2010 Pennsylvania Code
Title 24 - EDUCATION
Chapter 83 - Membership, Contributions and Benefits
8322.1 - Pickup contributions.

     § 8322.1.  Pickup contributions.
        (a)  Treatment for purposes of IRC § 414(h).--All
     contributions required to be made under sections 8321 (relating
     to regular member contributions for current service) and 8322
     (relating to joint coverage member 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.
     (July 22, 1983, P.L.104, No.31, eff. imd.; Dec. 19, 1984,
     P.L.1191, No.226, eff. imd.; Dec. 20, 1995, P.L.689, No.77, eff.
     imd.)

        1995 Amendment.  Section 15(2) of Act 77 provided that the
     amendment shall be retroactive to January 1, 1983, but shall be
     deemed a clarifying amendment and declaratory of original
     intent.
        1984 Amendment.  Act 226 reenacted the entire section,
     retroactive to January 1, 1983. See section 9 of Act 226 in the
     appendix to this title for special provisions relating to
     applicability of existing rules and regulations.