GAMUT Online : : Chapter 1. Teachers' Retirement System. Article 15.5. Penalties and Interest for Late Remittances and Late and Unacceptable Reporting by Employers. Acceptable Report

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

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

(b) A monthly report shall contain the information as specified in Section 27000 for all employees who perform creditable service for an employer during the month.

(c) Information reported pursuant to Section 27000, subdivision (a) for one or more employees from a prior month shall be aggregated and treated as a separate report for the month 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 23004

Education Code 23005

Education Code 23006

(New by Register 2012, No. 14.)