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18 PENSION AND BENEFITS REPORT NEW JERSEY COPS ■ FEBRUARY 2014 Employment after retirement Pat Colligan Well, the “20 & Out” article last month elicited more responses than any article I have ever written for NJ Cops. Thank you for the feedback; many of you wrote some very passionate emails. I’ve already made some progress in getting the issue clarified, and I am more hopeful now than I was last month that it will be resolved favorably. Now that I have done a few retirement seminars around the state, I’ve discovered another issue that needs some clarification: When you go on the MBOS (Member Benefit Online System) to retire, you will quickly get to the “Acknowledgement of Terms & Conditions of Retirement” page. It is basically a contract with the Division. If you don’t agree to the terms, you can’t get to the next page. One of the terms states: “I understand I cannot make any prearrangement to return to employment after retirement in any capacity. Refer to Employment After Retirement for more information.” As if that wasn’t enough, they added another sentence in a highlighted box at the very bottom that reads: “I certify I have made no pre-arrangement to return to employment after retirement in any capacity.” If you click on the “Employment After Retirement” link PFRS TIP OF THE MONTH Need to know what your Federal taxes are going to be in retirement? Follow the link at the bottom of the pensions tab at www.njspba.com or visit: http://apps.opm.gov/tax_calc/withhold_calc/index.cfm provided, you are supposed to be linked to a fact sheet that will answer all of your questions about the subject. The fact sheet is missing, and many of you would like to know where it went. I think the nice people at the Division would like to know where it went, too. The Attorney General pulled those sheets well over a year ago and promised they’d be back in about six months. I’d have to guess that the AG’s Office might be a little busy these days. I’ll go out on another limb and guess that the “Employment After Retirement” Fact Sheet isn’t on the top of anybody’s “to-do” list over there either. So, let’s get back to the Terms & Conditions of retirement. I’m not sure who wrote the terms, but they sure scared the hell out of a lot of people. When you retire, your employer is notified electronically within 24 hours and has to confirm that you did not make pre-arrangement to return to employment. The state seems to be a little nicer to your employer because they clarify that it should be: Returning to the Same Employer. Let’s take a peek at New Jersey Administrative Code 17:117.14 “Retiree reemployment.” (d) In order to demonstrate that there has been a bona fide severance from employment in compliance with Federal law, each member and the member's employer shall certify as part of the application for a retirement benefit that the member has had a bona fide severance from employment with the employer as of a specific date and that there is no pre-arranged agreement for that member to be reemployed by the employer as an employee, a contract employee, a leased employee or an independent contractor. The certification shall be made under penalties of perjury. Basically, the Division is complying with Internal Revenue Code. I’m OK with following the rules, but why the ambiguity? Why are they clear with the employer and make us search for a Fact Sheet t