# Title 82 — Board of Trustees of the Teachers' Fund for Retirement

## Article 82-04 — Contributions

## Chapter 82-04-02 — Eligible Salary Determinations

### § 82-04-02-01. Criteria for eligible salary determinations.

The teachers' fund for retirement board will consider the following criteria and documentation to
determine whether benefits or payments made to a teachers' fund for retirement member is eligible
retirement salary as authorized in subsection 9 of North Dakota Century Code section 15-39.1-04:
1. Written authorization made in advance of payment. Examples include:
a. Master contract or negotiated agreement.
b. Individual employment contract.
c. Written agreement between employee and employer.
d. Minutes of school board or participating employer.
e. Policy of school board or participating employer.
f. Other information the board deems relevant.
2. Written documentation describing payment details, including:
a. Duration of payment or whether payment is recurring or nonrecurring in future years.
b. Frequency and date of payment.
c. Relation of payment to base or contract salary.
d. Reason or intent of payment.
e. Description of duties or services to be performed.
f. Description of employees who are eligible for payment.
g. Amount of payment expressed as either a fixed dollar amount or percentage of known
contract amount (not fixed percent of unknown amount).
h. Funding source for payment.
3. Other pertinent information the board deems relevant. Examples include:
a. Employee salary history.
b. Retirement eligibility.
c. Other information the board deems relevant.
History: Effective July 1, 2012.
General Authority: NDCC 15-39.1-07
Law Implemented: NDCC 15-39.1-04
