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Chapter 1. Teachers' Retirement System. Article 15.5. Penalties and Interest for Late Remittances and Late and Unacceptable Reporting by Employers. Acceptable Report - Cash Balance Benefit Program.   

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(a) A report for the Cash Balance Benefit Program is acceptable if it is reported in compliance with section 27000, subdivision (b). Reports that fail to comply shall be rejected by CalSTRS, and will not be received.

(b) A report shall contain the information required by section 27000, for all employees who perform creditable service for an employer during the pay period.

(c) Information reported pursuant to Section 27000, subdivision (b) for one or more employees from a prior pay period shall be aggregated and treated as a separate report for the pay period to which it relates.

Authority cited:

California Constitution, Article XVI, Section 17

Education Code 22207

Education Code 22213

Education Code 22214

Education Code 22250

Education Code 22305

Reference:

Education Code 26301

(New by Register 2012, No. 14.)