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Early Retirement Incentives - All Articles (17)

Can an employee retire at some time other than after the school calendar ends and before the next school calendar begins?

Yes. An employee can notify the board anytime in the school year in which the employee will retire as long as that notification is before April 1 of that same school year. The date of the employee’s retirement can be any day in that same school year after the notification to the board as long as it is no later than the first day of the following school calendar. The notification and the retirement must occur in the same school calendar year.

If the district currently offers an early retirement incentive program to employees, must it now allow employees between the ages of 55 and 65 to participate, if those age groups were not already included in the incentive program?

No. The board has the discretion to determine by policy at what age its program will begin and end. Of course, the board must abide by any federal laws regarding age discrimination, etc.

Must the district replace the retiring employee and must the district realize a savings on the replacement employee in order to pay for the retirement incentives from the Management Fund?

These requirements have been struck from the law. It is no longer necessary for the district to replace the retiring employee or to realize any savings to the district by the employee’s retirement to use the Management Levy.

Does “within the age range” include ages 55 and 65?

Yes. The intent of the legislation was to include individuals between and including those ages of 55 and 65.

Is the district required to provide early retirement incentives to employees who meet the qualifications of the law and want to participate in an incentive program?

No. The law specifically grants to the board the discretion to determine if it will provide an early retirement incentive program.

May the district levy in the Management Fund to pay the retirement incentive for retirees?

The district may include in the Management Fund levy an amount to pay the incentives for individuals who were within the age range of 55 and 65 at retirement.

May the employee take early retirement from one district and go to another to work?

The IPERS regulations would apply to the ability to continue working.

Must the district levy in the Management Fund to pay the early retirement incentives?

No. The law states that the district may levy in the Management Fund to pay the early retirement incentives of those individuals who retire within the age range of 55 and 65 years of age. The district would also be able to pay the incentive from existing unreserved moneys in the Management Fund or the General Fund.

On which date is the age limitation measured?

Age is measured on the actual date of retirement.

The date for certifying the next year's budget is April 15th. Is it too late to use the Management Fund to pay the incentives for employees who notify after July 1 and retire early enough in the fiscal year to receive a payment before June 30?

The district cannot increase the tax levy in the Management Fund after the certification date. However, the district may amend its certified budget to increase expenditure levels. The budget can be amended after the budget year begins on July 1 and until May 31 of the budget year. The May 31st date allows time for a protest hearing and decision by June 30 should the amendment be protested. Districts may amend their budgets after May 31, but if the amendment is protested the amendment is void. It may not be necessary to amend the budget if the total anticipated expenditures in all budgeted funds for that budget control line (instruction, support services, non-instructional programs, or total other expenditures) will not exceed the amount originally certified. The district could also pay for the incentive from the General Fund if the district has sufficient budget authority.

Can the district offer early retirement incentives to employees?

Yes. Iowa Code Section 279.46 gives the district the authority to implement an early retirement incentives program for employees within the age range specified in local board policy.

What if the board’s current policy specifies employees must be between the ages of 59 and 65, but the board wants to change the age range to between the ages of 55 and 65. Can employees apply before the policy is changed?

The employee could preface the request for retirement “pending adoption of a district policy allowing the incentive”. The board, however, must amend its current board policy and have it in effect on or before the employee’s retirement date.

What are the requirements that must be met?

The employee MUST: Be between the years of age specified in local board policy. Notify the board prior to April 1. Retire no later than the start of the following school calendar.

Does the payment of continuation of health or medical insurance coverage conflict with law and Attorney General Opinions determining that health and medical insurance programs may not be expended from the Management Fund?

No. The law specifically allows continuation of health and medical insurance coverage when it is an incentive that is part of the board’s early retirement incentive program adopted in compliance with Section 279.46.

What does “next following school calendar" mean?

It means the individual must retire on or before the first day that teachers are required to be at school pursuant to their contracts.

If an individual retired at less than age 55, may the costs of the incentive be paid from the Management Fund?

No. The incentive costs paid in the year of retirement and all subsequent years for that individual would be paid from the General Fund.

Is the individual required to apply for a retirement allowance under IPERS or a local teacher pension plan?

No. Iowa Code section 279.46 was amended to strike that requirement.