Kentucky 2021 Regular Session Status: Enacted 3 R cosponsors

HB 8 — AN ACT relating to the Kentucky Employees Retirement System's employers, declaring an emergency, and making an appropriation therefor.

Last action — signed by Governor (Acts Ch. 83)

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  1. ✓
    Introduced
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    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
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    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced December 10, 2020. Enacted.

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Likely to advance 82% · moderate confidence

Where this bill stands today.

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High

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  • Enacted

    Current position in the legislative process.

  • 8 sponsors

    8 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (3 R).

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

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UNOFFICIAL COPY 21 RS HB 8/EN AN ACT relating to the Kentucky Employees Retirement System's employers, declaring an emergency, and making an appropriation therefor.
CHAPTER 83 1 CHAPTER 83 ( HB 8 ) AN ACT relating to the Kentucky Employees Retirement System's employers, declaring an emergency, and making an appropriation therefor.
Page 1 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN 1.
1.
Shall be an annual dollar amount that is sufficient to amortize the total unfunded actuarially accrued liability of the system over a closed period of thirty (30) years beginning with the 2019 actuarial valuation using the level percentage of payroll amortization method, except that any increase or decrease in the Page 2 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN unfunded actuarially accrued liability occurring after the completion of the 2019 actuarial valuation shall be amortized over a closed period of twenty (20) years beginning with the actuarial valuation in which the increase or decrease in the unfunded actuarially accrued liability is recognized.
Shall be an annual dollar amount that is sufficient to amortize the total unfunded actuarially accrued liability of the system over a closed period of thirty (30) years beginning with the 2019 actuarial valuation using the level percentage of payroll amortization method, except that any increase or decrease in the unfunded actuarially accrued liability occurring after the completion of the 2019 actuarial valuation shall be amortized over a closed period of twenty (20) years beginning with the actuarial valuation in which the increase or decrease in the unfunded actuarially accrued liability is recognized.
An increase or decrease in the unfunded actuarially accrued liability may result from, but not be limited to, legislative changes to benefits, changes in actuarial methods or assumptions, or actuarial gains or losses;
An increase or decrease in the unfunded actuarially accrued Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY liability may result from but not be limited to legislative changes to benefits, changes in actuarial methods or assumptions, or actuarial gains or losses;
of this subparagraph by the individual employer's percentage of the system's total actuarially accrued liability as of the June 30, 2019 actuarial valuation which shall be determined solely by the system's consulting actuary and assigned to each employer based upon the last participating employer of the member or retiree as of June 30, 2019.
of this subparagraph by the individual employer's percentage of the system's total actuarially accrued liability as of the June 30, 2019, actuarial valuation which shall be determined solely by the system's consulting actuary and assigned to each employer based upon the last participating employer of the member or retiree as of June 30, 2019.
Page 3 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN of this paragraph.
of this paragraph.
For purposes of this subdivision, all executive branch departments, program cabinets and their respective departments, and administrative bodies enumerated in KRS 12.020, and any other executive branch agencies administratively attached to a department, program cabinet, or administrative body enumerated in KRS 12.020 shall be considered a single individual employer and only one (1) value shall be computed for these executive branch employers.
For purposes of this subdivision, all executive branch departments, program cabinets and their respective departments, and administrative bodies enumerated in KRS 12.020, and any other executive branch agencies administratively attached to a department, program cabinet, or administrative body enumerated in KRS 12.020, shall be considered a single individual employer and only one (1) value shall be computed for these executive branch employers.
of this subparagraph for those individual participating employers who are local and district Page 4 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN health departments governed by KRS Chapter 212, community mental health centers, and employers whose employees are not subject to KRS 18A.005 to 18A.200, who received or were eligible to receive a distribution of general fund appropriations in the 2018-2020 biennial executive branch budget to assist in paying retirement costs under 2018 Ky.
of this subparagraph for those individual participating employers who are local and district health departments governed by KRS Chapter 212, community mental health centers, and employers whose employees are not subject to KRS 18A.005 to 18A.200, who received or were eligible to receive a distribution of general fund appropriations in the 2018-2020 biennial executive branch budget to assist in paying retirement costs under 2018 Ky.
No provision of this subparagraph shall be construed to reduce an individual employer's actuarially accrued liability contribution as Page 5 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN otherwise provided by this paragraph.
No provision of this subparagraph shall be construed to reduce an individual employer's actuarially accrued liability contribution as otherwise provided by this paragraph.
4.
CHAPTER 83 3 4.
An employer who is not in the executive, legislative, or judicial branch of Kentucky state government as enumerated in Page 6 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN subparagraph 1.b.
An employer who is not in the executive, legislative, or judicial branch of Kentucky state government as enumerated in subparagraph 1.b.
In situations where the board determines certain employees of employers were hired through a contract between the executive branch and the employer for an employee or employees to provide services to the executive branch, those liabilities shall, effective for employer contributions payable on Page 7 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN or after July 1, 2022, be assigned to the executive branch.
In situations where the board determines certain employees of employers were hired through a contract between the executive branch and the employer for an employee or employees to provide services to the executive branch, those liabilities shall, effective for employer contributions payable on or after July 1, 2022, be assigned to the executive branch.
and 3.
and Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY 3.
of this section as it relates to the Kentucky Employees Retirement System, normal cost contribution rates and the actuarially accrued liability contribution shall be determined by the board Page 8 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN on the basis of the annual actuarial valuation last preceding the July 1 of a new biennium.
of this section as it relates to the Kentucky Employees Retirement System, normal cost contribution rates and the actuarially accrued liability contribution shall be determined by the board on the basis of the annual actuarial valuation last preceding the July 1 of a new biennium.
For purposes of KRS 61.510 to 61.705, the members, officers, and employees of the General Assembly and any other body, entity, or instrumentality designated by executive order by the Governor, shall be deemed to be a department, Page 9 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN notwithstanding whether said body, entity, or instrumentality is an integral part of state government;
For purposes of KRS 61.510 to 61.705, the members, officers, and employees of the General Assembly and any other body, entity, or instrumentality designated by executive order by the Governor, shall be deemed to be a department, notwithstanding whether said body, entity, or instrumentality is an integral part of state government;
(5) "Employee" means the members, officers, and employees of the General Assembly and every regular full-time, appointed or elective officer or employee of a participating department, including the Department of Military Affairs.
(5) "Employee" means the members, officers, and employees of the General Assembly and every regular full- time, appointed or elective officer or employee of a participating department, including the Department of Military Affairs.
(11) "Prior service" means the number of years and completed months, expressed as a Page 10 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN fraction of a year, of employment as an employee, prior to July 1, 1956, for which creditable compensation was paid;
(11) "Prior service" means the number of years and completed months, expressed as a fraction of a year, of employment as an employee, prior to July 1, 1956, for which creditable compensation was paid;
provided, however, that each member, officer, and employee of the General Assembly shall be credited with a month of prior service for each month he served in the position prior to January 1, 1960.
provided, however, that each member, officer, and employee of the General Assembly shall be credited with a month of prior service for each month he served in the position CHAPTER 83 5 prior to January 1, 1960.
For members of the General Assembly, it shall mean all amounts which are includable on the member's Page 11 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN federal form W-2 wage and tax statement under the heading "wages, tips, other compensation," including employee contributions picked up after August 1, 1982, pursuant to KRS 6.505(4) or 61.560(4);
For members of the General Assembly, it shall mean all amounts which are includable on the member's federal form W-2 wage and tax statement under the heading "wages, tips, other compensation," including employee contributions picked up after August 1, 1982, pursuant to KRS 6.505(4) or 61.560(4);
This subparagraph shall also include lump-sum payments for reinstated wages pursuant to KRS 61.569, which shall be credited to the period during which the wages were earned or should have been paid by the employer;
This subparagraph shall also include lump- sum payments for reinstated wages pursuant to KRS 61.569, which shall be credited to the period during which the wages were earned or should have been paid by the employer;
Elective amounts for qualified transportation fringes paid or made Page 12 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN available on or after January 1, 2001, for calendar years on or after January 1, 2001, that are not includable in the gross income of the employee by reason of 26 U.S.C.
Elective amounts for qualified transportation fringes paid or made available on or after January 1, 2001, for calendar years on or after January 1, 2001, that are not includable in the gross income of the employee by reason of 26 U.S.C.
(a) For a member who begins participating before September 1, 2008, who is employed in a nonhazardous position, the creditable compensation of the member during the five (5) fiscal years he or she was paid at the highest average monthly rate divided by the number of months of service credit during that five (5) year period multiplied by twelve (12).
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (a) For a member who begins participating before September 1, 2008, who is employed in a nonhazardous position, the creditable compensation of the member during the five (5) fiscal years he or she was paid at the highest average monthly rate divided by the number of months of service credit during that five (5) year period multiplied by twelve (12).
If the number of months of service credit during the five (5) year period is less than forty-eight (48), one (1) or more additional fiscal years shall be used;
If the number of months of service credit during the five (5) year period is less than forty- eight (48), one (1) or more additional fiscal years shall be used;
(b) For a member who is employed in a nonhazardous position, whose effective retirement date is between August 1, 2001, and January 1, 2009, and whose total service credit is at least twenty-seven (27) years and whose age and years of service total at least seventy-five (75), final compensation means the creditable compensation of the member during the three (3) fiscal years the member was paid at the highest average monthly rate divided by the number Page 13 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN of months of service credit during that three (3) years period multiplied by twelve (12).
(b) For a member who is employed in a nonhazardous position, whose effective retirement date is between August 1, 2001, and January 1, 2009, and whose total service credit is at least twenty-seven (27) years and whose age and years of service total at least seventy-five (75), final compensation means the creditable compensation of the member during the three (3) fiscal years the member was paid at the highest average monthly rate divided by the number of months of service credit during that three (3) years period multiplied by twelve (12).
If the number of months of service credit during the three (3) year period is less than twenty- four (24), one (1) or more additional fiscal years shall be used;
If the number of months of service credit during the three (3) year period is less than twenty-four (24), one (1) or more additional fiscal years shall be used;
or (e) For a member who begins participating on or after September 1, 2008, but prior to January 1, 2014, who is employed in a hazardous position as provided Page 14 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN in KRS 61.592, the creditable compensation of the member during the three (3) complete fiscal years he or she was paid at the highest average monthly rate divided by three (3).
or (e) For a member who begins participating on or after September 1, 2008, but prior to January 1, 2014, who is employed in a hazardous position as provided in KRS 61.592, the creditable compensation of the member during the three (3) complete fiscal years he or she was paid at the highest average monthly rate divided by three (3).
For members who began participating in the system prior to January 1, 2014, no disability retirement option shall be less than the Page 15 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN same option computed under early retirement;
For members who began participating in the system prior to January 1, 2014, no disability retirement option shall be less than the same option computed under early retirement;
(19) "Fiscal year" of the system means the twelve (12) months from July 1 through the following June 30, which shall also be the plan year.
CHAPTER 83 7 (19) "Fiscal year" of the system means the twelve (12) months from July 1 through the following June 30, which shall also be the plan year.
(d) Part-time positions which are positions which may be permanent in duration, Page 16 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN but which require less than a calendar or fiscal year average of one hundred (100) hours of work per month, determined by using the number of months actually worked within a calendar or fiscal year, in the performance of duty;
(d) Part-time positions which are positions which may be permanent in duration, but which require less than a calendar or fiscal year average of one hundred (100) hours of work per month, determined by using the number of months actually worked within a calendar or fiscal year, in the performance of duty;
(26) "Beneficiary" means the person or persons or estate or trust or trustee designated by the member in accordance with KRS 61.542 or 61.705 to receive any available Page 17 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN benefits in the event of the member's death.
(26) "Beneficiary" means the person or persons or estate or trust or trustee designated by the member in accordance with KRS 61.542 or 61.705 to receive any available benefits in the event of the member's death.
(29) "Increment" means twelve (12) months of service credit which are purchased.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (29) "Increment" means twelve (12) months of service credit which are purchased.
Last day of paid employment does not mean a date the employee receives payment for accrued leave, whether by lump sum or otherwise, if that date occurs twenty-four (24) or more months after previous contributions;
Last day of paid employment does not mean a date the employee receives payment for accrued leave, whether by lump sum or otherwise, if that date occurs twenty- four (24) or more months after previous contributions;
Page 18 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN (33) "Objective medical evidence" means reports of examinations or treatments;
(33) "Objective medical evidence" means reports of examinations or treatments;
(39) "Alternate payee" means a spouse, former spouse, child, or other dependent of a Page 19 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN participant, who is designated to be paid retirement benefits in a qualified domestic relations order;
(39) "Alternate payee" means a spouse, former spouse, child, or other dependent of a participant, who is designated to be paid retirement benefits in a qualified domestic relations order;
and (b) If a retired member, does not become an employee, leased employee, or independent contractor of the employer for which he or she is performing volunteer services for a period of at least twelve (12) months following the retired member's most recent retirement date;
and CHAPTER 83 9 (b) If a retired member, does not become an employee, leased employee, or independent contractor of the employer for which he or she is performing volunteer services for a period of at least twelve (12) months following the retired member's most recent retirement date;
Page 20 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN (44) "Nonhazardous position" means a position that does not meet the requirements of KRS 61.592 or has not been approved by the board as a hazardous position;
(44) "Nonhazardous position" means a position that does not meet the requirements of KRS 61.592 or has not been approved by the board as a hazardous position;
Page 21 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN (2) Any employer participating in the Kentucky Employees Retirement System or the County Employees Retirement System on July 1, 2015, except as limited by subsection (6) of this section, may:
(2) Any employer participating in the Kentucky Employees Retirement System or the County Employees Retirement System on July 1, 2015, except as limited by subsection (6) of this section, may:
The board shall not be able to deny a resolution to cease participation in the Kentucky Employees Retirement System for any employer who seeks to voluntarily cease participation in the system as Page 22 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN provided by subsection (8) of this section;
The board shall not be able to deny a resolution to cease participation in the Kentucky Employees Retirement System for any Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY employer who seeks to voluntarily cease participation in the system as provided by subsection (8) of this section;
Page 23 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN 6.
6.
Kentucky Employees Retirement System employers ceasing participating under the provisions of subsection (8) of this section who elect to pay their actuarial costs by a lump sum shall make the full lump- sum payment by June 30, 2022, and shall pay interest on the principal amount beginning on July 1, 2021, equal to a rate of five and one-quarter percent (5.25%) per annum for pension costs and at a rate of six and one-quarter percent (6.25%) per annum for retiree health costs until the lump-sum payment is made.
Kentucky Employees Retirement System employers ceasing participating under the provisions of subsection (8) of this section who elect to pay their actuarial costs by a lump sum shall make the full lump-sum payment by June 30, 2022, and shall pay interest on the principal amount beginning on July 1, 2021, equal to a rate of five and one-quarter percent (5.25%) per annum for pension costs and at a rate of six and one-quarter percent (6.25%) per annum for retiree health costs until the lump-sum payment is made.
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If the ceasing employer fails to make the full lump-sum payment by June 30, 2022, the ceasing employer shall make installments as provided by subsection (8)(g) of this section, and Page 24 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN the ceasing employer shall have the costs recalculated based upon making installment payments as provided by this section and shall be required to make up any missed installment payments as determined by the system.
If the ceasing employer fails to make the full lump- sum payment by June 30, 2022, the ceasing employer shall make installments as provided by subsection (8)(g) of this section, and the ceasing employer shall have the costs recalculated based upon making installment payments as provided by this section and shall be required to make up any missed installment payments as determined by the system.
The employer shall pay by lump sum to the system the full actuarial cost of the benefits accrued by its current and former employees in the system as determined separately for the pension fund and the insurance fund by the actuarial study required by subparagraph 2.
The employer shall pay by lump sum to the system the full actuarial cost of the benefits accrued by its current and former employees in the system as determined separately for the pension fund CHAPTER 83 11 and the insurance fund by the actuarial study required by subparagraph 2.
(4) Any employee hired on or after the employer's effective cessation date by an employer who has ceased participation in the system as provided by this section shall not, regardless of his or her membership date in the systems administered by Page 25 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN Kentucky Retirement Systems, be eligible to participate in the Kentucky Employees Retirement System or the County Employees Retirement System through the employer that ceased participation for the duration of his or her employment with that employer;
(4) Any employee hired on or after the employer's effective cessation date by an employer who has ceased participation in the system as provided by this section shall not, regardless of his or her membership date in the systems administered by Kentucky Retirement Systems, be eligible to participate in the Kentucky Employees Retirement System or the County Employees Retirement System through the employer that ceased participation for the duration of his or her employment with that employer;
Be eligible to take a refund of his or her accumulated account balance in Page 26 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN accordance with KRS 61.625 or any other available distribution if eligible;
Be eligible to take a refund of his or her accumulated account balance in accordance with KRS 61.625 or any other available distribution if eligible;
For purposes of determining the full actuarial cost, the assumed rate of return used to calculate the cost shall be the lesser Page 27 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN of the assumed rate of return utilized in the system's most recent actuarial valuation or the yield on a thirty (30) year United States treasury bond as of the employer's effective cessation date, but shall in no case be lower than:
For purposes of determining the full actuarial cost, the assumed rate of return used to calculate the cost shall be the lesser of the assumed rate of return utilized in Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY the system's most recent actuarial valuation or the yield on a thirty (30) year United States treasury bond as of the employer's effective cessation date, but shall in no case be lower than:
or (e) Three percent (3%) for those Kentucky Employees Retirement System Page 28 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN employers who voluntarily cease participation under the provisions of subsection (8) of this section who pay the costs of ceasing participation by installment payments and who do make an election for employees to continue to participate in the system after the employer's effective cessation date as provided by subsection (8)(d)2.
or (e) Three percent (3%) for those Kentucky Employees Retirement System employers who voluntarily cease participation under the provisions of subsection (8) of this section who pay the costs of ceasing participation by installment payments and who do make an election for employees to continue to participate in the system after the employer's effective cessation date as provided by subsection (8)(d)2.
(c) Nonhazardous employees hired prior to the employer's effective cessation Page 29 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN date, who began participating in the systems administered by Kentucky Retirement Systems on or after January 1, 2014, and who are participating in the hybrid cash balance plan as provided by KRS 61.597, shall continue to contribute and earn service credit in the systems through the employer's effective cessation date.
(c) Nonhazardous employees hired prior to the employer's effective cessation date, who began participating in the systems administered by Kentucky Retirement Systems on or after January 1, 2014, and who are participating in the hybrid cash balance plan as provided by KRS 61.597, shall continue to contribute and earn service credit in the systems through the employer's effective cessation date.
of this section, make an election as to whether or not nonhazardous employees hired prior to the employer's effective cessation date, who began participating in the systems administered by Kentucky Retirement Systems prior to January 1, 2014, who are participating in the systems administered by Kentucky Retirement Systems through the employer, will continue to participate in the system after the employer's effective cessation date.
of this section, make an election as to whether or not nonhazardous employees hired prior to the employer's effective cessation date, who began participating in the systems administered by Kentucky Retirement Systems prior to January 1, 2014, who are participating in the systems CHAPTER 83 13 administered by Kentucky Retirement Systems through the employer, will continue to participate in the system after the employer's effective cessation date.
If the employer makes an election for the employees described by this paragraph to continue participating in the system after the employer's effective cessation date, these employees will continue to contribute and earn service credit in the systems for as long as they remain employed by the employer in a regular full-time position that is eligible to participate in the systems, except in the event the employer fails to make Page 30 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN installment payments as provided by KRS 61.675(4).
If the employer makes an election for the employees described by this paragraph to continue participating in the system after the employer's effective cessation date, these employees will continue to contribute and earn service credit in the systems for as long as they remain employed by the employer in a regular full-time position that is eligible to participate in the systems, except in the event the employer fails to make installment payments as provided by KRS 61.675(4).
(f) The employer may pay the full actuarial cost of ceasing participation by lump- sum payment or in installments as provided by paragraph (g) of this subsection;
(f) The employer may pay the full actuarial cost of ceasing participation by lump-sum payment or in installments as provided by paragraph (g) of this subsection;
In fiscal year 2021- 2022, the set dollar value shall be equal to the higher of the actual contributions paid by the employer in fiscal year 2020-2021 or the Page 31 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN annualized average of the creditable compensation reported to the systems by the ceasing employer over the last sixty (60) months occurring prior to July 1, 2019, for which contributions were paid by the ceasing employer, and multiplied by an employer rate of forty-nine and forty-seven one-hundredths percent (49.47%).
In fiscal year 2021-2022, the set dollar value shall be equal to the higher of the actual contributions paid by the employer in fiscal year 2020-2021 or the annualized average of the creditable compensation reported to the systems by the ceasing employer over the last sixty (60) months occurring prior to July 1, 2019, for which contributions were paid by the ceasing employer, and multiplied by an employer rate of forty-nine and forty-seven one- hundredths percent (49.47%).
and Page 32 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN 4.
and 4.
of this paragraph for thirty (30) years from the effective cessation date and no additional costs shall be billed to a ceasing employer after the conclusion of the thirty (30) year period nor shall the employer be subject to adjustments under subparagraph 3.
of this paragraph for thirty (30) Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY years from the effective cessation date and no additional costs shall be billed to a ceasing employer after the conclusion of the thirty (30) year period nor shall the employer be subject to adjustments under subparagraph 3.
(h) Kentucky Employees Retirement System employers eligible to cease participation under the provisions of this subsection who do not make an election to cease participation in the system prior to May 1, 2021, or prior to January 1, 2021, in the case of university and community college employers, shall be required to pay the full actuarially determined contributions established by KRS 61.565 and 61.702 for fiscal years occurring on or after Page 33 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN July 1, 2021;
(h) Kentucky Employees Retirement System employers eligible to cease participation under the provisions of this subsection who do not make an election to cease participation in the system prior to May 1, 2021, or prior to January 1, 2021, in the case of university and community college employers, shall be required to pay the full actuarially determined contributions established by KRS 61.565 and 61.702 for fiscal years occurring on or after July 1, 2021;
169, Part I, G., 4., (5), 2018 Ky.
169, Part I, G., 4., (5), Ky.
and (11) Notwithstanding any other provision of statute to the contrary, the provisions of KRS 61.510 to 61.705 and 78.510 to 78.852, and the administrative regulations Page 34 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN promulgated thereunder, shall prevail regarding any question of participation in the systems of any employer or any employee of an employer who ceases participation in the Kentucky Employees Retirement System.
and (11) Notwithstanding any other provision of statute to the contrary, the provisions of KRS 61.510 to 61.705 and 78.510 to 78.852, and the administrative regulations promulgated thereunder, shall prevail regarding any question of participation in the systems of any employer or any employee of an employer who ceases participation in the Kentucky Employees Retirement System.
and (d) "Inactive member" means a member who is not participating with the system;
and CHAPTER 83 15 (d) "Inactive member" means a member who is not participating with the system;
(b) Be required to involuntarily cease participation in the system under the provisions of this section if the board has determined the employer is no longer qualified to participate in a governmental plan or has failed to comply Page 35 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN with the provisions of KRS 61.510 to 61.705;
(b) Be required to involuntarily cease participation in the system under the provisions of this section if the board has determined the employer is no longer qualified to participate in a governmental plan or has failed to comply with the provisions of KRS 61.510 to 61.705;
The employer shall provide an alternative retirement program for Page 36 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN employees who will no longer be covered by the system, which may include a voluntary defined contribution plan but, for Kentucky Employees Retirement System employers with effective cessation dates occurring on or after June 30, 2020, the alternative retirement program shall not include a defined benefit plan which by its nature can have an unfunded liability;
The employer shall provide an alternative retirement program for employees who will no longer be covered by the system, which may include a voluntary defined contribution plan but, for Kentucky Employees Retirement System employers with effective cessation dates occurring on or after June 30, 2020, the alternative retirement program shall not include a defined benefit plan which by its nature can have an unfunded liability;
of this section, the cost Page 37 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN shall also include the present value of future normal costs of those employees who will continue to participate in the system after the employer's effective cessation date.
of this section, the cost shall also include the present value of future normal costs of those employees who will continue to participate in the system after the employer's effective cessation date.
of this paragraph.
of this Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY paragraph.
Kentucky Employees Retirement System employers ceasing participating under the provisions of subsection (8) of this section who elect to pay their actuarial costs by a lump sum shall make the full lump- sum payment by June 30, 2022, and shall pay interest on the principal amount beginning on July 1, 2021, equal to a rate of five and one-quarter percent (5.25%) per annum for pension costs and at a rate of six and one-quarter percent (6.25%) per annum for retiree health costs until the lump-sum payment is made.
Kentucky Employees Retirement System employers ceasing participating under the provisions of subsection (8) of this section who elect to pay their actuarial costs by a lump sum shall make the full lump-sum payment by June 30, 2022, and shall pay interest on the principal amount beginning on July 1, 2021, equal to a rate of five and one-quarter percent (5.25%) per annum for pension costs and at a rate of six and one-quarter percent (6.25%) per annum for retiree health costs until the lump-sum payment is made.
If the ceasing employer fails to make the full lump-sum payment by June 30, 2022, the ceasing employer shall make installments as provided by subsection (8)(g) of this section, and the ceasing employer shall have the costs recalculated based upon making installment payments as provided by this section and shall be required to make up any missed installment payments as determined by the system.
If the ceasing employer fails to make the full lump- sum payment by June 30, 2022, the ceasing employer shall make installments as provided by subsection (8)(g) of this section, and the ceasing employer shall have the costs recalculated based upon making installment payments as provided by this section and shall be required to make up any missed installment payments as determined by the system.
Page 38 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN 2.
2.
of this section, employees of the Page 39 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN employer ceasing participation shall accrue benefits through the employer's effective cessation date but shall not accrue any additional benefits in the Kentucky Employees Retirement System, including earning years of service credit through the ceased employer, after the employer's effective cessation date for as long as they remain employed by the employer.
of this section, employees of the employer ceasing participation shall accrue benefits through the employer's effective cessation date but shall not accrue any additional benefits in the Kentucky Employees Retirement System, including earning years of service credit through the ceased employer, after the employer's effective cessation date for as long as they remain employed by the employer.
(6) Kentucky Employees Retirement System employers who are county attorney offices, Commonwealth's attorney offices, local and district health departments governed by KRS Chapter 212, master commissioners, executive branch agencies whose employees are subject to KRS 18A.005 to 18A.200, state-administered retirement systems, state-supported universities and community colleges, property valuation administration offices, or employers in the legislative or judicial branch of Kentucky state government, shall not be eligible to voluntarily discontinue participation in the Kentucky Employees Retirement System, except that:
(6) Kentucky Employees Retirement System employers who are county attorney offices, Commonwealth's attorney offices, local and district health departments governed by KRS Chapter 212, master commissioners, CHAPTER 83 17 executive branch agencies whose employees are subject to KRS 18A.005 to 18A.200, state-administered retirement systems, state-supported universities and community colleges, property valuation administration offices, or employers in the legislative or judicial branch of Kentucky state government, shall not be eligible to voluntarily discontinue participation in the Kentucky Employees Retirement System, except that:
(a) Any employer who is a nonstock nonprofit corporation organized under KRS Page 40 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN Chapter 273 may voluntarily cease participation;
(a) Any employer who is a nonstock nonprofit corporation organized under KRS Chapter 273 may voluntarily cease participation;
and (b) Local and district health departments governed by KRS Chapter 212, state- supported universities and community colleges, and the Kentucky Higher Education Student Loan Corporation may voluntarily cease participation in the Kentucky Employees Retirement System solely under the provisions and requirements of subsection (8) of this section;
and (b) Local and district health departments governed by KRS Chapter 212, state-supported universities and community colleges, and the Kentucky Higher Education Student Loan Corporation may voluntarily cease participation in the Kentucky Employees Retirement System solely under the provisions and requirements of subsection (8) of this section;
(c) Five and one-quarter percent (5.25%) for university and community college employers or three and one-half percent (3.5%) for all other[those] Kentucky Employees Retirement System employers who voluntarily cease participation Page 41 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN under the provisions of subsection (8) of this section who pay the costs of ceasing participation by lump-sum payment by June 30, 2022, and who do make an election for employees to continue to participate in the system after the employer's effective cessation date as provided by subsection (8)(d)2.
(c) Five and one-quarter percent (5.25%) for university and community college employers or three and one-half percent (3.5%) for all other[those] Kentucky Employees Retirement System employers who voluntarily cease participation under the provisions of subsection (8) of this section who pay the costs of ceasing participation by lump-sum payment by June 30, 2022, and who do make an election for employees to continue to participate in the system after the employer's effective cessation date as provided by subsection (8)(d)2.
(a) The board shall accept any election to cease participation on or before June Page 42 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN 30, 2021, and the employer's effective cessation date shall be June 30, 2021.
(a) The board shall accept any election to cease participation on or before June 30, 2021, and the employer's effective cessation date shall be June 30, 2021.
(b) Nonhazardous employees hired on or after the employer's effective cessation date by an employer who has ceased participation in the system as provided by this section shall not, regardless of his or her membership date in the systems administered by Kentucky Retirement Systems, be eligible to participate in the Kentucky Employees Retirement System through the employer that ceased participation for the duration of his or her employment with that ceasing employer;
(b) Nonhazardous employees hired on or after the employer's effective cessation date by an employer who has ceased participation in the system as provided by this section shall not, regardless of his or her Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY membership date in the systems administered by Kentucky Retirement Systems, be eligible to participate in the Kentucky Employees Retirement System through the employer that ceased participation for the duration of his or her employment with that ceasing employer;
of this section, make an election as to whether or not Page 43 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN nonhazardous employees hired prior to the employer's effective cessation date, who began participating in the systems administered by Kentucky Retirement Systems prior to January 1, 2014, who are participating in the systems administered by Kentucky Retirement Systems through the employer, will continue to participate in the system after the employer's effective cessation date.
of this section, make an election as to whether or not nonhazardous employees hired prior to the employer's effective cessation date, who began participating in the systems administered by Kentucky Retirement Systems prior to January 1, 2014, who are participating in the systems administered by Kentucky Retirement Systems through the employer, will continue to participate in the system after the employer's effective cessation date.
(e) The cost of ceasing participating to an individual employer shall be equal to the cost determined under subsection (7) of this section and shall include the Page 44 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN costs of those employees who continue to participate in the system as provided by paragraph (d)2.
(e) The cost of ceasing participating to an individual employer shall be equal to the cost determined under subsection (7) of this section and shall include the costs of those employees who continue to participate in the system as provided by paragraph (d)2.
(f) The employer may pay the full actuarial cost of ceasing participation by lump- sum payment or in installments as provided by paragraph (g) of this subsection;
(f) The employer may pay the full actuarial cost of ceasing participation by lump-sum payment or in installments as provided by paragraph (g) of this subsection;
In fiscal year 2021- 2022, the set dollar value shall be equal to the higher of the actual contributions paid by the employer in fiscal year 2020-2021 or the annualized average of the creditable compensation reported to the systems by the ceasing employer over the last sixty (60) months occurring prior to July 1, 2019, for which contributions were paid by the ceasing employer, and multiplied by an employer rate of forty-nine and forty-seven one-hundredths percent (49.47%).
In fiscal year 2021-2022, the set dollar value shall be equal to the higher of the actual contributions paid by the employer in fiscal year 2020-2021 or the annualized average of the creditable compensation reported to the systems by the ceasing employer over the last sixty (60) months occurring prior to July 1, 2019, for which contributions were paid by the ceasing employer, and multiplied by an employer rate of forty-nine and forty-seven one- hundredths percent (49.47%).
2.
CHAPTER 83 19 2.
Interest shall be assigned to the principal amount annually beginning on July 1, 2021, and for each July 1 thereafter, that is equal to a rate of five and one-quarter percent (5.25%) per annum for pension costs and at a Page 45 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN rate of six and one-quarter percent (6.25%) per annum for retiree health costs;
Interest shall be assigned to the principal amount annually beginning on July 1, 2021, and for each July 1 thereafter, that is equal to a rate of five and one-quarter percent (5.25%) per annum for pension costs and at a rate of six and one-quarter percent (6.25%) per annum for retiree health costs;
The system may request in future biennial executive branch budgets the additional funding needed on an annual basis to fully pay off the installments at the conclusion of the thirty (30) year period for the employers described by this paragraph, Page 46 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN and it is the intent of the General Assembly to pay the additional funding needed by appropriation in the biennial executive branch budget.
The system may request in future biennial executive branch budgets the additional funding needed on an annual basis to fully pay off the installments at the conclusion of the thirty (30) year period for the employers described by this paragraph, and it is the intent of the General Assembly to pay the additional funding needed by appropriation in the biennial executive branch budget.
169, Part I, G., 4., (5), 2018 Ky.
169, Part I, G., 4., (5), Ky.
(10) (a) Any employer who voluntarily ceases participation, or who is required to involuntarily cease participation as provided in this section, shall hold the Commonwealth and the Kentucky Retirement Systems, including board Page 47 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN members and employees of the Kentucky Retirement Systems, harmless from damages, attorney's fees and costs from legal claims for any cause of action brought by any member or retired member of the departing employer related to the employer's cessation of participation as set forth in this section.
(10) (a) Any employer who voluntarily ceases participation, or who is required to involuntarily cease participation as provided in this section, shall hold the Commonwealth and the Kentucky Retirement Systems, including board members and employees of the Kentucky Retirement Systems, harmless from damages, attorney's fees and costs from legal claims for any cause of action brought by any member or retired member of the departing employer related to the employer's cessation of participation as set forth in this section.
and (11) Notwithstanding any other provision of statute to the contrary, the provisions of KRS 61.510 to 61.705, and the administrative regulations promulgated thereunder, shall prevail regarding any question of participation in the systems of any employer or any employee of an employer who ceases participation in the Kentucky Employees Retirement System.
and Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (11) Notwithstanding any other provision of statute to the contrary, the provisions of KRS 61.510 to 61.705, and the administrative regulations promulgated thereunder, shall prevail regarding any question of participation in the systems of any employer or any employee of an employer who ceases participation in the Kentucky Employees Retirement System.
Every employer, employee, or agency reporting official of a department or county, as defined in KRS 78.510(3), having records in his possession or under his control, shall permit access to and examination of the records upon the request of the Page 48 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN system.
Every employer, employee, or agency reporting official of a department or county, as defined in KRS 78.510(3), having records in his possession or under his control, shall permit access to and examination of the records upon the request of the system.
shall not accrue any additional Page 49 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN service credit or benefits in the system through the employer or ceasing employer until such time as the employer has satisfied the required employer contributions or installment payments to the system;
shall not accrue any additional service credit or benefits in the system through the employer or ceasing employer until such time as the employer has satisfied the required employer contributions or installment payments to the system;
In the case of a district health department that ceases to operate, the proportion of taxable property of each county of the ceasing district health department as determined by respective county assessments and in accordance with revenues generated pursuant to authority under this chapter;
In the case of a district health department that ceases to operate, the proportion of taxable property of each county of the ceasing district health department as determined by respective CHAPTER 83 21 county assessments and in accordance with revenues generated pursuant to authority under this chapter;
In the case of a county or counties that withdraw from a district health department, the proportion of taxable property of the withdrawing Page 50 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN county as determined by respective county's assessment and in accordance with revenues generated pursuant to authority under this chapter;
In the case of a county or counties that withdraw from a district health department, the proportion of taxable property of the withdrawing county as determined by respective county's assessment and in accordance with revenues generated pursuant to authority under this chapter;
Except as otherwise provided by this section, the following shall apply to nonhazardous employers in the Kentucky Employees Retirement System, who contributed to the system in fiscal year 2019-2020 except in the case of county attorneys, who are local and district health departments governed by KRS Chapter 212, state supported universities and community colleges, county attorneys, mental health/mental retardation boards, domestic violence shelters, rape crisis centers, child advocacy centers, or any other agency that is eligible to voluntarily cease participation in the Kentucky Employees Retirement System as provided by KRS 61.522:
Except as otherwise provided by this section, the following shall apply to nonhazardous employers in the Kentucky Employees Retirement System, who contributed to the system in fiscal year 2019-2020 except in the case of county attorneys, who are local and district health departments governed by KRS Chapter 212, state-supported universities and community colleges, county attorneys, mental health/mental retardation boards, domestic violence shelters, rape crisis centers, child advocacy centers, or any other agency that is eligible to voluntarily cease participation in the Kentucky Employees Retirement System as provided by KRS 61.522:
Persons employed directly by the employer who meet the definition of Page 51 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN a regular full-time employee in accordance with KRS 61.510(21), who are not being reported to the system in accordance with KRS 61.675;
Persons employed directly by the employer who meet the definition of a regular full-time employee in accordance with KRS 61.510(21), who are not being reported to the system in accordance with KRS 61.675.
Include persons provided services to the employer as an independent contractor, a leased employee, or via any other employment arrangement as determined by the Authority, and those services have historically been provided or are currently being provided by employees eligible to participate in the system through the employer;
Include persons providing services to the employer as an independent contractor, a leased employee, or via any other employment arrangement as determined by the Authority, and those services have historically been provided or are currently being provided by employees eligible to participate in the system through the employer;
3.
and 3.
Any contracts entered into prior to January 1, 2021, with a person or company to provide services as an independent contractor, a leased employee, or other employment arrangement as determined by the Authority, but only for the duration of the original contract, excluding any renewal periods, and only for those services and persons included in the original contract;
Any contracts entered into prior to January 1, 2021, with a person or company to provide services as an independent contractor, a leased employee, or other employment arrangement as determined by the Authority, but only for the duration of the original contract, excluding any renewal periods, and only for those services and persons included in the original contract.
(c) In any case of doubt, the Authority shall determine whether data should be reported on a specific person providing services to the employer and the Authority may by promulgation of administrative regulation provide guidance on which persons should be included for reporting purposes;
(c) In any case of doubt, the Authority shall determine whether data should be reported on a specific person providing services to the employer and the Authority may by promulgation of administrative regulation provide guidance on which persons should be included for reporting purposes.
and (d) If KRS determines a person who was not reported to the system under this subsection should be reported to the system as a regular full-time employee, the system shall require the employer covered by this section to report the employee on or after July 1, 2021, and pay employer contributions Page 52 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN prospectively but shall not, notwithstanding any other statute to the contrary, bill the employer for any contributions or penalties for any service occurring prior to July 1, 2021 for that specific employee;
(d) If KRS determines a person who was not reported to the system under this subsection should be reported to the system as a regular full-time employee, the system shall require the employer covered by this section to report the employee on or after July 1, 2021, and pay employer contributions prospectively but shall not, notwithstanding any other statute to the contrary, bill the employer for any contributions or penalties for any service occurring prior to July 1, 2021, for that specific employee;
(2) (a) Notwithstanding any other provision of statute to the contrary, the Authority shall have full power, including any authority under KRS 61.685, to audit an employer who is subject to the provisions of this section to ensure compliance and accuracy of the data required to be reported by the employer in accordance with this section.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (2) (a) Notwithstanding any other provision of statute to the contrary, the Authority shall have full power, including any authority under KRS 61.685, to audit an employer who is subject to the provisions of this section to ensure compliance and accuracy of the data required to be reported by the employer in accordance with this section.
The Authority shall indicate in the annual report submitted in accordance with subsection (3) of this section that the employer is noncompliant with the Authority's requests and shall include a brief Page 53 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN summary of the reasons for the Authority's determination;
The Authority shall indicate in the annual report submitted in accordance with subsection (3) of this section that the employer is noncompliant with the Authority's requests and shall include a brief summary of the reasons for the Authority's determination;
(c) A percentage computed by dividing the number of employees reported in paragraph (a) of this subsection by the combined sum of the number of employees and persons reported in paragraph (a) and (b) of this subsection and multiplying by one hundred;
(c) A percentage computed by dividing the number of employees reported in paragraph (a) of this subsection by the combined sum of the number of employees and persons reported in paragraphs (a) and (b) of this subsection and multiplying by one hundred (100);
(4) It is the intent of the General Assembly in fiscal years occurring on or after July 1, 2021, to provide appropriations for county attorneys for retirement costs in the Kentucky Employees Retirement System that is equal to the difference between the dollar value of actual contributions paid by the employer in fiscal year 2019- 2020 to the system and the dollar value of contributions projected to be paid by Page 54 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN the employer to the system in fiscal year 2021-2022;
(4) It is the intent of the General Assembly in fiscal years occurring on or after July 1, 2021, to provide appropriations for county attorneys for retirement costs in the Kentucky Employees Retirement System that is equal to the difference between the dollar value of actual contributions paid by the employer in fiscal year 2019-2020 to the system and the dollar value of contributions projected to be paid by the employer to the system in fiscal year 2021-2022;
(6) It is the intent of the General Assembly that for fiscal years occurring on or after July 1, 2022, to:
(6) It is the intent of the General Assembly that for fiscal years occurring on or after July 1, 2022:
(a) Provide a subsidy towards the retirement costs of each employer subject to this section, except for county attorneys who are provided a subsidy by subsection (4) of this section, who has made efforts to increase or maintain the number of employees reported to the system.
(a) To provide a subsidy towards the retirement costs of each employer subject to this section, except for county attorneys who are provided a subsidy by subsection (4) of this section, who has made efforts to increase or maintain the number of employees reported to the system.
Specifically, it is the intent of the General Assembly to provide subsidies only to those employers who have a percentage of employees reported to the system as specified by subsection (3)(c) of this section, equal to or greater than:
Specifically, it is the intent of the General Assembly to provide subsidies only to those employers who have a percentage of CHAPTER 83 23 employees reported to the system as specified by subsection (3)(c) of this section, equal to or greater than:
(b) For those employers eligible for a subsidy under paragraph (a) of this subsection, provide a subsidy that is equal to the dollar value of subsidy provided to the employer in fiscal year 2021-2022 multiplied by the Page 55 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN following percentage:
(b) For those employers eligible for a subsidy under paragraph (a) of this subsection, to provide a subsidy that is equal to the dollar value of the subsidy provided to the employer in fiscal year 2021- multiplied by the following percentage:
For local and district health departments governed by KRS Chapter 212, state supported universities and community colleges, and any other employer subject to this section that has taxing or fee authority:
For local and district health departments governed by KRS Chapter 212, state-supported universities and community colleges, and any other employer subject to this section that has taxing or fee authority:
(c) The subsidy provided by this subsection shall be adjusted to reflect the assignment of liabilities based upon the appeal process in subsection (1)(d)5.
and (c) The subsidy provided by this subsection shall be adjusted to reflect the assignment of liabilities based upon the appeal process in subsection (1)(d)5.
(7) The Council on State Governments (CSG), the Kentucky Educational Television (KET) Foundation, Association of Commonwealth's Attorneys, the Kentucky High School Athletic Association (KHSAA), the Municipal Power Association of Kentucky, the Kentucky Office of Bar Admissions, the Nursing Home Ombudsman, the Kentucky Association of Regional Programs (KARP), and the Kentucky Association of Sexual Assault Programs, are, notwithstanding the provisions of subsections (1) to (6) of this section, exempt from the reporting requirements and from receiving a subsidy to assist in paying employer contribution rates;
(7) The Council on State Governments (CSG), the Kentucky Educational Television (KET) Foundation, Association of Commonwealth's Attorneys, the Kentucky High School Athletic Association (KHSAA), the Municipal Power Association of Kentucky, the Kentucky Office of Bar Admissions, the Nursing Home Ombudsman, the Kentucky Association of Regional Programs (KARP), and the Kentucky Association of Sexual Assault Programs are, notwithstanding the provisions of subsections (1) to (6) of this section, exempt from the reporting requirements and from receiving a subsidy to assist in paying employer contribution rates;
and (8) The provisions of this section shall not obligate the General Assembly to provide Page 56 of 57 HB000820.100 - 424 - XXXX Engrossed UNOFFICIAL COPY 21 RS HB 8/EN any specific level of subsidy to assist in paying employer contributions of any employer covered by this section, and employers shall be responsible for any and all future retirement contributions payable by the employer regardless of the actual amount of subsidy included in future executive branch budgets.
and (8) The provisions of this section shall not obligate the General Assembly to provide any specific level of subsidy to assist in paying employer contributions of any employer covered by this section, and employers shall be responsible for any and all future retirement contributions payable by the employer regardless of the actual amount of subsidy included in future executive branch budgets.
Page 57 of 57 HB000820.100 - 424 - XXXX Engrossed
Signed by Governor March 23, 2021.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY
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Action History

  1. signed by Governor (Acts Ch. 83)

  2. delivered to Governor

  3. enrolled, signed by President of the Senate

  4. enrolled, signed by Speaker of the House

  5. passed 94-0

  6. House concurred in Senate Committee Substitute and floor amendment (3)

  7. posted for passage for concurrence in Senate Committee Substitute and floor amendment (3)

  8. to Rules (H)

  9. received in House

  10. passed 34-0 with Committee Substitute and floor amendment (3)

  11. floor amendments (1) and (2) withdrawn

  12. 3rd reading

  13. floor amendment (3) filed to Committee Substitute

  14. passed over and retained in the Orders of the Day

  15. floor amendments (1) and (2) filed to Committee Substitute

  16. posted for passage in the Regular Orders of the Day for Thursday, March 4, 2021

  17. reported favorably, to Rules with Committee Substitute (1)

  18. returned to Appropriations & Revenue (S)

  19. 2nd reading

  20. taken from Appropriations & Revenue (S)

  21. returned to Appropriations & Revenue (S)

  22. 1st reading

  23. taken from Appropriations & Revenue (S)

  24. to Appropriations & Revenue (S)

  25. received in Senate

  26. 3rd reading, passed 88-0 with Committee Substitute

  27. posted for passage in the Regular Orders of the Day for Wednesday, February 10, 2021

  28. 2nd reading, to Rules

  29. reported favorably, 1st reading, to Calendar with Committee Substitute (1)

  30. posted in committee

  31. to State Government (H)

  32. to Committee on Committees (H)

  33. introduced in House

  34. Prefiled by the sponsor(s).

Sponsors

Sponsorship breakdown

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8 sponsors · 0 co-sponsors · 130 not signed on

Sponsors (8)

Co-sponsors (0)

None.

Not signed on (130)

130 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Final Passage

Passed 94 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Republican 52000
Unaffiliated 36003
Democrat 6002
Total 94005
% of votes cast 95%0%0%5%
How each member voted (99)
Member Party Vote
DuPlessis — Yea
Meeks — Yea
Santoro — Yea
Jenkins — Yea
Meredith — Yea
Scott — Yea
Bechler — Yea
Fischer — Yea
Bentley — Yea
Sheldon — Yea
Minter — Yea
Smith — Yea
Koenig — Yea
Palumbo — Yea
Thomas — Yea
Goforth — Yea
Timoney — Yea
Pratt — Yea
Graham — Yea
Prunty — Yea
Webber — Yea
Cantrell — Yea
Raymond — Yea
Hatton — Yea
Massey — Yea
Westrom — Yea
Dixon — Yea
Heath — Yea
Wheatley — Yea
Donohue — Yea
McCoy — Yea
Rowland — Yea
Burch — Not Voting
Flood — Not Voting
Huff R — Yea
Kirk McCormick — Yea
Miller C — Not Voting
Miller J — Yea
Stevenson C — Yea
Al Gentry Democrat Not Voting
Ashley Tackett Laferty Democrat Yea
George Brown Jr. Democrat Yea
Lisa Willner Democrat Yea
Mary Lou Marzian Democrat Yea
Nima Kulkarni Democrat Yea
Pamela Stevenson Democrat Not Voting
Tina Bojanowski Democrat Yea
Aaron Reed Republican Yea
Adam Bowling Republican Yea
Bill Wesley Republican Yea
Bobby McCool Republican Yea
Chris Freeland Republican Yea
Chris Fugate Republican Yea
DJ Johnson Republican Yea
Daniel Elliott Republican Yea
Daniel Fister Republican Yea
David Hale Republican Yea
David Meade Republican Yea
David W. Osborne Republican Yea
Deanna Gordon Republican Yea
Derek Lewis Republican Yea
Felicia Rabourn Republican Yea
James Tipton Republican Yea
Jason Nemes Republican Yea
Jason Petrie Republican Yea
Jennifer Decker Republican Yea
Jim Gooch Jr. Republican Yea
John Blanton Republican Yea
Josh Branscum Republican Yea
Josh Bray Republican Yea
Josh Calloway Republican Yea
Ken Fleming Republican Yea
Ken Upchurch Republican Yea
Kim Banta Republican Yea
Kim King Republican Yea
Kimberly Poore Moser Republican Yea
Mark Hart Republican Yea
Mary Beth Imes Republican Yea
Matt Lockett Republican Yea
Matthew Koch Republican Yea
Myron Dossett Republican Yea
Nancy Tate Republican Yea
Patrick Flannery Republican Yea
Randy Bridges Republican Yea
Richard White Republican Yea
Ryan Dotson Republican Yea
Samara Heavrin Republican Yea
Savannah Maddox Republican Yea
Scott Lewis Republican Yea
Scott Sharp Republican Yea
Shane Baker Republican Yea
Shawn McPherson Republican Yea
Steve Bratcher Republican Yea
Steve Riley Republican Yea
Steven Rudy Republican Yea
Suzanne Miles Republican Yea
T.J. Roberts Republican Yea
Thomas Huff Republican Yea
William Lawrence Republican Yea

Official roll call →

PASS HB 8 w/ scs1, sfa3

Passed 34 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 16000
Republican 16000
Democrat 2000
Total 34000
% of votes cast 100%0%0%0%
How each member voted (34)
Member Party Vote
Alvarado — Yea
Parrett — Yea
Thomas — Yea
Hornback — Yea
Turner — Yea
Buford — Yea
Schickel — Yea
Kerr — Yea
Schroder — Yea
Southworth — Yea
Westerfield — Yea
Castlen — Yea
McGarvey — Yea
Embry — Yea
Thayer — Yea
Yates — Yea
Gerald A. Neal Democrat Yea
Karen Berg Democrat Yea
Brandon J. Storm Republican Yea
Christian McDaniel Republican Yea
Danny Carroll Republican Yea
David P. Givens Republican Yea
Jared Carpenter Republican Yea
Jason Howell Republican Yea
Jason Nemes Republican Yea
Jimmy Higdon Republican Yea
Julie Raque Adams Republican Yea
Mike Wilson Republican Yea
Phillip Wheeler Republican Yea
Rick Girdler Republican Yea
Robby Mills Republican Yea
Robert Stivers Republican Yea
Robin L. Webb Republican Yea
Stephen West Republican Yea

Official roll call →

Pass

Passed 88 Yea · 0 Nay · 10 Other
Party YeaNayPresentNot Voting
Republican 49003
Unaffiliated 32006
Democrat 7001
Total 880010
% of votes cast 90%0%0%10%
How each member voted (98)
Member Party Vote
DuPlessis — Yea
Minter — Yea
Sheldon — Yea
Bechler — Yea
Smith — Yea
Bentley — Yea
Fischer — Yea
Koenig — Yea
Pratt — Yea
Prunty — Yea
Thomas — Yea
Timoney — Yea
Raymond — Yea
Goforth — Yea
Webber — Yea
Graham — Yea
Massey — Yea
Cantrell — Yea
McCoy — Yea
Rowland — Yea
Westrom — Yea
Hatton — Yea
Wheatley — Yea
Dixon — Yea
Heath — Yea
Santoro — Yea
Donohue — Yea
Meredith — Yea
Scott — Yea
Burch — Not Voting
Jenkins — Not Voting
Carney — Not Voting
Meeks — Not Voting
Palumbo — Not Voting
Kirk McCormick — Yea
Miller C — Not Voting
Miller J — Yea
Stevenson C — Yea
Al Gentry Democrat Yea
Ashley Tackett Laferty Democrat Yea
George Brown Jr. Democrat Yea
Lisa Willner Democrat Yea
Mary Lou Marzian Democrat Yea
Nima Kulkarni Democrat Not Voting
Pamela Stevenson Democrat Yea
Tina Bojanowski Democrat Yea
Aaron Reed Republican Yea
Adam Bowling Republican Yea
Bill Wesley Republican Yea
Bobby McCool Republican Not Voting
Chris Freeland Republican Yea
Chris Fugate Republican Yea
DJ Johnson Republican Yea
Daniel Elliott Republican Yea
Daniel Fister Republican Yea
David Hale Republican Not Voting
David Meade Republican Yea
David W. Osborne Republican Yea
Deanna Gordon Republican Not Voting
Derek Lewis Republican Yea
Felicia Rabourn Republican Yea
James Tipton Republican Yea
Jason Nemes Republican Yea
Jason Petrie Republican Yea
Jennifer Decker Republican Yea
Jim Gooch Jr. Republican Yea
John Blanton Republican Yea
Josh Branscum Republican Yea
Josh Bray Republican Yea
Josh Calloway Republican Yea
Ken Fleming Republican Yea
Ken Upchurch Republican Yea
Kim Banta Republican Yea
Kim King Republican Yea
Kimberly Poore Moser Republican Yea
Mark Hart Republican Yea
Mary Beth Imes Republican Yea
Matt Lockett Republican Yea
Matthew Koch Republican Yea
Myron Dossett Republican Yea
Nancy Tate Republican Yea
Patrick Flannery Republican Yea
Randy Bridges Republican Yea
Richard White Republican Yea
Ryan Dotson Republican Yea
Samara Heavrin Republican Yea
Savannah Maddox Republican Yea
Scott Lewis Republican Yea
Scott Sharp Republican Yea
Shane Baker Republican Yea
Shawn McPherson Republican Yea
Steve Bratcher Republican Yea
Steve Riley Republican Yea
Steven Rudy Republican Yea
Suzanne Miles Republican Yea
T.J. Roberts Republican Yea
Thomas Huff Republican Yea
William Lawrence Republican Yea

Official roll call →

Subjects

finance labor
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Frequently asked questions

Who sponsors HB 8?
HB 8 is sponsored by J. DuPlessis, Samara Heavrin (Republican), C. Massey, S. Sheldon, James Tipton (Republican), W. Westerfield, and Christian McDaniel (Republican).
What is the current status of HB 8?
This bill has been enacted into law. Introduced December 10, 2020. Enacted.
Where can I track HB 8?
Track HB 8 free on One Click Politics — get push/email alerts when it moves.

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