State Retirement Plans for Public Safety Workers - Tables

8/24/2012
PDF Version: Summary Introduction on State Retirement Plans for Public Safety Workers
PDF Version: Tables on Public Safety Worker Retirement Plans

Summary: State Retirement Plans for Public Safety Workers

Explanation of Table: In the column headed “Age and Service Requirements for Normal Retirement,” the first number before a slash is a minimum age requirement and the second number is a minimum service requirement. Thus, in the first Alabama entry, members are eligible for regular service requirement at a minimum age of 56 with a minimum of 10 years of service. An entry such as “Any/25” (for example, the second Alaska entry) means that a member meets normal retirement criteria at any age with 25 years of service. Normal and Early Retirement are defined in the text of the introduction.
 
FAS stands for “Final Average Salary,” and is equivalent to the term some plans employ, “Final Average Compensation.”
 

 

State and Plan Employees Covered Age and Service  Requirements for Normal Retirement Requirements for Early Retirement with Reduced Benefits Benefit Formula for Normal Service Retirement and Social Security Coverage Computation of Final Average Salary (FAS) Employee Contribution
Alabama Employees’ Retirement System
As of 1/1/13
State and local police and firefighter members 56/10
 
Vesting: 10 years
N/A 1.65% times FAS times years of service
 
Social Security Coverage: Yes
Average of 5 highest years of the last 10 7%
Alabama Employees’ Retirement System
As of 1/1/13
State police (includes investigators) 56/10
 
Vesting: 10 years
N/A 2.3 75% times FAS times years of service
 
Social Security Coverage: No
Average of 5 highest years of the last 10
 
10%
Alaska Public Employees' Retirement System: Defined Benefit Plan  Peace officers and firefighters statewide who entered service before July 1, 2006 20 years of contributory service in the plan
 
Vesting: 5 years
Age 55 for employees entering the plan on or after July 1, 1986 2% times first 10 years times FAS; plus 2.5% times all years after 10 times FAS
 
Social Security Coverage: No
Average of 3 highest consecutive years 7.5%
Alaska Public Employees' Retirement System:  Defined Contribution Plan Peace officers and firefighters statewide who entered service on or after July 1, 2006 Any/25
 
Vesting: 100% at5 years; 75% at 4 years; 50% at 3 years; 25% at 2 years
N/A Not applicable. Benefit is based on the value of the member’s account.
 
Social Security Coverage: No
N/A 8%
Arizona Correction Officers’ Retirement Plan as of 1/1/12 Designated employees in the state departments of  corrections and juvenile justice and certain dispatchers and probation and detention officers 62/10;
52.5/25
 
Vesting: 5 years
N/A 62.5% of member’s FAS plus 2.5% of FAS for each year of credited service over 25, including fractional years;
Members who are 52.5 with 25 years of service but not 25 years of credited service: 2.5% times FAS times years of credited service
 
Social Security Coverage: Yes
Average of 60 highest consecutive months in the last 10 years Non-dispatchers: 8.41%;
Dispatchers: 7.96%, or 50% of the member’s total contribution from the previous fiscal year and the combined employer contribution rate, whichever is lower. The employee contribution rate shall not be less than 7.65% of the member’s salary.
Arizona Public Safety Personnel Retirement System as of
1/1/2012
Certified state and local police officers and firefighters 52.5/25;
Any/25
 
Vesting: 5 years
Age 52.5
Benefit reduction of 4% for each year the member is short 25 years of service.
62.5% of the average monthly benefit compensation for the first 25 years of credited service plus 2.5% of the average monthly benefit compensation for each year over 25 years of credited service to a maximum of 80% of FAS
 
Social Security Coverage: Varies by local government
Average of 60 highest consecutive months in the last 20 years of credited service 8.65% after June 30, 2011
Arkansas Local Police and Fire Retirement System Employees of political subdivisions of the state
 
Any/28;
55/20;
60/5
 
Vesting: 5 years
Any/25 years of earned credit;
50/20
 
Benefit reduction of ½ of 1% of benefit for each month applicant is below age 55
Service not covered by Social Security:  2.94% times FAS times years of service;
Service covered by Social Security: Until reaching the age of unreduced Social Security benefits—2.94% times FAS times years of service, thereafter— 1.94% times FAS times years of service;
Local employers may provide enhanced benefits.
 
Social Security Coverage: Varies by local government
Average of 36 highest consecutive months in the last 10 years Covered by Social Security: 2.5%
Not covered by Social Security: 8.5%
Arkansas State Police Retirement System:
Tier 2
 
State police 65/5;
 
30 years of service
Vesting: 5 years
With 20 years of service if within 5 years of normal retirement age (65) 1.55% times FAS times years of service, plus a temporary benefit of 0.513% times FAS time years of service for those who retire before the age of 62 until they reach that age.
 
Social Security Coverage: Yes
Average of 4 highest years, including partial years
 
Noncontributory
California Public Employee Retirement System
 
Local Safety Members: law enforcement, fire suppression, other public safety 50/5
 
Vesting: 5 years (10 years for Tier II members)
N/A Various formulas apply depending on category of employee and on employer’s choice of plan. Ranges in broad summary are 2% or 2.5% at age 50 to 3% at 50 or 3% at 55. Benefits are capped, variously, at 80% or 90% of final salary.
 
Social Security Coverage: Varies by local government
Average of 12 highest months or 36 highest  months, depending upon employer choice of plan For FY 2011, 8% to 11% depending on type of plan and whether employees are covered by Social Security
California Public Employee Retirement System State Highway Patrol, Safety Members from Department of Forestry, Highway Patrol, Youth Authority, and Department of Corrections 50/5
 
Vesting: 5 years (10 years for Tier II members)
N/A Various formulas apply to various categories of employees, generally in the range of 2% or 2.5% at age 50 to 3% at 50 or 3% at 55. Benefits are capped, variously, at 80% or 90% of final salary.
 
Social Security Coverage: Varies by local government
Depending on classification of employee, average of 12 highest months or 36 highest months For FY 2011, 9% to 11% depending on plan type and whether employees are covered by Social Security. Highway Patrol, 10%
Colorado Fire and Police Pension Association:
Standard Defined Benefit Plan
Statewide plan for police and firefighters whose employers choose to affiliate 55/25
 
Vesting: 5 years
30 years of service credit;
Age 50
Benefit reduction will apply.
2% times FAS for first 10 years of service credit plus 2.5% times FAS for ensuing years of service credit
 
Social Security Coverage: Varies by local government
Average of 3 highest years Standard Defined Benefit Plan: 8%
Colorado Public Employee Retirement Association:  State trooper and Bureau of Investigation provisions Any/30;
50/25;
55/20;
65/5
 
Vesting: 5 years
50/20;
60/5
Benefit reduction will apply.
For normal retirement for those becoming eligible to retire after January 1, 2011, 2.5% times FAS times years of service
 
Social Security Coverage: No
Average of 3 highest 12-month periods of service – not necessarily consecutive nor necessarily the last 36 months of employment 12.5% through June 30, 2012;
10.0% thereafter
Connecticut Hazardous Duty Plan Tier IIA Hazardous Duty:
various state and local police, fire, other public safety, protective services and institutional personnel
Any/20
 
Vesting: 5 years
55/10 years of vested service 50% of final average salary for first 20 years, plus 2% of FAS for each additional year
 
Social Security Coverage: Yes
Average of 3 highest years 5%
Delaware County and Municipal Police and Firefighters Pension Plan Various local government fire and public safety members 62/10;
20 years of credited service ;
Rule of 75
 
Vesting: 5 years
N/A 2.5% times FAS times years of service for the first 20 years of service, plus
3.5%  times FAS multiplied for any additional years of service
 
Social Security Coverage: Varies by local government
Average of 36 highest months 7%
Delaware New State Police Plan State police officers 62/10;
20 years of credited service ;
Rule of 75
 
Vesting: 10 years
N/A Sum of 2.5% times FAS multiplied by up to 20 years of credited service under the New State Police Plan, plus 3.5% of FAS multiplied by all years of service exceeding 20 under the New State Police Plan
 
Social Security Coverage: No
Average of 36 highest months 7%
Florida Retirement System Special Risk Class as of July 1, 2011 Various state and local police, fire, other public safety, protective services and institutional personnel
 
Age 60 and vested (8 years);
25 years of creditable service;
Age 57 with 30 years of creditable and military service;
33 years of creditable service
 
Vesting: 8 years
At any age: benefit is reduced by 5% for each year the applicant is short of normal retirement age (60). 3% times FAS times years of service. Benefit factor for certain purchased service is 2%
 
Social Security Coverage: Yes
Average of 8 highest fiscal years 3%
Georgia Employees’ Retirement System

State Employees’ Pension and Savings Plan, a hybrid plan; the DB component is described here
 
State Corrections Probation officers; Natural Resources Conservation Officers; Bureau of Investigation Officers; State Parole; State Revenue Agents and Investigators; State Patrol and Public Safety
 
55/10;
30 years of service
 
Vesting: 10 years
25 years of creditable service
Benefit reduction will apply.
1% times FAS times years of service
Employees may also contribute to the 401(k) component of the hybrid, earning a partial employer match for contributions up to 5% of salary. Employees may opt out of the 401(k) component if they choose.
 
Social Security Coverage: Yes
Average of 24 highest months FY 2012: 1.25%
Hawaii Employees' Retirement System:
New members as of 7/1/12
State and local police officers, firefighters, and a wide range of other public safety personnel 55/25;
60/10
 
Vesting: 10 years
N/A Multiplier reduced to 2.25% and vesting extended from 5 years to 10
 
Social Security Coverage: No
Average of 5 highest 12-month periods 14.2%
Idaho Public Employees’ Retirement System Police officers and firefighters
 
60/5;
Rule of 80
between ages 60 and 65 for members with mixed fire/police and general service credit
 
Vesting: 5 years
Age 50;
Ages 50-55 for those with mixed service
Benefit reduction factors apply.
 
2.3% times FAS times years of service
 
Social Security Coverage: Yes
Average of 42 highest consecutive months 7.69%
Illinois State Employees’ Retirement System: Alternative Formula, Tier 2 State police, firefighters and corrections officers 60/20
 
Vesting: 10 years
N/A Not covered by Social Security:
3% times FAS times years of service
Covered by Social Security:
2.5%  times FAS times years of service
 
Social Security Coverage: Varies by local government
Average of highest 96 months of last 108, with FAS capped at $106,800, which is annually adjusted for inflation Covered by Social Security: 8.5%;
Not covered by Social Security: 12.5%;
Contribution base capped at $106,800 for FY2012, cap annually adjusted
Indiana State Police Benefit System:
1987 Plan
State police officers 25 years of service, no later than age 55
 
Vesting: 5 years
50 with benefit reduction for less than 25 years of service For 25 years of service: 50% of FAS, plus accrual rates of 5% to 8% for additional years to a total of 32 years or a maximum of 70% of FAS
 
Social Security Coverage: No
Average of highest 36 consecutive months 6% of salary
Indiana 1977 Police Officers’ and  Firefighters’ Pension and Disability Fund
 
Local governments’ police and firefighters, park rangers and certain other law enforcement personnel 52/20

Vesting: 20 years
50
Benefit reduction will apply.
Benefit is 50% of the salary of a first-class officer (as determined by the city in which the applicant was employed) at the time of retirement, plus an additional benefit of 1% for each 6 months of service over 20 years, to a maximum benefit of 74%.
 
Social Security Coverage: No in most cases—varies by local government.
N/A 6% of the salary of a first-class officer (as determined by the city employing the member)

Members with more than 32 years of service are not required to contribute.
Iowa Municipal Fire and Police Retirement System
 
Local governments’ police and firefighters 55/22
 
Vesting: 4 years if termination before age 55 or at least 4 years but less than 22 years after age 55
N/A 66% of FAS, plus 2% additional benefit for each year of service in excess of 22, with the benefit capped at 82% of FAS
 
Social Security Coverage: No
Average of 36 highest months 9.4%
Iowa Peace Officers’ Retirement System State Patrol, Capitol Police, state investigative force and State Fire Marshal
 
55/22
 
Vesting: 4 years
50
Benefit reduction will apply.
60.5% of FAS, plus 2.75% for each years in excess of 22 years, to a maximum benefit of 88% of FAS
 
Social Security Coverage: No
Average of 36 highest months 9.35%
May be increased by administrative action to a maximum of 11.3% if certain conditions apply.
Iowa Public
Employee Retirement System
Protection occupations: correctional officers, emergency medical technicians, conservation officers, fire and police in smaller cities 55
 
Vesting: 4 years or age 55
N/A Approximately 2.73% of FAS for each year of service through 22 years plus
1.5% of FAS for each subsequent year of service through 30;
Benefits are capped at 72% of FAS
 
Social Security Coverage: Yes
Average of 3 highest calendar years, with anti-spiking controls For FY 2012: 6.65%
For FY 2013: 6.84%
Iowa Public
Employees’ Retirement System
Sheriffs and deputies 55;
50/22 if member is a sheriff or deputy at time of retirement.
 
Vesting: 4 years or age 55
N/A 2.73% of FAS for each year of service through 22 years plus
1.5% of FAS for each subsequent year of service through 30;
Benefits are capped at 72% of FAS.
 
Social Security Coverage: Yes
Average of 3 highest calendar years, with anti-spiking controls For FY 2012: 9.83%
For FY 2013: 9.90%
Kansas Police and Firemen’s Retirement System
Tier II members
Highway patrol, Bureau of Investigation, regents, county and municipal public safety personnel and EMT 50/25;
55/20;
60/15
 
Vesting: 15 years (Tier II members)
Age 50 with 20 years of service
Benefit reduction will apply.
2.5% times FAS times years of service, capped at 32
 
Social Security Coverage: No
Average of 3 highest of last 5 years 7%; 5% after 32 years of membership
Kentucky Retirement Systems State police and state or county employees with hazardous duty 20 years of service;
55 with 5 years hazardous duty service
 
Vesting: 5 years if under age 65; 4 years if over 65
Age 55 with less than 5 years hazardous duty service;
50 with 15 years of hazardous duty service
Benefit reduction will apply.
2.5% times FAS times years of service for state police and county hazardous employees;
2.49% for state employees with hazardous duties
 
Social Security Coverage: Yes
Average of 3 highest fiscal year’ salaries; must include at least 24 months of service; need not be consecutive 8%
Louisiana Firefighters’ Retirement System
as of 1/1/12
 
Municipal firefighters 62/12;
60/20;
55/30
 
Vesting: 12 years
60/10
Benefit reduction will apply.
3.5% times FAS times years of service; total benefit cannot exceed 100% of FAS
 
Social Security Coverage: No
Average of highest 60 months 8%
Louisiana State Police Retirement System
 
Police employed after 9/8/78 50/10;
25 years of service
 
Vesting: 25 years
N/A 3.33% times FAS times years of service
 
Social Security Coverage: No
Average of highest 36 months
 
8.5%
Louisiana Sheriffs’ Pension and Relief Fund, as of 1/1/12
 
Sheriffs, deputies, and sheriffs’ non-deputized employees with salaries above $800 per month
 
62/12;
60/20;
55/30
 
Vesting: 12 years
Reduced retirement available at 60/10 with actuarial and early retirement (ages 50-55) available only to members of earlier tiers 3% times FAS times years of service;
Benefit cannot exceed 100% of FAS.
 
Social Security Coverage: No
Average of 60 highest months 9.8% to 10.25% as determined by the Board of Trustees
Maine Public Employees’ Retirement System: Participating Local Districts Plans Local government employees other than teachers There are numerous plans with substantial variations, available to local governments’ public safety employees at the discretion of the local government. See note.
 
Social security coverage: No
Average of 3 highest years 3% to 8%;
8.65% for the first 25 years of service in the plan, 7.65% thereafter
Maine Public Employees’ Retirement System State police and investigators hired on or after 9/18/84
 
25 years of service
 
Vesting: 5 years or 1 year if at retirement age
N/A 50% of AFC for 25 years under the plan and 2% of AFC for each additional year
 
Social Security Coverage: No
Average of 3 highest years 8.65% for the first 25 years of service in the plan; 7.65% thereafter
Maine Public Employees’ Retirement System Inland Fisheries and Wildlife Wardens and Marine Resources Wardens 25 years of service
 
Vesting: 5 years or 1 year if at retirement age
N/A 50% of AFC for 25 years under the plan and 2% of AFC for each additional year
 
Social Security Coverage: No
Average of 3 highest years 8.65% for the first 25 years of service in the plan; 7.65% thereafter
Maryland State Retirement and Pension System:
Correctional Employees as of 7/1/11
 
Correctional officers, other security officers, specified other corrections employees
 
55/5 for most members;
60/5 for certain institutional employees
20 years of service, five of which must be in covered employment
 
Vesting: 10 years
Available for those entering the Plan on or after June 30, 2006:
At least 10 but less than 20 years of service;
Same benefit formula applies
1/55 of the product of FAS and years of service
 
Social Security Coverage: Yes
Average of 5 highest years 5%
Maryland State Retirement and Pension System:
Law Enforcement Officers as of 7/1/11
Wide variety of law enforcement and protective occupations, mainly state government 25 years of service; or
age 50
 
Vesting: 10 years
N/A 2% times FAS times years of service, capped at 60% of FAS
 
Social Security Coverage: Yes
Average of 5 highest years;
Salary increases of more than 20% are not automatically included in the calculation of FAS, unless due to promotion.
7%
Maryland State Retirement and Pension System:
State Police Plan as of 7/1/11
Sworn officers and cadets only 25 years of service; or
age 50;
Mandatory retirement at 60
 
Vesting: 10 years
N/A 2.55% times FAS times years of service, with a maximum of 28 years of service credit
 
Social Security Coverage: No
 
Average of 5 highest years 8%
Massachusetts State Employee Retirement System:
Group 3 as of 4/2/12
State Police 55/10;
20 years;
Mandatory retirement at 65 unless a member needs to serve longer to meet 20-year requirement
 
Vesting: 10 years
N/A At 20 years of service, 50% of final year’s compensation, plus 2.5% for each additional year of service to a maximum of 75% of final salary
 
Social Security Coverage: No
Final 12 months in classification 12% plus 2% of salary in excess of $30,000 per year
Massachusetts State Employee Retirement System:
Group 4 as of 4/2/12
State and local public safety officers, officials, and certain correction officers 50
 
Vesting: 10 years
N/A Benefit factors depend upon age at retirement. 2011 legislation provides a benefit factor of 1.45% of FAS at age 50 for each year of service, up to a benefit factor of 2.5% of FAS at 57 or older.
 
Social Security Coverage: No
Average of 5 highest years 9% plus 2% of salary in excess of $30,000 per year
Michigan State Police Retirement System Enlisted officers but not other employees Any age, 25 years of service credit;
Age 50 with 10 years of service credit
 
Vesting: 10 years
Deferred benefits available for those who leave service with between 10 and 25 years of service
 
Regular retirement (after 25 years of service):  60% of FAS
 
Social Security Coverage: No
Average of last 2 years' compensation
 
Noncontributory
Michigan local governments: See notes See notes
Minnesota Public Employee Retirement Association, Police and Fire Fund Local government police and firefighters and Hennepin County paramedics and EMTs 55/10;
65/1
 
Vesting: Gradual, ranging from 50% at five years of service to 100% at 10 years of service
50/10;
Any/30
3% times FAS times years of police & fire service
 
Social Security Coverage: Yes
Average of 5 highest  years 6.25%
Minnesota State Patrol Plan State patrol and other state officers who have the power of arrest 55/5
 
Vesting: 5 years
50/5 
Benefit reduction will apply.
3% times FAS times years of service
 
Social Security Coverage: No
Average of 5 highest  years 12.4%
Minnesota State Retirement System Correctional Plan
 as of 7/1/10
Correctional and other employees responsible for inmate care Age 55
 
Vesting: Gradual, ranging from 50% at five years of service to 100% at 10 years of service
Age 50
Benefit reduction will apply.
2.4% times FAS times years of service
Social Security Coverage: Yes
Average of 5 highest  years 8.6%
Mississippi Highway Safety Patrol Retirement System Sworn officers 55/5;
Any/25
 
Vesting: 5 years
45/20, with an actuarial reduction for each year below 25 or age 55, whichever is less 2.5% times FAS times years of service, capped at 100% of FAS
 
Social Security Coverage: Yes
Average of 4 highest consecutive years 7.25%
Mississippi Public Employee Retirement System Tier 4 All other public safety members 65/8;
Any/30
 
Vesting: 8 years
60/8, with an actuarial reduction for each year below 30 or age 65, whichever is less
 
2% times FAS times years of service, plus 2.5% times FAS times years of service in excess of 30
 
Social Security Coverage: Most—varies by local government
Average of 4 highest years 9%
Missouri Department of Transportation and Highway Patrol Employees' Retirement System Uniformed patrol employees 60/5;
Rule of 80 with a minimum age of 48
 
Vesting: 5 years
57/5
Benefit reduction will apply.
1.7% times FAS times years of service;
Supplement of 0.8% of FAS for members who retire under the 80-and-out option until they reach age 62.
 
Social Security Coverage: Yes
Average of 3 highest years Noncontributory
Missouri Local Government Employees’ Retirement System
 
Police and firefighters 55;
Rule of 80 if employer chooses to offer it.
 
Vesting: 5 years
50
Benefit reduction will apply.
The system provides a number of benefit factors among which the employing government may choose. These include programs that provide a temporarily higher benefit until the recipient reaches 65.
 
Social Security Coverage: Optional with employing agency
Average of 3 or 5 highest years, as determined by employing government Member employers choose whether plans will be contributory or noncontributory. Contributory plan member employees pay 4%.
 
Montana Public Employee Retirement Administration Firefighters’ Unified Retirement System 20 years of service; 50/5
 
Vesting: 5 years
N/A 2.5% times FAS times years of service
Social Security Coverage: No
Average of 3 highest consecutive years 10.7%
Montana Public Employee Retirement Administration Game Wardens and Peace Officers’ Retirement System 50/20;
55/5
 
Vesting: 5 years
N/A 2.5% times FAS times years of service
 
Social Security Coverage: Yes
Average of 5 highest consecutive years 9%
Montana Public Employee Retirement Administration Highway Patrol Officers' Retirement System 20 years of service
 
Vesting: 5 years
N/A 2.5% times FAS times years of service
 
Social Security Coverage: No
Average of 3 highest consecutive years 9.05%
Montana Public Employee Retirement Administration Municipal Police Officers’ Retirement System 20 years of service;
50/5
 
Vesting: 5 years
N/A 2.5% times FAS times years of service
 
Social Security Coverage: No
Last consecutive 36 months 9%
Montana Public Employee Retirement Administration Sheriffs’ Retirement System 20 years of service
 
Vesting: 5 years
50/5
Benefit reduction will apply.
2.5% times FAS times years of service
 
Social Security Coverage: Yes
Average of 5 highest consecutive years 10.115%
Nebraska Public Employees’ Retirement Systems
Nebraska State Patrol Retirement Plan
State Patrol: sworn officers only 50/25;
Any/30
 
Vesting: Gradual ranging from 10% at 6 years to 100% at 10 years
Mandatory retirement at 60
50/10
Benefit reduction will apply.
3.0% times FAS times years of service;
Capped at 75% of FAS
 
Social Security Coverage: No
Average of 3 highest years 19% through June 30, 2013; 16% thereafter
Nevada Public Employees’ Retirement System Plan for Police and Fire Members
 as of 1/1/10
Highway Patrol; local governments’ police and firefighters; some game wardens, park rangers and corrections officers, depending on responsibilities 50/20;
60/10;
65/5;
Any/30
 
Vesting: 5 years
Any age with 5 years of service
Benefit reduction will apply.
2.5% times FAS times years of service
 
Social Security Coverage: No
Average of 36 highest consecutive months; anti-spiking provisions apply Employer-paid plan (local government employees and optional for state employees: employer makes entire contribution. 39.75%
Employee/employer paid: Contribution is split 50/50 and employee account is refundable on termination of employment. 20.25% employee share.
New Hampshire Retirement System:  Group II as of 7/1/11 State and local police and firefighters, correctional officers, other public safety
 
Age 60;
Latter of age 52.5 or 25 years of service
 
Vesting: 10 years
50/25
Benefit reduction will apply.
2 % times FAS  times years of creditable service for those who are not vested on 1/1/12
 
Social Security Coverage: No
Average of 3 highest years
 
Police: 11.55%
Firefighters: 11.8%
Member contributions cease for members vested before January 1, 2012 with creditable service in excess of 40 years. Member contributions cease for all other fire and police members with creditable service in excess of 42.5 years.
 
New Jersey Police and Firemen’s Retirement System:
Tier III as of 6/28/11
State, county and municipal police and firefighters Age 55;
Mandatory at age 65
 
Vesting: 10 years
N/A Less than 20 years of service, 2% of FAS for each year of service;

20 to 25 years, 50% of FAS;

At least 25 years of service, 60% of FAS plus 1% per year for additional years, not to exceed 65% of FAS


Social Security Coverage: Most: Varies by local government
Average salary upon which pension contributions were based for any three fiscal years that provide the highest average 10%. The contribution rate for Tier II members is applied to the pensionable salary up to a limit based on the annual maximum wage for Social Security deductions $110,100 in 2012). Tier II members who earn in excess of the annual compensation limit will be enrolled in the Defined Contribution Retirement Program in addition to the SPRS. A contribution of 5.5% of the salary in excess of the limit (plus 3% from the employer) will be deposited in a DCRP account.
New Jersey State Police Retirement System:
Tier II (members as of May 21, 2010)
Troopers and officers of the Division of State Police 20 years of service
Mandatory at 55
 
Vesting: 10 years
Deferred retirement is available before 55/10 At 20 to 25 years, 50% of FAS;
With 25 years or more of service credit, 65% of FAS plus 1% for each year of creditable service over 25 years but not to exceed 30 years. The maximum benefit is 70% of FAS.


Social Security Coverage: No
Average salary upon which pension contributions were based for any three fiscal years that provide the highest average
 
9%. The provisions described above for NJ Police and Firefighters also apply to state police.
New Mexico Public Employees’ Retirement Association
 
Local governments’ police and fire members Generally, 20 years
 
Vesting: 5 years
N/A A variety of plans with retirement multipliers ranging from 2% to 3.5%
 
Social Security Coverage: No in most cases—varies by local government
Average of 36 highest months A variety of plans provide for employee contribution rates that range from 7% to 16.3% for police and fire members
New Mexico Public Employees’ Retirement Association:
State Police and Adult Correctional Officers Plan I as of 7/1/11
State Police and adult correctional officers 25 years of service credit
 
Vesting: 5 years
N/A 3% times FAS times years of service times 1.2, capped at 80% of FAS
The 1.2 is a “service enhancement factor.”
 
Social Security Coverage: No
Average of 36 highest months 10.35%
New York State and Local Retirement System:
State Police Tier 5 effective 1/9/10:
State Police 20 years of service
 
Vesting: 10 years
 
Before 20 years of service, a lower benefit calculation applies. See the cell to the right.
 
Vesting is at 10 years and members may receive vested benefits at 55/10
With 20 years of State Police service credit, 50% of FAS plus 1.66% of FAS for each year of creditable service in excess of 20 years. For Tier 5, the benefit is capped at 70% of FAS.
For those with less than 20 years of service, the benefit equals 2.5% of FAS for each year of creditable service and 1/60th (1.66%) of FAS for each year of non-State Police service, capped at 50% of FAS.
 
Social Security Coverage: Yes
Average of 36 highest consecutive months. Includes overtime earned in the period, holiday pay, longevity bonuses earned in the 36-month period, and payment for sick leave in excess of 165 days. 
 
3%
New York State and Local Retirement System:
State and Local Police and Firefighters Tier 6:
20-year plan and 25 years plan, effective for members who joined after 4/1/12
 
Local governments’ police and fire employees 20 years of service in plan or other specified police or military service (depending on local government’s choice of plan).
25 year-plan has similar provisions based on 25 years of service
 
Vesting: 10 years
63 with less than 20 or 25 years of service, depending on local government’s choice of plan Unchanged from above, except for substitution of age 63 for age 62 in the paragraph above
 
Social Security Coverage: Yes
Average of 60 highest consecutive months with a 10% anti-spiking provision and overtime limited to $15,000 in 2012. FAS is capped at the governor’s salary ($179,000 in 2012).
 
Employee contributions would be required for entire career based upon the member’s gross salary (not including excludable overtime), as follows:
3% for those earning $45,000 or less;
3.5% for those earning $45,001 up to $55,000;
4.5% for those earning $55,001 up to $75,000;
5.75% for those earning $75,001 up to $100,000; and
6% for those earning over $100,000
North Carolina Retirement Systems Firemen’s and Rescue Squad Workers’ Pension Fund 55/20; Members must contribute to plan for 20 years to receive a benefit.   $170 per month after 20 years
 
Social Security Coverage: Yes
N/A $10 per month
North Carolina Retirement Systems Local law enforcement officers 55/5;
Any/30
 
Vesting: 5 years
50/15
Reduced benefit will apply. Vested benefit at 55/5
1.85% times FAS times years of service
 
Social Security Coverage: Yes
Average of 4 consecutive highest years of salary plus accrued annual leave 6%
North Carolina Retirement Systems State Law Enforcement Officers—state employees with the power of arrest
 
55/5;
Any/30
 
Vesting: 10 years (member on or after 8/1/11); 5 years (member before 8/1/11)
50/15
Reduced benefit will apply. Vested benefit at 55/5
1.85% times FAS times years of service
 
Social Security Coverage: Yes
 
 
Average of 4 consecutive highest years of salary plus accrued annual leave 6%
North Dakota Public Employees’ Retirement System Highway Patrol Retirement System
 
55;
Rule of 80
 
Vesting: 10 years
50/10
 
3.6% times FAS times service for first 25 years worked plus 1.75% times FAS for additional years worked
 
Social Security Coverage: No
Average of 36 highest of last 180 months worked
 
11.3%
North Dakota Public Employees’ Retirement System: Law Enforcement Retirement Plan State and local law enforcement and correctional employees
 
55/3 continuous years of service;
Rule of 85
 
Vesting: 3 years
50/3 continuous years of service;
 
2% times FAS times years of credited service
 
Social Security Coverage: Yes
Average of 36 highest of last 180 months worked
 
4.5%
Ohio Police and Fire Pension Fund
 
Local governments’ police and fire employees 48/25;
62 with between 15 and 25 years of service
 
Vesting: 15 years
N/A
 
2.5% times FAS for first 20 years, plus
2.% times FAS for years 21 through 25, plus 1.5% times FAS years 26 through 33;
Capped at 72% of FAS
 
Social Security Coverage: No
Average of 3 highest years 10%
Ohio Public Employees’ Retirement System:
Law Enforcement Division
Law Enforcement Officers: state and local employees whose primary duties are to preserve the peace, to protect life and property and to enforce the laws of Ohio, including state Highway Patrol 48/25;
62/15
 
Vesting: 5 years
N/A 2.5% times FAS times years of service for the first 25 years, plus 2.1% times FAS for each year of service thereafter;
The benefit cannot exceed 90% of FAS.
 
Social Security Coverage: No
Average of 3 highest years 11.6%
Ohio Public Employees’ Retirement System:
Law Enforcement Division
Public Safety Officers: state and local employees whose primary duties other than the law enforcement responsibilities described above, including various court and other institutional employees Age 52;
62/15
 
Vesting: 5 years
Age 48 with 25 years of service
Benefit reduction will apply for each year age is below 52.
 
2.5% times FAS times years of service for the first 25 years, plus 2.1% times FAS for each year of service thereafter;
The benefit cannot exceed 90% of FAS.
 
Social Security Coverage: No
Average of 3 highest years 11.0%
Oklahoma Firefighters Pension and Retirement System Paid and volunteer firefighters of participating districts 20 years of service
 
Vesting: 10 years
N/A Paid: 2.5% times FAS times years of service to a maximum of 30 years
Volunteers: $7.53 per month for each year
 
Social Security Coverage: No 
Average of 30 highest consecutive months of last 60 months Paid Members: 8%
Volunteer Firefighters: no contribution
Oklahoma Law Enforcement Retirement System Highway Patrol, Capitol Patrol, other state and university law enforcement officers 62/10;
20 years of service
 
Vesting: 10 years
 
N/A 2.5% times FAS  times years of creditable service
 
Social Security Coverage: Highway Patrol—No; Other Members—Yes
Average of 30 highest consecutive months 8%
Oklahoma Police Pension and Retirement System Municipal police officers 20 years of service
 
Vesting: 10 years
50/10 2.5% times FAS  times years of creditable service
 
Social Security Coverage: Yes
Average of 30 highest consecutive months of last 60 months 8%
Oklahoma Public Employees’ Retirement System:
Plan for Hazardous Duty Employees
 
 Corrections Security Officers and Pardon & Parole Officers; specified others 62/6;
20 years of service in plan;
Rule of 90
 
Vesting: 6 years
55/10
Benefit reduction will apply.
2.5% times FAS times years of service in plan plus 2% times FAS times years of other creditable service
 
Social Security Coverage: Yes
Average of highest 3 years of the last 10 years in service 8%
Oregon Public Service Retirement Plan
Hybrid plan. Details refer to DB component benefits
 
State and local government police, other law enforcement, and firefighters Age 60;
Age 53 with 25 or more years of service, including 5 years of service immediately preceding retirement
 
Vesting: 5  years
 
Age 50, but must have 5 years of service immediately preceding retirement.
 
 
1.8% time FAS times years of creditable service;
In addition, members have DC accounts to which 6% of salary is contributed by employees or picked up by employers
 
Social Security Coverage: Yes
 
Higher of  (1) Average of last 36 months, or
(2) the 3 years in which an employee was paid the highest total salary, even if one year was an incomplete calendar year.
Hybrid plan. No member contribution to DB component. Employee contribution of 6% to DC component, which employers may pick up.
Pennsylvania State Employees’ Retirement System:
Classes of Service A-3 and A-4, effective 1/1/11. See note.
Enforcement officers, corrections officers, psychiatric security aides, Delaware River Port Authority and Capitol police and park rangers
 
55/20 years of credited service in the classification;
Rule of 92 with a minimum of 35 years of credited service
 
Vesting: 10 years
10 years of credited service (vesting requirement)
Benefit reduction will apply.
2% or 2.5% times FAS times years of creditable service.
The multiplier is determined by the member’s choice of Plan A-3 or A-4. Plan A-4 has a higher contribution requirement.
 
Social Security Coverage: Yes
Highest average compensation received during any three non-overlapping periods of four consecutive calendar quarters A-3: 6.25% to earn a benefit multiplier of 2%
A-4: 9.3% to earn a benefit multiplier of 2.5%
Employees choose between the plans at beginning of employment; A-3 is the default.
Within limits, required employee contributions can be adjusted according to actuarial requirements for funding the plan.
Pennsylvania State Employees’ Retirement System: Classes of Service A-3 and A-4 State Police Officers
See note.
20 years of credited service
 
Vesting: 10 years
10 years of credited service
Benefit reduction will apply.
For 20 to 25 years of credited service, 50% of highest year’s earnings
For 25 years of service or longer, 75% of highest year’s earnings
 
Social Security Coverage: No
 
Highest year of service (excludes the last calendar year of service). A-3: 6.25% to earn a benefit multiplier of 2%
A-4: 9.3% to earn a benefit multiplier of 2.5%
Employees choose between the plans at beginning of employment; A-3 is the default.
Within limits, required employee contributions can be adjusted according to actuarial requirements for funding the plan.
Rhode Island Retirement Security Act of 2011

Hybrid plan
 
Provisions for municipal fire and police members of the state retirement plan DB component:
55/25
Current employees aged at least 45 with 10 years of service may retire at 52.
 
Vesting in DB plan: 5 years. For members without Social Security and in DC plan: 3 years for employer contributions to DC; immediately for employee contributions to DC
N/A 2% times FAS times years of service
 
Social Security Coverage: No
Average of 5 highest consecutive years DB Component:
With COLA option: 8%
With no COLA option:7%
DC Component: 3%
Rhode Island State Police Retirement Benefits Trust
 
State police When benefit reaches 50% of FAS; mandatory when benefit reaches 65% of FAS
Vesting: 5 years
N/A 2% times FAS times years of service
 
Social Security Coverage: No
Average of 5 highest years 8.75%
South Carolina Retirement Systems:
Police Officers Retirement System
As of 7/1/12
State and local police, firefighters, coroners, magistrates and probate judges 27 years, 5 years of which must be earned service credit;
Age 55 with 8 years of earned service credit
 
Vesting: 8 years
N/A 2.14% times FAS times years of service
 
Social Security Coverage: Yes
Average of 20 highest consecutive quarters of earned compensation
 
Beginning 7/1/2012: 7.3%
Beginning 7/1/2104: 13%
South Dakota Retirement System Class B Public Safety Membership: state law enforcement officers, municipal police and firefighters, county sheriffs, correctional staff, parole agents, campus security conservation officers, and park rangers. 55/ 3 years of earned service credit;
Rule of 75 with minimum age of 45
 
Vesting: 3 years
45/ 3 years of earned service credit
Benefit reduction will apply.
2.4% times FAS times years of service before 7/1/02, plus 2.0 % times FAS times years of service after 7/1/02
 
Social Security Coverage: Yes


 
Average of highest 12 consecutive calendar quarters in the last 40 quarters of covered employment 8%
Tennessee Consolidated Retirement System
 
Highway Patrol, wildlife officers, specified other state law enforcement personnel
 
Age 60 with 5 years of service;
Any age with 30 years of service;
Mandatory retirement at age 60
 
Vesting:: 5 years
55/25
Benefit reduction will apply.
1.575% times FAS times years of service plus (if FAS is above the Social Security integration level, $46,200 in FY 2006) 1.8375 times the excess times years plus bridge payment until recipient reaches Social Security eligibility at age 62 of 0.75% times FAS times years of service;
Benefits are capped at 94.5% of FAS.
 
Social Security Coverage: Yes
Average of 5 highest years Noncontributory
Texas County and District Retirement System

Cash-balance Plan
Local government employees 60 or older. Employers choose among plans that include 5-, 8- or 10-year vesting, and may choose various eligibility options including Rules of 75 and 80, and 20- or 30-year eligibility.
 
Vesting: 5, 8 or 10 years depending upon local government’s choice of plan provisions
N/A Cash-balance plan that provides lifetime annuities based upon the employee’s account balance, which includes employee and employer contributions and investment earnings. Benefits will at least equal the retiree’s account balance at the time of retirement.
 
Social Security Coverage: Some
N/A Contribution rate is set by employer and may range from 4% to 7%. Matched by employer at least dollar for dollar, up to $2.50 per employee dollar. Account interest is guaranteed at 7% annually and may be higher. Employers make contributions necessary to fund the plan on an actuarial basis.
Texas Employee Retirement System:
Law Enforcement and Custodial Officers’ Supplemental Retirement Fund
State law enforcement officers, custodial employees of the corrections system and parole officers or caseworkers 50/20;
Rule of 80 with 20 years of service;
Service must be in plan.
 
Vesting: 5 years
20 years of service  before age 50
Benefit reduction will apply.
2.8% times years of service times FAS
Capped at 100% of FAS
 
Social Security Coverage: Yes
Average of 36 highest months 7%
Texas Municipal Retirement System

Cash-balance Plan
 
Local government employees Employers choose among plans that include 5- or 10-year vesting, and may choose various eligibility options including 60/5 and 6/10, and 20- or 25-year eligibility.
 
Vesting: 5 years or, in fewer municipal plans, 10 years
N/A Cash-balance plan that provides lifetime annuities based upon the employee’s account balance, which includes employee and employer contributions and investment earnings. Benefits will at least equal the retiree’s account balance at the time of retirement.
 
Social Security Coverage: Varies by local government
N/A Contribution rate is set by employer and may range from 5% to 7%, and is matched by employer at least dollar for dollar, up to $2.00 per employee dollar. Account interest is guaranteed at 5% annually and may be higher. Employers make additional contributions necessary to fund the plan on an actuarial basis.
Utah Retirement System Tier 2 Hybrid Plan

As of July 1, 2011, new employees choose between this plan and the one described below. The hybrid is the default.
State and local government public safety and firefighter members
 
65/4;
62/10;
60/20;
Any age/25
 
Vesting: 4 years
60 with fewer than 25 years of service
Benefit reduction will apply to DB plan.
Defined Benefit component:
1.5 times FAS times years of service plus distributions from the defined contribution component of the plan
 
Social Security Coverage: State employees—yes; Local employees—varies by local government
Average of 5 highest years Noncontributory plan, except that if the employer’s annual contribution of 12% of employee compensation is inadequate to amortize the liabilities of the DB component of the plan, employees will contribute to make up the shortfall. When the 12% contribution exceeds the actuarial requirements of the DB plan, the excess is deposited in the employee’s defined contribution account.
Utah Retirement System Tier 2 Defined Contribution Plan (a 401(k) plan) State and local government public safety and firefighter members
 
 401(k) plan regulations apply;
 
Employer contributions are vested after 4 years.
401(k) plan regulations apply 401(k) plan regulations apply
 
Social Security Coverage: State employees—yes; Local employees—varies by local government
N/A Noncontributory;
12% employer contribution
Vermont Municipal Employees Retirement System
 
Four plans among which employers may choose for groups of employees;
See note.
Varies, depending on employer’s plan selection: 55/5 to 65/5
 
Vesting: 5 years
Varies, depending on employer’s plan selection, available in most plans Varies, depending on employer’s plan selection, from 1.4% times years of service times FAS to 2.5% times years of service times FAS
 
Social Security Coverage: Yes
Varies, depending on employer’s plan selection, from average of 2 highest consecutive years of earnings to 5 highest consecutive years of earnings 6.98%
Vermont State Retirement System Group C Plan State police officer or public safety employee assigned to law enforcement duties Age 55; or
Age 50 with 20 years of service
 
Vesting: 5 years
Age 50 with 20 years of service
No reduction for early retirement
2.5% times years of service times FAS;
Benefit is capped at 50% of final average salary.
 
Social Security Coverage: Yes
Average of 2 highest consecutive years of earnings 5%
Virginia Retirement System  Enhanced Benefits for Eligible Political Subdivision Hazardous Duty Employees

Plan 2 as of 7/1/10
 
 
Local government employees: sheriffs, deputies, police, firefighters, EMT’s 60/5;
50/25;
Mandatory retirement at 70, except for sheriffs, regional jail superintendents and jail farm superintendents
 
Vesting: 5 years
Age 50 with 5 years of credited service;
Benefit reduction will apply.
Sheriffs and Jail Superintendants:
1.85% times FAS times years of service;
Others: 1.7% times FAS times years of service;
Employers may select a higher multiplier.
Some employees are eligible for a hazardous duty supplement to bridge years between retirement and early Social Security eligibility.
 
Social Security Coverage: Yes
Average of 60 highest consecutive months 5%
Virginia Retirement System Law Officers’ Retirement System:

Plan 2 as of 7/1/10
Various state law enforcement officers, correctional and parole officers; campus police 60/5;
50/25
 
Vesting: 5 years
Age 50 with 5 years of credited service;
Benefit reduction will apply.
2% times FAS times years of service
 
Social Security Coverage: Yes
Average of 60 highest consecutive months 5%
Virginia Retirement System State Police Officers’ Retirement System

Plan 2 as of 7/1/10
 
State Police officers
 
60/5;
50/25
Mandatory retirement at 70
 
Vesting: 5 years
Age 50 with 5 years of credited service
Benefit reduction will apply.
1.85% times FAS times years of service plus
Hazardous duty supplement paid to those who retire with at least 20 years of hazardous duty service until they are eligible for Social Security. It is not available to those who retire at or after their normal Social Security retirement age.
 
Social Security Coverage: Yes
Average of 60 highest consecutive months 5%
Washington Law Enforcement Officers’ and Fire Fighters’ Retirement System

Plan 2
State, county and municipal sheriffs, police, firefighters, marshals and public safety officers 53/5
 
Vesting: 5 years
50/20
Benefit reduction will apply.
2% times FAS times years of service
 
Social Security Coverage: Varies by local government. Yes for about 6% of fire and 58% of police
Average of 60 highest consecutive months Effective 7/1/11: 8.46%
Washington State Patrol Retirement System

Plan 2
 
Full-time officers only Any/25;
55/any;
Mandatory retirement at age 65
 
Vesting: 5 years
55 with 5 years of service credit
Benefit reduction will apply.
2% times FAS times years of service;
Maximum of 75% of FAS
 
Social Security Coverage: No
Average of 60 highest consecutive months Effective 7/1/11: 6.59%
Washington Public Safety Employees’ Retirement System Plan 2
 
State and local employees whose jobs contain a high degree of physical risk, but who are not eligible for the Law Enforcement Officers’ and Fire Fighters’ Retirement System (LEOFF) 65/5
60/10
 
Vesting: 5 years
53/20
Benefit reduction will apply.
2% times FAS times years of service
 
Social Security Coverage: Yes
Average of 60 highest consecutive months Effective 7/1/11: 6.36%
West Virginia Consolidated State Retirement Board Deputy Sheriff’s Retirement System; some sheriffs are included In service at retirement:
Rule of 70 with minimum age of 50 or 60/5;
Out of service at retirement:
50/20;
62/5
 
Vesting: 5 years
At age 40, if covered service has ended;
Benefit reduction will apply.
2.25% times FAS times years of service
 
Social Security Coverage: Yes
Average of 5 highest consecutive years within the last 10 8.5%
West Virginia Consolidated State Retirement Board
 
Emergency Medical Services Retirement System In service at retirement:
Rule of 70 with minimum age of 50 or  60/10;
Out of service at retirement:
52/20;
62/5
 
Vesting: 5 years
45/20
Benefit reduction will apply.
For years 1-20: 2.75% times FAS times years of service;
For years 21-25: 2.0% times FAS times years of service;
For years 26-30: 1% times FAS times years of service
 
Social Security Coverage: Yes
Average of 5 highest consecutive years within the last 10 8.5%
West Virginia Consolidated State Retirement Board
 
Municipal Police Officers’ and Firefighters’ Retirement System
 
See note.
In service at retirement:
Rule of 70 with minimum age of 50 or 60/10;
Out of service at retirement:
50/20;
62/5
 
Vesting: 5 years
N/A For years: 2.6% times FAS times years of service;
For years 21-25: 2.0% times FAS times years of service;
For years 26-30: 1% times FAS times years of service
 
Social Security Coverage: No, see note.
Average of 5 highest consecutive years within the last 10 8.5%
West Virginia Consolidated State Retirement Board State Police Retirement System Plan B 50/25;
52/20
Excluding military service credit
 
Vesting: 5 years
Less than age 52 with 20 years of credited service excluding military service
Benefit reduction will apply.
2.75% times FAS times years of service
 
Social Security Coverage: No
Average of 5 highest  years within the last 10; need not be consecutive. Includes overtime payments 13%
Wisconsin Retirement System Protective Employees covered by Social Security: state police, other state and local public safety employees 53/25; 
54 with less than 25 years of service
 
Vesting: 5 years
50
Benefit reduction will apply.


 
2% times years of service times FAS
An alternative “money purchase” formula is also applied in each case, and the higher benefit of the two results is paid. See note.
 
Social Security Coverage: Yes
Average of 3 highest 3 years; need not be consecutive 5.9%
Wisconsin Retirement System Protective Employees not covered by Social Security: some local government firefighters
 
53/25; 
54 with less than 25 years of service
 
Vesting: 5 years
50
Benefit reduction will apply.

Vesting: 5 years
2.5% times years of service times FAS
An alternative “money purchase” formula is also applied in each case, and the higher benefit of the two results is paid. See note.
Social Security Coverage: No
Average of 3 highest 3 years; need not be consecutive 5.9%
Wyoming Retirement System
 
Game Warden, Highway Patrol and Criminal Investigation Pension Plan 50/6

Vesting : 6 years
N/A 2.5% times FAS times years of service, not to exceed 75% of FAS
 
Social Security Coverage: Yes
Average of 36 highest consecutive months 12.64
Wyoming Retirement System Law Enforcement Pension Plan: sheriffs, municipal police, corrections system officers and parole agents, and various other state and local law enforcement personnel 60/4
Any/20

Vesting: 4 years
50/4 2.5% times FAS times years of service, not to exceed 75% of FAS
 
Social Security Coverage: Some, most police positions are not covered
Average of 60 highest consecutive months 8.6%
Wyoming Retirement System Paid Fire Plan B: local government professional firefighters
 
50/4

Vesting: 4 years
N/A 2.8% times FAS times years of service for up to 25 years of service; Benefit is capped at 70% of FAS.
 
Social Security Coverage: No
Average of 36 highest consecutive months 8.5%

NOTES:

 
Maine. MPERS offers a variety of plan designs among which local participating districts (local government employers) may choose. All plans are open to public safety employees, although some are limited to them. The plan designs are summarized in the Maine PERS Handbook and in the system’s CAFR at page 100.
 
Michigan. There is no statewide retirement plan for local governments’ public safety employees. There are approximately 130 local government retirement plans in Michigan. The Municipal Employees Retirement System is a voluntary multi-employer plan encompassing more than 700 local governments’ plans for their employees. It is described in Citizens’ Research Council of Michigan, Michigan State and Local Government Retirement Systems (Livonia, Mich.: 2009).  
 
Pennsylvania State Employees’ Retirement System. The effective dates for Plans A-3 and A-4 may vary according to the expiration of current collective bargaining agreements. For Capitol Police Officers and Park Rangers, the effective date is July 1, 2011. For State Police Officers, the effective date is July 1, 2012.  Also, the collective bargaining agreement known as the DiLauro Award affects the benefits of State Police Officers. See the SERS Handbook
 
Vermont Municipal Employees’ Retirement System. The system provides four plans among which municipal employers may select. A municipality is not required to cover all employees with the same plan. Plan details
 
West Virginia Municipal Police Officer and Firefighters: Pursuant to WV Code § 8-22A-28(b) “On or before October 1, 2015, the participating employers shall jointly submit a plan to the State Auditor … to extend Social Security benefits to members of the retirement system.”
 
West Virginia Police Officers’ and Firefighters’ Retirement System. The Municipal Police Officers and Firefighters Retirement System (MPFRS) was established January 1, 2010. All paid police officers and firefighters first employed in covered employment by a participating municipality or municipal subdivision after the date the municipality or municipal subdivision elected to join MPFRS are required to be members of MPFRS as a condition of employment. If there are fewer than 100 members of MPFRS on January 1, 2014, all members will be merged into the Emergency Medical Services Retirement System. MPFRS currently has 22 active members (in 2012).
 
Wisconsin Retirement System. The alternative “money purchase” calculation is described in Wisconsin Legislative Fiscal Bureau, Wisconsin Retirement System: Information Paper 84 (2011) p. 58 ff.   
 

SOURCES:

Links were valid as of July 31, 2012.
 
Alabama Retirement Systems
Alabama State Police

Alaska DB plan
Alaska DC plan

Arkansas Police and Fire
Arkansas State Police

Arizona Correction Officers Retirement Plan:  Summary of Benefits and Investments and Finance
Arizona Public Safety Officers’ Retirement System:  Summary of Benefits and Investments and Finance

California Public Employees’ Retirement System
California Public Safety
California Local Safety Members

Colorado Fire and Police Pension Association
Colorado State Trooper Plan

Connecticut Hazardous Duty

Delaware New State Police Plan

Florida Special Risk Class

Georgia Peace Officers’ Fund
Georgia Employees’ Retirement System:  Plan Highlights and Handbook   

Hawaii Employee Retirement System

Idaho Police and Firefighters Plans:  PERSI Member Handbook and Early Retirement

Illinois Alternative Formula Tier 2

Indiana Plans

Iowa Municipal Fire and Police
Iowa Peace Officers Retirement System
Iowa Protection Occupations
Iowa Sheriffs & Deputies

Kansas Policy and Firemen’s

Kentucky Plans

Louisiana Firefighters
Louisiana State Police
Louisiana Sheriffs’ Pension & Relief Fund

Maine PERS Plans

Maryland Correctional Employees
Maryland Law Enforcement Officers
Maryland State Police

Massachusetts Plans - Chapter 176, Public Acts of 2011

Michigan State Police

Minnesota PERA Police and Fire
Minnesota State Patrol
Minnesota SERA Correctional Plan

Mississippi Highway Patrol
Mississippi PERS

Missouri DOT and Highway Patrol
Missouri Local Government Plans

Montana plans:  Pension Summary Tables and Index

Nebraska State Patrol Plan - Legislative Bill 382 of the 2011 Legislative Session

Nevada Local Police and Fire:  Benefits/Enrollment and Public Summary

New Hampshire Retirement System

New Jersey Police and Firemen
New Jersey State Police

New Mexico PERA Plans

New York State Police
New York State & Local: Police and Firefighters

North Carolina Fireman’s Fund
North Carolina Local Law Enforcement
North Carolina State Law Enforcement

North Dakota Highway Patrol
North Dakota Law Enforcement

Ohio Police and Fire Pension Fund
Ohio Public Employee Retirement System, Law Enforcement and Public Safety Officers
Ohio Highway Patrol Retirement System

Oklahoma Firefighters Pension and Retirement System
Oklahoma Law Enforcement Retirement System
Oklahoma Police Pension and Retirement System
Oklahoma Public Employees Retirement System Hazardous Duty Employees

Oregon Public Service Retirement Plan

Pennsylvania State Employees’ Retirement System

Rhode Island State Police Retirement
Rhode Island Retirement Security Act of 2011, Municipal Police and Fire Provisions

South Carolina Retirement System, PORS

South Dakota Class B Public Safety

Tennessee Retirement System Benefits for Law Enforcement Officers

Texas County and District Retirement System: Guide to Member Benefits and 2010 Financial Report


Texas Employee Retirement System, Law Enforcement Supplemental Plan

Texas Municipal Retirement System:  Benefit Guide and Annual Report

Utah Retirement Systems Tier 2 Plans for Public Safety Members

Vermont Municipal Employees Retirement System
Vermont Retirement System Group C

Virginia Retirement System Enhanced Benefits for Subdivision Hazardous Duty Employees 
Virginia Retirement System Law Enforcement Officers
Virginia Retirement System State Police

Washington Law Enforcement Officers
Washington State Patrol
Washington State Public Safety Employees; Retirement System
Washington State Retirement System required contributions effective July 1, 2011

West Virginia Deputy Sheriffs
West Virginia Emergency Medical Servicesl
West Virginia Municipal Police Officers’ and Firefighters’ Retirement System
West Virginia State Police

Wisconsin Retirement System

Wyoming Retirement System Various Plans’ Handbooks