Attorney General Opinion No.

The Honorable Dave Kerr State Senator, 34th District 72 Willowbrook Hutchinson, Kansas 67502

Dear Senator Kerr:

As senator for the 34th district, you request our opinion regarding the establishment by unified school districts of early retirement incentive programs pursuant to K.S.A. 72-5395 et seq. Specifically, you ask: (1) whether a plan which provides for payment of benefits in future fiscal years violates the cash-basis law; (2) whether an employee may take a leave of absence and continue such status until the employee becomes eligible for benefits under the early retirement incentive…