Chapter 1A — Judicial Retirement


CHAPTER 1A - JUDICIAL RETIREMENT

GENERAL PROVISIONS

NRS 1A.010             Definitions.

NRS 1A.020             “Board” defined.

NRS 1A.030             “Compensation” defined.

NRS 1A.040             “Disability retirement allowance” defined.

NRS 1A.050             “Judicial Retirement Plan” defined.

NRS 1A.060             “Retired justice or judge” defined.

NRS 1A.070             “Service” defined.

NRS 1A.080             “Service retirement allowance” defined.

NRS 1A.090             “System” defined.

NRS 1A.100             Judicial Retirement System: Establishment; public inspection of records; administration by Public Employees’ Retirement Board; legislative review.

NRS 1A.110             Limitations on review and copying of records; waiver.

NRS 1A.120             Right to benefits not subject to taxes, process, bankruptcy, assignment or assessment for impairment or insolvency of insurance company; exceptions.

NRS 1A.130             Application for allowances for service retirement or disability retirement; effective date of retirement; rights of present or former spouse; System exempted from liability for false designation of marital status by member or justice or judge who retires.

NRS 1A.140             Person convicted of murder or voluntary manslaughter of member of System ineligible to receive benefits.

NRS 1A.150             False statement or certification; withholding of information.

ADMINISTRATION

NRS 1A.160             Judicial Retirement Fund: Establishment; policy; sources; payments.

NRS 1A.170             Administration and investment of Judicial Retirement Fund.

NRS 1A.180             Contributions to Judicial Retirement Fund; adjustment of contribution rate.

NRS 1A.190             Transfer of unpaid check for benefits or refund to Judicial Retirement Fund; claim for payment of money; period of limitation.

NRS 1A.200             Judicial Retirement Administrative Fund; administrative fees.

NRS 1A.210             Fund to pay accrued benefits that are not payable because of certain limitations; benefits paid from fund.

NRS 1A.220             System managed by Public Employees’ Retirement Board; general powers and duties of Board.

NRS 1A.230             Actuarial assumptions used in computing benefits: Availability; changes prohibited.

NRS 1A.240             Persons receiving benefits from System entitled to cost-of-living increases.

NRS 1A.250             Administration of accounts of members and recipients of benefits.

MEMBERSHIP

NRS 1A.260             Conditions for membership in System. [Effective through June 30, 2009.]

NRS 1A.260             Conditions for membership in System. [Effective July 1, 2009.]

NRS 1A.270             Membership of Supreme Court justices and district judges who are elected, reelected or appointed on or after November 5, 2002; membership of Supreme Court justices and district judges who are serving on November 5, 2002; restriction on benefits.

NRS 1A.280             Withdrawal from Public Employees’ Retirement System to become member of Judicial Retirement Plan; transfer of liability and service; reestablishment of service prohibited; restriction on benefits.

NRS 1A.285             Membership of justices of the peace and municipal judges; withdrawal from Public Employees’ Retirement System to become member of Judicial Retirement Plan; transfer of liability and service; reestablishment of service prohibited; restriction on benefits.

NRS 1A.290             Termination of membership; rights of justices or judges who have retired.

JUDICIAL RETIREMENT PLAN

General Provisions

NRS 1A.300             Establishment; members; benefits.

NRS 1A.310             Purchase of credit for service: Requirements; sources; installments.

 

Service and Vesting of Allowances and Benefits

NRS 1A.320             Service credit: Commencement; termination.

NRS 1A.330             Service credited in another system ineligible; exception.

NRS 1A.340             Time of vesting; vesting of benefits upon termination of System.

 

Retirement

NRS 1A.350             Eligibility: Age and service; reduction of benefit for retirement before required age.

NRS 1A.360             Reemployment of retired justice or judge: Consequences; payment of contributions for justice or judge who does not enroll in Plan. [Effective through June 30, 2009.]

NRS 1A.360             Employment of retired justice or judge: Consequences; payment of contributions for justice or judge who does not enroll in Plan. [Effective July 1, 2009.]

NRS 1A.370             Reemployment of retired justice or judge: Reenrollment in Plan; rights of membership; accrual of credit for service. [Effective through June 30, 2009.]

NRS 1A.370             Employment of retired justice or judge: Enrollment in Plan; rights of membership; accrual of credit for service; benefits for survivor. [Effective July 1, 2009.]

NRS 1A.380             Inapplicability of various provisions if certain retired Supreme Court justices or district judges are employed in positions with critical labor shortages. [Expired by limitation.]

 

Benefits

NRS 1A.390             Limitation on distributions to members.

NRS 1A.400             Limitation on compensation used to determine retirement benefit.

NRS 1A.410             Limitations on benefits and contributions.

NRS 1A.420             Prohibition against applying forfeitures to increase benefits.

NRS 1A.430             Consent of spouse to retirement plan of member.

NRS 1A.440             Determination of monthly allowance for service retirement.

NRS 1A.450             Optional plans: Alternatives to unmodified allowance for service retirement.

NRS 1A.460             Optional plans: Death of beneficiary; change of selection; effective date of termination or adjustment of allowance. [Effective through June 30, 2009.]

NRS 1A.460             Optional plans: Death of beneficiary; change of selection; effective date of termination or adjustment of allowance. [Effective July 1, 2009.]

NRS 1A.470             Optional deduction from benefits for payment of premium or contribution for group insurance or other obligations; regulations; exemption of Executive Officer, Board and System from liability for errors or omissions.

NRS 1A.480             Disability retirement allowance: Eligibility; calculation of amount; beneficiaries; effective date of termination or adjustment of allowance.

NRS 1A.490             Disability retirement allowance: Applicability of certain provisions.

NRS 1A.500             Disability retirement allowance: Cancellation.

NRS 1A.510             Disability retirement allowance: Consequences of employment of recipient.

NRS 1A.520             Payment of allowance or benefit to alternate payee pursuant to domestic relations order.

 

Benefits for Survivors

NRS 1A.530             Definitions.

NRS 1A.540             “Child” defined.

NRS 1A.550             “Dependent parent” defined.

NRS 1A.560             “Spouse” defined.

NRS 1A.570             Eligibility.

NRS 1A.580             Payments to child of deceased member.

NRS 1A.590             Payments to spouse of deceased member.

NRS 1A.600             Payments to spouse of deceased member who had 10 or more years of creditable service.

NRS 1A.610             Payments to spouse if deceased member was eligible to retire.

NRS 1A.620             Designation of survivor beneficiary and additional payees by member.

NRS 1A.630             Payments to survivor beneficiary of and to additional payees designated by deceased member.

NRS 1A.640             Payments to survivor beneficiary of and to additional payees designated by deceased member who had 10 or more years of creditable service.

NRS 1A.650             Payments to survivor beneficiary and to additional payees designated by deceased member if deceased member was eligible to retire.

NRS 1A.660             Payments to dependent parents; conditions.

NRS 1A.670             Limitation on and reduction of amount of monthly allowance.

 

_________

GENERAL PROVISIONS

      NRS 1A.010  Definitions.  As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 1A.020 to 1A.090, inclusive, have the meanings ascribed to them in those sections.

      (Added to NRS by 2001 Special Session, 68)

      NRS 1A.020  “Board” defined.  “Board” means the Public Employees’ Retirement Board.

      (Added to NRS by 2001 Special Session, 68)

      NRS 1A.030  “Compensation” defined.

      1.  “Compensation” means the salary paid to a justice of the Supreme Court or district judge by this State, to a justice of the peace by a county or to a municipal judge by a city, including:

      (a) Base pay, which is the monthly rate of pay excluding all fringe benefits;

      (b) Additional payment for longevity; and

      (c) Payment for extra duty assignments if it is the standard practice of this State, the county or the city to include such pay in the employment contract or official job description for the calendar year in which it is paid and such pay is specifically included in the justice’s or judge’s employment contract or official job description.

      2.  The term does not include any type of payment not specifically described in this section.

      (Added to NRS by 2001 Special Session, 68; A 2005, 990)

      NRS 1A.040  “Disability retirement allowance” defined.  “Disability retirement allowance” means monthly payments from the Judicial Retirement Fund paid to disabled retired justices of the Supreme Court, district judges, justices of the peace or municipal judges pursuant to the Judicial Retirement Plan.

      (Added to NRS by 2001 Special Session, 68; A 2005, 990)

      NRS 1A.050  “Judicial Retirement Plan” defined.  “Judicial Retirement Plan” means the retirement plan established pursuant to NRS 1A.300.

      (Added to NRS by 2001 Special Session, 68)

      NRS 1A.060  “Retired justice or judge” defined.  “Retired justice or judge” means a justice of the Supreme Court, district judge, justice of the peace or municipal judge who was a member of the Judicial Retirement Plan at the time he retired or a justice of the Supreme Court or district judge who decides, pursuant to NRS 1A.270 or 1A.280, to receive benefits for retirement pursuant to the Judicial Retirement Plan.

      (Added to NRS by 2001 Special Session, 68; A 2005, 990)

      NRS 1A.070  “Service” defined.  “Service” means all creditable employment which is validated pursuant to the provisions of this chapter and can be used in determining eligibility and scope of benefits for justices of the Supreme Court, district judges, justices of the peace or municipal judges pursuant to the Judicial Retirement Plan.

      (Added to NRS by 2001 Special Session, 68; A 2005, 991)

      NRS 1A.080  “Service retirement allowance” defined.  “Service retirement allowance” means monthly payments from the Judicial Retirement Fund paid to a retired justice of the Supreme Court, district judge, justice of the peace or municipal judge pursuant to the Judicial Retirement Plan for the remainder of his life.

      (Added to NRS by 2001 Special Session, 69; A 2005, 991)

      NRS 1A.090  “System” defined.  “System” means the Judicial Retirement System established pursuant to this chapter.

      (Added to NRS by 2001 Special Session, 69)

      NRS 1A.100  Judicial Retirement System: Establishment; public inspection of records; administration by Public Employees’ Retirement Board; legislative review.

      1.  A system of retirement providing benefits for the retirement, disability or death of all justices of the Supreme Court and district judges, and certain justices of the peace and municipal judges, and funded on an actuarial reserve basis is hereby established and must be known as the Judicial Retirement System.

      2.  The System consists of the Judicial Retirement Plan and the provisions set forth in NRS 2.060 to 2.083, inclusive, and 3.090 to 3.099, inclusive, for providing benefits to justices of the Supreme Court or district judges who served either as a justice of the Supreme Court or district judge before November 5, 2002. Each justice of the Supreme Court or district judge who is not a member of the Public Employees’ Retirement System is a member of the Judicial Retirement System.

      3.  The official correspondence and records, other than the files of individual members of the System or retired justices or judges, and, except as otherwise provided in NRS 241.035, the minutes, audio recordings, transcripts and books of the System are public records and are available for public inspection.

      4.  The System must be administered exclusively by the Board, which shall make all necessary rules and regulations for the administration of the System. The rules must include, without limitation, rules relating to the administration of the retirement plans in accordance with federal law. The Legislature shall regularly review the System.

      (Added to NRS by 2001 Special Session, 69; A 2005, 991, 1405)

      NRS 1A.110  Limitations on review and copying of records; waiver.  All records maintained for a member of the System, retired justice or judge, justice of the Supreme Court or district judge who retired pursuant to NRS 2.060 to 2.083, inclusive, or pursuant to NRS 3.090 to 3.099, inclusive, or his beneficiary may be reviewed and copied only by the System, the member, the Court Administrator, the board of county commissioners if the records concern a justice of the peace or retired justice of the peace whom the board of county commissioners allowed to participate in the Judicial Retirement Plan pursuant to NRS 1A.285, the city council if the records concern a municipal judge or retired municipal judge whom the city council allowed to participate in the Judicial Retirement Plan pursuant to NRS 1A.285, the spouse of the member, or the retired justice or judge or his spouse, or pursuant to a court order, or by a beneficiary after the death of the justice or judge on whose account benefits are received pursuant to the System. Any member, retired justice or judge, justice of the Supreme Court or district judge who retired pursuant to NRS 2.060 to 2.083, inclusive, or pursuant to NRS 3.090 to 3.099, inclusive, or beneficiary may submit a written waiver to the System authorizing his representative to review or copy all such records.

      (Added to NRS by 2001 Special Session, 69; A 2005, 991)

      NRS 1A.120  Right to benefits not subject to taxes, process, bankruptcy, assignment or assessment for impairment or insolvency of insurance company; exceptions.

      1.  Except as otherwise provided in NRS 1A.520 and 31A.150 and as limited by subsection 2, the right of a person to a pension, an annuity, a retirement allowance, the pension, annuity or retirement allowance itself, any optional benefit or death benefit or any other right accrued or accruing to any person under the provisions of this chapter, and the money in the Judicial Retirement Fund, is:

      (a) Exempt from all state, county and municipal taxes;

      (b) Not subject to execution, garnishment, attachment or any other process;

      (c) Not subject to the operation of any bankruptcy or insolvency law;

      (d) Not assignable, by power of attorney or otherwise; and

      (e) Exempt from assessment for the impairment or insolvency of any life or health insurance company.

      2.  The System may withhold money from a benefit when the person applying for or receiving the benefit owes money to the System.

      (Added to NRS by 2001 Special Session, 82)

      NRS 1A.130  Application for allowances for service retirement or disability retirement; effective date of retirement; rights of present or former spouse; System exempted from liability for false designation of marital status by member or justice or judge who retires.

      1.  Applications for service retirement allowances or disability retirement allowances must be submitted to the offices of the System on forms approved by the Executive Officer of the Board. The form must not be deemed filed unless it contains:

      (a) The member of the Judicial Retirement Plan’s selection of the retirement plan contained in NRS 1A.440 or one of the optional plans provided in NRS 1A.450;

      (b) A notarized statement of the marital status of the member of the Judicial Retirement Plan; and

      (c) If the member of the System is married, a statement of the spouse’s consent or objection to the chosen retirement plan, signed by the spouse and notarized.

      2.  Except as otherwise required by NRS 1A.390, retirement becomes effective on whichever of the following days is the later:

      (a) The day immediately following the applicant’s last day of employment;

      (b) The day the completed application form is filed with the System;

      (c) The day immediately following the applicant’s last day of creditable service; or

      (d) The effective date of retirement specified on the application form.

      3.  The selection of a retirement plan by a member of the Judicial Retirement Plan and consent or objection to that plan by the spouse pursuant to this section does not affect the responsibility of the member concerning the rights of any present or former spouse.

      4.  The System is not liable for any damages resulting from the false designation of marital status by a member of the System or a retired justice or judge, or a justice of the Supreme Court or district judge who retires pursuant to NRS 2.060 to 2.083, inclusive, or pursuant to NRS 3.090 to 3.099, inclusive.

      (Added to NRS by 2001 Special Session, 77)

      NRS 1A.140  Person convicted of murder or voluntary manslaughter of member of System ineligible to receive benefits.  Any person convicted of the murder or voluntary manslaughter of a member of the System is ineligible to receive any benefit conferred by any provision of this chapter or NRS 2.060 to 2.083, inclusive, or 3.090 to 3.099, inclusive, by reason of the death of that member. The System may withhold the payment of any benefit otherwise payable under this chapter by reason of the death of any member of the System from any person charged with the murder or voluntary manslaughter of that member, pending final determination of those charges.

      (Added to NRS by 2001 Special Session, 82)

      NRS 1A.150  False statement or certification; withholding of information.  A person who knowingly makes a false statement, certifies to an incorrect document or withholds information for the purpose of receiving or assisting another person in receiving benefits under this chapter to which he is not entitled is guilty of a gross misdemeanor.

      (Added to NRS by 2001 Special Session, 87)

ADMINISTRATION

      NRS 1A.160  Judicial Retirement Fund: Establishment; policy; sources; payments.

      1.  The Judicial Retirement Fund is hereby established as a trust fund.

      2.  It is hereby declared to be the policy of the Legislature that the Judicial Retirement Fund is established to afford a degree of security to long-time justices of the Supreme Court, district judges, justices of the peace and municipal judges in this State. The money in the Fund must not be used or appropriated for any purpose incompatible with the provisions of this chapter or NRS 2.060 to 2.083, inclusive, or 3.090 to 3.099, inclusive. The Fund must be invested and administered to ensure the highest return consistent with safety in accordance with accepted investment practices.

      3.  All money appropriated by the Legislature to the Judicial Retirement Fund, all money submitted to the System for deposit in the Fund pursuant to NRS 1A.180 and all income accruing to the Fund from all other sources must be deposited in the Fund.

      4.  The interest and income earned on the money in the Judicial Retirement Fund, after deducting any applicable charges, must be credited to the Fund.

      5.  The System must pay all retirement allowances, benefits, optional settlements and other obligations or payments payable by the System pursuant to this chapter and NRS 2.060 to 2.083, inclusive, and 3.090 to 3.099, inclusive, from the Judicial Retirement Fund. The money in the Fund must be expended by the Board for the payment of expenses authorized by law to be paid from the Fund.

      (Added to NRS by 2001 Special Session, 69; A 2005, 992)

      NRS 1A.170  Administration and investment of Judicial Retirement Fund.  The Board has the exclusive control of the administration and investment of the Judicial Retirement Fund, with the same powers and duties and subject to the same limitations and restrictions that are applicable to the administration and investment of the Public Employees’ Retirement Fund.

      (Added to NRS by 2001 Special Session, 70)

      NRS 1A.180  Contributions to Judicial Retirement Fund; adjustment of contribution rate.

      1.  Beginning July 1, 2003, the Court Administrator shall submit to the System for deposit in the Judicial Retirement Fund on behalf of each justice of the Supreme Court or district judge who is a member of the System the percentage of compensation of the member that is determined by the actuary of the System to be required to pay the normal cost incurred in making payments for such members pursuant to subsection 5 of NRS 1A.160 and the administrative expenses of the System that are attributable to such members. Such payments must be:

      (a) Accompanied by payroll reports that include information deemed necessary by the Board to carry out its duties; and

      (b) Received by the System not later than 15 days after the calendar month for which the compensation and service credits of members of the System are reported and certified by the Court Administrator. The compensation must be reported separately for each month that it is paid.

      2.  Beginning July 1, 2003, the State of Nevada shall pay to the System for deposit in the Judicial Retirement Fund from any fund created for the purpose of paying pension benefits to justices of the Supreme Court or district judges an amount as the contribution of the State of Nevada as employer which is actuarially determined to be sufficient to provide the System with enough money to pay the benefits for justices of the Supreme Court and district judges for which the System will be liable.

      3.  Upon the participation of a justice of the peace or municipal judge in the Judicial Retirement Plan pursuant to NRS 1A.285, the county or city shall submit to the System for deposit in the Judicial Retirement Fund on behalf of each justice of the peace or municipal judge who is a member of the System the percentage of compensation of the member that is determined by the actuary of the System to be required to pay the normal cost incurred in making payments for such members pursuant to subsection 5 of NRS 1A.160 and the administrative expenses of the System that are attributable to such members. Such payments must be:

      (a) Accompanied by payroll reports that include information deemed necessary by the Board to carry out its duties; and

      (b) Received by the System not later than 15 days after the calendar month for which the compensation and service credits of members of the System are reported and certified by the county or city. The compensation must be reported separately for each month that it is paid.

      4.  Upon the participation of a justice of the peace or municipal judge in the Judicial Retirement Plan pursuant to NRS 1A.285, the county or city shall pay to the System for deposit in the Judicial Retirement Fund an amount as the contribution of the county or city as employer which is actuarially determined to be sufficient to provide the System with enough money to pay the benefits for justices of the peace and municipal judges for which the System will be liable.

      5.  Except as otherwise provided in this subsection, the total contribution rate that is actuarially determined for members of the Judicial Retirement Plan must be adjusted on the first monthly retirement reporting period commencing on or after July 1 of each odd-numbered year based on the actuarially determined contribution rate indicated in the biennial actuarial valuation and report. The adjusted rate must be rounded to the nearest one-quarter of 1 percent. The total contribution rate must not be adjusted pursuant to this subsection if the existing rate is within one-half of 1 percent of the actuarially determined rate.

      (Added to NRS by 2001 Special Session, 70; A 2003, 2069; 2005, 992)

      NRS 1A.190  Transfer of unpaid check for benefits or refund to Judicial Retirement Fund; claim for payment of money; period of limitation.

      1.  Any check for benefits which has not been paid within 5 years after being transferred to the Account for Unclaimed Benefits must be transferred to the Judicial Retirement Fund.

      2.  If, within 6 years after a check for benefits has been transferred pursuant to subsection 1, any person appears and claims the money, the claimant may file a petition in the District Court for Carson City stating the nature of his claim, with an appropriate prayer for the relief demanded. A copy of the petition must be served upon the Attorney General before or at the time it is filed. Within 20 days after service, the Attorney General shall appear in the proceeding and respond to the petition. If, after examining all the facts, the Attorney General is convinced that the System has no legal defense against the petition, he may, with the consent of the Court, confess judgment on behalf of the System.

      3.  If judgment is not confessed, the petition must be considered at issue on the 20th day after its filing, and may be heard by the Court on that day, or at such future day as the Court may order. Upon the hearing, the Court shall examine into the claim and hear the allegations and proofs. If the Court finds that the claimant is entitled to any money transferred pursuant to subsection 1 to the Judicial Retirement Fund, it shall order the Board to pay the money forthwith to the claimant, but without interest or cost to the Board.

      4.  All persons, except minors and persons of unsound mind, who fail to appear and file their petitions within the time limited in subsection 1 are forever barred. Minors and persons of unsound mind may appear and file their petitions at any time within 5 years after their respective disabilities are removed.

      (Added to NRS by 2001 Special Session, 83)

      NRS 1A.200  Judicial Retirement Administrative Fund; administrative fees.

      1.  The Board shall establish a fund known as the Judicial Retirement Administrative Fund in which must be deposited all administrative fees.

      2.  The Board shall fix an administrative fee per capita sufficient to pay the expense of operating the Judicial Retirement System.

      (Added to NRS by 2001 Special Session, 70)

      NRS 1A.210  Fund to pay accrued benefits that are not payable because of certain limitations; benefits paid from fund.

      1.  The Board may establish a fund to pay the accrued benefits of a member of the System that are not payable because of the limitations set forth in NRS 1A.410. The fund must be established in accordance with the provisions of section 415(m) of the Internal Revenue Code, 26 U.S.C. § 415(m), and must be separate from the Judicial Retirement Fund.

      2.  If the Board establishes a fund pursuant to subsection 1, the benefits that are required to be paid from the fund must be paid from money in the fund.

      (Added to NRS by 2001 Special Session, 70)

      NRS 1A.220  System managed by Public Employees’ Retirement Board; general powers and duties of Board.

      1.  The Board, subject to the limitations of this chapter, is responsible for managing the System.

      2.  The Board shall:

      (a) Arrange for a biennial actuarial valuation and report of the actuarial soundness of the System to be prepared by an independent actuary based upon data compiled and supplied by employees of the System, and shall adopt actuarial tables and formulas prepared and recommended by the actuary;

      (b) Provide for a biennial audit of the System, including, without limitation, the Judicial Retirement Administrative Fund, by an independent certified public accountant; and

      (c) Provide an annual report concerning the System established pursuant to this chapter to the Court Administrator, each board of county commissioners that allows justices of the peace to participate in the Judicial Retirement Plan pursuant to NRS 1A.285, each city council that allows municipal judges to participate in the Judicial Retirement Plan pursuant to NRS 1A.285, the Governor and each member of the Legislature, and make the report available to all members of the System upon request. The report must contain, when available, a review of the actuarial valuation required by paragraph (a).

      3.  The Board may:

      (a) Adjust the service or correct the records, allowance or benefits of any member of the System, retired justice or judge or beneficiary after an error or inequity has been determined, and require repayment of any money determined to have been paid by the System in error, if the money was paid within 6 years before demand for its repayment.

      (b) Examine and copy personnel and financial records of:

             (1) A justice of the Supreme Court or district judge that are maintained by the Court Administrator;

             (2) A justice of the peace who participates in the Judicial Retirement Plan pursuant to NRS 1A.285 that are maintained by a county; and

             (3) A municipal judge who participates in the Judicial Retirement Plan pursuant to NRS 1A.285 that are maintained by a city.

      (c) Require an annual notarized statement from a retired justice or judge or beneficiary that he is in fact receiving an allowance or benefits, and withhold the allowance or benefits if he fails to provide the statement.

      4.  As used in this section, “error or inequity” means the existence of extenuating circumstances, including, without limitation, a member’s reasonable and detrimental reliance on representations made by the System which prove to be erroneous, or the mental incapacity of the member.

      (Added to NRS by 2001 Special Session, 71; A 2005, 993)

      NRS 1A.230  Actuarial assumptions used in computing benefits: Availability; changes prohibited.

      1.  The Board shall not change the actuarial assumptions used in computing the benefits provided to a member of the System.

      2.  The Board shall make available to every member of the System upon request the actuarial assumptions used in computing the benefits provided to a member of the System.

      (Added to NRS by 2001 Special Session, 71)

      NRS 1A.240  Persons receiving benefits from System entitled to cost-of-living increases.  Each person who receives benefits from the Judicial Retirement Fund pursuant to the System is entitled to receive cost-of-living increases equivalent to those provided for retirees and beneficiaries of the Public Employees’ Retirement System.

      (Added to NRS by 2001 Special Session, 79)

      NRS 1A.250  Administration of accounts of members and recipients of benefits.  Except as specifically provided in this chapter, the accounts of members of the System and recipients of benefits of the System must be administered in accordance with the provisions of chapter 286 of NRS as if the justice of the Supreme Court, the district judge, the justice of the peace or the municipal judge were or had been a member of the Public Employees’ Retirement System.

      (Added to NRS by 2001 Special Session, 71; A 2005, 994)

MEMBERSHIP

      NRS 1A.260  Conditions for membership in System. [Effective through June 30, 2009.]

      1.  No person may become a member of the System unless he is a justice of the Supreme Court or a district judge, or a justice of the peace or municipal judge who is allowed and elects to participate in the Judicial Retirement Plan pursuant to NRS 1A.285.

      2.  Except as otherwise provided in NRS 1A.370, persons retired under the provisions of this chapter who are reemployed as a justice of the Supreme Court, district judge, justice of the peace or municipal judge are not eligible to become members of the System.

      (Added to NRS by 2001 Special Session, 71; A 2005, 994, 2067)

      NRS 1A.260  Conditions for membership in System. [Effective July 1, 2009.]

      1.  No person may become a member of the System unless he is a justice of the Supreme Court or a district judge, or a justice of the peace or municipal judge who is allowed and elects to participate in the Judicial Retirement Plan pursuant to NRS 1A.285.

      2.  Except as otherwise provided in NRS 1A.370, persons retired under the provisions of this chapter who are employed as a justice of the Supreme Court, district judge, justice of the peace or municipal judge in any judicial capacity, including, without limitation, employment as a senior justice, senior judge, senior justice of the peace or senior municipal judge of the Nevada Court System, are not eligible to become members of the System.

      (Added to NRS by 2001 Special Session, 71; A 2005, 994, 2067, effective July 1, 2009)

      NRS 1A.270  Membership of Supreme Court justices and district judges who are elected, reelected or appointed on or after November 5, 2002; membership of Supreme Court justices and district judges who are serving on November 5, 2002; restriction on benefits.

      1.  Each justice of the Supreme Court or district judge who is elected or appointed as a justice of the Supreme Court or a district judge on or after November 5, 2002, who takes office on or after January 1, 2003, and who previously has not served as either a justice of the Supreme Court or a district judge must receive benefits for retirement, benefits for disability and survivor benefits under the Judicial Retirement Plan, if eligible to receive such benefits under the Judicial Retirement Plan, unless he is a member of the Public Employees’ Retirement System. If he is a member of the Public Employees’ Retirement System, he will remain a member unless he withdraws from the Public Employees’ Retirement System pursuant to NRS 1A.280, if eligible to do so.

      2.  Each justice of the Supreme Court or district judge who is elected or appointed as a justice of the Supreme Court or district judge on or after November 5, 2002, and who previously has served as either a justice of the Supreme Court or a district judge and each justice of the Supreme Court or district judge who is serving as a justice of the Supreme Court or district judge on November 5, 2002, must receive benefits for retirement, benefits for disability and survivor benefits pursuant to either:

      (a) NRS 2.060 to 2.083, inclusive, or 3.090 to 3.099, inclusive, as those sections existed on November 5, 2002, if eligible to receive such benefits under such provisions; or

      (b) The Judicial Retirement Plan, if eligible to receive such benefits under the Judicial Retirement Plan,

Ê whichever is most beneficial to the justice or judge or his survivor, as determined by the justice or judge at the time of his retirement or the time at which he becomes disabled, or as determined by his survivor at the time of his death, unless he is a member of the Public Employees’ Retirement System. If he is a member of the Public Employees’ Retirement System, he will remain a member unless he withdraws from the Public Employees’ Retirement System pursuant to NRS 1A.280, if eligible to do so. A survivor may not change a determination that affects the survivor and which was made by a justice or judge pursuant to this section while the justice or judge was alive.

      3.  A determination made pursuant to subsection 2 is final and if a justice or judge or his survivor determines pursuant to subsection 2:

      (a) To receive benefits pursuant to the Judicial Retirement Plan, the justice, judge or survivor may not receive benefits pursuant to NRS 2.060 to 2.083, inclusive, or pursuant to NRS 3.090 to 3.099, inclusive; or

      (b) To receive benefits pursuant to NRS 2.060 to 2.083, inclusive, or pursuant to NRS 3.090 to 3.099, inclusive, the justice, judge or survivor may not receive benefits pursuant to the Judicial Retirement Plan.

      4.  No justice of the Supreme Court or district judge or survivor of a justice of the Supreme Court or district judge may receive benefits under both this chapter and:

      (a) NRS 2.060 to 2.083, inclusive; or

      (b) NRS 3.090 to 3.099, inclusive.

      5.  A justice of the Supreme Court or district judge or a survivor of a justice of the Supreme Court or district judge who is receiving retirement allowances pursuant to NRS 2.060 to 2.083, inclusive, or pursuant to NRS 3.090 to 3.099, inclusive, on January 1, 2003, is not eligible for transfer to the Judicial Retirement Plan.

      (Added to NRS by 2001 Special Session, 72; A 2003, 2069; 2005, 1067)

      NRS 1A.280  Withdrawal from Public Employees’ Retirement System to become member of Judicial Retirement Plan; transfer of liability and service; reestablishment of service prohibited; restriction on benefits.

      1.  A person who is elected or appointed as a justice of the Supreme Court or district judge on or after November 5, 2002, and takes office on or after January 1, 2003, and who is a member of the Public Employees’ Retirement System established pursuant to chapter 286 of NRS on the date that he is elected or appointed may withdraw from the Public Employees’ Retirement System and become a member of the Judicial Retirement Plan if he gives written notice to the Board of his intention to withdraw from the Public Employees’ Retirement System and to become a member of the Judicial Retirement Plan. Such notice must be given to the Board within the time set forth in subsection 3 and must be given the first time that the justice or judge is elected or appointed while he is a member of the Public Employees’ Retirement System.

      2.  A justice or judge may not become a member of the Judicial Retirement Plan pursuant to subsection 1 if he has previously been elected or appointed on or after November 5, 2002, and taken office on or after January 1, 2003, while he was a member of the Public Employees’ Retirement System and he did not give notice of his intention to withdraw from the Public Employees’ Retirement System and to become a member of the Judicial Retirement Plan in the manner set forth in this section.

      3.  Written notice given pursuant to subsection 1 must be received by the Board:

      (a) If the justice or judge is elected, by March 31 of the year immediately following the year in which he was elected; or

      (b) If the justice or judge is appointed, within 90 days after his appointment.

      4.  If the Board receives notice pursuant to this section that a justice or judge intends to withdraw from the Public Employees’ Retirement System, it shall transfer from the Public Employees’ Retirement Fund to the Judicial Retirement Plan the accrued actuarial liability and credit for service earned by the justice or judge while a member of the Public Employees’ Retirement System as determined by an actuary of the Judicial Retirement System. The service so transferred must be accredited under the Judicial Retirement Plan as if performed in the Public Employees’ Retirement System.

      5.  If the Board does not receive written notice that a justice or judge intends to withdraw from the Public Employees’ Retirement System pursuant to subsection 3, the justice or judge will remain a member of the Public Employees’ Retirement System.

      6.  A justice or judge who exercises the option granted by this section may not reestablish the service for which the liabilities were transferred.

      7.  No justice of the Supreme Court or district judge or survivor of a justice of the Supreme Court or district judge may receive benefits under both this chapter and chapter 286 of NRS.

      8.  A justice of the Supreme Court or district judge or survivor of a justice of the Supreme Court or district judge who is receiving a retirement allowance from the Public Employees’ Retirement System on January 1, 2003, is not eligible for transfer to the Judicial Retirement Plan.

      (Added to NRS by 2001 Special Session, 73; A 2005, 1068)

      NRS 1A.285  Membership of justices of the peace and municipal judges; withdrawal from Public Employees’ Retirement System to become member of Judicial Retirement Plan; transfer of liability and service; reestablishment of service prohibited; restriction on benefits.

      1.  A justice of the peace or municipal judge may participate in the Judicial Retirement Plan if:

      (a) The board of county commissioners elects to allow the justices of the peace of the county or the city council elects to allow the municipal judges of the city to participate in the Judicial Retirement Plan; and

      (b) The justice of the peace or the municipal judge elects to participate in the Judicial Retirement Plan.

      2.  Each justice of the peace or municipal judge who is allowed and who elects to participate in the Judicial Retirement Plan pursuant to this section must receive benefits for retirement, benefits for disability and survivor benefits under the Judicial Retirement Plan, if eligible to receive such benefits under the Judicial Retirement Plan.

      3.  If the board of county commissioners rescinds its election to allow the justices of the peace of the county or the city council rescinds its election to allow the municipal judges of the city to participate in the Judicial Retirement Plan, any justice of the peace or municipal judge who elected to participate in the Judicial Retirement Plan before the effective date of the rescission is entitled to continue to participate in the Judicial Retirement Plan.

      4.  A justice of the peace or municipal judge who is a member of the Public Employees’ Retirement System established pursuant to chapter 286 of NRS on the date that he elects to participate in the Judicial Retirement Plan must give written notice to the Board of his intention to withdraw from the Public Employees’ Retirement System and to become a member of the Judicial Retirement Plan.

      5.  If the Board receives notice pursuant to this section that a justice of the peace or municipal judge intends to withdraw from the Public Employees’ Retirement System, it shall transfer from the Public Employees’ Retirement Fund to the Judicial Retirement Plan the accrued actuarial liability and credit for service earned by the justice or judge while a member of the Public Employees’ Retirement System as determined by an actuary of the Judicial Retirement System. The service so transferred must be accredited under the Judicial Retirement Plan as if performed in the Public Employees’ Retirement System.

      6.  A justice of the peace or municipal judge who exercises the option granted by this section may not reestablish the service for which the liabilities were transferred.

      7.  No justice of the peace or municipal judge or survivor of a justice of the peace or municipal judge may receive benefits under both this chapter and chapter 286 of NRS.

      8.  A justice of the peace or municipal judge or survivor of a justice of the peace or municipal judge who is receiving a retirement allowance from the Public Employees’ Retirement System on July 1, 2005, is not eligible for transfer to the Judicial Retirement Plan.

      (Added to NRS by 2005, 989)

      NRS 1A.290  Termination of membership; rights of justices or judges who have retired.

      1.  Membership of a justice of the Supreme Court or a district judge in the System terminates upon:

      (a) The death of the member;

      (b) Receipt of retirement allowances by the member of the Judicial Retirement Plan or retirement benefits pursuant to NRS 2.060 to 2.083, inclusive, or pursuant to NRS 3.090 to 3.099, inclusive; or

      (c) Receipt of disability allowances by the member of the Judicial Retirement Plan or disability benefits pursuant to NRS 2.060 to 2.083, inclusive, or pursuant to NRS 3.090 to 3.099, inclusive.

      2.  Membership of a justice of the peace or municipal judge in the System terminates upon:

      (a) The death of the member;

      (b) Receipt of retirement allowances; or

      (c) Receipt of disability allowances.

      3.  A retired justice or judge is not entitled to any right conferred by this chapter upon a member of the System unless the provision conferring that right expressly states that it is conferred upon a retired justice or judge.

      4.  A justice of the Supreme Court or a district judge who retired pursuant to NRS 2.060 to 2.083, inclusive, or pursuant to NRS 3.090 to 3.099, inclusive, is not entitled to any right conferred by this chapter upon a member of the System unless the provision conferring that right expressly states that it is conferred upon a justice or judge who retired pursuant to NRS 2.060 to 2.083, inclusive, or pursuant to NRS 3.090 to 3.099, inclusive.

      (Added to NRS by 2001 Special Session, 72; A 2005, 994)

JUDICIAL RETIREMENT PLAN

General Provisions

      NRS 1A.300  Establishment; members; benefits.

      1.  A plan under which all justices of the Supreme Court and district judges who are elected or appointed for the first time as either a justice of the Supreme Court or district judge on or after November 5, 2002, and who take office on or after January 1, 2003, and who withdraw from the Public Employees’ Retirement System, if eligible to do so, must receive benefits for retirement, disability and death, and under which justices of the peace and municipal judges who are allowed to participate in the plan pursuant to NRS 1A.285 may receive benefits for retirement, disability and death, is hereby established and must be known as the Judicial Retirement Plan.

      2.  Each justice of the Supreme Court or district judge elected or appointed for the first time as either a justice of the Supreme Court or district judge on or after November 5, 2002, and who takes office on or after January 1, 2003, and who withdraws pursuant to NRS 1A.280 from the Public Employees’ Retirement System, if eligible to do so, is a member of the Judicial Retirement Plan.

      3.  Each justice of the peace and municipal judge who is allowed and who elects to participate in the Judicial Retirement Plan pursuant to NRS 1A.285 is a member of the Judicial Retirement Plan.

      4.  Benefits are earned pursuant to the Judicial Retirement Plan in the manner set forth in NRS 1A.120 to 1A.150, inclusive, 1A.190, 1A.240 and 1A.310 to 1A.670, inclusive.

      (Added to NRS by 2001 Special Session, 74; A 2005, 995, 1069)

      NRS 1A.310  Purchase of credit for service: Requirements; sources; installments.  Except as otherwise required as a result of NRS 1A.410:

      1.  A member of the Judicial Retirement Plan who has 5 years of creditable service may, except as otherwise provided in subsection 2, purchase up to 5 years of service. The member must pay the full actuarial cost of the service as determined by an actuary of the System.

      2.  A justice or judge may purchase creditable service pursuant to subsection 1 only if, at the time of the purchase, he is employed in a position eligible for membership in the Judicial Retirement Plan.

      3.  A member of the Judicial Retirement Plan may use:

      (a) All or any portion of the balance of his interest in a qualified trust pursuant to section 401(a) of the Internal Revenue Code, 26 U.S.C. § 401(a); or

      (b) The money contained in an individual retirement account or in an individual retirement annuity of a member, the entire amount of which is:

             (1) Attributable to a qualified distribution from a qualified trust pursuant to section 401(a) of the Internal Revenue Code, 26 U.S.C. § 401(a); and

             (2) Qualified as an eligible rollover distribution pursuant to section 402 of the Internal Revenue Code, 26 U.S.C. § 402,

Ê to purchase creditable service pursuant to subsection 1.

      4.  If a member of the Judicial Retirement Plan enters into an agreement whereby he agrees to pay for the purchase of service credit in installments and he defaults on that agreement, the member is entitled to receive service credit in the proportion that the principal paid bears to the principal due under the agreement.

      (Added to NRS by 2001 Special Session, 74; A 2003, 2070)

Service and Vesting of Allowances and Benefits

      NRS 1A.320  Service credit: Commencement; termination.  Service credit for a member of the Judicial Retirement Plan begins on the day his term of office begins and terminates on the day his term of office expires, unless sooner terminated on the day of his death, resignation or removal from office.

      (Added to NRS by 2001 Special Session, 75)

      NRS 1A.330  Service credited in another system ineligible; exception.  Except as otherwise provided in this chapter, a member of the Judicial Retirement Plan must not receive credit in the Plan for service that entitled the member to credit for retirement purposes in any other retirement system operated by the federal or a state government, or any of their agencies or political subdivisions, including, without limitation, the Social Security Act.

      (Added to NRS by 2001 Special Session, 75)

      NRS 1A.340  Time of vesting; vesting of benefits upon termination of System.

      1.  The retirement allowance for a member of the Judicial Retirement Plan becomes vested on the date that the member completes 5 years of creditable service.

      2.  Benefits for survivors offered pursuant to this chapter become vested on the date that the member of the Judicial Retirement Plan completes 10 years of creditable service or becomes entitled to begin receiving benefits or on the date of his death, whichever event occurs first.

      3.  Unless otherwise specifically provided by law, any change in the provisions of this chapter is retroactive for all service of any member of the Judicial Retirement Plan before the date of vesting, but no change may impair any vested allowance or benefit.

      4.  Upon the termination or partial termination of the System, all accrued benefits that are funded become 100 percent vested and nonforfeitable.

      (Added to NRS by 2001 Special Session, 87)

Retirement

      NRS 1A.350  Eligibility: Age and service; reduction of benefit for retirement before required age.

      1.  A member of the Judicial Retirement Plan is eligible to retire at the age of 65 years if he has at least 5 years of service, at the age of 60 years if he has at least 10 years of service and at any age if he has at least 30 years of service.

      2.  Any member of the Judicial Retirement Plan who has the years of creditable service necessary to retire, but has not attained the required age, if any, may retire at any age with a benefit actuarially reduced to the required retirement age. Except as otherwise required as a result of NRS 1A.410, a retirement benefit pursuant to this subsection must be reduced by 4 percent of the unmodified benefit for each full year that the member is under the appropriate retirement age, and an additional 0.33 percent for each additional month that the member is under the appropriate retirement age. Any option selected pursuant to this subsection must be reduced by an amount proportionate to the reduction provided in this subsection for the unmodified benefit. The Board may adjust the actuarial reduction based upon an experience study of the System and recommendation by the actuary.

      (Added to NRS by 2001 Special Session, 75)

      NRS 1A.360  Reemployment of retired justice or judge: Consequences; payment of contributions for justice or judge who does not enroll in Plan. [Effective through June 30, 2009.]

      1.  Except as otherwise provided in NRS 1A.370, if a retired justice or judge accepts reemployment as a justice of the Supreme Court, district judge, justice of the peace or municipal judge, he is disqualified from receiving any allowances under the Judicial Retirement Plan for the duration of his active service.

      2.  If a retired justice or judge accepts any employment other than that described in subsection 1, the justice or judge is entitled to the same allowances as a retired justice or judge who has no employment.

      3.  If a retired justice or judge who accepts employment as a justice of the Supreme Court, district judge, justice of the peace or municipal judge pursuant to subsection 1 elects not to reenroll in the Judicial Retirement Plan pursuant to subsection 2 of NRS 1A.370, the Court Administrator if the retired justice or judge is a justice of the Supreme Court or a district judge, the county if the retired justice or judge is a justice of the peace or the city if the retired justice or judge is a municipal judge, may pay contributions on behalf of the retired justice or judge to a retirement fund which is not a part of the Judicial Retirement Plan in an amount not to exceed the amount of the contributions that the Court Administrator, county or city would pay to the System on behalf of a participating justice or judge who is employed in a similar position.

      (Added to NRS by 2001 Special Session, 75; A 2001 Special Session, 98; 2005, 995, 2067)

      NRS 1A.360  Employment of retired justice or judge: Consequences; payment of contributions for justice or judge who does not enroll in Plan. [Effective July 1, 2009.]

      1.  Except as otherwise provided in subsection 4 and NRS 1A.370, if a retired justice or judge accepts employment as a justice of the Supreme Court, district judge, justice of the peace or municipal judge in any judicial capacity, including, without limitation, employment as a senior justice, senior judge, senior justice of the peace or senior municipal judge of the Nevada Court System, he is disqualified from receiving any allowances under the Judicial Retirement Plan for the duration of his active service.

      2.  If a retired justice or judge accepts any employment other than that described in subsection 1, the justice or judge is entitled to the same allowances as a retired justice or judge who has no employment.

      3.  If a retired justice or judge who accepts employment as a justice of the Supreme Court, district judge, justice of the peace or municipal judge in a judicial capacity pursuant to this section elects not to reenroll in the Judicial Retirement Plan pursuant to subsection 1 of NRS 1A.370, the Court Administrator if the retired justice or judge is a justice of the Supreme Court or a district judge, the county if the retired justice or judge is a justice of the peace or the city if the retired justice or judge is a municipal judge, may pay contributions on behalf of the retired justice or judge to a retirement fund which is not a part of the Judicial Retirement Plan in an amount not to exceed the amount of the contributions that the Court Administrator, county or city would pay to the System on behalf of a participating justice or judge who is employed in a similar position.

      4.  The System may waive, for one period of 30 days or less, a retired justice of the Supreme Court’s or district judge’s disqualification under this section if the Chief Justice of the Supreme Court certifies in writing, in advance, that the retired justice of the Supreme Court or district judge is recalled to meet an emergency and that no other qualified person is immediately available. The System may waive, for one period of 30 days or less, a retired justice of the peace’s disqualification under this section if the board of county commissioners of the jurisdiction in which the justice of the peace is to be assigned certifies in writing, in advance, that the retired justice of the peace is recalled to meet an emergency and that no other qualified person is immediately available. The System may waive, for one period of 30 days or less, a retired municipal judge’s disqualification under this section if the city council of the jurisdiction in which the municipal judge is to be assigned certifies in writing, in advance, that the retired municipal judge is recalled to meet an emergency and that no other qualified person is immediately available.

      (Added to NRS by 2001 Special Session, 75; A 2001 Special Session, 98; 2005, 995, 2067, effective July 1, 2009)

      NRS 1A.370  Reemployment of retired justice or judge: Reenrollment in Plan; rights of membership; accrual of credit for service. [Effective through June 30, 2009.]

      1.  Any retired justice or judge may, pursuant to rules adopted by the Supreme Court, be recalled to active service, be reemployed as a senior justice, senior judge, senior justice of the peace or senior municipal judge of the Nevada Court System, be issued a commission as a senior justice, senior judge, senior justice of the peace or senior municipal judge of the Nevada Court System and be compensated for serving as a senior justice, senior judge, senior justice of the peace or senior municipal judge of the Nevada Court System.

      2.  A retired justice or judge who accepts reemployment as a justice of the Supreme Court, district judge, justice of the peace or municipal judge may reenroll in the Judicial Retirement Plan as of the effective date of that reemployment. As of the effective date of reemployment:

      (a) Except as otherwise provided in paragraph (b), he forfeits all retirement allowances for the duration of that employment; and

      (b) If he accepts reemployment as a senior justice, senior judge, senior justice of the peace or senior municipal judge of the Nevada Court System, he does not forfeit any retirement allowances for the duration of that employment.

      3.  Except as otherwise required as a result of NRS 1A.400 or 1A.410, if the duration of the employment of a retired justice or judge who reenrolls in the Judicial Retirement Plan pursuant to subsection 2 is at least 6 months, he gains additional service credit for that employment and is entitled to have a separate service retirement allowance calculated based on his compensation and service, effective upon the termination of that employment. If the duration of the employment is:

      (a) Less than 5 years, the additional allowance must be added to his original allowance and must be under the same option and designate the same beneficiary as the original allowance; or

      (b) Five years or more, the additional allowance may be under any option and designate any beneficiary in accordance with NRS 1A.430.

      4.  The original service retirement allowance of such a retired justice or judge must not be recalculated based upon the additional service, nor is he entitled to any of the rights of membership that were not in effect at the time of his original retirement. The accrual of service credit pursuant to this section is subject to the limits imposed by:

      (a) NRS 1A.440; and

      (b) Section 415 of the Internal Revenue Code, 26 U.S.C. § 415.

      5.  Except as otherwise required as a result of NRS 1A.400 or 1A.410, upon serving as senior justice, senior judge, senior justice of the peace or senior municipal judge for a number of working days that is equivalent to 1 year of service, as determined by the Board, such a retired justice or judge earns an additional year of service credit.

      (Added to NRS by 2001 Special Session, 76; A 2003, 2071; 2005, 996, 2068)

      NRS 1A.370  Employment of retired justice or judge: Enrollment in Plan; rights of membership; accrual of credit for service; benefits for survivor. [Effective July 1, 2009.]

      1.  A retired justice or judge who accepts employment as a justice of the Supreme Court, district judge, justice of the peace or municipal judge in any judicial capacity, including, without limitation, employment as a senior justice, senior judge, senior justice of the peace or senior municipal judge of the Nevada Court System, may enroll in the Judicial Retirement Plan as of the effective date of that employment. As of the date of enrollment:

      (a) He forfeits all retirement allowances for the duration of that employment; and

      (b) Except as otherwise required as a result of NRS 1A.400 or 1A.410, if the duration of the employment is at least 6 months, he gains additional service credit for that employment and is entitled to have a separate service retirement allowance calculated based on his compensation and service, effective upon the termination of that employment. If the duration of the employment is:

             (1) Less than 5 years, the additional allowance must be added to his original allowance and must be under the same option and designate the same beneficiary as the original allowance; or

             (2) Five years or more, the additional allowance may be under any option and designate any beneficiary in accordance with NRS 1A.430.

      2.  The original service retirement allowance of such a retired justice or judge must not be recalculated based upon the additional service credit, nor is he entitled to any of the rights of membership that were not in effect at the time of his original retirement. The accrual of service credit pursuant to this section is subject to the limits imposed by:

      (a) NRS 1A.440; and

      (b) Section 415 of the Internal Revenue Code, 26 U.S.C. § 415.

      3.  Except as otherwise required as a result of NRS 1A.400 or 1A.410, a retired justice or judge who has been receiving a retirement allowance pursuant to the Judicial Retirement Plan and who is reemployed and is enrolled in the Plan for at least 5 years may have his additional credit for service added to his previous credit for service. This additional credit for service must not apply to more than one period of employment after the original retirement.

      4.  The survivor of a deceased member of the Judicial Retirement Plan who had previously retired and was reemployed and enrolled in the Plan, who qualifies for benefits pursuant to NRS 1A.340 and 1A.530 to 1A.670, inclusive, is eligible for the benefits based on the service accrued through the second period of employment.

      (Added to NRS by 2001 Special Session, 76; A 2003, 2071; 2005, 996, 2068, effective July 1, 2009)

      NRS 1A.380  Inapplicability of various provisions if certain retired Supreme Court justices or district judges are employed in positions with critical labor shortages.  Expired by limitation. (See chapter 4, Statutes of Nevada 2001 Special Session, at page 103.)

 

Benefits

      NRS 1A.390  Limitation on distributions to members.  Notwithstanding any other provision of law, every distribution to a member of the Judicial Retirement Plan must be made pursuant to the provisions of section 401(a)(9) of the Internal Revenue Code, 26 U.S.C. § 401(a)(9), that apply to governmental plans.

      (Added to NRS by 2001 Special Session, 77)

      NRS 1A.400  Limitation on compensation used to determine retirement benefit.  Notwithstanding any other provision of law, the amount of compensation used to determine the retirement benefit of a member of the Judicial Retirement Plan must not exceed the limitation provided by section 401(a)(17) of the Internal Revenue Code, 26 U.S.C. § 401(a)(17).

      (Added to NRS by 2001 Special Session, 77)

      NRS 1A.410  Limitations on benefits and contributions.  Notwithstanding any other provision of law, the benefits payable to and the contributions made for the benefit of a member of the Judicial Retirement Plan are limited pursuant to the provisions of sections 415(b) and 415(c) of the Internal Revenue Code, 26 U.S.C. §§ 415(b) and 415(c), that apply to governmental plans.

      (Added to NRS by 2001 Special Session, 75)

      NRS 1A.420  Prohibition against applying forfeitures to increase benefits.  Forfeitures must not be applied to increase the benefits any member of the Judicial Retirement Plan would otherwise receive pursuant to the provisions governing the Plan as provided by section 401(a)(8) of the Internal Revenue Code, 26 U.S.C. § 401(a)(8).

      (Added to NRS by 2001 Special Session, 77)

      NRS 1A.430  Consent of spouse to retirement plan of member.

      1.  If the spouse of the member of the Judicial Retirement Plan does not consent to the retirement plan chosen by the member before the date on which the retirement becomes effective pursuant to NRS 1A.130 the System must:

      (a) Notify the spouse that he has 90 days to consent or have the member change his selection; and

      (b) Pay the retirement at the amount calculated for Option 2 provided in NRS 1A.450 until the spouse consents or for 90 days, whichever is less.

      2.  Upon consent of the spouse or at the end of the 90 days, the retirement benefit must be recalculated and paid under the terms of the option originally selected by the member retroactively to the date on which the retirement became effective.

      (Added to NRS by 2001 Special Session, 78)

      NRS 1A.440  Determination of monthly allowance for service retirement.  Except as otherwise required as a result of NRS 1A.400 or 1A.410:

      1.  Except as otherwise provided in this subsection, a monthly service retirement allowance must be determined by multiplying a member of the Judicial Retirement Plan’s average compensation by 3.4091 percent for each year of service, except that a member of the Plan is entitled to a benefit of not more than 75 percent of his average compensation.

      2.  For the purposes of this section, “average compensation” means the average of a member of the Plan’s 36 consecutive months of highest compensation as certified by the Court Administrator if the member is a justice of the Supreme Court or a district judge, by the county if the member is a justice of the peace or by the city if the member is a municipal judge.

      (Added to NRS by 2001 Special Session, 78; A 2003, 2072; 2005, 997)

      NRS 1A.450  Optional plans: Alternatives to unmodified allowance for service retirement.

      1.  The alternatives to an unmodified service retirement allowance are as follows:

      (a) Option 2 consists of a reduced service retirement allowance payable monthly during the retired justice’s or judge’s life, with the provision that it continue after his death for the life of the beneficiary whom he nominates by written designation acknowledged and filed with the Board at the time of retirement should the beneficiary survive him.

      (b) Option 3 consists of a reduced service retirement allowance payable monthly during the retired justice’s or judge’s life, with the provision that it continue after his death at one-half the rate paid to him and be paid for the life of the beneficiary whom he nominates by written designation acknowledged and filed with the Board at the time of retirement should the beneficiary survive him.

      (c) Option 4 consists of a reduced service retirement allowance payable monthly during the retired justice’s or judge’s life, with the provision that it continue after his death for the life of his beneficiary, whom he nominates by written designation acknowledged and filed with the Board at the time of the election, should his beneficiary survive him, beginning on the attainment by the surviving beneficiary of age 60 years.

      (d) Option 5 consists of a reduced service retirement allowance payable monthly during the retired justice’s or judge’s life, with the provision that it continue after his death at one-half the rate paid to him and be paid for the life of his beneficiary whom he nominates by written designation acknowledged and filed with the Board at the time of the election, should his beneficiary survive him, beginning on the attainment by the surviving beneficiary of age 60 years.

      (e) Option 6 consists of a reduced service retirement allowance payable monthly during the retired justice’s or judge’s life, with the provision that a specific sum per month, which cannot exceed the monthly allowance paid to the retired justice or judge, be paid after his death to the beneficiary for the life of the beneficiary whom he nominates by written designation acknowledged and filed with the Board at the time of retirement, should the beneficiary survive him.

      (f) Option 7 consists of a reduced service retirement allowance payable monthly during the retired justice’s or judge’s life, with the provision that a specific sum per month, which cannot exceed the monthly allowance paid to the retired justice or judge, be paid after his death to the beneficiary for the life of the beneficiary whom he nominates by written designation acknowledged and filed with the Board at the time of election, should the beneficiary survive him, beginning on the attainment by the surviving beneficiary of age 60 years.

      2.  Postretirement allowances must be considered a part of a retired justice’s or judge’s monthly benefit and included in the allowance paid to a beneficiary under one of the optional plans set forth in this section.

      (Added to NRS by 2001 Special Session, 78)

      NRS 1A.460  Optional plans: Death of beneficiary; change of selection; effective date of termination or adjustment of allowance. [Effective through June 30, 2009.]

      1.  If a member of the Judicial Retirement Plan enters retirement status under one of the optional plans described in NRS 1A.450 and the designated beneficiary predeceases the retired justice or judge, the monthly retirement allowance must be automatically adjusted to the unmodified retirement allowance provided in NRS 1A.440.

      2.  A retired justice or judge may not change the selected option or designated beneficiary after the effective date of retirement except as otherwise provided in subsection 3.

      3.  A retired justice or judge may cancel his selected option and designation of beneficiary and revert to the unmodified retirement allowance. He shall make this election by written designation, acknowledged and filed with the Board. The written election must be accompanied by a written, notarized acknowledgment of the change by the beneficiary if the beneficiary is the spouse of the retired justice or judge. The election to cancel a selected option and revert to the unmodified allowance does not abrogate any obligation of the retired justice or judge respecting community property.

      4.  The termination or adjustment of a monthly retirement allowance resulting from the death of a justice or judge or beneficiary must not become effective until the first day of the month immediately following the death of the retired justice or judge or beneficiary.

      (Added to NRS by 2001 Special Session, 79; A 2005, 2069)

      NRS 1A.460  Optional plans: Death of beneficiary; change of selection; effective date of termination or adjustment of allowance. [Effective July 1, 2009.]

      1.  If a member of the Judicial Retirement Plan enters retirement status under one of the optional plans described in NRS 1A.450 and the designated beneficiary predeceases the retired justice or judge, the monthly retirement allowance must be automatically adjusted to the unmodified retirement allowance provided in NRS 1A.440.

      2.  A retired justice or judge may not change the selected option or designated beneficiary after the effective date of retirement except as otherwise provided in subsection 3 of this section and subsection 3 of NRS 1A.370.

      3.  A retired justice or judge may cancel his selected option and designation of beneficiary and revert to the unmodified retirement allowance. He shall make this election by written designation, acknowledged and filed with the Board. The written election must be accompanied by a written, notarized acknowledgment of the change by the beneficiary if the beneficiary is the spouse of the retired justice or judge. The election to cancel a selected option and revert to the unmodified allowance does not abrogate any obligation of the retired justice or judge respecting community property.

      4.  The termination or adjustment of a monthly retirement allowance resulting from the death of a justice or judge or beneficiary must not become effective until the first day of the month immediately following the death of the retired justice or judge or beneficiary.

      (Added to NRS by 2001 Special Session, 79; A 2005, 2069, effective July 1, 2009)

      NRS 1A.470  Optional deduction from benefits for payment of premium or contribution for group insurance or other obligations; regulations; exemption of Executive Officer, Board and System from liability for errors or omissions.

      1.  In addition to the options provided in NRS 287.023 and subject to the requirements of that section, any justice of the Supreme Court, district judge, justice of the peace or municipal judge who retires under the conditions set forth in NRS 1A.350 and, at the time of his retirement, was covered or had his dependents covered by any group insurance or medical and hospital service established pursuant to NRS 287.010, 287.020 or paragraph (b), (c) or (d) of subsection 1 of NRS 287.025, has the option of having the Executive Officer of the Board deduct and pay his premium or contribution for that group insurance or medical and hospital service coverage, as well as the amount due or to become due upon any obligation designated by the Board pursuant to subsection 2, from his monthly retirement allowance until:

      (a) He notifies the Executive Officer of the Board to discontinue the deduction; or

      (b) Any of his dependents elect to assume the premium or contribution applicable to the dependent’s coverage before the death of such a retired justice or judge and continue coverage pursuant to NRS 287.023 after his death.

      2.  The Board may adopt regulations to carry out the provisions of subsection 1, including, without limitation, regulations governing the number and types of obligations, amounts for the payment of which may be deducted and paid by the Board at the option of the retired justice or judge pursuant to this section.

      3.  The Executive Officer of the Board, the Board and the System are not liable for any damages resulting from errors or omissions concerning the deductions and payment of premiums or contributions authorized pursuant to this section unless willful neglect or gross negligence is proven.

      (Added to NRS by 2001 Special Session, 79; A 2003, 3273; 2005, 997)

      NRS 1A.480  Disability retirement allowance: Eligibility; calculation of amount; beneficiaries; effective date of termination or adjustment of allowance.

      1.  A member of the Judicial Retirement Plan who has 5 years or more of service credit and who becomes totally unable to perform his current job or any comparable job for which he is qualified by his training and experience because of injury or mental or physical illness of a permanent nature is eligible to apply for disability retirement if:

      (a) Except as otherwise provided in subsection 5, his employment as a justice of the Supreme Court, district judge, justice of the peace or municipal judge will be terminated because of the disability;

      (b) He is employed as a justice of the Supreme Court, a district judge, a justice of the peace or a municipal judge at the time of application for disability retirement;

      (c) He proves that his disability renders him unable to perform the duties of his present position and of any other position he has held within the past year;

      (d) He files a notarized application for disability retirement with the System which indicates a selection of option and to which is attached a personal statement by the member of the Judicial Retirement Plan describing the disability, the duties which he can and cannot perform, and any benefits he is entitled to receive for disability from any other public source; and

      (e) The Court Administrator if the member is a justice of the Supreme Court or a district judge, the county if the member is a justice of the peace or the city if the member is a municipal judge, files an official statement certifying the member’s employment record, record of disability, absences that have occurred because of the disability, the effect upon the work of the member after the disability, and job functions that can and cannot be performed because of the disability.

      2.  Except as otherwise required as a result of NRS 1A.410, the amount of the disability retirement allowance must be calculated in the same manner as provided for service retirement calculations in NRS 1A.440, except that no reduction for the age of a member of the Judicial Retirement Plan may be made and that the allowance must be reduced by the amount of any other benefit received from any source on account of the same disability:

      (a) If the benefit is provided or was purchased by the expenditure of money by a Nevada public employer; and

      (b) To the extent that the total of the unmodified benefit and the other benefit would otherwise exceed his average compensation.

      3.  A member of the Judicial Retirement Plan may apply for disability retirement even if he is eligible for service retirement.

      4.  Each child of a deceased recipient of a disability retirement allowance is entitled to receive the benefits provided by NRS 1A.580 only if the decedent had not reached the age and completed the service required to be eligible for a service retirement allowance, except that these benefits must not be paid to anyone who is named as a beneficiary under one of the options to an unmodified allowance.

      5.  If a member of the Judicial Retirement Plan whose application for disability retirement has been:

      (a) Approved dies before his employment is terminated, but within 60 days after his application was approved; or

      (b) Mailed before his death, as indicated by the date of the postmark dated by the post office on the envelope in which it was mailed, dies before the Board has acted upon his application and the Board approves thereafter his application,

Ê his beneficiary is entitled to receive an allowance under the option selected rather than the benefit otherwise provided for a survivor.

      6.  The termination or adjustment of a disability retirement allowance resulting from the death of a recipient of an allowance pursuant to this section must not become effective until the first day of the month immediately following the death of the recipient.

      7.  As used in this section, “public employer” has the meaning ascribed to it in NRS 286.070.

      (Added to NRS by 2001 Special Session, 80; A 2005, 998)

      NRS 1A.490  Disability retirement allowance: Applicability of certain provisions.  The provisions of NRS 286.630, 286.634 and 286.637, concerning disability retirement, apply to a member of the Judicial Retirement Plan who is receiving a disability retirement allowance pursuant to NRS 1A.480.

      (Added to NRS by 2001 Special Session, 81)

      NRS 1A.500  Disability retirement allowance: Cancellation.

      1.  When the recipient of a disability retirement allowance is determined by the Board to be no longer disabled, his allowance must be cancelled.

      2.  A retired justice or judge who retired on account of disability whose benefit is cancelled may:

      (a) Suspend his monthly benefit until eligible for service retirement; or

      (b) Elect a service retirement reduced for his age if he has the service credit necessary to retire.

      (Added to NRS by 2001 Special Session, 81)

      NRS 1A.510  Disability retirement allowance: Consequences of employment of recipient.

      1.  Except as otherwise provided in subsection 2, whenever a recipient of a disability retirement allowance pursuant to NRS 1A.480 returns to employment as a justice of the Supreme Court, district judge, justice of the peace or municipal judge, the allowance must be discontinued and his service credit at the time of disability retirement must be restored. The member shall retire under the same retirement plan previously selected for retirement on account of disability if he returns to disability retirement or elects service retirement within 1 year after his return to employment.

      2.  A recipient of a disability retirement allowance may be employed and continue to receive his allowance if he applies to the Board for approval of the employment before he begins to work and the Board approves his application. The application must include:

      (a) A full description of the proposed employment; and

      (b) A statement written by the member of the System declaring the reasons why the proposed employment should not be found to conflict with his disability.

      (Added to NRS by 2001 Special Session, 81; A 2005, 999)

      NRS 1A.520  Payment of allowance or benefit to alternate payee pursuant to domestic relations order.

      1.  A person may submit a judgment, decree or order of a district court or the Supreme Court of the State of Nevada relating to child support, alimony or the disposition of community property to the Executive Officer of the Board or his designee for a determination of whether the judgment, decree or order entitles an alternate payee to receive from the System all or a portion of the allowance or benefit of a member of the Judicial Retirement Plan or a retired justice or judge.

      2.  The judgment, decree or order submitted to the Executive Officer of the Board or his designee must be signed by a district judge or by the justices of the Supreme Court and entered and certified by the clerk of the district court or the Clerk of the Supreme Court.

      3.  The Executive Officer of the Board or his designee shall, in accordance with rules prescribed by the Board, determine whether the judgment, decree or order entitles the alternate payee to receive an allowance or benefit from the System. An alternate payee is entitled to receive an allowance or benefit from the Judicial Retirement Plan if the judgment, decree or order:

      (a) Specifies clearly the names and last known mailing addresses, if any, of the member of the Judicial Retirement Plan or retired justice or judge and the alternate payee;

      (b) Specifies clearly the amount, percentage or manner of determining the amount of the allowance or benefit of the member of the Judicial Retirement Plan or retired justice or judge that must be paid by the System to each alternate payee;

      (c) Specifically directs the System to pay an allowance or benefit to the alternate payee;

      (d) Does not require the System to provide an allowance or benefit or any option not otherwise provided under this chapter; and

      (e) Does not require the payment of an allowance or benefit to an alternate payee before the retirement of a member of the Judicial Retirement Plan.

      4.  For the purposes of this subsection, “alternate payee” means a spouse, former spouse, child or other dependent of a member of the Judicial Retirement Plan or retired justice or judge who, pursuant to a judgment, decree or order relating to child support, alimony or the disposition of community property, is entitled to receive all or a portion of the allowance or benefit of a member or retired justice or judge from the System.

      (Added to NRS by 2001 Special Session, 82; A 2005, 1069)

Benefits for Survivors

      NRS 1A.530  Definitions.  As used in NRS 1A.530 to 1A.670, inclusive, unless the context otherwise requires, the words and terms defined in NRS 1A.540, 1A.550 and 1A.560 have the meanings ascribed to them in those sections.

      (Added to NRS by 2001 Special Session, 83)

      NRS 1A.540  “Child” defined.  “Child” means an unmarried person under 18 years of age who is the issue or legally adopted child of a deceased member of the Judicial Retirement Plan. As used in this section, “issue” means the progeny or biological offspring of the deceased member.

      (Added to NRS by 2001 Special Session, 83)