Senate File 2233 - Introduced SENATE FILE 2233 BY COMMITTEE ON STATE GOVERNMENT (SUCCESSOR TO SSB 3159) A BILL FOR An Act concerning public retirement systems, including the 1 public safety peace officers’ retirement, accident, and 2 disability system, the Iowa public employees’ retirement 3 system, the statewide fire and police retirement system, 4 the judicial retirement system, making appropriations, and 5 including effective date and retroactive applicability 6 provisions. 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 8 TLSB 5818SV (2) 85 ec/sc

S.F. 2233 DIVISION I 1 PUBLIC SAFETY PEACE OFFICERS’ RETIREMENT, ACCIDENT, AND 2 DISABILITY SYSTEM 3 Section 1. Section 97A.1, Code 2014, is amended by adding 4 the following new subsections: 5 NEW SUBSECTION . 5A. “Cancer” means prostate cancer, primary 6 brain cancer, breast cancer, ovarian cancer, cervical cancer, 7 uterine cancer, malignant melanoma, leukemia, non-Hodgkin’s 8 lymphoma, bladder cancer, colorectal cancer, multiple myeloma, 9 testicular cancer, and kidney cancer. 10 NEW SUBSECTION . 9A. “Infectious disease” means HIV or 11 AIDS as defined in section 141A.1, all strains of hepatitis, 12 meningococcal meningitis, and mycobacterium tuberculosis. 13 Sec. 2. Section 97A.6, subsection 5, paragraph b, Code 2014, 14 is amended to read as follows: 15 b. (1) Disease under this section subsection shall mean 16 heart disease or any disease of the lungs or respiratory tract 17 and shall be presumed to have been contracted while on active 18 duty as a result of strain, exposure, or the inhalation of 19 noxious fumes, poison, or gases. 20 (2) Disease under this subsection shall also mean cancer 21 or infectious disease and shall be presumed to have been 22 contracted while on active duty as a result of that duty. 23 (3) However, if a person’s membership in the system first 24 commenced on or after July 1, 1992, and the heart disease 25 or disease of the lungs or respiratory tract , cancer, or 26 infectious disease would not exist, but for a medical condition 27 that was known to exist on the date that membership commenced, 28 the presumption established in this paragraph “b” shall not 29 apply. 30 Sec. 3. Section 97A.8, subsection 1, paragraph e, 31 subparagraph (8), subparagraph division (a), subparagraph 32 subdivision (v), Code 2014, is amended to read as follows: 33 (v) For the fiscal year beginning July 1, 2014, and each 34 fiscal year thereafter, eleven and thirty-five hundredths 35 -1- LSB 5818SV (2) 85 ec/sc 1/ 14

S.F. 2233 four-tenths percent. 1 Sec. 4. PUBLIC SAFETY PEACE OFFICERS’ RETIREMENT, ACCIDENT, 2 AND DISABILITY SYSTEM —— REPORT. The public safety peace 3 officers’ retirement, accident, and disability system, as 4 established pursuant to chapter 97A, shall collect data related 5 to the implementation, utilization, and costs associated with 6 the requirements of this division of this Act providing that 7 cancer and infectious disease are presumed to be a disease 8 contracted while a member of the retirement system is on active 9 duty as provided in section 97A.6, subsection 5. In collecting 10 and reporting data, the system shall provide information as 11 to the actuarial cost to the system of the requirements of 12 this division of this Act and shall collect data relative to 13 any associated medical, insurance, or other costs incurred 14 as a result of this division of this Act. The retirement 15 system shall submit a written report to the general assembly by 16 October 1, 2019, concerning the data collected and including 17 the system’s findings and recommendations. 18 DIVISION II 19 IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM 20 Sec. 5. Section 97B.1A, subsection 5, Code 2014, is amended 21 to read as follows: 22 5. “Beneficiary” means the person or persons who are 23 entitled to receive any benefits payable under this chapter 24 at the death of a member, if the person or persons have been 25 designated on a form provided by the system and filed with the 26 system or designated pursuant to a qualified domestic relations 27 order on file with the system . If no such designation is in 28 effect at the time of death of the member or if no person so 29 designated is living at that time, then the beneficiary is the 30 estate of the member. 31 Sec. 6. Section 97B.1A, subsection 8, paragraph b, 32 subparagraph (7), Code 2014, is amended to read as follows: 33 (7) Employees of an area agency on aging , if as of July 34 1, 1994, the agency provides for participation by all of its 35 -2- LSB 5818SV (2) 85 ec/sc 2/ 14

S.F. 2233 employees who were participating in an alternative qualified 1 plan pursuant to the requirements of the federal Internal 2 Revenue Code on June 30, 2012, and who by September 1, 2013, 3 filed with the system a valid decision to elect out of coverage 4 under this chapter . 5 Sec. 7. Section 97B.1A, subsection 14A, Code 2014, is 6 amended to read as follows: 7 14A. “Member account” means the account established for each 8 member and includes the member’s accumulated contributions and 9 the member’s share of the accumulated employer contributions as 10 provided in section 97B.53 . “Member account” does not mean the 11 supplemental account for active members. 12 Sec. 8. Section 97B.1A, subsection 22A, Code 2014, is 13 amended by striking the subsection. 14 Sec. 9. Section 97B.7A, subsection 5, Code 2014, is amended 15 to read as follows: 16 5. Travel. In the administration of the investment of 17 moneys in the retirement fund, employees of the system and 18 members of the board may travel outside the state for the 19 purpose of meeting with investment firms and consultants and 20 attending conferences and meetings to fulfill their fiduciary 21 responsibilities. This travel is not subject to section 22 8A.512, subsection 2 . 23 Sec. 10. Section 97B.44, Code 2014, is amended to read as 24 follows: 25 97B.44 Beneficiary. 26 1. Each member shall designate , on a form to be furnished 27 by the system or through a qualified domestic relations order 28 on file with the system, designate a beneficiary for death 29 benefits payable under this chapter on the death of the member. 30 The designation may be changed from time to time by the member 31 by filing a new designation with the system. A designation 32 or change in designation made by a member on or after July 33 1, 2000, shall contain the written consent of the member’s 34 spouse, if applicable. The designation of a beneficiary is not 35 -3- LSB 5818SV (2) 85 ec/sc 3/ 14

S.F. 2233 applicable if the member receives a refund of all contributions 1 of the member. If a member who has received a refund of 2 contributions returns to employment, the member shall file a 3 new designation with the system. 4 2. If a member has not designated a beneficiary on a form 5 furnished by the system as provided by this section , or if 6 there are no surviving designated beneficiaries of a member, 7 death benefits payable under this chapter shall be paid to the 8 member’s estate. 9 3. However, the The system may accept a married member’s 10 designation or change in designation under this section without 11 the written consent of the member’s spouse if the member 12 submits a notarized statement indicating that the member has 13 been unable to locate the member’s spouse to obtain the written 14 consent of the spouse after reasonable diligent efforts. The 15 member’s designation or change in designation shall become 16 effective upon filing the necessary forms, including the 17 notarized statement, or orders, with the system. The system 18 shall not be liable to the member, the member’s spouse, or 19 to any other person affected by the member’s designation or 20 change of designation, based upon a designation or change of 21 designation accomplished without the written consent of the 22 member’s spouse. 23 Sec. 11. Section 97B.46, subsection 2, Code 2014, is amended 24 to read as follows: 25 2. A member remaining in service after attaining the age 26 of seventy years is entitled to receive a retirement allowance 27 under sections 97B.49A through 97B.49H 97B.49G , as applicable, 28 without terminating employment. 29 Sec. 12. Section 97B.48, subsection 4, Code 2014, is amended 30 to read as follows: 31 4. Payment of a member’s retirement allowance pursuant to 32 sections 97B.49A through 97B.49H 97B.49G shall commence no 33 later than the required beginning date specified under section 34 401(a)(9) of the federal Internal Revenue Code regardless of 35 -4- LSB 5818SV (2) 85 ec/sc 4/ 14

S.F. 2233 whether the member has submitted the appropriate notice to 1 receive an allowance. If the lump sum actuarial equivalent 2 under subsection 1 could have been selected by the member, 3 payments shall be made in a lump sum rather than as a monthly 4 allowance. 5 Sec. 13. Section 97B.49B, subsection 1, paragraph e, Code 6 2014, is amended by adding the following new subparagraph: 7 NEW SUBPARAGRAPH . (13) An employee of a judicial district 8 department of correctional services whose condition of 9 employment requires the employee to be certified by the Iowa 10 law enforcement academy and who is required to perform the 11 duties of a parole officer as provided in section 906.2. 12 Sec. 14. Section 97B.49F, subsection 2, Code 2014, is 13 amended by striking the subsection. 14 Sec. 15. Section 97B.50A, subsection 1, paragraph b, Code 15 2014, is amended to read as follows: 16 b. “Net disability retirement allowance” means the amount 17 determined by subtracting the amount paid during the previous 18 calendar year by the member for health insurance or similar 19 health care coverage for the member and the member’s dependents 20 from the amount of the member’s disability retirement 21 allowance, including any dividends and distributions from 22 supplemental accounts, paid for that year pursuant to this 23 section . 24 Sec. 16. Section 97B.50A, subsection 9, Code 2014, is 25 amended to read as follows: 26 9. Medical board. The system shall designate a medical 27 board to be composed of three a physician or physicians from 28 the university of Iowa hospitals and clinics who shall arrange 29 for and pass upon the medical examinations required under 30 this section and shall report in writing to the system the 31 conclusions and recommendations upon all matters duly referred 32 to the medical board. Each report of a medical examination 33 under this section shall include the medical board’s findings 34 as to the extent of the member’s physical or mental impairment. 35 -5- LSB 5818SV (2) 85 ec/sc 5/ 14

S.F. 2233 Except as required by this section , each report shall be 1 confidential and shall be maintained in accordance with the 2 federal Americans With Disabilities Act, and any other state 3 or federal law containing requirements for confidentiality of 4 medical records. 5 Sec. 17. Section 97B.52A, subsection 1, paragraph c, 6 subparagraph (2), subparagraph division (b), Code 2014, is 7 amended to read as follows: 8 (b) For a member whose first month of entitlement is 9 July 2004 or later, but before July 2014 2016 , covered 10 employment does not include employment as a licensed health 11 care professional by a public hospital. For the purposes of 12 this subparagraph, “public hospital” means a hospital licensed 13 pursuant to chapter 135B and governed pursuant to chapter 145A , 14 347 , 347A , or 392 . 15 Sec. 18. Section 97B.53, Code 2014, is amended by adding the 16 following new subsection: 17 NEW SUBSECTION . 11. A request for a refund under this 18 section made by a member who is married requires the written 19 acknowledgment of the member’s spouse. However, the system 20 may accept a married member’s request for a refund under this 21 section without the written acknowledgment of the member’s 22 spouse if the member submits a statement affirming that after 23 reasonable diligent efforts the member has been unable to 24 locate the member’s spouse to obtain the written acknowledgment 25 of the spouse. A married member’s request for a refund under 26 this section shall become effective upon filing the necessary 27 forms, or including the affirmation if applicable, with the 28 system. The system shall not be liable to the member, the 29 member’s spouse, nor to any other person affected by the 30 member’s request for a refund based upon a request for a refund 31 accomplished without the written acknowledgment of the member’s 32 spouse. 33 Sec. 19. Section 97B.53A, Code 2014, is amended to read as 34 follows: 35 -6- LSB 5818SV (2) 85 ec/sc 6/ 14

S.F. 2233 97B.53A Duty of system. 1 Upon a member’s termination of covered employment prior to 2 the member’s retirement, the system shall send the member by 3 first class mail, to the member’s last known mailing address, 4 a notice setting forth the balance and status of the member’s 5 account and supplemental account and an explanation of the 6 courses of action available to the member under this chapter . 7 Sec. 20. Section 97B.53B, subsection 1, paragraph d, 8 subparagraph (1), subparagraph division (a), Code 2014, is 9 amended to read as follows: 10 (a) All or any portion of a member’s account and 11 supplemental account . 12 Sec. 21. Section 97B.70, subsection 3, Code 2014, is amended 13 to read as follows: 14 3. Interest shall be credited to the accumulated 15 contributions and accumulated employer contributions accounts , 16 and supplemental accounts of active members, inactive vested 17 members, and, effective January 1, 1999, to inactive nonvested 18 members, until the quarter prior to the quarter in which the 19 member’s first retirement allowance is paid or in which the 20 member is issued a refund under section 97B.53 , or in which a 21 death benefit is issued. 22 Sec. 22. Section 97B.80, subsection 1, Code 2014, is amended 23 to read as follows: 24 1. a. For purposes of this subsection, “eligible member” 25 means as follows: 26 (1) For the period beginning July 1, 1992, and ending June 27 30, 2014, a vested or retired member who has one or more full 28 calendar years of covered wages. 29 (2) Beginning on or after July 1, 2014, a member vested by 30 service or a retired member who is vested by service and who 31 is within six months of the retired member’s first month of 32 entitlement. 33 b. Effective July 1, 1992, a vested or retired An eligible 34 member who has one or more full calendar years of covered wages 35 -7- LSB 5818SV (2) 85 ec/sc 7/ 14

S.F. 2233 and who at any time served on active duty in the armed forces of 1 the United States, upon submitting verification of the dates 2 of the active duty service, may make contributions to the 3 retirement system for all or a portion of the period of time of 4 the active duty service, in increments of one or more calendar 5 quarters, and receive credit for membership service and prior 6 service for the period of time for which the contributions are 7 made. 8 Sec. 23. Section 97B.80C, subsection 1, Code 2014, is 9 amended by adding the following new paragraph: 10 NEW PARAGRAPH . 0a. “Eligible member” means as follows: 11 (1) Prior to July 1, 2014, a vested or retired member. 12 (2) Beginning on or after July 1, 2014, a member vested by 13 service or a retired member who is vested by service and who 14 is within six months of the retired member’s first month of 15 entitlement. 16 Sec. 24. Section 97B.80C, subsection 2, paragraphs a, b, and 17 c, Code 2014, are amended to read as follows: 18 a. A vested or retired An eligible member may make 19 contributions to the retirement system to purchase up to the 20 maximum amount of permissive service credit for qualified 21 service as determined by the system, pursuant to Internal 22 Revenue Code section 415(n), the requirements of this section , 23 and the system’s administrative rules. 24 b. A vested or retired An eligible member of the retirement 25 system may make contributions to the retirement system to 26 purchase up to a maximum of twenty quarters of permissive 27 service credit for nonqualified service as determined by the 28 system, pursuant to Internal Revenue Code section 415(n), the 29 requirements of this section , and the system’s administrative 30 rules. A vested or retired An eligible member must have at 31 least twenty quarters of covered wages in order to purchase 32 permissive service credit for nonqualified service. 33 c. A vested or retired An eligible member may convert 34 regular member service credit to special service credit by 35 -8- LSB 5818SV (2) 85 ec/sc 8/ 14

S.F. 2233 payment of the amount actuarially determined as necessary to 1 fund the resulting increase in the member’s accrued benefit. 2 The conversion shall be treated as a purchase of qualified 3 service credit subject to the requirements of paragraph “a” 4 if the service credit to be converted was or would have been 5 for qualified service. The conversion shall be treated as 6 a purchase of nonqualified service credit subject to the 7 requirements of paragraph “b” if the service credit to be 8 converted was purchased as nonqualified service credit. 9 Sec. 25. Section 231.33, subsection 21, Code 2014, is 10 amended to read as follows: 11 21. Comply with all applicable requirements of the Iowa 12 public employees’ retirement system established pursuant to 13 chapter 97B . Notwithstanding any provision to the contrary, 14 an employee of an area agency on aging that was enrolled in 15 an alternative qualified plan prior to July 1, 2012, may 16 continue participation in that alternative qualified plan in 17 lieu of mandatory participation in the Iowa public employees’ 18 retirement system. 19 Sec. 26. Section 602.11115, subsection 2, Code 2014, is 20 amended to read as follows: 21 2. To commence coverage under the judicial retirement 22 system pursuant to article 9 , part 1, effective July 1, 1984, 23 but to become an inactive member of the Iowa public employees’ 24 retirement system pursuant to chapter 97B and remain eligible 25 for benefits under sections 97B.49A through 97B.49H 97B.49G for 26 the period of membership service under chapter 97B . 27 Sec. 27. Section 602.11116, subsection 2, Code 2014, is 28 amended to read as follows: 29 2. To commence membership under the judicial retirement 30 system pursuant to article 9 , part 1, effective July 1, 1998, 31 but to become an inactive member of the Iowa public employees’ 32 retirement system pursuant to chapter 97B and remain eligible 33 for benefits under sections 97B.49A through 97B.49H 97B.49G , as 34 applicable, for the period of membership service under chapter 35 -9- LSB 5818SV (2) 85 ec/sc 9/ 14

S.F. 2233 97B . 1 Sec. 28. REPEAL. Sections 97B.49H and 97B.49I, Code 2014, 2 are repealed. 3 Sec. 29. EFFECTIVE UPON ENACTMENT. The following provision 4 or provisions of this division of this Act, being deemed of 5 immediate importance, take effect upon enactment: 6 1. The section of this division of this Act amending section 7 97B.1A, subsection 8, paragraph b, subparagraph (7). 8 Sec. 30. RETROACTIVE APPLICABILITY. The following 9 provision or provisions of this division of this Act apply 10 retroactively to June 30, 2012: 11 1. The section of this division of this Act amending section 12 97B.1A, subsection 8, paragraph b, subparagraph (7). 13 2. The section of this division of this Act amending section 14 231.33, subsection 21. 15 DIVISION III 16 STATEWIDE FIRE AND POLICE RETIREMENT SYSTEM 17 Sec. 31. NEW SECTION . 411.19 State appropriation. 18 1. There is appropriated from the general fund of the state 19 for each fiscal year an amount equal to three and seventy-nine 20 hundredths percent of the covered earnable compensation to be 21 distributed to the statewide fire and police retirement system, 22 or to the cities participating in the system, to finance the 23 cost of benefits provided in this chapter by amendments of the 24 Acts of the Sixty-sixth General Assembly, chapter 1089. The 25 method of distribution shall be determined by the board of 26 trustees based on information provided by the actuary of the 27 statewide retirement system. 28 2. Moneys appropriated by the state shall not be used 29 to reduce the normal rate of contribution of any city below 30 seventeen percent. 31 DIVISION IV 32 JUDICIAL RETIREMENT SYSTEM 33 Sec. 32. JUDICIAL RETIREMENT FUND. There is transferred 34 from the general fund of the state to the judicial retirement 35 -10- LSB 5818SV (2) 85 ec/sc 10/ 14

S.F. 2233 fund described in section 602.9104, for the fiscal year 1 beginning July 1, 2013, and ending June 30, 2014, an amount 2 equal to $18,900,000. 3 Sec. 33. EFFECTIVE UPON ENACTMENT. This division of this 4 Act, being deemed of immediate importance, takes effect upon 5 enactment. 6 EXPLANATION 7 The inclusion of this explanation does not constitute agreement with 8 the explanation’s substance by the members of the general assembly. 9 This bill makes numerous changes to public retirement 10 systems, including the public safety peace officers’ 11 retirement, accident, and disability system, the Iowa public 12 employees’ retirement system, the statewide fire and police 13 retirement system, and the judicial retirement system. The 14 changes to each applicable public retirement system are as 15 follows: 16 PEACE OFFICERS’ RETIREMENT, ACCIDENT, AND DISABILITY SYSTEM 17 (PORS). 18 This division of the bill provides that certain cancers and 19 infectious diseases contracted by peace officer members of 20 PORS are presumed to be a disease contracted while on active 21 duty due to the job for purposes of establishing an accidental 22 disability pension. “Cancer” and “infectious disease” are 23 defined the same as those terms are defined for the statewide 24 fire and police retirement system established in Code chapter 25 411. The bill also provides that the presumption will not 26 apply to peace officer members who joined the retirement system 27 after July 1, 1992, in which the cancer or infectious disease 28 would not have existed but for a medical condition that was 29 known on the date the member joined. The bill also increases 30 the minimum contribution rate for peace officer members of the 31 pension system beginning July 1, 2014, from 11.35 percent to 32 11.4 percent of earnable compensation. The PORS is directed to 33 conduct a study and collect data related to the implementation, 34 utilization, and costs associated with the requirements related 35 -11- LSB 5818SV (2) 85 ec/sc 11/ 14

S.F. 2233 to cancers and infectious diseases and to submit a written 1 report to the general assembly by October 1, 2019, concerning 2 the data collected and including the system’s findings and 3 recommendations. 4 IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM (IPERS). 5 Code sections 97B.1A(5) and 97B.44, concerning beneficiaries 6 under IPERS, are amended to provide that beneficiaries can be 7 designated through a qualified domestic relations order. 8 Code section 97B.1A(8)(b), defining employees who are not 9 covered under IPERS, is amended to provide that employees of an 10 area agency on aging who were participating in an alternative 11 retirement plan on June 30, 2012, and who elected out of IPERS 12 coverage by September 1, 2013, are excluded from coverage under 13 IPERS. A corresponding amendment is made to Code section 14 231.33, concerning area agencies on aging. These provisions 15 take effect upon enactment and apply retroactively to June 30, 16 2012. 17 Code section 97B.49B, concerning members in a protection 18 occupation, is amended to provide that parole officers employed 19 by a judicial district department of correctional services who 20 are certified by the Iowa law enforcement academy are included 21 within the protection occupation category of IPERS. 22 Code section 97B.49F(2), establishing the favorable 23 experience dividend program for IPERS members who retired on or 24 after July 1, 1990, is stricken. 25 Code section 97B.49H, establishing active member 26 supplemental accounts, is repealed. The bill includes 27 corresponding amendments related to the repeal. 28 Code section 97B.49I, providing for a qualified benefits 29 arrangement, is repealed. 30 Code section 97B.50A(9), concerning the medical board 31 used for purposes of disability benefits for special service 32 IPERS members, is amended to allow IPERS to use one or more 33 physicians from the University of Iowa as the medical board. 34 Current law requires that the medical board consist of three 35 -12- LSB 5818SV (2) 85 ec/sc 12/ 14

S.F. 2233 physicians from the University of Iowa. 1 Code section 97B.52A, concerning the determination of a 2 bona fide retirement under IPERS, is amended. Current law 3 allows, until July 2014, a person to retire, receive retirement 4 benefits, and to return to covered employment as a licensed 5 health care professional at a public hospital after one month 6 and still receive retirement benefits. Most retirees under 7 IPERS are not allowed to return to covered employment and 8 continue to receive retirement benefits until at least four 9 months after they retire. The bill extends the sunset of this 10 shortened period for licensed health care professionals from 11 July 2014 to July 2016. 12 Code section 97B.53, concerning refunds, is amended to 13 require a married IPERS member seeking a refund to submit 14 a written acknowledgment of the member’s spouse to IPERS. 15 The bill provides that a married member may still receive 16 a refund if the member is unable to locate the spouse and 17 IPERS shall not be liable based upon a refund made without the 18 acknowledgment of the member’s spouse. 19 Code section 97B.80, concerning the purchase of IPERS 20 service for military service, is amended to provide that only a 21 member vested by service or a retired member who is vested by 22 service and is within six months of the member’s first month 23 of entitlement may make a service purchase under this Code 24 section. Currently, any vested or retired member, regardless 25 of how the member became vested, who has at least one year of 26 IPERS wages may make a service purchase at any time. 27 Code section 97B.80C, concerning purchases of permissive 28 service credit, is amended to provide that only a member 29 vested by service or a retired member who is vested by 30 service and is within six months of the member’s first month 31 of entitlement may make a service purchase under this Code 32 section. Currently, any vested or retired member, regardless 33 of how the member became vested, may make a service purchase 34 under this Code section at any time. 35 -13- LSB 5818SV (2) 85 ec/sc 13/ 14

S.F. 2233 STATEWIDE FIRE AND POLICE RETIREMENT SYSTEM. 1 New Code section 411.19 provides for a state appropriation 2 to the statewide fire and police retirement system established 3 in Code chapter 411 equal to 3.79 percent of the covered 4 earnable compensation of the members. The percentage 5 represents the cost of benefits provided by Acts of the 6 66th General Assembly. The bill restores the standing state 7 appropriation to the retirement system that was repealed by 8 2010 Acts, chapter 1167. The repealed language had set the 9 state appropriation based upon the cost of benefits provided 10 by the Acts of the 66th General Assembly but did not specify a 11 percentage. 12 JUDICIAL RETIREMENT SYSTEM. 13 The bill transfers moneys from the general fund of the state 14 to the judicial retirement fund for FY 2013-2014. The division 15 takes effect upon enactment. 16 -14- LSB 5818SV (2) 85 ec/sc 14/ 14