24 Pa. C.S. § 8322.1

Current through 2024 legislation effective May 8, 2024
Section 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 member class contributions) with respect to current school service rendered by an active member on or after January 1, 1983, shall be picked up by the employer and shall be treated as the employer's contribution for purposes of IRC § 414(h).
(b) Treatment for other purposes.--For all other purposes, under this part and otherwise, such pickup contributions shall be treated as contributions made by a member in the same manner and to the same extent as contributions made by a member prior to January 1, 1983.

24 Pa.C.S. § 8322.1

Amended by P.L. TBD 2017 No. 5, § 108, eff. 6/12/2017.
Amended by P.L. TBD 2015 No. 93, § 4, eff. 12/28/2015.
1983, July 22, P.L. 104, No. 31, § 3, retroactive effective Jan. 1, 1983. Reenacted 1984, Dec. 19, P.L. 1191, No. 226, § 4, retroactive effective Jan. 1, 1983. Amended 1995, Dec. 20, P.L. 689, No. 77, § 2, retroactive effective Jan. 1, 1983.