Section 21-313 - Member contributions - Employer pickup of member contributions(a) In this section, "approved employer" means a participating employer who adopts a resolution and follows procedures as prescribed by the Board of Trustees for an employer pickup program in accordance with § 414(h)(2) of the Internal Revenue Code.(b) The State or other approved employer of a member shall pick up, within the meaning of § 414(h)(2) of the Internal Revenue Code, the member contributions required by this Division II.(c) The member contributions under subsection (b) of this section:(1) are designated as employee contributions to be picked up by the employing unit within the meaning of § 414(h)(2) of the Internal Revenue Code and shall be treated as employer contributions in determining tax treatment under that section;(2) shall reduce the compensation of the member in an amount that equals the member contribution picked up by the employer;(3) may not be included as gross income of the member until the pickup amounts are distributed or made available to the member;(4) shall be paid by the State or other approved employer from the same source of funds that is used to pay compensation to the member; and(5) for purposes of this Division II, shall be treated in the same manner and to the same extent as member contributions made before establishment of the employer pickup program.