Handbook for Pension Committee Secretaries

The Georgia Municipal Association (“GMA”) administers the day to day operations of the Georgia Municipal Employees Benefit System (“GMEBS”) Defined Benefit Plan (“Plan”). This handbook is intended to be a basic guide for the Pension Committee Secretaries (“PCS”) of employers who participate in the GMEBS Plan. This handbook does not cover other retirement plans administered by GMA (i.e., the 401(a) Defined Contribution Plan and the 457(b) Deferred Compensation Plan).
 
The information in this publication represents the “general rule” and it is possible that your plan may have terms that differ from the general rule. It is important that you treat the information contained in this publication as a starting point only. There may be additional duties and responsibilities of the PCS that are not outlined in this publication.
 
The GMEBS Plan is governed by federal and state laws and the plan documents. The Plan consists of the Master Plan document, the Trust Agreement, the Adoption Agreement, and any addenda, if applicable. If anything in this publication contradicts with the Plan documents, the Plan documents control.