1. (a) Unused accumulated sick leave is creditable only in the employee class of membership and only so long as the last day of employment occurs during the month in which the retirement becomes effective. Credit for unused accumulated sick leave cannot be used to establish length of service requirements for purposes of death benefit plan eligibility.
2. (b) Before the amount of service credit can be determined, an authorized state agency official must certify on a form prescribed by the Employees Retirement System (ERS) the amount of unused accumulated sick leave to the credit of the member on the last day of employment.
3. (c) Eligible sick leave credit will become effective as service credit only after retirement. Subject to that limitation and upon receipt of a certification pursuant to subsection (b) of this section, the ERS shall grant any service credit to which a retiree is thereby entitled. An increase in the computation of an annuity because of sick leave credit shall be effective from the time of certification.
4. (d) The reserve factor tables used to calculate the amount required to fund sick leave credit are described in §73.21(e) of this title (relating to Reduction Factor for Age and Retirement Option).
5. (e) The percentage value of all service creditable in the employee class of membership shall not exceed 100%.

Source Note:The provisions of this §71.17 adopted to be effective November 23, 1989, 14 TexReg 5934; amended to be effective October 29, 1991, 16 TexReg 5847; amended to be effective April 20, 1994, 19 TexReg 2550; amended to be effective September 15, 1997, 22 TexReg 9004.