# Title 71 — Retirement Board

## Article 71-08 — Defined Contribution Retirement Plan

## Chapter 71-08-07 — Additional Contributions

### § 71-08-07-01. Additional employer contributions.

An employer may elect to provide additional employer contributions to an employee's account in an
amount not exceeding the equivalent of a purchase of up to five years of service credit for that
employee and the purchase of an employee's unused sick leave that meets the requirements of section
### § 71-08-07-02. Before offering such a program to its employees, an employer must create a program and

document it in writing and submit a copy to the public employees retirement system. The governing
authority of the employer shall also submit to the executive director of the public employees retirement
system a letter indicating:
1. The program meets all the requirements of the North Dakota Century Code.
2. The program meets all applicable federal requirements.
3. The employer agrees to remit to the public employees retirement system a lump sum payment
of the cost of the purchase upon being billed.
4. The employer has not given the employee the option of a cash payment in lieu of the
employer purchase.
5. The employer shall clearly specify who is eligible for the program and indicate if the program is
intended to be permanent or will be for a specific time period only.
6. The employer agrees that all additional employer contributions will not exceed the equivalent
of a purchase of service credit as determined by the public employees retirement system and
all unused sick leave purchases will be based upon the computation specified in the North
Dakota Century Code. The employer also agrees that all purchases will be completed no later
than the fifteenth day of the month following the month of the employee's termination or sixty
days from the date the employer and employee agree to the purchase, whichever comes first.
7. The employer agrees that in offering such a program the employer will direct each employee
interested in the program to first apply to the employer's authorized agent who will then certify
the eligibility of the member and the amount of service credit to be purchased or sick leave to
be converted and send such certification to the public employees retirement system. The
employer also agrees that the employer's authorized agent will coordinate the program,
authorize all purchases in writing to the public employees retirement system and be the focal
point for communications between the public employees retirement system, the employer, and
the employee.
8. The employer agrees that for each employee certified to be eligible to have service credit
purchased or sick leave converted, the employer will first obtain from the employee
authorization for the public employees retirement system to share confidential information with
the employer.
9. The employer certifies that in offering the program, the employer is making it available to all
employees or a specified class of employees on a nondiscriminatory basis.
10. The employer agrees to provide information and policies pertaining to the employer purchase
program pursuant to North Dakota Century Code section 54-52-26.

When an employer files the above letter with the public employees retirement system, the employer
may offer the program to its employees. An employer may terminate this program at any time upon the
governing authority of the employer sending to the executive director of the public employees
retirement system a letter indicating when the program is to be canceled.
History: Effective May 1, 2004; amended effective July 1, 2006; April 1, 2008; July 1, 2010.
General Authority: NDCC 54-52-04, 54-52.6-04
Law Implemented: NDCC 54-52.6-09.2
### § 71-08-07-02. Eligible sick leave.

An employer may provide additional contributions equal to the purchase of an employee's unused
sick leave only to the extent that it has not been previously purchased by a former employer or the
member.
History: Effective May 1, 2004; amended effective July 1, 2006.
General Authority: NDCC 54-52-04, 54-52.6-04
Law Implemented: NDCC 54-52.6-09.2
### § 71-08-07-03. Employee-paid contributions - Repayment options.

If the office determines that any required employee-paid contributions have not been made, the
cost of any required employee-paid contributions may be paid in a lump sum or in installments in a
manner consistent with installment payments permitted under section 71-02-03-02.2.
History: Effective April 1, 2016.
General Authority: NDCC 54-52-04, 54-52.6-04
Law Implemented: NDCC 54-52.6-09
