Members who claim unreported service or compensation after the school year in which it was received must verify the claim on a form prescribed by the Teacher Retirement System and must present such evidence as the staff of the system may require to provide clear and convincing proof of the existence and amount of such service or compensation, such as a copy of the minutes of the governing board of the employing institution, copies of any written contracts between the member and the employer, a verified statement by the employer of the reasons why such service or compensation was not reported earlier, and copies of income tax documents showing that the compensation was reported as income for the member. In no event shall verification, salary reports, or member contributions for additional compensation or service credit be accepted after a member has retired from the system and the first monthly annuity payment has been issued, after the effective date of a member's participation in the Deferred Retirement Option Plan, or after the payment of a death benefit. A fee for deposits for unreported service as provided in §25.43 of this title (relating to Fee on Deposits for Unreported Service or Compensation) will be assessed when applicable on the amount of such unreported service or 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; amended to be effective March 8, 2007, 32 TexReg 1079; amended to be effective April 1, 2011, 36 TexReg 1832.