Section 5-10.2-2-12.5 - Submission of contributions, records, and reports electronically(a) This section applies to reports, records, and contributions submitted after December 31, 2009, by an employer.(b) As used in this section, "electronic funds transfer" has the meaning set forth in IC 4-8.1-2-7(f).(c) Except as provided in subsection (e), an employer shall submit through the use of electronic funds transfer: (1) the employer contributions determined under sections 11 and 11.5 of this chapter; and(2) contributions paid by or on behalf of a member under IC 5-10.3-7-9 or IC 5-10.4-4-11.(d) Except as provided in subsection (e), an employer shall submit in a uniform format through a secure connection over the Internet or through other electronic means specified by the board the reports and records described in: (1) IC 5-10.3-7-12.5, for the public employees' retirement fund; or(2) IC 5-10.4-7-6, for the Indiana state teachers' retirement fund.(e) An employer that is unable to comply with either subsection (c) or (d), or both, may request that the board grant a waiver of the requirement of subsection (c) or (d), or both. The employer must: (1) state the reason for requesting the waiver;(2) provide a date, not to exceed two (2) years from the date the employer is first subject to either the electronic funds transfer requirement or the electronic reporting requirement of this section, by which the employer agrees to comply with the requirement of subsection (c) or (d), or both; and(3) sign and verify the waiver form.(f) The board may: (1) grant the employer's request for a waiver; and(2) specify the date by which the employer is required to comply with the electronic funds transfer requirement or the electronic reporting requirement, or both.(g) The board shall establish a waiver form consistent with this section.(h) The board may establish or amend its rules or policies as necessary to administer this section.As added by P.L. 165-2009, SEC.4. Amended by P.L. 182-2009 (ss), SEC.72.