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§ 8322.1. Pickup contributions

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 24 Pa.C.S.A. EducationEffective: June 12, 2017

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 24 Pa.C.S.A. Education
Part IV. Retirement for School Employees (Refs & Annos)
Chapter 83. Membership, Contributions and Benefits
Subchapter B. Contributions
Effective: June 12, 2017
24 Pa.C.S.A. § 8322.1
§ 8322.1. Pickup contributions
Currentness
(a) Treatment for purposes of IRC § 414(h).--All contributions to the fund required to be made under sections 8321 (relating to regular member contributions for current service), 8322 (relating to joint coverage member contributions) and 8305 (relating to classes of service), with respect to current school service rendered by an active member on or after January 1, 1983, shall be picked up by the 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, 1983.

Credits

1983, July 22, P.L. 104, No. 31, § 3, retroactive effective Jan. 1, 1983. Reenacted 1984, Dec. 19, P.L. 1191, No. 226, § 4, retroactive effective Jan. 1, 1983. Amended 1995, Dec. 20, P.L. 689, No. 77, § 2, retroactive effective Jan. 1, 1983; 2015, Dec. 28, P.L. 529, No. 93, § 4, imd. effective; 2017, June 12, P.L. 11, No. 5, § 108, imd. effective.
24 Pa.C.S.A. § 8322.1, PA ST 24 Pa.C.S.A. § 8322.1
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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