California Code of Regulations
Title 5 - Education
Division 3 - Teachers' Retirement System
Chapter 1 - Teachers' Retirement System
Article 15.5 - Penalties and Interest for Late Remittances and Late and Unacceptable Reporting by Employers
Section 27002 - Acceptable Report - Cash Balance Benefit Program
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(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.
(d) This section shall become inoperative on the date specified by the board pursuant to Section 27800.
1. New
section filed 4-2-2012; operative 7-1-2012 pursuant to Government Code section
11343.4
(Register 2012, No. 14).
2. Amendment of subsections (a) and (b),
new subsection (d) and amendment of NOTE filed 3-5-2020; operative 7-1-2020
(Register 2020, No. 10).
Note: Authority cited: California Constitution, Article XVI, Section 17; and Sections 22207, 22213, 22214, 22250, 22305 and 26301, Education Code. Reference: Section 26301, Education Code.
