Relating to the Judicial Retirement System Plan Two, including resuming service in the retirement system and contributions to the retirement system.

Contracts

• Payroll Vendor Agreements: Issue change orders to third-party payroll processors immediately. The system must recognize "Rehired Retiree" status and apply a 9.5% deduction (up from previous 6% standards).
• Employment Offers: Update offer letters for returning judges. Remove any language suggesting contributions are optional or set at the old rate. Explicitly state the 9.5% statutory requirement.

Hiring/Training

• "Cooling-Off" Verification: HR staff must be trained to verify a candidate has been separated from judicial service for at least six full consecutive months before onboarding. Without this, they are statutorily ineligible for the program.
• The 24-Month Flag: Personnel systems must flag accounts at the 24-month service mark.
• *Under 24 months:* Trigger a refund of contributions upon separation.
• *Over 24 months:* Trigger an annuity recalculation.

Reporting & Record-Keeping

• Election Form: You must file the specific ERS-prescribed notice of election not later than the 60th day after the oath of office. Late filings may result in a permanent bar from the system for that term.
• Buyback Documentation: For currently sitting judges (grandfathered), retain proof of the "buyback" calculation (9.5% × monthly salary × months of service) and evidence of payment before the 2027 deadline.

Fees & Costs

• Employee Deduction: The law increases the mandatory deduction from the judicial officer's state compensation to 9.5%.
• Buyback Cost: Individual judges electing to buy back prior service must pay the full actuarial cost (9.5% of current salary per month of credit) in a lump sum.