A. Member contributions are required as a condition of employment and shall be made by payroll deductions. Member contributions shall begin simultaneously with membership in ASRS. Beginning July 1, 2011, member contributions are a percentage of a member's compensation equal to the employer contribution required pursuant to section 38-737. Amounts so deducted by employers shall be deposited in the ASRS depository.
B. The employer shall pay the member contributions required of members on account of compensation earned. The paid contributions shall be treated as employer contributions for the purpose of determining tax treatment under the internal revenue code. The effective date of the employer payment shall not be before the date ASRS has received notification from the United States internal revenue service that pursuant to section 414(h) of the internal revenue code the member contributions paid will not be included in gross income for income tax purposes until the paid contributions are distributed by refund or retirement benefit payments. The employer shall pay the member contributions from monies that are established and available in the retirement deduction account and that would otherwise have been designated as member contributions and paid to ASRS. Member contributions paid pursuant to this subsection shall be treated for all other purposes, in the same manner and to the same extent, as member contributions made before the approval of the United States internal revenue service pursuant to this section.
Notes of Decisions
Hall v. Elected Officials' Ret. Plan, 383 P.3d 1107 (Ariz. 2016).
· cites it 4× “See A.R.S. § 38-736 (specifying that ASRS “member contributions are a percentage of a member’s compensation equal to the employer contribution”).”
Mary wade/marla Paddock v. asrs/asrs Bd., 390 P.3d 799 (Ariz. 2017).
· cites it 2× “A.R.S. § 38-736(A). Upon retirement, an eligible member receives a monthly life annuity calculated, in part, from “[t]he member’s average monthly compensation.”
Wade v. Arizona State Ret. Sys., 370 P.3d 132 (Ariz. Ct. App. 2016).
· cites it 2× “¶ 4 Historically, the City included the “annual deferred compensation” in its calcula *266 tion of the employees’ annual “compensation” to determine employer and employee contributions to the Retirement System under A.R.S. §§ 38-736(A) and -737(A). In 2011, however, the City…”
Hon. Hall v. eorp/state (Ariz. 2016).
· cites it 2× “See A.R.S. § 38-736 (specifying that ASRS “member contributions are a percentage of a member’s compensation equal to the employer contribution”).”
— Ariz. Rev. Stat. § 38-736(A) — 3 cases
Mary wade/marla Paddock v. asrs/asrs Bd., 390 P.3d 799 (Ariz. 2017).
“A.R.S. § 38-736(A). Upon retirement, an eligible member receives a monthly life annuity calculated, in part, from “[t]he member’s average monthly compensation.”
Wade v. Arizona State Ret. Sys., 370 P.3d 132 (Ariz. Ct. App. 2016).
“¶ 4 Historically, the City included the “annual deferred compensation” in its calcula *266 tion of the employees’ annual “compensation” to determine employer and employee contributions to the Retirement System under A.R.S. §§ 38-736(A) and -737(A). In 2011, however, the City…”
— Ariz. Rev. Stat. § 38-736(B) — 1 case
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