{"data":{"id":"us-ky/krs-61.680","jurisdiction":"us-ky","citation":"KRS 61.680","heading":"Consent  of  employees  to  deductions  -- Consolidation  for","body":"determination of eligibility and  determination of benefits -- Waiver --\nChoice among  retirement systems -- Reciprocal arrangements.\n(1) Prior to August 1, 1982, every employee shall be deemed  to consent and\nagree to any deduction from his or her compensation required by KRS  6.500 to\n6.535, 16.505 to 16.652, 61.510 to 61.692, 78.510 to 78.852, and to all other\nprovisions thereof. Thereafter, employee contributions shall be picked up by\nthe employer pursuant to KRS 61.560(4).\n(2) (a) Notwithstanding any other provisions of KRS  6.500 to 6.535, 16.505 to\n16.652, 61.510 to 61.692, 78.510 to 78.852 and 161.220 to 161.714:\n1. Upon  death, disability, or service retirement, a member's accounts\nunder  the Legislators' Retirement Plan, State Police Retirement\nSystem,  Kentucky  Employees  Retirement  System,  County\nEmployees  Retirement System, and Teachers' Retirement System,\nexcept  for service prohibited by  KRS  161.623(2), shall be\nconsolidated for the purpose of determining eligibility and amount of\nbenefits, including those members  who participate in the hybrid cash\nbalance plan within the Kentucky Employees Retirement System,\nthe County Employees  Retirement System, and the State Police\nRetirement System, on or after January 1, 2014, and regardless of\nthe transition of administration of the County Employees Retirement\nSystem  to the County Employees  Retirement System  board of\ntrustees;\n2. Vested  service credit in a retirement system, other than the\nTeachers' Retirement System, sponsored by a Kentucky institution\nof higher education and accepted by the Kentucky Employees\nRetirement System or the County Employees Retirement System,\nmay  be used to determine eligibility for twenty-seven (27) year\nretirement for an  employee  who  begins participating before\nSeptember 1, 2008, but not the amount of benefits;\n3. The  computation of benefits shall be based on the applicable\nformula in each system and service credit in each system, but the\nfinal compensation, excluding compensation earned under KRS\n161.155(10), shall be determined as if all service were in one (1)\nsystem;\n4. If the member  has prior service in more  than one (1) system\nadministered by Kentucky Retirement Systems, he or she shall\nobtain at least twelve (12) months' current service in each system in\nwhich he or she has prior service in order to validate the prior\nservice in each system for purposes of determining consolidated\nbenefits under this subsection; and\n5. Upon  the determination of benefits, each system shall pay the\napplicable amount of benefits due the member.\n(b) The provisions of paragraph (a) of this subsection shall be waived if the\nmember:\n1. Notifies the system of his or her desire to maintain separate\nretirement accounts in the State Police Retirement System,\nKentucky  Employees  Retirement System, or County Employees\nRetirement System; or\n2. Fails to simultaneously retire from all state-administered retirement\nsystems in which the member  has an account or fails to retire from\nany  other systems  not administered by  Kentucky Retirement\nSystems  within one (1) month of the member's effective retirement\ndate in the systems administered by Kentucky Retirement Systems.\n(c) If the member  has not contributed at least one (1) year in a system in\nwhich he or she has prior service, his or her current service in the system\nshall be valid for purposes of determining eligibility and in computation of\nbenefits on a consolidated basis.\n(3) (a) A  member  with service credit in the Kentucky Employees  Retirement\nSystem,  State Police Retirement System, or the County Employees\nRetirement System who becomes  the holder of an office entitling him or\nher to membership  in the Judicial Retirement Plan or the Legislators'\nRetirement Plan, but who does not elect within thirty (30) days after taking\noffice in such service to participate in the plan, in accordance with KRS\n6.505 or 21.360, shall be deemed to have elected to retain membership in\nthe system in which he or she is a member,  either the Kentucky\nEmployees  Retirement System, State Police Retirement System, or the\nCounty  Employees  Retirement System. In that event, the agency\nemploying  the member  shall withhold employee  contributions, or\npicked-up employee contributions after August 2, 1982, make  employer\ncontributions and remit these contributions to the system in which the\nmember  retained his or her membership.\n(b) Any person entitled to membership in the Judicial Retirement Plan or the\nLegislators' Retirement Plan, who does not elect within thirty (30) days\nafter taking office to participate in the plan, in accordance with KRS  6.505\nor 21.360, and who  at the time of taking office is not a contributing\nmember  of, or does not have service credit in, any of the retirement\nsystems mentioned in this section, or the Teachers' Retirement System,\nshall participate in the Kentucky Employees Retirement System.\n(c) A  member  of one (1) of the state-administered retirement plans who\nceases to contribute to the plan as provided in KRS  21.360 and who is\nemployed  in a nonelected position by an agency participating in the\nKentucky Retirement Systems or Kentucky Teachers' Retirement System\nshall be deemed  to have elected membership in the system in which the\nemployer of the nonelected position participates. A member  of one (1) of\nthe state-administered retirement plans who ceases to contribute to the\nplan as provided in KRS  21.360 and who is not employed in a nonelected\nposition by an agency participating in the Kentucky Retirement Systems\nshall be deemed  to have elected membership in the Kentucky Employees\nRetirement System.\n(4) (a) Prior to July 1, 1976, a person entering the service of an employer\nparticipating in the Kentucky Employees  Retirement System  or the\nCounty  Employees  Retirement System  with service credit in the\nTeachers' Retirement System and who desires to retain membership in\nthe Teachers' Retirement System, and who is permitted by that system to\ncontinue, shall be exempt from participating in the Kentucky Employees\nRetirement System or the County Employees Retirement System.\n(b) Any  person who  has elected to retain membership  in the Teachers'\nRetirement System as provided in paragraph (a) of this subsection may\ncancel his or her election and participate in the system under which his or\nher position would normally participate, if he or she elects to cancel his or\nher option prior to January 1, 1977.\n(c) Any member  of the General Assembly who upon election is a contributing\nmember  of the Teachers' Retirement System and who  does not elect\nwithin thirty (30) days after taking office to participate in the Legislators'\nRetirement Plan, in accordance with KRS  6.505, shall during his or her\nterm of office participate in the Kentucky Employees Retirement System\nunless an election to retain membership  in the Teachers' Retirement\nSystem  is filed in writing within ninety (90) days after his or her term of\noffice begins. No contributions may be made to the Teachers' Retirement\nSystem  for the same period of service under the Legislators' Retirement\nPlan or the Kentucky Employees Retirement System as a member  of the\nGeneral Assembly, but contributions made  to the Teachers' Retirement\nSystem  while a member  of the General Assembly shall be transferred to\nthe Legislators' Retirement Plan, as provided for in KRS  6.535, when the\nmember  elects to join the Legislators' Retirement Plan, and service credit\nin the Legislators' Retirement Plan shall be granted as provided for in\nKRS  6.505(5).\n(5) Any  member  of the Kentucky Employees  Retirement System  or County\nEmployees  Retirement System who is working in a position covered by one (1)\nof these retirement systems and his or her employee contributions, service\ncredit and employer contributions made  on his or her behalf are being\ntransferred to the other retirement system shall contribute to the system in\nwhich his or her employer participates, or after August 1, 1982, the employer\nshall pick up the employee contributions, and no further contributions or service\ncredit shall be transferred to the system in which he or she elected to retain\nmembership, as subsection (2) of this section eliminates the necessity of the\ntransfers.\n(6) (a) Except as provided by KRS  61.545(3)(b)2., any member  of the Kentucky\nEmployees  Retirement System or County Employees Retirement System\nwho  is working in more than one (1) position covered by the same\nretirement system, shall have  his or her wages  and  contributions\nconsolidated and his or her retirement account administered as a single\naccount. If part-time positions are involved, an accumulation of all hours\nworked  within the same  retirement system shall be used to determine\neligibility under KRS 61.510(21).\n(b) The provisions of this subsection shall not apply to an individual serving\nas a volunteer who is receiving compensation from the employer equal to\nor less than a nominal fee as defined by KRS  61.510 and 78.510 if the\ncompensation paid to the volunteer is excluded from the definition of\ncreditable compensation as provided by KRS 61.510(13) or 78.510(13).\n(7) (a) Notwithstanding the provisions of subsection (2) of this section, a person\nwho  does not have the amount of service required for service retirement\nin the State Police Retirement System, Kentucky Employees Retirement\nSystem, County Employees Retirement System, Legislators' Retirement\nPlan, or Teachers' Retirement System, but who is a member  of one (1) of\nthe systems or is a former member  of one (1) or more of the systems with\nvalid service credit therein, shall become  eligible for service retirement\nbenefits attributable to the amount of his or her actual service credit in\neach  system in which he or she has service credit when  his or her\ncombined  service credit in all the systems, plus any service credit he or\nshe  has in the Judicial Retirement Plan, is equal to that required for\nservice retirement in each respective system. The computation of benefits\nshall be based on the applicable formula in each system and service\ncredit in each system, except that total service in all systems, unless\nprohibited by KRS  161.623(2), shall be used to determine the reduction\nfor early retirement, if any. Except as provided in KRS  21.360, the final\ncompensation shall be determined by using the creditable compensation\nreported to the State Police Retirement System, Kentucky Employees\nRetirement System, County Employees Retirement System, Legislators'\nRetirement Plan, or Teachers' Retirement System and only as much  of\nthe compensation earned in the Judicial Retirement Plan as is needed to\nsatisfy the final compensation requirement applicable in the respective\nretirement systems.\n(b) Paragraph (a) of this subsection shall be waived if the member  fails to\nsimultaneously retire from all state-administered retirement systems in\nwhich  the member  has an account or fails to retire from any other\nsystems not administered by Kentucky Retirement Systems within one (1)\nmonth  of the member's  effective retirement date in the systems\nadministered by the Kentucky Retirement Systems.\n(8) Each  retirement system from which the member  retires shall pay a retirement\nallowance upon receipt of required forms and documents, except that no\nretirement system shall pay a retirement allowance or annuity until all forms\nand  documents are filed at all retirement systems in compliance with each\nsystem's requirements.","path":["KRS Chapter 61"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52283","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:15Z","sha256":"696ea0dd06fc4eb4f758756add915a18abed113a99de8f24b8adf6255bf5eec6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-61.675","next":"us-ky/krs-61.685"},"notice":"GroundRules: Original legal text. Not legal advice."}