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GA HB933

Bill

Status

Introduced

2/8/2016

Primary Sponsor

James Epps

Click for details

Origin

House of Representatives

2015-2016 Regular Session

AI Summary

  • Amends the Macon Water Commissioners Pension Plan (originally approved December 30, 1953) to revise rules governing termination of employment before retirement and direct rollovers
  • Terminated members with account balances between $1,000.00 and $4,999.99 will have funds deposited into an individual retirement account on their behalf; those with balances of $5,000.00 or more (excluding rollover funds) may keep contributions in the plan
  • Terminated members receive a 12-month election period from their termination date to choose between taking a severance benefit (cumulative employee contributions plus simple interest at 75% of the actuarial interest credit rate) or leaving contributions in the plan to preserve accrued employer-contribution benefits
  • Establishes a cliff vesting schedule requiring five or more years of service for 100% vesting in employer contributions, with 0% vesting for fewer than five years
  • Expands direct rollover provisions to allow distributees or their beneficiaries to elect to have eligible rollover distributions paid directly to an eligible retirement plan, including IRAs, qualified trusts, 403(a) annuity plans, 457(b) deferred compensation plans, and 403(b) annuity contracts

Legislative Description

"Macon Water Commissioners - Pension Plan"; termination of employment before retirement; modify provisions

Last Action

House Second Readers

2/10/2016

Full Bill Text

No bill text available