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§ 5503.1. Pickup contributions

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 71 Pa.C.S.A. State GovernmentEffective: June 12, 2017

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 71 Pa.C.S.A. State Government (Refs & Annos)
Part XXV. Retirement for State Employees and Officers (Refs & Annos)
Chapter 55. Contributions (Refs & Annos)
Effective: June 12, 2017
71 Pa.C.S.A. § 5503.1
§ 5503.1. Pickup contributions
Currentness
(a) Treatment for purposes of IRC § 414(h).--All contributions to the fund required to be made under sections 5501 (relating to regular member contributions for current service), 5501.1 (relating to shared-risk member contributions and shared-gain adjustments to regular member contributions), 5502 (relating to Social Security integration member contributions), 5503 (relating to joint coverage member contributions) and 5505.1 (relating to additional member contributions), with respect to current State service rendered by an active member on or after January 1, 1982, shall be picked up by the Commonwealth or other employer and shall be treated as the employer's contribution for purposes of IRC § 414(h).
(b) Treatment for other purposes.--For all other purposes, under this part and otherwise, such pickup contributions shall be treated as contributions made by a member in the same manner and to the same extent as contributions made by a member prior to January 1, 1982.

Credits

1982, Dec. 14, P.L. 1249, No. 284, § 1, retroactive effective Jan. 1, 1982. Amended 1983, July 22, P.L. 104, No. 31, § 6, imd. effective; 1995, Dec. 20, P.L. 689, No. 77, § 6, retroactive effective Jan. 1, 1982; 2010, Nov. 23, P.L. 1269, No. 120, § 9, imd. effective; 2017, June 12, P.L. 11, No. 5, § 310, imd. effective.
71 Pa.C.S.A. § 5503.1, PA ST 71 Pa.C.S.A. § 5503.1
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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