Mississippi First Responders, a group representing police officers, sheriffs, and firefighters, among others, is looking to ensure that a new retirement benefit structure created by the legislature in 2025 will not apply to those who put their lives on the line each day to serve their local communities.
In the most recent legislative session, Gov. Tate Reeves signed House Bill 1 into law. While the bill’s ultimate goal was to phase out the state’s income tax, the legislation also modified Mississippi’s public employees’ retirement system (PERS), creating a new tier to improve the system’s financial stability. As things stand, PERS is estimated to have an unfunded liability of roughly $26 billion.
The new tier, also known as Tier 5, applies to all public employees hired after March 1, 202

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