Title 47, Chapter 2, Section 264
( 47-2-264)
(a) Each secretary employed by a judge of the superior court or a district attorney under Code Section 15-6-25 or 15-18-17 shall be a member of the Employees' Retirement System of Georgia with a commencement date of July 1, 1975. Any such secretary who is already a member of the retirement system by virtue of service with another employer shall be entitled to credit for all service rendered while an employee under the retirement system. All contributions required under this chapter shall be paid from funds appropriated or otherwise available for the operation of the superior courts, and all such payments shall be in addition to the regular compensation provided by law for such secretaries. (b) Any member who is a secretary of a judge of the superior court
or a district attorney and who was employed as such a secretary
prior to July 1, 1993, may receive creditable service under this
chapter for such employment prior to July 1, 1993, as provided in
this subsection. In order to obtain creditable service under this
subsection, the member shall (1) provide to the board of trustees
acceptable evidence of the period prior to July 1, 1993, during
which the member was employed as a secretary of a judge of the
superior court or a district attorney but was not a member of this
retirement system or any other retirement system and of the
compensation received by the member for such employment; and (2) pay
to the board of trustees the employee contributions which would have
been required if such person had been a member of the retirement
system during such period of employment, together with interest at
the rate of 6 percent per annum from the date such employee
contributions would have been due. The basis for computing such
employee contributions shall be the compensation actually received
and established to the board as provided in this subsection. No
creditable service shall be allowed under this subsection for any
period of employment for which creditable service is allowed under
any other provision of this chapter or for which creditable service
is received under any provision of any other retirement or pension
system of this state or of any political subdivision of this state. (c) Any member who became a member by operation of this Code section
shall be eligible to obtain creditable service for all prior service
as a secretary of a state court judge while covered by a retirement
or pension system operated by a county for county employees if such
person has not yet begun receiving a retirement or disability
benefit from such retirement or pension system. To obtain such
creditable service, the member must apply to the board of trustees
not later than December 31, 1998, or within six months after
becoming a member, whichever date is later, and must provide such
evidence of such prior service as the board deems necessary. Upon
notification in writing by the board of trustees of this retirement
system, the board of trustees or other managing body of the local
retirement or pension system shall transfer to this retirement
system accumulated employee contributions and accumulated interest
which have been credited by the local retirement or pension system
to each employee and have not been withdrawn, and thereafter such
person shall not be entitled to receive a benefit from such local
retirement or pension system. The employee shall pay to the board of
trustees of this retirement system any employee contributions which
have been paid to the local retirement or pension system by or on
behalf of each employee and have been withdrawn from the local
retirement or pension system, plus interest thereon at the rate of 5
percent per annum. Upon receipt of the funds so transferred, the
board of trustees shall grant to the member such creditable service
as such amount will provide without creating any accrued liability,
as a result of granting such creditable service, against this
retirement system. If the amount of creditable service so obtained
is less than the actual number of years of eligible service, the
member is authorized, but not required, to obtain the difference by
paying to the board of trustees an amount sufficient to grant such
creditable service without creating any accrued liability, as a
result of granting such creditable service, against this retirement
system. (d) Any member of this retirement system subject to the provisions
of this Code section may obtain creditable service for prior service
as a secretary to a state court judge while a participating member
of a county retirement system by so notifying the board of trustees
of this retirement system and the board of trustees of the county
retirement system. Upon receiving such notice, the board of
trustees of the county retirement system shall transfer to the board
of trustees of this retirement system all employer and employee
contributions made by or on behalf of the member, together with
regular interest thereon. Upon receipt of such funds, the member
shall be credited with such years of service, not to exceed the
years of actual service as secretary for a state court judge, as
such amount will warrant without creating any unfunded actuarial
accrued liability. |