--- title: Title 47, Chapter 2. Employees’ Retirement System of Georgia collection: code id: code:chapter:47-2 canonical_url: https://georgiacommons.org/code/title/47/chapter/2 md_url: https://georgiacommons.org/code/47-2.md date: 2025 status: active corpus_version: 2025-supplement-89aa39ab3c68 license: CC0-1.0 publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice. up: https://georgiacommons.org/code/47.md previous: https://georgiacommons.org/code/47-1.md next: https://georgiacommons.org/code/47-3.md index: https://georgiacommons.org/code/index.md heading: EMPLOYEES’ RETIREMENT SYSTEM OF GEORGIA title_heading: RETIREMENT AND PENSIONS section_count: 152 full_url: https://georgiacommons.org/code/47-2.md?full=1 --- # Title 47, Chapter 2. Employees’ Retirement System of Georgia Title 47. Retirement and Pensions 152 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/47-2.md?full=1 (capped, with a pointer to continue). - 47-2-1, Definitions, active, https://georgiacommons.org/code/47-2-1.md - 47-2-2, Involuntary separation from employment; grounds and procedures for discharge of employees, active, https://georgiacommons.org/code/47-2-2.md - 47-2-3, Employee’s right to judicial review following discharge from employment, active, https://georgiacommons.org/code/47-2-3.md - 47-2-20, Creation of retirement system; purpose, management, corporate powers and privileges, and certain rights in actions at law of retirement system; name under which retirement system to transact business, active, https://georgiacommons.org/code/47-2-20.md - 47-2-21, Power and duty of board of trustees to administer and operate retirement system; membership of board; vacancies; expenses; oath; quorum, active, https://georgiacommons.org/code/47-2-21.md - 47-2-22, Election of chairperson and director; actuarial services; application of state system of personnel administration; payment of costs of personnel administration, active, https://georgiacommons.org/code/47-2-22.md - 47-2-23, Treasurer of the board of trustees; manner of payment of funds of the retirement system; surety bond for the treasurer, active, https://georgiacommons.org/code/47-2-23.md - 47-2-24, Designation of medical board; duties, active, https://georgiacommons.org/code/47-2-24.md - 47-2-25, Legal adviser of the board of trustees, active, https://georgiacommons.org/code/47-2-25.md - 47-2-26, Designation of an actuary; duties of actuary; annual valuation of contingent assets and liabilities of the retirement system, active, https://georgiacommons.org/code/47-2-26.md - 47-2-27, Duty of board of trustees to keep data necessary for actuarial valuations; duty to keep records of proceedings; annual report, active, https://georgiacommons.org/code/47-2-27.md - 47-2-28, Simplified tables for estimation of retirement allowances; effect on existing rights and benefits; formula for calculating service retirement allowances, active, https://georgiacommons.org/code/47-2-28.md - 47-2-29, Postretirement benefit adjustments, active, https://georgiacommons.org/code/47-2-29.md - 47-2-30, Deposits of cash available for disbursements for benefits and other payments, active, https://georgiacommons.org/code/47-2-30.md - 47-2-31, Investment powers; power to employ agents as investment advisers and to make investments, active, https://georgiacommons.org/code/47-2-31.md - 47-2-32, Personal interest in gains or profits from investments made by the board of trustees; unauthorized use of assets of the retirement system, active, https://georgiacommons.org/code/47-2-32.md - 47-2-33, Plan year designated, active, https://georgiacommons.org/code/47-2-33.md - 47-2-50, Funds in which assets of the retirement system to be held, active, https://georgiacommons.org/code/47-2-50.md - 47-2-51, Annuity savings fund and employee contributions; deductions; effect of default with respect to employer contributions; payments, withdrawal, or transfer of funds, active, https://georgiacommons.org/code/47-2-51.md - 47-2-51.1, Supplemental Guaranteed Lifetime Income annuities, active, https://georgiacommons.org/code/47-2-51.1.md - 47-2-52, Employer’s duty to deduct and report employee contributions; duty of chief fiscal officer to remit employee contributions; effect of failure to comply, active, https://georgiacommons.org/code/47-2-52.md - 47-2-53, Effect of failure of any employee, employer, or reporting official to make contributions or to make reports with respect to employment and membership, active, https://georgiacommons.org/code/47-2-53.md - 47-2-54, Payment of state employee contributions on behalf of employees; inclusion of contributions in compensation for determining benefits; adjustment in compensation of state employees; ‘‘pick-up’’ contributions, active, https://georgiacommons.org/code/47-2-54.md - 47-2-55, Pension accumulation fund; purposes; employer contributions; crediting of interest and dividends earned on funds of the retirement system, active, https://georgiacommons.org/code/47-2-55.md - 47-2-56, Maintenance of annuity and pension reserves and payment of benefits under this chapter as obligations of the pension accumulation fund; permissible uses of assets of the fund, active, https://georgiacommons.org/code/47-2-56.md - 47-2-57, Certification of normal cost and unfunded accrued liability contribution rates to employers; provision in employer’s budget for employer contributions, active, https://georgiacommons.org/code/47-2-57.md - 47-2-58, Commencement date for contributions to retirement system, repealed (no version in force today), https://georgiacommons.org/code/47-2-58.md - 47-2-59, Effective date of chapter; effect of budget appropriations on obligation of state agency or other employer to make contributions, active, https://georgiacommons.org/code/47-2-59.md - 47-2-60, Expense fund; purposes, active, https://georgiacommons.org/code/47-2-60.md - 47-2-70, Determination of membership; termination of membership, active, https://georgiacommons.org/code/47-2-70.md - 47-2-70.1, Employees of new state agencies, active, https://georgiacommons.org/code/47-2-70.1.md - 47-2-71, Membership in Employees’ Social Security Coverage Group, active, https://georgiacommons.org/code/47-2-71.md - 47-2-72, Procedure for electing not to become a member, active, https://georgiacommons.org/code/47-2-72.md - 47-2-73, Election of retirement system by members of Georgia Judicial Retirement System; effect of subsequent legislation, active, https://georgiacommons.org/code/47-2-73.md - 47-2-90, Rules and regulations with regard to credit for service; credit for service in the Georgia National Guard, Georgia State Guard, and General Assembly, active, https://georgiacommons.org/code/47-2-90.md - 47-2-91, Credit for accumulations of forfeited annual and sick leave, active, https://georgiacommons.org/code/47-2-91.md - 47-2-92, Reestablishment of service credit after withdrawal of accumulated contributions from this retirement system or the Teachers Retirement System of Georgia; payments required to obtain credit, active, https://georgiacommons.org/code/47-2-92.md - 47-2-93, Credit for service rendered after December 31, 1953, by persons who were not members at the time; payments required to obtain credit, active, https://georgiacommons.org/code/47-2-93.md - 47-2-94, Service credit provided for persons whose membership was terminated for failure to render at least one year of service in a five-year period, active, https://georgiacommons.org/code/47-2-94.md - 47-2-95, Credit for service during World War I, World War II, or the Korean Conflict; credit for service in the Georgia National Guard or the Georgia State Guard, repealed (no version in force today), https://georgiacommons.org/code/47-2-95.md - 47-2-96, Prior service credit; payments required to obtain credit, active, https://georgiacommons.org/code/47-2-96.md - 47-2-96.1, Creditable service for temporary full-time employment by legislative branch, repealed (no version in force today), https://georgiacommons.org/code/47-2-96.1.md - 47-2-96.2, Creditable service for uncredited full-time service with executive branch, repealed (no version in force today), https://georgiacommons.org/code/47-2-96.2.md - 47-2-97, Applicability of creditable service under Code Section 47-2-93 or subsection (b) of Code Section 47-2-96 toward involuntary separation benefits; requirement as to full-time employment for credit, repealed (no version in force today), https://georgiacommons.org/code/47-2-97.md - 47-2-98, Creditable service for member who was officer or employee of Georgia Housing and Finance Authority, active, https://georgiacommons.org/code/47-2-98.md - 47-2-99, Applicability of creditable service under Code Section 47-2-334 and Chapter 22 of this title; obtaining service and application for creditable service, active, https://georgiacommons.org/code/47-2-99.md - 47-2-100, Additional creditable service, active, https://georgiacommons.org/code/47-2-100.md - 47-2-101, Creditable service for prior service as member of Georgia Defined Contribution Plan, active, https://georgiacommons.org/code/47-2-101.md - 47-2-110, Retirement ages; application and eligibility for a retirement allowance, active, https://georgiacommons.org/code/47-2-110.md - 47-2-111, Persons eligible to retire at age 55, active, https://georgiacommons.org/code/47-2-111.md - 47-2-112, Reemployment of retired members; required contributions from employers; suspension of retirement allowance, active, https://georgiacommons.org/code/47-2-112.md - 47-2-120, Retirement allowances, active, https://georgiacommons.org/code/47-2-120.md - 47-2-121, Optional retirement allowances, active, https://georgiacommons.org/code/47-2-121.md - 47-2-122, Vesting of rights to a retirement allowance despite early retirement; retirement allowance payable to such persons, active, https://georgiacommons.org/code/47-2-122.md - 47-2-123, Allowance payable upon death, disability, or involuntary separation from employment; restrictions on separation for disability; restrictions on entitlement to involuntary separation benefits, active, https://georgiacommons.org/code/47-2-123.md - 47-2-123.1, Procedures to secure continued employment of employees subject to discretionary termination, repealed (no version in force today), https://georgiacommons.org/code/47-2-123.1.md - 47-2-124, Eligibility for benefits of persons with at least 95 percent of required service credit, active, https://georgiacommons.org/code/47-2-124.md - 47-2-125, Reexamination of persons receiving disability benefits; effect of refusal to undergo examination; effect of ability to engage in gainful employment, active, https://georgiacommons.org/code/47-2-125.md - 47-2-126, Restoration to service of disability beneficiary, active, https://georgiacommons.org/code/47-2-126.md - 47-2-127, Applicable ages for computation of benefits; duration of benefits, active, https://georgiacommons.org/code/47-2-127.md - 47-2-128, Survivors benefit coverage; fund; contributions, active, https://georgiacommons.org/code/47-2-128.md - 47-2-129, Group term life insurance protection as part of survivors benefits program, active, https://georgiacommons.org/code/47-2-129.md - 47-2-130, Refund of accumulated contributions upon termination of employment other than by death or retirement, active, https://georgiacommons.org/code/47-2-130.md - 47-2-140, Credit for transfer to a federal agency during a national emergency; retransfer to employment under retirement system; termination of federal employment, active, https://georgiacommons.org/code/47-2-140.md - 47-2-141, Employer contributions for transfer to federal agency; accumulated pension credits; effect of failure to return to state employment, active, https://georgiacommons.org/code/47-2-141.md - 47-2-142, Credit for prior service rendered by persons transferred under loan to a federal agency but ineligible for federal service retirement membership or who served overseas with the Red Cross during World War II, repealed (no version in force today), https://georgiacommons.org/code/47-2-142.md - 47-2-160, Inclusion of General Assembly members in retirement system; effect on rights under the Georgia Legislative Retirement System; rules and regulations; amount and financing of contributions, repealed (no version in force today), https://georgiacommons.org/code/47-2-160.md - 47-2-161, Membership service credit for service as a member of the General Assembly between January 1, 1954, and January 1, 1967, repealed (no version in force today), https://georgiacommons.org/code/47-2-161.md - 47-2-162, Eligibility of persons who are members of the General Assembly during or after January, 1962, for survivors benefits; contributions for such coverage; right to decline coverage, active, https://georgiacommons.org/code/47-2-162.md - 47-2-163, Group term life insurance for members and former members of General Assembly; contributions, active, https://georgiacommons.org/code/47-2-163.md - 47-2-164, Membership of employees of the General Assembly; contributions, active, https://georgiacommons.org/code/47-2-164.md - 47-2-165, Effect on retirement allowances of compensation, per diem, allowances, and expenses received as a member of the General Assembly, active, https://georgiacommons.org/code/47-2-165.md - 47-2-166, , repealed through 47-2-168 (no version in force today), https://georgiacommons.org/code/47-2-166.md - 47-2-180, Right to a prior service certificate for service as a teacher in the public schools of Georgia; contents of application for a certificate, repealed (no version in force today), https://georgiacommons.org/code/47-2-180.md - 47-2-181, Transfer of service credits and accumulated contributions from the Teachers Retirement System of Georgia to this retirement system; transfer of funds, active, https://georgiacommons.org/code/47-2-181.md - 47-2-182, Credit for service to certain members of local retirement systems, active, https://georgiacommons.org/code/47-2-182.md - 47-2-190, Transfer to Employees’ Retirement System of Georgia prohibited, active, https://georgiacommons.org/code/47-2-190.md - 47-2-200, Membership of heads of state departments or agencies who are constitutional officers; contributions; service credits; retirement allowances; survivors benefits, repealed (no version in force today), https://georgiacommons.org/code/47-2-200.md - 47-2-201, Director status inhibiting eligibility for corresponding emeritus positions, repealed (no version in force today), https://georgiacommons.org/code/47-2-201.md - 47-2-202, Eligibility for membership of officials and employees of the Department of Audits and Accounts; contributions, active, https://georgiacommons.org/code/47-2-202.md - 47-2-203, Membership of certain employees of the Administrative Office of the Courts of the Judicial Council of Georgia and the Council of Juvenile Court Judges; contributions, active, https://georgiacommons.org/code/47-2-203.md - 47-2-204, Members subject to provisions of Code Section 47-2-203 may receive credit for prior service, active, https://georgiacommons.org/code/47-2-204.md - 47-2-220, Membership in retirement system of employees of the Department of Corrections; contributions; creditable service; eligibility for survivors benefits, active, https://georgiacommons.org/code/47-2-220.md - 47-2-221, Disability allowances payable to personnel for certain disabilities arising in the line of duty, active, https://georgiacommons.org/code/47-2-221.md - 47-2-222, Power to increase liability contribution rates for certain departments or agencies; transfer of employees, active, https://georgiacommons.org/code/47-2-222.md - 47-2-223, Retirement benefits for those in service in Uniform Division of the Department of Public Safety, active, https://georgiacommons.org/code/47-2-223.md - 47-2-224, Mandatory retirement age and monthly retirement benefits for certain members of the Department of Natural Resources and of the Department of Revenue; waiver of mandatory retirement age, repealed (no version in force today), https://georgiacommons.org/code/47-2-224.md - 47-2-225, Creditable service for members with prior service as narcotics agents; membership in retirement system of members who were employed as narcotics agents, active, https://georgiacommons.org/code/47-2-225.md - 47-2-226, Certain law enforcement officers permitted to obtain creditable service in retirement system under certain conditions; “law enforcement officer” defined; payment of full actuarial value to applicant, active, https://georgiacommons.org/code/47-2-226.md - 47-2-240, Membership in retirement system of Justices of Supreme Court; appointment to Justice Emeritus of Supreme Court; contributions; creditable service; survivors benefits, active, https://georgiacommons.org/code/47-2-240.md - 47-2-241, Membership in retirement system of Judges of Court of Appeals; appointment to Judge Emeritus of Court of Appeals; contributions; creditable service; survivors benefits, active, https://georgiacommons.org/code/47-2-241.md - 47-2-242, Merit system of personnel administration for officers and employees of the Supreme Court; membership in retirement system; contributions, active, https://georgiacommons.org/code/47-2-242.md - 47-2-243, Merit system of personnel administration for officers and employees of the Court of Appeals; membership in retirement system; contributions, active, https://georgiacommons.org/code/47-2-243.md - 47-2-244, Optional benefits available to appellate court judges; notice of election of benefits; eligibility for benefits; disability benefits; survivors benefits, active, https://georgiacommons.org/code/47-2-244.md - 47-2-245, Creditable service for secretaries of appellate court judges, superior court judges and district attorneys for certain prior services, active, https://georgiacommons.org/code/47-2-245.md - 47-2-260, Continuation of membership, rights, and benefits of judges of superior courts and district attorneys; notice of election to continue membership; contributions, active, https://georgiacommons.org/code/47-2-260.md - 47-2-261, Transfer of credits and funds from the District Attorneys Retirement Fund of Georgia upon employment by an agency subject to the Employees’ Retirement System of Georgia, repealed (no version in force today), https://georgiacommons.org/code/47-2-261.md - 47-2-262, Membership in retirement system of assistant district attorneys and employees of the Prosecuting Attorneys’ Council; notice of election to become a member; contributions, active, https://georgiacommons.org/code/47-2-262.md - 47-2-263, Credit for certain past service as an assistant district attorney or employee of the Prosecuting Attorneys’ Council; payment of employee contributions; credit for service as full-time law assistant, active, https://georgiacommons.org/code/47-2-263.md - 47-2-264, Membership in retirement system of secretaries employed by judges of superior courts and district attorneys; creditable service; contributions, active, https://georgiacommons.org/code/47-2-264.md - 47-2-264.1, Membership in retirement system of employees paid by the office of the district attorney; contributions; creditable service, active, https://georgiacommons.org/code/47-2-264.1.md - 47-2-265, Membership in retirement system of district attorney investigators, active, https://georgiacommons.org/code/47-2-265.md - 47-2-266, Membership of judicial employees; contributions, active, https://georgiacommons.org/code/47-2-266.md - 47-2-267, Membership of employees of district attorneys; contributions, active, https://georgiacommons.org/code/47-2-267.md - 47-2-280, Credit for previous service as an employee of the Peace Officers’ Annuity and Benefit Fund; contributions, active, https://georgiacommons.org/code/47-2-280.md - 47-2-290, Judges, solicitors, and other employees of state courts subject to merit system; membership in retirement system; contributions; exemptions, active, https://georgiacommons.org/code/47-2-290.md - 47-2-291, Prior service as a judge or solicitor of a court of record, active, https://georgiacommons.org/code/47-2-291.md - 47-2-292, Merit system of personnel administration for county revenue employees; membership in retirement system; contributions; credit for prior service, active, https://georgiacommons.org/code/47-2-292.md - 47-2-292.1, Tax commissioners, tax collectors, and tax receivers and all employees in their offices employed on or after July 1, 2012, ineligible for membership in the Employees’ Retirement System of Georgia by operation of law, active, https://georgiacommons.org/code/47-2-292.1.md - 47-2-293, Effect of failure of state court to provide means by which its officials or employees can become members of the retirement system, active, https://georgiacommons.org/code/47-2-293.md - 47-2-294, Limitation on benefits available to persons who transferred to this retirement system or who became members under Code Section 47-2-290 or 47-2-292, active, https://georgiacommons.org/code/47-2-294.md - 47-2-295, Transfer from county retirement system of contributions made as juvenile detention facility employee; credit for past service; payment of contributions; eligibility, active, https://georgiacommons.org/code/47-2-295.md - 47-2-295.1, Probation and intake officers of Department of Juvenile Justice, active, https://georgiacommons.org/code/47-2-295.1.md - 47-2-295.2, County juvenile detention employees who are transferred into department, active, https://georgiacommons.org/code/47-2-295.2.md - 47-2-296, County probation system employees, active, https://georgiacommons.org/code/47-2-296.md - 47-2-297, Employees of county boards or departments of health in counties having population of 550,000 or more, active, https://georgiacommons.org/code/47-2-297.md - 47-2-298, Employees of county departments of family and children services, active, https://georgiacommons.org/code/47-2-298.md - 47-2-299, Creditable service for service as employee of private nonprofit hospital, repealed (no version in force today), https://georgiacommons.org/code/47-2-299.md - 47-2-310, Merit system of personnel administration for employees of Georgia Federal-State Shipping Point Inspection Service; membership in retirement system; contributions; creditable service, active, https://georgiacommons.org/code/47-2-310.md - 47-2-311, Credit for service by persons formerly employed by the Georgia Warm Springs Foundation; payments required in order to obtain credit, repealed (no version in force today), https://georgiacommons.org/code/47-2-311.md - 47-2-312, Merit system of personnel administration for employees of Georgia agricultural commodity commissions; membership in the retirement system; contributions; creditable service for prior employment, active, https://georgiacommons.org/code/47-2-312.md - 47-2-313, Merit system of personnel administration for officers and employees of Jekyll Island—State Park Authority; membership in retirement system; creditable service; contributions, active, https://georgiacommons.org/code/47-2-313.md - 47-2-314, Membership in the retirement system of officers and employees of the Geo. L. Smith II Georgia World Congress Center Authority; creditable service; contributions, active, https://georgiacommons.org/code/47-2-314.md - 47-2-315, Merit system of personnel administration for officers and employees of the Georgia Building Authority; membership in the retirement system; contributions, active, https://georgiacommons.org/code/47-2-315.md - 47-2-316, Membership in the retirement system of officers or employees of Georgia Agricultural Exposition Authority, active, https://georgiacommons.org/code/47-2-316.md - 47-2-317, Membership in the retirement system of officers and employees of the Georgia Agrirama Development Authority, reserved (no version in force today), https://georgiacommons.org/code/47-2-317.md - 47-2-318, Membership in the retirement system of officers and employees of the Georgia Environmental Finance Authority; creditable service; contributions, active, https://georgiacommons.org/code/47-2-318.md - 47-2-319, Membership in the retirement system of officers and employees of the Georgia Hazardous Waste Management Authority; contributions, repealed (no version in force today), https://georgiacommons.org/code/47-2-319.md - 47-2-320, Membership in retirement system of officers and employees of GeorgiaNet Authority; creditable service; contributions, active, https://georgiacommons.org/code/47-2-320.md - 47-2-321, Membership in the retirement system of officers and employees of the Lake Lanier Islands Development Authority; creditable service; contributions, active, https://georgiacommons.org/code/47-2-321.md - 47-2-322, Membership in retirement system of officers and employees of Georgia Music Hall of Fame Authority; creditable service; contributions, active, https://georgiacommons.org/code/47-2-322.md - 47-2-323, Membership in retirement system of employees of Georgia Public Defender Council; creditable service; contributions, active, https://georgiacommons.org/code/47-2-323.md - 47-2-324, Membership in retirement system of officers and employees of the North Georgia Mountains Authority; creditable service; contributions, active, https://georgiacommons.org/code/47-2-324.md - 47-2-325, Membership in retirement system of prior employees of the Foundation for Public Broadcasting in Georgia, Inc, repealed (no version in force today), https://georgiacommons.org/code/47-2-325.md - 47-2-326, Georgia Rail Passenger Authority retirement system; membership; contributions, active, https://georgiacommons.org/code/47-2-326.md - 47-2-327, Employees of the State Road and Tollway Authority to become members of the retirement system; status; employer and employee contributions, active, https://georgiacommons.org/code/47-2-327.md - 47-2-330, Application of other state funded pension or retirement programs to members or beneficiaries, their surviving spouses, or dependents, active, https://georgiacommons.org/code/47-2-330.md - 47-2-331, Reporting of employee contributions for federal and state income tax purposes, active, https://georgiacommons.org/code/47-2-331.md - 47-2-332, Exemption of rights and benefits from taxes, legal process, and assignment of retirement system property as public property; exemptions for retirement system property, active, https://georgiacommons.org/code/47-2-332.md - 47-2-333, Attempts to defraud the retirement system by false statements or falsified records; adjustments of erroneous payments, active, https://georgiacommons.org/code/47-2-333.md - 47-2-334, Service retirement allowance; calculation; employee membership contributions; employer contributions; optional membership; conditions; construction of provision, active, https://georgiacommons.org/code/47-2-334.md - 47-2-350, Short title, active, https://georgiacommons.org/code/47-2-350.md - 47-2-351, ‘‘Member’’ defined; membership optional; calculation, active, https://georgiacommons.org/code/47-2-351.md - 47-2-352, Employee and employer contributions, active, https://georgiacommons.org/code/47-2-352.md - 47-2-353, Service retirement allowance, active, https://georgiacommons.org/code/47-2-353.md - 47-2-354, Conditions; rights, privileges, obligations, and duties, active, https://georgiacommons.org/code/47-2-354.md - 47-2-355, Disability retirement; periodic medical examination and review, active, https://georgiacommons.org/code/47-2-355.md - 47-2-356, Death allowances and benefits, active, https://georgiacommons.org/code/47-2-356.md - 47-2-357, Withdrawal; employer contributions; vesting; date of election, active, https://georgiacommons.org/code/47-2-357.md - 47-2-358, Impact on members of Employees’ Retirement System of Georgia on December 31, 2008, active, https://georgiacommons.org/code/47-2-358.md - 47-2-359, Conflicting provisions, active, https://georgiacommons.org/code/47-2-359.md - 47-2-360, Administration, active, https://georgiacommons.org/code/47-2-360.md