no later than the time described in subsection (5)(A) over the life of the designated beneficiary or over a period certain not exceeding:

1. Unless the annuity starting date is before the first distribution calendar year, the life expectancy of the designated beneficiary determined using the beneficiary’s age as of the beneficiary’s birthday in the calendar year immediately following the calendar year of the participant’s death; or 2. If the annuity starting date is before the first distribution calendar year, the life expectancy of the designated beneficiary determined using the beneficiary’s age as of the beneficiary’s birthday in the calendar year that contains the annuity starting date. If the participant dies before the date distributions begin and there is no designated beneficiary as of September 30 of the year following the year of the participant’s death, distribution of the participant’s entire interest will be completed by December 31 of the calendar year containing the fifth anniversary of the participant’s death. If the participant dies before the date distribution of his or her interest begins, the participant’s surviving spouse is the participant’s sole designated beneficiary, and the surviving spouse dies before distributions to the surviving spouse begin, this subsection will apply as if the surviving spouse were the participant, except that the time by which distributions must begin will be determined without regard to subsection (5)(A).

(F) The following definitions shall apply for purposes of this

section:

1. Designated beneficiary shall mean the individual who is designated as the beneficiary under the terms of the plan and is the designated beneficiary under Code section 401(a)(9) and

section 1.401(a)(9)-1, Q&A-4 of the Treasury regulations;

2. A distribution calendar year is a calendar year for which a minimum distribution is required. For distributions beginning before the participant’s death, the first distribution calendar year is the calendar year immediately preceding the calendar year which contains the participant’s required beginning date.

For distributions beginning after the participant’s death, the first distribution calendar year is the calendar year in which distributions are required to begin pursuant to subsection (5)

(A); and 3. Life expectancy means an individual’s life expectancy as computed by use of the Single Life Table in section 1.401(a)(9)-9 of the Treasury regulations.

(6) Non-Assignability of Benefits/Child Support. A participant’s right to an annuity or other benefits under the plan shall not be subject to execution, garnishment, attachment, writ of sequestration, the operation of bankruptcy or insolvency laws, a qualified domestic relations order (as defined in 26 U.S.C. section 414(p) or 29 U.S.C. section 1056(d)), or to any other claim or process of law whatsoever, and shall be unassignable, except that any payment from the plan shall be subject to the collection of child support.

(7) Return of Mistaken Payments. Notwithstanding anything to the contrary, a participant or beneficiary is entitled to only those benefits provided by the plan and promptly shall return any payment, or portion thereof, made by mistake of fact or law. The board may offset the future benefits of any recipient who refuses to return an erroneous payment, in addition to pursuing any other remedies provided by law. The board may correct erroneous payments consistent with applicable law and the correction guidance issued thereunder. Without limiting the generality of the foregoing, in the event any payment is made to or on behalf of a deceased member after such member’s death by mistake of fact or law, the recipient of or other person benefiting from such payment shall promptly return any such payment to the plan, and the board may offset the future benefits of any participant or beneficiary otherwise entitled to a benefit under the plan who received or benefited from any such mistaken payment made to or on behalf of a deceased member by such amount as the board deems appropriate, including by the amount of the mistaken payment and interest on such amount. The board may correct erroneous payments made to or on behalf of a deceased member after such member’s death consistent with applicable law and the correction guidance issued thereunder.

(8) Correction of Underpayments. Should any error result in any participant or beneficiary receiving less than he or she should have been entitled, then such error shall be corrected by paying the participant or beneficiary a lump-sum amount equal to the underpayment, without interest.

(9) In the case of special consultants, as provided for in section 50.1090.2, RSMo, who do not return buyback invoices or requested supporting documentation, the benefit will begin on the first of the month following payment of the initial fifty percent (50%) buyback amount.

Amended: Filed Aug. 31, 2009, effective March 30, 2010. Amended:

Filed Jan. 25, 2010, effective July 30, 2010. Amended: Filed Aug. 24, 2011, effective March 30, 2012. Amended: Filed July 20, 2016, effective Jan. 30, 2017. Amended: Filed Oct. 15, 2025, effective April 30, 2026.

History

• AUTHORITY: section 50.1032, RSMo 2016. Original rule filed July 29, 1997, effective Jan. 30, 1998. Rescinded and readopted: Filed Sept. 29, 2000, effective March 30, 2001. Amended: Filed April 23, 2003, effective Oct. 30, 2003. Amended: Filed July 6, 2005, effective Jan. 30, 2006. Amended: Filed Nov. 10, 2005, effective May 30, 2006. Amended: Filed Feb. 21, 2006, effective Sept. 30, 2006.

16 CSR 50-2.040 Separation from Service Before Retirement {#sec-16-csr-50-2.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.040}

PURPOSE: This rule describes the effect of a separation from service on a participant’s benefit.

(1) Upon separation from service, any participant with less than eight (8) vested years of service shall forfeit all rights under the plan, including the participant’s creditable service as of the date of the participant’s separation from service. This forfeiture shall be applied to reduce the board’s obligation to contribute to the plan. Such a participant will receive a refund of any of his or her contributions upon the receipt by the board or its designee of a termination notice; provided, however, that if the amount of a participant’s accumulated contributions is in excess of one thousand dollars ($1,000), then any such refund of contributions may not be made prior to the earliest of the participant’s death or normal retirement age (age sixty-two (62)) without the participant’s written application to the board consenting to his or her accumulated contributions being distributed from the plan. Such refund shall be made to the participant in a single sum as soon as administratively feasible following receipt of the termination notice and, if applicable, the participant’s written application requesting distribution, by the board (or its designee). In the event that a participant whose accumulated contributions exceed one thousand dollars ($1,000) does not consent to the distribution of his or her accumulated contributions when first eligible to do so, or at any subsequent time prior to attaining his or her normal retirement age (age sixty-two (62)), his or her contributions shall be distributed to him or her as soon as administratively feasible following the first day of the month after attaining his or her normal retirement age (age sixty-two (62)); or, if such participant is deceased, such contributions shall be distributed to his or her surviving spouse or, if none, then in equal shares to the participant’s surviving children, or, if there are no surviving children, then to his or her estate, as soon as administratively feasible following the first day of the month after the receipt by the board or its designee of a notice of death from such participant’s employer, or such other form of proof acceptable to the board. For purposes of this section, it shall not be administratively feasible for the board or its designee to disburse a refund until the board or its designee also receives proper verification and reconciles salaries, hours and contribution information obtained from the employer.

(2) A participant who has a separation from service, before reaching the age of sixty-two (62), after having earned at least eight (8) vested years of service shall be entitled to a deferred vested benefit, determined in accordance with the formula described in 16 CSR 50-2.090. The participant may elect to defer the receipt of his or her deferred vested benefit, until the participant’s attainment of age sixty-two (62), or the participant may elect to begin receiving his or her deferred vested benefit on the first day of any month following the later of the date of separation from service or age fifty-five (55). The amount of the benefit, if paid before the participant’s sixty-second birthday, shall be the actuarial equivalent of the participant’s accrued benefit.

(3) Members who terminate employment and then resume employment with an employer within thirty (30) days will not forfeit their prior service, will not be required to receive a refund of their payroll contributions and will not be deemed to have been rehired.

History

• AUTHORITY: section 50.1032, RSMo 2000. Original rule filed Oct. 11, 1995, effective May 30, 1996. Amended: Filed Sept. 17, 1998, effective March 30, 1999. Rescinded and readopted: Filed Sept. effective June 30, 2003. Amended: Filed Nov. 10, 2005, effective May 30, 2006.

16 CSR 50-2.050 Certifying Service and Compensation {#sec-16-csr-50-2.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.050}

PURPOSE: This rule clarifies the process for certifying employment and salary figures upon separation from service for purposes of calculating retirement benefits in the future.

(1) Upon separation from service, a participant shall request that the county clerk complete a certification form on a form to be provided by the board or its designee which verifies the length of employment and the two (2) highest years of compensation received by the participant. The participant must provide documentation to support the compensation figures which must be attached to the certification including W-2 forms, 1099 forms, canceled checks, and other supporting documentation reflecting compensation received. In determining average final compensation, County Employees’ Retirement Fund (CERF) will use the cash receipts and disbursements method as defined by the Internal Revenue Code. Any lump sum payment attributable to services for a prior year (including, but not limited to, a payment of benefits, back pay, unused vacation days, or sick leave attributable to services performed in a prior year) will not be included in calculating average final compensation.

(2) The participant shall forward the completed certification to the board where it shall be maintained until needed to calculate the participant’s retirement benefit.

(3) Any certification submitted without supporting documentation will be reviewed by the board. Notwithstanding anything in the plan to the contrary, the board or its designee may determine that an employee had a separation from service due to cessation of services or otherwise based on payroll or other records.

(4) Fee-Based or Fee/Salary-Based Officials.

(A) Any participant whose compensation is collected partly or wholly from fees or a combination of fees and salary must submit, by March 1 of each year, proof of all fees and/or salary received, less operating and other expenses.

(B) Two percent (2%), or six percent (6%) for any participant who is hired or rehired by a county on or after February 25, 2002, of the net amount of all fees and/or salary collected as compensation by such participants who are not members of the Local Government Employees’ Retirement System (LAGERS) must be submitted to the plan administrator not less than annually and no later than March 1 of each year for the preceding calendar year.

(C) Any unpaid balance of the required fee or salary contributions due to the fund must be paid in full prior to distribution of any retirement benefit amount or death benefit amount.

(D) Prior to January 1, 2000, some officials received partial or full compensation through various fees for personal services performed in their capacity as an elected official. If a member has such compensation which was not processed through county payroll prior to January 1, 2000, and the member chooses to use as a high year for retirement calculations a year including such fees, the member must make the required contributions on all of these fees collected between August 27, 1994, and December 31, 1999, prior to his or her retirement commencement.

(E) Beginning January 1, 2000, officials whose compensation is collected partly or wholly from fees or a combination of fees and salary may only include these fees if they are processed through county payroll and in accordance with the definition of compensation included in 16 CSR 50-2.010(1)(K).

(F) Compensation received from sources other than an employer and compensation received pursuant to independent contracting relationships shall not be included in calculating the retirement benefit. 11, 1995, effective May 30, 1996. Amended: Filed Dec. 9, 1997, effective June 30, 1998. Amended: Filed July 16, 1998, effective Jan. 30, 1999. Amended: Filed Sept. 17, 1998, effective March 30, 1999.

Amended: Filed April 16, 1999, effective Sept. 30, 1999. Rescinded and readopted: Filed Sept. 29, 2000, effective March 30, 2001.

Amended: Filed Aug. 13, 2001, effective Feb. 28, 2002. Amended:

Filed June 4, 2010, effective Dec. 30, 2010. Amended: Filed Oct. 15, 2025, effective April 30, 2026.

16 CSR 50-2.060 Survivorship Rights and Service Requirements {#sec-16-csr-50-2.060 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.060}

(Rescinded March 30, 2001)

History

• AUTHORITY: section 50.1032, RSMo Supp. 1997. Original rule filed Nov. 26, 1996, effective June 30, 1997. Amended: Filed Dec. 9, 1997, effective June 30, 1998. Amended: Filed March 2, 1998, effective Aug. 30, 1998. Rescinded: Filed Sept. 29, 2000, effective March 30, 2001.

16 CSR 50-2.070 Adjustment of Benefits {#sec-16-csr-50-2.070 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.070}

PURPOSE: This rule clarifies the remedy for a misrepresentation of fact.

(1) Any misrepresentation of fact will result in an adjustment of benefits and/or appropriate legal action.

History

• AUTHORITY: section 50.1032, RSMo Supp. 1996. Original rule filed Nov. 26, 1996, effective June 30, 1997.

16 CSR 50-2.080 Source of Pension Funds {#sec-16-csr-50-2.080 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.080}

PURPOSE: This rule describes the source of funds available to the (1) The source of contributions to this plan (if required) for a plan year shall be the funds described in sections 50.1020, 50.1190, 50.1200 and 150.150, RSMo that have been accumulated during the plan year. Such funds shall be held in a separate account until the board determines, in accordance with the advice of the actuary, the amount of such funds that must be contributed to this plan for a plan year to maintain its actuarial sufficiency. The board shall ensure that sufficient amounts shall be contributed so that this plan is funded in a manner consistent with the provisions of the Internal Revenue Code and such other laws and regulations as shall be applicable.

The remainder of funds accumulated in the separate account during a plan year shall first be used to pay expenses of the defined contribution plan established in sections 50.1210 to 50.1260, RSMo and then any remaining amounts shall be contributed to the defined contribution plan established in sections 50.1210 to 50.1260, RSMo.

(2) Any gains arising from the death of participants prior to retirement or forfeiture upon separation from service shall not be utilized to increase the benefits to the remaining participants. Any such forfeitures that derive from a county’s contribution (and not from a payroll deduction) made pursuant to section 50.1020.6, RSMo, shall remain in the trust fund, and the amount of such forfeited county contribution shall be used to reduce future contributions for the county which made such contribution. Any such gains or forfeitures that derive from any other source shall be retained in the trust fund.

(3) Notwithstanding anything to the contrary, any contribution made to the plan by the board as result of a mistake of fact shall be returned to the separate account as soon as practicably possible following discovery of the mistake, but not later than one year after the payment of the contribu tion.

The maximum amount that may be returned is the excess of the amount contributed, over the amount that would have been contributed had no mistake of fact occurred. Earnings attributable to the excess contribution may not be returned, but losses attributable thereto must reduce the amount to be so returned.

(4) Each county, except counties of the first classification with a charter form of government and any city not within a county, shall deposit in the plan each payroll period ending after December 31, 2002, an amount equal to four percent (4%) of the compensation paid in such payroll period to each employee hired or rehired by that county on or after February 25, 2002. Such deposit shall be paid out of the county funds or, at the county’s election, in whole or in part through payroll deduction as described in section 50.1040.2, RSMo. Any county that elects to pay the deposit described herein, in whole or in part, through payroll deduction as described in section 50.1040.2, RSMo, shall provide the board written notice of such election at least thirty (30) days before January 1 of the year for which such election is to be effective. Such election shall remain effective until revoked by the county in writing to the board at least thirty (30) days before January 1 of the year for which such election is to be revoked. Any election or revocation of the election described herein shall become effective on the January 1 following thirty (30) days’ written notice from the county to the board of such election or revocation. effective June 30, 2003. Amended: Filed Oct. 15, 2025, effective April 30, 2026.

16 CSR 50-2.090 Normal Retirement Benefit {#sec-16-csr-50-2.090 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.090}

PURPOSE: This rule describes when a participant is eligible for unreduced retirement benefits under the plan.

PUBLISHER’S NOTE: The secretary of state has determined that publication of the entire text of the material that is incorporated by reference as a portion of this rule would be unduly cumbersome or expensive. This material as incorporated by reference in this

rule shall be maintained by the agency at its headquarters and shall be made available to the public for inspection and copying at no more than the actual cost of reproduction. This note applies only to the reference material. The entire text of the rule is printed here.

(1) Eligibility for Normal Retirement Benefit. To be eligible to receive a normal retirement benefit from the plan, a participant must:

(A) Have attained the age of sixty-two (62);

(B) Applied for retirement benefits as provided by applicable laws and regulations; and (C) Earned eight (8) or more vested years of service.

(2) Benefit to Non-LAGERS Participants. The normal retirement benefit of a participant who is not a member of the Local Government Employees’ Retirement System (LAGERS) shall be a monthly benefit in the normal form of benefit equal to the greater of:

(A) Twenty-nine dollars ($29) multiplied by years of creditable service, up to a maximum of twenty-nine (29) years; or (B) An amount determined according to the following formula:

[((TRR × AFC) – PSSA) × (CS/25)] + (.01 × AFC × CSE)

Where:

TRR is the participant’s target replacement ratio;

AFC is the participant’s average final compensation;

PSSA is the participant’s primary Social Security amount, on a monthly basis;

CS is the participant’s creditable service (up to a maximum of twenty-five (25) years); and CSE is the participant’s creditable service in excess of twentyfive (25) years (up to a maximum of twenty-nine (29) years).

(3) Benefit to LAGERS Participant. The normal retirement benefit of a participant who is also a member of LAGERS shall be sixty-six and two-thirds percent (66 2/3%) of the normal retirement benefit determined pursuant to section (2).

(4) LAGERS Participant Defined. Generally, a participant is considered a member of LAGERS with respect to a period of creditable service (including prior service) if he or she has been exempt from making the mandatory two percent (2%) contribution on account of his or her membership in LAGERS; except that, each payroll period ending after December 31, 2002, participants who are members of LAGERS and who are hired or rehired by a county on or after February 25, 2002, are subject to a monthly payroll deduction not to exceed four percent (4%), but not the additional mandatory two percent (2%) contribution that potentially subjects a participant who is not a member of LAGERS to a monthly payroll deduction not to exceed six percent (6%). Accordingly, the formula set forth in section (3) shall be used to determine a participant’s benefit for such period of creditable service. If a participant ceases to qualify for active membership or ceases to be an active member in LAGERS, the formula described in section (2) shall be used to determine the participant’s benefit for the creditable service earned during periods when the participant ceased to so qualify or ceased to be an active member in LAGERS. If a participant receives a refund of contributions from LAGERS, pursuant to section 70.690, RSMo, then the formula described in section (2) shall be used to determine the participant’s benefit, if the participant makes an additional contribution to the plan. The amount of such additional contribution shall be equal to two percent (2%) of the participant’s compensation for the period in which he or she was a LAGERS participant (plus any interest and penalties assessed by the board). The amount may be paid in one lump sum, or by payroll deduction.

(5) Minimum Benefit. The normal retirement benefit of a participant shall not be less than the annuity the participant had earned as of the day before January 1, 2000, under the prior plan. This minimum benefit shall be determined without regard to any exclusion of prior service mandated by the terms of the prior plan.

(6) Maximum Benefit. Anything to the contrary notwithstanding, an annuity computed under the plan and under any other defined benefit plan to which an employer or the board has contributed shall be reduced proportionately with respect to the benefits under each such defined benefit plan so that the aggregate of all projected annual benefits in any limitation year does not exceed the limits set forth in Code section 415. For purposes of this section, projected annual benefit means a participant’s annual benefit (adjusted to the actuarial equivalent of a straight-life annuity if expressed in a form other than a straight-life or qualified joint and survivor annuity) under a defined benefit plan. If a participant’s benefit must be adjusted to an actuarially equivalent straight-life annuity, the actuarially equivalent straight-life annuity shall be determined in accordance with Treasury Regulation section 1.415(b)– 1(c). For purposes of determining the maximum permissible benefit allowable under Code section 415, the definition of compensation contained in Code section 415(c)(3) shall be applied. Such compensation means remuneration as defined in Treasury Regulation section 1.415(c)-2(d)(4) (i.e., amounts reported in Box 1 of Form W-2, plus amounts that would have been received and included in gross income but for an election under Code section 125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b)), but not in excess of two hundred thirty thousand dollars ($230,000) (as adjusted in accordance with Code section 401(a)(17)(B)) for any limitation year. Such remuneration shall not include any severance pay, whether paid before or after an employee’s termination of employment. In addition, such amount shall not include other compensation paid after an individual’s termination of employment; provided that, to the extent that the following amounts are otherwise included in the definition of remuneration and are paid no later than the later of the date which is two and one-half (2 1/2) months after termination of employment or the end of the limitation year that includes the date of termination of employment, such amounts paid after an employee’s termination of employment shall be deemed remuneration: regular pay, including compensation for services during regular working hours, overtime, shift differential, commissions, bonuses, or other similar payments; and payment for unused accrued sick, vacation, or other leave, but only if the employee would have been able to use the leave if employment had continued.

The exclusions provided for in this section (6) with respect to post-employment payments shall not apply to payments to an individual who does not currently perform services for an employer by reason of qualified military service to the extent such payments do not exceed the compensation such individual would have received from an employer if he or she had continued to perform services for an employer.

In the event that the maximum benefit allowed under Code

section 415 increases in the future, such increases shall apply only to participants who are employed by an employer on the date such increase goes into effect. Notwithstanding the foregoing sentence, with respect to limitation years ending after December 31, 2001, the benefit increases resulting from the increase in the limitations of Code section 415(b) under the Economic Growth and Tax Relief Reconciliation Act of 2001, as amended, shall be provided to a participant who is credited with an hour of service on or after the first day of the limitation year ending after December 31, 2001. All other terms and provisions of Code section 415 Internal Revenue Code of 1986, as amended 2008. Publisher: Thomson/RIA, 395 Hudson Street, New York, NY 10014 are incorporated herein by reference. This

rule does not incorporate any later amendments or additions to Code section 415.

(7) Pension Funding Equity Act. For a distribution to which Code

section 417(e)(3) applies and which has an annuity starting date occurring in plan years beginning in 2004 or 2005, except as provided in section 101(d)(3) of the Pension Funding Equity Act of 2004, the actuarially equivalent straight-life annuity benefit is the greater of:

(A) The annual amount of the straight-life annuity commencing at the annuity starting date that has the same actuarial present value as the particular form of benefit payable, computed using the interest rate and mortality table, or tabular factor, specified in the plan for actuarial equivalence; or (B) The annual amount of the straight-life annuity commencing at the annuity starting date that has the same actuarial present value as the particular form of benefit payable, computed using a five and one-half percent (5 1/2%) interest assumption and the applicable mortality table for the distribution under Treasury Regulation section 1.417(e)-1(d)(2). effective June 30, 2003. Amended: Filed April 23, 2003, effective Oct. 30, 2003. Amended: Filed Sept. 17, 2007, effective March 30, 2008. Amended: Filed Dec. 22, 2008, effective July 30, 2009.

Amended: Filed Oct. 15, 2025, effective April 30, 2026.

16 CSR 50-2.100 Early Retirement Benefit {#sec-16-csr-50-2.100 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.100}

PURPOSE: This rule describes when a participant may receive early retirement benefits from the plan.

A participant who has not attained age sixty-two (62) but has both attained at least his or her fifty-fifth birthday and has eight (8) or more vested years of service may elect to retire as of the first day of any calendar month following written notice to the board (or its delegatee). At the option of the participant, benefits may begin as of any calendar month following his or her early retirement and preceding the participant’s sixtysecond birthday. Such early retirement benefit of a participant shall be payable to him/her as the normal form of benefit, and shall equal the greater of the actuarial equivalent of his or her accrued benefit or his or her accrued benefit as of his or her annuity starting date, reduced by four-tenths of one percent (0.4%) for each month by which the annuity starting date precedes the participant’s sixty-second birthday, and by an additional three-tenths of one percent (0.3%) for each month by which the annuity starting date precedes the participant’s sixtieth birthday.

History

• AUTHORITY: section 50.1032, RSMo Supp. 1999. Original rule filed Sept. 29, 2000, effective March 30, 2001.

16 CSR 50-2.110 Rehires {#sec-16-csr-50-2.110 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.110}

PURPOSE: This rule clarifies the treatment of a former employee who returns to covered employment.

(1) Suspension of Benefits. If a participant returns to employment after a separation from service, benefit payments to the individual will be suspended, pending the termination of employment and completion of a new retirement application.

After any such suspension of benefits and subsequent termination of employment, the participant will resume benefits under the payment option originally selected with respect to those benefits. If the individual has started a buyback of prior service during the first benefit payment period, the total paid toward the buyback will be subtracted from the new buyback figure. Benefits with respect to the prior service period less any remaining buyback will recommence upon termination of employment. The buyback will extend for a maximum of forty-eight (48) months less the total number of months during which the individual had already made a buyback. While subsequently employed after a separation from service, the individual will accrue creditable service, which, upon termination of employment and submission of a new retirement application in accordance with the plan rules, will be used to calculate a benefit with respect to that period of service in accordance with the provisions of this chapter.

For such subsequent period of service, benefits will also be calculated using the average final compensation with respect to that period of service. The benefits payable with respect to any employment period after a rehire shall be added to the benefits payable in accordance with a previous service period, provided that, in no event shall the participant’s total creditable service when added together for all service periods exceed twenty-nine (29) years (or, to the extent so limited for the purpose of the applicable formula, twenty-five (25) years) for purposes of 16 CSR 50-2.090, and benefits shall be determined on the basis that a participant forever ceases accruing creditable service for this purpose in the service period in which such participant first attains twenty-nine (29) years of creditable service. The new retirement application with respect to employment after a rehire shall specify the form of benefit and beneficiary with respect to any benefits payable in connection with such period of service, and the form and beneficiary may, but are not required to, differ from those elected with respect to benefits relating to a prior service period. Notwithstanding anything in the plan to the contrary, if a participant was receiving benefits in the form of the level income option and has such benefit payments suspended upon returning to employment before attaining age sixty-two (62) in accordance with this section, the remaining payments under the form shall resume at termination of employment in the monthly amount determined in accordance with 16 CSR 50- 2.035(1)(E) or (F) as though the participant were the age he or she had attained upon his/her return to employment.

(2) Rejoining the Plan. Notwithstanding the provisions of

section (1), a participant may work as a part-time or seasonal employee and continue to receive benefit payments. Such service as a part-time or seasonal employee shall not increase or change the participant’s benefit, unless the participant has an entry date, and again becomes an active participant in the plan. In such case, a participant shall not receive creditable service for any period of employment preceding his or her entry date unless i) the participant purchases such service in accordance with section 16 CSR 50-3.010(3) or ii) such creditable service was used in calculating the participant’s accrued benefit as of the date of his or her separation from service.

(3) Nonvested Participants. A participant who has a separation from service with less than eight (8) years of creditable service forfeits creditable service at the time of his or her separation from service. Accordingly, if such an individual is rehired as an employee, that individual is treated as a new employee for all purposes under the plan. However, such a rehired individual may be able to repurchase his or her forfeited creditable service under section 16 CSR 50-3.010(3). 29, 2000, effective March 30, 2001. Amended: Filed Feb. 24, 2005, effective Aug. 30, 2005. Amended: Filed Dec. 26, 2007, effective June 30, 2008. Amended: Filed June 4, 2010, effective Dec. 30, 2010.

16 CSR 50-2.120 Benefits Upon Participant’s Death {#sec-16-csr-50-2.120 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.120}

PURPOSE: This rule describes the benefits available to the beneficiaries of participants who die before receiving a retirement benefit.

(1) Lump Sum Death Benefit. A death benefit of ten thousand dollars ($10,000) and, in the case of an active participant who dies after December 31, 2002, and before becoming vested, an amount equal to the amount of the participant’s accumulated contributions standing to his or her credit in the fund shall be paid to the beneficiary of every active participant upon his or her death or, if the participant fails to designate a beneficiary, then to the participant’s surviving spouse or, if there is no spouse, then in equal shares to the participant’s surviving children. If there is neither a surviving spouse nor surviving children, then the benefit shall be paid to the active participant’s estate. Payment of any such amounts shall be subject to the terms and conditions herein.

(A) Designation of Beneficiary. Each participant may name a beneficiary on a form provided by the board and delivered to the board. Such designation may include more than one (1) person with one (1) or more secondary or contingent beneficiaries and shall be subject to change upon written request of such participant in the same manner as the original designation. A dissolution or annulment of a participant’s marriage subsequent to the date of designation of a beneficiary shall not revoke or otherwise affect such designation.

(B) If the participant executes a beneficiary designation form and lists more than one (1) beneficiary but fails to list the percentage of benefit that each beneficiary should receive, then the benefit shall be divided equally among the named beneficiaries.

(C) Any death benefit that may become payable in accordance with section (1), and any refund of a participant’s accumulated contributions in the case of an active participant who dies after December 31, 2002, and before becoming vested in accordance with section (1), shall be made after the receipt by the board or its designee of a notice of death from such participant’s employer or such other form of proof acceptable to the board.

Such death benefit and any refund, as applicable, shall be made in a single sum as soon as administratively feasible following receipt of the notice of death by the board or its designee. For purposes of this section, it shall not be administratively feasible for the board or its designee to disburse a death benefit or refund until the board or its designee also receives proper verification and reconciled contribution information from the employer.

(2) Spousal Death Benefit. If a participant dies before his or her annuity starting date but after completing eight (8) or more years of creditable service, the surviving spouse shall be entitled to survivorship benefits under the fifty percent (50%) annuity option as set forth in subsection 16 CSR 50-2.035(1)

(C). If the participant was age sixty-two (62) or older at death, the surviving spouse’s benefit shall begin to accrue on the first day of the month following the participant’s death. If the participant was under age sixty-two (62) at death, the surviving spouse’s benefits shall begin to accrue on the first day of the month following the date the participant would have attained age sixty-two (62) had the participant lived. Payment of the survivorship benefits shall not commence until all required paperwork has been submitted and processed. In the event that a delay in the submission or processing of paperwork or some other delay results in the first payment of survivorship benefits commencing after the month in which the survivorship benefits began to accrue, such survivorship benefits shall be retroactive to the date on which the survivorship benefits began to accrue. Alternatively, the surviving spouse may elect to receive the reduced actuarially equivalent benefit payable on the first day of any month following the date of the participant’s death and prior to the date the participant would have attained age sixty-two (62). Notwithstanding anything herein to the contrary, in the event that a participant dies after completing an application for benefits in accordance with 16 CSR 50-2.035 but before his or her annuity starting date, and the surviving spouse is the survivor annuitant under the form of benefit elected by the participant immediately before his or her death, the surviving spouse shall be entitled to the greater, but not both, of— (A) The survivorship benefits under the fifty percent (50%) annuity option as set forth in subsection 16 CSR 50-2.035(1)(C); or (B) Such benefit as would have been payable to the surviving spouse under the form of payment elected by the participant immediately before his or her death in accordance with 16 CSR 50-2.035. In no event shall an individual other than the surviving spouse be entitled to survivorship benefits under the form of benefit that may have been elected by the participant before his or her death in the event that the participant dies before his or her annuity starting date.

(3) No Benefits Payable to Beneficiary Who Intentionally Kills Participant. The board shall cease paying benefits to any survivor annuitant or beneficiary who is charged with the intentional killing of a participant without legal excuse or justification. A survivor annuitant or beneficiary who is convicted of such charge shall no longer be entitled to receive benefits. If the survivor annuitant or beneficiary is not convicted of such charge, the board shall resume payment of benefits and shall pay the survivor annuitant or beneficiary any benefits that were suspended pending resolution of such charge.

(4) The death benefit will only be extended to part-time and seasonal employees in months for which they receive pay.

(5) The designated beneficiary of a participant described in

section (6) below who dies without a surviving spouse after having earned at least eight (8) vested years of service, or, if the participant fails to designate a beneficiary, then such participant’s estate, shall be entitled to a refund of such participant’s contributions (in the case of a participant described in subsection (6)(A)) or only the participant’s contributions, if any, made during the participant’s subsequent employment (in the case of a participant described in subsection (6)(B)) after the receipt by the board or its designee of a notice of death from such participant’s employer, or such other form of proof acceptable to the board. Such refund shall be made to the beneficiary in a single sum as soon as administratively feasible following receipt of the notice of death by the board or its designee. For purposes of this section, it shall not be administratively feasible for the board or its designee to disburse a refund until the board or its designee also receives proper verification and reconciled contribution information from the employer.

(6) A participant will be entitled to a refund under section (5) above only if the participant meets the criteria set forth in

section (5) and meets either of the following criteria:

(A) He or she dies before his or her annuity starting date; or (B) He or she returns to service after a prior separation from service and after benefit payments under the plan had commenced relating to a prior period of service, provided that such participant described in this subsection dies before his or her annuity starting date relating to such subsequent period of service.

(7) In the case of a participant who dies while performing qualified military service (as defined in section 414(u) of the Code), the survivors of the participant are entitled to any additional benefits (other than benefit accruals relating to the period of qualified military service) provided under the plan had the participant resumed and then terminated employment on account of death. The foregoing shall be effective with respect to deaths occurring on or after January 1, 2007. Notwithstanding anything herein to the contrary, the plan shall be administered to comply with the Heroes Earnings Assistance and Tax Relief Act of 2008, to the extent required therein. 29, 2000, effective March 30, 2001. Amended: Filed Nov. 10, 2005, effective May 30, 2006. Amended: Filed Sept. 5, 2007, effective March 30, 2008. Amended: Filed Sept. 8, 2008, effective March 30, 2009. Amended: Filed Jan. 25, 2010, effective July 30, 2010.

Amended: Filed Sept. 5, 2012, effective March 30, 2013. Amended:

Filed Oct. 15, 2025, effective April 30, 2026.

16 CSR 50-2.130 Direct Rollover Option {#sec-16-csr-50-2.130 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.130}

PURPOSE: This rule describes the direct rollover option authorized by section 50.1260, RSMo.

(1) A distributee may elect to have an eligible rollover distribution paid directly to a single eligible retirement plan specified by the distributee. However, this election may not be made if the total eligible rollover distributions paid to the distributee will be less than two hundred dollars ($200).

(2) A distributee may elect to divide an eligible rollover distribution so that part is paid directly to an eligible retirement plan and part is paid to the distributee. However, the part paid directly to the eligible retirement plan must total at least five hundred dollars ($500).

(3) A distributee will be provided with an initial notice in compliance with the rules of Internal Revenue Code (Code)

section 402(f), advising the distributee that there will be withheld an amount equal to twenty percent (20%) (or such other amount as may from time to time be prescribed by the Code or the Secretary of Treasury or his or her designate) on any eligible rollover distribution that is not transferred directly to an eligible retirement plan. In general, payment to a distributee shall begin no sooner than thirty (30) days after the initial notice is given. However, payment may be made sooner if the notice clearly informs the distributee of the right to a period of at least thirty (30) days to consider the decision of whether or not to make a direct rollover, and the distributee, after receiving the notice, makes an affirmative election to either receive an immediate distribution or directly roll over the eligible rollover distribution to an eligible retirement plan.

If, however, the distributee fails to make any such affirmative election within thirty (30) days after the initial notice is given, the distributee will be provided with a second notice, affording the distributee with an additional opportunity to make an affirmative election. If the distributee fails to make an affirmative election within the thirty (30)-day period after the second notice is given to either receive an immediate distribution or directly roll over the eligible rollover distribution to an eligible retirement plan, the distributee will be treated as having made an affirmative election to receive an immediate distribution, and, accordingly, the eligible rollover distribution (less the twenty percent (20%) required to be withheld) will be paid to the distributee immediately after such thirty (30)-day period expires.

(4) For purposes of this regulation, the following terms have the meanings set forth below:

(A) An “eligible rollover distribution” is any distribution or withdrawal payable under the terms of this plan to a participant or a participant’s beneficiary, which is described in Code section 402(c)(4). In general, this term includes any singlesum distribution, and any distribution which is one in a series of substantially equal periodic payments made over a period of less than ten (10) years, and is less than the distributee’s life expectancy. However, an eligible rollover distribution does not include the portion of any distribution that constitutes a minimum required distribution under Code section 401(a)

(9). A portion of a distribution shall not fail to be an eligible rollover distribution merely because the portion consists of after-tax employee contributions which are not includible in gross income. However, effective January 1, 2007, such portion may be paid only to an individual retirement account or annuity described in section 408(a) or (b) of the Code, or to a qualified trust, or to an annuity contract described in section 403(b) of the Code, if such trust or contract separately accounts for amounts so transferred (and interest thereon), including separately accounting for the portion of the distribution which is includible in gross income and the portion of such distribution which is not so includible.

(B) “Eligible retirement plan” means:

1. An individual retirement account described in Code

section 408(a);

2. An individual retirement annuity described in Code

section 408(b);

3. An annuity plan described in Code section 403(a);

4. An annuity contract described in Code section 403(b);

5. An eligible plan under Code section 457(b) which is maintained by an eligible employer described in Code section 457(e)(1)(A);

6. A qualified trust described in Code section 401(a), but only if the terms of the plan permit the acceptance of rollover distributions; and 7. Effective January 1, 2008, a Roth IRA described under Code section 408A, to the extent permitted by applicable law.

(C) “Distributee” means a participant or the spouse of a deceased participant. Effective January 1, 2007, a participant’s designated non-spouse beneficiary may be a distributee but only with respect to an eligible retirement plan described in paragraphs (4)(B)1. and 2. above. 29, 2000, effective March 30, 2001. Amended: Filed July 6, 2001, effective Jan. 30, 2002. Amended: Filed Nov. 10, 2005, effective May 30, 2006. Amended: Filed Jan. 25, 2010, effective July 30, 2010.

16 CSR 50-2.140 Cost-of-Living Adjustment {#sec-16-csr-50-2.140 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.140}

PURPOSE: This rule describes the eligibility and amount of any cost-of-living adjustment.

(1) Eligibility for Annual Cost-of-Living Adjustment. To be eligible to receive any cost-of-living adjustment (COLA), adopted by the board pursuant to section 50.1070, RSMo, a retired participant must meet the following criteria:

(A) Is presently receiving an annuity, even if the annuity is payable in accordance with the prior plan, and has been receiving such annuity since at least July 1 of the previous year; and (B) Has not waived his or her right to receive the COLA increase.

(2) The amount of the COLA increase for a year shall be determined by the board in the first calendar quarter of each year, based on the excess of the consumer price index for the preceding calendar year over the consumer price index for the calendar year immediately prior thereto. Notwithstanding the preceding sentence, this automatic increase shall not exceed one percent (1%) per year. The total increase in the amount of benefits received pursuant to the provisions of this section shall not exceed fifty percent (50%) of the participant’s accrued benefit determined as of his or her most recent separation from service.

(3) Any COLA approved by the board will be payable to eligible retirees monthly, including those who retired under the terms of the prior plan, commencing on July 1 of any given year, following the board’s determination of the appropriate increase. The application of any COLA with regard to retired and rehired members is shown in Table 1 to 16 CSR 50-2.150. 29, 2000, effective March 30, 2001. Amended: Filed June 29, 2017, effective Dec. 30, 2017.

16 CSR 50-2.150 Transition Rules and Effective Date {#sec-16-csr-50-2.150 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.150}

PURPOSE: This rule sets forth the effective date of the rules of this

chapter and describes the classes of participants to whom the 1999 legislative changes to the plan apply.

(1) Classes of Participants Affected by Amendment. The following matrix, which is shown in Table 1 and incorporated by reference herein, sets forth different classes of participants who are affected by the amendments to sections 50.1000 to 50.1300, RSMo, which became effective January 1, 2000.

(2) USERRA. A participant who incurs a separation from service before January 1, 2000, on account of his or her stint in a uniformed service shall be treated as eligible for benefits determined under the new plan formula that is effective January 1, 2000, if such treatment would be required under the provisions of the Uniformed Services Employment and Reemployment Rights Act of 1994.

(3) Consequences of Treatment as a Former Employee. To the extent a participant is treated as a former employee under this

section:

(A) Creditable service shall be determined in accordance with the provisions of the prior plan; and (B) The participant’s retirement benefit shall be determined in accordance with the benefit formula set forth in the prior (4) Continued Application of Forfeiture Rules. Nothing in this section shall reinstate amounts previously forfeited in accordance with section 50.1140, RSMo. Accordingly, a participant who had a separation from service before January 1, 2000, but was not vested in his or her accrued benefit before January 1, 2000, shall be treated as a new employee.

History

• AUTHORITY: section 50.1032, RSMo Supp. 1999. Original rule filed Sept. 29, 2000, effective March 30, 2001.

16 CSR 50-2.160 Administration of Fund {#sec-16-csr-50-2.160 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-2.160}

PURPOSE: This rule sets forth general rules regarding the administration of the plan.

(1) Plan Administration. The board shall have sole discretionary responsibility for the operation, interpretation, and administration of the plan and for determining eligibility for plan benefits. Any action taken on any matter within the discretion of the board shall be final, conclusive, and binding on all parties. In order to discharge its duties hereunder, the board shall have the power and authority to delegate ministerial duties and to employ such outside professionals as may be required for prudent administration of the plan.

The board shall also have authority to enter into agreements as may be necessary to implement this plan. Any individual member of the board who is otherwise eligible may participate in the plan, but shall not be entitled to make decisions solely with respect to his or her own participation and benefits under the plan.

(2) To implement the plan, the board shall enter into a trust agreement, so that plan funds shall be segregated from an employer’s own assets and held in trust by the trustee for the exclusive benefit of participants and their beneficiaries. Any or all benefits that may accrue to any participant or beneficiary under this plan shall be subject to the terms and conditions of said trust agreement. Except as provided in section (5), it shall be impossible under any circumstances at any time for any part of the corpus or income of the trust fund to be used for, or diverted to purposes other than the exclusive benefit of participants and their beneficiaries and paying administrative expenses of the plan or to revert to or inure to the benefit of an employer, except as otherwise permitted or required by law.

(3) Plan Expenses. All expenses of plan administration, including (by way of illustration and not limitation) those incurred by the board and the fees of the trustee shall be paid from the trust fund. Notwithstanding the foregoing, expenses incurred in connection with a distribution of benefits (including without limitation, a refund of contributions) may be allocated to and charged against the participant’s interest in the plan.

(4) Claims for Benefits. A claim for a benefit under this plan shall be reviewed by the board (or by its designee) in accordance with the procedure outlined in 16 CSR 50-2.035.

An appeal of an adverse claim decision shall be processed in accordance with 16 CSR 50-1.020.

(5) Facility of Payments. If any participant shall be physically, mentally, or legally incapable of receiving or acknowledging receipt of any payment under the plan to which he or she is entitled, the board, upon the receipt of satisfactory evidence of his or her incapacity and satisfactory evidence that another person or institution is maintaining him/her and that no guardian or committee has been appointed for him/her, may cause any payment otherwise payable to him/her to be made to such person or institution so maintaining him/her.

(6) In the event that a person required to provide notice under the plan claims to have mailed or otherwise sent such notice, but the notice was not received by the board or other intended recipient, the board may, in its discretion, conduct an investigation into the facts and circumstances to determine whether notice was in fact properly sent. In the event that the board determines that such notice was properly sent, even if not received, the board may, in its sole discretion, deem such notice properly given in accordance with the plan based on the facts and circumstances.

(7) With respect to any individual who becomes a participant on or after January 1, 2006, the county clerk shall provide the board or its designee with a copy of the Form I-9 with respect to such participant, or such other information as the board may designate as appropriate, including, for example, such participant’s driver’s license, Social Security card, and/or birth certificate, upon such participant’s entry date or at such other time and in such manner as may be prescribed by the board or its designee.

(8) Upon termination or partial termination of the plan, a participant’s interest under the plan as of such date shall become fully vested to the extent funded. 29, 2000, effective March 30, 2001. Amended: Filed Nov. 10, 2005, effective May 30, 2006. Amended: Filed Feb. 21, 2006, effective Sept. 30, 2006. Amended: Filed Dec. 19, 2011, effective July 30, 2012.

Chapter 3 Creditable Service

16 CSR 50-3.030 Buyback of Prior Creditable Service Following Opt-Out by Member {#sec-16-csr-50-3.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-3.030}

16 CSR 50-3.040 Buyback of Prior Creditable Service Earned Before Creation of {#sec-16-csr-50-3.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-3.040}

16 CSR 50-3.050 Buyback of Prior Creditable Service Following Forfeiture of Creditable {#sec-16-csr-50-3.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-3.050}

16 CSR 50-3.080 Changes in Buyback When a Retiree Returns to Employment with the Fund {#sec-16-csr-50-3.080 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-3.080}

16 CSR 50-3.010 Creditable Service {#sec-16-csr-50-3.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-3.010}

PURPOSE: This rule describes what constitutes creditable service under the plan, and describes how such service may be purchased.

(1) General Rule. Creditable service means a participant’s period of employment as an employee, including the participant’s prior service, except as provided in section (2). In addition, absences for sickness and injury of less than twelve (12) months shall be counted as creditable service. For this purpose, a participant will be deemed to be absent for sickness and injury only to the extent certified by the county clerk on a form provided by the board or its designee to be on an approved leave of absence for medical reasons under the written policies of an employer. Any periods of service in a uniformed service (as defined in section 414(u) of the Internal Revenue Code (Code)) shall be included in creditable service to the extent required by the Uniformed Services Employment and Reemployment Rights Act of 1994. A participant (other than a part-time or seasonal employee) shall receive credit for one-twelfth (1/12) of a year for each month in which the participant earns an hour of service. Elective or appointive county officials receive one (1) year of service for each year in office. A person may not earn more than one (1) year of creditable service in any plan year.

(2) Excluded Service. Unless the participant purchases such service in accordance with section (3), a participant’s creditable service shall not include— (A) A period of employment during which the participant opted out of the plan, and any prior service excluded under the terms of the prior plan as a result of the opt-out;

(B) Prior service by a former employee, unless purchased in accordance with the terms of the prior plan or unless purchased by a special consultant as provided for in section 50.1090.2, RSMo, and in 16 CSR 50-3.060;

(C) Service prior to a separation from service, if the participant was not vested at the time of the separation from service;

(D) If the participant is a part-time or seasonal employee, service prior to the participant’s entry date, unless the participant purchases service (up to a maximum of one (1) year) pursuant to section (3) of this regulation;

(E) Service after a participant’s entry date, if the required contribution, determined in accordance with 16 CSR 50-2.020, is not withheld from the participant’s pay or otherwise paid by the county for any reason; or (F) A participant’s stint in a uniformed service (within the meaning of section 414(u) of the Code), if the participant was not a member of Local Government Employees’ Retirement System (LAGERS) before such stint or if the participant was a member of LAGERS and was hired or rehired by a county on or after February 25, 2002, before such stint.

(3) Purchase of Service. A participant described in subsections (2)(A), (2)(B), (2)(D), (2)(E), or (2)(F) may purchase his or her service excluded under such paragraphs by notifying the board, in writing, of his or her election to buy back such service within sixty (60) days following the date the employee becomes a plan participant. A participant described in subsection (2)(C) who purchases excluded service as described in the preceding sentence will become vested in his or her accrued benefit only if the participant completes eight (8) years of uninterrupted creditable service after his or her return to county employment.

The written election shall include a statement indicating the portion of the excluded service he or she elects to purchase.

If a participant makes a request in accordance with this

section to purchase service, the board, or its designee, will calculate the cost of buying back the service including interest and penalties provided by statute. The participant shall be notified of the cost to buy back service. After receiving this notice, the participant may elect to buy back service either through a lump-sum payment due at the time of the election or a payroll deduction beginning with the first pay period after the participant makes the election. The participant may request that the payroll deduction be made in equal monthly installments over a period not to exceed the period of prior service being purchased or four (4) years, whichever is shorter.

If the participant elects to buy back excluded service through an installment plan of payroll deductions and either dies or separates from service prior to completing the installment plan, then the participant or his or her spouse may pay the remaining amount due under the installment plan within sixty (60) days following the participant’s death or separation from service in a manner acceptable to the board or its designee.

If such payment is not made, the participant shall not receive credit towards his or her retirement benefits for any unpaid portion of the service which is the subject of the installment plan.

(4) Part-Time and Seasonal Employees.

(A) Part-Time and Seasonal Employees Working One Thousand (1,000) Hours or More. If a part-time or seasonal employee works one thousand (1,000) hours of service or more in a plan year, he or she will receive the lesser of one (1) full year (or twelve (12) months) or the actual number of months worked as creditable service. For this purpose, a part-time or seasonal employee will be considered to have worked a month if the part-time or seasonal employee worked any portion of such month for an employer.

(B) Part-Time and Seasonal Employees Working Less Than One Thousand (1,000) Hours. If a part-time or seasonal employee works less than one thousand (1,000) hours of service in a plan year, his or her creditable service shall be calculated by dividing the total number of hours worked by ninety-one (91) to arrive at the number of months of creditable service.

This number shall be rounded to the nearest whole number of months. Notwithstanding the foregoing, in no event shall a

part-time or seasonal employee receive more months of creditable service than the actual number of months worked.

(5) A former employee may elect to purchase his or her service excluded under subsections (2)(A), (2)(B), (2)(D), (2)(E), and/or (2)

(F) at any time, whether before or after attaining age sixty-two (62), but before such person begins receiving benefits under the plan, to the extent and in the manner prescribed by the board, in order to have such service transferred and credited under the Missouri State Employees’ Retirement System, sections 104.320, RSMo, et seq. (MOSERS) or under the Missouri Department of Transportation and Highway Patrol Employees’ Retirement System (f/k/a the Highways and Transportation Employees and Highway Patrol Retirement System), sections 104.010, RSMo, et seq. (MDTHPERS), to the extent provided under and otherwise in accordance with the rules of such system. Such election shall be made in writing to the board at such time as the person desires to transfer such service to MOSERS or MDTHPERS, in accordance with applicable law and regulations, but in no (3/31/26) Denny Hoskins RETIREMENT FUND 16 CSR 50-3—RETIREMENT SYSTEMS event after the date on which such person begins receiving benefits under the plan. The written election shall include a statement indicating the portion of the excluded service he or she elects to purchase. If a former employee makes a request in accordance with this section to purchase service, the board, or its designee, will calculate the cost (if any) of buying back the service, and any required payment shall be made in accordance with rules established by the board. The board may, in its discretion, permit a participant to purchase such service in the form of a direct rollover from another plan. The board may, in its discretion, deny the election and prohibit the purchase and transfer of service as described in this section (5) for any reason the board deems appropriate, including, without limitation, in the event the board or the plan’s actuary determines that any purchase and transfer of service hereunder would create an actuarial loss to the plan.

Amended: Filed Aug. 30, 2010, effective June 30, 2011. Amended:

Filed Dec. 19, 2011, effective July 30, 2012. Amended: Filed Oct. 15, 2025, effective April 30, 2026.

History

• AUTHORITY: section 50.1032, RSMo 2016. Original rule filed Oct. 11, 1995, effective May 30, 1996. Rescinded and readopted: Filed Sept. 29, 2000, effective March 30, 2001. Amended: Filed Dec. 10, 2002, effective June 30, 2003. Amended: Filed Feb. 21, 2006, effective Sept. 30, 2006. Amended: Filed Dec. 22, 2008, effective July 30, 2009. Amended: Filed June 4, 2010, effective Dec. 30, 2010.

16 CSR 50-3.020 Purchase of Prior Creditable Service {#sec-16-csr-50-3.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-3.020}

16 CSR 50-3.030 Buyback of Prior Creditable Service Following Opt-Out by Member {#sec-16-csr-50-3.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-3.030}

16 CSR 50-3.040 Buyback of Prior Creditable Service Earned Before Creation of Retirement System {#sec-16-csr-50-3.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-3.040}

16 CSR 50-3.050 Buyback of Prior Creditable Service Following Forfeiture of Creditable Service Oct. 11, 1995, effective May 30, 1996. Amended: Filed Sept. 17, 1998, effective March 30, 1999. Rescinded: Filed Sept. 29, 2000, effective {#sec-16-csr-50-3.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-3.050}

16 CSR 50-3.060 Buyback by a Special Consultant to the Board {#sec-16-csr-50-3.060 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-3.060}

PURPOSE: This rule clarifies the process by which certain former county employees may purchase prior service as prior creditable service.

(1) Former county employees who were employed between January 1, 1990 and August 27, 1994, and who worked for an employer for at least eight (8) years may apply to the board to serve as a special consultant on the problems of retirement.

Calculation of the amount required to purchase the prior service shall be in accordance with applicable statutes. The former employee must submit at least fifty percent (50%) of the purchase price with his or her application to serve as a special consultant. If the former employee submits less than one hundred percent (100%) of the purchase price with his or her application, then the remainder of the purchase price shall be deducted from the consultant’s retirement benefits in equal monthly installments as agreed by the board and the consultant. Such payments shall not extend over more than four (4) years.

History

• AUTHORITY: section 50.1032, RSMo Supp. 1999. Original rule filed Oct. 11, 1995, effective May 30, 1996. Amended: Filed Nov. 26, 1996, effective June 30, 1997. Amended: Filed Sept. 17, 1998, effective March 30, 1999. Amended: Filed Sept. 29, 2000, effective

16 CSR 50-3.070 Refund of Buybacks {#sec-16-csr-50-3.070 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-3.070}

PURPOSE: This rule clarifies the process by which certain former county employees may obtain a refund of their buyback payment.

(1) Former county employees who have tendered their fifty percent (50%) buyback to the County Employees’ Retirement Fund (CERF) as provided in 16 CSR 50-3.060, but have not received a benefit, may request a refund of their buyback. To receive a refund, the former county employee must submit a written request to the plan administrator of CERF. Upon executing the refund request, the former county employee will forfeit the spousal survivorship benefit.

(2) A former county employee who receives a refund of his or her buyback may reapply to serve as a special consultant in the future.

History

• AUTHORITY: section 50.1032, RSMo Supp. 1999. Original rule filed Nov. 26, 1996, effective June 30, 1997. Amended: Filed Sept. 17, 1998, effective March 30, 1999. Amended: Filed Sept. 29, 2000,

16 CSR 50-3.080 Changes in Buyback When a Retiree Returns to Employment with the County July 29, 1997, effective Jan. 30, 1998. Amended: Filed Sept. 17, 1998, effective March 30, 1999. Rescinded: Filed Sept. 29, 2000, effective {#sec-16-csr-50-3.080 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-3.080}

16 CSR 50-3.090 Early Buyback of Prior Creditable Service Sept. 17, 1998, effective March 30, 1999. Rescinded: Filed Sept. 29, 2000, effective March 30, 2001. {#sec-16-csr-50-3.090 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-3.090}

Chapter 10 County Employees' Defined Contribution Plan

16 CSR 50-10.010 Definitions {#sec-16-csr-50-10.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-10.010}

PURPOSE: This rule provides the definitions needed to describe the terms of the defined contribution plan authorized by sections 50.1210 to 50.1260, RSMo.

(1) Whenever used in this Chapter 10, the following terms shall have the meanings as set forth in this rule 16 CSR 50-10.010 unless a different meaning is clearly required by the context:

(A) Account means the individual bookkeeping account maintained for each Participant that represents his or her total proportionate interest in the Trust Fund and shall include the following subaccounts of the Participant: seed account, Board matching account, Employer matching account, and rollover account.

(B) Beneficiary means the person, persons, or legal entity entitled to receive benefits under this Plan which become payable in the event of the Participant’s death.

(C) Board means the Board of Directors of the County Employees’ Retirement Fund.

(D) Code means the Internal Revenue Code of 1986, as amended, and includes any regulations thereunder.

(E) Compensation means all salary and other compensation paid by an Employer to a county employee for personal services rendered as a county employee, as shown on the Employee’s Form W-2, plus amounts paid by an Employer but excluded from W-2 compensation by reason of Code sections 125, 402(g)(3), 414(h)(2), or 457, but not including travel and mileage reimbursement, and not including compensation in excess of the limit imposed by section 401(a)(17) of the Code.

Effective January 1, 2009, in accordance with section 414(u)

(12) of the Code, compensation shall include any differential wage payment (within the meaning of section 3401(h)(2) of the Code) made by the Employer to an individual who does not currently perform services for the Employer by reason of qualified military service (within the meaning of section 414(u)(5) of the Code) to the extent those payments do not exceed the amounts the individual would have received if the individual had continued to perform services for the Employer. Notwithstanding the foregoing, compensation shall only include amounts paid during an employee’s employment, except as provided in the remainder of this paragraph. To the extent that the following amounts are otherwise included in the definition of compensation and are paid no later than the date which is two and one-half (2 ½) months after termination of employment, or, if later, the end of the plan year in which such termination occurs, such amounts paid after an employee’s termination of employment shall be deemed compensation: regular pay, including compensation for services during regular working hours, overtime, shift differential, commissions, bonuses, or other similar payments; and payment for unused accrued sick, vacation, or other leave, but only if the employee would have been able to use the leave if employment had continued. The exclusions provided for in the first sentence of this paragraph with respect to post-employment payments shall not apply to payments to an individual who does not currently perform services for the Employer by reason of qualified military service, to the extent such payments do not exceed the compensation such individual would have received from the Employer if he or she had continued to perform services for the Employer.

(F) Employee means any person, an elective or appointive county official, or employee regularly employed by a county who is under the direct control and supervision of a county or an elected or appointed county official and who is subject to continued employment, promotion, salary review or termination by a county or an elected or appointed county official and who is compensated directly from county funds and whose position requires the actual performance of duties during not less than one thousand (1,000) hours per calendar year, except county prosecuting attorneys covered under sections 56.800–56.840, RSMo, circuit clerks and deputy circuit clerks covered under the Missouri State Retirement System, and county sheriffs covered under sections 57.949–57.997, RSMo, and employees who received some compensation from the county but who are subject to hiring, supervision, promotion, or termination by an entity other than the county such as an extension council or the circuit court.

(G) Employer means each county in the state, except any city not within a county and counties of the first classification with a charter form of government.

(H) 457 Plan means the County Employees’ Deferred Compensation Plan described in 16 CSR 50-20.010 et seq.

(I) Hardship means an immediate and heavy financial need of the Participant resulting from— 1. Expenses for medical care described in Code section 213(d), previously incurred by the Participant, the Participant’s spouse, or any dependents of the Participant (as defined in Code section 152) or necessary for these persons to obtain medical care described in Code section 213(d));

2. Costs directly related to the purchase of a principal residence for the Participant (excluding mortgage payments);

3. Payment of tuition and related educational fees for the next twelve (12) months of postsecondary education for the Participant, or the Participant’s spouse, children, or dependents (as described in Code section 152); or 4. Payments necessary to prevent the eviction of the Participant from the Participant’s principal residence or foreclosure on the mortgage on that residence. Payment may not be made in the event that the Hardship is or may be relieved through reimbursement or compensation by insurance or otherwise, by liquidation of the Participant’s assets, to the extent the liquidation of such assets would not itself cause severe financial hardship, or by cessation of deferrals under the 457 Plan.

(J) Hour of Service means each hour for which an Employee is paid, or entitled to payment, for the performance of duties for the Employer, or each hour for which an Employee is otherwise credited during an absence for sickness and injury of less than twelve (12) months to the extent so certified on a form provided by the board or its designee to be on an approved leave of absence for medical reasons under the written policies of an Employer, or as required by the Family and Medical Leave Act of 1993, by the Uniformed Services Employment and Reemployment Rights Act of 1994, or other applicable law.

(K) Investment Manager means any individual or entity described in 16 CSR 50-10.080 who is designated by the Board as having the power to manage, acquire, or dispose of any asset of the Plan in accordance with the provisions of the Plan.

(L) Investment Option means one (1) of the options established by the Board, in which amounts contributed to a Participant’s Account may be invested at the Participant’s discretion. There is no limit on the type of investment that the Board may designate as an option.

(M) LAGERS means the Local Government Employees’ Retirement System presently codified at sections 70.600 to 70.755, RSMo.

(N) Participant means an Employee or former Employee who has joined the Plan in accordance with rule 16 CSR 50-10.020 and who retains his or her Account under the Plan.

(O) Plan means the County Employees’ Defined Contribution Plan as set forth in this Chapter 10 and sections 50.1210 to 50.1260, RSMo.

(P) Plan Year means the calendar year.

(Q) Separation from Service means the severance of a Participant’s employment with an Employer for any reason, including retirement or disability.

(R) Trust Fund means the County Employees’ Retirement Fund.

(S) Trustee means the entity, or individuals, or committee that is responsible for holding and managing the Trust Fund.

(T) Year of Service means the amount of an Employee’s employment as a county employee used to determine the Employee’s vested interest in his or her Board matching account and Employer matching account as described in 16 CSR 50-10.070.

Amended: Filed Dec. 20, 2010, effective June 30, 2011. *Original authority: 50.1000, RSMo 1994, amended 1998, 1999, 2001 and 50.1210– 50.1260, see Missouri Revised Statutes 2000 and Supp. 2010.

History

• AUTHORITY: section 50.1000, RSMo Supp. 2010 and sections 50.1210–50.1260, RSMo 2000 and Supp. 2010. Original rule filed May 9, 2000, effective Jan. 30, 2001. Amended: Filed April 25, 2002, effective Nov. 30, 2002. Amended: Filed Dec. 22, 2008, effective July 30, 2009. Amended: Filed Jan. 25, 2010, effective July 30, 2010.

16 CSR 50-10.020 Participation {#sec-16-csr-50-10.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-10.020}

PURPOSE: This rule defines the class of employees who may become participants in the defined contribution plan.

On and after January 1, 2000, as an incident to employment or continued employment, each Employee shall become a Participant in the Plan upon the later of i) January 1, 2000 or ii) the date the Employee becomes a member of the pension fund described in 50.1000 to 50.1200, RSMo.

History

• AUTHORITY: sections 50.1000 and 50.1210, RSMo Supp. 1999. Original rule filed May 9, 2000, effective Jan. 30, 2001. Original authority: 50.1000, RSMo 1994, amended 1998, 1999 and 50.1210, RSMo 1999.

16 CSR 50-10.030 Contributions {#sec-16-csr-50-10.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-10.030}

PURPOSE: This rule describes the contributions that may be made to the defined contribution plan, the allocation of those contributions to participants, the source of these contributions, and limitations on the contributions.

PUBLISHER’S NOTE: The secretary of state has determined that the publication of the entire text of the material which is incorporated by reference as a portion of this rule would be unduly cumbersome or expensive. This material as incorporated by reference in this

rule shall be maintained by the agency at its headquarters and shall be made available to the public for inspection and copying at no more than the actual cost of reproduction. This note applies only to the reference material. The entire text of the rule is printed here.

(1) Seed Contribution. Each Employee who is not a member of Local Government Employees’ Retirement System (LAGERS) shall make a contribution of seven-tenths of one percent (0.7%) of his or her Compensation to his or her seed account. This contribution shall be made by payroll deduction. Contributions shall commence immediately upon the date the individual becomes an Employee (or January 1, 2000, if later). The seed contribution shall be designated as an employee “pick-up” contribution, as described in section 414(h)(2) of the Code. A Participant may not waive this contribution requirement by opting out of the Plan.

(2) Board Matching Contribution. The Board, in its sole discretion, shall determine if it will make Board matching contributions for a Plan Year and the aggregate amount of the contribution. Such determination may be made during or after the close of the Plan Year for which the contribution is made. Each Qualified Participant (as defined in section (3) below) who makes contributions to the 457 Plan during the Plan Year for which the Board matching contribution is made shall be eligible to receive an allocation of this Board matching contribution. Generally, the Board shall allocate Board matching contributions pro rata to the Qualified Participant’s Board matching account, on the basis of a Qualified Participant’s contributions to the 457 Plan. However, the Board shall follow these rules in making this allocation— (A) Contribution allocation to a Qualified Participant shall equal the least of: i) three percent (3%) of such member’s Compensation for the Plan Year, ii) fifty percent (50%) of such member’s contributions to the 457 Plan, or iii) the matching percentage designated by the Board for the Plan Year, multiplied by the Qualified Participant’s contributions to the 457 Plan for the Plan Year.

(B) If a Board matching contribution is made for a Plan Year, it shall be allocated to the Participants’ Board matching account as soon as administratively feasible after the close of the Plan Year without regard to any earnings or losses from the close of the Plan Year until the date such allocation is made.

(C) Each Qualified Participant’s Employer shall submit information and records to the Board with respect to the amount of such Qualified Participant’s contributions to the 457 Plan for a Plan Year no later than February 28 following the close of such Plan Year. The amount of Board matching contributions to any Qualified Participant’s Board matching account for a Plan Year shall be based upon such information and records and shall not be adjusted upward if the information or records submitted by the Qualified Participant’s Employer subsequently are shown to be incomplete or inaccurate, or if additional 457 Plan contributions are subsequently deposited by the Qualified Participant’s Employer for such Plan Year; provided, however, the Board will be entitled to recover (either by reducing the Qualified Participant’s Board matching account balance or, in the event such balance has been distributed, directly from the Qualified Participant) any amounts overcredited to the Qualified Participant’s Board matching account (and earnings thereon) if a Qualified Participant’s Employer has filed inaccurate records or information regarding the amount of a Qualified Participant’s contributions to the 457 Plan.

(3) A Participant is a “Qualified Participant” for a Plan Year, if he or she is employed by an Employer and— (A) Has earned one thousand (1,000) Hours of Service during the Plan Year;

(B) Dies during the Plan Year; or (C) Retires during the Plan Year. “Retirement,” for this

purpose, means termination of employment after attainment of age sixty-two (62) after having become fully vested in accordance with rule 16 CSR 50-10.070.

(4) Source of Board Matching Contributions. The source of Board matching contributions (if made) shall be the funds described in sections 50.1020, 50.1190, and 50.1200, RSMo. Such funds shall be held in a separate trust (which shall be exempt from federal income tax in accordance with section 115 of the Code) until the Board determines whether all such funds must be contributed to the pension plan described in sections 50.1000 to 50.1200, RSMo, to maintain the actuarial sufficiency of such plan or whether a portion of these funds may be contributed to the Plan described in this Chapter 10.

(5) Employer Matching Contributions. Each Employer, in its sole discretion, shall determine if it will make Employer matching contributions for any Plan Year beginning after December 31, 2001.

(A) An Employer may elect, before or as soon as possible after the beginning of each Plan Year, to make Employer matching contributions for the Plan Year by transmitting minutes of the meeting of the county commission or other governing body at which Employer matching contributions are authorized for such Plan Year to the Board within thirty (30) days of such meeting. Any such election shall not apply to subsequent Plan Years.

(B) The election made by any Employer under subsection (5)

(A) shall set forth the rate, method, or rules to be used by the Employer for making Employer matching contributions for the Plan Year.

1. If the Employer’s election is made after the beginning of the Plan Year, it shall specify whether retroactive Employer matching contributions shall be made with respect to contributions made to the 457 Plan prior to such election.

2. The rate, method, or rules for making Employer matching contributions specified in the Employer’s election may not be changed during the Plan Year; provided that the Employer may at any time during the Plan Year, by notifying the Board, prospectively terminate Employer matching contributions otherwise allocable with respect to contributions made to the 457 Plan after the date of such notice. An Employer which terminates Employer matching contributions for any Plan Year may elect to make Employer matching contributions for any subsequent Plan Year.

(C) Each Qualified Participant (as defined in section (3) above) who is employed by an Employer and makes contributions to the 457 Plan during a Plan Year for which such Employer has elected to make Employer matching contributions shall be eligible to receive an allocation of such Employer matching contributions.

(D) If Employer matching contributions are made for a Plan Year by any Employer, such contributions shall be sent by such Employer directly to the Trustee no later than the end of the first quarter of the following Plan Year, and shall be allocated to the Employer matching account of each Qualified Participant eligible to receive an allocation of such Employer matching contributions as soon as administratively feasible thereafter.

(6) Rollover Contributions. The Plan shall accept a cash rollover contribution (within the meaning of the first sentence of Code section 402(c)(2) and Code sections 403(b)(8) (excluding after-tax employee contributions) and 408(d)(3)(A), including optional direct transfers under Code section 401(a)(31)) on behalf of a Participant, from any plan qualified under Code

section 401(a), an annuity contract described in Code section 403(b), and any individual retirement account meeting the requirements of Code section 408(d)(3)(A)(ii). The Board (or its designee) may require a Participant to submit evidence that all of a contemplated contribution constitutes proceeds of an “eligible rollover distribution” (as described in Code section 402(c)(4)) or a “rollover contribution” (as described in Code

section 408(d)(3)(A)(ii)) before allowing the Participant to make a contribution under this section.

(7) 415 Limitation. As of the close of a Plan Year, the Board shall determine whether contributions to the Plan have been made, which exceed the limitations of Code section 415(c). Such Code

section is incorporated by reference and the Plan will at all times comply with the final regulations under Code section 415. All terms and provisions of section 415 of the Internal Revenue Code of 1986, as amended 2012, are incorporated herein by reference. Publisher: Thomson Reuters/RIA, 195 Broadway, New York, NY 10007. This rule does not incorporate any later amendments or additions to Code section 415. The Board shall use compensation within the meaning of Code

section 415(c)(3) (i.e., amounts reported in Box 1 of Form W-2, plus amounts that would have been received and includible in gross income but for an election under Code section 125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b)), but not in excess of two hundred thirty thousand dollars ($230,000)

(as adjusted in accordance with section 401(a)(17)(B) of the Code) for any Plan Year, limitation year, or calendar year, as applicable, in making this determination. Such remuneration shall not include any severance pay, whether paid before or after an Employee’s termination of employment. In addition, such amount shall not include other compensation paid after an individual’s termination of employment; provided that, to the extent that the following amounts are otherwise included in the definition of remuneration and are paid no later than the date which is two and one-half (2 1/2) months after termination of employment, or, if later, the end of the limitation year in which such termination occurs, such amounts paid after an Employee’s termination of employment shall be deemed remuneration: i) regular pay, including compensation for services during regular working hours, overtime, shift differential, commissions, bonuses, or other similar payments; and ii) payment for unused accrued sick, vacation, or other leave, but only if the Employee would have been able to use the leave if employment had continued, and payment received pursuant to a nonqualified, unfunded deferred compensation plan sponsored by the Employer, but only if the Employee would have received the payment at the same time if employment had continued and only to the extent the payment is includible in the Employee’s gross income.

The exclusions provided for in this paragraph with respect to post-employment payments shall not apply to payments to an individual who does not currently perform services for the Employer by reason of qualified military service, to the extent such payments do not exceed the compensation such individual would have received from the Employer if he or she had continued to perform services for the Employer. Effective for limitation years beginning before July 1, 2007, if, as a result of the allocation for forfeitures or a reasonable error in estimating a Participant’s annual compensation, the annual addition to a Participant’s Account exceeds the maximum permitted, i) Board matching contributions constituting excess annual additions (and any gains on those contributions) shall first be forfeited and applied to reduce the Board matching contribution obligation for the Plan Year in which the forfeiture occurs, and ii) if necessary, Employer matching contributions constituting excess annual additions (and any gains on those contributions) shall then be forfeited and applied to reduce the Employer matching contribution obligation for such Employer for the Plan Year in which the forfeiture occurs.

(8) Reemployed Veterans. If a Participant terminates employment to serve in a uniformed service (as defined in the Uniformed Services Employment and Reemployment Rights Act of 1994) and returns to the employ of an Employer before his or her statutory reemployment rights expire, then:

(A) The Participant shall be permitted to make the seed contributions he would have been able to make except for the fact that he was in a uniformed service; and (B) The Employer shall match the Participant’s make-up contributions under the 457 Plan in the manner those contributions would have been matched had they been made during the Participant’s stint in a uniformed service.

Amended: Filed Dec. 22, 2008, effective July 30, 2009. Amended:

Filed Dec. 20, 2010, effective June 30, 2011. Amended: Filed Sept. 5, 2012, effective March 30, 2013. *Original authority: 50.1220, RSMo 1999; 50.1230, RSMo 1999, amended 2001; 50.1250, RSMo 1999, amended 2001, 2004, 2007; and 50.1260, RSMo 1999.

History

• AUTHORITY: sections 50.1220 and 50.1260, RSMo 2000, and sections 50.1230 and 50.1250, RSMo Supp. 2012. Original rule filed May 9, 2000, effective Jan. 30, 2001. Amended: Filed April 25, 2002, effective Nov. 30, 2002. Amended: Filed Sept. 10, 2002, effective April 30, 2003. Amended: Filed Nov. 10, 2005, effective May 30, 2006. Amended: Filed Sept. 17, 2007, effective March 30, 2008.

16 CSR 50-10.040 Accounts of Participants {#sec-16-csr-50-10.040 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-10.040}

PURPOSE: This rule describes the accounting for a participant’s interest in the defined contribution plan and the investment of a participant’s account.

(1) Account for Each Participant. An individual bookkeeping Account shall be maintained for each Participant, to record his or her interests under the Plan. Each Account shall be divided into the following subaccounts to track contributions, investment earnings and losses, and expense charges:

(A) A seed account for seed contributions pursuant to rule 16 CSR 50-10.030(1);

(B) A Board matching account for Board matching contributions pursuant to rule 16 CSR 50-10.030(2);

(C) An Employer matching account for Employer matching contributions pursuant to rule 16 CSR 50-10.030(5);

(D) A rollover account for rollover contributions pursuant to

rule 16 CSR 50-10.030(6); and (E) Any other subaccounts as the Trustee, Board, or Investment Manager deems necessary to keep track of a Participant’s interests under the Plan.

(2) Investments. If the Board establishes a directed investment program, a Participant may request that his or her Account (and the contributions allocated to his or her Account) be allocated among the Investment Options made available by the Board. The initial allocation request shall be made at the time an Employee becomes a Participant. Once made, an investment allocation request shall remain in effect for all contributions allocated to the Participant’s Account until changed by the Participant. A Participant may change his or her investment allocation by submitting a request to the Board (or its designee) in such form as may be permitted by the Board (or its designee). Such changes shall become effective as soon as administratively feasible after the Board (or its designee) receives such request. If the Participant fails to make an investment allocation request at the time of his or her enrollment, the Participant’s Account shall be invested in default Investment Options selected by the Board, until such time as the Participant submits an investment allocation request.

History

• AUTHORITY: section 50.1240, RSMo 2000. Original rule filed May 9, 2000, effective Jan. 30, 2001. Amended: Filed April 25, 2002, effective Nov. 30, 2002. Original authority: 50.1240, RSMo 1999.

16 CSR 50-10.050 Distribution of Accounts {#sec-16-csr-50-10.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-10.050}

PURPOSE: This rule describes the timing and form of benefit payments from the defined contribution plan.

(1) Eligibility for Payment. Generally, distribution to a Participant of his or her vested Account shall be made no earlier than Separation from Service. However, a Participant may request withdrawal of all or a portion of his or her Board matching account, his or her Employer matching account, and his or her rollover account before Separation from Service after attainment of age fifty-nine and a half (59 1/2). Such withdrawals shall be made first from the Participant’s rollover account, then from the vested portion of his or her Board matching account, and finally from the vested portion of his or her Employer matching account.

(2) Distribution Due to Hardship. A Participant may request a distribution due to Hardship by submitting a request to the Board (or its designee) in such form as may be permitted by the Board (or its designee). The Board (or its designee) shall have the authority to require such evidence as it deems necessary to determine if a distribution is warranted. If an application for a distribution due to a Hardship is approved, the distribution is limited to the lesser of— (A) An amount sufficient to meet the need; or (B) The amount held in the Participant’s Account, including all subaccounts, to the extent the Participant is vested in such amounts.

The amount of the need shall include any amounts necessary to pay any federal, state, or local income taxes (including withholding) or penalties reasonably anticipated to result from the distribution. The allowed distribution shall be paid in a single sum to the Participant as soon as administratively feasible after approval of such distribution.

(3) Commencement of Distributions and Payment Options.

(A) General Rule. Distribution of a Participant’s Account under the Plan shall be made in the form elected by the Participant, commencing as soon as administratively feasible after the Participant’s Separation from Service occurs, unless the Participant elects to defer this payment. A Participant may elect that the distribution of benefits be made at any time following his or her Separation from Service as long as distributions commence no later than sixty (60) days following the date on which the Participant attains age seventy-three (73) (effective January 1, 2023, with respect to Participants who attain age seventy-two (72) after December 31, 2022, and age seventy-three (73) before January 1, 2033, or such other applicable age described under Code section 401(a)(9)(C) and the Treasury regulations), or retires, if later.

(B) Notwithstanding subsection (3)(A), if the value of a Participant’s Account is one thousand dollars ($1,000) or less at the time of the Participant’s Separation from Service (without respect to any Board matching contributions or Employer matching contributions which might be allocated following the Participant’s Separation from Service), then his or her benefit under the Plan shall be distributed to the Participant in a single sum as soon as administratively feasible following his or her Separation from Service.

(C) Employees who terminate employment and then resume employment with an Employer within thirty (30) days will not forfeit their prior service and will not be required to receive a refund of their payroll contributions.

(D) In the event a Qualified Participant’s Account is distributed upon such Participant’s Separation from Service, death, or retirement and a Board contribution or Employer matching contribution is later allocated to such Qualified Participant’s Account for any Plan Year, a subsequent distribution of such Account shall be made as soon as administratively feasible after such matching contribution allocation has been made if such Participant is fully vested.

(E) Payment Options. A Participant’s election of a payment option must be made at least thirty (30) days prior to the date that the payment of benefits is to commence. If a timely election of a payment option is not made, benefits shall be paid in a single lump sum. Once payments have commenced, the form of payment option may not be changed.

(F) Subject to applicable law and the other provisions of this Plan, distributions may be made in accordance with one (1) of the following payment options:

1. A single lump-sum payment;

2. Installment payments for a period of years (payable on a monthly, quarterly, semi-annual, or annual basis) which extends no longer than the life expectancy of the Participant;

3. Partial lump-sum payment of a designated amount, with the balance payable in installment payments for a period of years, as described in paragraph (3)(F)2., as long as such installment payments begin prior to the end of the calendar year following the year the partial lump-sum payment was made; and 4. Annuity payments (payable on a monthly, quarterly, or annual basis) for the lifetime of the Participant or for the lifetimes of the Participant and Beneficiary if permitted under

section 401(a)(9) of the Code.

(4) Direct Rollover Option.

(A) A distributee may elect to have an eligible rollover distribution paid directly to a single eligible retirement plan specified by the distributee. However, this election may not be made if the total eligible rollover distributions paid to the distributee from the Plan will be less than two hundred dollars ($200).

(B) A distributee may elect to divide an eligible rollover distribution so that part is paid directly to an eligible retirement plan and part is paid to the distributee. However, the part paid directly to the eligible retirement plan must total at least five hundred dollars ($500).

(C) A distributee may elect a direct rollover after having received a written notice which complies with the rules of Code section 402(f). In general, payment to a distributee shall not begin until thirty (30) days after the section 402(f) notice is given. However, payment may be made sooner if the notice clearly informs the distributee of the right to a period of at least thirty (30) days to consider the decision of whether or not to make a direct rollover, and the distributee, after receiving the notice, makes an affirmative election to receive an immediate distribution. A distributee who fails to make an election in the thirty- (30-) day period shall receive the eligible rollover distribution immediately after the thirty- (30-) day period expires.

(D) For purposes of this section (4), the following terms have the meanings set forth below:

1. An “eligible rollover distribution” is any distribution or withdrawal payable under the terms of this Plan to a Participant or Participant’s Beneficiary, which is described in Code section 402(c)(4). In general, this term includes any single-sum distribution, and any distribution which is one (1) in a series of substantially equal periodic payments made over a period of less than ten (10) years, and is less than the distributee’s life expectancy. However, an eligible rollover distribution does not include the portion of any distribution which constitutes a minimum required distribution under Code section 401(a)(9) or, after December 31, 2001, any distribution due to Hardship.

2. For Plan Years beginning after December 31, 2001, “eligible retirement plan” means— A. An individual retirement account described in Code

section 408(a);

B. An individual retirement annuity described in Code

section 408(b);

C. An annuity plan described in Code section 403(a);

D. A retirement plan qualified under Code section 401(a), but only if the terms of the plan permit the acceptance of rollover distributions;

E. An annuity contract described in Code section 403(b);

F. An eligible deferred compensation plan under Code

section 457(b) which is maintained by a state, a political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state which agrees to separately account for amounts transferred into such plan from this Plan; and G. Effective January 1, 2008, a Roth IRA described under Code section 408A, to the extent permitted by applicable law.

3. “Distributee” means a Participant or the spouse of a deceased Participant. Effective January 1, 2007, a Participant’s designated non-spouse Beneficiary may be a distributee but only with respect to an eligible retirement plan described in subparagraphs (4)(D)2.A. and B. above.

(5) Compliance with Code Section 401(a)(9). Notwithstanding anything to the contrary contained in the Plan, the entire interest of a Participant will be distributed in accordance with a reasonable and good faith interpretation of Code section 401(a)(9) and the regulations thereunder beginning no later than the participant’s required beginning date. The provisions of this section will apply for purposes of determining required minimum distributions in accordance with a reasonable and good faith interpretation. Notwithstanding the other provisions of this section, distributions may be made under a designation made before January 1, 1984, in accordance with

section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act (TEFRA) and the provisions of the Plan that relate to section 242(b)(2) of TEFRA.

(A) If the Participant dies before distributions begin, the Participant’s entire interest will be distributed, or begin to be distributed, no later than as follows:

1. If the Participant’s surviving spouse is the Participant’s sole designated beneficiary, then distributions to the surviving spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age seventy-three (73) (effective January 1, 2023, with respect to Participants who attain age seventy-two (72) after December 31, 2022, and age seventy-three (73) before January 1, 2033, or such other applicable age described under Code section 401(a)(9)(C) and the Treasury regulations), if later;

2. If the Participant’s surviving spouse is not the Participant’s sole designated beneficiary, then distributions to the designated beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died;

3. If there is no designated beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death;

4. If the Participant’s surviving spouse is the Participant’s sole designated beneficiary and the surviving spouse dies after the Participant but before distributions to the surviving spouse begin, this subsection, other than paragraph (5)(A)1., will apply as if the surviving spouse were the Participant; and 5. For purposes of this subsection, unless paragraph (5)

(A)4. applies, distributions are considered to begin on the Participant’s required beginning date. If paragraph (5)(A)4. applies, distributions are considered to begin on the date distributions are required to begin to the surviving spouse under paragraph (5)(A)1. To the extent the Plan provides for distributions in the form of annuities, if distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the Participant’s required beginning date (or to the Participant’s surviving spouse before the date distributions are required to begin to the surviving spouse under paragraph (5)(A)1.), the date distributions are considered to begin is the date distributions actually commence.

(B) Unless the Participant’s interest is distributed in the form of an annuity purchased from an insurance company or in a single sum on or before the required beginning date, as of the first distribution calendar year distributions will be made in accordance with subsections (5)(C) and (D). To the extent the Plan provides for distributions in the form of annuities, if the Participant’s interest is distributed in the form of an annuity purchased from an insurance company, distributions thereunder will be made in accordance with the requirements of Code section 401(a)(9) and the Treasury regulations.

(C) During the Participant’s lifetime, the minimum amount that will be distributed for each distribution calendar year is the lesser of— 1. The quotient obtained by dividing the Participant’s account balance by the distribution period in the Uniform Lifetime Table set forth in section 1.401(a)(9)-9 of the Treasury regulations, using the Participant’s age as of the Participant’s birthday in the distribution calendar year; or 2. If the Participant’s sole designated beneficiary for the distribution calendar year is the Participant’s spouse, the quotient obtained by dividing the Participant’s account balance by the number in the Joint and Last Survivor Table set forth in

section 1.401(a)(9)-9 of the Treasury regulations, using the Participant’s and spouse’s attained ages as of the Participant’s and spouse’s birthdays in the distribution calendar year;

3. Required minimum distributions will be determined beginning with the first distribution calendar year and up to and including the distribution calendar year that includes the Participant’s date of death.

(D) If the Participant dies on or after the date distributions begin and there is a designated beneficiary, the minimum amount that will be distributed for each distribution calendar year after the year of the Participant’s death is the quotient obtained by dividing the Participant’s account balance by the longer of the remaining life expectancy of the Participant or the remaining life expectancy of the Participant’s designated Beneficiary, determined as follows:

1. The Participant’s remaining life expectancy is calculated using the age of the Participant in the year of death, reduced by one (1) for each subsequent year;

2. If the Participant’s surviving spouse is the Participant’s sole designated beneficiary, the remaining life expectancy of the surviving spouse is calculated for each distribution calendar year after the year of the Participant’s death using the surviving spouse’s age as of the spouse’s birthday in that year.

For distribution calendar years after the year of the surviving spouse’s death, the remaining life expectancy of the surviving spouse is calculated using the age of the surviving spouse as of the spouse’s birthday in the calendar year of the spouse’s death, reduced by one (1) for each subsequent calendar year;

3. If the Participant’s surviving spouse is not the Participant’s sole designated beneficiary, the designated beneficiary’s remaining life expectancy is calculated using the age of the beneficiary in the year following the year of the Participant’s death, reduced by one (1) for each subsequent year; and 4. If the Participant dies on or after the date distributions begin and there is no designated beneficiary as of September 30 of the year after the year of the Participant’s death, the minimum amount that will be distributed for each distribution calendar year after the year of the Participant’s death is the quotient obtained by dividing the Participant’s account balance by the Participant’s remaining life expectancy calculated using the age of the Participant in the year of death, reduced by one (1) for each subsequent year.

(E) If the Participant dies before the date distributions begin and there is a designated beneficiary, the minimum amount that will be distributed for each distribution calendar year after the year of the Participant’s death is the quotient obtained by dividing the Participant’s account balance by the remaining life expectancy of the Participant’s designated beneficiary, determined as provided in subsection (5)(D). If the Participant dies before the date distributions begin and there is no designated beneficiary as of September 30 of the year following the year of the Participant’s death, distribution of the Participant’s entire interest will be completed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. If the Participant dies before the date distributions begin, the Participant’s surviving spouse is the Participant’s sole designated beneficiary, and the surviving spouse dies before distributions are required to begin to the surviving spouse under paragraph (5)(A)1., this section will apply as if the surviving spouse were the Participant.

(F) The following definitions shall apply for purposes of this

section:

1. Designated beneficiary shall mean the individual who is designated as the beneficiary under the terms of the Plan and is the designated beneficiary under Code section 401(a)(9) and

section 1.401(a)(9)-1, Q&A-4 of the Treasury regulations;

2. A distribution calendar year is a calendar year for which a minimum distribution is required. For distributions beginning before the Participant’s death, the first distribution calendar year is the calendar year immediately preceding the calendar year which contains the Participant’s required beginning date.

For distributions beginning after the Participant’s death, the first distribution calendar year is the calendar year in which distributions are required to begin under subsection (5)(A).

The required minimum distribution for the Participant’s first distribution calendar year will be made on or before the Participant’s required beginning date. The required minimum distribution for other distribution calendar years, including the required minimum distribution for the distribution calendar year in which the Participant’s required beginning date occurs, will be made on or before December 31 of that distribution calendar year;

3. Life expectancy means an individual’s life expectancy as computed by use of the Single Life Table in section 1.401(a)(9)-9 of the Treasury regulations;

4. The Participant’s account balance is the account balance as of the last valuation date in the calendar year immediately preceding the distribution calendar year (valuation calendar year) increased by the amount of any contributions made and allocated or forfeitures allocated to the account balance as of dates in the valuation calendar year after the valuation date and decreased by distributions made in the valuation calendar year after the valuation date. The account balance for the valuation calendar year includes any amounts rolled over or transferred to the Plan either in the valuation calendar year or in the distribution calendar year if distributed or transferred in the valuation calendar year; and 5. The Participant’s required beginning date is the April 1 of the calendar year following the later of a) the calendar year in which the Participant attains age seventy and one-half (70 1/2), or b) the calendar year in which the Participant retires.

(G) A Participant or Beneficiary who would have been required to receive required minimum distributions for 2009 but for the enactment of section 401(a)(9)(H) of the Code (2009 RMDs), and who would have satisfied that requirement by receiving distributions that are 1) equal to the 2009 RMDs or 2) one (1) or more payments in a series of substantially equal distributions (that include the 2009 RMDs) made at least annually and expected to last for the life (or life expectancy) of the Participant, the joint lives (or joint life expectancy) of the Participant and the Participant’s designated Beneficiary, or for a period of at least ten (10) years, will receive those distributions for 2009 unless the Participant or Beneficiary chooses not to receive such distributions. Participants and Beneficiaries described in the preceding sentence will be given the opportunity to elect to stop receiving the distributions described in the preceding sentence. Solely for purposes of applying the direct rollover provisions of the Plan, 2009 RMDs will be treated as eligible rollover distributions.

(6) Return of Mistaken Payments. Notwithstanding anything to the contrary, a Participant or Beneficiary is entitled to only those benefits provided by the Plan and promptly shall return any payment, or portion thereof, made by mistake of fact or law. The Board may offset the future benefits of any recipient who refuses to return an erroneous payment, in addition to pursuing any other remedies provided by law. The Board may correct erroneous payments consistent with applicable law and the correction guidance issued thereunder.

(7) Forfeitures. If a Participant has a Separation from Service and is not vested in his or her Board matching account and Employer matching account, he/she shall forfeit the nonvested portion of the Board matching account and Employer matching account upon the Separation from Service.

(A) The forfeiture of a Participant’s Board matching account shall be applied to reduce Board matching contributions for the Plan Year in which distribution occurs.

(B) The forfeiture of a Participant’s Employer matching account shall be applied to reduce Employer matching contributions by the Employer to which such Employer matching account is attributable for the Plan Year in which distribution occurs. If any such Employer has not elected to make matching contributions for such Plan Year, such forfeiture shall be allocated pro rata to Qualified Participants (as defined in 16 CSR 50-10.030(3)) employed by that Employer based on their contributions to the 457 Plan for that Plan Year.

(8) Lost Participants. Notwithstanding any other provision of the Plan, if it is not possible to make payment because the Board cannot locate the Participant after making reasonable efforts to so do, a retroactive payment may be made as soon as administratively feasible after the date on which the Participant is located.

(A) If the Board is unable to locate any person entitled to receive distribution from an Account hereunder, such Account shall be forfeited; the seed account, Board matching account, and rollover account shall be used to reduce Board matching contributions; and the Employer matching account shall be used to reduce to Employer matching contributions by the Employer to which it is attributable on the date two (2) years after the date the Board sends by certified mail a notice concerning the benefits to such person at his or her last known address (or determines that there is no last known address).

(B) If an Account is forfeited under this Section and a person otherwise entitled to the Account subsequently files a claim with the Board during any Plan Year, before any allocations for such Plan Year are made, the Account will be restored to the amount which was forfeited without regard to any earnings or losses that would have been allocated. Such restoration shall first be taken out of forfeitures which have not been allocated and if such forfeitures are insufficient to restore such person’s account balance, restoration shall be made by an Employer contribution to the Plan.

rule filed May 9, 2000, effective Jan. 30, 2001. Amended: Filed April 25, 2002, effective Nov. 30, 2002. Amended: Filed Aug. 24, 2004, effective March 30, 2005. Amended: Filed April 27, 2005, effective Oct. 30, 2005. Amended: Filed Nov. 10, 2005, effective May 30, 2006. Amended: Filed Aug. 14, 2006, effective March 30, 2007.

Amended: Filed Sept. 8, 2008, effective March 30, 2009. Amended:

Filed March 31, 2009, effective Sept. 30, 2009. Amended: Filed Jan. 25, 2010, effective July 30, 2010. Amended: Filed Sept. 5, 2012, effective March 30, 2013. Amended: Filed Oct. 15, 2025, effective April 30, 2026. *Original authority: 50.1250, RSMo 1999, amended 2001, 2004, 2007, and 50.1260, RSMo 1999.

History

• AUTHORITY: sections 50.1250 and 50.1260, RSMo 2016. Original

16 CSR 50-10.060 Death Benefits {#sec-16-csr-50-10.060 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-10.060}

PURPOSE: This rule describes the benefits available to a Participant’s Beneficiary upon his or her death and the procedure for designating a beneficiary.

(1) Death Benefit. As soon as administratively feasible following the death of a Participant, the Participant’s Beneficiary shall receive a single-sum distribution of the Participant’s entire remaining Account balance.

(2) Beneficiary Designation. A Participant shall have the right to designate a Beneficiary, and amend or revoke such designation at any time, in writing. Such designation, amendment, or revocation shall be effective upon receipt by the Board (or its designee).

(3) Failure to Designate a Beneficiary. If no designated Beneficiary survives the Participant (or if no Beneficiary designation has been received or approved by the Board) and benefits are payable following the Participant’s death, the Board shall direct that payment of benefits be made to— (A) The spouse of the Participant; or (B) The Participant’s estate.

(4) Direct Rollover. The direct rollover provisions shall apply to a distribution made in accordance with this rule to the extent provided by the Plan and applicable law.

(5) Death During Military Service. Effective January 1, 2007, where a Participant dies while performing qualified military service (as defined by section 414(u) of the Code), the survivors of the Participant are entitled to any additional benefits (other than benefit accruals relating to the period of qualified military service), and the rights and features accompanying those benefits, provided under the Plan that would be available under the Plan had the Participant resumed and then terminated employment on account of death. Notwithstanding anything herein to the contrary, the Plan shall be administered to comply with the Heroes Earnings Assistance and Tax Relief Act of 2008 to the extent required therein.

History

• AUTHORITY: section 50.1250, RSMo Supp. 2009. Original rule filed May 9, 2000, effective Jan. 30, 2001. Amended: Filed Jan. 25, 2010, effective July 30, 2010. Original authority: 50.1250, RSMo 1999, amended 2001, 2004, 2007.

16 CSR 50-10.070 Vesting and Service {#sec-16-csr-50-10.070 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-10.070}

PURPOSE: This rule describes when a Participant vests in his or her defined contribution plan account.

(1) Vesting. A Participant’s interest in his or her Board matching account and Employer matching account shall become fully vested and nonforfeitable upon his or her completion of five (5) Years of Service, or upon the Participant’s death (if the Participant dies before his or her Separation from Service). A Participant shall always be one hundred percent (100%) vested in his or her seed and rollover accounts.

(2) “Years of Service” means the total time of an Employee’s employment as a county employee with any Employer, measured in years. With respect to county employment before January 1, 2000, Years of Service shall be the Participant’s creditable service, as determined in accordance with section 50.1090, RSMo, and regulations issued under the authority of that section, unless that period is excluded under section (3).

With respect to county employment on or after January 1, 2000, the Participant shall receive credit for a Year of Service for each Plan Year in which he/she completes one thousand (1,000)

Hours of Service, unless that period is excluded under section (3). Additionally, a period of employment in a uniformed service (as defined in the Uniformed Services Employment and Reemployment Rights Act of 1994) shall constitute Years of Service, if the Participant was an Employee before his or her employment in the uniformed service and he/she returns to employment with an Employer before his or her reemployment rights under the statute expire.

(3) The following periods do not constitute Years of Service, regardless of any provision in this rule 16 CSR 50-10.070 to the contrary:

(A) A Plan Year beginning on or after January 1, 2000, in which an Employee earns less than one thousand (1,000) Hours of Service; and (B) A rehired Employee’s period of employment before his or her immediately preceding Separation from Service, unless the Participant was either: i) vested in his or her matching account at the time of the Separation from Service, ii) if his or her Separation from Service occurred before January 1, 2000, the Participant was fully vested within the meaning of

section 50.1140.1, RSMo, at the time of the Separation from Service, or iii) such prior period is determined to be part of the Participant’s creditable service, in accordance with section 50.1090, RSMo, and regulations issued under the authority of that section.

(4) Upon the termination of the plan or complete discontinuance of contributions, all participants’ accounts shall become fully vested, and not thereafter be subject to forfeiture.

rule filed May 9, 2000, effective Jan. 30, 2001. Amended: Filed April 25, 2002, effective Nov. 30, 2002. Amended: Filed July 13, 2004, effective Jan. 30, 2005. Amended: Filed Dec. 20, 2010, effective June 30, 2011. Amended: Filed Oct. 15, 2025, effective April 30, 2026. *Original authority: 50.1090, RSMo 1994, amended 1998, 1999, and 50.1250, RSMo 1999, amended 2001, 2004, 2007.

History

• AUTHORITY: sections 50.1090 and 50.1250, RSMo 2016. Original

16 CSR 50-10.080 Plan Administration {#sec-16-csr-50-10.080 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-10.080}

PURPOSE: The purpose of this rule is to outline the administrative procedures and responsibilities for the defined contribution plan.

(1) Plan Administrator. The management of the Plan shall be vested in the Board according to the provisions in sections 50.1000 to 50.1260, RSMo, as such Board is established in section 50.1030, RSMo. The Board shall have all powers necessary to effect the management and administration of the Plan in accordance with its terms, including, but not limited to, the following:

(A) To establish rules and regulations for the administration of the Plan, for managing and discharging the duties of the Board, for the Board’s own government and procedure in so doing, and for the preservation and the protection of the assets of the Plan;

(B) To interpret the provisions of the Plan and to determine any and all questions arising under the Plan or in connection with the administration thereof. A record of such action and all other matters properly coming before the Board shall be kept and preserved;

(C) To determine all considerations affecting the eligibility of any person to be or become an Employee and Participant of the Plan;

(D) To determine the amount of the Participant’s contributions to be withheld by the Employer in accordance with the Plan and to maintain records of such contributions as are necessary under the Plan;

(E) To determine Years of Service of any Participant and to compute the amount of the Account balance, or other sum, payable under the Plan to any person;

(F) To authorize and direct all disbursements of Participant Accounts under the Plan and payment of the Plan expenses;

(G) To make valuations of assets held under the Plan; and (H) To employ such counsel and agents, and to obtain such clerical, medical, legal, accounting, investment advisory, custodial, and other services as it may deem necessary or appropriate in carrying out the provisions of the Plan.

The decisions of the Board and any action taken by it in respect to the management of the Plan shall be conclusive and binding upon any and all Employees, officials, former Employees and officials, Participants, their Beneficiaries, heirs, distributees, executors, administrators, and assigns and upon all other persons whomsoever.

(2) Amendment of Plan. The Board shall have the right to amend the Plan through amendment of this Chapter 10, at any time and from time to time, in whole or in part, provided such regulations do not conflict with the provisions of sections 50.1210 to 50.1260, RSMo.

(3) Trust Fund.

(A) General Rule. The assets of the Plan shall be held as a

part of the Trust Fund and shall share in the gains and losses of the Trust Fund. The value of a Participant’s Account shall be determined as of each business day, in accordance with generally accepted accounting procedures.

(B) Directed Investment Program. The Board may permit Participants to direct investments in accordance with 16 CSR 50-10.040(2). If the Board establishes such a program, the assets of the Plan shall continue to be part of the Trust Fund.

However, the Board shall appoint an Investment Manager who shall have power to manage, acquire, or dispose of any Plan asset in accordance with the directed investment program described in 16 CSR 50-10.040(2). The Trustee shall not be under any obligation to invest or otherwise manage any asset of the Plan which is subject to the management of the Investment Manager.

(C) Investment Manager. The Board may select the following entities as Investment Manager:

1. An investment adviser described in the Investment Advisers Act of 1940;

2. A bank, as described in such act; or 3. An insurance company qualified to perform asset management services under the laws of more than one (1) state.

(D) Gains and Losses of the Trust Fund. In the event the Account of a Participant is held by an Investment Manager, the “gains and losses of the fund” with respect to that Account shall be considered to be the investment returns directly attributable to the Investment Options selected by the Participant (or the Investment Manager) in accordance with 16 CSR 50-10.040(2).

(E) Exclusive Benefit. All contributions under this Plan shall be paid to the Trustee and deposited in the Trust Fund. All assets of the Trust Fund, including investment income, shall be held for the exclusive benefit of Participants and Beneficiaries and shall be used to pay benefits to such persons or to pay administrative expenses of the Plan and Trust Fund and shall not be diverted to or used for any other purposes or revert to or inure to the benefit of the Employer, except as otherwise permitted or required by law.

(4) Plan Expenses. All expenses of Plan administration, including (by way of illustration and not limitation) those incurred by the Board and the fees of the Trustee shall be paid from the assets of the Plan.

(5) Claims for Benefits. A claim for a benefit under this Plan shall be reviewed by the Board (or by its designee) in accordance with the procedures established by the Board or such designee. An appeal of an adverse claim decision shall be processed in accordance with 16 CSR 50-1.020.

Amended: Filed Sept. 5, 2012, effective March 30, 2013. *Original authority: 50.1010, RSMo 1994, amended 2001 and 50.1240, RSMo 1999.

History

• AUTHORITY: section 50.1010, RSMo Supp. 2012, and section 50.1240, RSMo 2000. Original rule filed May 9, 2000, effective Jan. 30, 2001. Amended: Filed Dec. 20, 2010, effective June 30, 2011.

16 CSR 50-10.090 Miscellaneous Defined Contribution Plan Rules {#sec-16-csr-50-10.090 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-10.090}

PURPOSE: The purpose of this rule sets forth miscellaneous provisions relating to the defined contribution plan.

(1) Limitation of Rights: Employment Relationship. Neither the establishment of this Plan nor any modification thereof, nor the creation of any fund or account, nor the payment of any benefits, nor any action taken thereunder nor any omission to act, shall be construed as giving a Participant or other person any legal or equitable right against an Employer except as provided in the Plan. In no event shall the terms of employment of any employee be modified or in any way be affected by the Plan.

(2) Benefits under this Plan may not be assigned, sold, transferred, or encumbered, and any attempt to do so shall be void. A Participant’s or Beneficiary’s Account shall not be subject to debts or liabilities of any kind and shall not be subject to attachment, garnishment or other legal process.

(3) Representations. The Board does not represent or guarantee that any particular federal or state income, payroll, personal property or other tax consequence will result from participation in this Plan. A Participant should consult with professional tax advisors to determine the tax consequences of his or her participation. Furthermore, the Board does not represent or guarantee successful investment of the Participant’s Account and shall not be required to restore any loss which may result from such investment or lack of investment.

(4) Severability. If a court of competent jurisdiction holds any provision of this Chapter 10 to be invalid or unenforceable, the remaining provisions of the Chapter shall continue to be fully effective.

(5) The provisions of this Chapter 10 shall be construed in accordance with sections 401(a) and 501(a) of the Code, all other applicable Federal Law, and, to the extent such other statutes do not apply, the laws of the State of Missouri.

(6) The Plan described in this Chapter 10 is intended to be a profit-sharing plan.

(7) Satisfaction of Code section 401(a). The Plan intends to satisfy Code section 401(a) by meeting the requirements of Code section 414(d), applicable to a governmental plan.

History

• AUTHORITY: sections 50.1010, RSMo Supp. 2012, and 50.1210– 50.1260, RSMo 2000 and Supp. 2012. Original rule filed May 9, 2000, effective Jan. 30, 2001. Amended: Filed Sept. 5, 2012, effective March 30, 2013. Original authority: 50.1010, RSMo 1994, amended 2001 and 50.1210–50.1260, see Missouri Revised Statutes 2000 and Supp. 2012.

Chapter 20 County Employees' Deferred Compensation Plan

16 CSR 50-20.010 Establishment and Purpose of Plan {#sec-16-csr-50-20.010 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-20.010}

PURPOSE: This rule establishes the 457 Plan authorized by section 50.1300, RSMo, and describes its intent.

(1) In accordance with the authority granted to the County Employees’ Retirement Board by section 50.1300, RSMo, the Board hereby adopts the County Employees’ Deferred Compensation Plan (the “Plan”). The Plan shall be maintained for the exclusive benefit of covered employees and is intended to comply with the eligible deferred compensation plan requirements under section 457 of the Internal Revenue Code of 1986, as amended, and regulations thereunder, and other applicable law. Assets and income of the Plan shall be held in trust for the exclusive benefit of the Plan’s Participants and their Beneficiaries.

(2) The purpose of this Plan is to enable employees who become covered under the Plan to enhance their retirement security by permitting them to enter into agreements with their Employer to defer a portion of their Compensation and receive benefits at retirement, Separation from Service, death, or in the event of financial hardship due to Unforeseeable Emergencies.

16 CSR 50-20.020 Definitions {#sec-16-csr-50-20.020 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-20.020}

PURPOSE: This rule provides the definitions needed to describe the terms of the 457 Plan authorized by section 50.1300, RSMo.

(1) Whenever used in this Chapter 20, the following terms shall have the meanings as set forth in this rule 16 CSR 50-20.020 unless a different meaning is clearly required by the context:

(A) Account means the individual bookkeeping account maintained for each Participant that represents his or her total proportionate interest in the Trust Fund. A Participant is fully vested in his or her Account at all times.

(B) Beneficiary means the person, persons, or legal entity entitled to receive benefits under this Plan which become payable in the event of the Participant’s death.

(C) Board means the Board of Directors of the County Employees’ Retirement Fund.

(D) Code means the Internal Revenue Code of 1986, as amended, and includes any regulations thereunder.

(E) Intentionally omitted.

(F) Deferral means the amount of Compensation that a Participant elects to defer pursuant to a properly executed Deferral Agreement.

(G) Deferral Agreement means the agreement between a Participant and an Employer to defer receipt of Compensation not yet earned.

(H) Employee means any person, an elective or appointive county official or employee regularly employed by a county who is under the direct control and supervision of a county or an elected or appointed county official and who is subject to continued employment, promotion, salary review, or termination by a county or an elected or appointed county official and who is compensated directly from county funds and whose position requires the actual performance of duties during not less than one thousand (1,000) hours per calendar year, except county prosecuting attorneys covered under sections 56.800–56.840, RSMo, circuit clerks and deputy circuit clerks covered under the Missouri State Employees’ Retirement System, and county sheriffs covered under sections 57.949– 57.997, RSMo, and employees who received some compensation from the county but who are subject to hiring, supervision, promotion, or termination by an entity other than the county such as an extension council or the circuit court.

(I) Employer means each county in the state, except any city not within a county and counties of the first classification having a charter form of government before January 1, 2008.

(J) Investment option means one of the options established by the Board, in which amounts contributed to a Participant’s Account may be invested at the Participant’s discretion. There is no limit on the type of investment that the Board may designate as an option.

(K) Participant means an Employee or former Employee who has been enrolled in this Plan and who retains his or her Account under the Plan.

(L) Plan means the County Employees’ Deferred Compensation Plan as set forth in this Chapter 16 CSR 50-20 and as it may be amended from time to time.

(M) Plan Year means the calendar year.

(N) Prior Plan means any deferred compensation plan that is an eligible deferred compensation plan (as defined in section 457 of the Code), which has been consolidated with this Plan as permitted by section 50.1300, RSMo.

(O) Separation from Service means the severance of a Participant’s employment with an Employer for any reason, including retirement or disability.

(P) Transfer Amounts means amounts transferred to a Participant’s Account in accordance with 16 CSR 50-20.030(6) or 16 CSR 50-20.100.

(Q) Trust Agreement means an agreement entered into by the Board and one or more Trustees to govern the Trust Fund.

The Trust Agreement shall be established pursuant to a written agreement that constitutes a valid trust under the law of the state of Missouri.

(R) Trust Fund means the sum of the contributions made to the Plan and held by the Trustee or Trustees in a trust, increased by any profits or income thereon and decreased by any losses or expenses incurred in the administration of the Trust Fund and any payments made therefrom.

(S) Trustee means the entity, or individual, or committee that is responsible for holding and managing the Trust Fund.

(T) Unforeseeable Emergency means a severe financial hardship to the Participant resulting from a sudden and unexpected illness or accident of the Participant or of a dependent of the Participant, loss of the Participant’s property due to casualty, or other similar extraordinary and unforeseeable circumstances arising as a result of events beyond the control of the Participant. The need to send a Participant’s child to college or the desire to purchase a home shall not be an Unforeseeable Emergency. Payment may not be made in the event that such hardship is or may be relieved— 1. Through reimbursement or compensation by insurance or otherwise;

2. By liquidation of the Participant’s assets, to the extent the liquidation of such assets would not itself cause severe financial hardship; or 3. By cessation of Deferrals under the Plan. 9, 2000, effective Jan. 30, 2001. Amended: Filed Dec. 22, 2008, effective July 30, 2009. Amended: Filed Oct. 15, 2025, effective April 30, 2026.

16 CSR 50-20.030 Participation in the Plan {#sec-16-csr-50-20.030 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-20.030}

PURPOSE: This rule provides the 457 Plan’s eligibility requirements and the rules governing deferral elections to the 457 Plan.

(1) Eligibility. Effective January 1, 2000, each Employee who is employed by an Employer and is a member of the pension fund described in sections 50.1000–50.1200, RSMo, may become a Participant in this Plan. Participation shall commence when enrollment becomes effective pursuant to section (2).

(2) Enrollment. Employees may enroll in the Plan by completing a Deferral Agreement and submitting it to their Employer. The Employer shall be responsible for submitting the Deferral Agreement to the Board (or its designee) and ensuring that contributions are forwarded to the Trustee selected by the Board. Enrollment shall be effective as soon as administratively practicable following the date the Deferral Agreement is properly completed by the Employee and received by the Employer.

(3) Modifications to Amount Deferred. A Participant may change Deferrals with respect to Compensation not yet earned by submitting a new properly executed Deferral Agreement to his or her Employer. The change shall take effect as soon as administratively practicable but not earlier than the first day of the pay period beginning in the calendar year quarter following receipt of the properly completed Deferral Agreement by the Employer.

(4) Revocation of Deferral. Any Participant may revoke his or her election to have Compensation deferred by notifying the Employer in writing. This revocation shall take effect as soon as administratively practicable, but no earlier than the first pay period following receipt of written notice of such revocation by the Employer. A Participant who revoked his or her Deferral may not enter into a new Deferral Agreement that is effective prior to the first day of the calendar year quarter following the revocation. Deferrals shall be revoked automatically for any month in which there are insufficient monies to make the entire Deferral agreed upon, and automatically reinstated in the next pay period that Compensation is sufficient to make the agreed upon Deferral.

(5) Transmittal of Contributions. Notwithstanding any contrary provision of the Plan, in accordance with section 457(g) of the Code, all Deferrals, all property and rights purchased with such Deferrals, and all income attributable to such amounts, property or rights shall be held in trust for the exclusive benefit of Participants and Beneficiaries under the Plan. All amounts of compensation deferred under the Plan shall be transferred to the Trust Fund within a period that is not longer than is reasonable for the proper administration of the Accounts of Participants.

(6) Acceptance of Transfers. A Participant who participated in any eligible deferred compensation plan described in

section 457(b) of the Code may transfer his or her account in such a plan or, effective January 1, 2002, an eligible rollover distribution described in section 457(e)(16) of the Code to his or her Account in this Plan.

(7) Minimum Deferral. The minimum deferral permitted under the Plan shall be $10 per month. effective Nov. 30, 2002. Amended: Filed Aug. 18, 2003, effective Feb. 29, 2004. Amended: Filed Oct. 15, 2025, effective April 30, 2026.

16 CSR 50-20.050 Limitations on Deferral {#sec-16-csr-50-20.050 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-20.050}

PURPOSE: This rule describes the limitations on deferral elections to the 457 Plan imposed by the Internal Revenue Code.

(1) General Limitation. The maximum Deferral amount for any Participant in any taxable year beginning after December 31, 2001, shall not exceed the lesser of — (A) Twenty-three thousand five hundred dollars ($23,500) (as adjusted for taxable years beginning before January 1, 2007, in accordance with section 457(e)(15)(A) of the Code, and for taxable years beginning after December 31, 2006, to reflect increases in the cost of living in accordance with sections 457(e)(15)(B) and 415(d) of the Code); or (B) One hundred percent (100%) of the Participant’s Compensation for the taxable year.

(2) Catch-Up Contributions. All Participants who are eligible to make Deferrals under this Plan for a Plan Year and have attained age fifty (50) before the close of the Plan Year shall be eligible to make catch-up contributions in accordance with, and subject to the limitations of, section 414(v) of the Code for Plan Years beginning after December 31, 2001, up to the “applicable dollar amount” or, effective January 1, 2025, in the case of a Participant who would attain at least age sixty (60), but not age sixty-four (64) prior to the close of the taxable year, the “adjusted dollar amount.” Such contributions shall not be taken into account for purposes of subsection (1)(A) or section (3).

(3) Coordination with Other Plans. If a Participant participates in more than one Code section 457 plan, the maximum deferral under all such plans shall not exceed the amounts described in 16 CSR 50-20.050(1) and (2) above (as modified by any adjustment provided under Code section 457(b)(3)).

(4) The provisions of this rule 16 CSR 50-20.050 shall be administered in accordance with the Uniformed Services Employment and Reemployment Rights Act of 1994. effective Nov. 30, 2002. Amended: Filed Aug. 18, 2003, effective Feb. 29, 2004. Amended: Filed Oct. 15, 2025, effective April 30, 2026.

16 CSR 50-20.060 Accounts of Participants {#sec-16-csr-50-20.060 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-20.060}

PURPOSE: This rule describes the accounting for a Participant’s interest in the 457 Plan, and the investment of a Participant’s Account.

(1) Accounts. The Board shall establish and maintain Accounts on behalf of each Participant. Such Participant Accounts shall be valued at fair market value as of each business day. Each Participant’s Account balance shall reflect his or her aggregate Deferral Amounts, Transfer Amounts and any earnings (or losses) attributable to such amounts, and shall be reduced by administrative, investment, and other fees and expenses attributable to his or her Account that are necessary for the administration of the Participant’s Account.

(2) Investments. A Participant may request that his or her Account (and his or her Deferrals) be allocated among the Investment Options made available by the Board. The initial allocation request shall be made at the time of enrollment.

Once made, an investment allocation request shall remain in effect until changed by the Participant. A Participant may change his or her investment allocation by submitting a request to the Board (or its designee) in such form as may be permitted by the Board (or its designee). Such changes shall become effective as soon as administratively feasible after the Board (or its designee) receives such request. If the Participant fails to make an investment allocation request at the time of his or her enrollment, the Participant’s Account shall be invested in default Investment Options selected by the Board, until such time as the Participant submits an investment allocation request.

16 CSR 50-20.070 Distribution of Accounts {#sec-16-csr-50-20.070 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-20.070}

PURPOSE: This rule describes the timing and form of benefit payments from the 457 Plan.

(1) Lost Participants. Notwithstanding any other provision of the Plan, if it is not possible to make payment because the Board cannot locate the Participant after making reasonable efforts to so do, a retroactive payment may be made as soon as administratively feasible after the date on which the Participant is located.

(A) If the Board is unable to locate any person entitled to receive distribution from an Account hereunder, such Account shall be forfeited and used to reduce Plan expenses on the date two (2) years after the date the Board sends, by certified mail, a notice concerning the benefits to such person at his or her last known address (or determines that there is no last known address).

(B) If an Account is forfeited under this Section and a person otherwise entitled to the Account subsequently files a claim with the Board during any Plan Year, before any allocations for such Plan Year are made, the Account will be restored to the amount which was forfeited without regard to any earnings or losses that would have been allocated. Such restoration shall first be taken out of forfeitures which have not been allocated and if such forfeitures are insufficient to restore such person’s account balance, restoration shall be made by an Employer contribution to the Plan. effective Nov. 30, 2002. Amended: Filed June 7, 2006, effective Jan. 30, 2007. Amended: Filed Jan. 25, 2010, effective July 30, 2010.

Amended: Filed July 2, 2020, effective Jan. 30, 2021.

16 CSR 50-20.080 Death Benefits {#sec-16-csr-50-20.080 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-20.080}

PURPOSE: This rule describes the benefits available to a Participant’s Beneficiary upon his or her death and the procedure for designating a Beneficiary.

(1) Death Benefit. As soon as administratively feasible following the close of the calendar year quarter in which the death of a Participant occurs, the Participant’s Beneficiary shall receive a single-sum distribution of the Participant’s entire Account balance.

(2) Beneficiary Designation. A Participant shall have the right to designate a Beneficiary, and amend or revoke such designation at any time, in writing. Such designation, amendment, or revocation shall be effective upon receipt by the Board.

(3) Failure to Designate a Beneficiary. If no designated Beneficiary survives the Participant, or no Beneficiary has been designated by the Participant, and benefits are payable following the Participant’s death, the Board shall direct that payment of benefits be made to the person or persons in the first of the following classes of successive preference Beneficiaries:

(A) The spouse of the Participant; and (B) The Participant’s estate.

(4) All death benefits paid in accordance with this rule 16 CSR 50-20.080 shall be made in accordance with a reasonable and good faith interpretation of the requirements of Code sections 457(d)(2) and 401(a)(9).

(5) Direct Rollover. The direct rollover provisions shall apply to a distribution made in accordance with this rule to the extent provided by the Plan and applicable law.

(6) Death During Military Service. Effective January 1, 2007, where a Participant dies while performing qualified military service (as defined by section 414(u) of the Code), the survivors of the Participant are entitled to any additional benefits (other than benefit accruals relating to the period of qualified military service), and the rights and features accompanying those benefits, provided under the Plan that would be available under the Plan had the Participant resumed and then terminated employment on account of death. Notwithstanding anything herein to the contrary, the Plan shall be administered to comply with the Heroes Earnings Assistance and Tax Relief Act of 2008 to the extent required therein.

History

• AUTHORITY: section 50.1300, RSMo 2000. Original rule filed May effective Nov. 30, 2002. Amended: Filed Jan. 25, 2010, effective July 30, 2010.

16 CSR 50-20.090 Plan Administration {#sec-16-csr-50-20.090 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-20.090}

PURPOSE: The purpose of this rule is to outline the administrative procedures and responsibilities for the 457 Plan.

(1) Plan Administration. The management of the Plan shall be vested in the Board according to the provisions in sections 50.1000 to 50.1260, RSMo, as such Board is established in section 50.1030, RSMo. Any action taken on any matter within the discretion of the Board shall be final, conclusive, and binding on all parties. In order to discharge its duties hereunder, the Board shall have the power and authority to adopt, interpret, alter, amend or revoke rules and regulations necessary to administer the Plan, to delegate ministerial duties and to employ such outside professionals as may be required for prudent administration of the Plan. The Board shall also have

(2) Amendment of Plan. The Board shall have the right to amend the Plan, at any time and from time to time, in whole or in part.

(3) To implement the Plan, the Board shall enter into a Trust Agreement, so that Plan funds shall be segregated from an Employer’s own assets and held in trust by the Trustee for the exclusive benefit of Participants and their Beneficiaries. Any or all benefits that may accrue to any Participant or Beneficiary under this Plan shall be subject to the terms and conditions of said Trust Agreement. Except as provided in section (4), it shall be impossible under any circumstances at any time for any part of the corpus or income of the Trust Fund to be used for, or diverted to purposes other than the exclusive benefit of Participants and their Beneficiaries.

(4) Plan Expenses. All expenses of Plan administration, including (by way of illustration and not limitation) those incurred by the Board and the fees of the Trustee shall be paid from the Trust Fund.

History

• authority to enter into agreements as may be necessary to implement this Plan. Any individual member of the Board who is otherwise eligible may participate in the Plan but shall not be entitled to make decisions solely with respect to his or her own participation and benefits under the Plan.

16 CSR 50-20.100 Merger of Prior Plan {#sec-16-csr-50-20.100 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-20.100}

PURPOSE: The rule describes how a county’s prior 457 Plan may be merged into this 457 Plan.

If an Employer has sponsored any other plan described under

section 457(b) of the Code, the Employer may elect to consolidate such Prior Plan with this Plan, with the consent of the Board. In this event, the account of each of the Employer’s Employees in the Prior Plan shall be transferred to the Trust Fund and made a part of each Employee’s Account in the Plan. An Employer is not required to consolidate a Prior Plan with this Plan.

16 CSR 50-20.110 Miscellaneous 457 Plan Rules {#sec-16-csr-50-20.110 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-20.110}

PURPOSE: The purpose of this rule is to set forth miscellaneous provisions relating to the 457 Plan.

(1) Limitation of Rights: Employment Relationship. Neither the establishment of this Plan nor any modification thereof, nor the creation of any fund or account, nor the payment of any benefits, shall be construed as giving a Participant or any other person any legal or equitable right against an Employer except as provided in the Plan. In no event shall the terms of employment of any Employee be modified or in any way be affected by the Plan.

(2) Benefits under this Plan may not be assigned, sold, transferred, or encumbered, and any attempt to do so shall be void. A Participant’s or Beneficiary’s Account shall not be subject to debts or liabilities of any kind and shall not be subject to attachment, garnishment or other legal process.

(3) Representations. The Board does not represent or guarantee that any particular federal or state income, payroll, personal property or other tax consequence will result from participation in this Plan. A Participant should consult with professional tax advisors to determine the tax consequences of his or her participation. Furthermore, the Board does not represent or guarantee successful investment of Deferrals and shall not be required to restore any loss which may result from such investment or lack of investment.

(4) Severability. If a court of competent jurisdiction holds any provision of this Chapter 16 CSR 50-20 to be invalid or unenforceable, the remaining provisions of the Chapter shall continue to be fully effective.

(5) The provisions of this Chapter 16 CSR 50-20 shall be construed in accordance with section 457 of the Code, all other applicable federal law, and, to the extent such other statutes do not apply, the laws of the State of Missouri.

16 CSR 50-20.120 Additional Provisions {#sec-16-csr-50-20.120 omnilex-key=us-mo-regs-official--title-16--16 CSR 50-20.120}

PURPOSE: This rule is intended as good faith compliance with the provisions of section 457(b) of the Code and is to be construed in accordance with such provisions and guidance issued thereunder.

(1) The following words and terms, when used in this section, have the meaning set forth below:

(A) Administrator—The Board of Directors of the County Employees’ Retirement Fund;

(B) Account Balance—The bookkeeping account maintained with respect to each Participant which reflects the value of the deferred Compensation credited to the Participant, including the Participant’s Annual Deferrals, the earnings or loss of the Trust Fund (net of Trust Fund expenses) allocable to the Participant, any transfers for the Participant’s benefit and any distribution made to the Participant or the Participant’s Beneficiary. The Account Balance includes any account established under section (5) for rollover contributions and plan-to-plan transfers made for a Participant. In addition, a Participant’s Roth deferrals pursuant to paragraph (2)(A)2., if any, will be credited to a separate subaccount. The Plan will maintain a record of the amount of Roth deferrals in each Participant’s Roth subaccount. Gains, losses, and other credits or charges must be separately allocated on a reasonable and consistent basis to each Participant’s Roth subaccount and the Participant’s other subaccounts under the Plan. No contributions other than Roth deferrals and any direct rollovers from a designated Roth account and properly attributable earnings will be credited to each Participant’s Roth subaccount;

(C) Annual Deferral—The amount of Compensation deferred in any year;

(D) Beneficiary—The designated person who is entitled to receive benefits under the Plan after the death of a Participant;

(E) Code—The Internal Revenue Code of 1986, as now in effect or as hereafter amended. All citations to sections of the Code are to such sections as they may from time-to-time be amended or renumbered;

(F) Compensation—All cash compensation for services to the Employer, including salary, wages, fees, commissions, bonuses, and overtime pay, that is includible in the Employee’s gross income for the calendar year, plus amounts that would be cash compensation for services to the Employer includible in the Employee’s gross income for the calendar year but for a compensation reduction election under section 125, 132(f), 401(k), 403(b), or 457(b) of the Code (including an election to defer compensation under section (3)). Effective January 1, 2009, in accordance with section 414(u)(12) of the Code, Compensation shall include any differential wage payment (within the meaning of section 3401(h)(2) of the Code) made by the Employer to an individual who does not currently perform services for the Employer by reason of qualified military service (within the meaning of section 414(u)(5) of the Code) to the extent those payments do not exceed the amounts the individual would have received if the individual had continued to perform services for the Employer. Compensation of each Participant taken into account under this Plan shall in no event exceed the amount specified in section 401(a)(17) of the Code as adjusted for any applicable increases in the cost of living (two hundred thirty thousand dollars ($230,000) for 2008).

Compensation shall only include amounts paid during an Employee’s employment, except as provided in the remainder of this paragraph. To the extent that the following amounts are otherwise included in the definition of Compensation and are paid no later than the date which is two and one-half (2½) months after termination of employment or, if later, the end of the Plan Year in which such termination occurs, such amounts paid after an Employee’s termination of employment shall be deemed Compensation: i) regular pay, including compensation for services during regular working hours, overtime, shift differential, commissions, bonuses, or other similar payments, and ii) payment for unused accrued sick, vacation, or other leave, but only if the Employee would have been able to use the leave if employment had continued. The exclusions provided for in the first sentence of this paragraph with respect to post-employment payments shall not apply to payments to an individual who does not currently perform services for the Employer by reason of qualified military service, to the extent such payments do not exceed the Compensation such individual would have received from the Employer if he or she had continued to perform services for the Employer;

(G) Employee—Shall have the meaning set forth in rule 16 CSR 50-20.020(1)(H);

(H) Employer—Shall have the meaning set forth in rule 16 CSR 50-20.020(1)(I);

(I) Includible Compensation—An Employee’s actual wages as reported in box 1 of Form W-2 for a year for services to the Employer, but subject to a maximum of two hundred thirty thousand dollars ($230,000) (or such higher maximum as may apply under section 401(a)(17) of the Code) and increased (up to the dollar maximum) by any compensation reduction election under section 125, 132(f), 401(k), 403(b), or 457(b) of the Code (including an election to defer Compensation under section (3)). Effective January 1, 2009, in accordance with section 414(u)

(12) of the Code, Compensation shall include any differential wage payment (within the meaning of section 3401(h)(2) of the Code) made by the Employer to an individual who does not currently perform services for the Employer by reason of qualified military service (within the meaning of section 414(u)(5) of the Code) to the extent those payments do not exceed the amounts the individual would have received if the individual had continued to perform services for the Employer.

Notwithstanding the foregoing, Includible Compensation shall only include amounts paid during an Employee’s employment, except as provided in the remainder of this subsection. To the extent that the following amounts are otherwise included in the definition of Includible Compensation and are paid no later than the date which is two and one-half (2½) months after termination of employment or, if later, the end of the limitation year in which such termination occurs. Such amounts paid after an Employee’s termination of employment shall be deemed compensation: i) regular pay, including compensation for services during regular working hours, overtime, shift differential, commissions, bonuses, or other similar payments, and ii) payment for unused accrued sick, vacation, or other leave, but only if the Employee would have been able to use the leave if employment had continued. The exclusion described in this paragraph with respect to post-employment payments shall not apply to payments to an individual who does not currently perform services for the Employer by reason of qualified military service, to the extent such payments do not exceed the Includible Compensation such individual would have received from the Employer if he or she had continued to perform services for the Employer;

(J) Normal Retirement Age—Age sixty-two (62);

(K) Participant—An individual who is currently deferring Compensation, or who has previously deferred Compensation under the Plan by salary reduction and who has not received a distribution of his or her entire benefit under the Plan. Only individuals who perform services for the Employer as an Employee may defer Compensation under the Plan;

(L) Plan—Shall have the meaning set forth in rule 16 CSR 50- 20.020(1)(L);

(M) Severance from Employment—The term Severance from Employment means the date that the Employee dies, retires, or otherwise has a severance from employment with the Employer, as determined by the Administrator (and taking into account guidance issued under the Code);

(N) Trust Agreement—The written agreement (or declaration) made by and between the Board and the Trustee under which the Trust Fund is maintained;

(O) Trust Fund—The Trust Fund created under and subject to the Trust Agreement;

(P) Trustee—The Trustee duly appointed and currently serving under the Trust Agreement; and (Q) Valuation Date—Each business day.

(2) Participation and contributions shall be in accordance with the following:

(A) Election Required for Participation.

1. An Employee may elect to become a Participant by executing an election to defer a portion of his or her Compensation (and have that amount contributed as an Annual Deferral on his or her behalf) and filing it in accordance with such other applicable Plan terms. This participation election shall be made on the deferral agreement provided by the Administrator under which the Employee agrees to be bound by all the terms and conditions of the Plan. The participation election shall also include designation of investment funds and a designation of Beneficiary. Any such election shall remain in effect until a new election is filed.

2. At the time of a Participant’s election to contribute his or her Compensation to the Plan, a Participant may irrevocably designate all or a portion of the pre-tax deferrals the Participant is otherwise eligible to make under paragraph (2)(A)1. and the other provisions of the Plan as Roth deferrals. If a Participant makes such an election, such Roth deferrals shall be includible in the Participant’s income at the time the Participant would have received that amount in cash if the Participant had not elected to make Roth deferrals. Unless specifically stated otherwise, Roth deferrals will be treated as other (pre-tax)

Annual Deferrals for all purposes under the Plan;

(B) Commencement of Participation. An Employee shall become a Participant as soon as administratively practicable following the date the Employee files a participation election pursuant to subsection (2)(A). Such election shall become effective as soon as administratively practicable with respect to Compensation provided that the election is made before applicable Compensation is currently available to the Employee;

(C) Information Provided by the Participant. Each Employee enrolling in the Plan should provide to the Administrator at the time of initial enrollment, and later if there are any changes, any information necessary or advisable for the Administrator to administer the Plan, including, without limitation, whether the Employee is a participant in any other eligible plan under Code section 457(b);

(D) Contributions Made Promptly. Annual Deferrals by the Participant under the Plan shall be transferred to the Trust Fund within a period that is not longer than is reasonable for the proper administration of the Participant’s Account Balance. For this purpose, Annual Deferrals shall be treated as contributed within a period that is not longer than is reasonable for the proper administration if the contribution is made to the Trust Fund within fifteen (15) business days following the end of the month in which the amount would otherwise have been paid to the Participant;

(E) Amendment of Annual Deferrals Election. Subject to other provisions of the Plan, a Participant may at any time revise his or her participation election, including a change of the amount of his or her Annual Deferrals, his or her investment direction, and his or her designated Beneficiary. A Participant may also designate the Annual Deferrals made on his or her behalf as Roth deferrals or revoke any such designation. A change in the amount of the Annual Deferrals shall take effect— 1. Except as otherwise determined pursuant to paragraph (2)(E)2., not earlier than the first day of the first pay period beginning in the next calendar year quarter following the receipt of the properly completed Deferral Agreement by the Employer; or 2. If so determined by the county clerk of the Employer, following receipt of the properly completed Deferral Agreement by the Employer, as soon as administratively practicable, provided that the agreement is made before applicable Compensation is currently available to the Employee. A change in the investment direction shall take effect as of the date provided by the Administrator on a uniform basis for all Employees. A change in the Beneficiary designation shall take effect when the election is accepted by the Administrator;

(F) Leave of Absence. Unless an election is otherwise revised, if a Participant is absent from work by leave of absence, Annual Deferrals under the Plan shall continue to the extent that Compensation continues;

(G) Disability. A disabled Participant may elect Annual Deferrals during any portion of the period of his or her disability to the extent that he or she has actual Compensation (not imputed Compensation and not disability benefits) from which to make contributions to the Plan and has not had a Severance from Employment; and (H) Death During Military Service. Where a Participant dies while performing qualified military service (as defined by

section 414(u) of the Code), section 16 CSR 50-20.080(6) of the plan shall apply.

(3) Limitations on amounts deferred shall be in accordance with the following:

(A) Basic Annual Limitation. The maximum amount of the Annual Deferral under the Plan for any calendar year shall not exceed the lesser of i) the Applicable Dollar Amount or ii) the Participant’s Includible Compensation for the calendar year.

The Applicable Dollar Amount is the amount established under

section 457(e)(15) of the Code as set forth below— The Applicable Dollar Amount is: 2025 or thereafter $19,500 $20,500 $22,500 $23,000 $23,500 Adjusted for cost-of-living after 2006 to the extent provided under section 415(d) of the Code.

(B) Age Fifty (50) Catch-up Annual Deferral Contributions.

1. A Participant who will attain age fifty (50) or more by the end of the calendar year is permitted to elect an additional amount of Annual Deferrals, up to the maximum age fifty (50) catch-up “applicable dollar amount” for the year or, effective January 1, 2025, in the case of a Participant who would attain at least age sixty (60), but not age sixty-four (64) prior to the close of the taxable year, the “adjusted dollar amount.” The maximum applicable dollar amount or adjusted dollar amount of the age fifty (50) catch-up Annual Deferrals for a year is as follows:

The maximum age 50 catch-up applicable dollar amount is: 2025 or thereafter $6,500 $6,500 Adjusted for cost-of-living after 2006 to the extent provided under the Code.

The maximum age 50 catch-up adjusted dollar amount is: 2025 or thereafter$11,250 Adjusted for cost-of-living after 2025 to the extent provided under the Code.

2. Effective January 1, 2026, any Participant who is eligible to and makes a separate election to make age fifty (50) catch-up Annual Deferrals for a year and whose wages (as defined in Code section 3121(a)) for the preceding calendar year exceeded one hundred forty-five thousand dollars ($145,000)

(as adjusted for cost-of-living to the extent provided under the Code) shall be deemed to make an election to have the age fifty (50) catch-up Annual Deferrals for the applicable year contributed as Roth deferrals in accordance with Code section 414(v)(7). A participant subject to the deemed election provided for in this paragraph shall be permitted to make an affirmative, prospective election to make age fifty (50) catch-up Annual Deferrals for a year on a pre-tax basis to the extent of any Roth deferrals made to the Plan during the applicable year or to otherwise revise or revoke the Participant’s election subject to the other provisions of the Plan and Code section 414(v)(7).

(C) Special Section 457 Catch-up Limitation. If the applicable year is one of a Participant’s last three (3) calendar years ending before the year in which the Participant attains Normal Retirement Age and the amount determined under this subsection (3)(C) exceeds the amount computed under subsections (3)(A) and (3)(B), then the Annual Deferral limit under this section (3) shall be the lesser of— 1. An amount equal to two (2) times the subsection (3)(A)

Applicable Dollar Amount for such year; or 2. The sum of— A. An amount equal to (A) the aggregate subsection (3)(A) limit for the current year plus each prior calendar year beginning after December 31, 2001, during which the Participant was an Employee under the Plan, minus (B) the aggregate amount of Compensation that the Participant deferred under the Plan during such years, plus— B. An amount equal to (A) the aggregate limit referred to in section 457(b)(2) of the Code for each prior calendar year beginning after December 31, 1978, and before January 1, 2002, during which the Participant was an Employee (determined without regard to subsections (3)(B) and (3)(C)), minus (B) the aggregate contributions to Pre-2002 Coordination Plans for such years. However, in no event can the deferred amount be more than the Participant’s Compensation for the year;

(D) Special Rules. For purposes of this section (3), the following additional rules shall apply:

1. Participant covered by more than one (1) eligible plan.

If the Participant is or has been a participant in one (1) or more other eligible plans within the meaning of section 457(b) of the Code, then this Plan and all such other plans shall be considered as one (1) plan for purposes of applying the foregoing limitations of this section (3). For this purpose, the Administrator shall take into account any other such eligible plan maintained by the Employer and shall also take into account any other such eligible plan for which the Administrator receives from the Participant sufficient information concerning his or her participation in such other plan;

2. Pre-participation years. In applying subsection (3)(C), a year shall be taken into account only if i) the Participant was eligible to participate in the Plan during all or a portion of the year and ii) Compensation deferred, if any, under the Plan during the year was subject to the Basic Annual Limitation described in subsection (3)(A) or any other plan ceiling required by section 457(b) of the Code;

3. Pre-2002 coordination years. For purposes of subparagraph (3)(C)2.B. “contributions to Pre-2002 Coordination Plans” means any employer contribution, salary reduction, or elective contribution under any other eligible Code section 457(b) plan, or a salary reduction or elective contribution under any Code section 401(k) qualified cash or deferred arrangement, Code section 402(h)(1)(B) simplified employee pension (SARSEP), Code section 403(b) annuity contract, and Code section 408(p) simple retirement account, or under any plan for which a deduction is allowed because of a contribution to an organization described in section 501(c)(18) of the Code, including plans, arrangements, or accounts maintained by the Employer or any employer for whom the Participant performed services. However, the contributions for any calendar year are only taken into account for purposes of subparagraph (3)

(C)2.B. to the extent that the total of such contributions does not exceed the aggregate limit referred to in section 457(b)(2) of the Code for that year;

4. Disregard excess deferral. For purposes of subsections (3)(A), (3)(B), and (3)(C), an individual is treated as not having deferred compensation under a plan for a prior taxable year to the extent Excess Deferrals under the plan are distributed, as described in subsection (3)(E). To the extent that the combined deferrals for pre-2002 years exceeded the maximum deferral limitations, the amount is treated as an Excess Deferral for those prior years;

(E) Correction of Excess Deferrals. If the Annual Deferral on behalf of a Participant for any calendar year exceeds the limitations described above, or the Annual Deferral on behalf of a Participant for any calendar year exceeds the limitations described above when combined with other amounts deferred by the Participant under another eligible deferred compensation plan under section 457(b) of the Code for which the Participant provides information that is accepted by the Administrator, then the Annual Deferral, to the extent in excess of the applicable limitation (adjusted for any income or loss in value, if any, allocable thereto), shall be distributed to the Participant;

(F) Protection of Persons Who Serve in a Uniformed Service.

An employee whose employment is interrupted by qualified military service under Code section 414(u) or who is on a leave of absence for qualified military service under Code section 414(u) may elect to make additional Annual Deferrals upon resumption of employment with the Employer equal to the maximum Annual Deferrals that the Employee could have elected during that period if the Employee’s employment with the Employer had continued (at the same level of Compensation) without the interruption or leave, reduced by the Annual Deferrals, if any, actually made for the Employee during the period of the interruption or leave. This right applies for five (5) years following the resumption of employment (or, if sooner, for a period equal to three (3) times the period of the interruption or leave).

(4) Benefit distributions shall be in accordance with the following:

(A) Benefit Distributions at Age fifty-nine and one-half (59 1/2), Retirement or Other Severance from Employment. Upon attainment of age fifty-nine and one-half (59 1/2), retirement, or other Severance from Employment (other than due to death), a Participant is entitled to receive a distribution of his or her Account Balance under any form of distribution permitted under subsection (4)(C) commencing at the date elected under subsection (4)(B). If a Participant does not elect otherwise, the distribution shall be paid as soon as practicable following Normal Retirement Age or, if later, following retirement or other Severance from Employment and payment shall be made in a lump sum;

(B) Election of Benefit Commencement Date. A Participant may elect to commence distribution of benefits at any time after attainment of age fifty-nine and one-half (59 1/2), retirement, or other Severance from Employment by a notice filed at least thirty (30) days before the date on which benefits are to commence. However, in no event may distribution of benefits commence later than the date described in subsection (4)(H);

(C) Forms of Distribution. In an election to commence benefits under subsection (4)(B), a Participant may, subject to applicable law and the other provisions of the plan, elect to receive payment in accordance with one (1) of the following payment options, to the extent consistent with a reasonable and good faith interpretation of the requirements of section 401(a)(9) of the Code, subsection (4)(H) below, and not inconsistent with this section (4):

1. A single lump-sum payment;

2. Installment payments for a period of years (payable on a monthly, quarterly, semi-annual, or annual basis) which extends no longer than the life expectancy of the Participant;

3. Partial lump-sum payment of a designated amount, with the balance payable in installment payments for a period of years, as described in paragraph (4)(C)2., as long as such installment payments begin prior to the end of the calendar year following the year the partial lump-sum payment was made; and 4. Annuity payments (payable on a monthly, quarterly, or annual basis) for the lifetime of the Participant or for the lifetimes of the Participant and Beneficiary if permitted under sections 401(a)(9) or 457(d) of the Code. If the Participant fails to make a timely election of one (1) of the payment options described above, payment shall be made in a single sum.

(D) Death Benefit Distributions. Commencing no later than the calendar year following the calendar year of the Participant’s death, the Participant’s Account Balance shall be paid to the Beneficiary in a lump sum;

(E) Account Balances of Five Thousand Dollars ($5,000) or Less. Notwithstanding subsections (4)(B), (4)(C), and (4)(D), if the amount of a Participant’s Account Balance is not in excess of five thousand dollars ($5,000) (or the dollar limit under section 411(a)(11) of the Code, if greater) on the date that payments commence under subsection (4)(C) or on the date of the Participant’s death, then payment shall be made to the Participant (or to the Beneficiary if the Participant is deceased) in a lump sum equal to the Participant’s Account Balance as soon as practicable following the Participant’s retirement, death, or other Severance from Employment; provided, however, that if the amount of a Participant’s Account Balance is in excess of one thousand dollars ($1,000), then any such lump sum payment to the Participant may not be made prior to the Participant’s Normal Retirement Age without the Participant’s written consent;

(F) Amount of Account Balance. Except as provided in subsection (4)(C), the amount of any payment under this

section (5) shall be based on the amount of the Account Balance on the preceding Valuation Date.

(G) Revocation of Prior Election. Any election made under this section (4) may be revoked at any time.

(H) Latest Distribution Date. In no event shall any distribution under this section (4) begin later than the later of— 1. April 1 of the year following the calendar year in which the Participant attains age seventy-three (73) (effective January 1, 2023, with respect to participants who attain age seventytwo (72) after December 31, 2022, and age seventy-three (73) before January 1, 2033, or such other applicable age described under Code section 401(a)(9)(C) and the Treasury regulations)

(“RBD Applicable Age”); or 2. April 1 of the year following the year in which the Participant retires or otherwise has a Severance from Employment. If distributions commence in the calendar year following the later of the calendar year in which the Participant attains the RBD Applicable Age (as defined in paragraph (4)(H)1. above) or the calendar year in which the Severance from Employment occurs, the distribution on the date that distribution commences must be equal to the annual installment payment for the year that the Participant has a Severance from Employment determined under subsection (4)

(C) and an amount equal to the annual installment payment for the year after Severance from Employment determined under subsection (4)(C) must also be paid before the end of the calendar year of commencement. A Participant or Beneficiary who would have been required to receive required minimum distributions hereunder for 2009 but for the enactment of

section 401(a)(9)(H) of the Code (2009 RMDs), and who would have satisfied that requirement by receiving distributions that are 1) equal to the 2009 RMDs or 2) one (1) or more payments in a series of substantially equal distributions (that include the 2009 RMDs) made at least annually and expected to last for the life (or life expectancy) of the Participant, the joint lives (or joint life expectancy) of the Participant and the Participant’s designated Beneficiary, or for a period of at least ten (10) years, will receive those distributions for 2009 unless the Participant or Beneficiary chooses not to receive such distributions.

Participants and Beneficiaries described in this paragraph will be given the opportunity to elect to stop receiving the distributions described in this paragraph. Solely for purposes of applying the direct rollover provisions of the Plan, 2009 RMDs will be treated as eligible rollover distributions;

(I) Unforeseeable Emergency Distribution.

1. Distribution. If the Participant has an unforeseeable emergency before retirement or other Severance from the Employment, the Participant may elect to receive a lump sum distribution equal to the amount requested or, if less, the maximum amount determined by the Administrator to be permitted to be distributed under this subsection (4)(I).

2. Unforeseeable emergency defined. An unforeseeable emergency is defined as a severe financial hardship of the Participant resulting from: an illness or accident of the Participant, the Participant’s spouse, or the Participant’s dependent (as defined in section 152(a)); loss of the Participant’s property due to casualty (including the need to rebuild a home following damage to a home not otherwise covered by homeowner’s insurance, e.g., as a result of a natural disaster); the need to pay for the funeral expenses of the Participant’s spouse or dependent (as defined in section 152(a) of the Code); or other similar extraordinary circumstances arising as a result of events beyond the control of the Participant. For example, the imminent foreclosure of or eviction from the Participant’s primary residence may constitute an unforeseeable emergency.

In addition, the need to pay for medical expenses, including nonrefundable deductibles, as well as for the cost of prescription drug medication, may constitute an unforeseeable emergency.

Except as otherwise specifically provided in this subsection (4)

(I), neither the purchase of a home nor the payment of college tuition is an unforeseeable emergency.

3. Unforeseeable emergency distribution standard. A distribution on account of unforeseeable emergency may not be made to the extent that such emergency is or may be relieved through reimbursement or compensation from insurance or otherwise, by liquidation of the Participant’s assets, to the extent the liquidation of such assets would not itself cause severe financial hardship, or by cessation of deferrals under the plan.

4. Distribution necessary to satisfy emergency need.

Distributions because of an unforeseeable emergency may not exceed the amount reasonably necessary to satisfy the emergency need (which may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution);

(J) Distributions for Certain Account Balances of Five Thousand Dollars ($5,000) or Less. At the direction of the Administrator, a Participant’s total Account Balance shall be paid in a lump sum as soon as practical following the direction if— 1. The total Account Balance does not exceed five thousand dollars ($5,000) (or the dollar limit under section 411(a)(11) of the Code, if greater);

2. The Participant has not previously received a distribution of the total amount payable to the Participant under this subsection (4)(J);

3. No Annual Deferral has been made with respect to the Participant during the two- (2-) year period ending immediately before the date of the distribution; and 4. The Participant elects to receive the distribution;

(K) Rollover Distributions.

1. A Distributee who is entitled to an eligible rollover distribution may elect, at the time and in the manner prescribed by the Administrator, to have all or any portion of the distribution paid directly to an eligible retirement plan specified by the Distributee in a direct rollover.

2. For purposes of this subsection (4)(K), an eligible rollover distribution means any distribution of all or any portion of a Participant’s Account Balance, determined in accordance with applicable law and the terms of the Plan, except that an eligible rollover distribution does not include— A. Any installment payment under subsection (4)(C) for a period of ten (10) years or more;

B. Any distribution made under subsection (4)(I) as a result of an unforeseeable emergency; or C. For any other distribution, the portion, if any, of the distribution under section 401(a)(9) of the Code. In addition, an eligible retirement plan means an individual retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, a qualified trust described in section 401(a) of the Code, an annuity plan described in section 403(a) or 403(b) of the Code, an eligible government plan described in section 457(b) of the Code, that accepts the eligible rollover distribution, or, effective January 1, 2008, a Roth IRA described under section 408A of the Code, to the extent permitted by applicable law. If any portion of an eligible rollover distribution is attributable to payments or distributions from a Participant’s Roth subaccount, an eligible retirement plan with respect to such portion shall include only another designated Roth account of the Participant (from whose account the payments or distributions were made) or a Roth IRA of such Participant.

3. A “Distributee” means a Participant or the spouse of a deceased Participant. Effective January 1, 2007, a Participant’s designated non-spouse Beneficiary may be a Distributee but only with respect to an eligible retirement plan that is an individual retirement account described in Code section 408(a) or an individual retirement annuity described in Code section 408(b).

(5) Rollovers to the Plan and transfers shall be in accordance with the following:

(A) Eligible Rollover Contributions to the Plan.

1. A Participant who is an Employee and who is entitled to receive an eligible rollover distribution from another eligible retirement plan may request to have all or a portion of the eligible rollover distribution paid to the Plan. The Administrator may require such documentation from the distributing plan as it deems necessary to effectuate the rollover in accordance with section 402 of the Code and to confirm that such plan is an eligible retirement plan within the meaning of section 402(c)(8)(B) of the Code.

2. For purposes of paragraph (5)(A)1., an eligible rollover distribution means any distribution of all or any portion of a Participant’s benefit under another eligible retirement plan, except that an eligible rollover distribution does not include a) any installment payment for a period of ten (10) years or more, b) any distribution made as a result of an unforeseeable emergency or other distribution which is made upon hardship of the employee, or c) for any other distribution, the portion, if any, of the distribution that is a required minimum distribution under section 401(a)(9) of the Code. In addition, an eligible retirement plan means an individual retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, a qualified trust described in section 401(a) of the Code, an annuity plan described in section 403(a) or 403(b) of the Code, or an eligible governmental plan described in section 457(b) of the Code, that accepts the eligible rollover distribution.

3. The Plan shall establish and maintain for the Participant a separate account for any eligible rollover distribution paid to the Plan from any eligible retirement plan that is not an eligible governmental plan under section 457(b) of the Code. In addition, the Plan shall establish and maintain for the Participant a separate account for any eligible rollover distribution paid to the Plan from any eligible retirement plan that is an eligible governmental plan under section 457(b) of the Code;

(B) Plan-to-Plan Transfers to the Plan. At the direction of the Employer, the Administrator may permit a class of Participants who are participants in another eligible governmental plan under section 457(b) of the Code to transfer assets to the Plan as provided in this subsection (5)(B). Such a transfer is permitted only if the other plan provides for the direct transfer of each Participant’s interest therein to the Plan. The Administrator may require in its sole discretion that the transfer be in cash or other property acceptable to the Administrator. The Administrator may require such documentation from the other plan as it deems necessary to effectuate the transfer in accordance with section 457(e)(10) of the Code and section 1.457-10(b) of the Income Tax Regulations and to confirm that the other plan is an eligible governmental plan as defined in

section 1.457-2(f) of the Income Tax Regulations. The amount so transferred shall be credited to the Participant’s Account Balance and shall be held, accounted for, administered, and otherwise treated in the same manner as an Annual Deferral by the Participant under the Plan, except that the transferred amount shall not be considered an Annual Deferral under the Plan in determining the maximum deferral under section (3);

(C) Plan-to-Plan Transfers from the Plan.

1. At the direction of the Employer, the Administrator may permit a class of Participants and Beneficiaries to elect to have all or any portion of their Account Balance transferred to another eligible governmental plan within the meaning of section 457(b) of the Code and section 1.457-2(f) of the Income Tax Regulations. A transfer is permitted under this paragraph (5)(C)1. for a Participant only if the Participant has had a Severance from Employment with the Employer and is an employee of the entity that maintains the other eligible governmental plan. Further, a transfer is permitted under this paragraph (5)(C)1. only if the other eligible governmental plan provides for the acceptance of plan-to-plan transfers with respect to the Participants and Beneficiaries and for each Participant and Beneficiary to have an amount deferred under the other plan immediately after the transfer at least equal to the amount transferred.

2. The Administrator may permit a Participant to elect to use all or any portion of his or her Account Balance reflecting amounts deferred by such Participant in a direct trustee-totrustee transfer to a defined benefit governmental plan in accordance with the following. A transfer may be permitted under this paragraph (5)(C)2. for a Participant if the receiving plan is a defined benefit governmental plan within the meaning of section 414(d) of the Code, the receiving plan permits the purchase of permissive service credit within the meaning of section 415(n)(3)(A) of the Code, and the transfer qualifies as a trustee-to-trustee transfer to purchase permissive service credit within the meaning of section 457(e)(17) of the Code and section 1.457-10(b)(8) of the Income Tax Regulations.

The Participant must use the election forms provided by the defined benefit governmental plan or such other forms as may be required by the Administrator that document the exact amount of transfer required to purchase the permissive service credits for such purpose.

3. Upon the transfer of assets under this subsection (5)

(C), the Plan’s liability to pay benefits to the Participant or Beneficiary under this Plan shall be discharged to the extent of the amount so transferred for the Participant or Beneficiary.

The Administrator may require such documentation from the receiving plan as it deems appropriate or necessary to comply with paragraphs (5)(C)1. and (5)(C)2. (for example, to confirm that the receiving plan is an eligible governmental plan, and to assure that the transfer is permitted under the receiving plan) or to effectuate the transfer pursuant to section 1.457-10(b) of the Income Tax Regulations.

(6) The Trust Funds shall be in accordance with the following:

(A) Trust Fund. All amounts of Annual Deferrals, all property and rights purchased with such amounts, and all income attributable to such amounts, property, or rights shall be held and invested in the Trust Fund in accordance with this Plan and the Trust Agreement. The Trust Fund, and any subtrust established under the Plan, shall be established pursuant to a written agreement that constitutes a valid trust under the law of the state of Missouri. The Trustee shall ensure that all investments, amounts, property, and rights held under the Trust Fund are held for the exclusive benefit of Participants and their Beneficiaries. The Trust Fund shall be held in trust pursuant to the Trust Agreement for the exclusive benefit of Participants and their Beneficiaries and defraying reasonable expenses of the Plan and of the Trust Fund. It shall be impossible, prior to the satisfaction of all liabilities with respect to Participants and their Beneficiaries, for any part of the assets and income of the Trust Fund to be used for, or diverted to, purposes other than for the exclusive benefit of Participants and their Beneficiaries.

(7) This 16 CSR 50-20.120 shall supersede the provisions of the Plan to the extent those provisions are inconsistent with the provisions of this 16 CSR 50-20.120.

Amended: Filed June 29, 2017, effective Dec. 30, 2017. Amended:

Filed July 2, 2020, effective Jan. 30, 2021. Amended: Filed Sept. 27, 2023, effective April 30, 2024. Amended: Filed Oct. 15, 2025, effective April 30, 2026.

History

• AUTHORITY: section 50.1300, RSMo 2016. Original rule filed Nov. 10, 2005, effective May 30, 2006. Amended: Filed Dec. 22, 2008, effective July 30, 2009. Amended: Filed Jan. 25, 2010, effective July 30, 2010. Amended: Filed Sept. 5, 2012, effective March 30, 2013.