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Code · Kentucky · Kentucky Revised Statutes

161.623 Use of unused sick-leave days to determine service credit -- Applicability to

417 words·~2 min read·/ky/161-623

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individuals becoming members on or after July 1, 2008 -- Maximum amount.
(1)Effective July 1, 1982, and thereafter, a district board of education or other
employer of members of the Teachers' Retirement System may compensate, at the
time of retirement for service, an active contributing member for unused sick-leave
days in accordance with this section.
(2)Upon the member's application for service retirement, the employer shall certify the
retiring member's unused accumulated sick-leave balance to the board of trustees of
the Kentucky Teachers' Retirement System. The member's sick-leave balance,
expressed in days, shall be divided by one hundred eighty-five
(185)days to
determine the amount of service credit that may be considered for addition to the
member's retirement account for the purpose of determining the retirement
allowance under KRS 161.620. Notwithstanding any statute to the contrary, sick-
leave credit that is accredited under this section or by one
(1)of the other state-
administered retirement systems shall not be used for the purpose of determining
whether the member is eligible to receive a retirement allowance from the Kentucky
Teachers' Retirement System.
(3)The board shall compute the cost to the retirement system of the sick-leave credit
for each retiring member and shall bill the last employer of the retiring member for
such cost. The employer shall pay the cost of such service credit to the retirement
system within fifteen
(15)days after receiving notification of the cost from the
board.
(4)Retiring members who receive service credit under this section shall not be eligible
to receive compensation for accrued sick leave under KRS 161.155(10) or any other
statutory provision.
(5)Employer participation is optional and the employer may opt to purchase less
service credit than the member is eligible to receive provided the same percentage
of reduction is made applicable to all retiring members of the employer during a
school fiscal year.
(6)The board of trustees shall formulate and adopt necessary rules and regulations for
the administration of the foregoing provisions.
(7)Payments to the retirement system for service credit obtained under this section or
for compensation credit obtained under KRS 161.155(10) shall be based on the full
actuarial cost as defined in KRS 161.220(22).
(8)For an individual who becomes a member on or after July 1, 2008, the maximum
amount of unused accumulated sick leave that may be considered for addition to the
member's retirement account for purposes of determining the retirement allowance
under KRS 161.620 shall not exceed three hundred
(300)days.
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