Kentucky Retirement Systems v. Jefferson County Sheriff's Office
Annotate this Case
The Supreme Court affirmed in part and remanded in part the judgment of the trial court upholding the decision of the Retirement Systems's Administrative Review Board affirming the decision of the Kentucky Retirement Systems applying the Ky. Rev. Stat. 61.598, the pension-spiking statute, to assess actuarial costs to the Jefferson County Sheriff's Office (JCSO), holding that the Retirement Systems erred in part.
The Kentucky Retirement Systems assessed the costs because it found a JCSO employee took unpaid leave for two months, causing a temporary decrease in gross compensation in that year, but then returned to his earlier pay. The circuit court agreement with the Retirement Systems, finding that section 61.598 as applied was not arbitrary. The Supreme Court affirmed in part and reversed in part, holding (1) the Retirement Systems improperly applied section 61.598 to the pay spikes to the extent the changes in compensation were caused by an isolated transition in JCSO's new accounting method but properly assessed the increased actuarial costs to the extent it was caused by regular overtime work; and (2) different aspects of the circuit court's decision were erroneous.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.