Members who claim unreported compensation after the school year in which it was received must verify the claim by presenting to the Teacher Retirement System such evidence as the staff of the system may require to provide clear and convincing proof of the existence and amount of such compensation, including, but not limited to, a certified copy of the minutes of the governing board of his employing institution, certified copies of any written contracts between the member and the employer, a verified statement by the employer of the reasons why such compensation was not reported earlier, and copies of income tax documents showing that such alleged compensation was reported as income for the member. In no event shall verification be accepted after a member has retired from the system and his or her first monthly annuity payment has been issued or after the effective date of a member's participation in the Deferred Retirement Option Plan. A fee for deposits for unreported service as provided in §25.43 of this title (relating to Deposits for Unreported Service) will be assessed when applicable on the amount of such unreported compensation.

Source Note:The provisions of this §25.45 adopted to be effective January 1, 1976; amended to be effective September 26, 1979, 4 TexReg 3304; amended to be effective January 24, 1992, 17 TexReg 251; amended to be effective March 12, 2003, 28 TexReg 2095.