1. (a) For an individual who begins employment on or after September 1, 2003, with an employer that is a TRS reporting entity and who is not a member of TRS as of the date of employment, eligibility for TRS pension plan membership begins on the first calendar day after the end of a 90 calendar day waiting period.
2. (b) For purposes of this section, an individual who is not considered to be a TRS member includes an individual who previously terminated membership in the retirement system through withdrawal of contributions and did not resume membership prior to a date of employment that is on or after September 1, 2003.

3. (c) In determining the date of eligibility for TRS pension plan membership for an employee who is subject to the waiting period, the following provisions apply:

   1. (1) An employer shall count the date of employment as the first day of the 90-day waiting period.
   2. (2) An employer shall count calendar days of an employment period on or after September 1, 2003, towards the waiting period, regardless of whether the days are in different school years.
   3. (3) An employer shall count calendar days on or after September 1, 2003, during which the individual previously served as an employee with another TRS reporting entity towards the waiting period.
   4. (4) An employer shall not count any calendar days between periods of employment towards the waiting period.
   5. (5) Service provided by an employee on one calendar day to more than one employer that is a TRS reporting entity shall count as only one calendar day in the waiting period.
   6. (6) Service of a type that would not otherwise qualify the employee for TRS membership may not fulfill any part of the waiting period requirement.
4. (d) For the purpose of administering this section, the date of employment means the date on which an employee begins to perform service for an employer that is a TRS reporting entity and the service is of a type that would otherwise qualify the employee for membership in the TRS pension plan, as provided under Chapter 25, Subchapter A, of this title, (relating to Service Eligible for Membership) if the individual were not subject to the waiting period described in this section. If the date of employment is a holiday or another type of day on which the employer does not normally require actual service to be performed by an employee, the employer may nevertheless count the day as the date of employment if the employer considers the individual to be an employee on that day.
5. (e) An employer shall begin to submit member and other required contributions to TRS on compensation paid to an employee for the entire pay period that contains the first date of the employee's eligibility for membership. For the purpose of this section, a pay period is the normal, established period of employment for which the employer regularly pays compensation to the employee, regardless of the date on which the employer actually pays the compensation. For an employee subject to the waiting period, an employer's first report to TRS for the employee shall include the date of employment and the date on which the employee became eligible for TRS membership after the waiting period.
6. (f) An employer shall notify TRS immediately if it has failed to report an employee who was eligible for TRS membership and shall begin to report the employee as a member no later than the month immediately following the month in which the employer discovered the error. The employer shall correct any previous reports filed with TRS and make contributions and deposits as required by this title.
7. (g) Because participation in the Optional Retirement Program ("ORP") under Gov't Code, Chapter 830, is in lieu of participation in TRS, a person employed on or after September 1, 2003, and otherwise eligible to elect to participate in ORP must meet the TRS membership eligibility requirements, including the waiting period as applicable under this section, before the person may elect to participate in ORP. An election to participate in ORP must be made before the 91st day after becoming eligible to make the election, as required by Gov't Code, Chapter 830, §830.102, but may not be made before the date on which an employee is eligible for TRS membership.
8. (h) Upon request by TRS, an employer or an employee shall provide copies of, or otherwise make available, any records that TRS determines are necessary to administer this section.
9. (i) An employee who is subject to the waiting period specified in this section may be eligible to receive a year of TRS service credit if the employee is employed in a TRS-covered position and participates as a contributing member of TRS for the amount of time in a school year required by this title, including §25.1 of this title (relating to Full-Time Service) and §25.131 of this title (relating to Required Service). Employment service prior to the date on which a person is eligible for TRS membership under this section may not be used to meet the minimum requirements for service creditable in a school year unless a member purchases it in accordance with applicable requirements.
10. (j) This section is effective on September 1, 2003, and expires September 1, 2005, unless legislation is enacted extending the provisions of Gov't Code, Chapter 822, §822.001 and Gov't Code, Chapter 823, §823.002, as amended by HB 3459, 78th Legislature.

Source Note:The provisions of this §25.34 adopted to be effective October 22, 2003, 28 TexReg 9086.