2005 Idaho Code - 59-1356 — REEMPLOYMENT OF RETIRED MEMBERS

                                  TITLE  59
                          PUBLIC OFFICERS IN GENERAL
                                  CHAPTER 13
                      PUBLIC EMPLOYEES RETIREMENT SYSTEM
    59-1356.  REEMPLOYMENT OF RETIRED MEMBERS. (1) If an early retired member
is reemployed with the same employer within ninety (90) days from retiring, or
the early retired member is guaranteed reemployment with the same employer the
member shall be considered to have continued in the status of an employee and
not to have separated from service. Any retirement allowance payments received
by the retired member shall be repaid to the system and the retirement shall
be negated. The month of last contribution prior to the negated retirement and
the month of initial contribution upon return to reemployment shall be
considered consecutive months of contributions in the determination of an
appropriate salary base period upon subsequent retirement.
    (2)  Except as provided in subsection (3) of this section, when a retired
member meets the definition of an employee as defined in section
59-1302(14)(A)(a), Idaho Code, any benefit payable on behalf of such member
shall be suspended and any contributions payable by such member under sections
59-1331 through 59-1334, Idaho Code, shall again commence. The suspended
benefit, as adjusted pursuant to section 59-1355, Idaho Code, shall resume
upon subsequent retirement, along with a separate allowance computed with
respect to only that salary and service credited during the period of
reemployment. Any death benefit that becomes payable under the suspended
benefit shall be payable under section 59-1361(2), Idaho Code. Any death
benefit that becomes payable with respect to salary and service accrued during
the period of reemployment shall be payable under section 59-1361(3), Idaho
Code, if the member dies during the period of reemployment.
    (3)  If a retired member, who is receiving a benefit that is not reduced
under section 59-1346, Idaho Code, and who has been retired for more than six
(6) months, again becomes employed as defined in this section and section
59-1302(14)(A)(b), Idaho Code, as a result of being elected to a public office
other than an office held prior to retirement, the retired member may elect to
continue receiving benefits and not accrue additional service, in which event
no contributions shall be made by the member or employer during such
reemployment and any benefit payable on behalf of such member shall continue.
    (4)  For purposes of this section, "same employer" means the employer for
which the retired member last worked prior to retirement.