MUNI Plan and Benefits

The Municipal Retirement Systems listed below are closed plans that are administered by the Public Employees' Retirement System of Mississippi in coordination with the governing authorities of the respective Cities. PERS has administered these plans since July 1, 1987, after all such plans were closed to new employees. As closed plans, no new employees can join. General employees, firefighters, and police officers in the listed municipalities are members of one of the municipal retirement systems if hired before the City’s system was closed or they are members of PERS if hired after the applicable municipal system was closed. The membership eligibility and benefit provisions of these plans are governed by the general laws of the State of Mississippi as well as local and private legislation enacted during the regular sessions of the Mississippi State Legislature. For additional information, refer to Subject Index below.

Fire and Police Disability and Relief Funds or General Municipal Funds(MUNI) Coverage

The following Municipal Retirement Systems are administered by the Public Employees' Retirement System of Mississippi in coordination with the governing authorities of the respective Cities. The Funds have been under the PERS administration since July 1, 1987, and are closed systems; that is, no new members are allowed in any of these plans. The membership eligibility and benefit provisions are governed by the general laws of the State of Mississippi as well as local and private legislation, enacted during the regular sessions of the Mississippi State Legislature. General employees in the following listed municipalities are either members of one of the municipal retirement systems, if hired before the Cities' systems were closed or members of PERS, if hired after the municipal systems were closed. The same applies to firemen and policemen employed by the cities listed below.

Article 1 - MCA Sec. 21-29-1 et.seq. General Municipal Systems

City of Biloxi General Municipal System
City of Meridian General Municipal System

Article 3 - MCA Sec. 21-29-101 et. seq. Fire and Police Disability and Relief Funds

City of Biloxi
City of Clinton
City of Columbus
City of Greenwood
City of Gulfport
City of Hattiesburg
City of Laurel
City of McComb
City of Meridian
City of Natchez
City of Pascagoula
City of Tupelo
City of Vicksburg
City of Yazoo City

Article 5 - MCA Section 21-29-201 et.seq. Fire and Police Disability and Relief Funds

City of Clarksdale
City of Greenville
City of Jackson

The Municipal Retirement Systems are funded differently than other plans administered by PERS. Each separate municipal plan has an established employee contribution rate. However, each year the PERS Actuary, after completion of the annual valuation including a review of each respective plans' benefit structure, certifies the funding level required of the City. The Cities fund their plans through an annual tax levy on the taxable property of the City.

MUNI Contribution Rate and Benefit Summary

Go To Summary Table

Monthly Service Retirement Benefit Eligiblity

A service retirement allowance is payable to any member who retires and has completed at least 20 years of creditable service, regardless of age. The last 7 years must have been continuous if retiring from the General Municipal Systems of Biloxi or Meridian. Similarly, the last 10 years must have been continuous, if retiring from one of the Fire and Police Disability and Relief Funds.

Monthly Service Retirement Benefit Formula

50% of the Average Compensation for the first 20 years of creditable service
PLUS
1.7% of the Average Compensation for each year of credited service over 20 years

The maximum benefit payable is no more than 66.666% of the Average Compensation and may be further defined by each municipality through local and private legislation.

Average Compensation is calculated using the last six months of wages or the equivalent, if paid other than in monthly installments. In addition, the wages may include holiday pay and regularly scheduled overtime pay for services performed during the last 6 months of employment, as certified by the employer. Compensatory/overtime pay shall not be reported nor included in the average compensation calculation. Lump sum annual leave pay may only be included in the average compensation calculation to the extent provided by local and private legislation, adopted by each municipal system and certified by the PERS Actuary. Lump sum annual leave may only be included in the average compensation calculation to the extent provided by local and private legislation adopted by each municipal system and certified by the PERS actuary. For additional information refer to the Summary Table by selecting Go To Summary Table below.

Go To Summary Table

MUNI Disability Retirement Benefits Eligibilty

A disability retirement allowance is payable to any member who is NOT eligible for a service retirement benefit but who becomes totally and permanently disabled, either physically or mentally, as certified by the PERS Medical Board. The disability benefit is payable to a disabled member regardless of creditable service, if the disability is due to causes arising from performance of duty. If the disability, as certified by the PERS Medical Board, is not duty-related, the member must have completed at least 5 years of creditable service to be eligible for disability retirement benefits.

MUNI Disability Retirement Benefits Formula

Duty-Related Benefit

50% of the "Average Compensation"* at the time of retirement, in cases of disability in the line of duty.

Non-Duty-Related Benefit

2.5% of Average Compensation for each year of service not in excess of 20 years.

NOTE:
*The "Average Compensation" for purposes of disability benefits payable to a General Municipal Plan member is equal to the average of the last 6 months of wages.

*The "Average Compensation" for purposes of disability benefits payable to a member of the Fire and Police Disability and Relief Funds is equal to the monthly salary at the time of termination for purposes of retirement.

MUNI Survivor Allowance

A benefit is payable upon the death of a member under the following conditions:

The member dies after retirement; the member dies prior to retirement with 5 or more years of membership service; or the member dies in the line of duty.

A survivor benefit is payable to the surviving spouse for the use and benefit of the spouse and dependent children, until remarriage of the spouse and to children under age 18, extended to age 23 if the child is a full time student and unmarried.

Senate Bill 2659 passed during the 2004 Legislative session authorized municipalities under the Municipal Retirement Systems to adopt a resolution to allow those spouses who are receiving retirement benefits to continue to receive the spouse retirement benefits for life even if the spouse remarries, and the city also is allowed the option to elect to pass a resolution to reinstate benefits to those spouses who previously had benefits terminated due to remarriage. Reinstatement of benefits is prospective only upon application to the Public Employees' Retirement System. As of February 1, 2005, the Municipal Retirement Plans which have adopted the provisions of SB 2659 include the cities of: Clarksdale, Columbus, Hattiesburg, Jackson, McComb, Meridian and Yazoo City. The City of Vicksburg Municipal Plan also allows benefits to continue to spouses upon remarriage.

In the absence of a qualifying spouse or dependent children, a benefit is payable to a dependent father and/or a dependent mother or in the absence of a dependent parent, the payments may be made to an unmarried dependent sister of a deceased member/retiree of the Fire and Police Disability and Relief Funds.

Non-Duty Related Death Benefit- Fire and Police and General Municipal Plans

2.5% of the Average Compensation for the first 20 years of creditable service
PLUS
1.7% of the Average Compensation for each year of credited service over 20 years
The maximum benefit payable is no more than 66.666% of the Average Compensation

Duty-Related Death Benefit- Fire and Police Fund

2.5% of the Average Compensation for the first 20 years of creditable service
PLUS
1.7% of the Average Compensation for each year of credited service over 20 years
The maximum benefit payable is no more than 66.666% of the Average Compensation

Duty-Related Death Benefit- General Municipal Plans

50% OF THE MONTHLY SALARY AT THE TIME OF DEATH

NOTE: A minimum and maximum allowance for benefits may be pre-defined for benefit recipients of specific municipalities through local and private legislation.

Fire and Police Disability and Relief Funds and General Muncipal Retirement Systems Benefit Payment Options

The Fire and Police Disability and Relief Funds and the General Municipal Systems do not have optional benefit payment plans available to retirees.

Benefit Effective Date (MUNI)

Service and Disability benefits are payable to eligible members effective the first of the month after receipt of completed application and termination of covered employment, whichever is later. Death benefits are payable first of the month following the date of the member’s death but no sooner than the first of the month after receipt of an application for such survivor benefits.

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