• County Employees Retirement Law of 1937 (CERL)
• KCERA Board of Retirement CERL Regulations (formerly Bylaws)
• Public Employees’ Pension Reform Act of 2013 (PEPRA)                               

               Learn more about PEPRA.

IRS Model Tax Regulations

• KCERA Regulations for IRC§§401(a)(31) & 402(c)-Rollovers
• KCERA Regulations for IRC§401(a)(9)-RMD Rules
• KCERA Regulations for IRC§401(a)(17)-Compensation Limit
• KCERA Regulations for IRC§401(a)(36)-Normal Retirement Age
• KCERA Regulations for IRC§401(a)-Distribution Restrictions
• KCERA Regulations for IRC§415-Annual Limits

• Administrative Committee Charter
• Board Chair Charter
• Board of Retirement Charter
• Chief Executive Officer Charter
• Committee Chair Charter
• Finance Committee Charter
• Investment Committee Charter
• Nominating Committee Charter
• Vice-Chair Charter

• Board Communications Policy
• Board Operations Policy
• Board Performance Evaluation Policy
• Chief Executive Officer Evaluation Policy
• Chief Executive Officer Succession Policy
• Code of Conduct
• Compensation Policy
• Due Diligence & Service Provider Selection Policy
• Evaluation Period Policy
• Investment Policy Statement
• Monitoring and Reporting Policy
• Service Provider Evaluation Policy
• Trustee Education Policy                                                                                           

                View the annual trustee education report as of December 31, 2025.

• Trustee Travel Policy

• Actuarial Funding Policy
• Administration of Special Allowances Initiated by KCERA Plan Sponsors (also known as “Special Pays Policy”)
• Administrative Appeals Policy
• Conflict of Interest Code
• Declining Employer Payroll Policy
• Election Procedures Policy
• Employer Termination Policy
• Legislative Policy
• Optional Settlement 4 Policy
• Overpayment and Underpayment of Member Benefits Policy
• Overpayment and Underpayment of Member Contributions Policy
• Placement Agent Policy
• Post-Retirement Employment Policy
• Regular Interest and Excess Interest Crediting Policy
• Rules of Procedure for Disability Retirement
• Securities Litigation Policy
• Supplemental Retiree Benefit Reserve (SRBR) Policy