34 Tex. Admin. Code § 25.4 - Substitutes
(a) Persons who
serve as substitutes in positions otherwise eligible for membership may qualify
for membership provided that they serve for at least 90 days in one school year
and purchase the service credit.
(b) For purposes of this title, a substitute
is a person who serves on a temporary basis in the place of a current employee.
A substitute may be paid no more than the daily rate of pay set by the
employer.
(c) Membership may be
established and credit received by verifying the number of days worked as a
substitute and salary earned and paying the actuarial cost required under
§
25.43 of this title (relating to
Cost for Unreported Service or Compensation). Verification must be made in a
form prescribed by the retirement system and is subject to the deadlines for
verification of unreported service under §
25.47 of this title (relating to
Deadline for Verification).
(d) In
no event shall verification of substitute service be accepted after a member
has retired from the system and his or her first monthly annuity payment has
been issued or after the effective date of a member's participation in the
Deferred Retirement Option Plan (DROP).
(e) Required actuarial costs must be paid
before any benefits based on the verified substitute service are paid by TRS on
behalf of the member or before the verified service is used to determine
eligibility for benefits. Members claiming credit for such service will be
assessed a fee for delinquent deposits, if applicable, as provided in §
25.43 of this title.
(f) Payment for substitute service required
in subsection (e) of this section will be accepted and credit granted only as
permissible under the Internal Revenue Code.
(g) Substitute service purchased as provided
in this section shall be included in the school year in which it was rendered
in counting the amount of service provided in order to receive a year of
service credit under §
25.131 of this title (relating to
Required Service).
Notes
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