Ga. Comp. R. & Regs. R. 513-5-1-.46 - Earnable Compensation - Coaching Supplements

(1) If a member requests credit for compensation received as a coach, TRS staff must request a statement from the coach's employer which documents the following:

(a) Employer's customary practice relative to granting retirement credit for coaching service;

(b) Whether or not retirement contributions were withheld on the amount requested; and

(c) Whether or not the requested amount was paid as part of the employee's normal contract or under separate agreement.

(2) If the employer's customary practice is to contract for coaching under separate agreement and no retirement contributions are withheld, then the member's request for retirement credit on the coaching compensation will be denied.

Notes

Ga. Comp. R. & Regs. R. 513-5-1-.46

O.C.G.A. Sec. 47-3-26.

Original Rule entitled "Earnable Compensation - Coaching Supplements" adopted. F. May 27, 1994; eff June 16, 1994.