Wyoming Administrative Rules 072 — Retirement System

217 Retirement Board

Chapter 1 General Provisions

Wyo. Code R. 072.0003.1.09152015 General Provisions

CHAPTER 1

GENERAL PROVISIONS

Section 1. Authority. The Wyoming Retirement Board, pursuant to W.S. § 9-3-409(a), is authorized to adopt rules and regulations for the administration of the Wyoming Retirement System. Additionally, W.S. § 16-3-102(a) requires each agency to adopt rules of practice setting forth the nature and requirements of all formal and informal procedures available in connection with contested cases.

Section 2. Definitions.

(a) The following terms apply throughout these rules and are defined as follows:

(i) "Disability Administrator" – Means the Wyoming Retirement System staff member responsible for administration of disability applications;

(ii) "Disability Applicant" – Means any Member, who at the time of disability, is actively contributing to any of the pension plans administered by the Wyoming Retirement System, and who has applied for disability benefits;

(iii) "In service" – Means a Member who is actively contributing to the System, is receiving worker's compensation payments, is receiving disability payments under an employer's disability insurance policy, or is on sabbatical or other leave authorized by the Member's employer;

(iv) "Presiding Officer" – Means any person designated by the Board chairman to preside over any hearing provided for under these rules and regulations. Such persons may include, but are not limited to, a Member of the Board, an employee of the System, an employee of another state agency or an outside hearing officer qualified by reason of W.S. § 16-3-112; and

(v) "System" – Means the Wyoming Retirement System established by W.S. § 9-3-403.

Section 3. Contested Case Proceedings.

(a) Any Member who receives notification from the System of a decision which adversely affects the Member shall be entitled to a hearing before the Board or before a hearing officer designated by the Board, if the Member requests a hearing in writing within thirty (30) days from the date of receipt of such notice.

(b) The uniform rules for contested case practice and procedure adopted by the Office of Administrative Hearings shall govern all contested case proceedings.

Section 4. Incorporation by Reference.

(a) The following code, standard, rule, or regulation is incorporated by reference:

(i) Chapter 2 - Uniform Rules for Contested Case Practice and Procedure, adopted by the Office of Administrative Hearings and effective on October 17, 2014, found at: http://soswy.state.wy.us/Rules/RULES/9644.pdf.

(b) No later amendments to a code, standard, rule, or regulation listed in subsection (a) are incorporated by reference.

History

• Effective 2015-09-15

Chapter 2 Direct Rollovers

Wyo. Code R. 072.0003.2.07242014 Direct Rollovers

CHAPTER 2

DIRECT ROLLOVERS

Section 1. Direct Rollovers.

(a) Notwithstanding any provision of the Plan to the contrary that would otherwise limit a distributee's election under this Chapter, a distributee may elect, at the time and in the manner prescribed by the Board, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the distributee in a direct rollover.

Section 2. Definitions.

(a) The following definitions shall apply for purposes of the words and phrases used in this Chapter:

(i) "Eligible rollover distribution" means any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include any distribution which, under the Internal Revenue Code or any regulations thereunder, may not be rolled over, such as:

A. Any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of ten years or more;

B. Any distribution to the extent such distribution is required under Section 401(a)(9) of the Internal Revenue Code; or

C. After-tax amounts unless such amount is rolled over or transferred (i.e., directly rolled over) to an individual retirement account described in Section 408(a) of the Internal Revenue Code, an individual retirement annuity described in Section 408(b) of the Internal Revenue Code, or a Roth individual retirement account described in Section 408A of the Internal Revenue Code; or such amount is transferred (i.e., directly rolled over) to either (1) a qualified trust which is part of a plan which is a under Section 401(a) of the Internal Revenue Code or (2) an annuity plan described in Section 403(b) of the Internal Revenue Code provided that either such type of plan will separately account for the distribution, including the taxable and non-taxable portions of the distribution, in a direct trustee-to-trustee transfer.

(ii) "Eligible retirement plan" is any program defined in Section 402(c)(8)(B) of the Internal Revenue Code, that accepts the member or contributor's eligible rollover distribution, as follows:

A. An individual retirement account described in Section 408(a) of the Internal Revenue Code;

B. An individual retirement annuity described in Section 408(b) of the Internal Revenue Code (other than an endowment contract);

C. A qualified trust;

D. An annuity plan described in Section 403(a) of the Internal Revenue Code;

E. An eligible deferred compensation plan described in Section 457(b) of the Internal Revenue Code that is maintained by an eligible employer described in Section 457(e)(1)(A) of the Internal Revenue Code (so long as the plan agrees to separately account for amounts rolled into the plan);

F. An annuity contract described in Section 403(b) of the Internal Revenue Code; and

G. A Roth individual retirement account described in Section 402A of the Internal Revenue Code, subject to the limitations set forth in the Internal Revenue Code provision.

(iii) Notwithstanding the foregoing, with respect to a non-spouse beneficiary described in paragraph (iv)(D) below, an eligible retirement plan means an individual retirement annuity described in Section 408(b) of the Internal Revenue Code or a Roth individual retirement account described in Section 408A(b) of the Internal Revenue Code provided in either case that it is established on behalf of the non-spouse beneficiary and will be treated as an inherited individual retirement account pursuant to the provisions of Sections 402(c)(11) and 408(d)(3)(C)(ii) of the Internal Revenue Code.

(iv) "Distributee" means:

A. An employee or former employee;

B. The employee's or former employee's surviving spouse;

C. The employee's or former employee's spouse or former spouse who is the alternate payee under a qualified domestic relations order as defined in Section 414(p) of the Internal Revenue Code, with respect to the interest of the spouse or former spouse; and

D. The employee's or former employee's designated non- spouse Beneficiary.

(v) "Direct rollover" means a payment by the Plan to the eligible retirement plan specified by the distributee.

History

• Effective 2014-07-24

Chapter 6 Qualified Domestic Relations Orders

Wyo. Code R. 072.0003.6.09281995 Qualified Domestic Relations Orders

CHAPTER 6

QUALIFIED DOMESTIC RELATIONS ORDERS

Section 1. Rules Established. In cases of domestic relations orders affecting the assets of the Wyoming Retirement System, rules are established to provide for compliance with court orders while protecting the actuarial soundness of the System. The rule making authority for this chapter is provided by W.S. 9-3-409(a). The Wyoming Retirement System will make an effort to abide by the conditions set forth in domestic relations orders affecting the division of retirement assets of a member of the Wyoming Retirement System pursuant to W.S. 9-3-426(b). If the Wyoming Retirement Board determines the order is ambiguous, lacks sufficient information, or needs further clarification, the order will be declared not qualified and will be returned to the parties involved to petition the court and amend the order so that it will be qualified.

Section 2. Minimum Requirements for Qualification. The Qualified Domestic Relations Order must provide enough information for the System to make an unambiguous determination of the rights of the parties specified in the order.

(a) The order must be a judgment, order decree, or approval of a property settlement agreement made under a valid domestic relations law;

(b) The order must relate to the provision of child support, spousal support, or marital property rights to a spouse, former spouse, child, or dependent of the System member;

(c) The order must create or recognize the existence of the eligible alternate payee’s right, or must assign to the alternate payee the right to receive all or part of the member’s benefits under the plan;

(d) The order may not require the payment of any type, form, option, or amount of benefit other than that allowed by Wyoming Retirement Statutes or by these rules.

(e) The order must specify:

(i) the name, birth date, social security number, and last known mailing address of the System member and the name, birth date, social security number, and mailing address of each alternate payee;

(ii) the percentage of the member’s accrued annuity benefits or account, and the percentage of pre-retirement death benefits;

(iii) the number of payments or period to which the order applies; and

(iv) each retirement plan to which the order applies.

Section 3. Policy Provisions. The following rules are promulgated to reflect the policy of the Wyoming Retirement Board on Qualified Domestic Relations Orders. These are intended to provide the courts with a means of determining what divisions of assets are acceptable to the System.

(a) The Wyoming Retirement System provides a monthly benefit at retirement. A Qualified Domestic Relations Order will divide that benefit by a percentage determined by the court. A Qualified Domestic Relations Order will specify a division of the pre-retirement death benefit of the member. In the absence of the order specifying a division of the member’s pre-retirement death benefit, such division will not be allowed for the alternate payee.

(b) In accordance with W.S. 9-3-426(c), upon request of the alternate payee, a lump sum refund of the alternate payee’s percentage of the member’s account shall be paid pursuant to the qualified domestic relations order. Acceptance by the alternate payee of the lump sum refund terminates his right to any further payment or benefit provided by the retirement system. If a member is separated from service and is eligible for retirement but has not yet applied for retirement the alternate payee is considered eligible and can receive benefit.

(c) In lieu of the order specifying another form of payment allowed under the plan, the benefit for the alternate payee will be based on the life expectancy of the alternate payee. All options available to the member except joint and survivor options will be available to the alternate payee when the benefit is based on the life expectancy of the alternate payee.

(d) An actuarial reduction will be made to the benefit amount of the alternate payee in cases where the alternate payee is younger than the member and the benefit is based on the life expectancy of the alternate payee.

(e) If the alternate payee dies before retirement benefits have begun then all benefits awarded by the order will revert back to the member.

(f) If the member dies prior to retirement, the alternate payee will have the option to receive the proportion of the death benefit available as awarded by the court, or the retirement benefits determined available to the alternate payee at the retirement age of the alternate payee.

(g) In the event the Legislature awards an improvement in retirement benefits, the alternate payee’s benefits will be increased to the extent the increase is attributable to years of service during the marriage.

(h) Subsidized early retirement benefits will not be provided to an alternate payee in cases where the alternate payee receives benefits prior to the member reaching age 60 if the member is not yet retired.

(i) The Wyoming Retirement System will not accept a division of a Disability Award when the disabled member is not of retirement age. If the member is of retirement age the distribution will be based on a reduced amount according to the age of the member.

(j) Any payment by the retirement system to an alternate payee in conjunction with a qualified domestic relations order is not subject to the provisions of W.S. 9-3-424 and cannot be redeposited by the member.

Section 4. Definitions.

(a) “Alternate Payee” means a spouse, former spouse, child, or other dependent of a member or retiree who is recognized by a domestic relations order as having a right to receive all or a portion of the benefits payable by the Wyoming Retirement System with respect to such member or retiree.

(b) “Domestic Relations Order” means any judgment, decree, or order, including approval of a property settlement agreement, which relates to the provision of child support, spousal support, or marital property rights to a spouse, former spouse, child, or other dependent of a member of the Wyoming Retirement System, is made pursuant to a valid domestic relations law, and which creates or recognizes the existence of an alternate payee’s right to, or assigns to an alternate payee the right to, receive all or a portion of the benefits payable to the member of the Wyoming Retirement System.

(c) “Qualified Domestic Relations Order” means a domestic relations order which creates or recognizes the existence of an alternate payee’s right, or assigns to an alternate payee the right, to receive all or a portion of the benefits payable with respect to a member or retiree under the Wyoming Retirement System, which directs the Wyoming Retirement System to disburse benefits to the alternate payee, and which meets the requirements of Chapter VI of these rules.

(d) “Account” or “member account” means the member’s contributions paid by an employer under W.S. 9-3-412 and any amounts transferred to the system from a terminated system on behalf of the member, plus interest compounded annually at a rate determined by the board not to exceed the average annual investment yield earned on the assets of the system.

History

• Effective 1995-09-28

Chapter 7 Military Service Credit

Wyo. Code R. 072.0003.7.09282017 Military Service Credit

CHAPTER 7

MILITARY SERVICE CREDIT

Emergency rules are in effect no longer than 120 days after filing

with the Registrar of Rules.

Section 1. Authority. Pursuant to Wyoming Statute § 9-3-409(a), the Wyoming Retirement Board is authorized to adopt rules and regulations for the administration of the Wyoming Retirement System. Further, pursuant to W.S. § 9-3-417(c), the Board is authorized to adopt rules and regulations to allow credit in the retirement system for any period of time which a participating member spends in active military or other emergency service of the United States pursuant to the Uniformed Services Employment and Reemployment Rights Act (USERRA), 38 U.S.C. 4301 et seq., and the Wyoming Military Service Relief Act (WMSRA), W.S. §§ 19-11-101 through 19-11-124.

Section 2. Qualified Military Service. Performance of duty on a voluntary or involuntary basis in a uniformed service under competent authority including active duty, active duty for training, initial active duty for training, inactive duty training, full-time national guard duty, a period for which a person is absent from a position of employment for the purpose of an examination to determine the fitness of the person to perform any such duty and active state service by members of the national guard who are activated pursuant to a call of the governor as provided by law.

Section 3. Eligibility. A member may be eligible to receive qualified military service credit in the retirement system upon satisfying the following requirements of the USERRA and the WMSRA:

(a) The member must take a military leave of absence from employment with a participating employer for the purpose of entering into Qualified Military Service;

(b) The military service must not exceed five (5) years plus any period of additional service imposed by law;

(c) The member must be able to demonstrate honorable discharge or release from service under honorable conditions;

(d) The member must apply for reemployment with the former or another participating employer within thirty (30) days of honorable discharge or release from the military service or ninety (90) days after discharge from hospitalization or medical treatment which immediately follows the termination of, and results from, the service;

(e) The member or the beneficiary of any death and survivor benefits must pay in full the unpaid member contributions, together with any applicable interest as established by the Board, for each year or portion thereof of Qualified Military Service to be counted as creditable service in the retirement system.

Section 4. Member Contribution Requirements.

(a) A member who notifies an employer in writing in advance of a period of Qualified Military Service may elect to pay the required member contributions to the retirement system during such period of service and timely furnish to the employer an amount equal to that which would have been deducted from the member's compensation had the member not taken a military leave of absence.

(b) Upon reemployment in accordance with Section 3 of this Chapter, a member who did not elect to make contributions to the retirement system during a period of Qualified Military Service shall be entitled to make payment to the retirement system in an amount equal to the member contributions that would have been paid had the member continued in employment and not taken a military leave of absence, together with any applicable interest.

(i) All member contributions and any applicable interest made in payment for Qualified Military Service must be received by the retirement system within five (5) years of the member's reemployment.

Section 5. Employer Contribution Requirements.

(a) For a member who notifies an employer in writing in advance of a period of Qualified Military Service of the member's intent to pay the required contributions to the retirement system during such period of service, and upon receipt of the timely submitted member contributions, the employer shall remit the member and employer contributions to the retirement system that would have been contributed on behalf of the member.

(b) For a member who did not elect to pay the required contributions to the retirement system during a period of Qualified Military Service, and upon reemployment of the member in accordance with Section 3 of this Chapter and payment to the retirement system of the member contributions plus any applicable interest, the employer shall pay to the retirement system an amount equal to the employer contributions that the employer would have paid to the retirement system had the member not taken a military leave of absence, together with any applicable interest.

(i) Any employer contributions and applicable interest due to the retirement system shall be paid within thirty (30) days of payment by the member of all applicable contributions and interest.

Section 6. HEART Act Provisions. The Heroes Earnings Assistance and Relief Tax Act of 2008 (The HEART Act) is a federal law that provides tax and pension benefits to members who become disabled while on active military service for more than thirty (30) days and to their survivors if they die in active military service. The HEART Act requires that employers treat such members as having been reemployed by the employer for purposes of entitlement to benefits under the retirement system. The benefits of the HEART Act depend on the specific benefits available to members of the retirement system. The following provisions codify particular HEART Act amendments in compliance with Internal Revenue Code Section 401(a)(37):

(a) Effective with respect to deaths occurring on or after January 1, 2007, while a member is performing Qualified Military Service (as defined in chapter 43 of title 38, United States Code), to the extent required by section 401(a)(37) of the Internal Revenue Code, survivors of a member of the retirement system, are entitled to any additional benefits that the system would provide if the member had resumed employment and then died, such as vesting or survivor benefits that are contingent on the member's death while employed. In any event, a deceased member's period of Qualified Military Service must be counted for vesting purposes.

(b) Effective with respect to deaths and/or disabilities occurring on or after January 1, 2007, while a member is performing Qualified Military Service (as defined in chapter 43 of title 38, United States Code), to the extent permitted by section 414(u)(9) of the Internal Revenue Code, for benefit accrual purposes and in the case of death, for vesting purposes, the member shall be treated as having earned service credit for the period of Qualified Military Service, having returned to employment on the day before the death and/or disability, and then having terminated on the date of death or disability. This provision shall be applied to all similarly situated individuals in a reasonably equivalent manner.

(c) Beginning January 1, 2009, to the extent required by section 414(u)(12) of the Internal Revenue Code, a member receiving differential wage payments (as defined under section 3401(h)(2) of the Internal Revenue Code) from a participating employer shall be treated as employed by that employer, and the differential wage payment shall be treated as compensation for purposes of applying the limits on annual additions under section 415(c) of the Internal Revenue Code. This provision shall be applied to all similarly situated individuals in a reasonably equivalent manner.

History

• Effective 2017-09-28

Chapter 8 Cash Remuneration Rule

Wyo. Code R. 072.0003.8.06181996 Cash Remuneration Rule

CHAPTER 8

CASH REMUNERATION

Section 1. Definition.

(a) “Cash remuneration”, as used in W.S. 9-3-402(a)(xvi) for the purposes of contributions to the system and the determination of an employee’s “highest average salary”, means the compensation paid for services rendered to a participating employer, and includes: contributions required by W.S. 9-3-412; any salary reduction or salary deferral amounts under federal Internal Revenue Code Sections 125, 401(k), 403(b) or 457; any pay for administrative, sabbatical, annual, sick, vacation, or personal leave; any pay for compensatory time, provided that any such pay for compensatory time is made during the same calendar year in which the compensatory time is earned, and any retroactive compensation payments pursuant to court orders, arbitration awards, or litigation and grievance settlements. “Cash remuneration” does not include: fringe benefits such as payments for unused sick, personal, or vacation leave; housing allowances; transportation expenses; early retirement incentive pay; severance pay; bonuses; medical insurance; workers’ compensation benefits; disability insurance premiums or benefits; payments received by a member in lieu of previously employer-provided fringe benefits under an agreement between the member and participating employer entered into within sixty months before retirement; any other payment which may reasonably be construed to be a fringe benefit; or any payment made during any three-year period of employment which is deemed to increase highest average salary for the primary purpose of increasing a retirement benefit.

Section 2.

All contractual relationships entered into prior to November 19, 1992, are “grandfathered”, thus accepting any current “Option 3” as currently effective in Natrona County School District One and other similar options as currently in effect.

Section 3.

(a) If a member employee receives increases in compensation during any three (3) years of service which are not related to promotion and which exceed the average increase received by other employees of the same employer holding comparable positions, the excess shall be excluded when computing the highest average salary if the board finds, after consideration of all circumstances, that the primary purpose of the compensation increase was to increase the retirement benefit of the employee. If there are no employees of the same employer holding comparable positions, the increases may be excluded from the highest average salary if they exceed the average percentage increase received by all other employees of the same employer during the period involved. In making a determination under this section the board may also consider:

(i) The extent of annual compensation increases made to an employee over the employee’s working career;

(ii) Any pattern of an employer providing unusual or extraordinary employee compensation increases during an employee’s final years of employment; or

(iii) Any other factors which may indicate that payments were made to an employee during the final three years of employment or any other three years of employment for the primary purpose of increasing highest average salary and, thereby, increasing the employee’s retirement benefit.

History

• Effective 1996-06-18

Chapter 10 Member Account Records

Wyo. Code R. 072.0003.10.01261994 Member Account Records

CHAPTER 10

MEMBER ACCOUNT RECORDS

Section 1. Authority. As established by W.S. 9-3-403, the Wyoming Retirement System is a body corporate with all of the powers and privileges of a corporation. All of the monies, securities, and other property of the Wyoming Retirement System is held in trust for the purpose of providing retirement benefits to qualified members. Pursuant to W.S. 9-3-409(a) the Wyoming Retirement Board has the authority to make rules and regulations for the administration of the retirement system.

Section 2. Administration. The Wyoming Retirement Board is responsible for the administration of the Wyoming Retirement System, the Firemen’s Pension Account created by W.S. 15-5-202 and The Wyoming State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement Program created by W.S. 9-3-603.

Section 3. Public Inspection. The member account records of any member of any retirement plan specified in Section 2 of this Chapter are held in trust and are not available for public inspection or release unless:

(a) the individual whose records are being requested authorizes the inspection or release of such records in writing; or

(b) a court order directs that the records be made available for inspection or release.

Section 4. Location of Public Inspection. Inspection of records pursuant to Section 3 of this Chapter shall be made only in the offices of the Wyoming Retirement System, during normal business hours, and in the presence of a Wyoming Retirement System staff member.

Section 5. Charge for Copies of Records. If copies of records are authorized pursuant to Section 3 of this Chapter, there shall be a charge of $.25 per copy, with a minimum charge of $1.00, plus any required postage. Fees under this section are payable in advance.

History

• Effective 1994-01-26

Chapter 12 Reemployment of a Retiree

Wyo. Code R. 072.0003.12.04072015 Reemployment of a Retiree

CHAPTER 12

REEMPLOYMENT OF A RETIREE

Section 1. Authority. This Chapter is promulgated under the authority of W.S. § 9-3-415(g).

Section 2. Applicability. This Chapter applies to any Retired Member of the Public Employee Plan, the Law Enforcement Plan and the Air Guard Firefighter Plan.

Section 3. Definitions.

(a) "Retired Member" means a member of the System who has terminated his working career for a salary as an employee of an Employer covered by this Chapter and fulfilled the requirements for eligibility to receive a retirement benefit. In order for a member to be eligible to receive a retirement benefit and be considered a "Retired Member," the System shall have received applicable termination notification from each Employer in a particular plan and shall have received final contributions on behalf of the member from all Employers.

(b) "Rehired Retiree" means a Retired Member who becomes employed by an Employer into a Vacant Full-time position of a regularly contributing employee within the same pension plan in which the retirement benefit of the Retired Member is based.

(c) "Vacant Full-time" means a position for which a full month of service credit is earned.

(d) "Retirement Date" means the date identified on a member's retirement application as the date upon which retirement benefits shall commence.

(e) "Break in Service" means the period of severance of employment that begins upon a member's Retirement Date.

Section 4. Bona Fide Break in Service.

(a) In order to satisfy Internal Revenue Service requirements that a retirement is bona fide and results in a legitimate termination of employment, and to protect the actuarial integrity of the System, a bona fide Break in Service must occur before a Retired Member becomes eligible for reemployment as a Rehired Retiree. A bona fide Break in Service shall be deemed to have occurred when:

(i) The member has severed the employment relationship with all Employers within a particular plan and the System has received all applicable termination notifications;

(ii) The member has not resumed the employment relationship with an Employer;

(iii) The Employer and member did not have an agreement, whether formal or informal, prior to the member's Retirement Date indicating that the member would become reemployed by the Employer; and

(iv) The Employer and member reasonably did not anticipate that the member would perform any further services for the Employer subsequent to the member's Retirement Date.

(b) Upon a determination by the System that a bona fide Break in Service did not occur prior to the date of reemployment, the System shall cancel a Retired Member's benefit and reinstate the member as a contributing member of the System retroactive to the member's Retirement Date. Any benefit payments received by the member prior to reinstatement shall be deducted from future benefit payments.

Section 5. Rehired Retiree Election.

(a) A Retired Member reemployed by an Employer into a vacant full-time position of a regularly contributing employee following a bona fide Break in Service of not less than thirty (30) days shall make an irrevocable election to either:

(i) Continue receiving a retirement benefit and not be reinstated as a contributing member of the System. Any member who makes this election shall not accrue any service credit under the System during the period of reemployment; or

(ii) Discontinue retirement benefits and be reinstated as a contributing member of the System. Any member making this election shall accrue service credit from the date the election is made in accordance with applicable provisions of the Wyoming Retirement Act. The accrual of credit shall continue during the period of reemployment.

(b) Any Employer of a Rehired Retiree electing to continue receiving retirement benefits shall pay into the System an amount equal to both the member's and employer's contributions required by law based upon the Rehired Retiree's salary.

Section 6. Subsequent Retirement.

(a) For a Rehired Retiree who elected to discontinue retirement benefits and be reinstated as a contributing member of the System, the subsequent retirement benefit shall be calculated by combining both employment histories and applying an actuarial adjustment based upon the amount of benefits the member was paid during the first period of retirement.

(b) The retirement benefit option and beneficiary designated by a member upon initial retirement is irrevocable and shall not be changed for any reason, including reinstatement as a contributing member of the System or a subsequent retirement.

(c) For a Rehired Retiree who elected to discontinue retirement benefits and be reinstated as a contributing member of the System, the highest average salary factor applied as a matter of law to calculate the member's initial retirement benefit shall apply to the subsequent retirement unless the period of reemployment is long enough to supersede and replace the initial factor.

(d) If the monthly retirement benefit amount calculated upon a Rehired Retiree's subsequent retirement is less than the benefit amount calculated upon the member's initial Retirement Date, the System shall apply the higher benefit effective upon the subsequent Retirement Date. In no case shall retroactive retirement benefits be paid for the period of reemployment. No cost of living adjustments that may have been awarded prior to the member's subsequent Retirement Date shall be applied to the final benefit.

(e) No Rehired Retiree shall be entitled to a refund of any contributions and interest paid during the period of reemployment.

Section 7. Elected Officers; Status upon Expiration of Term; Reelection; Resignation; Retirement; Continuous Service.

(a) Any member who holds an elective office ceases to be an active member of the System by virtue of that office upon expiration of the term for which elected, if that member is not reelected to either the office then held or another covered office.

(b) If a member retires from elective office under the System and is subsequently reelected to a covered office, the elected officer is considered a Rehired Retiree and is required to provide the notification and designation specified in this Chapter.

(c) Reelection to the same office or another covered office without any intervening Break in Service is considered to be continuous service.

(d) If an elected officer resigns or retires from office subsequent to an election at which the officer is elected to another term for that office or another covered office and if the elected officer assumes the duties of office upon commencement of the term for which elected, the period of such resignation or retirement is not considered a bona fide Break in Service nor is the commencement of the new term following such resignation or retirement considered reemployment for the purpose of making a designation pursuant to this Chapter.

History

• Effective 2015-04-07

Chapter 13 Optional WRS Membership

Wyo. Code R. 072.0003.13.06201995 Optional WRS Membership

CHAPTER 13

OPTIONAL WRS MEMBERSHIP

Section 1. Authority. This rule is adopted pursuant to authority granted under W.S. 9-3-409 and 9- 3-402(a)(vii)(D) and (E).

Section 2. Definitions.

(a) As used in this chapter:

(i) “Board” means the Wyoming Retirement Board established pursuant to W.S. 9-3- 404;

(ii) “Employee” means a permanent employee of the legislature;

(iii) “Employer” means the Legislative Service Office of the Wyoming Legislature;

(iv) “WRS” or “System” means the Wyoming Retirement System established pursuant to W.S. 9-3-403.

Section 3. Permanent employees of the legislature.

(a) Pursuant to W.S. 9-3-402(a)(vii)(D), a permanent employee of the legislature is not a member of the WRS unless that employee elects in writing to become a member. Any permanent employee of the legislature who desires to become a member of the WRS shall notify the Board in writing as to the employee’s intent to become a contributing member. The notice shall be in substantially the following form:

WYOMING RETIREMENT SYSTEM

MEMBERSHIP NOTICE

I hereby give notice to the Board of my intent to become a contributing member of the Wyoming Retirement System. I agree to furnish the Board with necessary information to complete the membership process. I certify that I am a permanent employee of the Wyoming Legislature and pursuant to W.S. 9-3- 402(a)(vii)(D), I am eligible for membership in the System.

__________________________________________ NAME (Print)

__________________________________________ SIGNATURE

__________________________________________ SOCIAL SECURITY NO.

(b) The notice specified in subsection (a) of this section shall be accompanied by a WRS registration form (WRS No. 1). A copy of the notice shall be retained by the employer in the employee’s personnel file.

(c) Any permanent employee of the legislature who is making contributions to the WRS as of the effective date of this rule is considered a member notwithstanding that a written election was not filed with the System. A written election shall be filed with the System by each contributing employee not later than ninety (90) days from the effective date of this rule. The Board shall send a written notice to the employer not later than fifteen (15) days following the effective date of this rule requesting submission of a written membership notice for any employee who has not provided the Board with such a notice.

Section 4. State board or commission members.

(a) Pursuant to W.S. 9-3-402(a)(vii)(E), any member of any state board or commission who is not otherwise employed by the state is not a member of the WRS if that board or commission member elects in writing not to become a member. If such person has not made the election and is making contributions, that person is considered to be a member of the System. If a board or commission member elects not to become a member of the WRS, the board or commission member shall notify the Board in writing not later than ninety (90) days from the date of appointment to the board or commission. The notice shall be in substantially the following form:

WYOMING RETIREMENT SYSTEM

MEMBERSHIP DECLINATION NOTICE

I hereby give notice to the Board of my intention to decline membership in the Wyoming Retirement System. I understand that by giving this notice, I forfeit any right to participate in the System pursuant to my current appointment and any subsequent reappointment to the board/commission.

__________________________________________ NAME (Print)

__________________________________________ NAME OF BOARD/COMMISSION

__________________________________________ SIGNATURE

(b) The notice specified in subsection (a) of this section shall be filed with the Board not later than ninety (90) days following the date of appointment or in the case of board/commission members serving as of the effective date of this rule, the notice shall be filed within ninety (90) days of such effective date.

Failure to file the required notice together with a failure to make contributions to the WRS within the time periods specified in this subsection shall be construed as a renunciation of the board/commission member’s right to participate in the System in the same manner as if the board/commission member had filed the MEMBERSHIP DECLINATION NOTICE.

c) If any board/commission member who is serving on the effective date of this rule and who has neither declined to become a WRS member pursuant to W.S. 9-3-402(a)(vii)(E) nor made contributions to WRS, that member may elect in writing within ninety (90) days from the effective date of this rule to become contributing member of the System. Membership in the System is effective on the date of Board receives the election, and no board or commission member shall receive service credit for service on such board or commission prior to the effective date of the election.

History

• Effective 1995-06-20

Chapter 14 Early Retirement Benefit Reduction Factor

Wyo. Code R. 072.0003.14.06201995 Early Retirement Benefit Reduction Factor

CHAPTER 14

EARLY RETIREMENT BENEFIT REDUCTION

Section 1. Authority. This rule is adopted pursuant to authority granted under W.S. 9-3-409 and 9- 3-415(b).

Section 2. Definitions.

(a) as used in this chapter:

(i) “Early retirement” means retirement prior to the normal retirement age of sixty (60) but does not mean or include retirement under W.S. 9-3-415(a)(ii) (“Rule of 85”).

(ii) “Member” means and includes any full-time or regular part-time employee as specified in W.S. 9-3-402(a)(vii);

(iii) ”WRS” or “System” means the Wyoming Retirement System established pursuant to W.S. 9-3-403.

Section 3. Early retirement eligibility; benefit discount.

(a) Any member may elect early retirement under the System if that member has at least:

(i) Four (4) years of service and is at least fifty (50) but not yet sixty (60) years of age; or

(ii) Twenty-five (25) years of service and is not yet fifty (50) years of age.

(b) Any member who takes early retirement shall have his benefit discounted by five percent (5%) for each year of retirement prior to age sixty (60) as provided in Section 2, Chapter 31, Session Laws of Wyoming, 1990.

History

• Effective 1995-06-20

Chapter 15 Disability Retirement

Wyo. Code R. 072.0003.15.05022012 Disability Retirement

CHAPTER 15

DISABILITY RETIREMENT

Section 1. Eligibility Determination.

(a) Any Member may contact the System to determine whether they are eligible to apply for disability retirement benefits, and shall be evaluated in accordance with the provisions of the applicable plan to determine eligibility using current employment information.

(b) An eligibility determination of an applicant shall be made without regard to sex, race, age, creed, color, or national origin.

(c) No Member is entitled to a disability benefit if the disability is the direct or indirect result of an intentional self-inflicted injury, while sane or insane; the commission of, or attempt to commit a felony or other illegal act; a substance abuse condition, unless a Member is receiving ongoing treatment which prevents the Member from working; bodily injury, mental illness, disease or condition which pre-existed membership in the System.

(d) The System shall deliver to any Member determined to be eligible to apply for disability retirement benefits disability claim forms and instructions.

Section 2. Application Procedure.

(a) All applicants shall be informed in writing of their rights at the time of application. Such rights include, but are not limited to, the following:

(i) The client's medical records are confidential;

(ii) An explanation of the methods of obtaining and releasing client information, including the necessity of client consent;

(iii) The availability of and methods of requesting administrative review and a fair hearing;

(b) Any Member determined to be eligible to apply for disability retirement benefits pursuant to Section 1 of this Chapter, must complete and sign the disability application and all related release forms and return the completed application to the System or its designee within one (1) year of the date the Member asserts the disability rendered the Member unable to perform the occupation for which he or she is reasonably suited by training and experience.

Section 3. Evaluation Procedure.

(a) Upon receipt of a completed application, the System shall contact the employer for proof of employment, official job title and position description.

(b) The System or its designee shall conduct a comprehensive assessment of an application filed by a Disability Applicant. Upon conclusion of the assessment, the Disability Administrator shall render an initial System decision regarding the disability. The Disability Administrator may require the applicant to submit further evidence of the disability and may require the applicant to undergo subsequent examinations or tests, medical or otherwise, deemed necessary and relevant to making a determination. The System shall pay the cost of any additional examination or test required pursuant to this subsection.

(c) The Disability Administrator shall notify the Disability Applicant of the decision by certified mail, return receipt requested, and in accordance with the Wyoming Administrative Procedures Act.

(d) The Disability Administrator may require a Member awarded disability benefits to obtain an evaluation from the Wyoming Department of Health, Division of Vocational Rehabilitation. Upon a recommendation from the Division, the Disability Administrator may require the Member to enter into a program of rehabilitation and provide the Disability Administrator with progress reports at such intervals as specified.

Section 4. Review of Disability Status.

(a) The following procedure shall be used to evaluate the status of each recipient of disability retirement benefits from the System and to establish whether further action is required:

(i) The System or its designee shall keep on file a record of each disability recipient's date of birth, date of disability, address, age, medical background and type and amount of benefit;

(ii) Unless otherwise noted in the disability award letter, the System shall require, at a minimum, disability award recipients to provide annual updates of their medical records to the System or its designee from the recipient's primary physician. The System or its designee shall conduct annual reviews of each disability benefit recipient's file to establish whether or not the recipient has the potential for recovery, what type of physical review is necessary and what process is needed for that review;

(iii) The System may require the recipient to submit to a functional capacity evaluation, physical examination, or other examination performed by a qualified evaluator as selected by the System at the System's expense;

(iv) If the result of any procedure specified in this section indicates that the recipient is no longer disabled, all records of the evaluation and those of the original disability discovery shall be sent to the Disability Administrator for review and advisement;

(v) Not less than quarterly, the System shall notify the Board of all reviews commenced and completed during the immediately preceding quarter and the outcome of each such review.

(b) In addition to the disability reviews specified in subsection (a) of this section, any disability benefit recipient who has been granted a disability conditioned upon further review at a future date shall be scheduled for review by the System or its designee in accordance with the condition specified in the disability award.

(c) No review shall be conducted of any disability recipient who has attained age sixty (60) years old (or normal retirement age, whichever is later), or who, by virtue of the medical record, is deemed by the Disability Administrator to have a terminal condition.

Section 5. Cancelation of Benefit.

(a) If the review of a disability results in cancellation of a disability retirement benefit, the recipient shall be informed by certified mail, return receipt requested, of the reason for the cancellation and the options available for appeal. The benefit shall be canceled beginning the month following the determination.

(b) If a benefit recipient fails or refuses to either provide required medical information or submit to any procedure specified in this Chapter within sixty (60) days from the date the System or its designee requests such information or procedure, the recipient's benefit shall be canceled beginning the month following the 60 day period, and the recipient shall be notified of the cancellation by certified mail, return receipt requested.

History

• Effective 2012-05-02

Chapter 16 Service Credit

Wyo. Code R. 072.0003.16.12121996 Service Credit

CHAPTER 16

SERVICE CREDIT

Section 1. Purpose. The purpose of this Chapter is to carry out the directive of W.S. 9-3-417(b) requiring the Board to adopt appropriate rules and regulations defining how much service in any year is the equivalent of one (1) year of service.

Section 2. Definitions.

(a) As used in this chapter:

(i) “Board” means the Wyoming Retirement Board established by W.S. 9-3-404;

(ii) “Credit”, “service” or “service credit” means the amount of service creditable to each member for the purpose of determining eligibility for retirement;

(iii) “Member” means and includes any full-time or regular part-time employee of an employer as defined in W.S. 9-3-402(a)(vii);

(iv) “Service credit equivalent of one (1) year of service” means any service as determined by the System pursuant to Section 3 of this Chapter which results in a member being credited with one full year of service;

(v) “System” means the Wyoming Retirement System established by W.S. 9-3-403.

Section 3. Service Credit.

(a) When determining the service credit equivalent of one (1) year of service, the System shall consider:

(i) The nature and type of member employment and the employer’s full-time requirements;

(ii) The number of hours worked during a calendar year based on the schedule specified in W.S. 9-3-417(b); and

(iii) Any other relevant information to enable the System to make a determination.

(b) In no case shall a member receive one (1) full year of credit if the member has worked less than one thousand thirty-two (1,032) hours in any calendar year nor shall any member be given more than one (1) year of credit for all service rendered during any calendar year.

History

• Effective 1996-12-12

Chapter 18 Refunds

Wyo. Code R. 072.0003.18.08051999 Refunds

CHAPTER 18

REFUNDS

Section 1. Authority. This rule is adopted pursuant to authority granted under W.S. 9-3- 409.

Section 2. Purpose. The purpose of this rule is to establish greater System efficiency and economy by processing member refunds once each month.

Section 3. Definitions.

(a) As used in this chapter:

(i) "Employer" means a participating employer as defined in W.S. 9-3-402(a)(vi);

(ii) "Member" and employer contributions' means retirement contributions pursu- ant to W.S. 9-3-412 and W.S. 9-3-413 remitted by an employer;

(iii) "Member" means any participant in the System as specified in W.S. 9-3- 402(a)(vii);

(iv) "WRS" or "System" means the Wyoming Retirement System established pursuant to W.S. 9-3-403.

Section 4. Refunds. WRS will process refunds of member contributions once each month.

Refund checks will be available for distribution to members on the first Monday following the seventeenth (17th) day of each month if the requirements specified in Section 5. of this Chapter have been fulfilled.

Section 5. Refund Requirements.

(a) In order for WRS to process a refund, the following conditions must be satisfied:

(i) The member must submit to WRS a signed Special Tax Notice Regarding Refund Payments (WRS-8A);

(ii) If vested, the member must submit to WRS a signed vested response form;

(iii) WRS must have on file a Notice of Termination (WRS 7) from the member's employer;

(iv) All member and employer contributions must have been received by WRS and credited to the member's account;

(v) WRS must have written authorization from the financial institution in any case where the member requests that the refund be rolled over to a financial institution.

(b) Forms specified in subsection(a) of this section received after WRS completes refund processing during any month, will not be processed until the next succeeding month.

(c) Depending upon the time necessary to complete all requirements specified in this section, distribution of a refund check may take as long as sixty (60) days. In no case shall any member receive a refund of any contributions if that member is employed for a salary by an employer as provided in W.S. 9-3-424(b).

History

• Effective 1999-08-05

Chapter 19 Spousal Informed Consent

Wyo. Code R. 072.0003.19.06071999 Spousal Informed Consent

CHAPTER 19

SPOUSAL INFORMED CONSENT

Section 1. Authority. This rule is adopted pursuant to authority granted under W.S. 9-3-409.

Section 2. Purpose.

(a) The purpose of this rule is to require spousal express written consent when a married member:

(i) Requests a refund of contributions;

(ii) Requests a change of beneficiary; or

(iii) Elects any retirement benefit pursuant to W.S. 9-3-418 or 9-3-420.

Section 3. Definitions.

(a) As used in this chapter:

(i) "Member" means any participant in the system as specified in W.S. 9-3-402 (a)

(vii) ;

(ii) "Spouse" means the legal husband or wife of a member;

(iii) "WRS" or "system" means the Wyoming Retirement System established pursuant to W.S. 9-3-403.

Section 4. Spouse's signature; member affidavit; notary; action.

(a) If a member is married, a spouse's written consent and signature is required on the WRS form in any case when the member:

(i) Requests a refund of member contributions;

(ii) Requests a change of beneficiary; or

(iii) Elects any retirement benefit pursuant to W.S. 9-3-418 or 9-3-420

(b) In any case involving any of the requests specified in subsection (a) of this section by a member who is not married, that member must furnish a signed affidavit verifying his or her unmarried status in the manner specified on the WRS form.

(c) Any signature required under subsection (a) or (b) of this section shall be notarized and the necessary information completed on the WRS form.

(c) WRS will not take action on any request under this section until it receives the appropriate notarized signature.

History

• Effective 1999-06-07

Chapter 20 Deminimis Accounts

Wyo. Code R. 072.0003.20.03252005 Deminimis Accounts

CHAPTER 20

DEMINIMIS ACCOUNTS

Section 1. Authority. This rule is adopted pursuant to authority granted under W.S. 9-3-409(a).

Section 2. Purpose. The purpose of this rule is to establish greater system efficiency and economy by requiring the withdrawal of a member's account in certain circumstances.

Section 3. Definitions.

(a) As used in this chapter:

(i) "Member contributions and interest" means retirement contributions pursuant to those required of any member and the accumulated interest on those contributions under any system under the jurisdiction of the Wyoming Retirement Board.

(ii) "Member" means any participant in any system under the jurisdiction of the Wyoming Retirement Board.

(iii) "Vested or Vesting" means the minimum service requirements needed to establish a lifetime benefit for any member under any system under the jurisdiction of the Wyoming Retirement Board.

(iv) "WRS" or "System" means the Wyoming Retirement System established pursuant to W.S. 9-3-403 and any other retirement system under the jurisdiction of the Wyoming Retirement Board.

Section 4. Refunds. WRS shall refund to any member who has terminated employment the member contributions and interest in the event the member is not vested in the system if the member contributions and interest are less than one thousand dollars ($1000). The refund will be subject to the requirements under Chapter 18 Refunds.

Section 5. Current Non-vested Accounts. Any current member who has terminated employment and is not vested in the system, and the member contributions and interest are less than one thousand dollars ($1000), shall be contacted and refunded those contributions and interest. In the event such a member cannot be located after a period of three years from the date of termination the contributions and interest shall revert to the system in which the contributions and interest reside. In the event a member, whose contributions and interest reverted to the system under this section, is reemployed in the system, his account shall be reinstated with interest up to the date of reinstatement and service credit for the prior employment period.

History

• Effective 2005-03-25

Chapter 21 Uniform Procedures, Fees, Costs And Charges For Inspecting, Copying And Producing Public Records

Wyo. Code R. 072.0003.21.09292017 § 1 Authority

(a) The Wyoming Retirement Board (Board) is required under Wyoming Statute 16-3-103(j)(ii) to adopt the Department of Administration and Information's uniform rules pertaining to procedures, fees, costs, and charges for inspecting, copying, and producing public records.

History

• Effective 2017-09-29

Wyo. Code R. 072.0003.21.09292017 § 2 Adoption of Uniform Rules

(a) The Board hereby incorporates by reference the following uniform rules:

(i) Chapter 2 - Uniform Procedures, Fees, Costs, and Charges for Inspecting, Copying, and Producing Public Records adopted by the Department of Administration and Information and effective on September 6, 2016: http://rules.wyo.gov.

(ii) For these rules incorporated by reference:

(A) The Board has determined that incorporation of the full text in these rules would be cumbersome or inefficient given the length or nature of the rules;

(B) The incorporation by reference does not include any later amendments or editions of the incorporated matter beyond the applicable date identified in subsection (a) of this section; and

(C) The incorporated rules are maintained at the Wyoming Retirement System's office and are available for public inspection and copying at the same location.

History

• Effective 2017-09-29

218 Volunteer Firefighter, EMT and Search and Rescue Plan

Chapter 1 Rules Governing the Volunteer Firefighter, EMT and Search and Rescue Pension Account Board

Wyo. Code R. 072.0004.1.12032025 Rules Governing the Volunteer Firefighter, EMT and Search and Rescue Pension Account Board

CHAPTER 1

GENERAL PROVISIONS

Section 1. Authority. These rules are promulgated under the authority of W.S. §§ 35-9-624(b)(ii), 35-9-617(f), 35-9-620(a), 35-9-621(e, j and k), 35-9-624(b)(iv), 35-9-627, and 16-3-102(a).

Section 2. Definitions.

(a) "Board" means the volunteer firefighter, EMT and search and rescue pension account board created pursuant to W.S. § 35-9-623(a).

(b) "Pension account" means the volunteer firefighter, EMT and search and rescue pension account created pursuant to W.S. § 35-9-617(a).

(c) "Spouse" means the lawful spouse of a participating member pursuant to W.S. § 35-9-616(a)(vii).

(i) For purposes of death benefits payable to a member's surviving spouse pursuant to W.S. 35-9-621(b), the member's current spouse shall be deemed, by this special action of the board, the surviving spouse.

(A) Nothing contained in these rules shall be deemed to require the board to provide increased benefits or provide any type, form, option, or amount of benefit not otherwise provided by the plan rules or Wyoming Retirement System.

(B) In the event that any decree of divorce awards a member's death benefit to a former spouse, such decree shall supersede this provision.

(ii) In the event an individual other than the member's surviving spouse claims to be the member's spouse eligible for death benefits under the plan, the claim may be brought before the Board for determination through special action pursuant to W.S. 35-9-616(a)(vii).

Section 3. Pension account participation.

(a) Eligibility for participation in the pension account requires any "volunteer emergency medical technician" as defined by W.S. § 35-9-616(a)(viii), "volunteer firefighter" as defined by W.S. § 35-9-616(a)(x), and "volunteer search and rescue person" as defined by W.S. § 35-9-616(a)(xiii) to devote less than the individual's "entire time of employment" to the volunteer EMT ambulance service, volunteer fire department or county search and rescue organization to which the individual provides services.

(b) Pursuant to the authority granted by W.S. § 35-9-624, the Board may investigate claims and make determinations regarding eligibility for participation in the pension account.

Section 4. Benefits for Members and Retirees of Pre-existing Plans.

(a) For retirees and beneficiaries of either the Volunteer Firemen's Pension Account created pursuant to W.S. §§ 35-9-601 through 35-9-615 (repealed by Laws 2015, Ch. 32 § 3), or the Volunteer EMT Pension Fund created pursuant to §§ W.S. 35-29-101 through 35-29-112 (repealed by Laws 2015, Ch. 32 § 3), receiving a benefit from one of those plans on or before June 30, 2015, the Wyoming Retirement System shall recalculate the benefit using the methodology authorized by the Volunteer Firefighter and EMT Pension Account in W.S. § 35-9-621 and compare that amount to the current benefit. The retiree or beneficiary shall be entitled to the higher of the two benefits.

(b) For members with service prior to July 1, 2015 in either the Volunteer Firemen's Pension Account created pursuant to W.S. §§ 35-9-601 through 35-9-615, or the Volunteer EMT Pension Fund created pursuant to §§ W.S. 35-29-101 through 35-29-112, the Wyoming Retirement System shall, upon the member's application for benefits, calculate the benefit using both the methodology authorized by the Volunteer Firefighter and EMT Pension Account in W.S. § 35-9-621 and the methodology that would have been used under the pre-existing plan. The member shall be entitled to the higher of the two benefits.

(c) For members beginning service on or after July 1, 2015, benefits shall be calculated using the methodology authorized by the Volunteer Firefighter and EMT Pension Account in W.S. § 35-9-621.

Section 5. Military Service Credit.

(a) In accordance with the Uniformed Services Employment and Reemployment Rights Act, 38 U.S.C. 4301 et seq., and the Wyoming Military Service Relief Act, W.S. §§ 19-11-101 through 19-11-124, any participating member called to active duty in the armed forces of the United States or in the Wyoming National Guard shall not be required to withdraw contributions and interest while on active duty, whether contributing to the fund or not.

(i) Any participating member may elect to continue to make the required contributions to the fund during a period of active military service. The member shall notify his volunteer fire department, volunteer EMT ambulance service or county search and rescue organization of his election to continue to make the required contributions at the time he enters active military service and arrange to submit timely contributions. The department shall remit the contributions to the retirement system with the regular monthly member contributions.

(ii) Any participating member who elects not to make pension contributions during active military service, and who rejoins the regular rolls of a duly constituted volunteer fire department, volunteer EMT ambulance service or county search and rescue organization in Wyoming within the time frame outlined in federal law, shall be permitted to make a lump-sum payment to the fund equal to the amount of the missed contributions without interest. Upon such payment, the member shall be credited with service as though no break in service occurred.

(iii) Any participating member who elects not to make pension contributions during active military service, and who rejoins the regular rolls of a duly constituted volunteer fire department, volunteer EMT ambulance service or county search and rescue organization in Wyoming after the time frame outlined in federal law, shall be permitted up to five (5) years from the date of rejoining the regular rolls to make a lump-sum payment to the fund equal to the amount of the missed contributions with interest. Upon such payment, the member shall be credited with service as though no break in service occurred.

Section 6. Contributions.

(a) Contributions for participating members are due monthly to the Wyoming Retirement System.

(b) A participating member who withdraws from the pension account is entitled to the account balance together with interest.

(c) For a member with less than five (5) years of active participation in the pension account who ceases contributions but does not withdraw, the member's account shall be designated as delinquent if no contribution has been received three (3) months following the close of the calendar month for which the contribution was due.

(d) A member's account that remains delinquent for nine (9) months shall be closed and the associated funds shall revert into the pension account.

(e) A member whose account was closed pursuant to this section and who subsequently reenrolls in the pension account shall be entitled to a refund of the amount that had previously reverted into the pension account but shall be deemed to have forfeited any prior service credit.

(f) A member with at least five (5) years of active participation in the pension account who terminates active service as a member and does not withdraw may leave their account on deposit and be eligible to receive the applicable benefit upon reaching retirement age.

(g) Upon discovery that contributions have been submitted on behalf of a member during a period of time in which the member did not qualify for participation in the plan, for any reason, the Board may authorize that the contributions be returned through the contributing agency and the member's account be amended to reflect accurate service credit accrual.

(i) A member with at least five (5) years of active participation in the pension account who leaves service without withdrawing his account and later returns to service as a volunteer shall be entitled to resume participation in the pension account and begin accruing service credit after his account has been amended to reflect accurate prior service credit accrual if contributions continued during a period of time in which the member did not qualify for participation in the pension account.

(ii) A member with less than five (5) years of active participation in the pension account who leaves service without withdrawing his account and who later returns to service as a volunteer shall be entitled to a refund of his account pursuant to this section after his account has been amended to reflect accurate prior service credit accrual if contributions continued during a period of time in which the member did not qualify for participation in the pension account.

(h) A member with ten (10) or more years of active participation in the pension account may choose to remove himself from active service as a volunteer firefighter, EMT or search and rescue person and continue to contribute to the pension account for an amount of time not to exceed the total number of years the member was an active participant in the pension account.

(i) Any member who was enrolled in the Volunteer Firemen's Pension Fund on or before June 30, 2015, and had not refunded his contributions to that plan, and had begun to make continuing contributions after terminating active service as a volunteer fireman pursuant to the terms of that plan, shall be permitted to continue to make those contributions until the member reaches retirement age.

(ii) A service purchase made pursuant to Section 6 of these rules shall not qualify as years of active participation in the pension account required for a member to continue contributions to the pension account after withdrawing from active service as a volunteer.

Section 7. Termination of Active Service due to Disability.

The Board may permit a disabled member to continue contributing to the pension account if termination as a volunteer firefighter, EMT or search and rescue person is due to disability, regardless of the member's years of service. Application for disability shall be made to the Board and supported by at least one medical doctor attesting that the member's disability prevents the member from continuing to serve as an active volunteer firefighter, EMT or search and rescue person.

Section 8. Purchase of Service Credit.

(a) A member with at least five (5) years of active participation in the pension account may elect to make a one-time purchase of up to five (5) years of service credit pursuant to W.S. 35-9-627. Such purchase may be made through direct rollover contributions in accordance with Chapter 2 of the Wyoming Retirement Board's administrative rules and regulations related to direct rollovers.

(b) Pursuant to W.S. § 35-9617(f), any member who was enrolled in the Volunteer Firemen's Pension Fund on or before June 30, 2015, and had not refunded his contributions to that plan, and not made a service purchase under the terms of that plan, may elect to make a one-time purchase of either up to five (5) years of service credit pursuant to this section or an amount equal to the time of actual service as a volunteer fireman in Wyoming prior to enrollment in that plan, whichever is greater.

(c) A service purchase under this section shall not qualify as years of active participation in the pension account required for a member to continue contributions to the pension account after withdrawing from active service as a volunteer.

Section 9. Board Governance.

(a) The Board shall annually elect a chair and a vice chair to preside over Board meetings. The Executive Director of the Wyoming Retirement System shall serve as a non-voting liaison to the Board.

(b) The Board shall review member qualification material, including meeting attendance logs, licenses and certifications, submitted by participating agencies on a schedule of the Board's determination in order to verify membership qualification.

Section 10. Contested Case Practice and Procedure.

(a) Any member who receives notification from the Board or the Wyoming Retirement System of a decision which adversely affects the member shall be entitled to a hearing before the Board or before a hearing officer designated by the Board, if the member requests a hearing in writing within thirty (30) days from the date of receipt of such notice.

(b) The Uniform Rules for Contested Case Practice and Procedure adopted by the Wyoming Office of Administrative Hearings shall govern all contested case proceedings.

Section 11. Incorporation by Reference.

(a) The following codes, standards, rules or regulations are hereby incorporated by reference:

(i) Chapter 2 - Uniform Rules for Contested Case Practice and Procedure, adopted by the Wyoming Office of Administrative Hearings and effective on October 17, 2014, found at http://soswy.state.wy.us/Rules/RULES/9644.pdf.

(ii) Chapter 2 - Direct Rollovers, adopted by the Wyoming Retirement Board and effective on July 24, 2014.

(b) No later amendments to a codes, standards, rules or regulations listed in subsection (a) are incorporated by reference.

History

• Effective 2025-12-03