reglab/housing_qa huggingface dataset:
CA Educ Code § 26206 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26206.

26206.  All administrative costs of the board and system for the plan with respect to the Cash Balance Benefit Program shall be paid from the Teachers’ Retirement Fund.(Amended by Stats. 1998, Ch. 1048, Sec. 29. Effective January 1, 1999.)
CA Educ Code § 26207.5 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26207.5.

26207.5.  In no event shall the funding of the Cash Balance Benefit Program be a liability of the state or the General Fund, nor shall the General Fund be used to offset or fund any liabilities attributed to the operation of the Cash Balance Benefit Program.(Amended by Stats. 1998, Ch. 1048, Sec. 31. Effective January 1, 1999.)
CA Educ Code § 26208 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26208.

26208.  The board shall establish and maintain records and accounts following recognized accounting principles and controls with respect to the Cash Balance Benefit Program.(Amended by Stats. 1998, Ch. 965, Sec. 250. Effective January 1, 1999.)
CA Educ Code § 26209 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26209.

26209.  The board may authorize the transfer and disbursement of funds from the Teachers’ Retirement Fund for the purpose of carrying into effect the Cash Balance Benefit Program upon the signature of its chairperson, vice chairperson, the chief executive officer, or any employee of the system designated by the chief executive officer.(Amended by Stats. 1998, Ch. 1048, Sec. 32. Effective January 1, 1999.)
CA Educ Code § 26210 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26210.

26210.  The board has exclusive control of the investment of the Retirement Fund with respect to assets attributed to the Cash Balance Benefit Program. In investing the fund, the board and its officers and employees shall exercise their fiduciary duties set forth in Chapter 4 (commencing with Section 22250) and Chapter 6 (commencing with Section 22350) of Part 13.(Amended by Stats. 1998, Ch. 965, Sec. 251. Effective January 1, 1999.)
CA Educ Code § 26211 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26211.

26211.  The board shall acquire the services of an actuary to:(a) Perform an actuarial investigation of the demographic and economic experience of the Cash Balance Benefit Program at least once every four years and make recommendations to the board for the adoption of actuarial assumptions for the program that are, in the aggregate, reasonably related to the past experience of the program and the actuary’s best estimate of the future experience of the program.(b) Perform an annual actuarial valuation of the assets and liabilities of the plan with respect to the Cash Balance Benefit Program, using the actuarial assumptions adopted by the board.(c) Recommend to the board all rates and factors necessary to administer the Cash Balance Benefit Program, including, but not limited to, mortality tables, annuity factors, interest rates, additional earnings credits, and employer contribution rates.(d) Recommend to the board the goal for maintaining a sufficient Gain and Loss Reserve with respect to the Cash Balance Benefit Program, the amount to be transferred to the Gain and Loss Reserve from investment earnings of the plan each year with respect to the Cash Balance Benefit Program, and a strategy for the amortization of any unfunded actuarial obligation.(e) Recommend to the board transfers of amounts between the Gain and Loss Reserve and the Annuitant Reserve with respect to the Cash Balance Benefit Program.(f) Perform any other actuarial services that may be required for the administration of the plan with respect to the Cash Balance Benefit Program, as requested by the board.(Amended by Stats. 1998, Ch. 965, Sec. 252. Effective January 1, 1999.)
CA Educ Code § 26212 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26212.

26212.  The board shall maintain all data necessary for the actuarial investigation of the demographic and economic experience of the Cash Balance Benefit Program, and for the actuarial valuation of the assets and liabilities of the plan with respect to the Cash Balance Benefit Program.(Amended by Stats. 1998, Ch. 965, Sec. 253. Effective January 1, 1999.)
CA Educ Code § 26213 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26213.

26213.  The board shall adopt actuarial assumptions, rates, factors and tables necessary to administer the Cash Balance Benefit Program as an amendment to the plan.(Amended by Stats. 1998, Ch. 965, Sec. 254. Effective January 1, 1999.)
CA Educ Code § 26214 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26214.

26214.  (a) Except as provided in subdivision (b), the system shall make available, after the end of the plan year, to each participant having a balance in his or her employee account or employer account, a statement setting forth the balance as of the close of the plan year and amounts credited for the year. The system shall mail a copy of the participant’s statement, provided that the employer or participant has informed the system of the participant’s current mailing address and the participant has not requested to receive that statement electronically, in lieu of mailing.(b) The mode of issuance described in subdivision (a) is subject to Section 22337.(Amended by Stats. 2013, Ch. 459, Sec. 10. (AB 989) Effective January 1, 2014.)
CA Educ Code § 26216 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26216.

26216.  The board may administer the Cash Balance Benefit Program through an agreement with a qualified third-party administrator that shall provide custodial, recordkeeping, or other administrative services specified under the agreement.(Amended by Stats. 1998, Ch. 965, Sec. 255. Effective January 1, 1999.)
CA Educ Code § 26300 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 4 - Employer and Participant Responsibilities|Section 26300.

26300.  (a) Within 10 working days following the later of the first day of employment, the date of the employer’s governing board’s action to provide the Cash Balance Benefit Program, or the effective date of the employer’s governing board’s action to provide the Cash Balance Benefit Program, the employer shall make available to the employee the following information:(1) The employee’s rights and responsibilities as a participant in the program, the employer’s responsibilities under the program, and the benefits payable under the program.(2) The employee’s right to elect membership in the Defined Benefit Program in lieu of participation in the Cash Balance Benefit Program, the rights and responsibilities of a member and the employer under the Defined Benefit Program, and benefits payable under the Defined Benefit Program.(b) Written acknowledgment by the employee that he or she has received the information specified in subdivision (a) shall be retained in the employer’s files on a form prescribed by the system.(c) If an employer’s governing board’s action to provide the Cash Balance Benefit Program gives employees the right to elect other coverage in lieu of the Cash Balance Benefit Program pursuant to Section 26400, the employer shall, within 10 working days following the later of the first day on which creditable service is performed, the date of the employer’s governing board’s action to provide the program or the effective date of the employer’s governing board’s action to provide the program, notify existing employees of the following:(1) The employee’s right to elect other coverage if offered by the employer in lieu of participation in the Cash Balance Benefit Program.(2) The rights and responsibilities of the employer and a participant in an alternative retirement plan if offered by the employer.(3) The benefits payable under an alternative retirement plan if offered by the employer.(Amended by Stats. 1998, Ch. 1048, Sec. 33. Effective January 1, 1999.)
CA Educ Code § 26301 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 4 - Employer and Participant Responsibilities|Section 26301.

26301.  (a) Employers shall report contributions paid on behalf of each participant in each pay period, along with all other information required by the system no later than 10 working days following the last day of the pay period in which the salary was earned, and the report shall be delinquent immediately thereafter. That report shall be submitted electronically in an encrypted format provided by the system that ensures the security of the transmitted participant data.(b) The board shall, in accordance with regulations, assess a penalty against the employer for a report submitted late or in an unacceptable form. The penalty shall be based upon the sum of the employee and employer contributions required to be reported under this part at a rate of interest equal to the regular interest rate, accruing on the balance for the period between the time the report was due and the time an acceptable report is actually received by the system.(Amended by Stats. 2011, Ch. 703, Sec. 32. (SB 349) Effective January 1, 2012.)
CA Educ Code § 26301.5 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 4 - Employer and Participant Responsibilities|Section 26301.5.

26301.5.  Each employer shall deduct from the salary of participants employed by the employer the participant contributions required by this part and shall remit to the system those contributions plus the employer contributions required by this part and Section 44987.(Added by Stats. 1998, Ch. 965, Sec. 257. Effective January 1, 1999.)
CA Educ Code § 26301.7 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 4 - Employer and Participant Responsibilities|Section 26301.7.

26301.7.  (a) All contributions due to the system by an employer under this part shall be paid by an electronic funds transfer method through an automated clearinghouse as prescribed by the board. This payment requirement is effective upon authorization by the board.(b) For purposes of this section, “automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts. (c) An employer that is unable, for good cause, to comply with subdivision (a) may apply to the board for a waiver that allows the employer to pay in an alternate manner as prescribed by the board.(Added by Stats. 2018, Ch. 125, Sec. 2. (AB 2052) Effective January 1, 2019.)
CA Educ Code § 26302 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 4 - Employer and Participant Responsibilities|Section 26302.

26302.  (a) If more or less than the contributions required by this part are paid to the plan based on salary paid to a participant, proper adjustment shall be made by the employer within 60 days of discovery or of notification by the system, and any contributions deducted in error from the participant’s salary shall be returned to the participant by the employer within the same time period.(b) The board shall, in accordance with regulations, assess penalties for late or improper adjustments pursuant to Section 26301. These penalties shall be assessed at a rate equal to the penalties imposed under subdivision (b) of Section 26301 and shall be deemed to be interest earned in the year in which the penalty is received.(Amended by Stats. 2011, Ch. 703, Sec. 33. (SB 349) Effective January 1, 2012.)
CA Educ Code § 26303 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 4 - Employer and Participant Responsibilities|Section 26303.

26303.  (a) Employers shall transmit to the plan the employee contributions and employer contributions with respect to the Cash Balance Benefit Program for salary paid to each participant during the pay period no later than 10 working days following the last day of the pay period in which the salary was earned.(b) Payments shall be delinquent on the 11th working day thereafter, and interest shall begin to accrue at the regular interest rate from that day until payment for the contributions and interest is received in full by the system. The board, in accordance with regulations, shall collect interest for late payment from the employer under this subdivision.(Amended by Stats. 2011, Ch. 703, Sec. 34. (SB 349) Effective January 1, 2012.)
CA Educ Code § 26303.5 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 4 - Employer and Participant Responsibilities|Section 26303.5.

26303.5.  A person or entity that reports directly to the system that is assessed a penalty or interest pursuant to Section 26301 or 26303 may appeal the assessed penalty or interest using the appeals process established pursuant to Section 22219.(Added by Stats. 2009, Ch. 249, Sec. 11. (AB 654) Effective January 1, 2010.)
CA Educ Code § 26303.7 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 4 - Employer and Participant Responsibilities|Section 26303.7.

26303.7.  Penalties and interest due to the system pursuant to Section 26301 or 26303 are additional required contributions that, when received, shall be deposited to the Teachers’ Retirement Fund and treated in the same manner as other contributions.(Added by Stats. 2020, Ch. 275, Sec. 17. (AB 2101) Effective January 1, 2021.)
CA Educ Code § 26304 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 4 - Employer and Participant Responsibilities|Section 26304.

26304.  An employer shall provide timely notice to the system of the employment, death, or termination of employment of a participant.(Amended by Stats. 1996, Ch. 608, Sec. 17. Effective September 19, 1996. Applicable from July 1, 1996, pursuant to Sec. 58 of Ch. 608.)
CA Educ Code § 26305 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 4 - Employer and Participant Responsibilities|Section 26305.

26305.  Upon request of the system, an employer shall provide the system with information regarding the salary paid or to be paid to employees subject to coverage by the Cash Balance Benefit Program in a plan year. The information may include, but shall not be limited to, employment contracts, salary schedules, and minutes from meetings conducted by the governing board of the employer.(Amended by Stats. 1998, Ch. 965, Sec. 260. Effective January 1, 1999.)
CA Educ Code § 26306 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 4 - Employer and Participant Responsibilities|Section 26306.

26306.  (a) Upon request by the system, a participant or beneficiary with respect to the Cash Balance Benefit Program shall provide to the system any information affecting his or her status as a participant or beneficiary.(b) Upon request by the system, the participant shall provide proof of his or her date of birth.(c) A participant who has not contributed to the Cash Balance Benefit Program during the immediately preceding plan year shall provide the system with his or her current mailing address and beneficiary information.(d) For a trust as defined in subdivision (b) of Section 26106.5 that is designated as a joint and survivor annuity beneficiary, the following documentation is required: (1) The participant shall provide an acknowledged certification that includes each declaration prescribed by clause A-6 of Section 1.401(a)(9)-4 of Title 26 of the Code of Federal Regulations and a declaration that the trust meets the requirements and conditions as defined in subdivision (b) of Section 26106.5. The certification shall be submitted to the system at the time of election of the beneficiary and is required for the election to be valid. The certification shall be in the form of an acknowledged declaration signed by the participant and by all then-acting trustees of the trust.(2) After the participant’s death, the then-acting trustee or trustees of the trust shall provide an acknowledged certification that includes each of the declarations prescribed by clause A-6 of Section 1.401(a)(9)-4 of Title 26 of the Code of Federal Regulations and a declaration that the trust meets the requirements and conditions as defined in subdivision (b) of Section 26106.5. The certification by the trustee or trustees of the trust shall be submitted to the system upon the participant’s death and shall additionally certify that the trust has not been revoked, modified, or amended in any manner which would cause the representations contained in the certification to be incorrect. The certification shall contain a statement that it is being signed by all of the then-acting trustees of the trust and shall be in the form of an acknowledged declaration signed by all the then-acting trustees.(3) At any time, upon demand by the system, the participant or trustee of the trust shall provide a copy of the trust instrument.(Amended by Stats. 2016, Ch. 559, Sec. 14. (AB 1875) Effective January 1, 2017.)
CA Educ Code § 26403 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 5 - Eligibility|Section 26403.

26403.  (a) A person who performs trustee service for an employer who has elected to provide benefits pursuant to this part to its employees may elect to participate in the Cash Balance Benefit Program for that service.(1) The election shall be made in writing on a properly executed form prescribed by the system and filed with the employer at any time while performing trustee service.(2) The election form shall be received at the system’s headquarters office within 60 calendar days after the date of the trustee’s signature and prior to the submission of contributions. The employer shall retain a copy of the election form.(3) The election shall become effective no earlier than the first day of the pay period in which the election is made.(b) An election made pursuant to this section is irrevocable.(Amended by Stats. 2019, Ch. 318, Sec. 11. (AB 1452) Effective January 1, 2020.)
CA Educ Code § 26500 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 6 - Contributions|Section 26500.

26500.  Acceptance of employment subject to coverage by the Cash Balance Benefit Program constitutes consent to have contributions deducted from the employee’s salary as required by Section 26501.(Amended by Stats. 1998, Ch. 965, Sec. 264. Effective January 1, 1999.)
CA Educ Code § 26501 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 6 - Contributions|Section 26501.

26501.  Except as provided in Section 26504, the participant shall contribute an amount equivalent to 4 percent of salary.(Amended by Stats. 1998, Ch. 1048, Sec. 38. Effective January 1, 1999.)
CA Educ Code § 26501.5 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 6 - Contributions|Section 26501.5.

26501.5.  A person who elects, pursuant to Section 26403, to participate in the Cash Balance Benefit Program shall make contributions, as provided in Section 26501, based on his or her salary or other compensation earned for trustee service.(Added by Stats. 2000, Ch. 1020, Sec. 14. Effective January 1, 2001.)
CA Educ Code § 26502 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 6 - Contributions|Section 26502.

26502.  Notwithstanding Section 26301.5, the employer may pick up, for the sole purpose of and in accordance with the requirements of Section 414(h)(2) of Title 26 of the United States Code and Section 17501 of the Revenue and Taxation Code, all of the amounts otherwise due as employee contributions, which shall be paid by the employer in lieu of employee contributions and which shall be deducted from the employee’s salary.(Amended by Stats. 1998, Ch. 965, Sec. 265. Effective January 1, 1999.)