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Member contributions for creditable school service - 24 Pa. Cons. Stat. § 8323

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     § 8323.  Member contributions for creditable school service.
        (a)  Previous school service, sabbatical leave and full
     coverage.--The contributions to be paid by an active member or
     an eligible State employee for credit for reinstatement of all
     previously credited school service, school service not
     previously credited, sabbatical leave as if he had been in full-
     time daily attendance, or full-coverage membership shall be
     sufficient to provide an amount equal to the accumulated
     deductions which would have been standing to the credit of the
     member for such service had regular member contributions been
     made with full coverage at the rate of contribution necessary to
     be credited as Class T-C service or Class T-D service if the
     member is a Class T-D member and had such contributions been
     credited with statutory interest during the period the
     contributions would have been made and during all periods of
     subsequent school and State service up to the date of purchase.
        (b)  Class T-C membership.--The contributions to be paid by a
     member who elects to transfer to Class T-C shall be equal to the
     amount of additional contributions, if any, which he would have
     made had he become a member of Class T-C on July 1, 1967 and had
     such contributions been credited with statutory interest during
     all periods of subsequent school and State service up to the
     date of purchase.
        (c)  Approved leave of absence other than sabbatical leave
     and activated military service leave.--The contributions to be
     paid by an active member for credit for an approved leave of
     absence, other than sabbatical leave and activated military
     service leave, shall be sufficient to transfer his membership to
     Class T-C or to Class T-D if the member is a Class T-D member
     and further to provide an annuity as a Class T-C member or Class
     T-D member if the member is a Class T-D member for such
     additional credited service. Such amount shall be the sum of the
     amount required in accordance with the provisions of subsection
     (b) and an amount determined as the sum of the member's basic
     contribution rate and the normal contribution rate as provided
     in section 8328 (relating to actuarial cost method) during such
     period multiplied by the compensation which was received or
     which would have been received during such period and with
     statutory interest during all periods of subsequent school and
     State service up to the date of purchase.
        (c.1)  Activated military service leave.--The contributions
     to be paid by an active member for credit for all activated
     military service leave as if he had been in regular attendance
     in the duties for which he is employed shall be sufficient to
     provide an amount equal to the accumulated deductions which
     would have been standing to the credit of the member for such
     service had regular member contributions been made with full
     coverage at the rate of contribution necessary to be credited as
     Class T-C service or Class T-D service if the member is a Class
     T-D member and had such contributions been credited with
     statutory interest during the period the contributions would
     have been made and during all periods of subsequent State and
     school service up to the date of purchase. In the case of
     activated military service leave beginning after the date of
     enactment of this subsection, contributions due from the member
     shall be made as if he is in regular attendance in the duties
     for which he is employed.
        (d)  Certification and payment of contributions.--
            (1)  In all cases other than for the purchase of credit
        for sabbatical leave and activated military service leave
        beginning before the effective date of paragraph (2), the
        amount payable shall be certified by the board in accordance
        with methods approved by the actuary and may be paid in a
        lump sum within 90 days or in the case of an active member or
        an eligible State employee who is an active member of the
        State Employees' Retirement System it may be amortized with
        statutory interest through salary deductions in amounts
        agreed upon by the member and the board. The salary deduction
        amortization plans agreed to by members and the board may
        include a deferral of payment amounts and statutory interest
        until the termination of school service or State service as
        the board in its sole discretion decides to allow. The board
        may limit salary deduction amortization plans to such terms
        as the board in its sole discretion determines. In the case
        of an eligible State employee who is an active member of the
        State Employees' Retirement System, the agreed upon salary
        deductions shall be remitted to the State Employees'
        Retirement Board, which shall certify and transfer to the
        board the amounts paid.
            (2)  In the case of activated military service leave
        beginning before the effective date of this paragraph, the
        amount payable may be paid according to this subsection or
        subsection (c.1), but all lump sum payments must be made
        within one year of the termination of activated military
        service leave.
     (July 22, 1983, P.L.104, No.31, eff. imd.; Dec. 19, 1984,
     P.L.1191, No.226, eff. imd; Aug. 5, 1991, P.L.183, No.23, eff.
     imd.; May 17, 2001, P.L.26, No.9, eff. July 1, 2001)

        2001 Amendment.  Act 9 amended subsecs. (a), (c), (c.1) and
     (d).
        Special Provisions in Appendix.  See section 3(2) and 4(1) of
     Act 96 of 1975 in the appendix to this title for special
     provisions relating to payment of interest on contributions for
     purchase of creditable service under former provisions of law
     and to the effective date of provisions relating to the purchase
     of credit for previous creditable service.
        Cross References.  Section 8323 is referred to in section
     8504 of this title.

Last modified: November 27, 2007