- (a) Application for developmental leave credit must be made on a form available from the Teacher Retirement System of Texas entitled "Notice of Intent to Take Developmental Leave."
- (b) A member desiring developmental leave credit should obtain the form in time for it to be completed, certified by the member's employer, and submitted to the Teacher Retirement System of Texas before the leave begins. The member must sign a statement on the form that he or she intends to take developmental leave for which credit is desired and must indicate the beginning and ending dates of the leave which has been granted. After completing the form, the member must submit it to his or her employer for certification.
- (c) The employer must certify in the space provided on the form that the leave satisfies the statutory requirements for developmental leave. The employer must submit the form directly to the Teacher Retirement System of Texas. The form will not be accepted directly from the member.
- (d) The completed and certified form must be received by the Teacher Retirement System of Texas not later than the date the member's developmental leave begins.
- (e) The Teacher Retirement System of Texas will acknowledge receipt of the form. A cost statement for developmental leave may be obtained on request by the member upon his or her return to employment. The cost statement will contain space for certification by the employer granting the leave that the developmental leave as approved was in fact taken.
- (f) Credit will be granted to the member if the cost statement, including the employer's certification, and the full amount of the required deposits are submitted by the end of the first school year of creditable service after the member's return to employment.
- (g) Payments for the purchase of TRS service credit for developmental leave shall be paid in a manner consistent with any applicable limitations of 26 U.S.C. §415, including any applicable limitations on payments as a percentage of compensation of the participant from the employer for the school year in which the payments are sought to be made, pursuant to Internal Revenue Code §415. A member, or a beneficiary of a member if service is sought to be established after the death of the member, may not be permitted to purchase TRS service credit for some or all years of developmental leave if payments exceed applicable limitations on contributions.
Source Note:The provisions of this §25.152 adopted to be effective September 11, 1977, 2 TexReg 3280; amended to be effective September 26, 1979, 4 TexReg 3305; amended to be effective March 12, 2003, 28 TexReg 2099.