Chapter 5. GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
24 sections · 47-5-1 to 47-5-72
Article 1. GENERAL PROVISIONS
Article 2. ADMINISTRATION AND MANAGEMENT OF THE ASSETS OF THE BENEFIT SYSTEM
- 47-5-20Creation of board of trustees.
- 47-5-21Membership of board.
- 47-5-22Officers of the board of trustees; election; merger of offices of secretary and treasurer; compensation of the secretary and treasurer; treasurer’s performance bond.
- 47-5-23Powers of the board of trustees generally.
- 47-5-24Powers of board with regard to funds held by it.
- 47-5-25Valuation of assets of the retirement system.
- 47-5-26Duty of board of trustees to file an annual financial report with each member employer; filing of objections to transactions shown in such report.
- 47-5-27Payment of administrative expenses of the board of trustees; allocation of expenses among member municipalities.
- 47-5-28Accounts for participating employees, member employers, and as otherwise required; authorization of funds; commingling restriction.
- 47-5-29Periodic determination of principal and income of the funds; periodic merger of principal and income; method for determination of principal value of each unit of funds.
- 47-5-30Periodic audit of the accounts of the board of trustees; contents and availability of report of such audit; standard of care in conduct of the audit and liability of auditors.
Article 3. RETIREMENT PLANS
- 47-5-40Power of employers to establish retirement plans; benefits under such plans; power to implement such plans by contract; financing of such plans.
- 47-5-41Establishment and use of master plans.
- 47-5-42Provisions of contracts and plans.
- 47-5-43Provisions for early and normal retirement ages.
- 47-5-44Credit for prior service.
- 47-5-45Uninterrupted participation during transfer from one member municipality to another.
- 47-5-46Transfer of credits.
- 47-5-47Return of contributions to employee or employee’s estate.