Decree of the Cantonal Council on the Pension Scheme for Members of the Highest Administrative and Judicial Authorities and the State Chancellor (Magistrates' Pension Scheme) (Magistratenpensionsordnung) - Scope

1. The Pension Regulation applies to the active and former members of the Government Council and the Cantonal Court, as well as to the State Secretary (Magistrates). It does not apply to substitute judges and specialized judges.

1. Magistrates are insured with the Lucerne Pension Fund.

2. The applicable annual salary corresponds to the relevant wage according to the Federal Act on Old Age and Survivors Insurance of December 20, 1946, minus wage components that occur only occasionally.

3. The regulations of the Lucerne Pension Fund apply, as long as this resolution of the Cantonal Council contains no specific provisions.

1. The former magistrate receives ordinary special benefits from the canton if they leave office for one of the following reasons

a. Non-reelection or non-nomination as a magistrate pursuant to § 1, provided that the former magistrate has completed the 50th year of life or has served at least eight years in office upon leaving; if the event is due to a serious breach of official duty or a criminal act, the government council can reduce or deny the special benefits,

b. Resignation after twelve years of service as a member of the government council and completion of the 55th year of life,

c. Resignation after eight years of service as a member of the government council and completion of the 60th year of life.

2. The former magistrate does not pay contributions for the pension scheme and does not receive any vested benefits from the canton upon leaving office. An exception remains for any vested benefits according to the regulations of the Lucerne Pension Fund.

1. The canton annually pays the former magistrate who meets the requirements of § 3

a. a bridging pension according to § 5,

b. benefits for the continuation of regular pension protection according to § 6,

c. child pensions amounting to 20 percent of the bridging pension for the former magistrate for one child, 35 percent for two children, and 45 percent for three or more children.

1. The bridging pension amounts to 40 percent of the reckonable salary if the former magistrate leaves office before completing the first year of service. It increases by 2 percent for each completed year of service, but not to exceed 56 percent.

2. The reckonable salary corresponds to the last reckonable annual earnings, weighted by the average level of employment of the former magistrate during their term of office, increased by the general salary increase granted to state personnel in the meantime.

1. The Canton of Lucerne shall annually pay the former magistrate or their pension scheme, or to a designated vesting institution, the amount required to continue the ordinary pension protection.

2. This amount corresponds to the sum of the employer's and the insured's contributions according to the regulations of the Lucerne Pension Fund, calculated on the pensionable salary according to § 5 paragraph 2, reduced by the deduction for calculating the insured salary as per the regulations of the Lucerne Pension Fund.

1. If a magistrate with entitlement to ordinary special benefits leaves office, they may withdraw from the Lucerne Pension Fund. The fund will provide the vested benefits as stipulated in the regulations and shall have no further obligations.

2. If the former magistrate entitled to ordinary special benefits does not expressly declare their withdrawal, the following special provisions apply to the Lucerne Pension Fund

a. The former magistrate remains insured with the Lucerne Pension Fund.

b. * Their retirement assets continue to be calculated based on the pensionable salary pursuant to § 5 paragraph 2, reduced by the deduction for computing the insured salary according to the regulations of the Lucerne Pension Fund.

c. * In the event of disability, death, or upon reaching the retirement age of the Lucerne Pension Fund, benefits shall be provided in accordance with the regulations of the Lucerne Pension Fund.

1. The standard special benefits pursuant to §§ 3-9 are reduced by the amount by which these, together with the proportional earned income, exceed the calculable salary according to § 5 paragraph 2 of the former magistrate.

2. The proportional earned income is the part of the earned income that corresponds to the proportion of the magistrate's activity in the total professional activity.

3. The former magistrate shall inform the Department of Finance of their earned income in writing annually. Any excess benefits received must be refunded to the canton.

1. Claims for regular special benefits end upon reaching the retirement age of the Lucerne Pension Fund or at the end of the month following death. Should a disability occur beforehand, the claims are reduced to the extent that the federal disability insurance and the pension or pension-like institutions become liable for benefits.

1. The former magistrate shall receive an exit indemnity amounting to 50 percent of the reckonable salary in accordance with § 5 paragraph 2, if at the time of leaving office due to non-re-election or non-nomination they have neither reached the age of 50 nor completed at least eight years of service. § 3 paragraph 1a sentence 2 shall apply.

2. §§ 4-9 of this Cantonal Council resolution shall not apply.

1. The Executive Council shall implement this resolution of the Cantonal Council and issue the necessary orders.

2. The procedure and the administration of justice shall be governed by the Administrative Procedure Act of July 3, 1972.

1. The Canton of Lucerne shall pay the Lucerne Pension Fund an amount equivalent to the maximum voluntary entry contribution pursuant to § 45 paragraph 3 of the Ordinance on the Lucerne Pension Fund for each magistrate in office on June 30 and July 1, 2003, as a portability benefit. The calculation basis is the pensionable salary as of June 30, 2003, in accordance with § 5 paragraph 2, reduced by the deduction pursuant to § 7 of the Ordinance on the Lucerne Pension Fund. The entry contribution is reduced by the amount of portability-like benefits, including interest, received under previous law (§§ 41 et seq. of the Ordinance on the Lucerne Pension Fund).

2. If a magistrate cannot serve at least eight years in office with the Lucerne Pension Fund until reaching retirement age, they are entitled to a proportional claim of 12.5 percent of the entry contribution per possible year of service according to paragraph 1.

3. The payments by the canton pursuant to paragraphs 1 or 2 shall be at least equal to the termination benefits of the magistrates as of June 30, 2003, pursuant to § 18 of the Grand Council's decision regarding the pension scheme of the members of the highest administrative and judicial authorities as well as the state secretary dated November 17, 1970.

4. Payments pursuant to paragraphs 1 to 3 shall be made with value date June 30, 2003, in each insurance or portability case and proportionately upon the receipt of portability-like benefits. The Canton of Lucerne and the Lucerne Pension Fund shall conclude a corresponding loan agreement. The amounts will be subject to an interest rate of four percent starting July 1, 2003.

**1. The Canton of Lucerne grants the magistrates in office on June 30 and July 1, 2003, and their survivors, a lifelong vested pension in the following cases:**

a. in the event of non-re-election or non-nomination; § 3 paragraph 1a, second sentence, applies,

b. upon resignation after at least eight years of service and reaching the age of 60,

c. upon the resignation of a member of the government council according to § 3 paragraph 1b,

d. in the event of disability or death.

**2. The vested pension corresponds to the benefits according to §§ 12-16 of the Grand Council resolution concerning the pension scheme for members of the highest administrative and judicial authorities, as well as the state secretary dated November 17, 1970. It is calculated based on the salaries insured under the pension scheme as of June 30, 2003. It is adjusted to the price development from the commencement of the pension in accordance with the regulations of the Lucerne Pension Fund. The benefits of the Lucerne Pension Fund are credited.**

**3. If the benefits under the new law are higher, these shall be granted.**

1. The Grand Council Resolution on the Pension Regulations for Members of the Supreme Administrative and Judicial Authorities as well as the State Secretary dated November 17, 1970, is repealed.

2. § 15 is reserved.

1. The existing law applies to the claims and entitlements of former magistrates who were pensioned under the previous law. Exception is made for § 17 of the Pension Regulations for Members of the Highest Administrative and Judicial Authorities as well as the State Secretary dated November 17, 1970, concerning the cost of living allowance.

2. The base and survivor pensions of former magistrates pensioned under the previous law shall be adjusted to the price development from January 1, 2004, in the same manner as the retirement pensions of the Lucerne Pension Fund.

3. The existing law also applies to the portability and transfer benefits according to § 22ter of the Pension Regulations for Members of the Highest Administrative and Judicial Authorities as well as the State Secretary dated November 17, 1970.

1. The Grand Council Resolution shall enter into force on July 1, 2003. It is to be published.