Request By:
Mr. George R. Arvin
General Manager
Kentucky Retirement Systems
226 West Second Street
Frankfort, Kentucky 40601
Opinion
Opinion By: Robert F. Stephens, Attorney General; By: Patrick B. Kimberlin, III, Assistant Attorney General
This is in response to your recent letter pertaining to employer retirement contributions for the county attorneys and their staffs. Pursuant to Executive Order 77-1100 county attorneys and their staff members have been declared a participating department in the Kentucky Employes Retirement System (KERS) as of January 1, 1978. However, you point out that county attorneys and their staffs have two sources of income (from the Commonwealth and from local fiscal courts) for their duties as prescribed in Chapter 15 of the Kentucky Revised Statutes. You now ask our opinion as to the following question:
"Should retirement employer contributions from both sources of income be paid by the Commonwealth?"
It is our opinion that the Commonwealth is responsible for employer contributions only on that source of income for which the Commonwealth is directly liable. And, the respective fiscal courts are responsible for employer contributions on the other source of income for the county attorneys and their staffs. See generally KRS 61.565.