Section 51.5 - Waiver of Deadline to Remit Deposits and Documentation(a) Except as provided in § 25.28 of this title (relating to Payroll Report Dates), on written request by an employer, the Teacher Retirement System of Texas (TRS) may grant a one-time waiver for three months, of the deadline imposed by § 825.408(a), Government Code, to remit all member and employer deposits and documentation of deposits before the seventh day after the last day of a month. In support of the request, an employer is required to submit the reasons for a waiver and an explanation of corrective measures being taken by the employer toward compliance with Section 825.408(a), Government Code, and to pay the required interest on the unpaid and/or undocumented amounts. The employer shall also submit corrected reports for the months in question in the form and manner prescribed by TRS.(b) Except as provided in § 25.28 of this title (relating to Payroll Report Dates), TRS shall not consider additional requests for a waiver of the deadline except in the case of a catastrophic event affecting the district's financial or technological resources.(c) This section does not apply to health insurance.34 Tex. Admin. Code § 51.5
The provisions of this §51.5 adopted to be effective March 12, 2003, 28 TexReg 2120; amended by Texas Register, Volume 39, Number 51, December 19, 2014, TexReg 10031, eff. 12/23/2014