Mississippi Administrative Code
Title 27 - Personnel
Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees
Chapter 03 - Coverage of Teachers formerly covered under the Teachers' Retirement System (TRS) - REPEALED
Section 27-210-03-102 - Coverage for Social Security

Teachers, as defined by Section 1, subsection 3, of Senate Bill 280, Laws of 1952, who were in active service on the last month of the school year preceding the date of signing the agreement, who have not resigned or retired, or whose services have not been otherwise terminated prior to the date of signing the agreement between the State and the Federal Security Administration, and teachers on leave of absence who qualify for "education leave", and exchange teachers are presumed to be in service on the date of signing the agreement, and shall be included in coverage under Article I of Senate Bill 273, Laws of 1952, and may receive retroactive Social Security benefits to the effective date of the agreement.