Plan Details

NHRS administers a defined benefit plan qualified as a tax-exempt entity under sections 401(a) and 501(a) of the Internal Revenue Code.

Retirement system members are state, county and municipal employees, teachers, police officers, and firefighters. The membership consists of two groups, Group I (Employee and Teacher) and Group II (Police and Fire).

The retirement system provides retirement, disability, and death benefits to its eligible members and their beneficiaries. The State of New Hampshire and hundred of local governmental units participate in NHRS for their employees, teachers, firefighters, and police officers. NHRS has 48,000 active members and nearly 33,000 pension recipients.

NHRS has 471 active participating employers – the State of New Hampshire, individual communities, school districts, counties, and others. Not every political subdivision in New Hampshire participates in the retirement system for its Employee members, although most do. Participation is mandatory for Police, Fire, and Teacher members.