SESSION OF 2023
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2198
As Recommended by House Committee on
Financial Institutions and Pensions

Brief*
HB 2198 would authorize the Kansas Department of
Wildlife and Parks (Department) to become an eligible
employer with the Kansas Police and Firemen’s (KP&F)
Retirement System on July 1, 2023, for persons employed in
the parks, public lands, or law enforcement division who have
completed the coursework for law enforcement officers
approved by the Kansas Law Enforcement Training Center
and who are certified as a full-time police officer or law
enforcement officer. The application for affiliation with KP&F
would be effective on the July 1 next following application.
The Division of the Budget and Governor would be required
to budget future contributions accordingly.
Under this affiliation, the Department would pay the
KP&F employer contribution rate for its qualified employees.
As KP&F members, the employees would contribute at the
rate of 7.15 percent of compensation. Currently, these
employees contribute to the Kansas Public Employees
Retirement System (KPERS or the Retirement System) at the
rate of 6.0 percent. The determination of benefits would be
based upon service credited under KP&F statutes, and it
would include participating service earned on and after July 1,
2023. Department employees who would become KP&F
members and have a vested retirement benefit under KPERS
but terminate employment prior to vesting in KP&F would be
allowed to have their KP&F service credit apply to KPERS
benefits.
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*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
Background
The bill was introduced in the House Committee on
Financial Institutions and Pensions by Representative Blex on
behalf of the Department. [Note: The bill is substantively
similar to bills in previous sessions, including 2022 HB 2713,
2020 HB 2678, and 2018 HB 2764.]
In the House Committee hearing, Representative Blex;
the Secretary of Wildlife and Parks (Secretary); a natural
resource officer working for the Department and representing
Lodge 59 of the Fraternal Order of Police; and
representatives of the Kansas Association of State
Employees (KOSE), Kansas Peace Officers Association, and
Kansas Sheriffs Association provided proponent testimony.
Representative Blex stated the bill would allow qualified
Department employees to transition out of law enforcement at
an earlier age and protect the officer from physical
confrontations at a later age. The Secretary explained the
Department’s law enforcement officers have the same
certification as the officers of the Kansas Highway Patrol and
the agents of the Kansas Bureau of Investigation, and they
face the same dangers as other law enforcement personnel.
The Secretary said the bill would help with recruitment and
retention issues. The KOSE representative addressed the
importance of affording appropriate retirement benefit
opportunities to law enforcement professionals who keep
citizens and communities safe and requested consideration of
inclusion of state correctional officers in KP&F.
The Executive Director of KPERS provided neutral
information, explaining many elements in the KP&F plan are
different from those of regular KPERS. The final average
salary is calculated differently, and the multiplier is 2.5
percent instead of 1.85 percent. The vesting requirement is
15 years of service in KP&F and 5 years of service in
KPERS. Normal KP&F retirement is at age 50 with 25 years
of service, age 55 with 20 years of service, or age 60 with 15
years of service.

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No other testimony was provided.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget, KPERS indicates the bill would require additional
employer contributions of $1.0 million for the Department
beginning in FY 2024. The unfunded actuarial liability (UAL)
for KP&F would not increase, and the change would result in
a reduction to the State/School Group’s UAL by
approximately $6.0 million. According to the actuarial
valuation on December 31, 2021, the UAL of the State/School
Group was $6.8 billion. The FY 2024 Governor’s Budget
Report includes funding for the conversion of Department
officers and certain Kansas Department of Corrections
employees to KP&F. For the Department, the Governor
includes total expenditures of $2.5 million for FY 2024. The
fiscal note states this estimate, however, was not made with
actuarial data and the $1.0 million cost estimate more
accurately represents recent actuarial data.
Retirement system; KP&F affiliation; Kansas Department of Wildlife and Parks;
natural resource officers; law enforcement


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