PRINTER'S NO. 853
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1
Session of
2017
INTRODUCED BY CORMAN, SCARNATI, BROWNE, GORDNER, LANGERHOLC,
McILHINNEY, MENSCH, REGAN, RESCHENTHALER, BARTOLOTTA,
KILLION, VULAKOVICH, ARGALL, WARD, FOLMER, AUMENT, YAW,
STEFANO, VOGEL, WHITE, MARTIN, McGARRIGLE, SCAVELLO, LAUGHLIN
AND BAKER, MAY 18, 2017
REFERRED TO FINANCE, MAY 18, 2017
AN ACT
Amending Titles 24 (Education), 51 (Military Affairs) and 71
(State Government) of the Pennsylvania Consolidated Statutes,
extensively revising pension provisions as follows:
In Title 24:
for retirement for school employees, in the areas of
preliminary provisions, of membership, contributions and
benefits, of school employees' defined contribution plan
and of administration and miscellaneous provisions; and
for health insurance for retired school employees, in
the area of preliminary provisions.
In Title 51:
for employment preferences and pensions, in the area
of military leave of absence.
In Title 71:
for boards and offices, in the area of Independent
Fiscal Office; and
for retirement for State employees and officers, in
the areas of preliminary provisions, of membership,
credited service, classes of service and eligibility for
benefits, of contributions, of benefits, of State
employees' defined contribution plan and of
administration, funds, accounts, general provisions.
Providing, as to the revisions:
for construction and administration, for
applicability, for liability, for member statements and
for suspension of provisions of the Public Employee
Retirement Study Commission Act.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
ARTICLE I
Section 101. The definitions of "alternate payee," "basic
contribution rate," "beneficiary," "class of service
multiplier," "compensation," "creditable nonschool service,"
"credited service," "date of termination of service,"
"distribution," "domestic relations order," "final average
salary," "inactive member," "intervening military service,"
"irrevocable beneficiary," "leave for service with a collective
bargaining organization," "reemployed from USERRA leave,"
"required beginning date," "salary deductions," "shared-risk
contribution rate," "standard single life annuity,"
"superannuation or normal retirement age," "valuation interest"
and "vestee" in section 8102 of Title 24 of the Pennsylvania
Consolidated Statutes are amended and the section is amended by
adding definitions to read:
§ 8102. Definitions.
The following words and phrases when used in this part shall
have, unless the context clearly indicates otherwise, the
meanings given to them in this section:
* * *
"Accumulated employer defined contributions." The total of
the employer defined contributions paid into the trust on
account of a participant's school service, together with any
investment earnings and losses and adjustments for fees, costs
and expenses credited or charged thereon and reduced by any
distributions.
"Accumulated mandatory participant contributions." The total
of the mandatory pickup participant contributions paid into the
20170SB0001PN0853 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
trust on account of a participant's school service, together
with any investment earnings and losses and adjustments for
fees, costs and expenses credited or charged thereon and reduced
by any distributions.
"Accumulated total defined contributions." The total of the
accumulated mandatory participant contributions, accumulated
employer defined contributions and accumulated voluntary
contributions standing to the credit of a participant in an
individual investment account in the trust.
"Accumulated voluntary contributions." The total of
voluntary contributions paid into the trust by a participant and
any amounts rolled over by a participant or transferred by a
direct trustee-to-trustee transfer into the trust, together with
any investment earnings and losses and adjustments for fees,
costs and expenses credited or charged thereon and reduced by
any distributions.
* * *
"Active participant." A school employee for whom mandatory
pickup participant contributions are being made to the trust or
for whom contributions otherwise required are not being made
solely by reason of any provision of this part relating to the
limitations under section 401(a)(17) or 415 of the Internal
Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 401(a)(17)
or 415).
* * *
"Alternate payee." Any spouse, former spouse, child or
dependent of a member or participant who is recognized by a
domestic relations order as having a right to receive all or a
portion of the moneys payable to that member or participant
under this part.
20170SB0001PN0853 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
* * *
"Basic contribution rate." For Class T-A, T-B and T-C
service, the rate of 6 1/4%. For Class T-D service, the rate of
7 1/2%. For all active members on the effective date of this
provision who are currently paying 5 1/4% and elect Class T-D
service, the rate of 6 1/2%. For Class T-E service, the rate of
7 1/2%. For Class T-F service, the rate of 10.30%. For Class T-G
service, the rate of 5.5%. For Class T-H service, the rate of
4.5%.
"Beneficiary." [The] In the case of the system, the person
or persons last designated in writing to the board by a member
to receive his accumulated deductions or a lump sum benefit upon
the death of such member. In the case of the plan, the person or
persons last designated in writing to the board by a participant
to receive the participant's vested accumulated total defined
contributions or a lump sum benefit upon the death of the
participant.
* * *
"Class of service multiplier."
Class of service Multiplier
T-A .714
T-B .625
T-C 1.000
T-D 1.000
T-E 1.000
T-F 1.000
T-G 1.000
T-H 1.000
* * *
"Compensation." Pickup contributions and mandatory pickup
20170SB0001PN0853 - 4 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
participant contributions plus any remuneration received as a
school employee excluding reimbursements for expenses incidental
to employment and excluding any bonus, severance payments, any
other remuneration or other emolument received by a school
employee during his school service which is not based on the
standard salary schedule under which he is rendering service,
payments for unused sick leave or vacation leave, bonuses or
other compensation for attending school seminars and
conventions, payments under health and welfare plans based on
hours of employment or any other payment or emolument which may
be provided for in a collective bargaining agreement which may
be determined by the Public School Employees' Retirement Board
to be for the purpose of enhancing compensation as a factor in
the determination of final average salary, and excluding
payments for military leave and any other payments made by an
employer while on USERRA leave, leave of absence granted under
51 Pa.C.S. § 4102 (relating to leaves of absence for certain
government employees), military leave of absence granted under
51 Pa.C.S. § 7302 (relating to granting military leaves of
absence), leave granted under section 1178 of the act of March
10, 1949 (P.L.30, No.14), known as the Public School Code of
1949, or other types of military leave, including other types of
leave payments, stipends, differential wage payments as defined
in IRC § 414(u)(12) and any other payments, provided, however,
that the limitation under section 401(a)(17) of the Internal
Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 401(a)(17))
taken into account for the purpose of member contributions,
including regular or joint coverage member contributions,
regardless of class of service, shall apply to each member who
first became a member of the Public School Employes' Retirement
20170SB0001PN0853 - 5 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
System on or after July 1, 1996, and who by reason of such fact
is a noneligible member subject to the application of the
provisions of section 8325.1 (relating to annual compensation
limit under IRC § 401(a)(17)), and shall apply to each
participant pertaining to the participant's participation in the
plan.
* * *
"Creditable nonschool service." Service other than service
as a school employee for which an active member may obtain
credit in the system.
"Credited service." School or creditable nonschool service
for which the required contributions have been made to the fund,
or for which the contributions otherwise required for such
service were not made solely by reason of any provision of this
part relating to the limitations under section 401(a)(17) or 415
of the Internal Revenue Code of 1986 (Public Law 99-514, 26
U.S.C. § 401(a)(17) or 415), or for which salary deductions to
the system or lump sum payments have been agreed upon in
writing.
"Date of termination of service." The latest of the
following dates:
(1) The last [date] day of service for which pickup
contributions are made for an active member or[,] for which
the contributions otherwise required for service were not
made solely by reason of any provision of this part relating
to the limitations under section 401(a)(17) or 415 of the
Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. §
401(a)(17) or 415); or
(2) in the case of an inactive member or an inactive
participant, the effective date of his resignation or the
20170SB0001PN0853 - 6 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
date his employment is formally discontinued by his employer
or two years following the last day of service for which
contributions were made, whichever is earliest.
(3) Mandatory pickup participant contributions are made
for an active participant.
* * *
"Distribution." Payment of all or any portion of a person's
interest in either the Public School Employees' Retirement Fund
or the School Employees' Defined Contribution Trust, or both,
which is payable under this part.
"Domestic relations order." Any judgment, decree or order,
including approval of a property settlement agreement, entered
on or after the effective date of this definition by a court of
competent jurisdiction pursuant to a domestic relations law
which relates to the marital property rights of the spouse or
former spouse of a member or participant, including the right to
receive all or a portion of the moneys payable to that member or
participant under this part in furtherance of the equitable
distribution of marital assets. The term includes orders of
support as that term is defined by 23 Pa.C.S. § 4302 (relating
to definitions) and orders for the enforcement of arrearages as
provided in 23 Pa.C.S. § 3703 (relating to enforcement of
arrearages).
* * *
"Employer defined contributions." Contributions equal to
2.0% of an active participant's compensation that are made by an
employer to the trust, to be credited in the active
participant's individual investment account.
"Final average salary." [The] As follows:
(1) For purposes of calculating annuities and benefits
20170SB0001PN0853 - 7 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
from the system attributable to a class of service other than
Class T-G and Class T-H, the highest average compensation
received as an active member during any three nonoverlapping
periods of 12 consecutive months with the compensation for
part-time service being annualized on the basis of the
fractional portion of the school year for which credit is
received; except, if the employee was not a member for three
such periods, the total compensation received as an active
member annualized in the case of part-time service divided by
the number of such periods of membership; in the case of a
member with multiple service credit, the final average salary
shall be determined by reference to compensation received by
him as a school employee or a State employee or both; and, in
the case of a noneligible member, subject to the application
of the provisions of section 8325.1 (relating to annual
compensation limit under IRC § 401(a)(17)). Final average
salary shall be determined by including in compensation,
payments deemed to have been made to a member reemployed from
USERRA leave to the extent member contributions have been
made as provided in section 8302(d)(2) (relating to credited
school service) and payments made to a member on leave of
absence under 51 Pa.C.S. § 4102 (relating to leaves of
absence for certain government employees) as provided in
section 8302(d)(6).
(2) For purposes of calculating annuities and benefits
from the system attributable to Class T-G and Class T-H
service, the following shall apply:
(i) The highest average compensation received as an
active member during any five nonoverlapping periods of
12 consecutive months, with the compensation for part-
20170SB0001PN0853 - 8 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
time service being annualized on the basis of the
fractional portion of the school year for which credit is
received shall be used or the calculation shall be made
in accordance with the following:
(A) If the employee was not a member for five
periods, the total compensation received as an active
member annualized in the case of part-time service
divided by the number of periods of membership.
(B) In the case of a member with multiple
service credit, the final average salary shall be
determined by reference to compensation received by
the member as a school employee or a State employee
or both.
(C) In the case of a noneligible member, subject
to the application of the provisions of section
8325.1.
(ii) Final average salary shall be determined by
including in compensation, payments deemed to have been
made to a member reemployed from USERRA leave to the
extent member contributions have been made as provided in
section 8302(d)(2) and payments made to a member on leave
of absence under 51 Pa.C.S. § 4102 as provided in section
8302(d)(6).
* * *
"Inactive member." A member for whom no pickup contributions
are being made to the fund, except in the case of an active
member for whom such contributions otherwise required for
current school service are not being made solely by reason of
any provision of this part relating to the limitations under
section 401(a)(17) or 415 of the Internal Revenue Code of 1986
20170SB0001PN0853 - 9 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(Public Law 99-514, 26 U.S.C. § 401(a)(17) or 415) or because
the member is on USERRA leave, who has accumulated deductions
standing to his credit in the fund and for whom contributions
have been made within the last two school years or a multiple
service member who is active in the State Employees' Retirement
System.
"Inactive participant." A participant for whom no mandatory
pickup participant contributions are being made to the trust,
except in the case of an active participant for whom the
contributions otherwise required for current school service are
not being made solely by reason of any provision of this part
relating to limitations under section 401(a)(17) or 415 of the
Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. §
401(a)(17) or 415), but who has vested accumulated total defined
contributions standing to the participant's credit in the trust
and who has not filed an application for a distribution.
"Individual investment account." The account in the trust to
which are credited the amounts of the contributions made by a
participant and the participant's employer in accordance with
the provisions of this part, together with all investment
earnings after deduction for fees, costs and expenses,
investment losses and charges for distributions.
"Intervening military service." Active military service of a
member who was a school employee and an active member of the
system immediately preceding his induction into the armed
services or forces of the United States in order to meet a draft
obligation excluding any voluntary extension of such
obligational service and who becomes a school employee and an
active member of the system within 90 days of the expiration of
such service.
20170SB0001PN0853 - 10 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
* * *
"Irrevocable beneficiary." The person or persons permanently
designated by a member or participant in writing to the board
pursuant to an approved domestic relations order to receive all
or a portion of the accumulated deductions, vested accumulated
total defined contributions or lump sum benefit payable upon the
death of such member or participant.
"Irrevocable successor payee." The person permanently
designated in writing by a participant receiving distributions
to the board under an approved domestic relations order to
receive one or more distributions from the plan upon the death
of such participant.
* * *
"Leave for service with a collective bargaining
organization." Paid leave granted to an active member or active
participant by an employer for purposes of working full time for
or serving full time as an officer of a Statewide employee
organization or a local collective bargaining representative
under the act of July 23, 1970 (P.L.563, No.195), known as the
Public Employe Relations Act: Provided, That greater than one-
half of the members of the employee organization are active
members of the system or active participants of the plan; that
the employer shall fully compensate the member or participant,
including, but not limited to, salary, wages, pension and
retirement contributions and benefits, employer defined
contributions, other benefits and seniority, as if he were in
full-time active service; and that the employee organization
shall fully reimburse the employer for such salary, wages,
pension and retirement contributions and benefits, employer
defined contributions and other benefits and seniority.
20170SB0001PN0853 - 11 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
"Mandatory pickup participant contributions." Contributions
equal to a percentage of compensation that are made by the
employer for active participants for current school service that
are picked up by the employer and credited in the plan as
follows:
(1) For Class T-G and Class T-H members, 3.0%.
(2) For Class DC participants, 7.5%.
* * *
"Participant." An active participant, inactive participant
or participant receiving distributions.
"Participant receiving distributions." A participant in the
plan who has commenced receiving distributions from the
participant's individual investment account, but who has not
received a total distribution of the vested interest in the
individual investment account.
* * *
"Plan." The School Employees' Defined Contribution Plan as
established by the provisions of this part and the board.
"Plan document." The documents created by the board under
section 8402 (relating to plan document) that contain the terms
and provisions of the plan and trust as established by the board
regarding the establishment, administration and investment of
the plan and trust.
* * *
"Reemployed from USERRA leave." Resumption of active
membership or active participation as a school employee after a
period of USERRA leave, if the resumption of active membership
or active participation was within the time period and under
conditions and circumstances such that the school employee was
entitled to reemployment rights under 38 U.S.C. Ch. 43 (relating
20170SB0001PN0853 - 12 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
to employment and reemployment rights of members of the
uniformed services).
* * *
"Required beginning date." The [beginning] latest date by
which distributions of a member's interest must commence under
section 401(a)(9) of the Internal Revenue Code of 1986 (Public
Law 99-514, 26 U.S.C. § 401(a)(9)).
* * *
"Salary deductions." The amounts certified by the board,
deducted from the compensation of an active member or active
participant or the State service compensation of a multiple
service member who is an active member of the State Employees'
Retirement System and paid into the fund or trust.
* * *
"Shared-risk contribution rate." The additional contribution
rate that is added to the basic contribution rate for Class T-E
[and T-F], Class T-F, Class T-G and Class T-H members, as
provided for in section 8321(b) (relating to regular member
contributions for current service).
"Standard single life annuity." For Class T-A, T-B and T-C
credited service of a member, an annuity equal to 2% of the
final average salary, multiplied by the total number of years
and fractional part of a year of credited service of a member.
For Class T-D credited service of a member, an annuity equal to
2.5% of the final average salary, multiplied by the total number
of years and fractional part of a year of credited service. For
Class T-E credited service of a member, an annuity equal to 2%
of the final average salary, multiplied by the total number of
years and fractional part of a year of credited service of a
member. For Class T-F credited service of a member, an annuity
20170SB0001PN0853 - 13 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
equal to 2.5% of the final average salary, multiplied by the
total number of years and fractional part of a year of credited
service of a member. For Class T-G credited service of a member,
an annuity equal to 1.25% of the final average salary,
multiplied by the total number of years and fractional part of a
year of credited service of a member. For Class T-H credited
service of a member, an annuity equal to 1.0% of the final
average salary, multiplied by the total number of years and
fractional parts of a year of credited service of a member.
"State Employees' Defined Contribution Plan." The defined
contribution plan for State employees established by 71 Pa.C.S.
Pt. XXV (relating to retirement for State employees and
officers).
* * *
"Successor payee." The person or persons last designated in
writing to the board by a participant receiving distributions to
receive one or more distributions upon the death of the
participant.
* * *
"Superannuation or normal retirement age."
Class of service Age
T-A
62 or any age upon accrual of
35 eligibility points
T-B 62
T-C and T-D
62 or age 60 provided the
member has at least 30
eligibility points or any
age upon accrual of 35
eligibility points
T-E and T-F 65 with accrual of at least
20170SB0001PN0853 - 14 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
three eligibility points
or a combination of age
and eligibility points
totaling 92, provided the
member has accrued at
least 35 eligibility
points
T-G and T-H 67 with accrual of at least 3
eligibility points
* * *
"Trust." The School Employees' Defined Contribution Trust
established under Chapter 84 (relating to School Employees'
Defined Contribution Plan).
* * *
"Valuation interest." Interest at 5 1/2% per annum,
compounded annually and applied to all accounts of the fund
other than the members' savings account.
"Vestee." A member with five or more eligibility points in a
class of service other than Class T-E or Class T-F who has
terminated school service, has left his accumulated deductions
in the fund and is deferring filing of an application for
receipt of an annuity. For Class T-E and Class T-F members, a
member with ten or more eligibility points who has terminated
school service, has left his accumulated deductions in the fund
and is deferring filing of an application for receipt of an
annuity.
"Voluntary contributions." Contributions made by a
participant to the trust and credited to the participant's
individual investment account in excess of the mandatory pickup
participant contributions, either by after-tax salary deductions
20170SB0001PN0853 - 15 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
paid through the employer or by an eligible rollover or direct
trustee-to-trustee transfers.
Section 102. Section 8103 of Title 24 is amended by adding
subsections to read:
§ 8103. Construction of part.
* * *
(f) Exclusive source of rights and benefits.--Regardless of
any other provision of law, pension and benefit rights of school
employees shall be determined solely by this part or any
amendment thereto, or the plan document established by the
board, and no collective bargaining agreement nor any
arbitration award between the employer and the employer's
employees or the employee's collective bargaining
representatives shall be construed to do any of the following:
(1) Change any of the provisions of this part.
(2) Require the board to administer pension or
retirement benefits not set forth in this part or not
established by the board in the plan document.
(3) Require the board to modify, amend or change any of
the terms and provisions of the plan document.
(4) Otherwise require action by any other government
body pertaining to pension or retirement benefits or rights
of school employees.
(g) References to certain Federal statutes.--References in
this part to the IRC or the Uniformed Services Employment and
Reemployment Rights Act of 1994 (Public Law 103-353, 108 Stat.
3149), including administrative regulations promulgated under
the IRC or the Uniformed Services Employment and Reemployment
Rights Act of 1994, are intended to include laws and regulations
in effect on the effective date of this section and amended,
20170SB0001PN0853 - 16 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
supplemented or supplanted on and after the effective date of
this section.
(h) Construction.--This part may not be construed to mean
any of the following:
(1) That the limitations on benefits or other
requirements under IRC § 401(a) or other applicable
provisions of the IRC that are applicable to participants in
the plan do not apply to the participants or to the members
of the system and the benefits payable under this part.
(2) That an interpretation or application of a provision
of this part or benefits available to members of the Public
School Employees' Retirement System was not in accordance
with the provisions of this part or other applicable law,
including the IRC and the Uniformed Services Employment and
Reemployment Rights Act of 1994 before the effective date of
this section.
(3) That the release or publicizing of a record,
material or data that would not constitute a public record
under section 8502(e)(2) (relating to administrative duties
of board) is a violation of the fiduciary duties of the
board.
Section 103. Title 24 is amended by adding a section to
read:
§ 8103.2. Reference to Public School Employees' Retirement
System.
(a) General rule.--As of the effective date of this section,
unless the context clearly indicates otherwise, a reference to
the Public School Employees' Retirement System in a statutory
provision, other than this part and 71 Pa.C.S. Pt. XXV (relating
to retirement for State employees and officers), shall include a
20170SB0001PN0853 - 17 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
reference to the plan, and a reference to the Public School
Employees' Retirement Fund shall include a reference to the
trust.
(b) Certain agreements.--The agreement of an employer to
make contributions to the fund or to enroll employees as members
in the system shall be deemed to be an agreement to make
contributions to the trust or to enroll employees in the plan.
Section 104. Section 8301 of Title 24 is amended to read:
§ 8301. Mandatory and optional membership in the system and
participation in the plan.
(a) Mandatory membership.--Membership in the system shall be
mandatory as of the effective date of employment for all school
employees except the following:
(1) Any officer or employee of the Department of
Education, State-owned educational institutions, community
colleges, area vocational-technical schools, technical
institutes, or [the] The Pennsylvania State University and
who is a member of the State Employees' Retirement System or
a member of another retirement program approved by the
employer.
(2) Any school employee who is not a member of the
system and who is employed on a per diem or hourly basis for
less than 80 full-day sessions or 500 hours in any fiscal
year or annuitant who returns to school service under the
provisions of section 8346(b) (relating to termination of
annuities).
(3) Any officer or employee of a governmental entity who
subsequent to December 22, 1965 and prior to July 1, 1975
administers, supervises, or teaches classes financed wholly
or in part by the Federal Government so long as he continues
20170SB0001PN0853 - 18 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
in such service.
(4) Any part-time school employee who has an individual
retirement account pursuant to the Federal act of September
2, 1974 (Public Law 93-406, 88 Stat. 829), known as the
Employee Retirement Income Security Act of 1974.
(b) Prohibited membership.--The school employees categorized
in subsection (a)(1) and (2) shall not have the right to elect
membership in the system and shall not be eligible to
participate in the plan.
(c) Optional membership.--The school employees categorized
in subsection (a)(3) and, if otherwise eligible, subsection (a)
(4) shall have the right to elect membership in the system. Once
such election is exercised, membership shall commence from the
original date of eligibility and shall continue until the
termination of such service.
(d) Mandatory participation in the plan.--A school employee
who is a mandatory member of either Class T-G or Class T-H shall
also be a mandatory participant in the plan as of the effective
date of membership in the system.
Section 105. Section 8302(a), (c) and (d) of Title 24 are
amended and the section is amended by adding a subsection to
read:
§ 8302. Credited school service.
(a) Computation of credited service.--In computing credited
school service of a member for the determination of benefits, a
full-time salaried school employee shall receive one year of
credit for each school year or the corresponding fraction
thereof, in accordance with the proportion of the full school
year for which the required regular member contributions have
been made to the fund, or for which such contributions otherwise
20170SB0001PN0853 - 19 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
required for such service were not made to the fund solely by
reason of any provision of this part relating to the limitations
under IRC § 401(a)(17) or 415. A per diem or hourly school
employee shall receive one year of credited service for each
nonoverlapping period of 12 consecutive months in which he is
employed and for which contributions are made to the fund, or
would have been made to the fund but for such limitations under
the IRC, for at least 180 full-day sessions or 1,100 hours of
employment. If such member was employed and contributions were
made to the fund for less than 180 full-day sessions or 1,100
hours, he shall be credited with a fractional portion of a year
determined by the ratio of the number of full-day sessions or
hours of service actually rendered to 180 full-day sessions or
1,100 hours, as the case may be. A part-time salaried employee
shall be credited with the fractional portion of the year which
corresponds to the service actually rendered and for which
contributions are or would have been made to the fund except for
the limitations under the IRC in relation to the service
required as a comparable full-time salaried employee. In no case
shall a member receive more than one year of credited service
for any 12 consecutive months or a member who has elected
multiple service receive an aggregate in the two systems of more
than one year of credited service for any 12 consecutive months.
* * *
(c) Cancellation of credited service.--All credited service
in the system shall be cancelled if a member withdraws his
accumulated deductions[.], except that a partial or total
distribution of accumulated total defined contributions to a
participant who is also a member may not cancel service credited
in the system.
20170SB0001PN0853 - 20 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(d) Credit for military service.--A school employee who has
performed USERRA leave may receive credit in the system as
follows:
(1) For purposes of determining whether a member is
eligible to receive credited service in the system for a
period of active military service, other than active duty
service to meet periodic training requirements, rendered
after August 5, 1991, and that began before the effective
date of this paragraph, the provisions of 51 Pa.C.S. Ch. 73
(relating to military leave of absence) shall apply to all
individuals who were active members of the system when the
period of military service began, notwithstanding if the
member is not defined as an employee under 51 Pa.C.S. § 7301
(relating to definitions). School employees may not receive
service credit or exercise the options under 51 Pa.C.S. §
7306(a), (b) and (c) (relating to retirement rights) for
military leaves that begin on or after the effective date of
this subsection, except otherwise provided under this
subsection.
(2) A school employee who has performed USERRA leave may
receive credit as provided by this paragraph.
(i) A school employee who is reemployed from USERRA
leave as an active member of the system shall be treated
as not having incurred a break in school service by
reason of the USERRA leave and shall be granted
eligibility points as if the school employee had not been
on the USERRA leave. If a school employee who is
reemployed from USERRA leave as an active member of the
system subsequently makes regular member contributions,
shared-risk member contributions and any other member
20170SB0001PN0853 - 21 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
contributions in the amounts and in the time periods
required by 38 U.S.C. Ch. 43 (relating to employment and
reemployment rights of members of the uniformed services)
and IRC § 414(u) as if the school employee had continued
in his school office or employment and performed school
service and been compensated during the period of USERRA
leave, then the school employee shall be granted school
service credit for the period of USERRA leave. The
employee shall have his benefits, rights and obligations
determined under this part as if he was an active member
who performed creditable school service during the USERRA
leave in the job position that he would have held had he
not been on USERRA leave and received the compensation on
which the member contributions to receive school service
credit for the USERRA leave were determined.
(ii) For purposes of determining whether a school
employee has made the required employee contributions for
school service credit for USERRA leave, if an employee
who is reemployed from USERRA leave as an active member
of the system terminates school service or dies in school
service before the expiration of the allowed payment
period, school service credit for the USERRA leave shall
be granted as if the required member contributions were
paid the day before termination or death. The amount of
the required member contributions shall be treated as an
incomplete payment subject to the provisions of section
8325 (relating to incomplete payments). Upon a subsequent
return to school service or to State service as a
multiple service member, the required member
contributions treated as incomplete payments shall be
20170SB0001PN0853 - 22 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
treated as member contributions that were either
withdrawn in a lump sum at termination or paid as a lump
sum under section 8345(a)(4) (relating to member's
options). For this purpose, the exclusion of Class T-E
and Class T-F members from electing a form of payment
under section 8345(a)(4)(iii) shall be ignored.
(iii) A school employee who is reemployed from
USERRA leave as an active member of the system and who
does not make the required member contributions or makes
only part of the required member contributions within the
allowed payment period shall not be:
(A) Granted credited service for the period of
USERRA leave for which the required member
contributions were not timely made.
(B) Eligible to subsequently make contributions.
(C) Granted either school service credit or
nonschool service credit for the period of USERRA
leave for which the required member contributions
were not timely made.
(3) A school employee who is a member of the system and
performs USERRA leave from which the employee could have been
reemployed from USERRA leave had the school employee returned
to school service in the time frames required by 38 U.S.C.
Ch. 43 for reemployment rights, but did not do so, shall be
able to receive creditable nonschool service as
nonintervening military service for the period of USERRA
leave if the employee later returns to school service and is
otherwise eligible to purchase the service as nonintervening
military service.
(4) [A school employee] An active or inactive member
20170SB0001PN0853 - 23 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
who, on or after the effective date of this subsection, is
granted a leave of absence under section 1178 of the Public
School Code, a leave of absence under 51 Pa.C.S. § 4102
(relating to leaves of absence for certain government
employees) or a military leave under 51 Pa.C.S. Ch. 73, that
is not USERRA leave shall be able to receive creditable
nonschool service as nonintervening military service should
the employee return to school service as an active member of
the system and is otherwise eligible to purchase the service
as nonintervening military service.
(5) If a member dies while performing USERRA leave, the
beneficiaries or survivor annuitants of the deceased member
shall be entitled to any additional benefits, including
eligibility points, other than benefit accruals relating to
the period of qualified military service, provided under this
part as if the member resumed and then terminated employment
on account of death.
(6) A school employee who is on a leave of absence from
his duties as a school employee and for which 51 Pa.C.S. §
4102 provides that he is not to suffer a loss of pay, time or
efficiency shall not be an active member, receive service
credit or make member contributions for the leave of absence
except as provided for in this part. Notwithstanding this
paragraph, any pay the member receives under section 1178 of
the Public School Code or 51 Pa.C.S. § 4102 shall be included
in the determination of final average salary and other
calculations in the system utilizing compensation as if the
payments were compensation under this part.
(e) Military service by a participant.--A participant who
has performed USERRA leave shall be treated and may make
20170SB0001PN0853 - 24 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
contributions as follows:
(1) A participant who is reemployed from USERRA leave
may not be treated as having incurred a break in school
service by reason of the USERRA leave and shall be granted
eligibility points as if the participant had not been on
USERRA leave. If a participant who is reemployed from USERRA
leave subsequently makes mandatory pickup participant
contributions in the amounts and in the time periods required
by 38 U.S.C. Ch. 43 (relating to employment and reemployment
rights of members of the uniformed services) and IRC § 414(u)
as if the participant had continued in the participant's
school employment and performed school service and been
compensated during the period of USERRA leave, then the
participant's employer shall make the corresponding employer
defined contributions. The employee shall have contributions,
benefits, rights and obligations determined under this part
as if the employee was an active participant who performed
school service during the USERRA leave in the job position
that the employee would have held had the employee not been
on USERRA leave and received the compensation on which the
mandatory pickup participant contributions to receive school
service credit for the USERRA leave were determined,
including the right to make voluntary contributions on such
compensation as permitted by law.
(2) A participant who is reemployed from USERRA leave
and does not make the mandatory pickup participant
contributions or makes only part of the mandatory pickup
participant contributions within the allowed payment period
may not be eligible to make mandatory pickup participant
contributions and voluntary contributions at a later date for
20170SB0001PN0853 - 25 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
the period of USERRA leave for which the mandatory pickup
participant contributions were not timely made.
(3) A participant who performs USERRA leave from which
the employee could have been reemployed from USERRA leave had
the school employee returned to school service in the time
frames required by 38 U.S.C. Ch. 43 for reemployment rights,
but did not do so, may not be eligible to make mandatory
pickup participant contributions or voluntary contributions
for the period of USERRA leave should the employee later
return to school service and be a participant in the plan.
(4) An active participant or inactive participant who,
on or after the effective date of this subsection, is granted
a leave of absence under 51 Pa.C.S. § 4102 (relating to
leaves of absence for certain government employees) or a
military leave under 51 Pa.C.S. Ch. 73 (relating to military
leave of absence) that is not USERRA leave may not be
eligible to make mandatory pickup participant contributions
or voluntary contributions during or for the leave of absence
or military leave, and may not have employer defined
contributions made during such leave, without regard to
whether or not the participant received salary, wages,
stipends, differential wage payments or other payments from
the participant's employer during the leave, notwithstanding
any provision to the contrary in 51 Pa.C.S. § 4102 or 51
Pa.C.S. Ch. 73.
(5) If a participant dies while performing USERRA leave,
then the beneficiaries or successor payees of the deceased
participant are entitled to any additional benefits, other
than benefit accruals relating to the period of qualified
military service, provided under this part had the
20170SB0001PN0853 - 26 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
participant resumed and then terminated employment on account
of death.
Section 106. Section 8303(c) and (d) of Title 24 are amended
to read:
§ 8303. Eligibility points for retention and reinstatement of
service credits.
* * *
(c) Purchase of previous creditable service.--Every active
member of the system or a multiple service member who is an
active member of the State Employees' Retirement System on or
after the effective date of this part may purchase credit and
receive eligibility points:
(1) as a member of Class T-C, Class T-E [or], Class T-F,
Class T-G or Class T-H for previous creditable school service
or creditable nonschool service; or
(2) as a member of Class T-D for previous creditable
school service, provided the member elects to become a Class
T-D member pursuant to section 8305.1 (relating to election
to become a Class T-D member);
upon written agreement by the member and the board as to the
manner of payment of the amount due for credit for such service;
except, that any purchase for reinstatement of service credit
shall be for all service previously credited.
(d) Purchase of previous noncreditable service.--Class T-C
and Class T-D members who are active members on the effective
date of this subsection shall have three years from the
effective date of this subsection to file a written application
with the board to purchase any previous noncreditable school
service. Class T-C and Class T-D members who are not active
members on the effective date of this subsection but who become
20170SB0001PN0853 - 27 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
active members after the effective date of this subsection and
Class T-E [and class T-F], Class T-F, Class T-G and Class T-H
members shall have 365 days from entry into the system to file a
written application with the board to purchase any previous
noncreditable school service.
Section 107. Section 8305(c)(1) and (d) of Title 24 are
amended and the section is amended by adding subsections to
read:
§ 8305. Classes of service.
* * *
(c) Class T-D membership.--
(1) A person who becomes a school employee and an active
member, or a person who becomes a multiple service member who
is a State employee and a member of the State Employees'
Retirement System, on or after the effective date of this
subsection and before July 2011 shall be classified as a
Class T-D member upon payment of regular member
contributions. Any prior school service credited as Class T-C
service shall be credited as Class T-D service, subject to
the limitations contained in paragraph (4).
* * *
(d) Class T-E membership.--Notwithstanding any other
provision, a person who first becomes a school employee and an
active member, or a person who first becomes a multiple service
member who is a State employee and a member of the State
Employees' Retirement System, on or after the effective date of
this subsection and before July 1, 2018, shall be classified as
a Class T-E member upon payment of regular member contributions
and the shared-risk contributions.
* * *
20170SB0001PN0853 - 28 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(f) Class T-G membership.-- A person who first becomes a
school employee and an active member on or after July 1, 2018,
shall be classified as a Class T-G member upon payment of
regular member contributions and the shared-risk contributions.
(g) Class T-H membership or Class DC participant.--A person
who first becomes a school employee and an active member on or
after July 1, 2018, and who is eligible to become a Class T-G
member shall have the right to elect to become one of the
following:
(1) a Class T-H member, provided the person elects to
become a Class T-H member pursuant to section 8305.3
(relating to election to become a Class T-H member), upon
written election filed with the board and payment of regular
member contributions and the shared-risk contributions; or
(2) a Class DC participant, provided the person elects
to become a Class DC participant pursuant to section 8305.4
(relating to election to become a Class DC participant), upon
written election filed with the board and payment of
mandatory pickup participant contributions.
Section 107.1. Title 24 is amended by adding sections to
read:
§ 8305.3. Election to become a Class T-H member.
(a) General rule.--A person who first becomes a school
employee and an active member on or after the effective date of
this subsection and who is eligible to become a Class T-G member
may elect to become a member of Class T-H.
(b) Time for making election.--A member must elect to become
a Class T-H member by filing a written election with the board
within 90 days of notification by the board that such member is
eligible for such election. A school employee who is eligible to
20170SB0001PN0853 - 29 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
elect to become a Class T-H member who begins USERRA leave
during the election period without having elected Class T-H
membership may make the election within 90 days after being
reemployed from USERRA leave.
(c) Effect of election.--An election to become a Class T-H
member shall be irrevocable and shall commence from the original
date of eligibility. A member who elects Class T-H membership
shall receive Class T-H service credit on any and all future
service, regardless of whether the member terminates service or
has a break in service.
(d) Effect of failure to make election.--If a member fails
to timely file an election to become a Class T-H member, and
does not elect to become a Class DC participant under section
8305.4 (relating to election to become a Class DC participant),
then the member shall be enrolled as a member of Class T-G, and
the member shall never be able to elect Class T-H service,
regardless of whether the member terminates service or has a
break in service.
§ 8305.4. Election to become a Class DC participant.
(a) General rule.--A person who first becomes a school
employee and an active member on or after the effective date of
this subsection and who is eligible to become a Class T-G member
may elect to become a participant of Class DC.
(b) Time for making election.--A member must elect to become
a Class DC participant by filing a written election with the
board within 90 days of notification by the board that such
member is eligible for such election. A school employee who is
eligible to elect to become a Class DC participant who begins
USERRA leave during the election period without having elected
to become a Class DC participant may make the election within 90
20170SB0001PN0853 - 30 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
days after being reemployed from USERRA leave.
(c) Effect of election.--An election to become a Class DC
participant shall be irrevocable and shall commence from the
original date of eligibility. A member who elects to become a
Class DC participant shall remain a Class DC participant on any
and all future service, regardless of whether the participant
terminates service or has a break in service.
(d) Effect of failure to make election.--If a member fails
to timely file an election to become a Class DC participant, and
does not elect to become a member of Class T-H under section
8305.3 (relating to election to become a Class T-H member), then
the member shall be enrolled as a member of Class T-G, and the
member shall never be able to elect to become a Class DC
participant, regardless of whether the member terminates service
or has a break in service.
Section 108. Sections 8306, 8307, 8308, 8310, 8321,
8322.1(a), 8323(a), (c) and (d)(1), 8324, 8325.1(a), 8326(a) and
(c), 8327, 8328(a), (b), (c), (e)(1) and (g) and 8330 of Title
24 are amended to read:
§ 8306. Eligibility points.
(a) General rule.--An active member of the system shall
accrue one eligibility point for each year of credited service
as a member of the [school or State retirement system] system or
if a multiple service member, as a member of the State
Employees' Retirement System. A member shall accrue an
additional two-thirds of an eligibility point for each year of
Class D-3 credited service under the State Employees' Retirement
System. In the case of a fractional part of a year of credited
service, a member shall accrue the corresponding fractional
portion of an eligibility point.
20170SB0001PN0853 - 31 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(a.1) USERRA leave.--A member or participant who is
reemployed from USERRA leave or who dies while performing USERRA
leave shall be granted the eligibility points that he would have
accrued had he continued in his school office or employment
instead of performing USERRA leave. If a school employee who is
reemployed from USERRA leave makes the member or mandatory
pickup participant contributions to be granted school service
credit for the USERRA leave, no additional eligibility points
may be granted.
(b) Transitional rule.--For the purposes of the transition:
(1) In determining whether a member, other than a
disability annuitant who returns to school service after June
30, 2001, upon termination of the disability annuity, who is
not a school employee or a State employee on June 30, 2001,
and July 1, 2001, and who has previous school service, has
the five eligibility points required by the definition of
"vestee" in sections 8102 (relating to definitions), 8307
(relating to eligibility for annuities), 8308 (relating to
eligibility for vesting) and 8345 (relating to member's
options), only eligibility points earned by performing
credited school service, USERRA leave or credited State
service as an active member of the State Employees'
Retirement System after June 30, 2001, shall be counted until
such member earns one eligibility point by performing
credited school service or, if a multiple service member,
credited State service after June 30, 2001, at which time all
eligibility points as determined under subsection (a) shall
be counted.
(2) A member subject to paragraph (1) shall be
considered to have satisfied any requirement for five
20170SB0001PN0853 - 32 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
eligibility points contained in this part if the member has
at least ten eligibility points determined under subsection
(a).
§ 8307. Eligibility for annuities.
(a) Superannuation annuity.--An active or an inactive member
who attains superannuation age shall be entitled to receive a
superannuation annuity upon termination of service and filing of
a proper application. All members must begin receiving a
superannuation annuity by the member's required beginning date.
(b) Withdrawal annuity.--
(1) A vestee in Class T-C or Class T-D with five or more
eligibility points or an active or inactive Class T-C or
Class T-D member who terminates school service having five or
more eligibility points shall, upon filing a proper
application, be entitled to receive an early annuity.
(2) A vestee in Class T-E or Class T-F with ten or more
eligibility points or an active or inactive Class T-E or
Class T-F member who terminates school service having ten or
more eligibility points shall, upon filing a proper
application, be entitled to receive an early annuity.
(3) A vestee in Class T-G or Class T-H with five or more
eligibility points or an active or inactive Class T-G or
Class T-H member who terminates school service having five or
more eligibility points shall, upon filing a proper
application, be entitled to receive an early annuity,
provided the member has attained the age of 62.
(c) Disability annuity.--An active or inactive member who
has credit for at least five years of service shall, upon filing
of a proper application, be entitled to a disability annuity if
he becomes mentally or physically incapable of continuing to
20170SB0001PN0853 - 33 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
perform the duties for which he is employed and qualifies for an
annuity in accordance with the provisions of section 8505(c)(1)
(relating to duties of board regarding applications and
elections of members and participants).
§ 8308. Eligibility for vesting.
Any Class T-C [or], Class T-D, Class T-G or Class T-H member
who terminates school service, or if a multiple service member
and an active member of the State Employees' Retirement System
who terminates State service, with five or more eligibility
points shall be entitled to vest his retirement benefits until
the member's required beginning date. Any Class T-E or Class T-F
member who terminates school service, or if a multiple service
member and an active member of the State Employees' Retirement
System who terminates State service, with ten or more
eligibility points shall be entitled to vest his retirement
benefits until his required beginning date.
§ 8310. Eligibility for refunds.
Upon termination of service any active member, regardless of
eligibility for benefits, may elect to receive his accumulated
deductions by his required beginning date in lieu of any benefit
from the system to which he is entitled.
§ 8321. Regular member contributions for current service.
(a) General.--Regular member contributions shall be made to
the fund on behalf of each active member for current service
except for any period of current service in which the making of
such contributions has ceased solely by reason of any provision
of this part relating to the limitations under IRC § 401(a)(17)
or 415.
(b) Class T-E [and], Class T-F, Class T-G and Class T-H
shared-risk contributions.--
20170SB0001PN0853 - 34 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(1) Commencing with the annual actuarial valuation
performed under section 8502(j) (relating to administrative
duties of board), for the period ending June 30, 2014, and
every three years thereafter, the board shall compare the
actual investment rate of return, net of fees, to the annual
interest rate adopted by the board for the calculation of the
normal contribution rate, based on the market value of
assets, for the prior ten-year period. If the actual
investment rate of return, net of fees, is less than the
annual interest rate adopted by the board by an amount of 1%
or more, the shared-risk contribution rate of Class T-E [and
T-F], Class T-F, Class T-G and Class T-H members will
increase by .5%. If the actual investment rate of return, net
of fees, is equal to or exceeds the annual interest rate
adopted by the board by less than 1%, the shared-risk
contributions rate of Class T-E [and T-F], Class T-F, Class
T-G and Class T-H members will decrease by .5%[. Class T-E
and T-F members will contribute at the total member
contribution rate in effect when they are hired. The],
provided the total member contribution rate on the date of
the actuarial valuation is above the member's basic
contribution rate. If the actual investment rate of return,
net of fees, is more than the annual interest rate adopted by
the board by an amount of 1% or more, the shared-risk
contribution rate of Class T-E, Class T-F, Class T-G and
Class T-H members will decrease by .5%. If the actual
investment rate of return, net of fees, is equal to or below
the annual interest rate adopted by the board by less than
1%, the shared-risk contribution rate of Class T-E, Class T-
F, Class T-G and Class T-H members will increase by .5%,
20170SB0001PN0853 - 35 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
provided the total member contribution rate on the date of
the actuarial valuation is below the member's basic
contribution rate.
(2) Notwithstanding paragraph (1), the total member
contribution rate for Class T-E members shall not be less
than [7.5%] 5.5%, nor more than 9.5%. The total member
contribution rate for Class T-F members shall not be less
than [10.3%] 8.3%, nor more than 12.3%. The total member
contribution rate for Class T-G members shall not be less
than 3.5% nor more than 7.5%. The total member contribution
rate for Class T-H members shall not be less than 2.5% nor
more than 6.5%. Notwithstanding this subsection, if the
system's actuarial funded status is 100% or more as of the
date used for the comparison required under this subsection,
as determined in the current annual actuarial valuation, the
shared-risk contribution rate shall [be] not be greater than
zero. In the event that the annual interest rate adopted by
the board for the calculation of the normal contribution rate
is changed during the period used to determine the shared-
risk contribution rate, the board, with the advice of the
actuary, shall determine the applicable rate during the
entire period, expressed as an annual rate. The following
provisions apply:
[(1)] (i) Until the system has a ten-year period of
investment rate of return experience following the
effective date of this subsection, the look-back period
shall begin not earlier than the effective date of this
subsection.
[(2)] (ii) For any fiscal year in which the employer
contribution rate is lower than the final contribution
20170SB0001PN0853 - 36 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
rate under section 8328(h) (relating to actuarial cost
method), the total member contribution rate for Class T-E
[and T-F], Class T-F, Class T-G and Class T-H members
shall be prospectively reset to the basic contribution
rate.
[(3)] (iii) There shall be no increase in the member
contribution rate if there has not been an equivalent
increase to the employer contribution rate over the
previous three-year period.
§ 8322.1. Pickup contributions.
(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).
* * *
§ 8323. Member contributions for creditable school service.
(a) Previous school service, sabbatical leave and full
coverage.--The contributions to be paid by an active member or
an eligible State employee for credit in the system for
reinstatement of all previously credited school service, school
service not previously credited, sabbatical leave as if he had
been in full-time daily attendance, or full-coverage membership
shall be sufficient to provide an amount equal to the
accumulated deductions which would have been standing to the
credit of the member for such service had regular member
20170SB0001PN0853 - 37 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
contributions been made with full coverage at the rate of
contribution necessary to be credited as Class T-C service,
Class T-D service if the member is a Class T-D member, Class T-E
service if the member is a Class T-E member [or], Class T-F
service if the member is a Class T-F member, Class T-G service
if the member is a Class T-G member or Class T-H service if the
member is a Class T-H member and had such contributions been
credited with statutory interest during the period the
contributions would have been made and during all periods of
subsequent school and State service up to the date of purchase.
* * *
(c) Approved leave of absence other than sabbatical leave
and activated military service leave.--The contributions to be
paid by an active member for credit for an approved leave of
absence, other than sabbatical leave and activated military
service leave, shall be sufficient to transfer his membership to
Class T-C or to Class T-D if the member is a Class T-D member,
to Class T-E if the member is a Class T-E member [or], to Class
T-F if the member is a Class T-F member, to Class T-G service if
the member is a Class T-G member or to Class T-H service if the
member is a Class T-H member and further to provide an annuity
as a Class T-C member or Class T-D member if the member is a
Class T-D member, to Class T-E if the member is a Class T-E
member [or], to Class T-F if the member is a Class T-F member,
to Class T-G service if the member is a Class T-G member or to
Class T-H service if the member is a Class T-H member for such
additional credited service. Such amount shall be the sum of the
amount required in accordance with the provisions of subsection
(b) and an amount determined as the sum of the member's basic
contribution rate and the normal contribution rate as provided
20170SB0001PN0853 - 38 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
in section 8328 (relating to actuarial cost method) during such
period multiplied by the compensation which was received or
which would have been received during such period and with
statutory interest during all periods of subsequent school and
State service up to the date of purchase.
* * *
(d) Certification and payment of contributions.--
(1) In all cases other than for the purchase of credit
for sabbatical leave and activated military service leave
beginning before the effective date of paragraph (2), the
amount payable shall be certified by the board in accordance
with methods approved by the actuary and may be paid in a
lump sum within 90 days or in the case of an active member or
an eligible State employee who is an active member of the
State Employees' Retirement System it may be amortized with
statutory interest through salary deductions to the system in
amounts agreed upon by the member and the board. The salary
deduction amortization plans agreed to by members and the
board may include a deferral of payment amounts and statutory
interest until the termination of school service or State
service as the board in its sole discretion decides to allow.
The board may limit salary deduction amortization plans to
such terms as the board in its sole discretion determines. In
the case of an eligible State employee who is an active
member of the State Employees' Retirement System, the agreed
upon salary deductions shall be remitted to the State
Employees' Retirement Board, which shall certify and transfer
to the board the amounts paid.
* * *
§ 8324. Contributions for purchase of credit for creditable
20170SB0001PN0853 - 39 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
nonschool service and noncreditable school service.
(a) Source of contributions.--The total contributions to
purchase credit as a member of Class T-C, Class T-E [or], Class
T-F, Class T-G or Class T-H for creditable nonschool service of
an active member or an eligible State employee shall be paid
either by the member, the member's previous employer, the
Commonwealth, or a combination thereof, as provided by law.
(b) Nonintervening military service.--The amount due for the
purchase of credit for military service other than intervening
military service shall be determined by applying the member's
basic contribution rate plus the normal contribution rate as
provided in section 8328 (relating to actuarial cost method) at
the time of entry of the member into school service subsequent
to such military service to one-third of his total compensation
received during the first three years of such subsequent
credited school service and multiplying the product by the
number of years and fractional part of a year of creditable
nonintervening military service being purchased together with
statutory interest during all periods of subsequent school and
State service to date of purchase. Upon certification of the
amount due, payment may be made in a lump sum within 90 days or
in the case of an active member or an eligible State employee
who is an active member of the State Employees' Retirement
System it may be amortized with statutory interest through
salary deductions to the system in amounts agreed upon by the
member and the board. The salary deduction amortization plans
agreed to by members and the board may include a deferral of
payment amounts and statutory interest until the termination of
school service or State service as the board in its sole
discretion decides to allow. The board may limit salary
20170SB0001PN0853 - 40 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
deduction amortization plans to such terms as the board in its
sole discretion determines. In the case of an eligible State
employee who is an active member of the State Employees'
Retirement System, the agreed upon salary deductions shall be
remitted to the State Employees' Retirement Board, which shall
certify and transfer to the board the amounts paid. Application
may be filed for all such military service credit upon
completion of three years of subsequent credited school service
and shall be credited as Class T-C service. In the event that a
Class T-E member makes a purchase of credit for such military
service, then such service shall be credited as Class T-E
service. In the event that a Class T-F member makes a purchase
of credit for such military service, then such service shall be
credited as Class T-F service. In the event that a Class T-G
member makes a purchase of credit for such military service,
then such service shall be credited as Class T-G service. In the
event that a Class T-H member makes a purchase of credit for
such military service, then such service shall be credited as
Class T-H service.
(c) Intervening military service.--Contributions on account
of credit for intervening military service shall be determined
by the member's basic contribution rate and compensation at the
time of entry of the member into active military service,
together with statutory interest during all periods of
subsequent school and State service to date of purchase. Upon
application for such credit the amount due shall be certified in
the case of each member by the board, in accordance with methods
approved by the actuary, and contributions may be made by one of
the following methods:
(1) Regular monthly payments during active military
20170SB0001PN0853 - 41 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
service.
(2) A lump sum payment within 90 days of certification
of the amount due.
(3) Salary deductions to the system in amounts agreed
upon by the member and the board. The salary deduction
amortization plans agreed to by the members and the board may
include a deferral of payment amounts and statutory interest
until the termination of school service or State service as
the board in its sole discretion decides to allow. The board
may limit salary deduction amortization plans to such terms
as the board in its sole discretion determines. In the case
of an eligible State employee who is an active member of the
State Employees' Retirement System, the agreed upon salary
deductions shall be remitted to the State Employees'
Retirement Board, which shall certify and transfer to the
board the amounts paid.
(d) Other creditable nonschool service and noncreditable
school service.--
(1) Contributions on account of Class T-C credit for
creditable nonschool service other than military service
shall be determined by applying the member's basic
contribution rate plus the normal contribution rate as
provided in section 8328 at the time of the member's entry
into school service subsequent to such creditable nonschool
service to his total compensation received during the first
year of subsequent credited school service and multiplying
the product by the number of years and fractional part of a
year of creditable nonschool service being purchased together
with statutory interest during all periods of subsequent
school or State service to the date of purchase, except that
20170SB0001PN0853 - 42 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
in the case of purchase of credit for creditable nonschool
service as set forth in section 8304(b)(5) (relating to
creditable nonschool service) the member shall pay only the
employee's share unless otherwise provided by law. Upon
certification of the amount due, payment may be made in a
lump sum within 90 days or in the case of an active member or
an eligible State employee who is an active member of the
State Employees' Retirement System it may be amortized with
statutory interest through salary deductions to the system in
amounts agreed upon by the member and the board. The salary
deduction amortization plans agreed to by the members and the
board may include a deferral of payment amounts and statutory
interest until the termination of school service or State
service as the board in its sole discretion decides to allow.
The board may limit salary deduction amortization plans to
such terms as the board in its sole discretion determines. In
the case of an eligible State employee who is an active
member of the State Employees' Retirement System, the agreed
upon salary deductions shall be remitted to the State
Employees' Retirement Board, which shall certify and transfer
to the board the amounts paid.
(2) Contributions on account of Class T-E [or], Class T-
F, Class T-G or Class T-H credit for creditable nonschool
service other than military service shall be the present
value of the full actuarial cost of the increase in the
projected superannuation annuity caused by the additional
service credited on account of the purchase. Upon
certification of the amount due, payment may be made in a
lump sum within 90 days or, in the case of an active member
or an eligible State employee who is an active member of the
20170SB0001PN0853 - 43 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
State Employees' Retirement System, it may be amortized with
statutory interest through salary deductions to the system in
amounts agreed upon by the member and the board. The salary
deduction amortization plans agreed to by the members and the
board may include a deferral of payment amounts and statutory
interest until the termination of school service or State
service as the board in its sole discretion decides to allow.
The board may limit salary deduction amortization plans to
the terms as the board in its sole discretion determines. In
the case of an eligible State employee who is an active
member of the State Employees' Retirement System, the agreed
upon salary deductions shall be remitted to the State
Employees' Retirement Board, which shall certify and transfer
to the board the amounts paid.
(3) Contributions on account of Class T-E [or], Class T-
F, Class T-G or Class T-H credit for noncreditable school
service other than military service shall be the present
value of the full actuarial cost of the increase in the
projected superannuation annuity caused by the additional
service credited on account of the purchase. Upon
certification of the amount due, payment may be made in a
lump sum within 90 days or, in the case of an active member
or an eligible State employee who is an active member of the
State Employees' Retirement System, it may be amortized with
statutory interest through salary deductions to the system in
amounts agreed upon by the member and the board. The salary
deduction amortization plans agreed to by the members and the
board may include a deferral of payment amounts and statutory
interest until the termination of school service or State
service as the board in its sole discretion decides to allow.
20170SB0001PN0853 - 44 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
The board may limit salary deduction amortization plans to
the terms as the board in its sole discretion determines. In
the case of an eligible State employee who is an active
member of the State Employees' Retirement System, the agreed
upon salary deductions shall be remitted to the State
Employees' Retirement Board, which shall certify and transfer
to the board the amounts paid.
(e) Creditable work experience.--Contributions on account of
Class T-C, Class T-E [or], Class T-F, Class T-G or Class T-H
credit for creditable work experience pursuant to section
8304(b)(6) shall be the present value of the full actuarial cost
of the increase in the projected superannuation annuity caused
by the additional service credited on account of the purchase of
creditable work experience. The amount paid for the purchase of
credit for creditable work experience shall not be payable as a
lump sum under section 8345(a)(4)(iii) (relating to member's
options). Any individual eligible to receive an annuity,
excluding an annuity received under the Federal Social Security
Act (42 U.S.C. § 301 et seq.), in another pension system, other
than a military pension system, shall not be eligible to
purchase this service.
(f) Creditable maternity leave.--Contributions on account of
Class T-C, Class T-E or Class T-F credit for creditable
maternity leave pursuant to section 8304(b)(7) shall be
determined by applying the member's basic contribution rate plus
the normal contribution rate as provided in section 8328 at the
time of the member's return to school service to the total
compensation received during the first year of subsequent school
service and multiplying the product by the number of years and
fractional part of a year of creditable service being purchased,
20170SB0001PN0853 - 45 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
together with statutory interest during all periods of
subsequent school or State service to the date of purchase. The
amount paid for the purchase of credit for creditable maternity
leave shall not be eligible for withdrawal as a lump sum under
section 8345(a)(4)(iii).
§ 8325.1. Annual compensation limit under IRC § 401(a)(17).
(a) General rule.--In addition to other applicable
limitations set forth in this part, and notwithstanding any
provision of this part to the contrary, the annual compensation
of each noneligible member and each participant taken into
account for benefit purposes under this subchapter shall not
exceed the limitation under IRC § 401(a)(17). On and after July
1, 1996, any reference in this part to the limitation under IRC
§ 401(a)(17) shall mean the Omnibus Budget Reconciliation Act of
1993 (OBRA '93) (Public Law 103-66, 107 Stat. 312) annual
compensation limit set forth in this subsection. The OBRA '93
annual compensation limit is $150,000, as adjusted by the
commissioner for increases in the cost of living in accordance
with IRC § 401(a)(17)(B). The cost-of-living adjustment in
effect for a calendar year applies to any determination period
which is a period, not exceeding 12 months, over which
compensation is determined, beginning in such calendar year. If
a determination period consists of fewer than 12 months, the
OBRA '93 compensation limit will be multiplied by a fraction,
the numerator of which is the number of months in the
determination period and the denominator of which is 12.
* * *
§ 8326. Contributions by the Commonwealth.
(a) Contributions on behalf of active members.--The
Commonwealth shall make contributions into the fund on behalf of
20170SB0001PN0853 - 46 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
all active members and participants, including members and
participants on activated military service leave, in an amount
equal to one-half the amount certified by the board as necessary
to provide, together with the members' contributions, annuity
reserves on account of prospective annuities as provided in this
part in accordance with section 8328 (relating to actuarial cost
method). In case a school employee has elected membership in a
retirement program approved by the employer, the Commonwealth
shall contribute to such program on account of his membership an
amount no greater than the amount it would have contributed had
the employee been a member of the Public School Employees'
Retirement System.
* * *
(c) Contributions after June 30, 1995.--
(1) The Commonwealth shall make contributions into the
fund on behalf of all active members and participants,
including members and participants on activated military
service leave, for service performed after June 30, 1995, in
the following manner:
(i) For members and participants who are employees
of employers that are school entities, no Commonwealth
contributions shall be made.
(ii) For members and participants who are employees
of employers that are not school entities, the amount
computed under subsection (a).
(2) The Commonwealth shall make contributions into the
fund on behalf of annuitants for all amounts due to the fund
after June 30, 1995, including, but not limited to, amounts
due pursuant to section 8328(d) and (f), in the following
manner:
20170SB0001PN0853 - 47 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(i) For members and participants who are employees
of employers who are school entities, no Commonwealth
contributions shall be made.
(ii) For members and participants who are employees
of employers who are not school entities, the amount
computed under subsection (b).
* * *
§ 8327. Payments by employers.
(a) General rule.--Each employer, including the Commonwealth
as employer of employees of the Department of Education, State-
owned colleges and universities, Thaddeus Stevens College of
Technology, Western Pennsylvania School for the Deaf, Scotland
School for Veterans' Children[,] and [the] The Pennsylvania
State University, shall make payments to the fund each quarter
in an amount equal to one-half the sum of the percentages, as
determined under section 8328 (relating to actuarial cost
method), applied to the total compensation during the pay
periods in the preceding quarter of all its employees who were
members of the system during such period, including members on
activated military service leave. In the event a member on
activated military service leave does not return to service for
the necessary time or receives an undesirable, bad conduct or
dishonorable discharge or does not elect to receive credit for
activated military service under section 8302(b.1)(3) (relating
to credited school service), the contributions made by the
employer on behalf of such member shall be returned with
valuation interest upon application by the employer.
(b) Deduction from appropriations.--
(1) To facilitate the payment of amounts due from any
employer to the fund and the trust through the State
20170SB0001PN0853 - 48 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Treasurer and to permit the exchange of credits between the
State Treasurer and any employer, the Secretary of Education
and the State Treasurer shall cause to be deducted and paid
into the fund and the trust from the amount of any moneys due
to any employer on account of any appropriation for schools
or other purposes amounts equal to the employer
contributions, employer defined contributions and pickup
contributions which an employer is required to pay to the
fund and the trust, as certified by the board, and as remains
unpaid on the date such appropriations would otherwise be
paid to the employer. Such amount shall be credited to the
appropriate accounts in the fund and the trust.
(2) To facilitate the payments of amounts due from any
charter school, as defined in Article XVII-A of the act of
March 10, 1949 (P.L.30, No.14), known as the Public School
Code of 1949, to the fund and the trust through the State
Treasurer and to permit the exchange of credits between the
State Treasurer and any employer, the Secretary of Education
and the State Treasurer shall cause to be deducted and paid
into the fund and the trust from any funds appropriated to
the Department of Education for basic education of the
chartering school district of a charter school and public
school employees' retirement contributions amounts equal to
the employer contributions, employer defined contributions
and pickup contributions which a charter school is required
to pay to the fund and the trust, as certified by the board,
and as remains unpaid on the date such appropriations would
otherwise be paid to the chartering school district or
charter school. Such amounts shall be credited to the
appropriate accounts in the fund and the trust. Any reduction
20170SB0001PN0853 - 49 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
in payments to a chartering school district made pursuant to
this section shall be deducted from the amount due to the
charter school district pursuant to the Public School Code of
1949.
(c) Payments by employers after June 30, 1995, and before
June 30, 2018.--After June 30, 1995, and before June 30, 2018,
each employer, including the Commonwealth as employer of
employees of the Department of Education, State-owned colleges
and universities, Thaddeus Stevens College of Technology,
Western Pennsylvania School for the Deaf, Scotland School for
Veterans' Children and The Pennsylvania State University, shall
make payments to the fund and the trust each quarter in an
amount computed in the following manner:
(1) For an employer that is a school entity, the amount
shall be the sum of the percentages as determined under
section 8328 applied to the total compensation during the pay
periods in the preceding quarter of all employees who were
active members of the system or active participants of the
plan during such period, including members or active
participants on activated military service leave. In the
event a member on activated military service leave does not
return to service for the necessary time or receives an
undesirable, bad conduct or dishonorable discharge or does
not elect to receive credit for activated military service
under section 8302(b.1)(3), the contribution made by the
employer on behalf of such member shall be returned with
valuation interest upon application by the employer.
(2) For an employer that is not a school entity, the
amount computed under subsection (a).
(3) For any employer, whether or not a school entity, in
20170SB0001PN0853 - 50 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
computing the amount of payment due each quarter, there shall
be excluded from the total compensation referred to in this
subsection and subsection (a) any amount of compensation of a
noneligible member on the basis of which member or
participant contributions have not been made by reason of the
limitation under IRC § 401(a)(17), except as otherwise
provided in this part. Any amount of contribution to the fund
paid by the employer on behalf of a noneligible member on the
basis of compensation which was subject to exclusion from
total compensation in accordance with the provisions of this
paragraph shall, upon the board's determination or upon
application by the employer, be returned to the employer with
valuation interest. Any amount of contribution to the trust
paid by the employer on behalf of a noneligible member on the
basis of compensation that was subject to exclusion from
total compensation in accordance with the provisions of this
paragraph shall, upon the board's determination or upon
application by the employer, be returned to the employer plus
interest and investment gains or losses on such amount but
minus investment fees and administrative charges.
(d) Payments by employers after June 30, 2018.--After June
30, 2018, each employer, including the Commonwealth as employer
of employees of the Department of Education, State-owned
colleges and universities, Thaddeus Stevens College of
Technology, Western Pennsylvania School for the Deaf, Scotland
School for Veterans' Children and The Pennsylvania State
University, shall make payments to the fund and the trust each
quarter in an amount computed in the following manner:
(1) For an employer that is a school entity, the amount
shall be the sum of the percentages as determined under
20170SB0001PN0853 - 51 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
section 8328 applied to the total compensation during the pay
periods in the preceding quarter of all employees who were
active members of the system during such period, including
members on activated military service leave and USERRA leave.
In the event a member on activated military service leave or
USERRA leave does not return to service for the necessary
time or receives an undesirable, bad conduct or dishonorable
discharge or does not elect to receive credit for activated
military service under section 8302(b.1)(3), the contribution
made by the employer on behalf of such member shall be
returned with valuation interest upon application by the
employer.
(2) For an employer that is not a school entity, the
amount computed under subsection (a).
(3) For any employer, whether or not a school entity, in
computing the amount of payment due each quarter, there shall
be excluded from the total compensation referred to in this
subsection and subsection (a) any amount of compensation of a
noneligible member or participant on the basis of which
member or participant contributions have not been made by
reason of the limitation under IRC § 401(a)(17). Any amount
of contribution to the fund paid by the employer on behalf of
a noneligible member or participant on the basis of
compensation that was subject to exclusion from total
compensation in accordance with the provisions of this
paragraph shall, upon the board's determination or upon
application by the employer, be returned to the employer with
valuation interest.
(e) Agreement.--The agreement of an employer listed in the
definition of school employee under section 8102 (relating to
20170SB0001PN0853 - 52 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
definitions) or any other law to make contributions to the fund
or to enroll its employees as members in the system shall be
deemed to be an agreement to make contributions to the trust or
enroll its employees in the plan.
(f) Contributions.--The employer employing a participant
shall pick up the required mandatory participant contributions
by a reduction in the compensation of the participant.
(g) Reemployed from USERRA leave.--When a school employee
reemployed from USERRA leave makes the member contributions
required to be granted school service credit for the USERRA
leave after June 30, 2018, either by actual payment or by
actuarial debt under section 8325 (relating to incomplete
payments), the employer that employed the school employee when
the member contributions are made, or the last employer before
termination in the case of payment under section 8325, shall
make the employer contributions that would have been made under
this section if the employee making the member contributions
after he is reemployed from USERRA leave continued to be
employed in his school office or position instead of performing
USERRA leave.
§ 8328. Actuarial cost method.
(a) Employer contribution rate.--The amount of the total
employer contributions shall be computed by the actuary as a
percentage of the total compensation of all active members and
active participants, as applicable, during the period for which
the amount is determined and shall be so certified by the board.
The total employer contribution rate shall be the sum of the
final contribution rate as computed in subsection (h) plus the
premium assistance contribution rate as computed in subsection
(f), plus the additional contribution rate as computed in
20170SB0001PN0853 - 53 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30