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Rule Title: CORRECTION OF ERRORS ON CONTRIBUTIONS AND OVERPAYMENTS
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Department: ADMINISTRATION
Chapter: TEACHERS' RETIREMENT BOARD
Subchapter: Benefits
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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2.44.515    CORRECTION OF ERRORS ON CONTRIBUTIONS AND OVERPAYMENTS

(1) Corrections of errors may be made by the employer on subsequent monthly reports via a letter of explanation and credit taken or additional payment remitted. Corrections reducing an employee's contributions cannot be accepted if the employee has received a refund.

(2) Contributions and wages reported for prior school years must be corrected using the employee and employer contribution rates in effect for the period the wages were earned.

(3) If the error caused membership service to be credited incorrectly, the member's account must be adjusted accordingly.

History: 19-4-201, 19-20-201, MCA; IMP, 19-4-208, 19-20-208, 19-20-716, MCA; NEW, 1987 MAR p. 2233, Eff. 12/11/87; AMD, 1989 MAR p. 1276, Eff. 9/1/89; AMD, 2000 MAR p. 822, Eff. 3/31/00; AMD, 2007 MAR p. 2120, Eff. 12/21/07.


 

 
MAR Notices Effective From Effective To History Notes
2-44-380 12/21/2007 Current History: 19-4-201, 19-20-201, MCA; IMP, 19-4-208, 19-20-208, 19-20-716, MCA; NEW, 1987 MAR p. 2233, Eff. 12/11/87; AMD, 1989 MAR p. 1276, Eff. 9/1/89; AMD, 2000 MAR p. 822, Eff. 3/31/00; AMD, 2007 MAR p. 2120, Eff. 12/21/07.
3/31/2000 12/21/2007 History: Sec. 19-4-201 MCA; IMP, Sec. 19-4-208 MCA; NEW, 1987 MAR p. 2233, Eff. 12/11/87; AMD, 1989 MAR p. 1276, Eff. 9/1/89; AMD, 2000 MAR p. 822, Eff. 3/31/00.
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