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Social security integration credits - 71 Pa. Cons. Stat. § 5305

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     § 5305.  Social security integration credits.
        (a)  Crediting of accrued credits.--Any member shall be
     credited with the social security integration credits which he
     has accrued up to the effective date of this part.
        (b)  Accrual of subsequent credits.--Any member who has
     social security integration accumulated deductions to his credit
     or is receiving a benefit on account of social security
     integration credits may accrue one social security integration
     credit for each year of service as a State employee on or
     subsequent to March 1, 1974 and a fractional credit for a
     corresponding fractional year of service provided that
     contributions are made, or would have been made but for section
     5502.1 (relating to waiver of regular member contributions and
     Social Security integration member contributions) or the
     limitations under IRC § 401(a)(17) or 415(b), in accordance with
     section 5502 (relating to Social Security integration member
     contributions), and he:
            (1)  continues subsequent to March 1, 1974 as an active
        member in either the State or school system;
            (2)  terminates such continuous service in the State or
        school system and returns to active membership in the State
        system within six months; or
            (3)  terminates his status as a vestee or an annuitant
        and returns to State service.
        (c)  Ineligibility by amount of annuity entitlement.--No
     social security integration credits shall accrue for that period
     of consecutive calendar years immediately prior to retirement
     and after January 1, 1975 and during which for each such year
     the maximum single life annuity to which the member would have
     been entitled as of December 31 exceeds his highest annual
     compensation as of such time. In such event, the contributions
     made on behalf of the member on account of social security
     integration credits for such years shall be returned to the
     member together with statutory interest upon termination of
     service of the member.
        (d)  Purchased nonstate service ineligible for credit.--No
     social security integration credits shall accrue for any
     nonstate service purchased in this system after March 1, 1974,
     regardless of when such service may have been performed.
     (Oct. 7, 1975, P.L.348, No.101, eff. imd.; Dec. 14, 1982,
     P.L.1249, No.284, eff. imd.; May 17, 2001, P.L.26, No.9, eff.
     imd.)

        2001 Amendment.  Act 9 amended subsec. (b).
        1982 Amendment.  Act 284 amended subsecs. (b) and (c). 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.
        Cross References.  Section 5305 is referred to in sections
     5702, 5704 of this title.

Last modified: November 27, 2007