The county will pick up all of the additional employee contributions made by employees to the Indiana Public Employees’ Retirement Fund through a binding irrevocable payroll deduction authorization. For state law purposes, such additional employee contributions are being paid by the county in lieu of such contributions by the employee. The county shall comply with all of the terms and provisions of the Pick-Up Regulation and applicable provisions of the Internal Revenue Code.
(BC Res. 4-2003, passed 8-4-03)