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About this Handbook

This Handbook summarizes the main provisions of laws that provide benefits to certain State of Georgia employees. Unless otherwise specifically indicated, the Handbook describes these laws as in effect on July 1, 2012.

It is important to remember that this Handbook is only a summary of the law, and therefore provides only general information. A summary cannot deal with every possible set of circumstances. Also, from time to time, the laws will be amended, and while we make every effort to update this Handbook in a timely fashion, there may be a period of time during which the Handbook does not reflect recent changes in the law. If something is not covered in detail in this summary, or if this summary can be read to be inconsistent with the governing laws, the law will control.

It is important that you read the entire Handbook. Reading only portions can be confusing and misleading.

Introduction

About the Benefits Described in this Handbook

The Employees’ Retirement System (ERS) was established and began administering retirement benefits for certain State of Georgia employees on January 1, 1950, as provided by laws enacted through the Georgia General Assembly.

Laws governing ERS provide for service retirements, death and disability benefits, or refunds of contributions and interest to members who leave State employment. Employee and Employer Contributions are paid into the retirement fund for the welfare of members and their beneficiaries. All benefits are paid from this fund. Benefit structures have changed over time, and this Handbook will describe the differences between each. However, any benefit provisions which no longer apply to any active member or apply only to a small population may not be covered in detail.

An independent actuarial firm specializing in pension and retirement plans examines the fund every year. The actuarial firm prepares an annual valuation on the ability of the fund to meet future obligations, and every five years performs an actuarial experience study. The System is also examined annually by an independent accounting firm.

A Board of Trustees is responsible for the administration of ERS. Daily operations are under the direct administration of the ERSGA Director and staff. For more information about the Board of Trustees, please visit our website.

Contacting ERSGA

Through this website, you can:

  • Download this Handbook, pamphlets, and various forms
  • Review frequently asked questions
  • Obtain information about legislation under consideration by the Georgia General Assembly
  • Link to other websites

Log in to your account (using the Log In button at the top of the page) to:

  • See your personal account information
  • Conduct transactions such as designating a beneficiary and estimating your retirement benefits
  • Terminated members with less than 10 years of Creditable Service can request a refund of contributions

Inquiries related to retirement or general inquiries about ERS can be emailed to: ers.contacts@ers.ga.gov.

Mailing address:

Employees’ Retirement System of Georgia
Two Northside 75, Suite 300
Atlanta, GA  30318

Phone numbers:

General Number:  404.350.6300
Toll free: 1.800.805.4609 (outside metro Atlanta area)
Fax:  404.350.6310

Hours of Operation:  8:00 am to 4:30 pm ET

To contact Peach State Reserves, call toll free: 1.866.694.2777

Membership

Generally, membership in ERS is a condition of employment for any person employed by a participating department or agency on a full-time basis.  For purposes of determining membership eligibility, full-time status requires employment with the department or agency that:

  • Is a person’s primary occupation
  • Is full-time (requiring employee to work at least 35 hours per week for a minimum of 9 months per year)

Note: Special Service Retirement Benefit Formula provisions apply to Court of Appeals Judges and Supreme Court Justices. See Appendix A for details.

A person who meets the requirements is considered an Employee.  However, you are not considered an Employee if you are classified by an employer as an independent contractor or a leased employee within the meaning of Section 414(n) of the federal Internal Revenue Code, even if you are later reclassified as a common law employee by the Internal Revenue Service. 

Employees become ERS Members on the first day of their full-time employment with an Employer.  This Handbook will refer to Employees who are Members as Members. 

A list of departments and agencies participating in ERS as of July 1, 2018 is provided in Appendix C.  These participating departments and agencies are called Employers in this Handbook.

Special Membership Eligibility Rules

  • If a Member first becomes an Employee at age 60 or later, they may elect not to become a Member of ERS. The election must be submitted in writing to ERSGA within 30 days of the date of becoming an Employee. The election to not become a Member is irrevocable.  

    Note: If a Member declines ERS membership, they will not be eligible to participate in the Peach State Reserves 401(k) Plan and will not be entitled to Employer contributions under that Plan. Unless the employer is not covered by the GDCP plan, declining ERS membership will also result in mandatory enrollment and employee contributions into the Georgia Defined Contribution Plan (GDCP). Employment for GDCP Members is NOT covered under Social Security. 
  • Any vested member of the Teachers Retirement System of Georgia (TRS) who becomes an Employee of an Employer may elect to remain a Member of TRS instead of becoming a member of ERS.  The election to opt out of ERS membership by remaining a Member of TRS must be made in writing to ERSGA and TRS within 60 days of the date hired by the Employer. 
  • A vested ERS Member who accepts a position covered by TRS can opt out of TRS membership and remain an ERS Member by following the same procedure.
  • Employees of a county official (tax commissioner, tax collector, or tax receiver) who were hired prior to July 1, 2012 have the option to elect to become a Member of ERS. The election must be made in writing within 180 days of employment.
  • Employees of a county official (tax commissioner, tax collector, or tax receiver) who are hired on or after July 1, 2012 will become a Member of ERS if (a) the county has provided a resolution to offer such membership and assume responsibility for all associated Employer Contributions, and (b) the employee is not covered under a local retirement plan for the same period of employment.

Please note:  A final conviction of certain crimes can affect a person’s ERS status, as well as the claim to any benefits earned through ERS.  Please contact ERSGA directly with questions regarding the right to benefits under these circumstances.

When becoming a Member of ERS, that Member is covered by the benefit structure in effect at the time of membership. There are three primary defined benefit structures in ERS, which include:

  • Old Plan
  • New Plan
  • Georgia State Employees’ Pension and Savings Plan (GSEPS)
Old Plan Membership
  • Current Members continuously employed on a full-time basis since before July 1, 1982
  • Members originally employed before July 1, 1982 who are re-employed on or after July 1, 1982 without having received a refund of their annuity savings fund account, retiring, or rendering less than one year of service within a period of five consecutive years as a Member
New Plan Membership
  • Employees first or again becoming ERS Members on or after July 1, 1982 and before January 1, 2009 as a result of: 
    • Their initial employment as an Employee of an Employer
    • Their rehire before 
  • January 1, 2009 as an Employee of an Employer after receiving a refund of their annuity savings fund account, retiring, or rendering less than one year of service within a period of five consecutive years as a Member
  • Employees who were ERS Members on June 30, 1982 who chose to become a New Plan Member
  • Employees first or again becoming ERS Members on or after July 1, 1982 who are re-employed on or after January 1, 2009 without having received a refund of their annuity savings fund account, retiring, or rendering less than one year of service within a period of five consecutive years as a Member 
GSEPS Membership
  • Employees first or again becoming ERS Members on or after January 1, 2009 as a result of:
    • Their initial employment as an Employee of an Employer
    • Their rehire on or after January 1, 2009 as an Employee of an Employer after receiving a refund of their annuity savings fund account, retiring, or rendering less than one year of service within a period of five consecutive years as a Member
  • Employees who were ERS Members on December 31, 2008 who chose to become a GSEPS Member

Contributions

The benefits paid from this plan are funded through Employee Contributions and Employer Contributions.  This section of the Handbook describes the contributions made on behalf of each participating Member.

Employee Contributions

Old Plan
  • A total of 6.5% of a Member’s Earnable Compensation less $7 is contributed on a Member’s behalf each payroll period. While all of these contributions are considered Employee Contributions, the Member’s employer actually pays a portion of the contributions on the Member’s behalf.  These employer paid contributions are called “pick up contributions.”

    ​Pick up contributions are not made on behalf of tax officials and their employees, or State court employees. These employees pay the full contribution amount.
  • Employee Contributions are made through payroll deductions in the amount of 1.5% of the Member’s Earnable Compensation. Of the 1.5%:
    • 1.25% is put into the Member’s annuity savings fund account
    • .25% goes towards the Member’s GTLI premiums
  • Pick Up Contributions make up the remainder of the per payroll contributions as follows:
    • 4.75% less $7 of the Member’s Earnable Compensation, which is put into the Member’s annuity savings fund account, and .25% of the Member’s Earnable Compensation, which goes towards the Member’s GTLI premiums.
New Plan
  • A total of 1.5% of a Member’s Earnable Compensation is contributed to ERS through payroll deductions each payroll period. Of the 1.5%:
    • 1.25% is put into the Member’s annuity savings fund account
    • .25% goes towards the Member’s GTLI premiums
GSEPS

A total of 1.25% of a Member’s Earnable Compensation is contributed to ERS through payroll deductions each payroll period.  The entire amount is put into the Member’s annuity savings fund account.  There is no GTLI coverage for GSEPS members.

    Note: Special Contribution rates apply to Court of Appeals Judges and Supreme Court Justices. See Appendix A for details

    The Employee Contributions put into the Member’s annuity savings fund account start earning 4% interest (compounded annually) after being in the account for one year. Earned interest is posted on June 30 of each year to annuity savings fund accounts belonging to Members who are employed at that time. Interest is not posted to any annuity savings fund account belonging to a Member who has terminated employment.

    Members who have attained age 65 may elect to stop contributing to ERS by providing their Employer with a signed Discontinuation of Contributions Form.  If you stop contributing, you will stop accruing Creditable Service.  See the Handbook section titled Creditable Service for more information.

    Employer Contributions

    In addition to the Employee Contributions made to ERS on a Member’s behalf, the Member’s Employer makes additional contributions in order to fund the benefits payable under ERS.  The Employer Contribution amount is an actuarially determined percentage of a Member’s Earnable Compensation.  It is not applied to the Member’s annuity savings fund account, and it is not refundable to the Member.

    Peach State Reserves 401(k) Plan Contributions for GSEPS Members

    GSEPS Members who contribute a portion of their compensation to the 401(k) Plan are eligible to receive an employer-funded matching contribution.  For more information about the 401(k) Plan, please see the Peach State Reserves 401(k) Plan Handbook.

    Earnable Compensation

    Earnable Compensation generally means the full rate of regular compensation payable to a Member for his or her full normal working time.  For example, if a Member missed a portion of a month of work due to a Leave Without Pay (LWOP), the member would be credited with Earnable Compensation as if they had worked the entire month.  

    Note: If a Member misses an entire calendar month of work, the Member will not be credited with Earnable Compensation for that month.)

    • Examples of items contained in Earnable Compensation include:
    • Regular pay for normal working hours
    • Vacation pay
    • Shift differentials
    • Certain bonuses
    • Contributions to a qualified transportation plan (effective July 1, 2003)
    • Contributions to a cafeteria plan (effective July 1, 2003)
    • Employee contributions to the Peach State Reserves 401(k) plan (effective July 1, 2003)

    Examples of items not included:

    • Overtime pay
    • Expense reimbursements
    • Supplements from local funds

    ​If a Member is subject to any furlough period(s), the Plan will treat the member as though they were working during the furlough(s).  This means that the Member will receive Earnable Compensation and Creditable Service for the furlough time.  This also means that the Member is responsible for Employee Contributions based on the pay the Member would have received had they not been on furlough.

    For Member hired on or after July 1, 2009, any increases in Earnable Compensation above 5% paid in the 12 months before retirement will not be included in the calculation of your benefit.

    Note to Employers:  Under the terms of House Bill 476, effective July 1, 2009, for Members hired prior to July 1, 2009:

    • The definition of Earnable Compensation did not change for purposes of calculating the Member’s retirement benefit.
    •  The Member’s Employer will be invoiced for the cost of any additional retirement benefit (and actuarial fees for the calculation of that cost) arising from pensionable compensation increases in excess of 5% in the 12 months prior to the Member’s retirement effective date.

    Your Employee Contributions made to ERS under the Old Plan, the New Plan, or GSEPS are based upon your Earnable Compensation.  Please see the Handbook section titled Contributions for further information.

    Creditable Service

    Creditable Service is used to determine:

    • Whether a Member has earned a right to a retirement benefit (vesting)
    • A Member’s eligibility for certain Plan benefits
    • The amount of benefits payable upon a Member’s retirement

    For more information about how a Member’s rights to retirement benefits are determined, please see the Handbook section titled Benefits Eligibility.

    Creditable Service is made up of Prior Service plus service for which a Member is credited while they are a Member.  It can be earned, transferred into ERS, or, in some cases, purchased.

    A Member earns Creditable Service for each month of active ERS membership for which Employee Contributions are deducted. If a Member contributes for only part of a month, the Member will receive a pro rata portion of that month toward Creditable Service. When a Member has partial months of service during a year, the total months credited for the year are rounded to the nearest number of months.

    Note: Additional Service provisions apply to Court of Appeals Judges and Supreme Court Justices. See Appendix A for details.

    For more information about how retirement benefits are calculated, please see the Handbook section titled Service Retirement. 

    Prior Service

    If a Member was employed by an Employer (including the Georgia National Guard or Georgia State Guard) as a temporary full-time employee prior to becoming an ERS Member, they may be able to receive Creditable Service for prior employment.  A Member must:

    • Become an ERS Member by beginning full-time, permanent employment with an Employer
    • Apply in writing requesting Creditable Service for the period of prior employment within 24 months after becoming an ERS member
    • Have the former employer certify the prior employment with ERS
    • Pay all Employee Contributions and Employer Contributions, with interest, pertaining to the period of prior employment

    Members under the New Plan and GSEPS may acquire no more than 12 months of Creditable Service in this manner.  Also, membership in the Georgia Defined Contribution Plan during prior employment, will not receive Creditable Service for that period of employment.

    If a Member has previously worked for the State, they may contact ERSGA to determine eligibility to receive Creditable Service for your prior employment.

    Forfeited Leave Service

    Forfeited leave time consists of the following:

    • Forfeited annual leave
    • Forfeited sick leave
    • Accrued sick leave

    Forfeited may be converted to Creditable Service at retirement if a Member has accrued a total of at least 960 hours. 

    • 160 hours of forfeited leave = one month of Creditable Service
    • To receive credit for forfeited leave, it must certified by your last Employer
    • Forfeited leave service cannot be counted toward the 10 years of Creditable Service needed for vesting in an ERS retirement benefit
    • Forfeited leave service cannot be counted for the 18 years of Creditable Service needed to retain GTLI coverage (if applicable) after termination but before retirement
       

    Job Related Temporary Disability / Leave Without Pay

    • Take a LWOP due to either a mental or physical issue caused by a job-related disease or accident
    • Return to work and apply for the service credit in writing
    • Pay ERS an amount equal to the applicable Employee Contributions, plus 4% interest
    • Make the payment within six months after returning to work

    Refund Buyback

    A Member who terminates employment but has not yet retired (or is not eligible to retire) has the option to receive a refund of Contributions plus Interest (also referred to as the annuity savings fund account).  If a Member receives such a refund, they forfeit all Creditable Service for the period of employment covered by the refund.

    With a return to active Membership, a former Member can re-establish Creditable Service via a Buyback.  To do so, the Member must be employed for two additional years.  At that point, re-establishment of ERS membership is dependent upon a lump sum payment equal to the refund amount originally received, plus 4.25% interest (compounded annually from the refund date to the buyback date).

    For more information about how to receive a refund of your annuity savings fund account, please see the Handbook section titled Refund of Contributions and Interest. 

    Military Service

    The Uniformed Services Employment and Reemployment Rights Act (USERRA) provides Members with certain rights regarding employment and retirement benefits, if qualified military service is performed.  Upon return to employment after a military leave, Creditable Service may be received for the period of leave with the following conditions:

    • Application with ERS in writing to establish the service
    • The applicable Employee Contributions for the period of service are paid by the Member within a period up to three times the length of your military service or five years, whichever is less
       

    Example: If you were deployed for 1 year, you have up to 3 years after returning to work to pay your Employee Contributions.  If you were deployed for 3 years, you have up to 5 years after returning to work to pay your Employee Contributions.

    If a Member is actively employed and called to active duty in the National Guard or Reserves, the Member may make Employee Contributions during the active duty period.  The Member must provide ERS with a copy of the orders as soon as you they are received.

    Note: If a Member left State employment to perform military service prior to October 13, 1994, please contact ERS for information about the rights to establish Creditable Service.

    Air Time

    Active members may also increase their retirement benefit when submitting a retirement application by directly purchasing up to three additional years of Creditable Service.  This is commonly known as purchasing Air Time.  If a Member wishes to purchase Air Time, they must pay the full cost of the additional service (not just the Employee Contribution amount), as calculated by the Plan’s actuary.

    Air Time cannot be counted toward the 10 years of Creditable Service needed to become Vested in an ERS monthly retirement benefit.

    Transferring Service from TRS

    If a Member worked in a position covered by the Teachers Retirement System (TRS) of Georgia and later takes a position covered by ERS, the Member may have theirTRS Creditable Service and TRS annuity savings fund account transferred to ERS as well.  The Member will need to submit a transfer request to ERSGA in writing.

    If a Member previously a TRS member, and received a refund of  TRS contributions, the Member may perform a refund buyback of TRS service and establish that service with ERS after two years of active ERS Membership.

    Prior Law Enforcement Service

    If a Member was employed as a full-time law enforcement officer with a local government prior to becoming an ERS Member, and is not eligible to receive a benefit from a pension or retirement plan for such service (excluding Peace Officers’ Annuity and Benefit Fund), the Member may be eligible to purchase up to five years Creditable Service for prior employment with the following requirements:

    • 10 years of Creditable Service
    • Currently be in a law enforcement position
    • Former employer must certify prior employment
    • Provide P.O.S.T. certification records for requested service period
    • Pay the full actuarial cost of the additional service as calculated by the Plan’s actuary
       

    If a Member has worked as a law enforcement officer prior to State service, please contact ERS to determine eligibility to purchase additional Creditable Service.

    Benefits Eligibility

    The retirement benefits available to a Member under ERS are based upon a Benefit Formula and are funded through both Employee Contributions and Employer Contributions.  Members always have a nonforfeitable right to Employee Contributions.  However, a Member must earn a right to receive other benefits.  This right is referred to as a vested right.

    The word vested means that a Member has a nonforfeitable right.  Member Contributions to ERS are always 100% vested. Once a Member earns 10 years of Creditable Service, they have a vested right to a service retirement at age 60, even if the Member terminates employment before reaching age 60.

    When a Member terminates employment, the Member may be eligible for one of the following types of benefits from the plan:

    • Normal Retirement Benefit
    • Early Retirement Benefit
    • Terminated Vested Retirement Benefit
    • Refund of your Contributions and Interest
    • Disability Benefit
    • Death Benefit

    A Member’s benefit may be forfeited under two situations:

    • Conviction of a state or federal crime 
    • A withdrawal of contributions and interest

    The rules governing benefit eligibility and the benefit formula used to compute the benefit depend on which of the three plans (Old Plan, New Plan, or GSEPS) the Member participates in.

    Note: Special Benefit Eligibility provisions apply to Court of Appeals Judges and Supreme Court Justices. See Appendix A for details.

    Service Retirement

    There are three different types of Service Retirement you can apply for in this Plan:  Normal Retirement, Early Retirement, and Terminated Vested Retirement.

    Note: Special Benefit Eligibility provisions apply to Court of Appeals Judges and Supreme Court Justices. See Appendix A for details.

    Normal Retirement

    Under the Old Plan, the New Plan, and GSEPS, once you have reached Normal Retirement Age, you can retire and begin receiving monthly benefits.  Normal Retirement Age is defined as the earlier of:

    • the attainment of age 60 and 10 years of Creditable Service, or
    • the attainment of 30 years of Creditable Service

    Certain Law Enforcement Members reach Normal Retirement at Age 55 with 10 years of Creditable Service. See Appendix B for details.

    Early Retirement

    Under the Old Plan, the New Plan, and GSEPS, you can commence Early Retirement benefits at any age before your Normal Retirement Age once you have attained 25 years of Creditable Service.  The benefit payable at Early Retirement will be an amount equal to your Normal Retirement benefit earned at that time, reduced by either 7% for each year you are commencing benefits prior to age 60, or 7% for each year under 30 years of Creditable Service you have earned, whichever reduction is less.  The reduction cannot exceed 35%.

    Terminated Vested Retirement

    If you terminate employment after attaining 10 years of service, but prior to age 60, you will be eligible to start drawing a retirement benefit once you reach age 60. You should contact ERS within 90 days prior to your 60th birthday.

    Your effective retirement date will be the first day of the month in which your retirement application is received at ERS, or if later, the first of the month following your final month of employment.
     

    If you withdraw your contributions and interest at any time, you will automatically forfeit the monthly benefit payable at age 60.

    Service Retirement Benefit Formulas

    The benefit formula used to calculate Normal Retirement benefits under each of the three plans (Old Plan, New Plan, and GSEPS) is: 

    Formula
    Salary
    x Benefit Formula 
    Factor
    x Creditable 
    Service
    x Maximum Plan 
    Benefit

    As shown above, the benefit formula calculates the amount payable at Normal Retirement Age under the Maximum Plan Benefit.  

    Maximum Plan Benefit is the highest monthly benefit available; does not provide a monthly benefit to a beneficiary.

    Formula Salary is the average of the highest 24 consecutive calendar months of Earnable Compensation while an ERS Member. There are minor differences in Formula Salary between the plans, which are highlighted below.

    The Benefit Formula Factors used in the above benefit formula differ for each of the three plans. Creditable Service is generally determined the same way for all three benefit structures. The following provides specific details about how benefits are calculated for each benefit structure.

    Benefits may be reduced if applying for an Early Retirement Benefit or if selecting an optional form which provides for a survivor benefit to the beneficiary upon the Member’s death.

    Note: Special Service Retirement Benefit Formula provisions apply to Court of Appeals Judges and Supreme Court Justices. See Appendix A for details.

    For a reduction in benefit, the Member may elect to provide survivor benefits to a beneficiary instead of a benefit for only the Member’s lifetime. See the section titled Optional Forms of Payment.

    Old Plan

    Formula Salary is the average of the highest 24 consecutive calendar months of Earnable Compensation while an ERS Member.  Any Pick-Up Contributions paid on the Member’s behalf are added to their actual compensation to calculate retirement benefits.

    For more information about Pick-Up Contributions, please see the section of this Handbook titled Contributions.

    Using the table on the next page, the Benefit Formula Factor is determined by how many years of Creditable Service you have attained.

    Under the Old Plan, if you retire after attaining 34 years of Creditable Service, your benefit will be calculated as if your service with your Employer continued until you would have attained age 65 and as if your compensation remained unchanged until then.

    Benefit Formula Factors:

    Years of Creditable Service Benefit Formula Factor
    10-28 .0200
    29 .0202
    30 .0205
    31 .0208
    32 .0211
    33 .0214
    34 .0217
    35 or more .0229
    Normal Retirement Calculation Example

    You choose to commence benefits at age 65 and have elected benefit payment Option 3, which provides for a monthly payment for your lifetime.  Upon your death, your beneficiary(ies) will receive a monthly benefit for their lifetime equal to 50% of the monthly benefit you were receiving.

    Age at Commencement 
    of Benefits
    Beneficiary’s Age Years of Service Formula Salary
    65 60 20 $2,088.00
    Step 1: Calculate the Normal Retirement Benefit

    Formula Salary x Benefit Formula Factor x Creditable Service 
    $2,088.00 x .02 x 20 years = $835.20 per month (Maximum Plan Benefit)

    Step 2: Calculate the Option 3 Benefit

    Maximum Plan Benefit x Option 3 Factor
    $835.20 x .9094* = $759.53, monthly benefit payable to you 

    $759.53 x 50% = $379.77, monthly benefit payable to your beneficiary(ies)

    *The Option 3 factor is dependent on your age and the age of your beneficiary(ies) as of your retirement effective date.

    Certain limitations on retirement benefits may apply. Refer to Limitation on Benefits section of this Handbook for more information.

    Early Retirement Calculation Example

    You choose to commence benefits at age 57 under the Maximum Plan Benefit.  Upon your death, no further benefits are payable.

    Age at Commencement 
    of Benefits
    Years of Service Formula Salary
    57 25 $2,088.00
    Step 1: Calculate the Normal Retirement Benefit

    Formula Salary x Benefit Formula Factor x Creditable Service 
    $2,088.00 x .02 x 25 years = $1,044.00 per month (Maximum Plan Benefit)

    Step 2: Calculate the Early Retirement Benefit

    Maximum Plan Benefit x Early Reduction Factor 
    $1,044.00 x .21* = $219.24, reduction for early retirement
    $1,044.00 – $219.24 = $824.76, monthly benefit payable to you at age 57 

    *7% reduction for each year the Member is commencing benefits before age 60

    34 Year Retirement Calculation Example:

    Age at Commencement 
    of Benefits
    Years of Service Formula Salary
    59 34 $2,088.00

    Formula Salary x Benefit Formula Factor x Creditable Service
    $2,088.00 x .0220 x 40** years = $1,837.44, monthly benefit payable to you


    *Formula Salary is determined as if you continued working until age 65 without any change in compensation.  
    **Creditable Service is determined as if you continued working until age 65. You get credit for 6 additional years of Creditable Service.

    New Plan

    Under the New Plan, Formula Salary is the average of the highest 24 consecutive calendar months of Earnable Compensation while an ERS Member, and the Benefit Formula Factor always equals .02, making the benefit formula:  

    Formula Salary x .02 x Creditable Service = Maximum Plan Benefit

    Normal Retirement Calculation Example

    You choose to commence benefits at age 65 and have elected benefit payment Option 3, which provides for a monthly payment for your lifetime.  Upon your death, your beneficiary(ies) will receive a monthly benefit for their lifetime equal to 50% of the monthly benefit you were receiving.

    Age at Commencement 
    of Benefits
    Beneficiary’s Age Years of Service Formula Salary
    65 60 20 $2,000.00
    Step 1: Calculate the Normal Retirement Benefit

    Formula Salary x Benefit Formula Factor x Creditable Service 
    $2,000.00 x .02 x 20 years = $800.00 per month (Maximum Plan Benefit)

    Step 2: Calculate the Option 3 Benefit

    Maximum Plan Benefit x Option 3 Factor
    $800.00 x .9094* = $727.52, monthly benefit payable to you 

    $727.52 x 50% = $363.76, monthly benefit payable to your beneficiary(ies)

    *The Option 3 factor is dependent on your age and the age of your beneficiary(ies) as of your retirement effective date.

    Early Retirement Calculation Example

    You choose to commence benefits at age 57 under the Maximum Plan Benefit.  Upon your death, no further benefits are payable.

    Age at Commencement 
    of Benefits
    Years of Service Formula Salary
    57 25 $2,000.00
    Step 1: Calculate the Normal Retirement Benefit

    Formula Salary x Benefit Formula Factor x Creditable Service 
    $2,088.00 x .02 x 25 years = $1,000.00 per month (Maximum Plan Benefit)

    Step 2: Calculate the Early Retirement Benefit

    Maximum Plan Benefit x Early Reduction Factor 
    $1,000.00 x .21* = $210.00, reduction for early retirement
    $1,000.00 – $210.00 = $790.00, monthly benefit payable to you at age 57 

    *7% reduction for each year the Member is commencing benefits before age 60

    GSEPS

    Under GSEPS, Formula Salary is the average of the highest 24 consecutive calendar months of Earnable Compensation while an ERS Member.  However, for Members employed on or after July 1, 2009, no salary increase occurring during the last 12 months of membership will be taken into consideration when determining the Member’s Formula Salary to the extent the increase is more than 5%.  

    The Benefit Formula Factor always equals .01, making the benefit formula:  

    Formula Salary x .01 x Creditable Service = Maximum Plan Benefit

    Normal Retirement Calculation Example

    You choose to commence benefits at age 65 and have elected benefit payment Option 3, which provides for a monthly payment for your lifetime.  Upon your death, your beneficiary(ies) will receive a monthly benefit for their lifetime equal to 50% of the monthly benefit you were receiving.

    Age at Commencement 
    of Benefits
    Beneficiary’s Age Years of Service Formula Salary
    65 60 20 $2,000.00
    Step 1: Calculate the Normal Retirement Benefit

    Formula Salary x Benefit Formula Factor x Creditable Service 
    $2,000.00 x .01 x 20 years = $400.00 per month (Maximum Plan Benefit)

    Step 2: Calculate the Option 3 Benefit

    Maximum Plan Benefit x Option 3 Factor
    $400.00 x .9094* = $363.76, monthly benefit payable to you

    $363.76 x 50% = $181.88, monthly benefit payable to your beneficiary

    *The Option 3 factor is dependent on your age and the age of your beneficiary(ies) as of your retirement effective date.

    Early Retirement Calculation Example

    You choose to commence benefits at age 57 under the Maximum Plan Benefit.  Upon your death, no further benefits are payable.

    Age at Commencement 
    of Benefits
    Years of Service Formula Salary
    57 25 $2,000.00
    Step 1: Calculate the Normal Retirement Benefit

    Formula Salary x Benefit Formula Factor x Creditable Service 
    $2,000.00 x .01 x 25 years = $500.00 per month (Maximum Plan Benefit)

    Step 2: Calculate the Early Retirement Benefit

    Maximum Plan Benefit x Early Reduction Factor 
    $500.00 x .21* = $105.00, reduction for early retirement
    $500.00 – $105.00 = $395.00, monthly benefit payable to you at age 57

    *7% reduction for each year the Member is commencing benefits before age 60

    As a Member under the GSEPS structure, you should also consider the value of your Peach State Reserves account. If you have contributed to your PSR account and received employer matching contributions, this account in addition to your benefit payable from ERS constitutes your total retirement benefit.

    Limitations on Benefits

    There are Plan limits, as well as federal tax law limits on the amount of benefits you can receive from ERS.

    Plan Limit

    The monthly Service or Disability Retirement benefit you receive from ERS cannot exceed 90% of the highest monthly salary you received as a State employee.  If the calculated benefit exceeds 90% of your highest monthly salary, you should consider receiving the excess benefit as either a partial lump sum under the PLOP option or as an additional benefit to a named beneficiary under Option 4.

    Federal Tax Limit

    Section 415 of the Internal Revenue Code limits the amount of benefits you can receive from ERS. You will be notified if the benefit you would otherwise be eligible to receive under ERS exceeds this limit. 

    Disability Retirement

    A Member may receive a Disability Retirement benefit if they:

    • Are an active ERS Member when applying for Disability Retirement
    • Are unable to perform their job or any offered alternative position (see requirements below) due to a permanent medical condition(s)
    • Have attained the minimum years of service, as follows:
      • For Old Plan and New Plan Members: at least 13 years and 4 months of Creditable Service
      • For GSEPS Members: at least 15 years of Creditable Service

    Note: Special Disability Retirement provisions apply to Court of Appeals Judges and Supreme Court Justices. See Appendix A for details. 

    Note: Certain Law Enforcement Members are eligible for a special Injury in the Line of Duty benefit.  See Appendix B for details.

    Once the Disability Retirement application has been sumbitted, the Member’s Employer must offer an alternative position, if available.  The requirements for an alternative position are: 

    • The physical requirements are compatible with the Member’s physical limitations
    • The annual compensation and possibility for future advancement are the same or greater than the Member’s current position
    • The duties are reasonably compatible with the Member’s experience and educational qualifications
    • The position is covered under ERS
    • The position is available and offered to the Member in writing no later than 45 days after the disability application is submitted

    Note: If an alternative position is offered, the Member must, within 30 days of the offer, accept the offer or dispute in writing the ability to perform in the alternate position by submitting a written appeal to both ERS and the Employer.

    The ERS Medical Board evaluates Disability Retirement applications to determine whether an applicant is eligible for Disability Retirement based upon the inability to perform the duties of the original position and, if applicable, an alternate position.  If the Medical Board determines that the applicant is capable of performing the duties of either position, the Disability Retirement application will be denied. 

    If you are age 60 or have 30 years of service, you should apply for a Service Retirement versus a Disability Retirement.

    Medical Re-examination Information

    If a Member retires under Disability Retirement, they are subject to medical re-examination annually for the first five years following retirement and every three years thereafter until they reach the age of 60.  Refusal to submit to the medical re-examination may result in a discontinuation of benefits until the re-examination occurs.  If the refusal continues for one year, all rights to a Disability Retirement benefit under ERS may be revoked by the ERS Board of Trustees.  

    Returning to Gainful Occupation

    If a Member is receiving a Disability Retirement benefit, the amount of the Disability benefit may be limited or reduced if the Member works or is able to work in a gainful occupation.

    If the Member returns to state service, the disability retirement allowance will cease and they will again become a contributing Member of ERS.  Service prior to disability retirement will be restored and, upon subsequent retirement, the Member will be credited with all service as a member.

    The Disability benefit received plus wages cannot be greater than Earnable Compensation used to calculate the Disability Benefit. 

    Example of a Disability Retirement Benefit Adjustment

    The Earnable Compensation used to calculate a Disability Retirement benefit is $3,500.00. The monthly retirement benefit received by the Member is $3,000.00. If this Member earns or is able to earn more than $500.00 per month from gainful employment, the Member’s monthly Disability Retirement benefit will be reduced by the amount of earnings over $500.00.

    Whenever a Member’s earnings capacity changes, the amount of the Member’s Disability Retirement benefit will change. Therefore, a Member’s Disability Retirement benefit amount can change multiple times, depending upon a Member’s ability to engage in gainful occupation. 

    How a Disability Benefit is Calculated

    The date when a Member started contributing to ERS determines how the Disability benefit is calculated.  A Member may refer to theirr account on our website (ers.ga.gov) to review the membership date we have on file. The same formula used for Service Retirement is used for Disability calculations, except that the Member may receive additional Creditable Service as a result of being disabled.

    If Membership Date is Before July 1, 2007
    The minimum service requirement for Disability Retirement is 13 years and 4 months; however, the amount of the benefit may vary based on the Member’s Creditable Service. The chart on the next page explains how benefits are determined.

    Disability Benefit Calculation Chart
     A Member with Creditable Service equal to: Receives the Following:
    13 years, 4 months to
    18 years, 0 months
    • Additional Creditable Service that would be   earned had the Member worked until age 60
    • 75% of the Normal Retirement Benefit payable at age 60 based upon the projected years of Creditable Service
    18 years, 1 month
    to 22 years, 9 months
    • Additional Creditable Service that would be earned had the Member worked until age 60
    • The Normal Retirement Benefit payable at age 60 based upon the projected years of Creditable Service
    22 years, 10 months to 27 years, 6 months
    • Additional Creditable Service that would be earned had the Member worked until age 65
    • 75% of the Normal Retirement Benefit payable at age 65 based upon the projected years of Creditable Service
    27 years, 7 months
    or more
    • Additional Creditable Service that would be earned had the Member worked until age 65
    • The Normal Retirement Benefit payable at age 65 based upon the projected years of Creditable Service

    ​When determining a Member’s disability benefits, the Formula Salary is determined as if the Member remained employed until the projected age and the Member’s compensation remained unchanged through that time.  

    Disability Calculation Example 1
    Age at Commencement 
    of Benefits
    Years of Service Formula Salary
    50 15 $2,088.00
    Step 1: Calculate the Years of Creditable Service that will be used to Determine the Member’s Disability Retirement Benefit

     15 years Creditable Service actually earned
     + 10 years Creditable Service (determined by projecting the Member’s service to age 60)
      = 25 years Total Creditable Service

    Step 2: Calculate the Option 3 Benefit

    Formula Salary x Benefit Formula Factor x Creditable Service x 75% 
    $2,088.00 x .02 X 25 years x 75% = $783.00 per month (Maximum Plan Benefit)

    If Membership Date is On or After July 1, 2007 but Before January 1, 2009
    The minimum service requirement for Disability Retirement is 13 years and 4 months. Disability benefits are calculated in the same manner as a Service Retirement under the New Plan, except that there will be no reduction of the monthly benefit payable to the Member as result of the Member retiring before reaching Normal Retirement Age.

    Disability Calculation Example 2
    Age at Commencement 
    of Benefits
    Years of Service Formula Salary
    50 14 $2,000.00

    Formula Salary x Benefit Formula Factor x Creditable Service 
    $2,000.00 x .02 x 14 years = $560.00  per month (Maximum Plan Benefit)

    If Membership Date is on or after January 1, 2009
    The minimum service requirement for Disability Retirement is 15 years.  Disability benefits are calculated in the same manner as a Service Retirement under GSEPS, except that there will be no reduction of the monthly benefit payable to the Member as result of the Member retiring before reaching Normal Retirement Age.

    Disability Calculation Example 3
    Age at Commencement 
    of Benefits
    Years of Service Formula Salary
    50 15 $2,000.00

    Formula Salary x Benefit Formula Factor x Creditable Service 
    $2,000.00 x .01 x 15 years = $300.00 per month (Maximum Plan Benefit)

    Death Benefits

    The benefits payable to a Member’s beneficiary(ies) upon their death are dependent upon employment / retirement status, age, and Creditable Service at the time of death.

    Note: Special Death Benefit provisions apply to Court of Appeals Judges and Supreme Court Justices. See Appendix A for details.

    Actively Employed, Death Before Age 60

    If a Member is under the Old Plan or New Plan, they must have at least 13 years and 4 months of Creditable Service in order for surviving beneficiary(ies) to receive a monthly lifetime benefit. GSEPS members must have at least 15 years of Creditable Service for their beneficiary(ies) to receive a monthly lifetime benefit.  The amount of the monthly benefit is equal to an Option 2 benefit calculated in the same manner as a Disability Retirement benefit.  Please see the Handbook section titled Optional Forms of Payment and the section titled Disability Retirement for further information.

    If a Member has fewer than the required number of years of Creditable Service, then their beneficiary(ies) will receive a refund of the Member’s annuity savings fund account in a single payment.

    Monthly benefits cannot be paid to an estate or an organization.  If you do not name a living person(s) as your beneficiary(ies), then the only death benefit payable is a refund of your annuity savings fund account, regardless of your age or years of Creditable Service.

    Actively Employed, Death On or After Age 60

    A member must have at least 10 years of Creditable Service in order for surviving beneficiary(ies) to receive a monthly lifetime benefit. The amount of the monthly benefit is equal to an Option 2 benefit calculated in the same manner as a service retirement benefit. Please see the Handbook section titled Optional Forms of Payment and the section titled Service Retirement for further information.

    If a Member has fewer than 10 years of Creditable Service, then their beneficiary(ies) will receive a refund of the Member’s annuity savings fund account in a single payment.

    Not Actively Employed, Death while Receiving Benefits

    If a Member is receiving a monthly retirement benefit at the time of death, then the benefits payable to their beneficiary(ies), if any, will be based on the optional form of payment chosen at the time of retirement.  Please see the Handbook section titled Optional Forms of Payment for more information.

    Not Actively Employed, Death Prior to Receiving Benefits

    If a Member terminates employment and dies prior to beginning to receive a monthly retirement benefit, then their beneficiary(ies) will receive a refund of the Member’s annuity savings fund account in a single payment.

    Group Term Life Insurance

    Please see the Handbook section titled Group Term Life Insurance for information regarding this benefit.

    Refund of Contributions and Interest

    Member of ERS are required to make Employee Contributions into the System.  Members  are always 100% vested in Employee Contributions and any interest earned in theri annuity savings fund account.

    For more information about Employee Contributions, please see the Handbook section titled Contributions.

    When terminating State employment, regardless of age or years of Creditable Service, a Member is immediately entitled to receive a refund of their annuity savings fund account in a lump sum payment.  

    Taking a refund, however, has several consequences:

    • The member waives all other benefit rights in the ERS plan. 
    • No other benefits will be payable to the Member or to any beneficiary(ies). 
    • If a Member has 10 or more years of Creditable Service and is vested and eligible for a monthly benefit, taking a refund cancels the right to receive a monthly benefit in the future.
    • If covered under GTLI, such coverage is waived when receiving a refund. Employer Contributions and contributions made for GTLI premiums are not refundable to you.
    • Plan membership is terminated. If the Member is later rehired, they will become a member again under the terms of the plan in effect at the rehire date.  This is true even if the Member later buys back their refunded Creditable Service.

    To access your account and apply for a refund, use the Log In button at the top of the page.

    For more information about buying back Creditable Service after taking a refund, please see the Handbook section titled Creditable Service, subsection Refund Buyback.

    Optional Forms of Payment

    When retiring, a Member has several ways in which to receive benefit payments. Every payment option provides a monthly benefit for the Member’s lifetime, and many of the options provide a benefit to one or more beneficiaries after a Member’s death. Please see the section of this Handbook titled Designating a Beneficiary for more information regarding how to designate a beneficiary.

    The Maximum Plan Benefit provides the highest monthly benefit available, because it does not provide a monthly benefit to a beneficiary after the Member’s death.  Other benefit options pay a reduced monthly benefit to the Member, in order to provide for certain specified beneficiary payments.  Ongoing monthly benefits will also be reduced if a Partial Lump Sum Option Payment (PLOP) is chosen at the time of retirement. Detailed descriptions of the various options are shown in the table below and on the following pages.

    Actuarial tables are used to determine the amount of the reduction of benefits if one of the optional benefits and / or the PLOP is chosen. Tables used to determine the benefit payable under Options 2, 3, 5A, 5B, and the PLOP are provided in Appendix B to this Handbook.  Please contact ERSGA for further information about the actuarial tables.

    It is important to think carefully about the decision before making a payment option selection.  In most cases, the payment option cannot be changed after receiving the first monthly benefit payment.  Before making the decision, an estimate calculation of the amounts payable under the various payment options should be obtained.

    Unmarried at Retirement

    If a Member is unmarried at retirement, and later marries, a new reduced-benefit Option with your the new spouse designated as your primary beneficiary can be elected. The new spouse would then be entitled to a lifetime benefit after the Member’s death, as follows:

    • If the Member retired under the Maximum Plan, they must submit a written election to ERSGA for the new Option within six months of marriage.
    • If the Member retired under an Optional Allowance, any time after the marriage, they must revoke the original Optional Allowance and submit a written election to ERSGA for the new Option.  

    In most cases, you cannot change your payment option after you receive your first monthly benefit payment. 

    Benefit Payment Options

    Maximum Plan Benefit 
    (Life Annuity)

    Payable to the Member:  The highest monthly benefit available, payable for the Member’s lifetime.

    Payable to a Beneficiary:  No monthly benefit is payable after death.  If the Member dies before receiving total payments which at least equal the annuity savings fund account balance, the Member’s beneficiary(ies) will receive the difference in a single payment.

    Who May Be a Beneficiary:  An estate, a charity, a trust, or a living person(s).

    Changing a Beneficiary:  This may be done at any time.

    Option 1
    (Reduced Life Annuity)

    Payable to the Member:  A reduced monthly benefit, payable for the Member’s lifetime.

    Payable to a Beneficiary:  No monthly benefit is payable after death.  The Member’s beneficiary(ies) will receive any funds remaining in the annuity savings fund account.

    Who May Be a Beneficiary:  An estate, a charity, a trust, or a living person(s).

    Changing a Beneficiary:  This may be done at any time.

    Option 2
    (100% Survivor Benefit)

    Payable to the Member:  A reduced monthly benefit, payable for the Member’s lifetime.

    Payable to a Beneficiary:  A monthly benefit equal to 100% of the monthly benefit received during the Member’s lifetime, payable for the lifetime of the beneficiary(ies).

    Who May Be a Beneficiary:  A living person(s).  If multiple beneficiaries are named, each beneficiary will receive a partial amount based on their respective ages.

    Changing a Beneficiary:  Generally, beneficiary(ies) may not be changed after receiving the Member receives the first monthly benefit payment.

    However, if the spouse is named as the Member’s sole beneficiary, and then they divorce after retirement:

    1. The Member may change their benefit payment to the Maximum Plan Benefit amount.  If the Member does not remarry, the benefit will remain at this new amount for their lifetime, and no further benefits will be payable upon death.
    2. If the Member does later remarry, they must wait for one year after remarriage.  At that point, the Member may reelect the original option with their new spouse as the sole beneficiary.  The member may alternatively keep the Maximum Plan Option if desired.
    Option 3
    (50% Survivor Benefit)

    Payable to the Member:  A reduced monthly benefit, payable for the Member’s lifetime.

    Payable to a Beneficiary:  A monthly benefit equal to 50% of the monthly benefit received during the Member’s lifetime, payable for the lifetime of the beneficiary(ies).

    Who May Be a Beneficiary:  A living person(s).  If multiple beneficiaries are named, each beneficiary will receive a partial amount based on their respective ages.

    Changing a Beneficiary:  Generally, beneficiary(ies) may not be changed after receiving the Member receives the first monthly benefit payment.

    However, if the spouse is named as the Member’s sole beneficiary, and then they divorce after retirement:

    1. The Member may change their benefit payment to the Maximum Plan Benefit amount.  If the Member does not remarry, the benefit will remain at this new amount for their lifetime, and no further benefits will be payable upon death.
    2. If the Member does later remarry, they must wait for one year after remarriage.  At that point, the Member may reelect the original option with their new spouse as the sole beneficiary.  The member may alternatively keep the Maximum Plan Option if desired.
    Option 4
    Provides several choices

    Flat Amount to Beneficiary

    Payable to the Member:  A reduced monthly benefit, payable for the Member’s lifetime.

    Payable to a Beneficiary:  A monthly benefit equal to the amount chosen at the time of retirement, payable for the lifetime of the beneficiary (ies).

    Who May Be a Beneficiary:  A living person(s).  If multiple beneficiaries are named, each beneficiary will receive a partial amount based on their respective ages.

    Changing a Beneficiary:  Generally, beneficiary(ies) may not be changed after receiving the Member receives the first monthly benefit payment.

    However, if the spouse is named as the Member’s sole beneficiary, and then they divorce after retirement:

    1. The Member may change their benefit payment to the Maximum Plan Benefit amount.  If the Member does not remarry, the benefit will remain at this new amount for their lifetime, and no further benefits will be payable upon death.
    2. If the Member does later remarry, they must wait for one year after remarriage.  At that point, the Member may reelect the original option with their new spouse as the sole beneficiary.  The member may alternatively keep the Maximum Plan Option if desired.

    90% to Retiree with Remainder to Beneficiary

    Payable to the Member:  The highest monthly benefit available, payable for the Member’s lifetime.  This amount cannot exceed 90% of the highest monthly salary received as a State employee.

    Payable to a Beneficiary:  A monthly benefit equal to the value of the “excess” (over 90%) amount of the Member’s calculated benefit, payable for the lifetime of the beneficiary(ies).

    Who May Be a Beneficiary:  A living person(s).  If multiple beneficiaries are named, each beneficiary will receive a partial amount based on their respective ages.

    Changing a Beneficiary: Generally, beneficiary(ies) may not be changed after receiving the Member receives the first monthly benefit payment.

    However, if the spouse is named as the Member’s sole beneficiary, and then they divorce after retirement:

    1. The Member may change their benefit payment to the Maximum Plan Benefit amount. If the Member does not remarry, the benefit will remain at this new amount for their lifetime, and no further benefits will be payable upon death.
    2. If the Member does later remarry, they must wait for one year after remarriage.  At that point, the Member may reelect the original option with their new spouse as the sole beneficiary.  The member may alternatively keep the Maximum Plan Option if desired.

    Notes:

    • This option is only available to certain Old Plan Members with at least 34 years of Creditable Service and New Plan Members with at least 45 years of Creditable Service.
    • The plan’s limitation on monthly benefit amounts may prevent certain otherwise eligible members from selecting this benefit option.  Please see Handbook section Limitations on Benefits for more information.

    Period Certain

    Payable the Member:  A reduced monthly benefit, payable for the Member’s lifetime.

    Payable to a Beneficiary:  A monthly benefit is guaranteed to be paid for a period of time selected at retirement (5, 10, 15, or 20 years).  If the Member lives longer than the guarantee period, there is no benefit payable to their beneficiary(ies).  If the Member dies before the end of the guarantee period, their beneficiary(ies) will receive the balance of the guaranteed payments, payable in a single lump sum payment.

    Who May Be a Beneficiary:  A living person(s).  If multiple beneficiaries are named, each beneficiary will receive a partial amount based on their respective ages.

    Changing a Beneficiary: Generally, beneficiary(ies) may not be changed after receiving the Member receives the first monthly benefit payment.

     

    Accelerated Benefit

    Payable to the Member:  A monthly benefit equal to 135% of the Maximum Plan Benefit, payable for the first five continuous years of retirement.  After five years, the Member’s monthly benefit will be actuarially reduced, and the reduced benefit will be paid for their lifetime.

    Payable to a Beneficiary:  No monthly benefit is payable after the Member’s death.  If the Member dies before receiving total payments which at least equal the annuity savings fund account, the Member’s beneficiary(ies) will receive the difference in a single payment.

    Who May Be a Beneficiary:  An estate, a charity, a trust, or a living person(s).

    Changing a Beneficiary:  This may be done at any time.

     

    Maximum Beneficiary Amount

    Payable to the Member:  A reduced monthly benefit, payable for the Member’s lifetime.

    Payable to Your Beneficiary:  A monthly benefit equal to the maximum amount allowed by the IRS for a non-spouse beneficiary, as calculated at the retirement date.  The benefit is payable for the lifetime of the beneficiary(ies).

    Who May Be a Beneficiary:  A living person(s).  If multiple beneficiaries are named, each beneficiary will receive a partial amount based on their respective ages.

    Changing a Beneficiary:  Generally, beneficiaries may not be changed after the Members receives their first monthly benefit payment.

    However, if the spouse is named as the Member’s sole beneficiary, and then they divorce after retirement:

    1. The Member may change their benefit payment to the Maximum Plan Benefit amount. If the Member does not remarry, the benefit will remain at this new amount for their lifetime, and no further benefits will be payable upon death.
    2. If the Member does later remarry, they must wait for one year after remarriage.  At that point, the Member may reelect the original option with their new spouse as the sole beneficiary.  The member may alternatively keep the Maximum Plan Option if desired.
    Option 5
    (Survivor Benefits)

    Payable to the Member:  A reduced monthly benefit, payable for the Member’s lifetime.

    Payable to a Beneficiary:  A monthly benefit equal to 100% (option 5A) or 50% (option 5B) of the monthly benefit received during the Member’s lifetime, payable for the lifetime of the beneficiary.

    Who May Be a Beneficiary:  Either a spouse or dependent child (as defined by the Internal Revenue Code).  Only one beneficiary may be named.

    Changing a Beneficiary:  The beneficiary may not be changed after the Member receives the  first monthly payment unless (a) the beneficiary predeceases the Member, or (b) the spouse is named as sole beneficiary and is later divorced from the Member after retirement.  See below.

    If a Spouse Beneficiary Predeceases the Member:

    1. The Member has the option to change their benefit payment to the Maximum Plan Benefit amount.  If the Member does not remarry, the benefit will remain at this new amount for the Member’s lifetime, and no further benefits will be payable upon death.
    2. If the Member remarries, they must wait until the earlier of (a) one year of marriage, or (b) the birth of a child of that marriage.  At that point, the original option may be reselected (5A or 5B as applicable) with the new spouse as the sole beneficiary.  The Maximum Plan Option may be kept if desired.

    If a Dependent Child Beneficiary Predeceases You:

    1. The benefit will change to the Maximum Plan Benefit amount, effective the month following the death.  If the Member is not married and does not (re)marry, the benefit will remain at this new amount for the Member’s lifetime, and no further benefits will be payable upon death.
    2. If the Member remarries, they must wait until the earlier of (a) one year of marriage, or (b) the birth of a child of that marriage.  At that point, the original option may be reselected (5A or 5B as applicable) with the new spouse as the sole beneficiary.  The Maximum Plan Option may be kept if desired.
    Partial Lump Sum Option Payment (PLOP)

    Payable to the Member:  A one-time lump sum payment of a portion of the Member’s retirement benefit, plus a reduced monthly benefit payable for their lifetime.  The amount of the reduction will be based on both the amount of the partial lump sum and the payment option (see above) you choose for the remaining monthly benefit.

    The Member may choose the amount of the lump sum, provided that it is equal (to the nearest $1,000) to between 1 and 36 times the monthly amount of the benefit as calculated under the Maximum Plan Option.

    Payable to a Beneficiary:  The monthly benefit payable after the Member’s death is dependent on the payment option selected (see above).  Just as the monthly benefit will be reduced when taking a Partial Lump Sum, the beneficiary’s benefit will also be reduced accordingly.

    Who May Be a Beneficiary:  This is dependent on the payment option selected (see above).

    Changing a Beneficiary:  This is dependent on the payment option selected (see above).

    Notes:

    • A Partial Lump Sum may only be received if electing a Service Retirement (not Disability Retirement).
    • The Member must have at least 30 years of Creditable Service or be at least age 60 with 10 years of Creditable Service to receive a Partial Lump Sum.
    • More information about the Partial Lump Sum Option Payment is available in the ERS pamphlet entitled Partial Lump Sum Option Payment (PLOP).

    Note: Certain Law Enforcement Members retiring on or after age 55 with at least 10 years of Creditable Service, are also eligible to receive a Partial Lump Sum Option Payment, See Appendix B for details.

    Group Term Life Insurance

    Participation in Group Term Life Insurance (GTLI) is mandatory and a condition of employment for all ERS Members covered under the Old or New Plans. Employees under GSEPS do not have GTLI coverage.  GTLI provides a lump sum death benefit in the event of your death while active or as a retiree.

    While actively employed, premiums equal to ¼% of Earnable Compensation are deducted from the Member’s pay. Premiums for GTLI are not refundable at any time.

    The base GTLI benefit is 18 times of monthly eligible compensation. However, this base benefit is reduced with age.  At age 60, eligible compensation is frozen and coverage begins reducing by ½% per month until age 65.  

    When retiring, GTLI coverage continues; however, there are no premiums and the amount of coverage, regardless of age, is reduced to 70% of the benefit payable at the date of retirement or age 60, whichever was earlier.

    Disability retirees retain full coverage until age 60, when coverage reduces to 70%.

    If a Member has earned service prior to April 1, 1964, special rules apply to the calculation of this benefit. Please contact ERSGA if in this category. 

    If you retired before 7/1/1998, please contact ERSGA to determine how your benefit may have been calculated, as rules have changed over time.

    Coverage While on Leave Without Pay (LWOP)

    Coverage while on LWOP may be retained by Members with one year of membership service if a written request is made to ERSGA to continue this coverage. This coverage may be kept for a maximum of four years. Coverage terminates if a written request to continue is not filed with ERSGA. 

    GTLI Leave Without Pay Continuation Form

    Anyone accepting employment outside of State government while on LWOP (other than military service) is not eligible to retain this coverage. Premiums in the amount of 1% of final monthly salary accumulate each month while on LWOP and are due at the time of retirement or refund of annuity savings fund account.

    GTLI after Termination

    If terminating employment with at least 18 years of Creditable Service (excluding forfeited leave), GTLI coverage is automatically retained.  Premiums in the amount of 1% of the final monthly salary accumulate each month while vested, and are due at retirement, refund of annuity savings fund account, or death. This coverage can be discontinued only by a written request to ERSGA, and premiums will continue to accrue until this request is received by our office.

    GTLI coverage is revoked when a Member takes a refund of their ERS Plan annuity savings fund account.

    Post-Retirement Benefit Adjustment

    Each year, the Board of Trustees may consider the grant of a Post-Retirement Benefit Adjustment for retirees. The decision will be based on the long term financial soundness of the pension system.  Post-Retirement Benefit Adjustments are not guaranteed and financial decisions should not be based on the possibility of an increase until a
    Post-Retirement Benefit Adjustment has been announced.

    Note: Cost of living provisions do not apply to Court of Appeals Judges and Supreme Court Justices. See Appendix A for details.

    When a Post-Retirement Benefit Adjustment is approved, it is granted to retirees and beneficiaries:

    • Who are at least 45 years old (disability retirees have no age limit), and
    • Who have been receiving retirement benefits for at least seven months

    Early Retirement Exception: If retiring under the Early Retirement provision, a Member will be eligible to begin receiving Post-Retirement Benefit Adjustments at age 60 or when they would have obtained 30 years of Creditable Service had the Member continued to work, whichever is earlier.

    Employees who first or again become Members of ERS on or after July 1, 2009 are not entitled to any Post-Retirement Benefit Adjustment after retirement.

    Benefit Payment Details

    Protection of Benefits

    Benefits from ERS are not subject to execution, garnishment, attachment, writ of sequestration, or any other process or claim, except with regard to an IRS levy, court-ordered child support, or court-ordered sanctions due to conviction of certain criminal acts. Benefits are not assignable even with a Domestic Relations Order (DRO).

    Benefit payments are made the last working day of each month. Before the payments can begin, a Member must complete the retirement process and leave State employment.

    Correcting a Benefit Error

    The Board of Trustees of ERS is in charge of all records of the retirement system. If a Member receives more or less than the benefit to which they are entitled due to an error, the error will be corrected upon discovery and the benefit will be adjusted accordingly. With errors, there is a potential for underpayments or overpayments. Underpayments will be made as soon as possible.  For any overpayments, your repayment is required and repayment options will be discussed with the Member.

    Deductions

    ERS retirement benefit is generally not assignable.  This means that only limited deductions may be made from  retirement payment,  such as:

    • Federal income tax 
    • Georgia state income tax 
    • Health insurance premiums 
    • Dental insurance premiums 
    • GTLI premiums (if applicable) 
    • Some Credit Unions

    Taxes

    Employee Contributions made by a Member are contributed to ERS on an after-tax basis, and the portion of the retirement benefits which are attributable to these Employee Contributions is determined on a pro-rated basis using tables found in the Internal Revenue Code to provide a partial tax exemption each calendar year.  

    However, Employee Contributions only provide a small portion of each monthly payment.   The majority of the monthly payment is taxable to the retiree and/or beneficiary(ies).  When the Employee Contributions are exhausted, the total benefit check is taxable.  Each year a 1099-R is issued to every retiree and beneficiary receiving benefits to identify taxable retirement benefits when filing for income taxes.

    Withholding election (forms W-4P for federal and G-4P for Georgia state taxes) are completed at retirement. Retirees can change their tax withholding and direct deposit elections at any time by logging in to their account at the ERSGA website, or by contacting ERSGA.

    Returning to State Employment

    Re-employment after Commencement of Retirement Benefits

    If returning to employment for an Employer, even as an independent contractor, while receiving benefits from ERS, a Member’s benefits will be suspended if working over 1,040 hours during any calendar year.

    For purposes of this Handbook, an Employer is a State department or agency participating in ERS, as well as (in some cases) the Board of Regents. A list of departments and agencies participating in ERS as of July 1, 2018 is provided in Appendix C. There are no restrictions on re-employment with an employer not participating in ERS.

    If retiring under ERS’s Early Retirement provisions, a Member must not return to work with any State department or agency, even as an independent contractor, during the two months following their retirement date. Prior to receipt of Early Retirement benefits, the Member’s Employer must certify that no agreement exists returning to employment with the State after retirement. In other words, there must be a true intent on the Member’s part to stop working for the State at the time of Early Retirement.

    If retiring under any of ERS’s provisions other than Early Retirement, a Member must not return to work with an Employer, even as an independent contractor, during the first month following your retirement date.

    Before you consider returning to work after retirement, we would advise you to discuss the matter with an ERS representative and/or your HR department.

    Re-employment before Receiving a Refund of your Annuity Savings Fund Account

    When a Member terminates employment and leaves their annuity savings fund account with ERS, the Member has the opportunity to retain their membership rights under ERS in the event they decide to return to work for an Employer.

    • If the Member has at least ten years of Creditable Service, they will retain all of your rights as a Member upon returning to work, regardless of how long of you are gone.  
    • If returning to work for an Employer within four years of initial separation from service, the Member will retain all membership rights, regardless of their years of Creditable Service.  
    • If the Member has less than ten years of Creditable Service and return after a four-year break in employment, their previous service is re-established after earning a year of Creditable Service following their most recent hire date; however, they will become a Member of ERS under the plan in place for new Members (currently GSEPS).

    Re-employment after Receiving a Refund of the Annuity Savings Fund Account

    When a Member receives a refund of their annuity savings fund account, they forfeit any Creditable Service attributable to that same period of employment.  

    When returning to work, the Member receives a new ERS membership date that disregards any prior membership under ERS.  Benefits will be based on the benefit structure (Old Plan,  New Plan, and GSEPS) in place for new hires at the time of re-employment.

    The Member may re-establish any prior Creditable Service after completing two additional years of ERS membership and making a lump sum payment to ERS in an amount equal to the refund  originally received, plus 4.25% interest compounded annually from the date of the refund.

    Even if the Member establishes prior Creditable  Service by paying back the refund of the annuity savings fund account, their membership date will not be adjusted back to the original membership date, and benefits will be based on the benefit structure in effect for new hires at the time of re-employment (currently GSEPS).

    If you previously were a member  of TRS and received a refund of your annuity savings fund account under that plan, you can also establish Creditable Service under ERS after being employed by an Employer for two years. 

    Please see the Handbook Section entitled Creditable Service for more information.

    Designating a Beneficiary

    Actively Employed

    All active ERS Members are strongly encouraged to designate one or more beneficiaries to receive the ERS benefit which may be payable at the Member’s death.  Old Plan and New Plan Members should also designate a beneficiary(ies) to receive the Group Term Life Insurance (GTLI) benefit.

    Failure to designate a beneficiary(ies) will result in any applicable death benefits for an active Member being paid to the Member’s estate.  In certain circumstances, the death benefit payable to a living person beneficiary is larger than the death benefit which may be paid to an estate.  Please see the Handbook section titled Death Benefits for more information.

    The Member  will be asked to designate a primary beneficiary and a contingent (also known as a secondary) beneficiary(ies) for both the retirement plan and the GTLI benefit (if applicable).  The Member may designate one or more primary and one or more contingent beneficiaries for each benefit.  If the Member wants their Estate to be your primary beneficiary, they do not need a contingent beneficiary.

    A primary and a contingent beneficiary do not share benefits.  A contingent beneficiary(ies) will only receive a benefit if there is no surviving primary beneficiary(ies) at the time the death benefit is to be paid, or if the primary beneficiary (ies) does not survive the Member by at least 32 days.

    Retirement plan and GTLI (if applicable) beneficiary(ies) may be designated online or by contacting ERSGA directly.  If a GSEPS member, 401(k) plan beneficiary(ies) should also be designated through Peach State Reserves at gabreeze.ga.gov.

    The same beneficiary(ies) do not have to be designated for all benefits (retirement plan, GTLI, and/or 401(k)).  Note that under the 401(k) plan, if married, a Member’s spouse must be designated as the sole primary beneficiary unless the spouse signs a waiver agreeing to a different beneficiary.

    At Retirement

    When retiring, a Member will be asked to choose the form of the benefit they wish to receive and designate the applicable beneficiary(ies) at that time.  Please see the Handbook section titled Optional Forms of Payment for more information.

    Appendix A – Court of Appeals Judges and Supreme Court Justices

    Special Provisions for Court of Appeals Judges and Supreme Court Justices (ACJ)

    Introduction

    This Appendix summarizes the special provisions of the ERS as they relate to Appellate Court Judges and Supreme Court Justices.  This Appendix must be read in conjunction with the ERS Handbook.

    In 1971, special benefits were offered for Supreme Court Justices and Court of Appeals Judges (ACJ) under the Employees’ Retirement System (ERS).  Since 1981, membership is available to those newly assuming office by written election within the first 60 days only.

    Laws governing ACJ provide for lifetime retirement benefits, disability benefits, and death benefits to ACJ Members who meet the eligibility requirements.  Members who have terminated employment may also choose to receive a refund of their annuity savings fund account, regardless of the amount of service they earned.  Employee and Employer Contributions are paid into the retirement fund for the welfare of Members and their beneficiaries. All benefits are paid from this fund. Benefit structures may have changed over time, and any benefit provisions which no longer apply to any active member or apply only to a small population may not be covered in detail in this Appendix. 

    Eligibility

    The following individuals are eligible for the special ACJ provisions:

    • Court of Appeals Judges  
    • Supreme Court Justices

    Eligible Members must elect in writing to participate in these special benefits within 6o days of appointment and must agree to resign their office on or before attaining age 75 or, if later, the last day of the term during which his/her 70th birthday occurs. Failure to resign by this date will result in forfeiture of all benefits under the plan, including member contributions. Also, if a Member elected to become covered for these special benefits after April 1, 1964 they will not be eligible for appointment to any emeritus position.

    If a Member did not elect ACJ benefits in writing within the first 60 days of assuming office, their ERS membership will be under the regular ERS plan provisions and all benefits will be determined under the provisions of that plan.

    Contributions

    The ACJ benefits are funded through Employee and Employer contributions. 

    Employee Contributions 

    A total of 8.5% of a Member’s monthly salary is contributed on a Member’s behalf each payroll period. While all of these contributions are considered Employee Contributions, the Member’s employer actually pays a portion of the contributions. These employer paid contributions are called pick up contributions. 

    In addition, Members joining ERS before July 1, 2009, are covered for Group Term Life Insurance (GTLI)  and pay an additional 0.25% of monthly salary toward the GTLI benefit. Member’s joining ERS on or after July 1, 2009, are not eligible for the GTLI benefit.

    Employee Contributions are made through payroll deductions in the amount of 3.75% of the Member’s Earnable Compensation plus $7, and deposited into the Member’s Annuity Savings Fund Account. For Members joining ERS before July 1, 2009, an additional .25% of Earnable Compensation is deducted and goes towards the GTLI premiums.

    Employer Pick up Contributions are 4.75% less $7 and are deposited into the Member’s annuity savings fund account.   

    The Employee Contributions put into the Member’s annuity savings fund account start earning 4% interest (compounded annually) after being in the account for one year.  Earned interest is posted on June 30th of each year to annuity savings fund accounts belonging to Members who are employed at that time.  Interest is not posted to any account belonging to a Member who has terminated employment. 

    Employer Contributions 

    In addition to the Employee Contributions made on a Member’s behalf, the State also makes additional contributions in order to provide for the Member’s ACJ benefit. The Employer Contribution amount is an actuarially determined amount that is approved by the Board. It is not applied to the Members’ annuity savings fund accounts, and it is not refundable to any Member. 

    Creditable Service

    Other ERS Service
    ACJ Members may have service in ERS from before they elected ACJ benefits. This ERS Service may be converted to ACJ-eligible Service on a two- for-one basis. 

    Benefits Eligibility

    Normal Retirement

    Once reaching Normal Retirement Age, a Member can retire and begin receiving monthly benefits.  Normal Retirement Age is defined as the attainment of age 65 and 10 years of Creditable Service. Retirement must be before their 75th birthday or, if later, the last day of the term in which they turn age 70. If the Member retires after that date no benefits are payable from the plan.

    Terminated Vested Retirement

    If a Member terminates employment after earning 10 years of Creditable Service, but prior to age 65, they will be eligible to start drawing a retirement benefit once you reach age 65.

    Service Retirement

    ACJ retirement benefits are available to Members with 10 or more years of Creditable Service. The benefits are 75% of the Salary of an Appellate Court Judge serving in the office from which the Member retired or terminated. 

    The above benefit is payable monthly for the life of the Member. Upon the death of the Member, 50% of the monthly benefit is payable to the Member’s surviving spouse, if designated. A Member may elect a beneficiary(ies) other than a spouse to receive an actuarially reduced monthly benefit based upon the age of the beneficiary(ies).  The reduced benefit cannot exceed 50% of the Member’s benefit.

    Calculation example

    Montlhy salary of
    current sitting judge
      Benefit Factor   Monthly Benefit
    $15,321.00 x .75 = $11,490.00

    Death Benefits

    The benefits payable to your beneficiary(ies) upon your death are dependent upon your employment / retirement status, age, and Creditable Service at the time of your death. 

    Death before Retirement, Monthly Death Benefit 

    If a Member is actively contributing to ACJ at the time of death, the surviving spouse will be eligible to receive a monthly death benefit payable for life equal to 50% of the amount the Member would have received if they had retired on a Disability retirement.

    If a Member has named a non-spouse beneficiary, the benefit will be an actuarially reduced amount based on the age of the beneficiary. The amount cannot exceed the amount which would have been payable to a spouse beneficiary.  

    Calculation example

    Montlhy salary of
    current sitting judge
      Benefit
    Factor
      Years of
    Service
      Spousal 
    Benefit*
      Monthly
    Benefit
    $15,321.00 x .75 x .80 x .50 = $4,596.00

    *Benefit for a non-spouse will be an actuarial reduction not to exceed the spousal benefit.

    Death before Retirement, Refund of Annuity Savings Fund Account 

    If a Member is actively contributing to ACJ at the time of death, their death benefit will be a lump sum payment of the Member’s Annuity Savings Fund account balance, payable to named beneficiary(ies). If a beneficiary(ies) has not been named, or no living beneficiary(ies) have survived the Member, the lump sum will be payable to the Member’s estate. 

    If a Member isnot actively contributing to ACJ and has less than 10 years of Creditable Service at the time of death, the death benefit will be a lump sum payment of the Member’s annuity savings fund account balance, payable to the named beneficiary(ies). If a beneficiary(ies) has not been named, or no living beneficiary(ies) have survived the Member, the lump sum will be payable to the Member’s estate.

    Death while Receiving Benefits 

    If a Member dies while receiving a monthly benefit, their surviving spouse will receive 50% of their benefit for the beneficiary’s lifetime.  A Member may elect a beneficiary(ies) other than a spouse to receive an actuarially reduced monthly benefit based upon the age of the beneficiary(ies).  The reduced benefit cannot exceed 50% of the Member’s benefit.

    Appendix B – Law Enforcement Special Provisions

    Law Enforcement Service Retirement – Age 55:

    Some enforcement personnel are eligible for retirement at age 55 with at least 10 years of Creditable Service. They can receive the regular service benefit with no age reduction.  

    Eligible contribution groups:  

    Uniform Division of the Department of Public Safety: officer, noncommissioned officer, or trooper

    • Georgia Bureau of Investigation: officer or agent
    • Department of Natural Resources: conservation ranger
    • Department of Revenue:  alcohol and tobacco officer or agent
    • Department of Revenue Special Investigations Unit: officer or agent

    Members who are unsure of their eligibility for the Law Enforcement Service Retirement benefit, should contact their Human Resources department or ERSGA. 

    Retirement

    Eligible Members may retire at age 55 with 10 years of Creditable Service. Upon retirement such member shall service retirement allowance which would have been payable to such member without reduction for Early Retirement.

    Appendix C – Optional Form Factors

    The percentages in the following tables show the proportion of the Maximum Plan Benefit  payable to you when choosing a survivor benefit. To calculate Options 2, 3, 5A & 5B, find the percentage relating to age and your beneficiary’s  age as of your retirement date and multiply  the Maximum Plan Benefit  amount by that factor.  For multiple beneficiaries or Member/beneficiary ages not listed in the table, contact the ERS office.

    Because of certain limitations under the federal Internal Revenue Code, you might not be eligible to elect the 100% Survivor Benefit under Options 2, 4, or 5A if you elect a non-spouse beneficiary who is more than 10 years younger than you.  If this is applicable, you will be notified of the maximum permissible amount which can be allocated to the non-spouse beneficiary.

    Option 2:  100% Survivor Benefit

    The following table shows the percentage of the monthly Maximum Plan Benefit as a result of receiving a monthly benefit in the form of Option 2, effective July 1, 2018.

    Option 2 Factors
    Beneficiary Age Retiring Member’s Age
      60 61 62 63 64 65
    55
    56
    57
    58
    59
    60
    61
    62
    63
    64
    65
    66
    67
    68
    69
    70
    86.74%
    87.21%
    87.68%
    88.16%
    88.65%
    89.14%
    89.63%
    90.12%
    90.60%
    91.09%
    91.57%
    92.04%
    92.51%
    92.96%
    93.41%
    93.85%
    85.62%
    86.10%
    86.60%
    87.10%
    87.61%
    88.13%
    88.65%
    89.17%
    89.69%
    90.21%
    90.72%
    91.23%
    91.74%
    92.23%
    92.71%
    93.19%
    84.43%
    84.93%
    85.45%
    85.98%
    86.52%
    87.06%
    87.61%
    88.16%
    88.71%
    89.26%
    89.81%
    90.36%
    90.90%
    91.43%
    91.96%
    92.47%
    83.17%
    83.69%
    84.23%
    84.78%
    85.34%
    85.91%
    86.49%
    87.07%
    87.66%
    88.24%
    88.83%
    89.41%
    89.99%
    90.57%
    91.13%
    91.68%
    81.84%
    82.38%
    82.94%
    83.51%
    84.09%
    84.69%
    85.29%
    85.91%
    86.52%
    87.14%
    87.76%
    88.38%
    89.01%
    89.62%
    90.23%
    90.83%
    80.44%
    81.00%
    81.57%
    82.16%
    82.77%
    83.39%
    84.02%
    84.66%
    85.31%
    85.96%
    86.62%
    87.28%
    87.94%
    88.60%
    89.25%
    89.89%

    Option 3:  50% Survivor Benefit

    The following table shows the percentage of the monthly Maximum Plan Benefit as a result of receiving a monthly benefit in the form of Option 3, effective July 1, 2018.

    Option 3 Factors
    Beneficiary Age Retiring Member’s Age
      60 61 62 63 64 65
    55
    56
    57
    58
    59
    60
    61
    62
    63
    64
    65
    66
    67
    68
    69
    70
    92.90%
    93.17%
    93.44%
    93.71%
    93.98%
    94.26%
    94.53%
    94.80%
    95.07%
    95.34%
    95.60%
    95.86%
    96.11%
    96.35%
    96.59%
    96.82%
    92.25%
    92.53%
    92.82%
    93.11%
    93.40%
    93.69%
    93.98%
    94.28%
    94.57%
    94.85%
    95.14%
    95.41%
    95.69%
    95.96%
    96.22%
    96.47%
    91.56%
    91.85%
    92.16%
    92.46%
    92.77%
    93.08%
    93.40%
    93.71%
    94.02%
    94.33%
    94.63%
    94.94%
    95.23%
    95.53%
    95.81%
    96.09%
    90.81%
    91.12%
    91.44%
    91.76%
    92.09%
    92.42%
    92.76%
    93.09%
    93.42%
    93.75%
    94.08%
    94.41%
    94.73%
    95.05%
    95.36%
    95.66%
    90.01%
    90.34%
    90.67%
    91.01%
    91.36%
    91.71%
    92.06%
    92.42%
    92.77%
    93.13%
    93.48%
    93.83%
    94.18%
    94.53%
    94.86%
    95.19%
    89.16%
    89.50%
    89.85%
    90.21%
    90.57%
    90.94%
    91.32%
    91.69%
    92.07%
    92.45%
    92.83%
    93.21%
    93.58%
    93.95%
    94.32%
    94.68%

     

    Appendix D

    Departments and Agencies Participating in ERS as of July 1, 2018

    127-001
    127-002
    127-003
    127-004
    127-005
    127-006
    127-007
    127-008
    127-009
    127-010
    127-011
    127-012
    127-013
    127-014
    127-015
    127-016
    127-017
    127-018
    127-019
    127-020
    127-021
    127-022
    127-023
    127-024
    127-025
    127-026
    127-027
    127-028
    127-029
    127-030
    127-031
    127-032
    127-033
    127-034
    127-035
    127-036
    127-037
    127-038
    127-039
    127-040
    127-041
    127-042
    127-043
    127-044
    127-045
    127-046
    127-047
    127-048
    127-049
    127-050
    127-051
    127-052
    127-053
    127-054
    127-055
    127-056
    127-057
    127-058
    127-059
    127-060
    127-061
    127-062
    127-063
    127-064
    127-065
    127-066
    127-067
    127-068
    127-069
    127-070
    127-071
    127-072
    127-073
    127-074
    127-075
    127-076
    127-077
    127-078
    127-079
    127-080
    127-081
    127-082
    127-083
    127-084
    127-085
    127-086
    127-087
    127-088
    127-089
    127-090
    127-091
    127-092
    127-093
    127-094
    127-095
    127-096
    127-097
    127-098
    127-099
    127-100
    127-101
    127-102
    127-103
    127-104
    127-105
    127-106
    127-107
    127-108
    127-109
    127-110
    127-111
    127-112
    127-113
    127-114
    127-115
    127-116
    127-117
    127-118
    127-119
    127-120
    127-121
    127-122
    127-123
    127-124
    127-125
    127-126
    127-127
    127-128
    127-129
    127-130
    127-131
    127-132
    127-133
    127-134
    127-135
    127-136
    127-137
    127-138
    127-139
    127-140
    127-141
    127-142
    127-143
    127-144
    127-145
    127-146
    127-147
    127-148
    127-149
    127-150
    127-151
    127-152
    127-153
    127-154
    127-155
    127-156
    127-157
    127-158
    127-159
    128-001
    128-002
    128-003
    128-004
    128-005
    128-006
    128-007
    128-008
    128-009
    128-010
    128-011
    128-012
    128-013
    128-014
    128-015
    128-016
    128-017
    128-018
    128-019
    128-020
    128-021
    128-022
    128-023
    128-024
    128-025
    128-026
    128-027
    128-028
    128-029
    128-030
    128-031
    128-032
    128-033
    128-034
    128-035
    128-036
    128-037
    128-038
    128-039
    128-040
    128-041
    128-042
    128-043
    128-044
    128-045
    128-046
    128-047
    128-047B
    128-048
    128-049
    128-050
    128-051
    128-052
    128-053
    128-054
    128-055
    128-056
    128-057
    128-058
    128-059
    128-061
    128-062
    128-063
    128-064
    128-065
    128-066
    128-067
    128-068
    128-069
    128-070
    128-071
    128-072
    128-073
    128-074
    128-075
    128-076
    128-077
    128-078
    128-079
    128-080
    128-081
    128-082
    128-083
    128-084
    128-085
    128-086
    128-087
    128-088
    128-089
    128-090
    128-091
    128-092
    128-093
    128-094
    128-095
    128-096
    128-097
    128-098
    128-099
    128-100
    128-101
    128-102
    128-103
    128-104
    128-105
    128-106
    128-107
    128-108
    128-109
    128-110
    128-111
    128-112
    128-113
    128-114
    128-115
    128-116
    128-117
    128-118
    128-119
    128-120
    128-121
    128-122
    128-123
    128-124
    128-125
    128-126
    128-127
    128-128
    128-129
    128-131
    128-132
    128-133
    128-134
    128-135
    128-136
    128-137
    128-138
    128-139
    128-140
    128-141
    128-142
    Appling County DFACS
    Atkinson County DFACS
    Bacon County DFACS
    Baker County DFACS
    Baldwin County DFACS
    Banks County DFACS
    Barrow County DFACS
    Bartow County DFACS
    Ben Hill County DFACS
    Berrien County DFACS
    Bibb County DFACS
    Bleckley County DFACS
    Brantley County DFACS
    Brooks County DFACS
    Bryan County DFACS
    Bulloch County DFACS
    Burke County DFACS
    Butts County DFACS
    Calhoun County DFACS
    Camden County DFACS
    Candler County DFACS
    Carroll County DFACS
    Catoosa County DFACS
    Charlton County DFACS
    Chatham County DFACS
    Chattahoochee County DFACS
    Chattooga County DFACS
    Cherokee County DFACS
    Clarke County DFACS
    Clay County DFACS
    Clayton County DFACS
    Clinch County DFACS
    Cobb County DFACS
    Coffee County DFACS
    Colquitt County DFACS
    Columbia County DFACS
    Cook County DFACS
    Coweta County DFACS
    Crawford County DFACS
    Crisp County DFACS
    Dade County DFACS
    Dawson County DFACS
    Decatur County DFACS
    Dekalb County DFACS
    Dodge County DFACS
    Dooly County DFACS
    Dougherty County DFACS
    Douglas County DFACS
    Early County DFACS
    Echols County DFACS
    Effingham County DFACS
    Elbert County DFACS
    Emanuel County DFACS
    Evans County DFACS
    Fannin County DFACS
    Fayette County DFACS
    Floyd County DFACS
    Forsyth County DFACS
    Franklin County DFACS
    FULTON COUNTY DFACS
    Gilmer County DFACS
    Glascock County DFACS
    Glynn County DFACS
    Gordon County DFACS
    Grady County DFACS
    Greene County DFACS
    Gwinnett County DFACS
    Habersham County DFACS
    Hall County DFACS
    Hancock County DFACS
    Haralson County DFACS
    Harris County DFACS
    Hart County DFACS
    Heard County DFACS
    Henry County DFACS
    Houston County DFACS
    Irwin County DFACS
    Jackson County DFACS
    Jasper County DFACS
    Jeff Davis County DFACS
    Jefferson County DFACS
    Jenkins County DFACS
    Johnson County DFACS
    Jones County DFACS
    Lamar County DFACS
    Lanier County DFACS
    Laurens County DFACS
    Lee County DFACS
    Liberty County DFACS
    Lincoln County DFACS
    Long County DFACS
    Lowndes County DFACS
    Lumpkin County DFACS
    Macon County DFACS
    Madison County DFACS
    Marion County DFACS
    Mcduffie County DFACS
    Mcintosh County DFACS
    Meriwether County DFACS
    Miller County DFACS
    Mitchell County DFACS
    Monroe County DFACS
    Montgomery County DFACS
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