A Brief History: Public Employees Retirement System of Mississippi

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1 A Brief Histry: Public Emplyees Retirement System f Mississippi Teachers Retirement System f Mississippi (TRS) The predecessr plan t the Public Emplyees Retirement System f Mississippi (PERS) was created by Huse Bill 143, Laws f This bill was passed by the Legislature effective July 1, 1944, creating the Teachers Retirement System f Mississippi (TRS), a pensin plan fr certificated teachers and administratrs wrking in the state s public schls. At retirement, the pensin amunt a retiree received was based n: a) an annuity that was the actuarial equivalent f his r her accumulated cntributins at the time f retirement (4 percent f pay withheld frm the emplyee s check); b) a supplementary annuity equal t the abve annuity allwable at the time f retirement cmputed n the basis f additinal cntributins made by the emplyee prir t the date f retirement; and c) an additinal supplementary annuity equal t the annuity that wuld have been prvided at the time f retirement fr prir service had he r she made cntributins during this time, nt t exceed a sum f $500 per year. In additin t member cntributins, prmised benefits were supprted by legislative apprpriatin depsited in the state treasury. In 1952, as the final push was being made fr a new retirement system fr state emplyees (see fllwing sectin regarding the creatin f PERS), the Mississippi Assciatin f Educatrs (MAE) recgnized that the new prpsed system fr ther public emplyees wuld prvide a much better benefit system fr retiring educatrs. Therefre, MAE petitined the Legislature t ablish TRS and allw teachers and schl administrative persnnel t becme members f the new system. Active members (thse still teaching) in the legacy system at that time were transferred t the newly frmed PERS. Upn clsure f the legacy system, benefits being paid t thse already retired became an bligatin f the state f Mississippi. Administratin f the payment f benefits was transferred t the PERS Bard f Trustees, which cntinued t pay benefits t TRS retirees frm funds apprpriated annually by the Legislature. As part f the prvisins f the clsure f the ld fund, recipients were given a 20 percent increase in their benefit with a minimum guaranteed benefit f $40 per mnth. Thrugh the ensuing years, benefits t retirees f this legacy plan were increased by the Legislature frm time t time t the pint that, when the Winter

2 last recipient under this legacy plan died in June 2007, the mnthly benefit paid t retirees and beneficiaries was $900 per mnth. Public Emplyees Retirement System f Mississippi (PERS) In 1950, emplyees f the Mississippi Highway Department presented a bill t the Legislature t establish a retirement system fr the emplyees f the Mississippi Highway Department. After review and discussin, the Legislature infrmed the emplyees that it wuld be necessary t establish a retirement system fr all full-time state emplyees and emplyees f the state universities nt just emplyees f the Highway Department. The Legislature requested that a brader retirement plan bill and an estimated cst fr such a plan be brught back t them fr cnsideratin at the 1952 sessin. Als in 1950, Cngress passed a law amending the Federal Scial Security Act (riginally enacted August 14, 1935) t allw states a mechanism via a federal-state agreement t extend t emplyees f a state and its plitical subdivisins and instrumentalities, and t the dependents and survivrs f such emplyees, the basic prtectin affrded t thers by the ld-age and survivrs insurance system embdied in the Scial Security Act. Embracing this pprtunity, a grup f state emplyees frm varius state agencies petitined the Legislature at the 1952 Legislative Sessin fr a tw-part retirement system (i) Scial Security cverage fr emplyees f the state and its plitical subdivisins and their dependents and (ii) a supplemental system fr additinal state retirement and disability benefits fr emplyees f the state and its plitical subdivisins. This supplemental part f the retirement benefit is knwn tday as the Public Emplyees Retirement System f Mississippi (PERS), a defined benefit system receiving mandatry emplyee (member) and necessary emplyer (the state, city, cunty, r ther plitical subdivisin) cntributins. Generally, except t thse emplyees at the time cverage was initially ffered, participatin in the plan was a cnditin f emplyment. The emplyee and emplyer cntributins plus investments earnings prvide the surce f funds fr future benefits wed. A grup f emplyees f the Mississippi Highway Department hired an actuary t determine the estimated cntributin rates and ther csts f the System. In 1952, Senate Bill 273 was intrduced by Senatr Mitchell Rbinsn frm Jacksn. The bill passed the Senate by a vte f 47 t 0 and the Huse by a vte f 117 t 11. Gvernr Fielding Wright signed the bill int law April 15, The plan autmatically cvered all state emplyees; emplyees f the state universities and cmmunity/junir clleges; public schl teachers and administrative persnnel; schl emplyees ther than teachers and schl administrative persnnel where a separate agreement had been executed; and all emplyees f a cunty, city, r ther instrumentality, r juristic entity f the state, r cunty r city wned library, hspital r public utility where an agreement was executed cvering such emplyees in the supplemental retirement cverage. 2 Winter 2014

3 The riginal 1952 law allwed lcal gvernments t enter int separate agreements t extend Scial Security and retirement cverage t current emplyees wh elected such cverage fr all future emplyees as part f the emplyment agreement. Sme lcal emplyers chse Scial Security cverage nly withut the supplemental retirement incme cverage. The law prvided that the plitical subdivisins f the state culd exclude certain classes f emplyees frm membership. Early n, the Legislature apprpriated frm the general fund mney t cver perating csts fr state gvernment emplyees. Lcal emplyers were charged a 2 percent administrative fee t cver their prtin f the System s perating csts. By 1984, PERS was using investment earnings t fund its peratinal expenses, and bth the general fund apprpriatin and fee assessed n lcal emplyers t cver perating csts were discntinued. The PERS defined benefit plan is a cntributry plan that requires each emplyee t cntribute a certain percentage f his r her pay and each emplyer t pay the apprpriate percentage f payrll as determined by the actuary. The first cntributins were made t the then-supplemental retirement plan (PERS) in February The emplyer paid a cntributin f 2.5 percent n the full salary f the emplyee. Hwever, the emplyee paid 4 percent n cvered cmpensatin in excess f $100 per mnth. The riginal benefit frmula prmised benefits f 1.25 percent f average cmpensatin per year fr each year f cvered service. At that time, the definitin f average cmpensatin was the average annual earned cmpensatin fr any perid f 60 successive r cnsecutive mnths as an emplyee during which the earned cmpensatin was the highest, less the sum f $1,200. While benefits were available at age 60 t members with at least 10 years f membership service r t anyne wh was age 55 with at least 30 years f service, an early retirement penalty was assessed fr retirement befre the attainment f age 65. Tday, participating emplyees wh are vested and retire at r after age 60 r thse wh retire regardless f age with at least 30 years f creditable service (25 fr thse emplyed befre July 1, 2011) are entitled, upn applicatin, t an annual retirement allwance payable mnthly fr life in an amunt equal t 2 percent f average cmpensatin fr each year f credited service up t and including 30 years (25 fr thse emplyed befre July 1, 2011), plus 2.5 percent fr each year f credited service ver 30 years (25 fr thse emplyed befre July 1, 2011). Average cmpensatin is the average f the emplyee s earnings during the fur highest cmpensated years f creditable service. A member may elect a reduced allwance payable fr life with the prvisin that, after death, a beneficiary receives benefits fr life r fr a specified number f years. Fr members wh entered the System befre July 1, 2007, benefits vest upn cmpletin f fur years f membership service. Fr members wh entered the System n r after July 1, 2007, benefits vest upn cmpletin f eight years f membership service. PERS als prvides certain death and disability benefits. In additin, a cst-f-living adjustment is paid t eligible retirees and beneficiaries. The first cst-f-living adjustment was paid in After a number f changes ver the years, the Cst-f-Living Adjustment (COLA) is nw equal t 3 percent f the annual retirement allwance fr each full fiscal year f retirement prir t the year in which the retiree reaches age 60 (55 fr thse Winter

4 emplyed befre July 1, 2011), plus 3 percent cmpunded fr each year thereafter beginning with the fiscal year in which the member turns age 60 (55 fr thse emplyed befre July 1, 2011). A member wh terminates emplyment befre becming eligible t receive a retirement allwance may request a refund f his r her emplyee cntributins. Mississippi Highway Safety Patrl Retirement System (MHSPRS) Initially, PERS cvered all state emplyees, including law enfrcement persnnel f the state, cunties, and municipalities. In 1958, the law enfrcement fficers f the Department f Public Safety (Highway Patrl) requested the Legislature establish a separate early retirement plan fr the apprximately 500 fficers in the department due t the hazardus nature f their jbs. Upn enactment f the Mississippi Highway Safety Patrl Retirement System (MHSPRS), the member accunts f these emplyees were transferred frm PERS t MHSPRS. Designed exclusively fr fficers f the highway safety patrl, the new plan prvided higher benefits at an earlier age than thse prvided fr ther state emplyees under PERS. Participating emplyees wh have at least five years f membership service may retire at r after age 55 r regardless f age with at least 25 years f creditable service r at r with a reduced benefit after age 45 with at least 20 years f creditable service. Upn applicatin, an eligible emplyee is entitled t an annual retirement allwance payable mnthly fr life in an amunt equal t 2.5 percent f average cmpensatin fr each year f credited service nt t exceed 100 percent f average cmpensatin. Average cmpensatin is the average f the emplyee s earnings during the fur highest cnsecutive cmpensated years f creditable service. A member may elect a reduced allwance payable fr life with the prvisin that, after death, a beneficiary receives benefits fr life r fr a specified number f years. MHSPRS als prvides certain death and disability benefits. In additin, a COLA is paid t eligible retirees and beneficiaries. The first COLA was paid in After a number f changes ver the years, the COLA is nw equal t 3 percent f the annual retirement allwance fr each full fiscal year f retirement prir t the year in which the retiree reaches age 60, plus 3 percent cmpunded fr each year thereafter beginning with the fiscal year in which the member turns age 60. Members wh terminate emplyment befre becming eligible t receive a retirement allwance may request a refund f emplyee cntributins. This plan is als financed by emplyee and emplyer cntributins, as well as investment earnings n the fund. Additinal funding is prvided frm the cllectin f certain mtr vehicle reprt and driver s license reinstatement fees. Mississippi Gvernment Emplyees Deferred Cmpensatin Plan and Trust (MDC) The State s IRC Sectin 457 vluntary gvernment emplyees deferred cmpensatin plan was enacted int law in 1973 and riginally placed under the versight f the State Treasurer s Office. Administratin f the plan was transferred t the PERS Bard f Trustees in This plan allws gvernmental emplyees the ability t vluntarily defer and invest a prtin f their incme until future years. While initially administered by PERS staff after the transfer f the plan t PERS, this defined cntributin plan is administered by a third-party administratr under the versight f the PERS Bard and staff. The plan has 4 Winter 2014

5 grwn significantly ver the years and ffers a diversified prtfli f investment ptins t its participants, including lifecycle funds. Municipal Retirement Systems (MRS) Beginning in 1924, a series f legislatin was enacted t allw certain municipalities t create retirement systems fr firemen, plicemen, and certain general municipal emplyees. As a result f that legislatin, 17 municipalities created firemen s and plicemen s disability and relief funds and tw municipalities created general municipal emplyees retirement systems. After years f funding and ther administrative prblems, these 19 municipal plans were clsed t new membership and their administratin transferred t the PERS Bard f Trustees in 1987 as the Municipal Retirement Systems (MRS). While these systems are cntributry, the emplyer cntributin t these funds is based n a millage assessment n taxable prperty within the municipality. Participating MRS emplyees may retire regardless f age with at least 20 years f membership service. Upn applicatin, an eligible emplyee is entitled t an annual retirement allwance payable mnthly fr life in an amunt equal t 50 percent f his r her average mnthly base salary and lngevity pay with an additinal 1.7 percent fr each year f credited service ver 20 years nt t exceed percent (87 percent fr the city f Clintn) f average pay. Average mnthly base salary and lngevity pay is the mnthly average fr the last six mnths f service. Certain emplyers prvide a minimum mnthly retirement allwance. These municipal systems als prvide certain death and disability benefits. Members wh terminate emplyment prir t becming eligible t receive a retirement allwance may request a refund f emplyee cntributins. Benefits fr each f the municipal retirement plans may vary slightly based n lcal and private legislatin, particularly in the area f cst-f-living benefits. These plans are funded by emplyee and emplyer cntributins, in additin t investment earnings n the fund. Emplyees cvered by MRS are required t cntribute amunts varying frm 7 percent t 10 percent f their cvered salary, depending n the actuarial sundness f their respective plans. Each emplyer cntributes the remaining amunts necessary t finance the prmised benefits t emplyees f its system based n millage rate assessments. Supplemental Legislative Retirement Plan (SLRP) Effective July 1, 1989, the Legislature enacted a Supplemental Legislative Retirement Plan (SLRP) fr members f the State Legislature and the President f the Senate (Lieutenant Gvernr). The plan was designed t supplement the benefits prvided t members f the Legislature by PERS. Thse serving when SLRP became effective had 30 days t waive membership. Thse elected after July 1, 1989, autmatically became members. Like PERS, SLRP is a defined benefit plan, and, thugh members f SLRP are als mandatry members f PERS, SLPR is funded by emplyee and emplyer cntributins separate frm thse made t PERS. Eligibility fr benefits is determined by eligibility requirements in PERS. The retirement allwance is 50 Winter

6 percent f an amunt equal t the retirement allwance payable by PERS determined by credited service and salary as an elected senatr r representative in the State Legislature r as President f the Senate. Benefits vest upn cmpletin f the requisite number f membership service years in PERS. SLRP als prvides certain death and disability benefits. Members wh terminate cverage prir t becming eligible fr a retirement allwance may request a refund f emplyee cntributins. Retirees and beneficiaries f SLRP als receive a COLA calculated identically t thse prvided t PERS retirees and beneficiaries. Optinal Retirement Plan (ORP) Effective July 1, 1990, the Legislature enacted the Optinal Retirement Plan (ORP) fr certain new teaching and administrative faculty at the state s universities. This plan is a defined cntributin 401(a) plan. New emplyees are allwed t chse t participate in ORP within 30 days f emplyment. If he r she des nt elect t participate, he r she is autmatically enrlled in PERS. The purpse f this plan is t give the universities the pprtunity t recruit ut-f-state teaching and administrative faculty wh might already be participating in a similar plan and t prvide prtability. The plan was designed t take int accunt the fact that many f these individuals mve mre frequently (particularly t universities in ther states) than ther emplyees cvered under PERS. The emplyee and emplyer make the same cntributins n behalf f thse participating in ORP as fr thse wh participate in PERS. Hwever, 2.5 percent f the emplyer cntributin is paid t PERS t ffset the unfunded accrued liability that wuld therwise have been shared by the ORP participants had they pted fr PERS. The remaining emplyer cntributins plus the emplyee cntributins are credited t the participant s accunt and invested as directed by the participant in ne r mre f the authrized ORP investment vehicles. Bard f Trustees Overview All f the afrementined public pensin plans are under the administratin f the 10-member PERS Bard f Trustees. The Bard is respnsible fr establishing plicies gverning general administratin and fr the prper peratin f all the plans under its purview including a Retiree Insurance Prgram. These prgrams are cllectively referred t as the System. The Bard is cmpsed f: State Treasurer Serves as an ex ffici member Gubernatrial Appintee serves a fur-year term Eight Members Elected t Six-Year Terms by the Fllwing Cnstituent Members: Cunty Emplyees Municipal Emplyees Institutins f Higher Learning Emplyees 6 Winter 2014

7 Public Schl / Cmmunity Cllege Emplyees State Emplyees (tw representatives) Retirees (tw representatives) The Bard, in cnjunctin with staff, wrks t ensure the financial security f the benefits prmised t the public emplyees f the state f Mississippi. All assets, prceeds, and incme f the System are held in trust fr the exclusive purpse f prviding benefit payments, refunds, and administrative expenses f the System under the management f the Bard. Bard members have a fiduciary duty t manage and invest these funds in the manner prvided by law. The Bard cntracts with investment managers t invest and manage the assets f the System. The Bard sets the asset allcatin f the fund s investments and then hires the investment managers wh actually invest the funds. The Bard administers the laws gverning the varius benefit plans, establishes rules and regulatins, sets plicy, addresses federal issues, recmmends benefit changes when necessary, and wrks with bth state and federal legislative bdies. It hears actuarial reprts annually n the funding f the System, and adjusts, as necessary, varius assumptins used t ensure that the varius plans are prperly funded. The Bard meets regularly n the furth Tuesday f February, April, June, August, and Octber and the third Tuesday f December. Additinal meetings may be held, depending upn the activities f the System. The Bard is cmprised f the fllwing five cmmittees: Investment Cmmittee, Defined Cntributin Cmmittee, Administrative Cmmittee, Audit Cmmittee, Claims Cmmittee, and Legislative Cmmittee. The Investment and Defined Cntributin cmmittees meet n the day preceding the regularly scheduled Bard meeting. Other cmmittees generally meet the mrning f the regularly scheduled Bard meeting, as called by the Bard chair based n need and may be scheduled mre ften. Bard members serve n cmmittees as assigned by the Bard chair. The Claims Cmmittee, which serves as an appeals panel fllwing an appeal frm a final administrative decisin f the executive directr, is scheduled t meet the furth Tuesday f each mnth in which n regular Bard meeting scheduled. The meetings f the Claims Cmmittee sitting as an appeal panel are held nly when an utstanding appeal needs t be heard. Winter

8 Public Emplyees Retirement System f Mississippi 429 Mississippi Street, Jacksn, MS r

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