N.H. Admin. Code § Ret 309.01 - Annual Report of Gainful Occupation for Disability Recipients

(a) Pursuant to RSA 100-A:6, III(b)(1), disability recipients shall file with the board of trustees proof of the annual amount of compensation currently earnable and of the current comparable compensation as defined in RSA 100-A:6, III(b)(2). Disability benefits of those recipients earning more than the difference between the disability allowance payable and the current comparable compensation, called "excess earnings", shall be reduced as provided in (f) and (g) below.

(b) Every disability recipient under age 70 who is subject to the gainful occupation provisions of RSA 100-A:6, III (b) shall annually, on or before June 30th, provide the board of trustees with earnings information for the reporting year, in accordance with (c) - (i) below.

(c) The board of trustees shall waive the annual filing requirement in limited cases such as:

(1) Where the disability recipient is confined to a nursing home;

(2) Where the disability recipient is institutionalized;

(3) Where the disability recipient is incarcerated;

(4) Where the recipient has reported no income for the prior 5 years for which he or she was required to file hereunder; or

(5) In any other case where the facts indicate that the recipient has no earnings from gainful occupation.

(d) Earnings information shall be provided on "Form GO-1" (Rev. 2/2018) and shall include wages/salaries, tips, commissions, or other income received from gainful employment or self-employment. Form GO-1 shall be signed by the disability recipient or designee and filed with the board of trustees.

(e) A copy of the disability recipient's Federal income tax return, including applicable Schedules and all related wage statements, IRS Form W-2, shall be appended to "Form GO-1". If the recipient was married and filed a joint income tax return for the reporting year, the spouse's earnings information shall also be provided. The tax return and accompanying schedules shall all be held as confidential information by the board of trustees. An income tax return shall not be required in cases where the recipient has completed and signed a "Form GO-1" indicating that he or she had no income in the year being reported.

(f) If the reported income from gainful occupation results in excess earnings based on the recipient's average final compensation plus inflation as provided in RSA 100-A;6, III(b)(2)(C), the board of trustees shall obtain compensation information, if such has not otherwise already been provided by the recipient, from the recipient's previous employer for the position last held prior to disability retirement and for the position held at the time of disability if different from the position last held. On "Form GO-2" (Rev. 2/2018) the former employer shall provide a signed verification showing the average "earnable compensation", as defined in RSA 100-A:1, XVIII, which was payable during the reporting year to all persons currently employed and occupying the same position as the position(s) formerly held by the disability recipient.

(g) Recipients under age 60 exceeding the limitations of RSA 100-A:6, III(b)(1) shall be required, as necessary, to undergo a medical examination to establish eligibility for continued permanent disability benefits under RSA 100-A:6, I or II if the previous employer has a position vacancy that the recipient could fill in either the position last held prior to disability retirement or the position held at the time of disability. The previous sentence shall not apply to any retiree who has undergone a prior medical examination pursuant to this section and the independent medical examiner recommended that no further examinations are necessary. If a recipient refuses to undergo a medical examination, the board of trustees shall advise the recipient by certified mail that the state annuity and related cost-of-living allowance shall be discontinued unless the recipient demonstrates to the board of trustees that such refusal is predicated on financial hardship, health reasons, or other examples of good cause beyond the control of the recipient. If refusal exists for more than one year without demonstrating good cause, the board of trustees shall permanently revoke all rights to the recipient's state annuity and related cost-of-living allowances.

(h) If the recipient had excess earnings for the reporting year, the recipient's retirement allowance shall be offset by the lesser of the amount of such excess earnings or the recipient's combined state annuity and related cost-of-living allowances, except that no reduction shall be made on account of the first $1,000 of excess earnings. The offset shall be made in equal monthly installments over a 12- month period commencing on the later of January of the second calendar year following the reporting year or, in the event of an appeal pursuant to (i) below, upon a final decision of the board of trustees with respect to such appeal.

(i) If a prior offset or withholding pursuant to (h), or an offset for workers' compensation as provided in RSA 100-A:6, III(c),is in effect such that there is an insufficient amount of the state annuity and related cost-of-living allowances to effect a full offset, the recipient's remaining state annuity and related cost-of-living allowances, if any, shall be offset commencing as provided in the previous sentence and the remaining required offset shall be made commencing upon termination of the prior offset or withholding and shall continue until the full amount of the required offset has been made.

(j) No offset shall be made if the disabled beneficiary demonstrates to the board of trustees that the annual compensation currently earnable in the year in which the offset will occur does not exceed the difference between the beneficiary's retirement allowance and the current comparable compensation.

(k) If a disability recipient fails to submit "Form GO-1", together with other required documents, by June 30th of each calendar year, the entire state annuity and related cost-of-living allowance shall be withheld unless the board of trustees is provided proof by the recipient that the failure was beyond his or her control. Such withholding shall begin no later than December 30^th of such calendar year and shall continue until all pertinent documents have been received.

(l) Prior to the inception of any offset, the board of trustees shall advise the disability recipient by certified mail of its determination. Any disability recipient aggrieved by such a determination may request a hearing pursuant to Ret 200 of the administrative rules of the board of trustees.

Notes

N.H. Admin. Code § Ret 309.01

#1953, eff 2-9-82; ss by #2740, eff 6-11-84; ss by #4364, eff 1-21-88; EXPIRED: 1-21-94

New. #6224, eff 4-16-96; ss by #6354, eff 10-12-96; ss by #7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09

New. #9562, eff 10-14-09

Amended by Volume XXXVIII Number 19, Filed May 10, 2018, Proposed by #12511, Effective 4/11/2018, Expires 10/8/2028. Amended by Volume XXXVIII Number 32, Filed August 9, 2018, Proposed by #12572, Effective 7/12/2018, Expires 7/12/2028. Amended by Volume XXXIX Number 06, Filed February 7, 2019, Proposed by #12707, Effective 1/9/2019, Expires 1/9/2029.