[Rev. 6/29/2024 3:32:20 PM--2023]
CHAPTER 287 - PROGRAMS FOR PUBLIC EMPLOYEES
GENERAL PROVISIONS
NRS 287.005 Inapplicability of certain provisions enacted after January 1, 2011, to certain nonprofit entities.
NRS 287.007 Inapplicability of chapter regarding matters within scope of collective bargaining agreements.
GROUP INSURANCE, PLAN OF BENEFITS AND MEDICAL AND HOSPITAL SERVICES FOR OFFICERS AND EMPLOYEES OF LOCAL GOVERNMENTAL AGENCIES
NRS 287.010 Local governmental agency may adopt system of group insurance; payment of costs of premiums or contributions; provision of group insurance to members of board of trustees of school district and to officers and employees of legal services organization. [Effective through June 30, 2024.]
NRS 287.010 Local governmental agency may adopt system of group insurance; payment of costs of premiums or contributions; provision of group insurance to members of board of trustees of school district and to officers and employees of legal services organization. [Effective July 1, 2024.]
NRS 287.012 Local governmental agency may use list of preferred prescription drugs developed by Department of Health and Human Services and obtain prescription drugs through certain purchasing agreements.
NRS 287.015 Trust fund to provide health and welfare benefits: Establishment; contributions; administration.
NRS 287.017 Trust fund for future retirement benefits of local governmental employees and their spouses and dependents.
NRS 287.020 Local governmental agency may adopt system of medical and hospital service; payment of part of dues for membership; coverage of members of board of trustees of school district.
NRS 287.0205 Reinstatement of insurance by retired public officer or employee or surviving spouse.
NRS 287.021 Option of surviving spouse or child of police officer or firefighter killed in line of duty to accept or continue coverage for group insurance, plan of benefits or medical and hospital service; notification; payment of costs for coverage; duration of eligibility.
NRS 287.023 Option of retired officer or employee or dependent to cancel or continue group insurance, plan of benefits, medical and hospital service or coverage under Public Employees’ Benefits Program; notice of selection of option; payment of costs for coverage.
NRS 287.024 Option of former member of board of trustees of school district to cancel or continue coverage for group insurance, plan of benefits or medical and hospital service; payment of costs for coverage; notice of selection of option.
NRS 287.025 Local governmental agency may contract with Public Employees’ Benefits Program or other local governmental agency or participate as member of nonprofit cooperative association or corporation for group insurance, related medical services or health-related information.
NRS 287.027 Coverage for colorectal cancer screening required to be provided by local governmental agency that provides health insurance through plan of self-insurance.
NRS 287.0271 Coverage for drugs, laboratory testing and certain services related to human immunodeficiency virus required to be provided by local governmental agency that provides health insurance through plan of self-insurance; reimbursement of pharmacist for certain services.
NRS 287.0272 Coverage for human papillomavirus vaccination required to be provided by local governmental agency that provides health insurance through plan of self-insurance.
NRS 287.0273 Coverage for mammograms for certain women required to be provided by local governmental agency that provides health insurance through plan of self-insurance.
NRS 287.0274 Coverage for prostate cancer screening required to be provided by local governmental agency which provides health insurance through plan of self-insurance that provides coverage for prostate cancer screening.
NRS 287.0276 Coverage for screening for and diagnosis and treatment of autism spectrum disorders required to be provided by local governmental agency that provides health insurance through plan of self-insurance.
NRS 287.0278 Coverage for chemotherapy administered orally; duties when such coverage is provided by local governmental agency that provides health insurance through plan of self-insurance.
NRS 287.029 Money for coverage for group insurance for officers and employees of school district provided through self-insurance reserve fund or other self-funded system to be deposited in trust fund or held in trust; limitations on use of such money.
NRS 287.030 Assignment or deduction of wages or salary for group insurance, plan of benefits or medical and hospital services not prohibited.
NRS 287.040 Payments for group insurance, plan of benefits, medical and hospital services, coverage under Public Employees’ Benefits Program or contributions to certain trust funds not compulsory for local governmental agency; assignment of wages or salary for such coverage not compulsory.
GROUP INSURANCE FOR STATE OFFICERS AND EMPLOYEES
General Provisions
NRS 287.0402 Definitions.
NRS 287.0404 “Board” defined.
NRS 287.0405 “Participating local governmental agency” defined.
NRS 287.04052 “Participating public agency” defined.
NRS 287.04054 “Participating state agency” defined.
NRS 287.0406 “Program” defined.
NRS 287.04062 “Program Fund” defined.
NRS 287.04064 “Retirees’ Fund” defined.
Board of the Public Employees’ Benefits Program
NRS 287.041 Creation; composition; qualifications; terms; vacancies; removal.
NRS 287.0415 Quorum; Chair; meetings; closed sessions; posting of transcripts of meetings and closed sessions on website; advisory committees.
NRS 287.042 Compensation; administrative leave from service of State.
NRS 287.0422 Reimbursement of expenses of witnesses.
NRS 287.0424 Executive Officer: Employment; unclassified service; delegation by Board of powers, duties and functions; qualifications; restrictions on other employment and participation in business enterprises and investments; salary.
NRS 287.0425 Executive Officer: Reports.
NRS 287.0426 Staff.
NRS 287.043 Powers and duties.
NRS 287.0433 Power to establish plan of life, accident or health insurance; reinsurance; power to use list of preferred prescription drugs developed by Department of Health and Human Services and obtain prescription drugs through certain purchasing agreements.
NRS 287.04335 Compliance with certain provisions required to provide health insurance through plan of self-insurance. [Effective through June 30, 2024.]
NRS 287.04335 Compliance with certain provisions required to provide health insurance through plan of self-insurance. [Effective July 1, 2024.]
NRS 287.04337 Coverage for mammograms for certain women required to be provided if Board provides health insurance through a plan of self-insurance.
NRS 287.0434 Power to use assets, contract for services and charge and collect certain fees and payments. [Effective through December 31, 2025.]
NRS 287.0434 Power to use assets, contract for services and charge and collect certain fees and payments. [Effective January 1, 2026.]
NRS 287.04345 Procedure for awarding contracts to vendors.
Fund for the Public Employees’ Benefits Program
NRS 287.0435 Creation; investment; disbursements; administration by State Treasurer; checking account for payment of claims.
State Retirees’ Health and Welfare Benefits Fund
NRS 287.0436 Creation; purpose.
NRS 287.04362 Limitation on use; investment and administration; sources; interest and income; no reversion of balance to State General Fund.
NRS 287.04364 Uses; fiduciary duty of Board.
Administration of Program
NRS 287.0438 Records of Program deemed public records; exception.
NRS 287.04385 Action by Program to recover delinquent payments, penalties or late fees; statute of limitations.
NRS 287.0439 Participating public agency required to furnish certain notice and information to Board and make records available for inspection; reimbursement of Program for premiums or contributions if agency fails to notify Program of change in status of employee.
NRS 287.044 Payment of premiums or contributions to Program; coverage of dependents; allocation of money paid to Program; establishment of Active Employee Group Insurance Subsidy Account.
NRS 287.0445 Payment of premiums or contributions for state officer or employee injured in course of employment while member of Program.
NRS 287.045 Persons eligible to participate in Program; receipt of notice of eligibility; automatic enrollment; limited affiliation period.
NRS 287.046 Office of Finance to establish assessment to pay portion of premiums or contributions for participating retirees with state service; amounts assessed to be deposited in Retirees’ Fund; adjustments to portion paid to Program by Retirees’ Fund.
NRS 287.0465 Board subrogated to rights of member; lien upon proceeds of recovery from person liable for illness or injury.
NRS 287.0467 Retention by certain short-term state employees of membership in and dependents’ coverage under Program.
NRS 287.047 Retention by certain retired state officers and employees of membership in and dependents’ coverage under Program.
NRS 287.0475 Reinstatement of insurance by retired public officer or employee or surviving spouse.
NRS 287.0477 Option of surviving spouse or child of police officer, firefighter or volunteer firefighter killed in line of duty to join or continue coverage under Public Employees’ Benefits Program; notification; payment of costs for coverage; duration of eligibility.
NRS 287.0479 Option of large group of state officers and employees to leave Program and obtain group insurance from insurer or employee benefit plan; approval of proposed contracts by Board; disbursement of premiums and contributions; regulations.
NRS 287.048 Membership in or assignment of wages or salary in payment of premiums or contributions for Program not compulsory.
NRS 287.0485 No inherent right to certain benefits.
NRS 287.0487 Participant in Program may seek assistance from Office for Consumer Health Assistance regarding coverage.
NRS 287.049 Costs of premiums or contributions to be budgeted.
PARTICIPATION OF EMPLOYEES OF STATE AND ITS POLITICAL SUBDIVISIONS IN FEDERAL OLD-AGE AND SURVIVORS’ INSURANCE
NRS 287.050 Declaration of legislative policy.
NRS 287.060 “Employee” defined.
NRS 287.070 “Employee tax” defined.
NRS 287.080 “Employment” defined.
NRS 287.090 “Federal Insurance Contributions Act” defined.
NRS 287.100 “Political subdivision” defined.
NRS 287.110 “Secretary” defined.
NRS 287.120 “Social Security Act” defined.
NRS 287.130 “State agency” defined.
NRS 287.140 “Wages” defined.
NRS 287.150 Federal-state agreement: Provisions.
NRS 287.160 Interstate instrumentality: Powers.
NRS 287.170 Contributions by state employees.
NRS 287.180 Plans for coverage of employees of political subdivisions.
NRS 287.190 Exclusion of service of employee eligible for participation in Public Employees’ Retirement System; exception.
NRS 287.200 Social Security Revolving Fund: Creation; sources; administration; disbursements; duties of State Treasurer.
NRS 287.210 Social Security Administration Fund: Creation; sources; disbursements.
NRS 287.220 Regulations of state agency.
NRS 287.230 Studies of state agency.
NRS 287.240 Repeal of chapter 103, Statutes of Nevada 1953; liabilities, obligations and agreements to continue.
PROGRAMS FOR REDUCTION OF TAXABLE INCOME FOR PUBLIC EMPLOYEES
NRS 287.245 Employer may agree with employee to reduce taxable compensation; federal requirements prerequisite for operation of program; powers of Board of the Public Employees’ Benefits Program.
DEFERRED COMPENSATION FOR STATE EMPLOYEES
NRS 287.250 Definitions.
NRS 287.260 “Committee” defined.
NRS 287.270 “Deferred compensation” defined.
NRS 287.275 “Executive Officer” defined.
NRS 287.300 “Investment” defined.
NRS 287.310 “Program” defined.
NRS 287.320 Employer may agree with employee to defer compensation; investment of withheld money; deferred compensation and related property, rights and income held in trust.
NRS 287.325 Committee to Administer Public Employees’ Deferred Compensation Program: Appointment, terms and compensation of members; vacancies.
NRS 287.330 Committee to Administer Public Employees’ Deferred Compensation Program: Duties; powers; exemption from liability for certain decisions relating to investments; delegation of administrative duties; standards for exercising delegated duties.
NRS 287.335 Interest and income earned on money in deferred compensation account.
NRS 287.337 Employment of staff or consultants by Executive Officer.
NRS 287.338 Procedure for awarding contracts to vendors.
NRS 287.340 Deferrals of compensation: Deductions from payroll; limitation on amount deferred.
NRS 287.350 Federal requirements prerequisite for operation of plan; taxation of deferred income by State or political subdivision.
NRS 287.360 Program additional to other retirement, pension and benefit systems.
NRS 287.365 Use of money withdrawn or appropriated from Program; deposit of certain money withdrawn from Program in deferred compensation account.
NRS 287.370 Use of appropriated money in administration of Program.
DEFERRED COMPENSATION FOR EMPLOYEES OF POLITICAL SUBDIVISIONS
NRS 287.381 Definitions.
NRS 287.391 “Committee” defined.
NRS 287.401 “Deferred compensation” defined.
NRS 287.411 “Program” defined.
NRS 287.420 Employer may agree with employee to defer compensation; investment of withheld money.
NRS 287.430 Fund for administration of money and other assets; deferred compensation and related income, property and rights held in trust.
NRS 287.440 Governing body may appoint committee to administer program; powers of committee.
NRS 287.450 Deferrals of compensation: Deductions from payroll; limitation on amount deferred.
NRS 287.460 Federal requirements prerequisite for operation of plan; taxation of deferred income by State or political subdivision.
NRS 287.470 Program additional to other retirement, pension and benefit systems.
NRS 287.480 Use of appropriated money in administration of program.
CONTRACTS FOR PREPAID PROFESSIONAL SERVICES
NRS 287.500 Definitions.
NRS 287.510 Contracts authorized; payment.
NRS 287.520 Duties of employee organization.
NRS 287.530 Employee organization as trustee of money collected; claims.
_________
GENERAL PROVISIONS
NRS 287.005 Inapplicability of certain provisions enacted after January 1, 2011, to certain nonprofit entities. Any provision of this chapter which is enacted after January 1, 2011, and requires coverage for screening, diagnosis or treatment of any specific medical condition, or specifies or limits exclusions, limitations or eligibility requirements therefor, shall be deemed not to apply to any nonprofit entity that qualifies under Section 501(c) of the Internal Revenue Code of 1986, 26 U.S.C. § 501(c), as amended.
(Added to NRS by 2011, 2537)
NRS 287.007 Inapplicability of chapter regarding matters within scope of collective bargaining agreements. To the extent that they are inconsistent or otherwise in conflict, the provisions of this chapter do not apply to any terms and conditions of employment that are properly within the scope of and subject to the provisions of a collective bargaining agreement or supplemental bargaining agreement that is enforceable pursuant to the provisions of NRS 288.400 to 288.630, inclusive.
(Added to NRS by 2019, 3728)
GROUP INSURANCE, PLAN OF BENEFITS AND MEDICAL AND HOSPITAL SERVICES FOR OFFICERS AND EMPLOYEES OF LOCAL GOVERNMENTAL AGENCIES
NRS 287.010 Local governmental agency may adopt system of group insurance; payment of costs of premiums or contributions; provision of group insurance to members of board of trustees of school district and to officers and employees of legal services organization. [Effective through June 30, 2024.]
1. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada may:
(a) Adopt and carry into effect a system of group life, accident or health insurance, or any combination thereof, for the benefit of its officers and employees, and the dependents of officers and employees who elect to accept the insurance and who, where necessary, have authorized the governing body to make deductions from their compensation for the payment of premiums on the insurance.
(b) Purchase group policies of life, accident or health insurance, or any combination thereof, for the benefit of such officers and employees, and the dependents of such officers and employees, as have authorized the purchase, from insurance companies authorized to transact the business of such insurance in the State of Nevada, and, where necessary, deduct from the compensation of officers and employees the premiums upon insurance and pay the deductions upon the premiums.
(c) Provide group life, accident or health coverage through a self-insurance reserve fund and, where necessary, deduct contributions to the maintenance of the fund from the compensation of officers and employees and pay the deductions into the fund. The money accumulated for this purpose through deductions from the compensation of officers and employees and contributions of the governing body must be maintained as an internal service fund as defined by NRS 354.543. The money must be deposited in a state or national bank or credit union authorized to transact business in the State of Nevada. Any independent administrator of a fund created under this section is subject to the licensing requirements of chapter 683A of NRS, and must be a resident of this State. Any contract with an independent administrator must be approved by the Commissioner of Insurance as to the reasonableness of administrative charges in relation to contributions collected and benefits provided. The provisions of NRS 686A.135, 687B.352, 687B.408, 687B.692, 687B.723, 687B.725, 687B.805, 689B.030 to 689B.031, inclusive, 689B.0313 to 689B.0317, inclusive, paragraphs (b) and (c) of subsection 1 of NRS 689B.0319, subsections 2, 4, 6 and 7 of NRS 689B.0319, 689B.033 to 689B.0369, inclusive, 689B.0375 to 689B.050, inclusive, 689B.0675, 689B.265, 689B.287 and 689B.500 apply to coverage provided pursuant to this paragraph, except that the provisions of NRS 689B.0378, 689B.03785 and 689B.500 only apply to coverage for active officers and employees of the governing body, or the dependents of such officers and employees.
(d) Defray part or all of the cost of maintenance of a self-insurance fund or of the premiums upon insurance. The money for contributions must be budgeted for in accordance with the laws governing the county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada.
2. If a school district offers group insurance to its officers and employees pursuant to this section, members of the board of trustees of the school district must not be excluded from participating in the group insurance. If the amount of the deductions from compensation required to pay for the group insurance exceeds the compensation to which a trustee is entitled, the difference must be paid by the trustee.
3. In any county in which a legal services organization exists, the governing body of the county, or of any school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada in the county, may enter into a contract with the legal services organization pursuant to which the officers and employees of the legal services organization, and the dependents of those officers and employees, are eligible for any life, accident or health insurance provided pursuant to this section to the officers and employees, and the dependents of the officers and employees, of the county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency.
4. If a contract is entered into pursuant to subsection 3, the officers and employees of the legal services organization:
(a) Shall be deemed, solely for the purposes of this section, to be officers and employees of the county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency with which the legal services organization has contracted; and
(b) Must be required by the contract to pay the premiums or contributions for all insurance which they elect to accept or of which they authorize the purchase.
5. A contract that is entered into pursuant to subsection 3:
(a) Must be submitted to the Commissioner of Insurance for approval not less than 30 days before the date on which the contract is to become effective.
(b) Does not become effective unless approved by the Commissioner.
(c) Shall be deemed to be approved if not disapproved by the Commissioner within 30 days after its submission.
6. As used in this section, “legal services organization” means an organization that operates a program for legal aid and receives money pursuant to NRS 19.031.
[1:27:1947; 1943 NCL § 3655.05]—(NRS A 1960, 76; 1963, 214; 1969, 888; 1977, 389; 1979, 973; 1981, 1770; 1983, 616; 1985, 1449; 1989, 1274; 1991, 451; 1995, 1011; 1999, 1467, 2005, 3106; 2001, 141, 144, 1925; 2003, 115, 3260, 3372, 3535; 2005, 2347; 2007, 908; 2009, 1825; 2013, 3655; 2015, 211, 628, 2130; 2017, 1802, 3928; 2019, 315, 2165; 2021, 774, 830, 881, 903, 1168, 2575, 2675, 3203, 3529; 2023, 861, 1358, 1790, 2050, 2208, 2266, 2363, 3495)
NRS 287.010 Local governmental agency may adopt system of group insurance; payment of costs of premiums or contributions; provision of group insurance to members of board of trustees of school district and to officers and employees of legal services organization. [Effective July 1, 2024.]
1. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada may:
(a) Adopt and carry into effect a system of group life, accident or health insurance, or any combination thereof, for the benefit of its officers and employees, and the dependents of officers and employees who elect to accept the insurance and who, where necessary, have authorized the governing body to make deductions from their compensation for the payment of premiums on the insurance.
(b) Purchase group policies of life, accident or health insurance, or any combination thereof, for the benefit of such officers and employees, and the dependents of such officers and employees, as have authorized the purchase, from insurance companies authorized to transact the business of such insurance in the State of Nevada, and, where necessary, deduct from the compensation of officers and employees the premiums upon insurance and pay the deductions upon the premiums.
(c) Provide group life, accident or health coverage through a self-insurance reserve fund and, where necessary, deduct contributions to the maintenance of the fund from the compensation of officers and employees and pay the deductions into the fund. The money accumulated for this purpose through deductions from the compensation of officers and employees and contributions of the governing body must be maintained as an internal service fund as defined by NRS 354.543. The money must be deposited in a state or national bank or credit union authorized to transact business in the State of Nevada. Any independent administrator of a fund created under this section is subject to the licensing requirements of chapter 683A of NRS, and must be a resident of this State. Any contract with an independent administrator must be approved by the Commissioner of Insurance as to the reasonableness of administrative charges in relation to contributions collected and benefits provided. The provisions of NRS 439.581 to 439.597, inclusive, 686A.135, 687B.352, 687B.408, 687B.692, 687B.723, 687B.725, 687B.805, 689B.030 to 689B.0317, inclusive, paragraphs (b) and (c) of subsection 1 of NRS 689B.0319, subsections 2, 4, 6 and 7 of NRS 689B.0319, 689B.033 to 689B.0369, inclusive, 689B.0375 to 689B.050, inclusive, 689B.0675, 689B.265, 689B.287 and 689B.500 apply to coverage provided pursuant to this paragraph, except that the provisions of NRS 689B.0378, 689B.03785 and 689B.500 only apply to coverage for active officers and employees of the governing body, or the dependents of such officers and employees.
(d) Defray part or all of the cost of maintenance of a self-insurance fund or of the premiums upon insurance. The money for contributions must be budgeted for in accordance with the laws governing the county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada.
2. If a school district offers group insurance to its officers and employees pursuant to this section, members of the board of trustees of the school district must not be excluded from participating in the group insurance. If the amount of the deductions from compensation required to pay for the group insurance exceeds the compensation to which a trustee is entitled, the difference must be paid by the trustee.
3. In any county in which a legal services organization exists, the governing body of the county, or of any school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada in the county, may enter into a contract with the legal services organization pursuant to which the officers and employees of the legal services organization, and the dependents of those officers and employees, are eligible for any life, accident or health insurance provided pursuant to this section to the officers and employees, and the dependents of the officers and employees, of the county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency.
4. If a contract is entered into pursuant to subsection 3, the officers and employees of the legal services organization:
(a) Shall be deemed, solely for the purposes of this section, to be officers and employees of the county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency with which the legal services organization has contracted; and
(b) Must be required by the contract to pay the premiums or contributions for all insurance which they elect to accept or of which they authorize the purchase.
5. A contract that is entered into pursuant to subsection 3:
(a) Must be submitted to the Commissioner of Insurance for approval not less than 30 days before the date on which the contract is to become effective.
(b) Does not become effective unless approved by the Commissioner.
(c) Shall be deemed to be approved if not disapproved by the Commissioner within 30 days after its submission.
6. As used in this section, “legal services organization” means an organization that operates a program for legal aid and receives money pursuant to NRS 19.031.
[1:27:1947; 1943 NCL § 3655.05]—(NRS A 1960, 76; 1963, 214; 1969, 888; 1977, 389; 1979, 973; 1981, 1770; 1983, 616; 1985, 1449; 1989, 1274; 1991, 451; 1995, 1011; 1999, 1467, 2005, 3106; 2001, 141, 144, 1925; 2003, 115, 3260, 3372, 3535; 2005, 2347; 2007, 908; 2009, 1825; 2013, 3655; 2015, 211, 628, 2130; 2017, 1802, 3928; 2019, 315, 2165; 2021, 774, 830, 881, 903, 1168, 2575, 2675, 3203, 3529; 2023, 861, 1358, 1790, 1851, 2050, 2208, 2266, 2363, 3495, effective July 1, 2024)
NRS 287.012 Local governmental agency may use list of preferred prescription drugs developed by Department of Health and Human Services and obtain prescription drugs through certain purchasing agreements. A governing body of a county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides coverage of prescription drugs pursuant to NRS 287.010 or any issuer of a policy of health insurance purchased pursuant to NRS 287.010 may use the list of preferred prescription drugs developed by the Department of Health and Human Services pursuant to subsection 1 of NRS 422.4025 as its formulary and obtain prescription drugs through the purchasing agreements negotiated by the Department pursuant to that section by notifying the Department in the form prescribed by the Department.
(Added to NRS by 2019, 4026)
NRS 287.015 Trust fund to provide health and welfare benefits: Establishment; contributions; administration.
1. A local government employer and any employee organization that is recognized by the employer pursuant to chapter 288 of NRS may, by written agreement between themselves or with other local government employers and employee organizations, establish a trust fund to provide health and welfare benefits to active and retired employees of the participating employers and the dependents of those employees.
2. All contributions made to a trust fund established pursuant to this section must be held in trust and used:
(a) To provide, from principal or income, or both, for the benefit of the participating employees and their dependents, medical, hospital, dental, vision, death, disability or accident benefits, or any combination thereof, and any other benefit appropriate for an entity that qualifies as a voluntary employees’ beneficiary association under Section 501(c)(9) of the Internal Revenue Code of 1986, 26 U.S.C. § 501(c)(9), as amended; and
(b) To pay any reasonable administrative expenses incident to the provision of these benefits and the administration of the trust.
3. The basis on which contributions are to be made to the trust must be specified in a collective bargaining agreement between each participating local government employer and employee organization or in a written participation agreement between the employer and employee organization, jointly, and the trust.
4. The trust must be administered by a board of trustees on which participating local government employers and employee organizations are equally represented. The agreement that establishes the trust must:
(a) Set forth the powers and duties of the board of trustees, which must not be inconsistent with the provisions of this section;
(b) Establish a procedure for resolving expeditiously any deadlock that arises among the members of the board of trustees; and
(c) Provide for an audit of the trust, at least annually, the results of which must be reported to each participating employer and employee organization.
5. The provisions of paragraphs (b) and (c) of subsection 2 of NRS 287.029 apply to a trust fund established pursuant to this section by the governing body of a school district.
6. The provisions of NRS 287.0278 do not apply to a trust fund established pursuant to this section before October 1, 2013.
7. As used in this section:
(a) “Employee organization” has the meaning ascribed to it in NRS 288.040.
(b) “Local government employer” has the meaning ascribed to it in NRS 288.060.
(Added to NRS by 2003, 2737; A 2003, 20th Special Session, 257; 2013, 2002)
NRS 287.017 Trust fund for future retirement benefits of local governmental employees and their spouses and dependents.
1. Notwithstanding any other provision of law, the governing body of any local government which provides retirement benefits to retired employees of that local government and the spouses and dependents of those employees may, in addition to any other power granted by law, establish a trust fund for that purpose in accordance with the provisions of this section.
2. If the governing body of a local government establishes a trust fund pursuant to this section:
(a) That local government may, within the limitations of its budget, make contributions to the trust fund in such an amount as it determines, in accordance with generally accepted accounting principles, to be appropriate to provide, in whole or in part, the funding necessary for any future retirement benefits to which the retired employees of that local government and the spouses and dependents of those employees may be entitled pursuant to the benefits plan of that local government.
(b) All contributions to the trust fund, and any interest and income earned on the money in the trust fund, must be held in trust and used only to:
(1) Provide, for the benefit of retired employees of that local government and the spouses and dependents of those employees, retirement benefits in accordance with the benefits plan of that local government; and
(2) Pay any reasonable administrative expenses incident to the provision of those benefits and the administration of the trust.
(c) All contributions to the trust fund are irrevocable and become the property of the beneficiaries of the trust.
(d) The assets of the trust fund are not subject to the claims of any creditors of:
(1) That local government;
(2) The administrator of the benefits plan of that local government; or
(3) The beneficiaries of the trust.
(e) The trust fund must be administered by a board of trustees appointed by the governing body of that local government to act in a fiduciary capacity for the beneficiaries of the trust. The board of trustees shall be deemed to be a governmental entity for the purposes of chapter 239 of NRS and a public body for the purposes of chapter 241 of NRS, and the members of the board of trustees shall be deemed to be public officers for the purposes of chapter 281A of NRS. Neither the trust nor the board of trustees shall be deemed to be a local government for the purposes of chapter 350 or 354 of NRS, and except as otherwise provided in this section and NRS 355.220, no statutory limitation on the investment of public money shall be deemed to apply to the trust. The governing body:
(1) Must require the board of trustees to administer the trust in accordance with generally accepted accounting principles and actuarial studies applicable to the future provision of retirement benefits to retired employees and the spouses and dependents of those employees; and
(2) May authorize the board of trustees to employ such staff and contract for the provision of such management, investment and other services, including, without limitation, the services of accountants, actuaries, attorneys and investment managers, as are necessary for the administration of the trust fund.
(f) The constituent documents that establish the trust must:
(1) Set forth the powers and duties of the board of trustees, which may include any powers and duties that may be exercised by a nonprofit corporation under the laws of this State, but which must not include the power to borrow money or be inconsistent with the provisions of this section;
(2) Establish a procedure for resolving expeditiously any deadlock that arises among the members of the board of trustees; and
(3) Provide for an audit of the trust by an independent certified public accountant at least annually, the results of which must be reported to the governing body of that local government.
(g) Subject to the provisions of paragraph (h) and except as otherwise provided in paragraph (i), the assets of the trust fund or any portion of those assets may, as directed by the board of trustees appointed pursuant to paragraph (e):
(1) Be deposited in or withdrawn from the Retirement Benefits Investment Fund established pursuant to NRS 355.220;
(2) Be invested in any investment which is authorized for a local government pursuant to NRS 355.170; or
(3) Be invested in any stocks or other equity securities or bonds or other debt securities which:
(I) Are traded on a public securities market;
(II) Are approved by the Committee on Local Government Finance or included in any category of stocks or other equity securities or bonds or other debt securities which is approved by the Committee on Local Government Finance; and
(III) Persons of prudence, discretion and intelligence acquire or retain for their own account,
Ê except that in no case may the assets of the trust fund include more than 5 percent of the equity or debt of any single business entity and in no case may more than 5 percent of the assets of the trust fund be invested in the equity or debt of any single business entity.
(h) The assets of the trust fund may be pooled for the purposes of investment with the assets of any trust funds established by any other local governments pursuant to this section only if each participating local government’s proportionate share of the pool of assets:
(1) Is accounted for separately;
(2) Is used to provide retirement benefits solely to the retired employees of that local government and the spouses and dependents of those employees; and
(3) Is not subject to any liabilities of any other local governments.
(i) The board of trustees appointed pursuant to paragraph (e) shall not deposit any of the assets of the trust fund in the Retirement Benefits Investment Fund established pursuant to NRS 355.220 unless the board obtains an opinion from the legal counsel for that local government that the investment of those assets in accordance with NRS 355.220 will not violate the provisions of Section 10 of Article 8 of the Constitution of the State of Nevada.
3. The Committee on Local Government Finance may, in the manner prescribed for state agencies in chapter 233B of NRS, adopt such regulations as it determines to be appropriate for the administration and interpretation of the provisions of this section.
4. As used in this section:
(a) “Benefits plan” means a plan established by a local government or required by law for the provision of retirement benefits to retired employees of a local government and the spouses and dependents of those employees.
(b) “Local government” has the meaning ascribed to it in NRS 354.474.
(c) “Retirement benefits” means any retirement benefits other than a pension and includes, without limitation, life, accident or health insurance, or any combination of such benefits.
(Added to NRS by 2007, 900)
NRS 287.020 Local governmental agency may adopt system of medical and hospital service; payment of part of dues for membership; coverage of members of board of trustees of school district.
1. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada may adopt and carry into effect a system of medical or hospital service, or a combination thereof, through nonprofit membership corporations defraying the cost of medical service or hospital care, or both, open to participation by all licentiates of the particular class, whether doctors of medicine, doctors of osteopathy, doctors of naprapathy or doctors of chiropractic, offering services through such a nonprofit membership corporation, for the benefit of such of their officers and employees, and the dependents of such officers and employees, as may elect to accept membership in such nonprofit corporation and who have authorized the governing body to make deductions from their compensation for the payment of membership dues.
2. A part, not to exceed 50 percent, of the cost of such membership dues may be defrayed by such governing body by contribution. The money for such contributions must be budgeted for in accordance with the laws governing such county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada.
3. The power conferred in this section, with respect to the rendition of medical or hospital service, or a combination thereof, is coextensive with the power conferred in NRS 287.010 with respect to insurance companies.
4. If a school district offers coverage for medical service or hospital care, or both, to its officers and employees pursuant to this section, members of the board of trustees of the school district must not be excluded from participating in the coverage. If the amount of the deductions from compensation required to pay for the coverage exceeds the compensation to which a trustee is entitled, the difference must be paid by the trustee.
[2:27:1947; 1943 NCL § 3655.06]—(NRS A 1960, 76; 1963, 215; 1995, 1012; 2003, 3260; 2023, 1699)
NRS 287.0205 Reinstatement of insurance by retired public officer or employee or surviving spouse.
1. A public officer or employee of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada who has retired pursuant to NRS 1A.350 or 1A.480, or 286.510 or 286.620, or is enrolled in a retirement program provided pursuant to NRS 286.802, or the surviving spouse of such a retired public officer or employee who is deceased, may, except as otherwise provided in NRS 287.0475, in any even-numbered year, reinstate any insurance, except life insurance, that, at the time of reinstatement, is provided by the last public employer of the retired public officer or employee to the active officers and employees and their dependents of that public employer:
(a) Pursuant to NRS 287.010, 287.015, 287.020 or paragraph (b), (c) or (d) of subsection 1 of NRS 287.025; or
(b) Under the Public Employees’ Benefits Program, if the last public employer of the retired officer or employee participates in the Public Employees’ Benefits Program pursuant to paragraph (a) of subsection 1 of NRS 287.025.
2. Reinstatement pursuant to paragraph (a) of subsection 1 must be requested by:
(a) Giving written notice of the intent of the public officer or employee or surviving spouse to reinstate the insurance to the last public employer of the public officer or employee not later than January 31 of an even-numbered year;
(b) Accepting the public employer’s current program or plan of insurance and any subsequent changes thereto; and
(c) Except as otherwise provided in paragraph (b) of subsection 4 of NRS 287.023, paying any portion of the premiums or contributions of the public employer’s program or plan of insurance, in the manner set forth in NRS 1A.470 or 286.615, which is due from the date of reinstatement and not paid by the public employer.
Ê The last public employer shall give the insurer notice of the reinstatement not later than March 31 of the year in which the public officer or employee or surviving spouse gives notice of the intent to reinstate the insurance.
3. Reinstatement pursuant to paragraph (b) of subsection 1 must be requested pursuant to NRS 287.0475.
4. If a plan provides coverage only to retired public officers and employees and dependents thereof, reinstatement of insurance pursuant to subsection 1 may exclude claims for expenses related to any condition for which medical advice, treatment or consultation was rendered within 12 months before the reinstatement.
5. The last public employer of a retired officer or employee who reinstates insurance, except life insurance, which was provided to the retired officer or employee and the retired officer’s or employee’s dependents at the time of retirement pursuant to NRS 287.010, 287.015, 287.020 or paragraph (b), (c) or (d) of subsection 1 of NRS 287.025 shall, for the purpose of establishing actuarial data to determine rates and coverage for such persons, commingle the claims experience of such persons with the claims experience of active and retired officers and employees and their dependents who participate in that group insurance, plan of benefits or medical and hospital service.
(Added to NRS by 2009, 1580, 2354; A 2011, 535, 2735, 2736; 2019, 316, 318)
NRS 287.021 Option of surviving spouse or child of police officer or firefighter killed in line of duty to accept or continue coverage for group insurance, plan of benefits or medical and hospital service; notification; payment of costs for coverage; duration of eligibility.
1. Except as otherwise provided in subsection 3, the surviving spouse and any surviving child of a police officer or firefighter who was:
(a) Employed by a local governmental agency that had established group insurance, a plan of benefits or medical and hospital service pursuant to NRS 287.010, 287.015, 287.020 or paragraph (b), (c) or (d) of subsection 1 of NRS 287.025; and
(b) Killed in the line of duty,
Ê may elect to accept or continue coverage under that group insurance, plan or medical and hospital service if the police officer or firefighter was a participant or would have been eligible to participate in the group insurance, plan or medical and hospital service on the date of the death of the police officer or firefighter. If the surviving spouse or child elects to accept coverage under the group insurance, plan or medical and hospital service in which the police officer or firefighter would have been eligible to participate or to discontinue coverage under the group insurance, plan or medical and hospital service in which the police officer or firefighter was a participant, the spouse, child or legal guardian of the child must notify in writing the local governmental agency that employed the police officer or firefighter within 60 days after the date of death of the police officer or firefighter.
2. Except as otherwise provided in NRS 287.023, the local governmental agency that employed the police officer or firefighter shall pay the entire cost of the premiums or contributions for the group insurance, plan of benefits or medical and hospital service for the surviving spouse or child who meets the requirements set forth in subsection 1.
3. A surviving spouse is eligible to receive coverage pursuant to this section for the duration of the life of the surviving spouse. A surviving child is eligible to receive coverage pursuant to this section until the child reaches the age at which the child would not otherwise be eligible to receive coverage under the group insurance, plan of benefits or medical and hospital service.
4. As used in this section “police officer” has the meaning ascribed to it in NRS 617.135.
(Added to NRS by 1999, 2607; A 2003, 1613, 2737, 3261; 2005, 323; 2011, 2737)
NRS 287.023 Option of retired officer or employee or dependent to cancel or continue group insurance, plan of benefits, medical and hospital service or coverage under Public Employees’ Benefits Program; notice of selection of option; payment of costs for coverage.
1. Whenever an officer or employee of the governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada retires under the conditions set forth in NRS 1A.350 or 1A.480, or 286.510 or 286.620 and, during the period in which the person served as an officer or employee, was eligible to be covered or had dependents who were eligible to be covered by any group insurance, plan of benefits or medical and hospital service established pursuant to NRS 287.010, 287.015, 287.020 or paragraph (b), (c) or (d) of subsection 1 of NRS 287.025 or under the Public Employees’ Benefits Program pursuant to paragraph (a) of subsection 1 of NRS 287.025, the officer or employee has the option upon retirement to cancel or continue any such coverage to the extent that such coverage is not provided to the officer or employee or a dependent by the Health Insurance for the Aged Act, 42 U.S.C. §§ 1395 et seq.
2. A retired person who continues coverage under the Public Employees’ Benefits Program shall assume the portion of the premium or contribution costs for the coverage which the governing body or the State does not pay on behalf of retired officers or employees. A dependent of such a retired person has the option, which may be exercised to the same extent and in the same manner as the retired person, to cancel or continue coverage in effect on the date the retired person dies. The dependent is not required to continue to receive retirement payments from the Public Employees’ Retirement System to continue coverage.
3. Notice of the selection of the option must be given in writing to the last public employer of the officer or employee within 60 days after the date of retirement or death, as the case may be. If no notice is given by that date, the retired officer or employee and any dependents shall be deemed to have selected the option to cancel the coverage for the group insurance, plan of benefits or medical and hospital service established pursuant to NRS 287.010, 287.015, 287.020 or paragraph (b), (c) or (d) of subsection 1 of NRS 287.025 or coverage under the Public Employees’ Benefits Program pursuant to paragraph (a) of subsection 1 of NRS 287.025.
4. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of this State:
(a) May pay the cost, or any part of the cost, of coverage established pursuant to NRS 287.010, 287.015 or 287.020 or paragraph (b), (c) or (d) of subsection 1 of NRS 287.025 for persons who continue that coverage pursuant to subsection 1, but it must not pay a greater portion than it does for its current officers and employees.
(b) Shall, for each retired person covered under the Public Employees’ Benefits Program, pay the portion of the total cost of coverage for the retired person under the Program that is equal to the difference between the total cost of coverage for the retired person and the amount of the premium paid by a similarly situated retired person with state service who participates in the Program for coverage under the Program.
5. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of this State shall, for the purpose of establishing actuarial data to determine rates and coverage for persons who continue coverage for group insurance, a plan of benefits or medical and hospital service with the governing body pursuant to subsection 1, commingle the claims experience of those persons with the claims experience of active officers and employees and their dependents who participate in the group insurance, a plan of benefits or medical and hospital service.
(Added to NRS by 1967, 974; A 1979, 325, 1074; 1981, 246; 1985, 40; 1987, 504; 1993, 875; 1995, 1957; 1999, 3025; 2001, 951; 2001 Special Session, 95; 2003, 2738, 3250, 3262; 2007, 2869, 2870, 3143; 2009, 1582, 2355; 2011, 2737; 2017, 3652)
NRS 287.024 Option of former member of board of trustees of school district to cancel or continue coverage for group insurance, plan of benefits or medical and hospital service; payment of costs for coverage; notice of selection of option.
1. If a member of the board of trustees of a school district who has served at least one full term of office does not seek reelection or is defeated for reelection and, upon the expiration of the board member’s term of office, was covered or had the board member’s dependents covered by any group insurance, plan of benefits or medical and hospital service established pursuant to NRS 287.010, 287.015, 287.020 or paragraph (b), (c) or (d) of subsection 1 of NRS 287.025, the board member has the option upon the expiration of the board member’s term of office to cancel or continue any such coverage to the extent that coverage is not provided to the board member or a dependent by the Health Insurance for the Aged Act, 42 U.S.C. §§ 1395 et seq. A board member who continues coverage pursuant to this section shall assume all costs for the continued coverage. A dependent of such a board member has the option, which may be exercised to the same extent and in the same manner as the board member, to cancel or continue coverage in effect on the date the board member dies.
2. Notice of the selection of the option must be given in writing to the board of trustees of the school district within 30 days after the expiration of the board member’s term of office or the date of the board member’s death, as the case may be. If no notice is given by that date, the board member and any dependents shall be deemed to have selected the option to cancel the coverage.
(Added to NRS by 1995, 1011; A 2003, 2739, 3263)
NRS 287.025 Local governmental agency may contract with Public Employees’ Benefits Program or other local governmental agency or participate as member of nonprofit cooperative association or corporation for group insurance, related medical services or health-related information.
1. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada may, in addition to the other powers granted in NRS 287.010, 287.015 and 287.020:
(a) Negotiate and contract with the Board of the Public Employees’ Benefits Program to secure exclusive group insurance for all of its officers and employees and their dependents, except as otherwise provided in sub-subparagraph (III) of subparagraph (2) of paragraph (h) of subsection 2 of NRS 287.043, by participation in the Public Employees’ Benefits Program.
(b) Negotiate and contract with another county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada to secure group insurance for its officers and employees and their dependents by participation in any group insurance plan established or to be established by the other local governmental agency.
(c) To secure group health, life or workers’ compensation insurance for its officers and employees and their dependents, participate as a member of a nonprofit cooperative association or nonprofit corporation that has been established in this State to secure such insurance for its members from an insurer licensed pursuant to the provisions of title 57 of NRS.
(d) In addition to the provisions of paragraph (c), participate as a member of a nonprofit cooperative association or nonprofit corporation that has been established in this State to:
(1) Facilitate contractual arrangements for the provision of medical services to its members’ officers and employees and their dependents and for related administrative services.
(2) Procure health-related information and disseminate that information to its members’ officers and employees and their dependents.
2. Each contract negotiated pursuant to paragraph (a) or (b) of subsection 1:
(a) Must be submitted to the Commissioner of Insurance for approval not less than 30 days before the date on which the contract is to become effective.
(b) Does not become effective unless approved by the Commissioner of Insurance.
(c) Shall be deemed to be approved if not disapproved by the Commissioner within 30 days after its submission.
(Added to NRS by 1965, 1025; A 1969, 465; 1991, 658; 1995, 2509; 1999, 189, 2820, 3027; 2001, 204; 2003, 2739, 3264; 2009, 1583)
NRS 287.027 Coverage for colorectal cancer screening required to be provided by local governmental agency that provides health insurance through plan of self-insurance. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance shall provide coverage for colorectal cancer screening in accordance with:
1. The guidelines concerning colorectal cancer screening which are published by the American Cancer Society; or
2. Other guidelines or reports concerning colorectal cancer screening which are published by nationally recognized professional organizations and which include current or prevailing supporting scientific data.
(Added to NRS by 2003, 1337; A 2003, 20th Special Session, 264)
NRS 287.0271 Coverage for drugs, laboratory testing and certain services related to human immunodeficiency virus required to be provided by local governmental agency that provides health insurance through plan of self-insurance; reimbursement of pharmacist for certain services.
1. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance shall provide coverage for:
(a) Drugs approved by the United States Food and Drug Administration for preventing the acquisition of human immunodeficiency virus;
(b) Laboratory testing that is necessary for therapy that uses such a drug; and
(c) The services described in NRS 639.28085, when provided by a pharmacist who participates in the network plan of the governing body.
2. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance shall reimburse a pharmacist who participates in the network plan of the governing body for the services described in NRS 639.28085 at a rate equal to the rate of reimbursement provided to a physician, physician assistant or advanced practice registered nurse for similar services.
3. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance may subject the benefits required by subsection 1 to reasonable medical management techniques.
4. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance shall ensure that the benefits required by subsection 1 are made available to an insured through a provider of health care who participates in the network plan of the governing body.
5. A plan of self-insurance described in subsection 1 that is delivered, issued for delivery or renewed on or after January 1, 2024, has the legal effect of including the coverage required by subsection 1, and any provision of the plan that conflicts with the provisions of this section is void.
6. As used in this section:
(a) “Medical management technique” means a practice which is used to control the cost or use of health care services or prescription drugs. The term includes, without limitation, the use of step therapy, prior authorization and categorizing drugs and devices based on cost, type or method of administration.
(b) “Network plan” means a plan of self-insurance provided by the governing body of a local governmental agency under which the financing and delivery of medical care, including items and services paid for as medical care, are provided, in whole or in part, through a defined set of providers under contract with the governing body. The term does not include an arrangement for the financing of premiums.
(c) “Provider of health care” has the meaning ascribed to it in NRS 629.031.
(Added to NRS by 2023, 3494)
NRS 287.0272 Coverage for human papillomavirus vaccination required to be provided by local governmental agency that provides health insurance through plan of self-insurance.
1. If the governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada provides health insurance through a plan of self-insurance, the plan must provide coverage for benefits payable for expenses incurred for administering the human papillomavirus vaccine to women and girls at such ages as recommended for vaccination by a competent authority, including, without limitation, the Centers for Disease Control and Prevention of the United States Department of Health and Human Services, the Food and Drug Administration or the manufacturer of the vaccine.
2. The plan of self-insurance must not require an insured to obtain prior authorization for any service provided pursuant to subsection 1.
3. A plan of self-insurance described in subsection 1 which is delivered, issued for delivery or renewed on or after July 1, 2007, has the legal effect of including the coverage required by subsection 1, and any provision of the plan which is in conflict with subsection 1 is void.
4. For the purposes of this section, “human papillomavirus vaccine” means the Quadrivalent Human Papillomavirus Recombinant Vaccine or its successor which is approved by the Food and Drug Administration for the prevention of human papillomavirus infection and cervical cancer.
(Added to NRS by 2007, 3242)
NRS 287.0273 Coverage for mammograms for certain women required to be provided by local governmental agency that provides health insurance through plan of self-insurance.
1. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance shall provide coverage for benefits payable for expenses incurred for a mammogram every 2 years, or annually if ordered by a provider of health care, for women 40 years of age or older.
2. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance must ensure that the benefits required by subsection 1 are made available to an insured through a provider of health care who participates in the network plan of the governing body.
3. Except as otherwise provided in subsection 5, the governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance shall not:
(a) Except as otherwise provided in subsection 6, require an insured to pay a higher deductible, any copayment or coinsurance or require a longer waiting period or other condition to obtain any benefit provided in the plan of self-insurance pursuant to subsection 1;
(b) Refuse to issue a plan of self-insurance or cancel a plan of self-insurance solely because the person applying for or covered by the policy uses or may use any such benefit;
(c) Offer or pay any type of material inducement or financial incentive to an insured to discourage the insured from obtaining any such benefit;
(d) Penalize a provider of health care who provides any such benefit to an insured, including, without limitation, reducing the reimbursement of the provider of health care;
(e) Offer or pay any type of material inducement, bonus or other financial incentive to a provider of health care to deny, reduce, withhold, limit or delay access to any such benefit to an insured; or
(f) Impose any other restrictions or delays on the access of an insured to any such benefit.
4. A plan of self-insurance subject to the provisions of this chapter which is delivered, issued for delivery or renewed on or after January 1, 2024, has the legal effect of including the coverage required by subsection 1, and any provision of the policy or the renewal which is in conflict with this section is void.
5. Except as otherwise provided in this section and federal law, the governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance may use medical management techniques, including, without limitation, any available clinical evidence, to determine the frequency of or treatment relating to any benefit required by this section or the type of provider of health care to use for such treatment.
6. If the application of paragraph (a) of subsection 3 would result in the ineligibility of a health savings account of an insured pursuant to 26 U.S.C. § 223, the prohibitions of paragraph (a) of subsection 3 shall apply only for a qualified plan of self-insurance with respect to the deductible of such a plan of self-insurance after the insured has satisfied the minimum deductible pursuant to 26 U.S.C. § 223, except with respect to items or services that constitute preventive care pursuant to 26 U.S.C. § 223(c)(2)(C), in which case the prohibitions of paragraph (a) of subsection 3 shall apply regardless of whether the minimum deductible under 26 U.S.C. § 223 has been satisfied.
7. As used in this section:
(a) “Medical management technique” means a practice which is used to control the cost or utilization of health care services or prescription drug use. The term includes, without limitation, the use of step therapy, prior authorization or categorizing drugs and devices based on cost, type or method of administration.
(b) “Network plan” means a plan of self-insurance provided by the governing body of a local governmental agency under which the financing and delivery of medical care, including items and services paid for as medical care, are provided, in whole or in part, through a defined set of providers under contract with the governing body. The term does not include an arrangement for the financing of premiums.
(c) “Provider of health care” has the meaning ascribed to it in NRS 629.031.
(d) “Qualified plan of self-insurance” means a plan of self-insurance that has a high deductible and is in compliance with 26 U.S.C. § 223 for the purposes of establishing a health savings account.
(Added to NRS by 2023, 1355)
NRS 287.0274 Coverage for prostate cancer screening required to be provided by local governmental agency which provides health insurance through plan of self-insurance that provides coverage for prostate cancer screening.
1. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada which provides health insurance through a plan of self-insurance that provides coverage for the treatment of prostate cancer shall provide coverage for prostate cancer screening in accordance with:
(a) The guidelines concerning prostate cancer screening which are published by the American Cancer Society; or
(b) Other guidelines or reports concerning prostate cancer screening which are published by nationally recognized professional organizations and which include current or prevailing supporting scientific data.
2. A plan of self-insurance that provides coverage for the treatment of prostate cancer must not require an insured to obtain prior authorization for any service provided pursuant to subsection 1.
3. A plan of self-insurance that provides coverage for the treatment of prostate cancer which is offered, delivered, issued for delivery or renewed on or after July 1, 2007, has the legal effect of including the coverage required by subsection 1, and any provision of the plan or the renewal which is in conflict with subsection 1 is void.
(Added to NRS by 2007, 3242)
NRS 287.0276 Coverage for screening for and diagnosis and treatment of autism spectrum disorders required to be provided by local governmental agency that provides health insurance through plan of self-insurance.
1. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance must provide coverage for screening for and diagnosis of autism spectrum disorders and for treatment of autism spectrum disorders to persons covered by the plan of self-insurance under the age of 18 years or, if enrolled in high school, until the person reaches the age of 22 years.
2. Coverage provided under this section is subject to:
(a) A maximum benefit of the actuarial equivalent of $72,000 per year for applied behavior analysis treatment; and
(b) Copayment, deductible and coinsurance provisions and any other general exclusion or limitation of a plan of self-insurance to the same extent as other medical services or prescription drugs covered by the policy.
3. A governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance which provides coverage for outpatient care shall not:
(a) Require an insured to pay a higher deductible, copayment or coinsurance or require a longer waiting period for coverage for outpatient care related to autism spectrum disorders than is required for other outpatient care covered by the plan of self-insurance; or
(b) Refuse to issue a plan of self-insurance or cancel a plan of self-insurance solely because the person applying for or covered by the plan of self-insurance uses or may use in the future any of the services listed in subsection 1.
4. Except as otherwise provided in subsections 1 and 2, a governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance shall not limit the number of visits an insured may make to any person, entity or group for treatment of autism spectrum disorders.
5. Treatment of autism spectrum disorders must be identified in a treatment plan and may include medically necessary habilitative or rehabilitative care, prescription care, psychiatric care, psychological care, behavioral therapy or therapeutic care that is:
(a) Prescribed for a person diagnosed with an autism spectrum disorder by a licensed physician or licensed psychologist; and
(b) Provided for a person diagnosed with an autism spectrum disorder by a licensed physician, licensed psychologist, licensed behavior analyst or other provider that is supervised by the licensed physician, psychologist or behavior analyst.
Ê A governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance may request a copy of and review a treatment plan created pursuant to this subsection.
6. A plan of self-insurance subject to the provisions of this chapter that is delivered, issued for delivery or renewed on or after July 1, 2011, has the legal effect of including the coverage required by subsection 1, and any provision of the plan of self-insurance or the renewal which is in conflict with subsection 1 or 2 is void.
7. Nothing in this section shall be construed as requiring a governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that provides health insurance through a plan of self-insurance to provide reimbursement to a school for services delivered through school services.
8. As used in this section:
(a) “Applied behavior analysis” means the design, implementation and evaluation of environmental modifications using behavioral stimuli and consequences to produce socially significant improvement in human behavior, including, without limitation, the use of direct observation, measurement and functional analysis of the relations between environment and behavior.
(b) “Autism spectrum disorder” has the meaning ascribed to it in NRS 427A.875.
(c) “Behavioral therapy” means any interactive therapy derived from evidence-based research, including, without limitation, discrete trial training, early intensive behavioral intervention, intensive intervention programs, pivotal response training and verbal behavior provided by a licensed psychologist, licensed behavior analyst, licensed assistant behavior analyst or registered behavior technician.
(d) “Evidence-based research” means research that applies rigorous, systematic and objective procedures to obtain valid knowledge relevant to autism spectrum disorders.
(e) “Habilitative or rehabilitative care” means counseling, guidance and professional services and treatment programs, including, without limitation, applied behavior analysis, that are necessary to develop, maintain and restore, to the maximum extent practicable, the functioning of a person.
(f) “Licensed assistant behavior analyst” has the meaning ascribed to the term “assistant behavior analyst” in NRS 641D.020.
(g) “Licensed behavior analyst” has the meaning ascribed to the term “behavior analyst” in NRS 641D.030.
(h) “Prescription care” means medications prescribed by a licensed physician and any health-related services deemed medically necessary to determine the need or effectiveness of the medications.
(i) “Psychiatric care” means direct or consultative services provided by a psychiatrist licensed in the state in which the psychiatrist practices.
(j) “Psychological care” means direct or consultative services provided by a psychologist licensed in the state in which the psychologist practices.
(k) “Registered behavior technician” has the meaning ascribed to it in NRS 641D.090.
(l) “Screening for autism spectrum disorders” means all medically appropriate assessments, evaluations or tests to diagnose whether a person has an autism spectrum disorder.
(m) “Therapeutic care” means services provided by licensed or certified speech-language pathologists, occupational therapists and physical therapists.
(n) “Treatment plan” means a plan to treat an autism spectrum disorder that is prescribed by a licensed physician or licensed psychologist and may be developed pursuant to a comprehensive evaluation in coordination with a licensed behavior analyst.
(Added to NRS by 2009, 1478; A 2015, 672, 674; 2017, 1493, 4240; 2019, 2552; 2021, 1610)
NRS 287.0278 Coverage for chemotherapy administered orally; duties when such coverage is provided by local governmental agency that provides health insurance through plan of self-insurance.
1. The governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental entity of the State of Nevada that provides health insurance through a plan of self-insurance which provides coverage for the treatment of cancer through the use of chemotherapy shall not:
(a) Require a copayment, deductible or coinsurance amount for chemotherapy administered orally by means of a prescription drug in a combined amount that is more than $100 per prescription. The limitation on the amount of the deductible that may be required pursuant to this paragraph does not apply to a health benefit plan, as defined in NRS 687B.470, if the health benefit plan is a high deductible health plan, as defined in 26 U.S.C. § 223, and the amount of the annual deductible has not been satisfied.
(b) Make the coverage subject to monetary limits that are less favorable for chemotherapy administered orally by means of a prescription drug than the monetary limits applicable to chemotherapy which is administered by injection or intravenously.
(c) Decrease the monetary limits applicable to such chemotherapy administered orally by means of a prescription drug or to chemotherapy which is administered by injection or intravenously to meet the requirements of this section.
2. A plan of self-insurance subject to the provisions of this chapter which provides coverage for the treatment of cancer through the use of chemotherapy and that is delivered, issued for delivery or renewed on or after January 1, 2015, has the legal effect of providing that coverage subject to the requirements of this section, and any provision of the plan or the renewal which is in conflict with this section is void.
3. Nothing in this section shall be construed as requiring the governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental entity of the State of Nevada that provides health insurance through a plan of self-insurance to provide coverage for the treatment of cancer through the use of chemotherapy administered by injection or intravenously or administered orally by means of a prescription drug.
(Added to NRS by 2013, 2002; A 2013, 3661)
NRS 287.029 Money for coverage for group insurance for officers and employees of school district provided through self-insurance reserve fund or other self-funded system to be deposited in trust fund or held in trust; limitations on use of such money.
1. If the governing body of a school district:
(a) Provides group life, accident or health coverage through a self-insurance reserve fund as described in paragraph (c) of subsection 1 of NRS 287.010; or
(b) Establishes or carries into effect any other system of self-funded life, accident or health coverage,
Ê any money that is paid toward such coverage by officers and employees of the school district in the form of contributions, deductions and premiums, and any money that is set aside by the school district for the matching of contributions, or for the defraying of costs pursuant to paragraph (d) of subsection 1 of NRS 287.010, must be deposited in a trust fund or otherwise held in trust for the benefit of the officers and employees of the school district.
2. Money that is deposited in a trust fund or otherwise held in trust pursuant to subsection 1:
(a) Must be used only for the purpose of funding, maintaining, operating and administering the program or system of group insurance;
(b) Must not be loaned to the school district or the board of trustees of the school district or its agent or any other governmental entity; and
(c) May be invested in any reasonable and prudent manner, except that such money must not be invested to purchase any obligations of the school district or the board of trustees of the school district or its agent. All interest and income earned on the money in the fund must be deposited in the fund.
(Added to NRS by 2003, 417)
NRS 287.030 Assignment or deduction of wages or salary for group insurance, plan of benefits or medical and hospital services not prohibited. No provisions of law prohibiting, restricting or limiting the assignment of or order for wages or salary shall be deemed in any way to prohibit, restrict or limit the powers enumerated in NRS 287.010, 287.015, 287.020 or 287.025, nor the right and power of officers or employees to authorize and approve payment of premiums or contributions by wage and salary deductions.
[3:27:1947; 1943 NCL § 3655.07]—(NRS A 1999, 3028; 2003, 2740, 3265)
NRS 287.040 Payments for group insurance, plan of benefits, medical and hospital services, coverage under Public Employees’ Benefits Program or contributions to certain trust funds not compulsory for local governmental agency; assignment of wages or salary for such coverage not compulsory. The provisions of NRS 287.010 to 287.040, inclusive, do not make it compulsory upon any governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada, except as otherwise provided in NRS 287.021 or subsection 4 of NRS 287.023 or in an agreement entered into pursuant to subsection 3 of NRS 287.015, to pay any premiums, contributions or other costs for group insurance, a plan of benefits or medical or hospital services established pursuant to NRS 287.010, 287.015, 287.020 or paragraph (b), (c) or (d) of subsection 1 of NRS 287.025, for coverage under the Public Employees’ Benefits Program, or to make any contributions to a trust fund established pursuant to NRS 287.017, or upon any officer or employee of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of this State to accept any such coverage or to assign his or her wages or salary in payment of premiums or contributions therefor.
[4:27:1947; 1943 NCL § 3655.08]—(NRS A 1960, 77; 1979, 1075; 1985, 268; 1995, 1013; 1999, 2609, 3028; 2003, 417, 1613, 2740, 3251, 3265; 2007, 902, 3144; 2009, 1583; 2019, 4026; 2023, 1360, 3497)
GROUP INSURANCE FOR STATE OFFICERS AND EMPLOYEES
General Provisions
NRS 287.0402 Definitions. As used in NRS 287.0402 to 287.049, inclusive, unless the context otherwise requires, the words and terms defined in NRS 287.0404 to 287.04064, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1999, 3023; A 2001, 2938; 2003, 3265; 2007, 2871, 3144; 2009, 1584; 2011, 902, 2739; 2023, 1360)
NRS 287.0404 “Board” defined. “Board” means the Board of the Public Employees’ Benefits Program created by NRS 287.041.
(Added to NRS by 1999, 3023)
NRS 287.0405 “Participating local governmental agency” defined. “Participating local governmental agency” means a county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency that has an agreement in effect with the Program pursuant to paragraph (a) of subsection 1 of NRS 287.025 to obtain group insurance from the Program.
(Added to NRS by 2003, 3259)
NRS 287.04052 “Participating public agency” defined. “Participating public agency” means any participating local governmental agency and participating state agency.
(Added to NRS by 2003, 3259)
NRS 287.04054 “Participating state agency” defined. “Participating state agency” means a department, commission, board, bureau or other agency of the Executive, Legislative and Judicial Branches of State Government, including, without limitation, the Public Employees’ Retirement System and the Nevada System of Higher Education.
(Added to NRS by 2003, 3259)
NRS 287.0406 “Program” defined. “Program” means the Public Employees’ Benefits Program established pursuant to subsection 1 of NRS 287.043.
(Added to NRS by 1999, 3023)
NRS 287.04062 “Program Fund” defined. “Program Fund” means the Fund for the Public Employees’ Benefits Program created pursuant to NRS 287.0435.
(Added to NRS by 2007, 3141)
NRS 287.04064 “Retirees’ Fund” defined. “Retirees’ Fund” means the State Retirees’ Health and Welfare Benefits Fund created by NRS 287.0436.
(Added to NRS by 2007, 3141)
Board of the Public Employees’ Benefits Program
NRS 287.041 Creation; composition; qualifications; terms; vacancies; removal.
1. There is hereby created the Board of the Public Employees’ Benefits Program. The Board consists of 11 members appointed as follows:
(a) Two members who are professional employees of the Nevada System of Higher Education, appointed by the Governor upon consideration of any recommendations of organizations that represent employees of the Nevada System of Higher Education. One such member must reside in northern Nevada and the other member must reside in southern Nevada.
(b) Two members who are retired from public employment, appointed by the Governor upon consideration of any recommendations of organizations that represent retired public employees.
(c) Two members who are employees in the classified service of the State, appointed by the Governor upon consideration of any recommendations of organizations that represent state employees.
(d) One member who is employed by this State in a managerial capacity and has substantial and demonstrated experience in risk management, group insurance programs, health care administration or employee benefits programs appointed by the Governor.
(e) Two members who have substantial and demonstrated experience in risk management, group insurance programs, health care administration or employee benefits programs appointed by the Governor.
(f) One member who is an employee in the classified service of the State, appointed by the Governor from a list of nominations of 10 classified state employees submitted by the labor organization representing the largest number of classified state employees participating in the Program.
(g) The Director of the Department of Administration or a designee of the Director approved by the Governor.
2. Of the nine persons appointed to the Board pursuant to paragraphs (a) to (e), inclusive, of subsection 1, at least four members must have a bachelor’s degree or a more advanced degree, or equivalent professional experience, in business administration, economics, medicine, accounting, actuarial science, insurance, risk management or health care administration, and at least two members must have education or proven experience in the management of employees’ benefits, insurance, risk management, health care administration or business administration.
3. Each person appointed as a member of the Board must:
(a) Except for a member appointed pursuant to paragraph (e) of subsection 1, have been a participant in the Program for at least 1 year before the person’s appointment;
(b) Except for a member appointed pursuant to paragraph (e) of subsection 1, be a current employee of the State of Nevada or another public employer that participates in the Program or a retired public employee who is a participant in the Program;
(c) Not be an elected officer of the State of Nevada or any of its political subdivisions; and
(d) Not participate in any business enterprise or investment:
(1) With any vendor or provider to the Program; or
(2) In real or personal property if the Program owns or has a direct financial interest in that enterprise or property.
4. Except as otherwise provided in this subsection, after the initial terms, the term of an appointed member of the Board is 4 years and until the member’s successor is appointed and takes office unless the member no longer possesses the qualifications for appointment set forth in this section or is removed by the Governor. If a member loses the requisite qualifications within the last 12 months of the member’s term, the member may serve the remainder of the member’s term. If the labor organization that submitted the name of the member appointed pursuant to paragraph (f) of subsection 1 ceases to represent the largest number of classified state employees participating in the Program during the member’s term, the member continues to serve for the remainder of his or her unexpired term. Members are eligible for reappointment. A vacancy occurring in the membership of the Board must be filled in the same manner as the original appointment.
5. The appointed members of the Board serve at the pleasure of the Governor.
(Added to NRS by 1963, 1319; A 1967, 1580; 1977, 147; 1991, 658; 1999, 3028, 3043; 2001, 216; 2003, 3274; 2007, 3144; 2013, 2264; 2017, 1598; 2021, 1777)
NRS 287.0415 Quorum; Chair; meetings; closed sessions; posting of transcripts of meetings and closed sessions on website; advisory committees.
1. A majority of the members of the Board constitutes a quorum for the transaction of business.
2. The Governor shall designate one of the members of the Board to serve as the Chair.
3. The Board shall meet at least once every calendar quarter and at other times upon the call of the Chair.
4. The Board may meet in closed session:
(a) To discuss matters relating to personnel;
(b) With investment counsel to plan future investments or establish investment objectives and policies;
(c) With legal counsel to receive advice upon claims or suits by or against the Program;
(d) To prepare a request for a proposal or other solicitation for bids to be released by the Board for competitive bidding; or
(e) As otherwise provided pursuant to chapter 241 of NRS.
5. Except as otherwise provided in this subsection, if the Board causes a meeting to be transcribed by a court reporter who is certified pursuant to chapter 656 of NRS, the Board shall post a transcript of the meeting on its Internet website not later than 30 days after the meeting. The Board shall post a transcript of a closed session of the Board on its Internet website when the Board determines that the matters discussed no longer require confidentiality and, if applicable, the person whose character, conduct, competence or health was discussed in the closed session has consented to the posting.
6. The Board may appoint such advisory committees as it deems necessary to assist the Board in carrying out its duties pursuant to NRS 287.0402 to 287.049, inclusive.
7. As used in this section, “request for a proposal” has the meaning ascribed to it in subsection 8 of NRS 333.020.
(Added to NRS by 1999, 3023; A 2003, 549; 2005, 1409; 2007, 2871, 3145)
NRS 287.042 Compensation; administrative leave from service of State.
1. No member who is a public employee may receive any compensation for the member’s services as a member of the Board. Any member who is a public employee must be granted administrative leave from the member’s duties to engage in the business of the Board without loss of the member’s regular compensation. Such leave does not reduce the amount of the member’s other accrued leave.
2. A member of the Board who is not a public employee is entitled to receive $80 per day for the member’s attendance at meetings of the Board.
(Added to NRS by 1963, 1319; A 1977, 122; 1985, 392; 1987, 326; 1991, 659; 1999, 3029)
NRS 287.0422 Reimbursement of expenses of witnesses. The Board may reimburse a witness whom the Board requests appear before it and who has expertise in a field that is relevant to the Program for any expenses relating to the testimony of the witness that the Board deems reasonable.
(Added to NRS by 1999, 3023)
NRS 287.0424 Executive Officer: Employment; unclassified service; delegation by Board of powers, duties and functions; qualifications; restrictions on other employment and participation in business enterprises and investments; salary.
1. The Board shall employ an Executive Officer, subject to the approval of the Governor. The Executive Officer is in the unclassified service of the State and serves at the pleasure of the Board. The Board may delegate to the Executive Officer the exercise or discharge of any power, duty or function vested in or imposed upon the Board.
2. The Executive Officer must:
(a) Be a graduate of a 4-year college or university with a degree in business administration or public administration or an equivalent degree, as determined by the Board; and
(b) Possess at least 5 years’ experience in a high-level administrative or executive capacity in the field of insurance, management of employees’ benefits or risk management, including, without limitation, responsibility for a variety of administrative functions such as personnel, accounting, data processing or the structuring of insurance programs.
3. Except as otherwise provided in NRS 284.143, the Executive Officer shall not pursue any other business or occupation or perform the duties of any other office of profit during normal office hours unless on leave approved in advance. The Executive Officer shall not participate in any business enterprise or investment:
(a) With any vendor or provider to the Program; or
(b) In real or personal property if the Program owns or has a direct financial interest in that enterprise or property.
4. The Executive Officer is entitled to an annual salary fixed by the Board.
(Added to NRS by 1999, 3024; A 2005, 592; 2007, 3146; 2023, 1013)
NRS 287.0425 Executive Officer: Reports.
1. The Executive Officer shall submit a report regarding the administration and operation of the Program to the Board and the Director of the Office of Finance, and to the Director of the Legislative Counsel Bureau for transmittal to the appropriate committees of the Legislature or, if the Legislature is not in regular session, to the Legislative Commission and the Interim Retirement and Benefits Committee of the Legislature created by NRS 218E.420. The report must include, without limitation:
(a) An audited financial statement of the Program Fund for the immediately preceding fiscal year. The statement must be prepared by an independent certified public accountant.
(b) An audited financial statement of the Retirees’ Fund for the immediately preceding fiscal year. The statement must be prepared by an independent certified public accountant.
(c) A report of the utilization of the Program by participants during the immediately preceding plan year, segregated by benefit, administrative cost, active employees and retirees, including, without limitation, an assessment of the actuarial accuracy of reserves.
(d) Material provided generally to participants or prospective participants in connection with enrollment in the Program for the current plan year, including, without limitation:
(1) Information regarding rates and the costs for participation in the Program paid by participants on a monthly basis; and
(2) A summary of the changes in the plan design for the current plan year from the plan design for the immediately preceding plan year.
2. The Executive Officer shall submit a biennial report to the Board and the Director of the Office of Finance, and to the Director of the Legislative Counsel Bureau for transmittal to the appropriate committee or committees of the Legislature. The report must include, without limitation:
(a) An independent biennial certified actuarial valuation and report of the State’s health and welfare benefits for current and future state retirees, which are provided for the purpose of developing the annual required contribution pursuant to the statements issued by the Governmental Accounting Standards Board.
(b) A biennial review of the Program to determine whether the Program complies with federal and state laws relating to taxes and employee benefits. The review must be conducted by an attorney who specializes in employee benefits.
(Added to NRS by 2011, 2734)
1. The Executive Officer may, within the limits of legislative appropriations and other available money, appoint such officers and employees as are necessary for the administration of the Program, who are in the unclassified service of the State and serve at the pleasure of the Executive Officer.
2. The Director of the Department of Administration shall appoint a Quality Control Officer for the Program. The Director shall define the duties of the Quality Control Officer with the concurrence of the Board. The Quality Control Officer is in the unclassified service of the State and serves at the pleasure of the Director.
3. Each officer appointed pursuant to subsection 1 or 2 who is placed in charge of quality control, operations, finance or information technology must be a graduate of a 4-year college or university with a degree that is appropriate to their respective responsibilities or possess equivalent experience.
4. The Executive Officer may employ such staff in the classified service of the State as are necessary for the performance of the Executive Officer’s duties, within limits of legislative appropriations or other available money.
(Added to NRS by 1983, 1343; A 1985, 392; 1987, 327; 1991, 661; 1999, 3032; 2005, 593; 2007, 3146; 2009, 1583; 2017, 1599)
NRS 287.043 Powers and duties.
1. The Board shall:
(a) Establish and carry out a program to be known as the Public Employees’ Benefits Program which:
(1) Must include a program relating to group life, accident or health insurance, or any combination of these; and
(2) May include:
(I) A plan that offers flexibility in benefits, and for which the rates must be based only on the experience of the participants in the plan and not in combination with the experience of participants in any other plan offered under the Program; or
(II) A program to reduce taxable compensation or other forms of compensation other than deferred compensation,
Ê for the benefit of all state officers and employees and other persons who participate in the Program.
(b) Ensure that the Program is funded on an actuarially sound basis and operated in accordance with sound insurance and business practices.
2. In establishing and carrying out the Program, the Board shall:
(a) For the purpose of establishing actuarial data to determine rates and coverage for active and retired state officers and employees and their dependents, commingle the claims experience of such active and retired officers and employees and their dependents for whom the Program provides primary health insurance coverage into a single risk pool.
(b) Except as otherwise provided in this paragraph, negotiate and contract pursuant to paragraph (a) of subsection 1 of NRS 287.025 with the governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State of Nevada that wishes to obtain exclusive group insurance for all of its active and retired officers and employees and their dependents, except as otherwise provided in sub-subparagraph (III) of subparagraph (2) of paragraph (h), by participation in the Program. The Board shall establish separate rates and coverage for active and retired officers and employees of those local governmental agencies and their dependents based on actuarial reports that commingle the claims experience of such active and retired officers and employees and their dependents for whom the Program provides primary health insurance coverage into a single risk pool.
(c) Except as otherwise provided in paragraph (d), provide public notice in writing of any proposed changes in rates or coverage to each participating public agency that may be affected by the changes. Notice must be provided at least 30 days before the effective date of the changes.
(d) If a proposed change is a change in the premium or contribution charged for, or coverage of, health insurance, provide written notice of the proposed change to all participants in the Program. The notice must be provided at least 30 days before the date on which a participant in the Program is required to select or change the participant’s policy of health insurance.
(e) Purchase policies of life, accident or health insurance, or any combination of these, or, if applicable, a program to reduce the amount of taxable compensation pursuant to 26 U.S.C. § 125, from any company qualified to do business in this State or provide similar coverage through a plan of self-insurance established pursuant to NRS 287.0433 for the benefit of all eligible participants in the Program.
(f) Except as otherwise provided in this title, develop and establish other employee benefits as necessary.
(g) Investigate and approve or disapprove any contract proposed pursuant to NRS 287.0479.
(h) Adopt such regulations and perform such other duties as are necessary to carry out the provisions of NRS 287.010 to 287.245, inclusive, including, without limitation, the establishment of:
(1) Fees for applications for participation in the Program and for the late payment of premiums or contributions;
(2) Conditions for entry and reentry into and exit from the Program by local governmental agencies pursuant to paragraph (a) of subsection 1 of NRS 287.025, which:
(I) Must include a minimum period of 4 years of participation for entry into the Program;
(II) Must include a requirement that participation of any retired officers and employees of the local governmental agency whose last continuous period of enrollment with the Program began after November 30, 2008, terminates upon termination of the local governmental agency’s contract with the Program; and
(III) May allow for the exclusion of active and retired officers and employees of the local governmental agency who are eligible for health coverage from a health and welfare plan or trust that arose out of collective bargaining under chapter 288 of NRS or a trust established pursuant to 29 U.S.C. § 186;
(3) Procedures by which a group of participants in the Program may leave the Program pursuant to NRS 287.0479 and conditions and procedures for reentry into the Program by those participants;
(4) Specific procedures for the determination of contested claims;
(5) Procedures for review and notification of the termination of coverage of persons pursuant to paragraph (b) of subsection 4 of NRS 287.023; and
(6) Procedures for the payments that are required to be made pursuant to paragraph (b) of subsection 4 of NRS 287.023.
3. The Board may use any services provided to state agencies and shall use the services of the Purchasing Division of the Department of Administration to establish and carry out the Program.
4. The Board may engage the services of an attorney who specializes in health plans and health care law as necessary to assist in carrying out the Program.
5. The Board may make recommendations to the Legislature concerning legislation that it deems necessary and appropriate regarding the Program.
6. A participating public agency is not liable for any obligation of the Program other than indemnification of the Board and its employees against liability relating to the administration of the Program, subject to the limitations specified in NRS 41.0349.
7. As used in this section, “employee benefits” includes any form of compensation provided to a public employee except federal benefits, wages earned, legal holidays, deferred compensation and benefits available pursuant to chapter 286 of NRS.
(Added to NRS by 1963, 1319; A 1965, 1026; 1969, 466; 1979, 629, 933; 1983, 1343; 1985, 543; 1987, 326, 1400; 1991, 249, 659; 1995, 1647; 1999, 2609, 3030; 2001, 952, 2709, 2939; 2003, 191, 333, 1613, 3251, 3265; 2007, 2872, 2874; 2009, 1584, 1587; 2011, 98, 902, 2739)
NRS 287.0433 Power to establish plan of life, accident or health insurance; reinsurance; power to use list of preferred prescription drugs developed by Department of Health and Human Services and obtain prescription drugs through certain purchasing agreements.
1. The Board may establish a plan of life, accident or health insurance and provide for the payment of contributions into the Program Fund, a schedule of benefits and the disbursement of benefits from the Program Fund. The Board may reinsure any risk or any part of such a risk.
2. If the Board provides coverage of prescription drugs pursuant to this section, the Board or any entity with which the Board enters into a contract to provide such coverage may use the list of preferred prescription drugs developed by the Department of Health and Human Services pursuant to subsection 1 of NRS 422.4025 as its formulary and obtain prescription drugs through the purchasing agreements negotiated by the Department pursuant to that section by notifying the Department in the form prescribed by the Department.
(Added to NRS by 1983, 1342; A 1985, 268; 1987, 327; 1991, 660; 1999, 3031; 2007, 3147; 2019, 4026)
NRS 287.04335 Compliance with certain provisions required to provide health insurance through plan of self-insurance. [Effective through June 30, 2024.] If the Board provides health insurance through a plan of self-insurance, it shall comply with the provisions of NRS 686A.135, 687B.352, 687B.409, 687B.692, 687B.723, 687B.725, 687B.805, 689B.0353, 689B.255, 695C.1723, 695G.150, 695G.155, 695G.160, 695G.162, 695G.1635, 695G.164, 695G.1645, 695G.1665, 695G.167, 695G.1675, 695G.170 to 695G.1712, inclusive, 695G.1714 to 695G.174, inclusive, 695G.176, 695G.177, 695G.200 to 695G.230, inclusive, 695G.241 to 695G.310, inclusive, 695G.405 and 695G.415, in the same manner as an insurer that is licensed pursuant to title 57 of NRS is required to comply with those provisions.
(Added to NRS by 2001, 2938; A 2003, 785, 3373, 3536; 2005, 2348; 2007, 3243; 2009, 1480; 2011, 3419; 2013, 2003; 2015, 212, 630, 2131; 2017, 1803, 2211, 3930; 2019, 317, 1009, 2166; 2021, 775, 832, 882, 904, 1170, 2577, 2677, 3204, 3531, 3632; 2023, 863, 1360, 1791, 2051, 2209, 2268, 2365, 3497)
NRS 287.04335 Compliance with certain provisions required to provide health insurance through plan of self-insurance. [Effective July 1, 2024.] If the Board provides health insurance through a plan of self-insurance, it shall comply with the provisions of NRS 439.581 to 439.597, inclusive, 686A.135, 687B.352, 687B.409, 687B.692, 687B.723, 687B.725, 687B.805, 689B.0353, 689B.255, 695C.1723, 695G.150, 695G.155, 695G.160, 695G.162, 695G.1635, 695G.164, 695G.1645, 695G.1665, 695G.167, 695G.1675, 695G.170 to 695G.1712, inclusive, 695G.1714 to 695G.174, inclusive, 695G.176, 695G.177, 695G.200 to 695G.230, inclusive, 695G.241 to 695G.310, inclusive, 695G.405 and 695G.415, in the same manner as an insurer that is licensed pursuant to title 57 of NRS is required to comply with those provisions.
(Added to NRS by 2001, 2938; A 2003, 785, 3373, 3536; 2005, 2348; 2007, 3243; 2009, 1480; 2011, 3419; 2013, 2003; 2015, 212, 630, 2131; 2017, 1803, 2211, 3930; 2019, 317, 1009, 2166; 2021, 775, 832, 882, 904, 1170, 2577, 2677, 3204, 3531, 3632; 2023, 863, 1360, 1791, 1853, 2051, 2209, 2268, 2365, 3497, effective July 1, 2024)
NRS 287.04337 Coverage for mammograms for certain women required to be provided if Board provides health insurance through a plan of self-insurance.
1. If the Board provides health insurance through a plan of self-insurance, it shall provide coverage for benefits payable for expenses incurred for a mammogram every 2 years, or annually if ordered by a provider of health care, for women 40 years of age or older.
2. If the Board provides health insurance through a plan of self-insurance, it must ensure that the benefits required by subsection 1 are made available to an insured through a provider of health care who participates in the network plan of the Board.
3. Except as otherwise provided in subsection 5, if the Board provides health insurance through a plan of self-insurance, it shall not:
(a) Except as otherwise provided in subsection 6, require an insured to pay a higher deductible, any copayment or coinsurance or require a longer waiting period or other condition to obtain any benefit provided in the plan of self-insurance pursuant to subsection 1;
(b) Refuse to issue a plan of self-insurance or cancel a plan of self-insurance solely because the person applying for or covered by the plan uses or may use any such benefit;
(c) Offer or pay any type of material inducement or financial incentive to an insured to discourage the insured from obtaining any such benefit;
(d) Penalize a provider of health care who provides any such benefit to an insured, including, without limitation, reducing the reimbursement of the provider of health care;
(e) Offer or pay any type of material inducement, bonus or other financial incentive to a provider of health care to deny, reduce, withhold, limit or delay access to any such benefit to an insured; or
(f) Impose any other restrictions or delays on the access of an insured to any such benefit.
4. A plan of self-insurance described in subsection 1 which is delivered, issued for delivery or renewed on or after January 1, 2024, has the legal effect of including the coverage required by subsection 1, and any provision of the policy or the renewal which is in conflict with this section is void.
5. Except as otherwise provided in this section and federal law, if the Board provides health insurance through a plan of self-insurance, the Board may use medical management techniques, including, without limitation, any available clinical evidence, to determine the frequency of or treatment relating to any benefit required by this section or the type of provider of health care to use for such treatment.
6. If the application of paragraph (a) of subsection 3 would result in the ineligibility of a health savings account of an insured pursuant to 26 U.S.C. § 223, the prohibitions of paragraph (a) of subsection 3 shall apply only for a qualified plan of self-insurance with respect to the deductible of such a plan of self-insurance after the insured has satisfied the minimum deductible pursuant to 26 U.S.C. § 223, except with respect to items or services that constitute preventive care pursuant to 26 U.S.C. § 223(c)(2)(C), in which case the prohibitions of paragraph (a) of subsection 3 shall apply regardless of whether the minimum deductible under 26 U.S.C. § 223 has been satisfied.
7. As used in this section:
(a) “Medical management technique” means a practice which is used to control the cost or utilization of health care services or prescription drug use. The term includes, without limitation, the use of step therapy, prior authorization or categorizing drugs and devices based on cost, type or method of administration.
(b) “Network plan” means a plan of self-insurance provided by the Board under which the financing and delivery of medical care, including items and services paid for as medical care, are provided, in whole or in part, through a defined set of providers under contract with the Board. The term does not include an arrangement for the financing of premiums.
(c) “Provider of health care” has the meaning ascribed to it in NRS 629.031.
(d) “Qualified plan of self-insurance” means a plan of self-insurance that has a high deductible and is in compliance with 26 U.S.C. § 223 for the purposes of establishing a health savings account.
(Added to NRS by 2023, 1357)
NRS 287.0434 Power to use assets, contract for services and charge and collect certain fees and payments. [Effective through December 31, 2025.] The Board may:
1. Use its assets only to pay the expenses of health care for its members and covered dependents, to pay its employees’ salaries and to pay administrative and other expenses.
2. Enter into contracts relating to the administration of the Program, including, without limitation, contracts with licensed administrators and qualified actuaries. Each such contract with a licensed administrator:
(a) Must be submitted to the Commissioner of Insurance not less than 30 days before the date on which the contract is to become effective for approval as to the licensing and fiscal status of the licensed administrator and status of any legal or administrative actions in this State against the licensed administrator that may impair his or her ability to provide the services in the contract.
(b) Does not become effective unless approved by the Commissioner.
(c) Shall be deemed to be approved if not disapproved by the Commissioner within 30 days after its submission.
3. Enter into contracts with physicians, surgeons, hospitals, health maintenance organizations and rehabilitative facilities for medical, surgical and rehabilitative care and the evaluation, treatment and nursing care of members and covered dependents. The Board shall not enter into a contract pursuant to this subsection unless:
(a) Provision is made by the Board to offer all the services specified in the request for proposals, either by a health maintenance organization or through separate action of the Board.
(b) The rates set forth in the contract are based on:
(1) For active and retired state officers and employees and their dependents, the commingled claims experience of such active and retired officers and employees and their dependents for whom the Program provides primary health insurance coverage in a single risk pool; and
(2) For active and retired officers and employees of public agencies enumerated in NRS 287.010 that contract with the Program to obtain group insurance by participation in the Program and their dependents, the commingled claims experience of such active and retired officers and employees and their dependents for whom the Program provides primary health insurance coverage in a single risk pool.
4. Enter into contracts for the services of other experts and specialists as required by the Program.
5. Charge and collect from an insurer, health maintenance organization, organization for dental care or nonprofit medical service corporation, a fee for the actual expenses incurred by the Board or a participating public agency in administering a plan of insurance offered by that insurer, organization or corporation.
6. Charge and collect the amount due from local governments pursuant to paragraph (b) of subsection 4 of NRS 287.023. If the payment of a local government pursuant to that provision is delinquent by more than 90 days, the Board shall notify the Executive Director of the Department of Taxation pursuant to NRS 354.671.
(Added to NRS by 1987, 325; A 1991, 660; 1999, 2821, 3032; 2001, 204, 2711; 2003, 3253, 3267; 2007, 2877, 2878; 2011, 905)
NRS 287.0434 Power to use assets, contract for services and charge and collect certain fees and payments. [Effective January 1, 2026.] The Board may:
1. Use its assets only to pay the expenses of health care for its members and covered dependents, to pay its employees’ salaries and to pay administrative and other expenses.
2. Enter into contracts relating to the administration of the Program, including, without limitation, contracts with licensed administrators and qualified actuaries. Each such contract with a licensed administrator:
(a) Must be submitted to the Commissioner of Insurance not less than 30 days before the date on which the contract is to become effective for approval as to the licensing and fiscal status of the licensed administrator and status of any legal or administrative actions in this State against the licensed administrator that may impair his or her ability to provide the services in the contract.
(b) Does not become effective unless approved by the Commissioner.
(c) Shall be deemed to be approved if not disapproved by the Commissioner within 30 days after its submission.
3. Enter into contracts with physicians, surgeons, hospitals, health maintenance organizations and rehabilitative facilities for medical, surgical and rehabilitative care and the evaluation, treatment and nursing care of members and covered dependents. The Board shall not enter into a contract pursuant to this subsection unless:
(a) Provision is made by the Board to offer all the services specified in the request for proposals, either by a health maintenance organization or through separate action of the Board.
(b) The rates set forth in the contract are based on:
(1) For active and retired state officers and employees and their dependents, the commingled claims experience of such active and retired officers and employees and their dependents for whom the Program provides primary health insurance coverage in a single risk pool; and
(2) For active and retired officers and employees of public agencies enumerated in NRS 287.010 that contract with the Program to obtain group insurance by participation in the Program and their dependents, the commingled claims experience of such active and retired officers and employees and their dependents for whom the Program provides primary health insurance coverage in a single risk pool.
(c) For a contract with a physician, surgeon, hospital or rehabilitative facility, the physician, surgeon, hospital or rehabilitative facility has also complied with the requirements of NRS 695K.230.
4. Enter into contracts for the services of other experts and specialists as required by the Program.
5. Charge and collect from an insurer, health maintenance organization, organization for dental care or nonprofit medical service corporation, a fee for the actual expenses incurred by the Board or a participating public agency in administering a plan of insurance offered by that insurer, organization or corporation.
6. Charge and collect the amount due from local governments pursuant to paragraph (b) of subsection 4 of NRS 287.023. If the payment of a local government pursuant to that provision is delinquent by more than 90 days, the Board shall notify the Executive Director of the Department of Taxation pursuant to NRS 354.671.
(Added to NRS by 1987, 325; A 1991, 660; 1999, 2821, 3032; 2001, 204, 2711; 2003, 3253, 3267; 2007, 2877, 2878; 2011, 905; 2021, 3633, effective January 1, 2026)
NRS 287.04345 Procedure for awarding contracts to vendors.
1. The Program is subject to the provisions of chapter 333 of NRS.
2. The Board shall act as the chief of the using agency for the purposes of NRS 333.335.
3. If a committee to evaluate proposals for a contract for the Program is established pursuant to NRS 333.335, any number of members of the Board may be appointed to the evaluation committee. If one or more members of the Board are appointed to an evaluation committee:
(a) No action or deliberation regarding any business of the Board other than the confidential review of the proposals pursuant to NRS 333.335 may be taken or conducted by the evaluation committee.
(b) Except as otherwise provided in paragraph (a), a meeting of the evaluation committee is not subject to chapter 241 of NRS.
4. The Board shall review the results of any evaluation of proposals for a contract for the Program pursuant to NRS 333.335 in a closed meeting.
5. The Board shall take the following actions only in an open meeting:
(a) Award the contract pursuant to NRS 333.335;
(b) Cancel the request for proposals; or
(c) Modify and reissue the request for proposals.
(Added to NRS by 2011, 901; A 2017, 1600)
Fund for the Public Employees’ Benefits Program
NRS 287.0435 Creation; investment; disbursements; administration by State Treasurer; checking account for payment of claims.
1. Except as otherwise provided in subsection 4 of NRS 287.04362 and subsection 7 of NRS 287.044, all money received for the Program, including, without limitation, money transferred from the Active Employee Group Insurance Subsidy Account established in NRS 287.044, must be deposited in the State Treasury for credit to the Fund for the Public Employees’ Benefits Program which is hereby created as a trust fund. The Program Fund must be accounted for as an internal service fund. Payments into and disbursements from the Program Fund must be so arranged as to keep the Program Fund solvent at all times.
2. The money in the Program Fund must be invested as other money of the State is invested and any income from investments paid into the Program Fund for the benefit of the Program Fund.
3. Disbursements from the Program Fund must be made as any other claims against the State are paid and may only be made for the benefit of the participants in the Program.
4. The State Treasurer may charge a reasonable fee for the State Treasurer’s services in administering the Program Fund, but the State, the State General Fund and the State Treasurer are not liable to the Program Fund for any loss sustained by the Program Fund as a result of any investment made on behalf of the Program Fund or any loss sustained in the operation of the Program.
5. The Board shall deposit any disbursement received from the Program Fund into an interest-bearing checking account in a bank or credit union qualified to receive deposits of public money. Claims that have been submitted to the Program and approved must be paid from the account, and any refund of such a claim must be deposited into the account.
(Added to NRS by 1983, 1342; A 1985, 544; 1991, 660; 1999, 3032; 2001, 953; 2007, 2879, 3147; 2009, 1590; 2011, 278)
State Retirees’ Health and Welfare Benefits Fund
NRS 287.0436 Creation; purpose.
1. The State Retirees’ Health and Welfare Benefits Fund is hereby created as an irrevocable trust fund.
2. The purpose of the Retirees’ Fund is to account for the financial assets designated to offset the portion of the current and future costs of health and welfare benefits paid pursuant to subsection 2 of NRS 287.046.
(Added to NRS by 2007, 3141; A 2009, 1591)
NRS 287.04362 Limitation on use; investment and administration; sources; interest and income; no reversion of balance to State General Fund.
1. The money in the Retirees’ Fund must not be used or appropriated for any purpose incompatible with the policies of the Program, as expressed in NRS 287.0402 to 287.049, inclusive.
2. The Retirees’ Fund must be invested and administered to ensure the highest return consistent with safety in accordance with accepted investment practices and the laws of this State which may include, without limitation, investment in the Retirement Benefits Investment Fund established pursuant to NRS 355.220.
3. The Board has the exclusive control of the administration and investment of the Retirees’ Fund.
4. The following money must be deposited in the Retirees’ Fund:
(a) All money appropriated by the Legislature to the Retirees’ Fund;
(b) All money provided for the purpose of offsetting the portion of the costs of the health and welfare benefits for current and future state retirees pursuant to NRS 287.046;
(c) All money accruing to the Retirees’ Fund from all other sources; and
(d) Any other money provided to the Program for the payment of other health and welfare benefits for current and future state retirees pursuant to NRS 287.046.
5. The interest and income earned on the money in the Retirees’ Fund, after deducting any applicable charges, must be credited to the Retirees’ Fund.
6. Any money remaining in the Retirees’ Fund at the end of a fiscal year does not revert to the State General Fund, and the balance in the Retirees’ Fund must be carried forward.
(Added to NRS by 2007, 3142)
NRS 287.04364 Uses; fiduciary duty of Board.
1. The money in the Retirees’ Fund must be expended by the Board for the purpose of:
(a) Offsetting a portion of the costs of the health and welfare benefits for current and future state retirees pursuant to NRS 287.046; and
(b) Paying such other expenses as by law may be paid from the Retirees’ Fund.
2. Money designated for the purposes set forth in subsection 1 must be withdrawn from the Retirees’ Fund and deposited in the Program Fund as necessary.
3. The money in the Retirees’ Fund belongs to the officers, employees and retirees of this State in aggregate and is to be held in trust by the Board. Neither the State nor the governing body of any county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State, nor any single officer, employee or retiree of any such entity has any right to the money in the Retirees’ Fund.
(Added to NRS by 2007, 3142)
Administration of Program
NRS 287.0438 Records of Program deemed public records; exception. Except for the files of individual members and former members, the correspondence, files, minutes, audio recordings, transcripts and books of the Program are, except as otherwise provided in NRS 241.035, public records. A copy of the minutes or audio recordings must be made available to a member of the public upon request at no charge pursuant to NRS 241.035.
(Added to NRS by 1987, 326; A 1999, 3033; 2005, 1410; 2013, 328)
NRS 287.04385 Action by Program to recover delinquent payments, penalties or late fees; statute of limitations.
1. In addition to the procedure set forth in NRS 354.671, if a local governmental agency is delinquent by more than 90 days on an amount due to the Program pursuant to paragraph (b) of subsection 4 of NRS 287.023 or any penalty or late fee authorized to be assessed by the Program on such an amount, the Program may bring an action to recover those amounts in a district court of this State. The action must be brought within 6 years after the date on which the payment, penalty or late fee was delinquent for more than 90 days.
2. In such an action, a certificate issued by the Program documenting the amount of the delinquent payment and any penalty or late fee and the length of their delinquency is prima facie evidence of:
(a) The amount of the delinquent payment, penalty or late fee;
(b) The period of the delinquency; and
(c) Compliance by the Program with all the procedures required by law relating to the computation and determination of the amounts due.
(Added to NRS by 2009, 1581)
NRS 287.0439 Participating public agency required to furnish certain notice and information to Board and make records available for inspection; reimbursement of Program for premiums or contributions if agency fails to notify Program of change in status of employee.
1. A participating public agency shall furnish to the Board:
(a) Written notice regarding a change in the status of an employee of the participating public agency or a dependent of such an employee that affects the eligibility of the employee or dependent to participate in the Program. Such notice must be provided to the Program, on a form prescribed by the Program, within 15 calendar days after the participating public agency is notified or otherwise becomes aware of the change in status.
(b) Upon request, any other information necessary to carry out the provisions of this chapter.
2. Members of the Board and its employees or agents may examine under oath any officer, agent or employee of a participating public agency concerning the information required pursuant to this section.
3. The books, records and payrolls of a participating public agency must be available for inspection by members of the Board and its employees and agents to obtain any information necessary for the administration of the Program, including, without limitation, the accuracy of the payroll and identity of employees.
4. A participating public agency shall reimburse the Program for any premium or contribution that was not paid to the Program as a result of the failure of the participating public agency to furnish the notice required pursuant to paragraph (a) of subsection 1. The participating public agency shall not require any employee or the employee’s dependent to reimburse the participating public agency for the amount of any premium or contribution for which the participating public agency is liable to the Program pursuant to this subsection.
(Added to NRS by 1987, 326; A 1991, 661; 1999, 3033; 2003, 3268)
NRS 287.044 Payment of premiums or contributions to Program; coverage of dependents; allocation of money paid to Program; establishment of Active Employee Group Insurance Subsidy Account.
1. Except as otherwise provided in subsection 2, each participating state agency shall pay to the Program an amount specified by law for every state officer or employee who is employed by a participating public agency on a permanent and full-time basis and elects to participate in the Program.
2. A member of the Senate or Assembly who elects to participate in the Program shall pay the entire premium or contribution for the member’s insurance.
3. State officers and employees who elect to participate in the Program must authorize deductions from their compensation for the payment of premiums or contributions for the Program. Any deduction from the compensation of a state officer or employee for the payment of such a premium or contribution must be based on the actual amount of the premium or contribution after deducting any amount allocated by the Board pursuant to subsection 6.
4. If a state officer or employee chooses to cover any dependents, whenever this option is made available by the Board, except as otherwise provided in NRS 287.021 and 287.0477, the state officer or employee must pay the difference between the amount of the premium or contribution for the coverage for the state officer or employee and such dependents and any amount allocated by the Board pursuant to subsection 6.
5. A participating state agency shall not pay any part of those premiums or contributions if the group life insurance or group accident or health insurance is not approved by the Board.
6. The Board may allocate the money paid to the Program pursuant to subsection 1 between the cost of premiums and contributions for group insurance for each state officer or employee, except a member of the Senate or Assembly, and the dependents of each state officer or employee.
7. Any amounts paid to the Program pursuant to subsection 1 must be deposited in the Active Employee Group Insurance Subsidy Account, which is hereby established within the Agency Fund for the Payroll of the State created by NRS 227.130. Money in the Account must be used solely for the purposes of subsections 1 and 6. The interest and income earned on the money in the Account, after deducting any applicable charges, must be credited to the Account.
(Added to NRS by 1963, 1320; A 1965, 1026; 1967, 1580; 1969, 466; 1971, 509; 1973, 261; 1975, 1137; 1977, 454; 1979, 208, 933; 1981, 222, 1330; 1983, 1343, 2013; 1985, 845; 1991, 661; 1999, 2610, 3033; 2003, 1613, 3268; 2009, 1591; 2011, 279, 2742)
NRS 287.0445 Payment of premiums or contributions for state officer or employee injured in course of employment while member of Program. The participating state agency which employed a state officer or employee who:
1. Was injured in the course of that employment;
2. Receives compensation for a temporary total disability pursuant to NRS 616C.475; and
3. Was a member of the Program at the time of the injury,
Ê shall pay the State’s share of the cost of the premiums or contributions for the Program for that officer or employee for not more than 9 months after the injury or until the officer or employee is able to return to work, whichever is less. If the previous injury recurs within 1 month after the employee returns to work and the employee again receives compensation pursuant to NRS 616C.475 as a result of the previous injury, the participating state agency shall not, except as otherwise provided in this section, pay the State’s share of the cost of the premiums or contributions for the period during which the employee is unable to work as a result of the recurring previous injury. If the initial period of disability was less than 9 months, the participating state agency shall pay, during the recurrence, the State’s share of the costs of the premiums or contributions for a period which, when added to the initial period, equals not more than 9 months.
(Added to NRS by 1983, 668; A 1991, 250; 1999, 3034; 2003, 3269)
NRS 287.045 Persons eligible to participate in Program; receipt of notice of eligibility; automatic enrollment; limited affiliation period.
1. Except as otherwise provided in this section, every state officer or employee who is employed in a full-time position is eligible to participate in the Program on:
(a) The first day of full-time employment of the state officer or employee, if that date is the first day of the month; or
(b) The first day of the month immediately following the first day of full-time employment of the state officer or employee.
2. Professional employees of the Nevada System of Higher Education who have annual employment contracts are eligible to participate in the Program on:
(a) The effective dates of their respective employment contracts, if those dates are on the first day of a month; or
(b) The first day of the month immediately following the effective dates of their respective employment contracts, if those dates are not on the first day of a month.
3. Every officer or employee who is employed by a participating local governmental agency on a permanent and full-time basis on the date on which the participating local governmental agency enters into an agreement to participate in the Program pursuant to paragraph (a) of subsection 1 of NRS 287.025, and every officer or employee who commences employment with that participating local governmental agency after that date, is eligible to participate in the Program on:
(a) The first day of full-time employment of the officer or employee, if that date is the first day of the month; or
(b) The first day of the month immediately following the first day of full-time employment of the officer or employee,
Ê unless that officer or employee is excluded pursuant to sub-subparagraph (III) of subparagraph (2) of paragraph (h) of subsection 2 of NRS 287.043.
4. Every member of the Senate and Assembly is eligible to participate in the Program on:
(a) The first day of the initial term of office of the member, if that date is the first day of the month; or
(b) The first day of the month immediately following the first day of the initial term of office of the member.
5. For each eligible person identified in subsections 1 to 4, inclusive, the Program must receive the notice required pursuant to NRS 287.0439 before the date on which the person is eligible to enroll in the Program. If the Program does not receive the notice required pursuant to NRS 287.0439 before the date on which the person is eligible to enroll in the Program, the person will not be eligible to enroll in the Program until the first day of the month immediately after the Program received the notice required pursuant to NRS 287.0439 for that person.
6. Each person identified in subsections 1, 2 and 3 must enroll or decline coverage in the Program before the end of the first month in which he or she is eligible to enroll in the Program. If the person fails to enroll or decline coverage in the Program before the end of the first month in which he or she is eligible to enroll in the Program, he or she will be automatically enrolled on an individual basis, without coverage for dependents, in the base plan offered by the Program. Such a person must be allowed to:
(a) Change the plan in which the person is enrolled during the next period of open enrollment; and
(b) Add eligible dependents during the next period of open enrollment or after meeting the applicable terms and conditions of the Program.
7. Notwithstanding the provisions of subsections 1, 3 and 4, if the Board does not, pursuant to NRS 689B.580, elect to exclude the Program from compliance with NRS 689B.340 to 689B.580, inclusive, and if the coverage under the Program is provided by a health maintenance organization authorized to transact insurance in this State pursuant to chapter 695C of NRS, any affiliation period imposed by the Program may not exceed the statutory limit for an affiliation period set forth in NRS 689B.500.
8. As used in this section, “base plan” means the plan designated by the Board as the default plan for the year as described in the Program documents.
(Added to NRS by 1963, 1320; A 1965, 124, 1026; 1967, 1581; 1969, 466, 1428; 1981, 222; 1985, 622; 1989, 1966; 1993, 385, 876; 1995, 1958; 1997, 2961; 1999, 3034; 2001, 216, 954, 1926; 2001 Special Session, 96; 2003, 3254, 3269; 2007, 2879; 2009, 1592; 2013, 3657; 2015, 1416)
NRS 287.046 Office of Finance to establish assessment to pay portion of premiums or contributions for participating retirees with state service; amounts assessed to be deposited in Retirees’ Fund; adjustments to portion paid to Program by Retirees’ Fund.
1. The Office of Finance shall establish an assessment that is to be used to pay for a portion of the cost of premiums or contributions for the Program for persons who were initially hired before January 1, 2012, and have retired with state service.
2. The money assessed pursuant to subsection 1 must be deposited into the Retirees’ Fund and must be based upon a base amount approved by the Legislature each session to pay for a portion of the current and future health and welfare benefits for persons who retired before January 1, 1994, or for persons who retire on or after January 1, 1994, as adjusted by subsection 5.
3. Except as otherwise provided in subsections 7 and 9, the portion to be paid to the Program from the Retirees’ Fund on behalf of such persons must be equal to a portion of the cost for each retiree and the retiree’s dependents who are enrolled in the plan, as defined for each year of the plan by the Program.
4. Except as otherwise provided in subsection 6, the portion of the amount approved by the Legislature as described in subsection 2 to be paid to the Program from the Retirees’ Fund for persons who retired before January 1, 1994, with state service is the base funding level defined for each year of the plan by the Program.
5. Except as otherwise provided in subsection 6, adjustments to the portion of the amount approved by the Legislature as described in subsection 2 to be paid by the Retirees’ Fund for persons who retire on or after January 1, 1994, with state service must be as follows:
(a) For each year of service less than 15 years, excluding service purchased pursuant to NRS 1A.310 or 286.300, the portion paid by the Retirees’ Fund must be reduced by an amount equal to 7.5 percent of the base funding level defined by the Legislature. In no event may the adjustment exceed 75 percent of the base funding level defined by the Legislature.
(b) For each year of service greater than 15 years, excluding service purchased pursuant to NRS 1A.310 or 286.300, the portion paid by the Retirees’ Fund must be increased by an amount equal to 7.5 percent of the base funding level defined by the Legislature. In no event may the adjustment exceed 37.5 percent of the base funding level defined by the Legislature.
6. The portion to be paid to the Program from the Retirees’ Fund on behalf of a retired person whose coverage is provided through the TRICARE program, as established pursuant to 32 C.F.R. § 199.17, or provided through the Program by an individual medical plan offered pursuant to the Health Insurance for the Aged Act, 42 U.S.C. §§ 1395 et seq., must be:
(a) For persons who retired before January 1, 1994, the base funding level defined by the Legislature multiplied by 15.
(b) For persons who retired on or after January 1, 1994, the base funding level defined by the Legislature multiplied by the number of years of service of the person, excluding service purchased pursuant to NRS 1A.310 or 286.300, up to a maximum of 20 years of service.
Ê The Board may approve the payment of an additional amount to retired persons described in this subsection that is in excess of the amount paid pursuant to paragraph (a) or (b), or both, for those persons from any money that is available for that purpose.
7. Except as otherwise provided in subsection 8, no money may be paid by the Retirees’ Fund on behalf of a retired person who is initially hired by the State:
(a) On or after January 1, 2010, but before January 1, 2012, and who:
(1) Has not participated in the Program on a continuous basis since retirement from such employment; or
(2) Does not have at least 15 years of service, which must include state service and may include local governmental service, unless the retired person does not have at least 15 years of service as a result of a disability for which disability benefits are received under the Public Employees’ Retirement System or a retirement program for professional employees offered by or through the Nevada System of Higher Education, and has participated in the Program on a continuous basis since retirement from such employment.
(b) On or after January 1, 2012. The provisions of this paragraph must not be construed to prohibit a retired person who was hired on or after January 1, 2012, from participating in the Program until the retired person is eligible for coverage under an individual medical plan offered pursuant to the Health Insurance for the Aged Act, 42 U.S.C. §§ 1395 et seq. The retired person shall pay the entire premium or contribution for his or her participation in the Program.
8. The provisions of subsection 7 do not apply to a person who was employed by the State on or before January 1, 2012, who has a break in service and returns to work for the State at the same or another participating state agency after that date, regardless of the length of the break in service, so long as the person did not withdraw from and was eligible to participate in the Public Employees’ Retirement System before or during the break in service.
9. If the amount calculated pursuant to subsection 5 or 6 exceeds the actual premium or contribution for the plan of the Program that the retired participant selects, the balance must be credited to the Program Fund.
10. For the purposes of this section:
(a) Credit for service must be calculated in the manner provided by chapter 286 of NRS.
(b) No proration may be made for a partial year of service.
11. The Office of Finance shall agree through the Board with the insurer for billing of remaining premiums or contributions for the retired participant and the retired participant’s dependents to the retired participant and to the retired participant’s dependents who elect to continue coverage under the Program after the retired participant’s death.
(Added to NRS by 1963, 1320; A 1965, 1026; 1969, 467; 1979, 1075; 1981, 222, 875, 1684; 1983, 640, 1344; 1985, 41; 1987, 504; 1991, 661; 1993, 1155; 1999, 3035; 2001, 2940; 2001 Special Session, 97; 2003, 258, 3255, 3270; 2007, 3147; 2009, 1592, 2357; 2010, 26th Special Session, 6; 2011, 2742, 3311, 3314; 2013, 1424; 2015, 2845, 2851)
NRS 287.0465 Board subrogated to rights of member; lien upon proceeds of recovery from person liable for illness or injury.
1. If a member incurs an illness or injury for which medical services are payable under the plan for self-insurance established by the Board and the illness or injury is incurred under circumstances creating a legal liability in some person, other than the member, to pay all or part of the cost of those services, the Board is subrogated to the right of the member to the extent of all such costs, and may join or intervene in any action by the member or any successor in interest, to enforce that legal liability.
2. If a member or any successor in interest fails or refuses to commence an action to enforce that legal liability, the Board may commence an independent action, after notice to the member or any successor in interest, to recover all costs to which it is entitled. In any such action by the Board, the member may be joined as a third party defendant.
3. If the Board is subrogated to the rights of the member or any successor in interest as provided in subsection 1, the Board has a lien upon the total proceeds of any recovery from the persons liable, whether the proceeds of the recovery are by way of a judgment or settlement or otherwise. Within 15 days after recovery by receipt of the proceeds of the judgment, settlement or other recovery, the member or any successors in interest shall notify the Board of the recovery and pay the Board the amount due to it pursuant to this section. The member or any successors in interest are not entitled to double recovery for the same injury.
4. The member or any successors in interest shall notify the Board in writing before entering any settlement or agreement or commencing any action to enforce the legal liability referred to in subsection 1.
5. As used in this section, “member” means:
(a) An active or retired officer or employee of the State or a dependent of such an officer or employee who is covered under the Program; and
(b) An active or retired officer or employee of a local governmental agency or a dependent of such an officer or employee who is covered under the Program.
(Added to NRS by 1987, 1399; A 1991, 662; 1999, 3036; 2011, 2744)
NRS 287.0467 Retention by certain short-term state employees of membership in and dependents’ coverage under Program.
1. A participating state employee whose position is only authorized for 4 to 6 months every other year and who plans to return to the same or a similar position for the next period during which such a position is authorized may retain the employee’s membership in and any dependents’ coverage by the Program after such employment ceases for:
(a) Six full calendar months in addition to the period of extended coverage required by federal law following the termination of employment; or
(b) Twenty-four full calendar months, if no period of extended coverage is required by federal law.
2. An employee who elects to continue the employee’s participation in the program pursuant to subsection 1 shall pay the entire premium or contribution plus allowable administrative fees for the employee’s insurance until the date on which the employee is reemployed.
3. Failure to return to the same or a similar position for any reason, whether the decision was made by the former employee or the State, does not affect the application of this section.
(Added to NRS by 1999, 3024)
NRS 287.047 Retention by certain retired state officers and employees of membership in and dependents’ coverage under Program. If the retention is consistent with the terms of any agreement between the State and the insurance company which issued the policies pursuant to the Program or with the plan of self-insurance of the Program:
1. A participating state officer or employee who retires on or after July 1, 1985, may retain the state officer’s or employee’s membership in and any dependents’ coverage by the Program.
2. A participating Legislator who retires from the service of the State or who completes 8 years of service as such may retain the Legislator’s membership in and any dependents’ coverage by the Program.
(Added to NRS by 1963, 1320; A 1965, 1027; 1969, 467; 1979, 1076; 1981, 223; 1983, 1100, 1344; 1985, 41; 1991, 250; 1999, 3037; 2003, 3271)
NRS 287.0475 Reinstatement of insurance by retired public officer or employee or surviving spouse.
1. Except as otherwise provided in subsection 3, a retired public officer or employee or the surviving spouse of a retired public officer or employee who is deceased may reinstate any insurance under the Program, except life insurance, that, at the time of reinstatement, is provided by the Program if the retired public officer or employee:
(a) Retired:
(1) Pursuant to NRS 1A.350 or 1A.480, or 286.510 or 286.620, from a participating state agency or was enrolled in a retirement program provided pursuant to NRS 286.802;
(2) Pursuant to NRS 1A.350 or 1A.480, or 286.510 or 286.620, from employment with a county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State which is a participating local governmental agency at the time of the request for reinstatement; or
(3) Pursuant to NRS 1A.350 or 1A.480, or 286.510 or 286.620, from employment with a county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency of the State which is not a participating local governmental agency at the time of the request for reinstatement and:
(I) Was enrolled in the Program as a retired public officer or employee on November 30, 2008; and
(II) Is enrolled in Medicare Part A provided pursuant to Part A of Title XVIII of the Social Security Act, 42 U.S.C. §§ 1395c et seq., and Medicare Part B provided pursuant to Part B of Title XVIII of the Social Security Act, 42 U.S.C. §§ 1395j et seq., at the time of the request for reinstatement; and
(b) Did not have more than one period during which the retired public officer or employee was not covered by insurance under the Program on or after October 1, 2011, or on or after the date of retirement of the public officer or employee, whichever is later.
2. Reinstatement pursuant to subsection 1 must be requested by:
(a) Giving written notice to the Program of the intent of the public officer or employee or surviving spouse to reinstate the insurance not later than 31 days before the commencement of the plan year;
(b) Accepting the Program’s current plan of insurance and any subsequent changes thereto; and
(c) Except as otherwise provided in NRS 287.046, paying any portion of the premiums or contributions for coverage under the Program, in the manner set forth in NRS 1A.470 or 286.615, which are due from the date of reinstatement and not paid by the public employer.
3. If a retired public officer or employee retired pursuant to NRS 1A.350 or 1A.480, or 286.510 or 286.620, from employment with a county, school district, municipal corporation, political subdivision, public corporation or other local governmental agency, the retired public officer or employee, or the surviving spouse of such a retired public officer or employee who is deceased, may not reinstate health insurance pursuant to subsection 1 if he or she is excluded from participation in the Program pursuant to sub-subparagraph (III) of subparagraph (2) of paragraph (h) of subsection 2 of NRS 287.043.
(Added to NRS by 1987, 503; A 1993, 482; 1999, 3037; 2001 Special Session, 98; 2003, 2740, 3256, 3271; 2007, 2880; 2009, 1593, 2358; 2011, 536, 2745; 2021, 316)
NRS 287.0477 Option of surviving spouse or child of police officer, firefighter or volunteer firefighter killed in line of duty to join or continue coverage under Public Employees’ Benefits Program; notification; payment of costs for coverage; duration of eligibility.
1. Except as otherwise provided in subsection 4, the surviving spouse and any surviving child of a police officer or firefighter who was employed by a participating public agency and who was killed in the line of duty may join or continue coverage under the Program or another insurer or employee benefit plan approved by the Board pursuant to NRS 287.0479 if the police officer or firefighter was a participant or would have been eligible to participate on the date of the death of the police officer or firefighter. If the surviving spouse or child elects to join or discontinue coverage under the Program pursuant to this subsection, the spouse, child or legal guardian of the child must notify in writing the participating public agency that employed the police officer or firefighter within 60 days after the date of death of the police officer or firefighter.
2. Except as otherwise provided in subsection 4, the surviving spouse and any surviving child of a volunteer firefighter who was killed in the line of duty and who was officially a member of a volunteer fire department in this State is eligible to join the Program. If such a spouse or child elects to join the Program, the spouse, child or legal guardian of the child must notify in writing the Board within 60 days after the date of death of the volunteer firefighter.
3. The participating public agency that employed the police officer or firefighter shall pay the entire cost of the premiums or contributions for the Program or another insurer or employee benefit plan approved by the Board pursuant to NRS 287.0479 for the surviving spouse or child who meets the requirements set forth in subsection 1. The State of Nevada shall pay the entire cost of the premiums or contributions for the Program for the surviving spouse or child who elects to join the Program pursuant to subsection 2.
4. A surviving spouse is eligible to receive coverage pursuant to this section for the duration of the life of the surviving spouse. A surviving child is eligible to receive coverage pursuant to this section until the child reaches the age at which the child would not otherwise be eligible to receive coverage under the Program.
5. As used in this section “police officer” has the meaning ascribed to it in NRS 617.135.
(Added to NRS by 1999, 2608; A 1999, 3046, 3047; 2003, 1613; 2005, 324; 2011, 2745)
NRS 287.0479 Option of large group of state officers and employees to leave Program and obtain group insurance from insurer or employee benefit plan; approval of proposed contracts by Board; disbursement of premiums and contributions; regulations.
1. If approved by the Board pursuant to this section, a group of not less than 300 active state officers or employees and retired state officers or employees that participate in the Program may leave the Program and secure life, accident or health insurance, or any combination thereof, for the group from an:
(a) Insurer that is authorized by the Commissioner of Insurance to provide such insurance; or
(b) Employee benefit plan, as defined in 29 U.S.C. § 1002(3), that has been approved by the Board. The Board may approve an employee benefit plan unless the Board finds that the plan is not operated pursuant to such sound accounting and financial management practices as to ensure that the group will continue to receive adequate benefits.
2. Before entering into a contract with the insurer or approved employee benefit plan, the group shall submit the proposed contract to the Board for approval. The Board may approve the contract unless the departure of the group from the Program would cause an increase of more than 5 percent in the costs of premiums or contributions for the remaining participants in the Program. In determining whether to approve a proposed contract, the Board shall follow the criteria set forth in the regulations adopted by the Board pursuant to subsection 5 and may consider the cumulative impact of groups that have left or are proposing to leave the Program. Except as otherwise provided in this section, the Board has discretion in determining whether to approve a contract. If the Board approves a proposed contract pursuant to this subsection, the group that submitted the proposed contract is not authorized to leave the Program until 120 days after the date on which the Board approves the proposed contract.
3. The Board shall not approve a proposed contract between an insurer or approved employee benefit plan and a group pursuant to subsection 2 unless:
(a) The group is organized for reasons other than acquiring insurance;
(b) The members of the group share job definitions, classifications or employers, or are otherwise members of a job-related group formed for reasons other than acquiring insurance;
(c) The group has legal authority to enter into contracts and bind its members, meets the requirements of state and federal law concerning nondiscrimination, and has the ability to purchase insurance; and
(d) The group includes all active state officers and employees who satisfy the requirements of paragraph (b) for inclusion in the group and all retired state officers and employees who satisfied those requirements at the time of their retirement.
4. The Board shall disburse periodically to the insurer or employee benefit plan with which a group contracts pursuant to this section the total amount set forth in the contract for premiums or contributions for the members of the group for that period but not to exceed the amount appropriated to or authorized for the participating state agency that employs the members of the group for premiums or contributions for the members of the group for that period, after deducting any administrative costs related to the group.
5. The Board shall adopt regulations establishing the criteria pursuant to which the Board will approve proposed contracts pursuant to subsection 2.
(Added to NRS by 1999, 3025; A 2003, 3272; 2011, 906)
NRS 287.048 Membership in or assignment of wages or salary in payment of premiums or contributions for Program not compulsory. NRS 287.0402 to 287.047, inclusive, do not require any officer or employee of the State of Nevada to accept or join the Program, or to assign the officer’s or employee’s wages or salary in payment of premiums or contributions for the Program.
(Added to NRS by 1963, 1320; A 1965, 1027; 1969, 467; 1983, 1344; 1991, 251; 1999, 3038; 2003, 3273)
NRS 287.0485 No inherent right to certain benefits. No officer, employee or retiree of this State has any inherent right to benefits provided pursuant to NRS 287.0402 to 287.049, inclusive.
(Added to NRS by 2007, 3142)
NRS 287.0487 Participant in Program may seek assistance from Office for Consumer Health Assistance regarding coverage. A participant in the Program may seek assistance from the Office for Consumer Health Assistance of the Department of Health and Human Services regarding concerns and problems related to the participant’s coverage with the Program.
(Added to NRS by 2007, 2869)
NRS 287.049 Costs of premiums or contributions to be budgeted. The cost of premiums or contributions for the Program as provided in NRS 287.044 must be budgeted for as other expenditures of the State are budgeted for.
(Added to NRS by 1963, 1320; A 1967, 98; 1971, 509; 1983, 1345; 1999, 3038)
PARTICIPATION OF EMPLOYEES OF STATE AND ITS POLITICAL SUBDIVISIONS IN FEDERAL OLD-AGE AND SURVIVORS’ INSURANCE
NRS 287.050 Declaration of legislative policy. In order to extend to employees of the State and its political subdivisions, and to the dependents and survivors of such employees, the basic protection accorded to others by the Old-Age and Survivors Insurance System embodied in the Social Security Act, it is hereby declared to be the policy of the Legislature, subject to the limitations of NRS 287.050 to 287.240, inclusive, that such steps be taken as to provide such protection to employees of the State and its political subdivisions who are not eligible to participate in the Public Employees’ Retirement System (chapter 286 of NRS) on as broad a basis as is permitted under the Social Security Act.
[1:420:1955]—(NRS A 1977, 478)
NRS 287.060 “Employee” defined. For the purposes of NRS 287.050 to 287.240, inclusive, “employee” includes an officer of a state or political subdivision thereof.
[Part 2:420:1955]
NRS 287.070 “Employee tax” defined. For the purposes of NRS 287.050 to 287.240, inclusive, “employee tax” means the tax imposed by section 1400 of the Internal Revenue Code of 1939 and section 3101 of the Internal Revenue Code of 1954.
[Part 2:420:1955]
NRS 287.080 “Employment” defined.
1. For the purposes of NRS 287.050 to 287.240, inclusive, “employment” means any service performed by an employee in the employ of the State or any political subdivision thereof for such employer, except:
(a) Service which in the absence of an agreement entered into under NRS 287.050 to 287.240, inclusive, would constitute “employment” as defined in the Social Security Act; or
(b) Service which under the Social Security Act may not be included in an agreement between the State and the Secretary entered into under NRS 287.050 to 287.240, inclusive.
2. Civilian employees of the National Guard units of this state who are employed pursuant to section 90 of the National Defense Act of June 3, 1916 (32 U.S.C., sec. 42), and paid from funds allotted to such units by the Department of Defense, shall for the purposes of NRS 287.050 to 287.240, inclusive, be deemed to be employees of the State and shall be deemed to be a separate coverage group.
3. Individuals employed pursuant to an agreement entered into pursuant to section 205 of the Agricultural Marketing Act of 1946 (7 U.S.C., sec. 1624) or section 14 of the Perishable Agricultural Commodities Act, 1930 (7 U.S.C., sec. 499n), between this state and the United States Department of Agriculture to perform services as inspectors of agricultural products shall be deemed by this state for the purposes of NRS 287.050 to 287.240, inclusive, to be employees of this state and shall be deemed to be a separate coverage group.
[Part 2:420:1955]
NRS 287.090 “Federal Insurance Contributions Act” defined. For the purposes of NRS 287.050 to 287.240, inclusive, “Federal Insurance Contributions Act” means subchapter A of chapter 9 of the Internal Revenue Code of 1939 and subchapters A and B of chapter 21 of the Internal Revenue Code of 1954, as such codes have been and may from time to time be amended.
[Part 2:420:1955]
NRS 287.100 “Political subdivision” defined. For the purposes of NRS 287.050 to 287.240, inclusive, “political subdivision” includes an instrumentality of a state, of one or more of its political subdivisions, or of this State and one or more of its political subdivisions, but only if such instrumentality is a juristic entity which is legally separate and distinct from the State or subdivision and only if its employees are not by virtue of their relation to such juristic entity employees of the State or subdivision.
[Part 2:420:1955]
NRS 287.110 “Secretary” defined. For the purposes of NRS 287.050 to 287.240, inclusive, “Secretary” means the Secretary of Health and Human Services and includes:
1. Any person to whom the Secretary has delegated any of the Secretary’s functions under the Social Security Act with respect to coverage under such act of employees of states and their political subdivisions; and
2. With respect to any action taken prior to April 11, 1953, the Federal Security Administrator and any person to whom the Administrator had delegated any such function.
[Part 2:420:1955]—(NRS A 1983, 130)
NRS 287.120 “Social Security Act” defined. For the purposes of NRS 287.050 to 287.240, inclusive, “Social Security Act” means the Act of Congress approved August 14, 1935, chapter 531, 49 Stat. 620, officially cited as the “Social Security Act” (including regulations and requirements issued pursuant thereto), as such Act has been and may from time to time be amended.
[Part 2:420:1955]
NRS 287.130 “State agency” defined. For the purposes of NRS 287.050 to 287.240, inclusive, “state agency” means the Employment Security Division of the Department of Employment, Training and Rehabilitation or such other agency as the Governor may appoint to administer NRS 287.050 to 287.240, inclusive.
[Part 2:420:1955]—(NRS A 1993, 1552)
NRS 287.140 “Wages” defined. For the purposes of NRS 287.050 to 287.240, inclusive, “wages” means all remuneration for employment as defined in NRS 287.080, including the cash value of all remuneration paid in any medium other than cash, except that the term shall not include that part of such remuneration which, even if it were for “employment” within the meaning of the Federal Insurance Contributions Act, would not constitute “wages” within the meaning of that Act.
[Part 2:420:1955]
NRS 287.150 Federal-state agreement: Provisions. The state agency is hereby authorized on behalf of the State to maintain in full force and effect the agreement and modifications thereof entered into between the State and the Federal Security Administrator on and after November 24, 1953, and with the approval of the Governor to enter into modification thereof (hereafter included in the term “agreement”) with the Secretary, consistent with the terms and provisions of NRS 287.050 to 287.240, inclusive, for the purpose of extending the benefits of the Federal Old-Age and Survivors Insurance System to employees of the State or any political subdivision thereof with respect to services specified in the agreement which constitute employment (as defined in NRS 287.080). The agreement may contain provisions relating to coverage, benefits, contributions, effective date, modification and termination of the agreement, administration and other appropriate provisions which the state agency and the Secretary agree upon, but, except as may be otherwise required by or under the Social Security Act as to the services to be covered, the agreement shall provide in effect that:
1. Benefits will be provided for employees whose services are covered by the agreement (and their dependents and survivors) on the same basis as though such services constituted employment within the meaning of Title II of the Social Security Act.
2. The state will pay to the Secretary of the Treasury, at the time or times prescribed under the Social Security Act, contributions with respect to wages (as defined in NRS 287.140), equal to the sum of the taxes which would be imposed by the Federal Insurance Contributions Act if the services covered by the agreement constituted employment within the meaning of that Act.
3. The agreement shall be effective with respect to services in employment covered by the agreement performed after a date specified therein but in no event may it be effective with respect to any services performed earlier than the last day of the sixth calendar year preceding the year in which the agreement is entered into or in which the modification of the agreement making it applicable to such services is entered into, except that:
(a) A modification entered into after December 31, 1954, and prior to January 1, 1958, may be effective with respect to services performed after December 31, 1954, or after a later date specified in the modification; and
(b) Where the State or a political subdivision of the State has attempted to secure the extension of the benefits provided by Title II of the Social Security Act to its employees, or to any of its employees constituting a coverage group as that term is defined in Section 218 of the Social Security Act, but through error has pursued improper procedures, or where any modification to the agreement heretofore or hereafter executed contains an error, a modification may be executed effective with respect to services performed by those employees of the State or of the political subdivision, as the case may be, as of that date as of which a modification could have been effective if proper procedures had been pursued or if no error had occurred in the modification by which benefits were sought to be secured.
4. All services which constitute employment (as defined in NRS 287.080) and are performed in the employ of the State by employees of the State may be covered by the agreement.
5. All services which:
(a) Constitute employment (as defined in NRS 287.080);
(b) Are performed in the employ of a political subdivision of the State; and
(c) Are covered by a plan which is in conformity with the terms of the agreement and has been approved by the state agency under NRS 287.180,
Ê shall be covered by the agreement.
[Part 3:420:1955]—(NRS A 1957, 185; 1977, 479)
NRS 287.160 Interstate instrumentality: Powers.
1. Any instrumentality jointly created by this state and any other state or states is authorized, upon the granting of like authority by such other state or states:
(a) To enter into an agreement with the Secretary whereby the benefits of the Federal Old-Age and Survivors Insurance System shall be extended to employees of such instrumentality.
(b) To require its employees to pay (and for that purpose to deduct from their wages) contributions equal to the amounts which they would be required to pay under subsection 1 of NRS 287.170 if they were covered by an agreement made pursuant to NRS 287.150.
(c) To make payments to the Secretary of the Treasury in accordance with such agreement, including payments from its own funds, and otherwise to comply with such agreements.
2. Such agreement shall, to the extent practicable, be consistent with the terms and provisions of NRS 287.150 and other provisions of NRS 287.050 to 287.240, inclusive.
[Part 3:420:1955]
NRS 287.170 Contributions by state employees.
1. Every employee of the State whose services are covered by an agreement entered into under NRS 287.150 shall be required to pay for the period of such coverage, into the Social Security Revolving Fund established by NRS 287.200, contributions, with respect to wages (as defined in NRS 287.140), equal to the amount of the employee tax which would be imposed by the Federal Insurance Contributions Act if such services constituted employment within the meaning of that Act. Such liability shall arise in consideration of the employee’s retention in the service of the State, or the employee’s entry upon such service, after March 29, 1955.
2. The contribution imposed by this section shall be collected by deducting the amount of the contribution from wages as and when paid, but failure to make such deduction shall not relieve the employee from liability for such contribution.
3. If more or less than the correct amount of the contribution imposed by this section is paid or deducted with respect to any remuneration, proper adjustments, or refund if adjustment is impracticable, shall be made, without interest, in such manner and at such times as the state agency shall prescribe.
[4:420:1955]
NRS 287.180 Plans for coverage of employees of political subdivisions.
1. Each political subdivision of the State is authorized to submit for approval by the state agency a plan for extending the benefits of Title II of the Social Security Act, in conformity with applicable provisions of such Act, to employees of such political subdivision. Each such plan and any amendment thereof shall be approved by the state agency if it finds that such plan, or such plan as amended, is in conformity with such requirements as are provided in regulations of the state agency, except that no such plan shall be approved unless:
(a) It is in conformity with the requirements of the Social Security Act and with the agreement entered into under NRS 287.150 or 287.160.
(b) It provides that all services which constitute employment (as defined in NRS 287.080) and are performed in the employ of the political subdivision by employees thereof shall be covered by the plan, except that it may exclude services performed by individuals to whom section 218(c) (3) (c) of the Social Security Act is applicable.
(c) It specifies the source or sources from which the funds necessary to make the payments required by paragraph (a) of subsection 3 and by subsection 4 are expected to be derived and contains reasonable assurance that such sources will be adequate for such purpose.
(d) It provides for such methods of administration of the plan by the political subdivision as are found by the state agency to be necessary for the proper and efficient administration of the plan.
(e) It provides that the political subdivision will make such reports, in such form and containing such information, as the state agency may from time to time require, and comply with such provisions as the state agency or the Secretary may from time to time find necessary to assure the correctness and verification of such reports.
(f) It authorizes the state agency to terminate the plan in its entirety, in the discretion of the state agency, if it finds that there has been a failure to comply substantially with any provision contained in such plan, such termination to take effect at the expiration of such notice and on such conditions as may be provided by regulations of the state agency and may be consistent with the provisions of the Social Security Act.
2. The state agency shall not finally refuse to approve a plan submitted by a political subdivision under subsection 1, and shall not terminate an approved plan, without reasonable notice and opportunity for hearing to the political subdivision affected thereby.
3. Each political subdivision:
(a) As to which a plan has been approved under this section shall pay into the Social Security Revolving Fund, with respect to wages (as defined in NRS 287.140) at such time or times as the state agency may by regulation prescribe, contributions in the amounts and at the rates specified in the applicable agreement entered into by the state agency under NRS 287.150 or 287.160.
(b) Required to make payments under paragraph (a) of this subsection is authorized, in consideration of the employee’s retention in, or entry upon, employment after March 29, 1955, to impose upon each of its employees, as to services which are covered by an approved plan, a contribution with respect to the employee’s wages (as defined in NRS 287.140), not exceeding the amount of the employee tax which would be imposed by the Federal Insurance Contributions Act if such services constituted employment within the meaning of that Act, and to deduct the amount of such contribution from the employee’s wages as and when paid. Contributions so collected shall be paid into the Social Security Revolving Fund in partial discharge of the liability of such political subdivision or instrumentality under paragraph (a) of this subsection. Failure to deduct such contribution shall not relieve the employee or employer of liability therefor.
4. Delinquent payments due under paragraph (a) of subsection 3 may, with interest at the rate of 6 percent per annum, be recovered by action in a court of competent jurisdiction against the political subdivision liable therefor or may, at the request of the state agency, be deducted from any other moneys payable to such subdivision by any department or agency of the State.
[5:420:1955]
NRS 287.190 Exclusion of service of employee eligible for participation in Public Employees’ Retirement System; exception.
1. Except as provided in subsection 2, service of employees of the State of Nevada or of any political subdivision thereof who are eligible to participate in the Retirement System established pursuant to chapter 286 of NRS is specifically excluded from NRS 287.050 to 287.240, inclusive.
2. Any certified public school teacher receiving a service retirement allowance under the provisions of chapter 286 of NRS may, upon subsequent employment in the position of substitute teacher in any school district in the State, file a written request with the school district for coverage under the Social Security Act, pursuant to the provisions of NRS 287.050 to 287.240, inclusive.
[6:420:1955]—(NRS A 1971, 18; 1977, 480)
NRS 287.200 Social Security Revolving Fund: Creation; sources; administration; disbursements; duties of State Treasurer.
1. There is hereby established a special fund to be known as the Social Security Revolving Fund. Such Fund shall consist of, and there shall be deposited in such Fund:
(a) All contributions, interest and penalties collected under NRS 287.170 and 287.180.
(b) All moneys appropriated thereto under NRS 287.050 to 287.240, inclusive.
(c) Any property or securities and earnings thereof acquired through the use of moneys belonging to the Fund.
(d) Interest earned upon any moneys in the Fund.
(e) All sums recovered upon the bond of the custodian or otherwise for losses sustained by the Fund.
(f) All other moneys received for the Fund from any other source.
Ê All moneys in the Fund shall be mingled and undivided. Subject to the provisions of NRS 287.050 to 287.240, inclusive, the state agency is vested with full power, authority and jurisdiction over the Fund, including all moneys and property or securities belonging thereto, and may perform any and all acts, whether or not specifically designated, which are necessary to the administration thereof and are consistent with the provisions of NRS 287.050 to 287.240, inclusive.
2. The Social Security Revolving Fund shall be established and held separate and apart from any other funds or moneys of the State and shall be used and administered exclusively for the purposes of NRS 287.050 to 287.240, inclusive. Withdrawals from such Fund shall be made for:
(a) Payment of amounts required to be paid to the Secretary of the Treasury pursuant to the agreement entered into pursuant to section 218 of the Social Security Act.
(b) Payment of refunds provided for in subsection 3 of NRS 287.170.
(c) Refunds of overpayments, not otherwise adjustable, made by a political subdivision or instrumentality.
3. From the Social Security Revolving Fund the State Treasurer shall pay to the Secretary of the Treasury such amounts and at such time or times as may be directed by the state agency in accordance with any agreement entered into under NRS 287.150 and the Social Security Act.
4. The State Treasurer shall be ex officio treasurer and custodian of the Social Security Revolving Fund and shall administer such Fund in accordance with the provisions of NRS 287.050 to 287.240, inclusive, and the directions of the state agency and shall pay all warrants drawn upon it in accordance with the provisions of this section and with such regulations as the state agency may prescribe pursuant thereto.
5. All moneys in the Social Security Revolving Fund created under the provisions of chapter 103, Statutes of Nevada 1953, on March 29, 1955, including the sum of $750 transferred thereto by the State Treasurer from the General Fund pursuant to chapter 103, Statutes of Nevada 1953, shall remain in the Social Security Revolving Fund created by this section and shall not revert without further legislative enactment. These moneys, including the sum of $750, in addition to the contributions collected and paid into the Social Security Revolving Fund under NRS 287.170 and 287.180, are to be made available for the purposes of subsections 2 and 3 of this section until expended, along with such additional sums as are found to be necessary to make the payments to the Secretary of the Treasury which this state is obligated to make pursuant to the agreement of November 24, 1953, and modifications thereof entered into under NRS 287.150.
[7:420:1955]
NRS 287.210 Social Security Administration Fund: Creation; sources; disbursements.
1. There is hereby established a special fund to be known as the Social Security Administration Fund. The Fund consists of and there must be deposited in the Fund:
(a) All payments made by participating coverage groups for assessments established by regulations adopted pursuant to NRS 287.050 to 287.240, inclusive, to provide for the costs incurred by the state agency in administering NRS 287.050 to 287.240, inclusive.
(b) All money appropriated thereto under NRS 287.050 to 287.240, inclusive.
(c) All remaining money collected for administration expense pursuant to chapter 103, Statutes of Nevada 1953, and regulations relating thereto.
2. The Social Security Administration Fund must not be commingled with other state funds but must be maintained in a separate account on the books of the depository. Withdrawals from the Fund are authorized and may be used for:
(a) The payment of administrative costs of NRS 287.050 to 287.240, inclusive;
(b) The payment of advances to the administrative fund of the state agency covering estimated administrative costs of NRS 287.050 to 287.240, inclusive;
(c) Refunds of assessments paid by participating coverage groups which are not otherwise adjustable; and
(d) Reimbursement of advances made by the Employment Security Division of the Department of Employment, Training and Rehabilitation for costs of administration of chapter 103, Statutes of Nevada 1953.
[8:420:1955]—(NRS A 1993, 1553)
NRS 287.220 Regulations of state agency. The state agency shall adopt such regulations, not inconsistent with the provisions of NRS 287.050 to 287.240, inclusive, as it finds necessary or appropriate to the efficient administration of the functions with which it is charged under NRS 287.050 to 287.240, inclusive.
[9:420:1955]
NRS 287.230 Studies of state agency. The state agency shall make studies concerning the problem of Old-Age and Survivors Insurance protection for employees of the State and local governments and their instrumentalities and concerning the operation of agreements made and plans approved under NRS 287.050 to 287.240, inclusive.
[10:420:1955]—(NRS A 2015, 2768)
NRS 287.240 Repeal of chapter 103, Statutes of Nevada 1953; liabilities, obligations and agreements to continue. Chapter 103, Statutes of Nevada 1953, is repealed, but all liabilities and obligations created by chapter 103, Statutes of Nevada 1953, or by any agreements entered into under the authority thereof, shall continue in full force and effect as if chapter 103, Statutes of Nevada 1953, had not been repealed.
[12:420:1955]
PROGRAMS FOR REDUCTION OF TAXABLE INCOME FOR PUBLIC EMPLOYEES
NRS 287.245 Employer may agree with employee to reduce taxable compensation; federal requirements prerequisite for operation of program; powers of Board of the Public Employees’ Benefits Program.
1. The State may agree with any of its employees, and the Board of Regents of the University of Nevada may agree with any of its employees, to reduce the amount of taxable compensation due to an employee in accordance with a program established pursuant to 26 U.S.C. § 125 by the Board of the Public Employees’ Benefits Program.
2. Political subdivisions of this State may agree with any of their employees to reduce the amount of taxable compensation due to an employee in accordance with a program established pursuant to 26 U.S.C. § 125.
3. The employer shall deduct an amount from the taxable compensation of an employee pursuant to the agreement between the employer and the employee.
4. An employer shall not make any reduction in the taxable compensation of an employee pursuant to this section until the program established meets the requirements of 26 U.S.C. § 125 for eligibility.
5. The Board of the Public Employees’ Benefits Program may establish and administer a program pursuant to 26 U.S.C. § 125. The Board may:
(a) Create an appropriate fund for administration of money and other assets resulting from the money deducted pursuant to the program.
(b) Delegate to one or more state agencies or institutions of the Nevada System of Higher Education the responsibility for administering the program for their respective employees, including, without limitation:
(1) Collection of money deducted;
(2) Transmittal of money collected to depositories within the State designated by the Board; and
(3) Payment for eligible uses.
(c) Contract with a natural person, corporation, institution or other entity, directly or through a state agency or institution of the Nevada System of Higher Education, for services necessary to the administration of the plan, including, without limitation:
(1) Consolidated billing;
(2) The keeping of records for each participating employee and the program;
(3) The control and safeguarding of assets;
(4) Programs for communication with employees; and
(5) The administration and coordination of the program.
6. Each employee who participates in a program established by the Board of the Public Employees’ Benefits Program pursuant to this section shall pay a proportionate share of the cost to administer the program as determined by the Board.
7. The provisions of this section do not supersede, make inoperative or reduce the benefits provided by the Public Employees’ Retirement System or by any other retirement, pension or benefit program established by law.
(Added to NRS by 1989, 937; A 1991, 663; 1993, 385, 2509; 1999, 3038)
DEFERRED COMPENSATION FOR STATE EMPLOYEES
NRS 287.250 Definitions. As used in NRS 287.250 to 287.370, inclusive, unless the context otherwise requires, the words and terms defined in NRS 287.260 to 287.310, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1977, 893; A 1995, 1868; 1999, 33; 2017, 1601)
NRS 287.260 “Committee” defined. “Committee” means the Committee to Administer the Public Employees’ Deferred Compensation Program.
(Added to NRS by 1977, 894; A 2017, 1601)
NRS 287.270 “Deferred compensation” defined. “Deferred compensation” means income which a state employee or employee of the Nevada System of Higher Education may legally set aside under the Program, which may consist of one or more plans authorized by 26 U.S.C. § 401(a), 401(k), 403(b), 457 or 3121, including, without limitation, a FICA alternative plan, or any other plan authorized by any federal law to reduce taxable compensation or other forms of compensation, and which income, while invested under the Program, is exempt from federal income taxes on the employee’s contributions and interest, dividends and capital gains.
(Added to NRS by 1977, 894; A 1979, 797; 1985, 1122; 1987, 1823; 1993, 386; 2001, 1004; 2003, 1408)
NRS 287.275 “Executive Officer” defined. “Executive Officer” means the Executive Officer of the Public Employees’ Deferred Compensation Program appointed by the Director of the Department of Administration pursuant to NRS 232.215.
(Added to NRS by 2017, 1597)
NRS 287.300 “Investment” defined. “Investment” means a savings account, certificate of deposit, fixed or variable annuity contract, life insurance contract, mutual fund or other investment which the Committee has approved for the Program.
(Added to NRS by 1977, 894)
NRS 287.310 “Program” defined. “Program” means the Public Employees’ Deferred Compensation Program authorized by NRS 287.250 to 287.370, inclusive.
(Added to NRS by 1977, 894; A 2017, 1601)
NRS 287.320 Employer may agree with employee to defer compensation; investment of withheld money; deferred compensation and related property, rights and income held in trust.
1. The State may agree with any of its employees, and the Board of Regents of the University of Nevada may agree with any of its employees, to defer the compensation due to them in accordance with a program approved by the Committee which may consist of one or more plans authorized by 26 U.S.C. § 401(a), 401(k), 403(b), 457 or 3121, including, without limitation, a FICA alternative plan, or any other plan authorized by any federal law to reduce taxable compensation or other forms of compensation. The Board of Regents may agree with any of its employees to defer the compensation due to them as authorized by 26 U.S.C. § 403(b) without submitting the program to the Committee for its approval. An employee may defer compensation under one or more plans in the Program.
2. The employer shall withhold the amount of compensation which an employee has, by such an agreement, directed the employer to defer.
3. The employer may invest the withheld money in any investment approved by the Committee or, in the case of deferred compensation under 26 U.S.C. § 403(b) for employees of the Nevada System of Higher Education by the Board of Regents of the University of Nevada.
4. The investments must be underwritten and offered in compliance with all applicable federal and state laws and regulations, and may be offered only by persons who are authorized and licensed under all applicable state and federal regulations.
5. All amounts of compensation deferred pursuant to the Program, all property and all rights purchased with those amounts and all income attributable to those amounts, property or rights must, in accordance with 26 U.S.C. § 401(a), 401(k), 403(b), 457(g) or 3121, including, without limitation, a FICA alternative plan, or any other federal law authorizing a plan to reduce taxable compensation or other forms of compensation, as applicable, be held in trust for the exclusive benefit of the participants in the Program and their beneficiaries.
(Added to NRS by 1977, 894; A 1979, 797; 1985, 1122; 1987, 1823; 1993, 386; 1999, 32; 2001, 1004; 2003, 1408; 2017, 1601)
NRS 287.325 Committee to Administer Public Employees’ Deferred Compensation Program: Appointment, terms and compensation of members; vacancies.
1. The Governor shall appoint the Committee to Administer the Public Employees’ Deferred Compensation Program. The Committee must consist of:
(a) Two members who are employed by state agencies whose payrolls are administered by the Division of Human Resource Management of the Department of Administration;
(b) One member who is employed by:
(1) A state agency whose payroll is administered by the Division of Human Resource Management of the Department of Administration; or
(2) A political subdivision that participates in the Program;
(c) One member who is employed by a state agency whose payroll is administered by an entity other than the Division of Human Resource Management of the Department of Administration; and
(d) One member who has retired from employment by the State of Nevada or the Nevada System of Higher Education.
Ê Each member of the Committee must be a participant in the Program, have participated in the Program for not less than 2 years and have been nominated for membership by five or more persons who have each participated in the Program for not less than 6 months.
2. After their initial terms, members of the Committee serve terms of 4 years or until their successors have been appointed and have qualified.
3. A vacancy on the Committee occurs when a member dies, resigns or becomes ineligible for membership on the Committee. A person becomes ineligible for membership on the Committee when:
(a) The person ceases to be a participant in the Program; or
(b) Except as otherwise provided in this paragraph, the person ceases to have the qualifications for membership required by the paragraph of subsection 1 under which the person was appointed. A member of the Committee who ceases to have those qualifications may serve the remainder of the member’s term if that period does not exceed 24 months.
4. The member appointed pursuant to paragraph (d) of subsection 1 must be compensated $80 per day from money appropriated from the Program pursuant to NRS 287.365 for attending a meeting of the Committee and for acting at the direction of or on behalf of the Committee.
5. For the purposes of this section, “participant in the Program” means a person who is:
(a) Deferring compensation pursuant to the Program;
(b) Maintaining deferred compensation in the Program; or
(c) Receiving payments of deferred compensation pursuant to the Program.
(Added to NRS by 1995, 1867; A 1997, 25; 2017, 1601)
NRS 287.330 Committee to Administer Public Employees’ Deferred Compensation Program: Duties; powers; exemption from liability for certain decisions relating to investments; delegation of administrative duties; standards for exercising delegated duties.
1. The Committee shall:
(a) At its first meeting each year, designate one of its members to serve as Chair of the Committee for a term of 1 year or until the Chair’s successor has been designated.
(b) Act in such a manner as to promote the collective best interests of the participants in the Program.
2. The Committee may:
(a) Create an appropriate account for administration of money and other assets resulting from compensation deferred pursuant to the Program.
(b) With the approval of the Governor, delegate to one or more state agencies or institutions of the Nevada System of Higher Education the responsibility for administering the Program for their respective employees, including:
(1) Collection of deferred compensation;
(2) Transmittal of money collected to depositories within the State designated by the Committee; and
(3) Payment of deferred compensation to participating employees.
(c) Contract with a private person, corporation, institution or other entity, directly or through a state agency or institution of the Nevada System of Higher Education, for services necessary to the administration of the plan, including, without limitation:
(1) Consolidated billing;
(2) The keeping of records for each participating employee and the Program;
(3) The purchase, control and safeguarding of assets;
(4) Programs for communication with employees; and
(5) The administration and coordination of the Program.
3. The Committee and its individual members are not liable for any decision relating to investments if the Committee has:
(a) Obtained the advice of qualified counsel on investments.
(b) Established proper objectives and policies relating to investments.
(c) Discharged its duties regarding the decision:
(1) Solely in the interest of the participants in the Program; and
(2) With the care, skill, prudence and diligence that, under the circumstances existing at the time of the decision, a prudent person who is familiar with similar investments would use while acting in a similar capacity in conducting an enterprise of similar character and purpose.
(d) Solicited proposals from qualified providers, record keepers or third-party administrators of plans at least once every 5 years.
(e) Monitored the plan and investments to ensure that fees and expenses are reasonable.
4. The Committee may delegate administrative duties for the Program to the Executive Officer. The Executive Officer and the staff of the Program shall act to discharge their duties in the collective best interest of the participants of the Program and with the care, skill, prudence and diligence that, under the circumstances existing at the time of the actions, a prudent person who is familiar with similar programs would use while acting in a similar capacity in conducting an enterprise of similar character and purpose.
(Added to NRS by 1977, 894; A 1979, 797; 1985, 1122; 1991, 1759; 1993, 387; 1995, 1868; 1997, 278; 2007, 1236; 2017, 1602)
NRS 287.335 Interest and income earned on money in deferred compensation account. The interest and income earned on the money in the deferred compensation account created pursuant to subsection 2 of NRS 287.330 in the State General Fund, after deducting any applicable charges, must be credited to the account.
(Added to NRS by 1999, 33)
NRS 287.337 Employment of staff or consultants by Executive Officer. The Executive Officer may, within the limits of money available for this purpose, employ or enter into a contract for the services of such employees or consultants as is necessary for the performance of the duties of the Executive Officer.
(Added to NRS by 2017, 1597)
NRS 287.338 Procedure for awarding contracts to vendors.
1. The Program is subject to the provisions of chapter 333 of NRS.
2. The Committee shall act as the chief of the using agency for the purposes of NRS 333.335.
3. If a committee to evaluate proposals for a contract of the Program is established pursuant to NRS 333.335, any number of members of the Committee may be appointed to the evaluation committee. If one or more members of the Committee are appointed to an evaluation committee:
(a) No action or deliberation regarding any business of the Committee other than the confidential review of the proposals pursuant to NRS 333.335 may be taken or conducted by the evaluation committee.
(b) Except as otherwise provided in paragraph (a), a meeting of the evaluation committee is not subject to chapter 241 of NRS.
4. The Committee shall review the results of any evaluation of proposals for a contract for the Program pursuant to NRS 333.335 in a closed meeting.
5. The Committee shall take the following actions pursuant to NRS 333.335 only in an open meeting:
(a) Award the contract pursuant to NRS 333.335;
(b) Cancel a request for proposals; or
(c) Reissue a modified request for proposals.
(Added to NRS by 2017, 1597)
NRS 287.340 Deferrals of compensation: Deductions from payroll; limitation on amount deferred.
1. Deferrals of compensation may be withheld as deductions from the payroll in accordance with the agreement between the employer and a participating employee.
2. The amount of deferred compensation set aside by the employer to a plan under the Program during any calendar year may not exceed the amount authorized by 26 U.S.C. § 401(a), 401(k), 403(b), 457 or 3121, including, without limitation, a FICA alternative plan, or any other federal law authorizing a plan to reduce taxable compensation or other forms of compensation, as applicable.
(Added to NRS by 1977, 895; A 1979, 798; 1985, 1123; 1987, 1823; 2001, 1005; 2003, 1409)
NRS 287.350 Federal requirements prerequisite for operation of plan; taxation of deferred income by State or political subdivision.
1. No plan in the Program becomes effective and no deferral may be made until the plan meets the requirements of 26 U.S.C. § 401(a), 401(k), 403(b), 457 or 3121, including, without limitation, a FICA alternative plan, or any other federal law authorizing a plan to reduce taxable compensation or other forms of compensation, as applicable, for eligibility.
2. Income deferred during a period in which no income tax is imposed by the State or a political subdivision may not be taxed when paid to the employee.
(Added to NRS by 1977, 895; A 1979, 798; 1987, 1824; 2001, 1005; 2003, 1409)
NRS 287.360 Program additional to other retirement, pension and benefit systems. The Program must be established in addition to other retirement, pension and benefit systems established by the State or the Nevada System of Higher Education, and does not supersede, make inoperative, or reduce benefits provided by the Public Employees’ Retirement System or by any other retirement, pension or benefit program established by law.
(Added to NRS by 1977, 895; A 1985, 1123; 1993, 387)
NRS 287.365 Use of money withdrawn or appropriated from Program; deposit of certain money withdrawn from Program in deferred compensation account.
1. No money may be withdrawn or appropriated from the Program, except:
(a) For payment to a participant or beneficiary of a participant pursuant to the terms of the Program;
(b) In the amount required to pay the necessary expenses of administering the Program;
(c) As specifically authorized by federal law or regulation or by a special act of the Legislature; or
(d) To compensate the member of the Committee appointed pursuant to paragraph (c) of subsection 1 of NRS 287.325.
2. All money withdrawn from the Program pursuant to paragraphs (b) and (d) of subsection 1 must be deposited in the State General Fund for credit to the deferred compensation account created pursuant to subsection 2 of NRS 287.330.
(Added to NRS by 1995, 1867; A 1997, 26; 1999, 33)
NRS 287.370 Use of appropriated money in administration of Program. No appropriated money of the State may be spent in connection with the administration of the Program except as compensation for employees who participated in the administration as part of their regular duties, including without limitation:
1. Members of the Committee;
2. The Executive Officer and employees of the Program; and
3. Employees of the state agency or the institution of the Nevada System of Higher Education selected to administer the Program.
(Added to NRS by 1977, 895; A 1985, 1123; 1993, 387; 2017, 1603)
DEFERRED COMPENSATION FOR EMPLOYEES OF POLITICAL SUBDIVISIONS
NRS 287.381 Definitions. As used in NRS 287.381 to 287.480, inclusive, unless the context otherwise requires, the words and terms defined in NRS 287.391, 287.401 and 287.411 have the meanings ascribed to them in those sections.
(Added to NRS by 1979, 799)
NRS 287.391 “Committee” defined. “Committee” means the committee established to administer the program.
(Added to NRS by 1979, 799)
NRS 287.401 “Deferred compensation” defined. “Deferred compensation” means income which an employee of a political subdivision may legally set aside under the program, which may consist of one or more plans authorized by 26 U.S.C. § 401(a), 401(k) or 457 and which income, while invested under the program, is exempt from federal income taxes on the employee’s contributions and interest, dividends and capital gains.
(Added to NRS by 1979, 799; A 1985, 1124; 2001, 1005)
NRS 287.411 “Program” defined. “Program” means the deferred compensation program for employees of political subdivisions authorized by NRS 287.381 to 287.480, inclusive.
(Added to NRS by 1979, 799)
NRS 287.420 Employer may agree with employee to defer compensation; investment of withheld money.
1. A political subdivision may agree with any of its employees to defer the compensation due to them in accordance with a program approved by the committee which may consist of one or more plans authorized by 26 U.S.C. § 401(a) or 457. An employee may defer compensation under one or more plans in the program.
2. The political subdivision shall withhold the amount of compensation which an employee has, by such an agreement, directed the political subdivision to defer.
3. The political subdivision may invest the withheld money in any investment permitted by law and approved by the committee.
4. The investments must be underwritten and offered in compliance with all applicable federal and state laws and regulations, and may be offered only by persons who are authorized and licensed under all applicable state and federal regulations.
(Added to NRS by 1979, 799; A 2001, 1005)
NRS 287.430 Fund for administration of money and other assets; deferred compensation and related income, property and rights held in trust.
1. The governing body of a political subdivision may create an appropriate fund for administration of money and other assets resulting from compensation deferred under the program.
2. All amounts of compensation deferred pursuant to the program, all property and rights purchased with those amounts, and all income attributable to those amounts, property or rights must, in accordance with 26 U.S.C. § 401(a) or 457(g), as applicable, be held in trust for the exclusive benefit of the participants in the program and their beneficiaries.
(Added to NRS by 1979, 799; A 1999, 161; 2001, 1005)
NRS 287.440 Governing body may appoint committee to administer program; powers of committee.
1. The governing body of a political subdivision may appoint a committee to which it may delegate the responsibility for administering the program for its employees, including:
(a) Collection of deferred compensation;
(b) Transmittal of money collected to depositories within the State; and
(c) Payment of deferred compensation to participating employees.
2. The committee may contract with a private person, corporation, institution or other entity, directly or through an agency of the political subdivision, for services necessary to the administration of the plan, including without limitation:
(a) Consolidated billing;
(b) Recordkeeping for each participating employee and the program;
(c) Purchase, control and safeguarding of assets;
(d) Communication with its employees; and
(e) Administration and coordination of the program.
(Added to NRS by 1979, 799)
NRS 287.450 Deferrals of compensation: Deductions from payroll; limitation on amount deferred.
1. Deferrals of compensation may be withheld as payroll deductions in accordance with the agreement between the political subdivision and a participating employee.
2. The amount of deferred compensation set aside by the political subdivision to a plan under the program during any calendar year may not exceed the amount authorized by 26 U.S.C. § 401(a) or 457, as applicable.
(Added to NRS by 1979, 800; A 2001, 1005)
NRS 287.460 Federal requirements prerequisite for operation of plan; taxation of deferred income by State or political subdivision.
1. No plan in the program becomes effective and no deferral may be made until the plan meets the requirements of 26 U.S.C. § 401(a) or 457, as applicable, for eligibility.
2. Income deferred during a period in which no income tax is imposed by the State or a political subdivision may not be taxed when paid to the employee.
(Added to NRS by 1979, 800, A 2001, 1006)
NRS 287.470 Program additional to other retirement, pension and benefit systems. The program is in addition to other retirement, pension and benefit systems available to employees of the political subdivision and does not supersede, make inoperative or reduce benefits provided by the Public Employees’ Retirement System or by any other retirement, pension or benefit program established by law.
(Added to NRS by 1979, 800)
NRS 287.480 Use of appropriated money in administration of program. No appropriated money of the political subdivision may be spent in connection with the administration of the program except as compensation for employees who participated in the administration as part of their regular duties.
(Added to NRS by 1979, 800)
CONTRACTS FOR PREPAID PROFESSIONAL SERVICES
NRS 287.500 Definitions. As used in NRS 287.500 to 287.530, inclusive, unless the context otherwise requires:
1. “Employee organization” means an organization of any kind whose members are governmental employees and has as one of its purposes the improvement of the terms and conditions of employment of governmental employees.
2. “Professional service” means any type of personal service which may be performed only pursuant to a license, certificate of registration or other authorization issued by this state, except services provided by any person licensed under chapter 630 or 633 of NRS or by any medical facility or facility for the dependent as defined in chapter 449 of NRS.
(Added to NRS by 1977, 993; A 1985, 514, 1758)
NRS 287.510 Contracts authorized; payment.
1. An employee organization may enter into a contract or other type of agreement with any person authorized in this state to provide professional services for the purpose of making the services available to members of the organization.
2. The contract or agreement shall provide that the organization will make periodic payments to the person rendering the professional services and such payments will be made only after the services have been performed.
(Added to NRS by 1977, 993)
NRS 287.520 Duties of employee organization. The employee organization shall:
1. Establish procedures for collecting assessments from its members for the professional services; and
2. Report to its members the amount of money collected and the types of professional services which are available.
(Added to NRS by 1977, 993)
NRS 287.530 Employee organization as trustee of money collected; claims.
1. The employee organization is trustee of any money collected from its members for the payment of professional services.
2. Any claim by a member on account of money paid in shall be made against the employee organization.
(Added to NRS by 1977, 994)