§5503.1. Pickup contributions.

(a) Treatment for purposes of IRC § 414(h).--All contributions required to be made under sections 5501 (relating to regular member contributions for current service), 5501.1 (relating to shared-risk member contributions for Class A-3 and Class A-4 service), 5502 (relating to Social Security integration member contributions), 5503 (relating to joint coverage member contributions) and section 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.

(Dec. 14, 1982, P.L.1249, No.284, eff. imd.; July 22, 1983, P.L.104, No.31, eff. imd.; Dec. 20, 1995, P.L.689, No.77, eff. imd.; Nov. 23, 2010, P.L.1269, No.120, eff. imd.)

Notation

2010 Amendment.  Act 120 amended subsec. (a).

1995 Amendment.  Section 15(6) of Act 77 provided that the amendment shall be retroactive to January 1, 1982, but shall be deemed a clarifying amendment and declaratory of original intent.

1983 Amendment.  See section 10 of Act 31 in the appendix to this title for special provisions relating to waiver of actuarial note requirement for retirement bills.

1982 Amendment.  See sections 2, 3 and 4 of Act 284 in the appendix to this title for special provisions relating to required contributions by head of department, nonseverability and retroactivity.