C.R.S. Section 24-51-408
Matching employer contributions

24‑51‑101
Definitions 24‑51‑201
Public employees’ retirement association - creation 24‑51‑202
Board of trustees - creation 24‑51‑203
Board - composition and election 24‑51‑204
Duties of the board 24‑51‑205
General authority of the board 24‑51‑206
Investments 24‑51‑207
Standard of conduct 24‑51‑208
Allocation of moneys 24‑51‑209
Disbursements 24‑51‑210
Allocation of assets and liabilities 24‑51‑211
Amortization of liabilities 24‑51‑211.5
Notice of possible change in benefits - actuarial necessity 24‑51‑212
Funds not subject to legal process 24‑51‑213
Confidentiality 24‑51‑214
Benefits not offset by workers’ compensation benefits 24‑51‑215
Insurance and banking laws not applicable 24‑51‑216
Legal adviser 24‑51‑217
Termination 24‑51‑218
Unclaimed money 24‑51‑220
Reporting to general assembly - inclusion of climate risk assessment in annual stewardship report 24‑51‑221
Information provided to employer - salary definition 24‑51‑301
Required membership 24‑51‑303
Members of the general assembly 24‑51‑305
District attorneys 24‑51‑305.5
Employees of district attorneys 24‑51‑307
Elected municipal officials 24‑51‑308
City managers and key management staff 24‑51‑309
Affiliation by public entities 24‑51‑310
Persons not eligible for membership 24‑51‑311
Continuation of membership 24‑51‑312
Payment of contributions 24‑51‑313
Termination of affiliation - employer assigned to local government division - requirements 24‑51‑314
Termination of affiliation - rights of benefit recipients and inactive members 24‑51‑315
Termination of affiliation - reserves requirement 24‑51‑316
Inadequate reserves - excess reserves - nonpayment 24‑51‑317
Termination of affiliation - member contributions 24‑51‑318
Purchase of forfeited service credit 24‑51‑319
Retirement plan - creation and use 24‑51‑320
Reaffiliation of a public entity 24‑51‑321
No state liability - political subdivision pension plans 24‑51‑401
Employer and member contributions 24‑51‑402
Unpaid contributions for any member - legislative declaration 24‑51‑403
Contributions assumed and paid by the employer 24‑51‑404
Combining member contributions 24‑51‑405
Refund of the member contribution account 24‑51‑405.5
Direct rollovers 24‑51‑406
Payments from the judicial division 24‑51‑407
Interest 24‑51‑408
Matching employer contributions 24‑51‑408.5
Matching employer contribution on voluntary contributions made by members to tax-deferred retirement programs 24‑51‑409
Refund of erroneous member contribution 24‑51‑410
Anticipation of forfeitures in determining plan cost 24‑51‑411
Amortization equalization disbursement 24‑51‑412
Denver public schools district - contributions and disbursements - legislative declaration 24‑51‑413
Contribution and annual increase amount changes - definitions 24‑51‑414
Direct distribution 24‑51‑415
Defined contribution supplement 24‑51‑501
Earned service credit 24‑51‑502
Purchased service credit 24‑51‑503
Purchase of service credit relating to a refunded member contribution account 24‑51‑504
Purchase of service credit relating to a paid sabbatical leave 24‑51‑505
Purchase of service credit relating to noncovered employment 24‑51‑506
Payments for purchased service credit 24‑51‑507
Uniformed service credit 24‑51‑508
Leave of absence for uniformed service 24‑51‑509
Combining service credit 24‑51‑601
Retirement benefit reserve 24‑51‑602
Service retirement eligibility 24‑51‑603
Benefit formula for service retirement 24‑51‑604
Reduced service retirement eligibility 24‑51‑605
Benefit formula for reduced service retirement 24‑51‑605.5
Benefit calculation for money purchase retirement benefit 24‑51‑606
Vested inactive member rights 24‑51‑606.5
Indexation of benefits for vested inactive members 24‑51‑607
Benefit formula for service retirement or reduced service retirement involving direct payments 24‑51‑609
Service credit exceeding twenty years 24‑51‑610
Division from which a member retires 24‑51‑611
Maximum limit under federal law 24‑51‑612
Required benefit commencement date 24‑51‑615
Distribution of benefits 24‑51‑701
Eligibility to apply for short-term disability program payments and disability retirement 24‑51‑702
Disability programs 24‑51‑703
Disability program design and administration 24‑51‑704
Calculation of disability retirement benefit 24‑51‑705
Ineligibility 24‑51‑706
Disability determination for members of the judicial division 24‑51‑707
Continuation of disability retirement benefits - reduction based on earned income - applications made prior to January 1, 1999 24‑51‑708
Division from which a disabled member retires 24‑51‑801
Benefit options 24‑51‑802
Change in option or cobeneficiary 24‑51‑803
Determination of option 2 or 3 benefits 24‑51‑901
Survivor benefits reserve 24‑51‑902
Modification of named beneficiaries 24‑51‑903
Distribution to named beneficiaries 24‑51‑904
Survivor benefits - eligibility - “member” defined 24‑51‑905
Deceased member who was not eligible for service or reduced service retirement 24‑51‑906
Deceased member who was eligible for service or reduced service retirement 24‑51‑907
Form of survivor benefits and single payments 24‑51‑908
Survivor benefits 24‑51‑909
Surviving spouse’s benefits 24‑51‑910
Option 3 benefits 24‑51‑911
Commencement of survivor benefits or single payment 24‑51‑912
Termination of survivor benefits 24‑51‑913
Payment upon termination of survivor benefits 24‑51‑1001
Types of benefit increases 24‑51‑1002
Annual percentages to be used 24‑51‑1003
Annual increases in the base benefit 24‑51‑1009
Annual increase reserve - creation 24‑51‑1009.5
Annual increase amount changes 24‑51‑1010
Increase in benefits - actuarial assessment required 24‑51‑1101
Employment after service retirement - report - definitions - repeal 24‑51‑1102
Reduction of a service retirement benefit - disclosure of service agreements by employers - definitions 24‑51‑1103
Contributions for a retiree who returns to membership - benefit calculation upon subsequent retirement - survivor benefit rights - disability retirement benefits 24‑51‑1104
Employment after disability retirement 24‑51‑1105
Retirees from the judicial division 24‑51‑1201
Health care trust fund 24‑51‑1202
Health care program - design 24‑51‑1203
Authority to contract and to self-insure 24‑51‑1204
Health care program - eligibility 24‑51‑1205
Enrollment 24‑51‑1206
Premium subsidy 24‑51‑1206.5
Health care trust fund subsidy funding 24‑51‑1206.7
Denver public schools division premium subsidy 24‑51‑1207
Cancellation of enrollment 24‑51‑1208
Long-term care insurance 24‑51‑1301
Plan sponsored group life insurance 24‑51‑1302
Premiums for group life insurance 24‑51‑1303
Life insurance beneficiary 24‑51‑1304
Life insurance for certain retired state employees 24‑51‑1401
Voluntary investment program established and fund created 24‑51‑1402
Contributions to the voluntary investment program 24‑51‑1403
Expenses of the voluntary investment program 24‑51‑1404
Investments of the voluntary investment program 24‑51‑1500.2
Legislative declaration 24‑51‑1501
Defined contribution plan - establishment - creation of fund - definitions 24‑51‑1502
New eligible employees - election - definitions 24‑51‑1503
Defined contribution plan option 24‑51‑1504
Investments 24‑51‑1505
Contributions - vesting - definition 24‑51‑1506
Additional choices within first five years 24‑51‑1506.5
Additional choices for employees who were eligible employees before January 1, 2006 24‑51‑1507
Transfer or rollover into plan 24‑51‑1508
Distribution options 24‑51‑1509
Rights of defined contribution plan members 24‑51‑1510
Report to members 24‑51‑1511
Limitation on actions by eligible employees 24‑51‑1601
Deferred compensation plan and trust fund 24‑51‑1602
Affiliation with the deferred compensation plan 24‑51‑1603
Contributions to the deferred compensation plan 24‑51‑1604
Expenses of the deferred compensation plan 24‑51‑1605
Investments of the deferred compensation plan 24‑51‑1701
Legislative declaration 24‑51‑1702
Definitions 24‑51‑1703
Denver public schools division - consolidation 24‑51‑1704
Service credit 24‑51‑1705
Purchase of service credit relating to a refunded member contribution account and noncovered employment 24‑51‑1706
Accreditation of casual employment and qualifiable leave 24‑51‑1707
Affiliate membership 24‑51‑1708
Unclaimed moneys 24‑51‑1709
Arrearages 24‑51‑1710
Earned service 24‑51‑1711
Contributions - refunds 24‑51‑1712
Application for retirement benefits 24‑51‑1713
Eligibility - retirements without actuarial reduction 24‑51‑1714
Eligibility - retirements requiring actuarial reduction 24‑51‑1715
Benefits 24‑51‑1716
Optional forms of allowance 24‑51‑1717
Option A 24‑51‑1718
Option B 24‑51‑1719
Option C 24‑51‑1720
Option D 24‑51‑1721
Option E 24‑51‑1722
Additional optional forms of allowance beginning December 31, 2004 24‑51‑1723
Option P2 24‑51‑1724
Option P3 24‑51‑1725
Determination of option P2 or P3 benefits 24‑51‑1726
Minimum benefits - contributing members and affiliate members 24‑51‑1726.5
Contributions for a retiree who returns to membership - benefit calculation upon subsequent retirement - survivor benefit rights 24‑51‑1727
Eligibility for deferred members 24‑51‑1728
Accredited service - deferred members 24‑51‑1729
Benefits - deferred members 24‑51‑1730
Deferred member death 24‑51‑1731
Benefits for deferred members determined upon date of termination 24‑51‑1732
Benefit increases - annual retirement allowance adjustment - contributing members - affiliate members - deferred members - survivors (2001 and 2005) 24‑51‑1733
Domestic relations order 24‑51‑1734
Disability retirement 24‑51‑1735
Survivor benefits - refund 24‑51‑1736
Eligibility for survivor benefits 24‑51‑1737
Eligible beneficiaries 24‑51‑1738
Survivors of members who died between 1974 and 1984 24‑51‑1739
Survivors of members who died between 1984 and 1988 24‑51‑1740
Survivors of members who die in 1988 or later 24‑51‑1741
Effective date of survivor benefits 24‑51‑1742
Election by designated beneficiary 24‑51‑1743
When election becomes irrevocable 24‑51‑1744
Fund transfer 24‑51‑1745
Payment in good faith 24‑51‑1746
Waive appointment of guardian 24‑51‑1747
Portability between the Denver public schools division and the other four divisions within the association - definitions 24‑51‑1748
Staff members of the Denver public schools retirement system