102 KAR 1:030. Substitute teachers and
nonuniversity, noncommunity college part-time members.
RELATES TO: KRS 161.545, 161.5465, 161.600(1)(a),
(b), 161.612, 161.661(1)
STATUTORY AUTHORITY: KRS 161.310(1),
161.545
NECESSITY, FUNCTION, AND CONFORMITY: KRS
161.545 authorizes members of the Teachers' Retirement System to receive
service credit for substitute and part-time service, towards which contributions
were not otherwise made, only in accordance with trustee administrative
regulations. KRS 161.310(1) requires the Teachers' Retirement System Board of
Trustees to promulgate administrative regulations for the administration of the
funds of the retirement system and for the transaction of business. This
administrative regulation establishes the requirements for evaluating and
crediting that service, including balance of the year purchases.
Section 1. A member substituting for at
least seven-tenths (7/10) of the legal school year for a local school district
or districts may make contributions for a full year and receive a full year of
service credit.
Section 2. (1) A member, not employed by
a university, college or community college, who is employed part time and who
teaches or is paid on the basis of at least seven-tenths (7/10) of regular
full-time service may make contributions for the balance of the contract year.
(2) Members who are employed on a
part-time basis after the start of a regular contract year shall not be
eligible to obtain service credit for any period of the contract year prior to
the date of their employment.
Section 3. (1) Contributions for
substitute and part-time service pursuant to Section 1 or 2 of this administrative
regulation shall be based upon the equivalent annual contract salary and shall
be made by December 31 immediately following the year in which the service
occurred.
(2) Interest charges of eight (8) percent
per annum shall be added to payments made after June 30 of the year that the
service occurred.
(3) The total amount of service credit
that may be purchased pursuant to Sections 1 and 2 of this administrative
regulation shall not exceed five (5) years. Service purchased pursuant to
Sections 1 and 2 of this administrative regulation shall be included in
calculating the maximum of five (5) years of nonqualified service credit that
may be purchased in accordance with KRS 161.5465.
Section 4. (1) Service credit for
substitute teaching and part-time employment rendered on or before June 30,
2002 and balance of the year purchases based on substitute teaching and part-time
employment provided prior to June 30, 2002, shall have been purchased on or
before December 31, 2002.
(2) Service credit for substitute
teaching rendered on or before June 30, 2002 shall not be used for compliance
with minimum service requirements as set out in KRS 161.600(1)(a) and (b) and
161.661(1). (TRS-3(c); 1 Ky.R. 134; eff. 12-11-74; Am. 3 Ky.R. 376; eff.
12-1-76; 29 Ky.R. 2931; 30 Ky.R. 271; eff. 8-13-2003; 33 Ky.R. 3427; 34 Ky.R.
227; eff. 8-31-07.)