1977-01 PERS Participation Agreement with the State of Alaska Department of AdministrationState of Alaska
Department of Administration
Pouch CR, Juneau, Alaska 99811
PUBLIC EMPLOYEES' RETIREMENT SYSTEM
PARTICIPATION AGREEMENT
Agreement between the State of Alaska (hereafter referred to
as the State) and the Kodiak Island Borough
(hereafter referred to as the Political Subdivision) relating to
participation by the Political Subdivision in the Public Employees'
Retirement System of Alaska (hereafter referred to as the Retire-
ment System); witnesseth:
That
WHEREAS, the laws of the State provide for a Retirement Sys-
tem in AS 39.35 and further provide for participation by Political
Subdivisions in AS 39.35.550 - 650, and
WHEREAS, the Political Subdivision has adopted a resolution
authorizing participation in the retirement system and
NOW, therefore, in consideration of the mutual agreements,
covenants and provisions herein contained, the parties make the
following agreements:
The Political subdivision agrees for its part as follows:
(1) The Political Subdivision agrees to begin participation
in the Retirement System with the payment of employer contributions
and withholding of employee contributions to commence with wages
earned in the first full pay period beginning January 1, 1978
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(2) The Political Subdivision agrees that:
All permanent "full-time" employees (those whose
position normally requires 30 or more hours of
work each week) and permanent "part-time" employees
(those whose position normally requires 15 or more
but less than 30 hours of work each week) except
for the following departments, groups or other
classifications will participate in the Retirement
System:
No FxcPntinns
Salaried elected public officials who voluntarily
elect coverage will participate in the Retirement
System.
(3) The Political Subdivision agrees that employees speci-
fically prohibited by statute or by another retirement plan to
which the Political Subdivision makes contributions will not be
allowed to participate in the Retirement System.
(4) The Politicial Subdivision agrees:
®
To recognize
all current
active employees' past ser-
vice with the
Political
Subdivision.
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❑ To recognize all current active employees' past ser-
vice up to a maximum of
cal Subdivision.
years(s) with the Politi-
❑ No past service for current active employees' of
the Political Subdivision prior to the effective
date of this Participation Agreement.
❑ That no past service for a former employee will be
recognized upon reemployment of said employee.
U That former employees will be required to render a
total of 3 years of service with the Political
Subdivision after the effective date of this Parti-
cipation Agreement and/or after reemployment by the
Political Subdivision before prior past service will
be recognized.
(5) The Political Subdivision agrees to make contributions
each year which are sufficient to meet the normal cost attributable
to inclusion of its employees including actuarial and administra-
tive costs and to amoritze the past service cost for its employees
over a period of not more than 40 years. The contributions shall
be computed according to the relevant provisions of the statutes
and the amount determined by the actuary.
(6) The Political Subdivision agrees to transmit the employer's
and the employee's contributions to the Commissioner of Administra-
tion by the 10th day following the close of each payroll period.
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(7) The Political Subdivision agrees to furnish the director
with records to provide employee data necessary for the proper and
effective administration of the system on the forms furnished by
the Retirement System.
(8) The Political Subdivision agrees to comply with the
requirements of the statutes and regulations pertaining to the
Retirement System. It agrees that eligible employees are bound
by these statutes and regulations, and by the terms of this agree-
ment.
(9) The Political Subdivision agrees that this agreement
shall not be terminated by it except by written notice accompanied
by a resolution adopted by the governing body of the Political
Subdivision submitted to the director at least 90 days before the
date on which the Political Subdivision wishes to terminate. Upon
termination, distribution of employee and employer's contributions
will be made in accordance with the relevant statutory provisions,
including AS 39.35.620 - 650 and the required actuarial valuation.
The State agrees for its part as follows:
(1) The Political Subdivision departments, groups, and classi-
fications of employees designated above are included in the Retire-
ment System and are entitled to all rights, benefits, and privileges
afforded "employees" as that term is used in the Retirement System,
and are subject to all conditions, duties, and liabilities imposed
upon "employees".
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(2) The contributions received by the State from the Politi-
cal Subdivision will be added to and will become part of the Re-
tirement System funds.
(3) The State will not unilaterally terminate participation
in the Retirement System except for violation of the provisions of
this agreement by the Political Subdivision or unless authorized
or directed to do so by statutory provision. Written notice of
a termination will be given to a Political Subdivision at least
90 days prior to the termination date unless termination is by
a statutory provision.
The parties mutually agree as follows:
(1) Any reference in this agreement to any statutory pro-
visions or to any regulations shall include any amendments, addi-
tions, or deletions, both express and implied which may be affected.
(2) This agreement shall continue in effect until at least
one of the following events occurs:
(a) The Political Subdivision unilaterally ter-
minates the agreement by giving written notice
90 days prior to the date in which it wishes
to terminate.
(b) The parties mutually agree to terminate the
agreement.
(c) The State unilaterally terminates the agree-
ment because of violation of a provision of
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this agreement or because of statutory direction
or authorization, whereupon written notice will
be given.
All correspondence and notices to the Political Subdivision shall
be directed to: Manager's Office, Kodiak Island Boro
P.O. Box 1246, Kodiak, Alaska 99615
Approved by Political Subdivision:
:�--t
4,vS nnature ofthorized Representative
December 9, 1977
Date
All correspondence and notices to the State shall be directed to:
Public Employees'
Pouch CR
Juneau, Alaska
Approved by State of Alaska:
Retirement System
99811
O o, As/
Comtissioner of AdYnnistrjttlon Date
Amendment No. 1
to
Participation Agreement
between
Kodiak Island Borough
and
State of Alaska
Department of Administration
The Alaska Public Employees' Retirement System Participation Agreement
entered into between the Kodiak Island Borough (hereafter referred to as
the Political Subdivision) and the State of Alaska (hereafter referred to
as the State) on December 9, 1977, and approved by the State on December 15,
1977, effective January 1, 1978, is amended as follows:
WHEREAS, the Political Subdivision provides participation in the Alaska
Public Employees' Retirement System for its eligible employees through agree-
ment with the State of Alaska; and
WHEREAS, the Kodiak Island Mental Health Center is considered a legal
entity of the Political Subdivision for purposes of participation in this
retirement system; and
WHEREAS, the Political Subdivision wishes to provide the same parti-
cipation for employees of the Kodiak Mental Health Center as outlined in
the participation agreement cited above.
NOW, THEREFORE, it is agreed that eligible employees of the Kodiak
Island Mental Health Center shall be participating members of the Alaska
Public Employees' Retirement System and be included in and subject to the
provisions of the original agreement between the Political Subdivision and
the State.
IT IS FURTHER, agreed that the required employer and employee contri-
butions withheld from wages of these employees after April 1, 1980, will be
included in the normal reporting requirements of the Political Subdivision.
This amendment becomes effective April 1, 1980, and shall continued for
the duration of the original agreement and can only be terminated as pro-
vided therein.
APPROVED:
Public Employees' Retirement
System Administrator
/ Ar
Date
For the ydl-tk island Borough
`.2z� 4 ���C)
Date
-a
E_ ,
�t �:! ,I ED
E R T I F I C A T E
I, Betty J. Wallin , the duly appointed and
qualified Mayor of the Kodiak Island Borough , do
hereby certify that the attached Resolution No. 80-17-R adopted
at the March 11, 1980 meeting of the Kodiak Island Borough
Assembly held on March 11, 1980 is a true and correct copy
of the original Resolution adopted at said meeting and on file and of
record.
IN TESTIMONY WHEREOF, have hereunto set my hand and the seal of
said Kodiak Island Borough this 14th day of March ,
'il
ATTEST:
G O
Cl erls Treasurer
rg gh Mayor
RECEIVED
f';�:4R 2 0 1"." 0
January 15, 1986
Bill Church
PERS
Pouch CR
Juneau, AK 99811
Dear Bill,
Kodiak Island Borough
P.O. BOX 1246
KODIAK, ALASKA 99615.1246
% PHONE (907) 486-5736
RECEIVED
c JAN 201981)
DIV. OF RETIREMENT
I am writing to request a determination from PERS as to
whether the members of our Service District Boards are
eligible for participation in PERS.
The members of these Boards are elected by the local
Service District, such as Road Service District or Fire
Service District. The Districts and the Boards are created
by Kodiak Island Borough ordinance and the Borough adopts
their mill rate and collects their taxes and generally
handles their financial matters.
At this time they are not paid a stipend for meeting
attendance. Would payment of a stipend make a difference
in their eligibility?
Thank you for your help in this matter.
Sincerely,
Jerome Selby
Mayor
�e�
January 29, 1986
Honorable Jerome Selby
Mayor of Kodiak Island Borough
P.O. Box 1246
Kodiak, AK 99615
Dear Mayor Selby;
This is in response to your recent letter concerning inclusion of the Borough
Service District Boards in the Public Employees' Retirement System (PERS).
To be eligible to participate in the PERS, an entity must be a political
subdivision of the State or fall under the guideline as a public organization.
There is no question that the service district is not a political subdivision.
To be considered a public organization, a service district would have had to
have been established by the Legislature of the State of Alaska. Since this
is not the case, the service districts would also not qualify as a public
organization and therefore would be ineligible to participate in the PERS.
The question concerning compensation is mute since the service districts are
ineligible to participate in the PERS.
If you have further questions concerning the PERS, please do not hesitate to
contact me.
Sincerely,
Bill Church
Retirement Field Representative
BC/mmc
20/604/0127-05