New Hampshire Code of Administrative Rules
Ret - Board of Trustees of the N.H. Retirement System
Chapter Ret 500 - FILING OF FORMS
Part Ret 502 - FORMS AND FILING REQUIREMENTS
Section Ret 502.12 - Filing of Form GO-1 and GO-2, Report of Gainful Occupation for Disability Recipients and Employer Verification of Salary

Universal Citation: NH Admin Rules Ret 502.12

Current through Register No. 12, March 21, 2024

(a) Every member who retires early for medical reasons shall, not later than June 30th of each year, complete Section A of the GO-1 form by:

(1) Attaching a copy of the annuitant's individual or joint federal tax return for the year indicated on the form along with all the required schedules;

(2) Checking the appropriate boxes to indicate the member's tax filing status;

(3) Listing the annuitant's telephone number;

(4) Dating the form; and

(5) Signing the form.

(b) Every annuitant who is subject to the reporting requirements of Section B because he or she earned income while collecting disability benefits shall:

(1) Check the appropriate boxes;

(2) Attach the required federal income tax return with schedules;

(3) Send the GO-2 form to the annuitant's former employer;

(4) Check the appropriate box to indicate whether or not the member is required to file a federal income tax return;

(5) List the annuitant's telephone number;

(6) Enter the date of completion;

(7) Sign the form;

(8) Include the employer's GO-2 form; and

(9) Return both the GO-1 and GO-2 forms to the system.

(c) The former employer of each disability annuitant shall complete and return to the annuitant a GO-2 form by providing the following:

(1) The annuitant's position title at the time of retirement;

(2) The requested salary and payroll information;

(3) The date of completion;

(4) The employer's telephone number; and

(5) The name, title and signature of the certifying authority.

(d) The former employer shall return the GO-2 form to the annuitant within 5 working days of its receipt.

#7574, eff 10-10-01, EXPIRED: 10-10-09

New. #9563, eff 10-14-09

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