Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS
Chapter 51 - GENERAL ADMINISTRATION
Section 51.5 - Waiver of Deadline to Remit Deposits and Documentation

(a) Except as provided in § 25.28 of this title (relating to Payroll Report Dates), on written request by an employer, the Teacher Retirement System of Texas (TRS) may grant a one-time waiver for three months, of the deadline imposed by § 825.408(a), Government Code, to remit all member and employer deposits and documentation of deposits before the seventh day after the last day of a month. In support of the request, an employer is required to submit the reasons for a waiver and an explanation of corrective measures being taken by the employer toward compliance with Section 825.408(a), Government Code, and to pay the required interest on the unpaid and/or undocumented amounts. The employer shall also submit corrected reports for the months in question in the form and manner prescribed by TRS.

(b) Except as provided in § 25.28 of this title (relating to Payroll Report Dates), TRS shall not consider additional requests for a waiver of the deadline except in the case of a catastrophic event affecting the district's financial or technological resources.

(c) This section does not apply to health insurance.