71 Pa. C.S. § 5503.1

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 5503.1 - Pickup contributions
(a)Treatment for purposes of IRC § 414(H).--All contributions to the fund required to be made under sections 5501 (relating to regular member contributions for current service), 5501.1 (relating to shared-risk member contributions and shared-gain adjustments to regular member contributions), 5502 (relating to social security integration member contributions), 5503 (relating to joint coverage member contributions) and 5505.1 (relating to additional member contributions), with respect to current state service rendered by an active member on or after January 1, 1982, shall be picked up by the commonwealth or other employer and shall be treated as the employer's contribution for purposes of IRC § 414(H).
(b) Treatment for other purposes.--For all other purposes, under this part and otherwise, such pickup contributions shall be treated as contributions made by a member in the same manner and to the same extent as contributions made by a member prior to January 1, 1982.

71 Pa.C.S. § 5503.1

Amended by P.L. TBD 2017 No. 5, § 310, eff. 6/12/2017.
1982, Dec. 14, P.L. 1249, No. 284, § 1, retroactive effective 1/1/1982. Amended 1983, July 22, P.L. 104, No. 31, § 6, imd. effective; 1995, Dec. 20, P.L. 689, No. 77, § 6, retroactive effective 1/1/1982; 2010, Nov. 23, P.L. 1269, No. 120, § 9, imd. effective.