Chapter 8: Transmittal Reporting
The Reporting Process
Plan Choice Reporting - Valid Earn Periods for Plans 2 and 3
A member's entry date into PERS, SERS, or TRS Plan 2 determines if the member has the option to choose Plan 2 or Plan 3. Use Member Reporting Verification (MRV) to determine if the member has past service in a DRS retirement plan and their entry date into the plan. The following summarizes the valid earn periods for reporting PERS, SERS and TRS plans:
PERS Plans
- Valid earning periods for PERS Plan 2 are from October 1977 forward. This is true for any PERS Plan 2 member who transfers to Plan 3
- Valid earning periods for PERS Plan 3 are from March 2002 forward for members employed by state agencies or higher education institutions
- Valid earning periods for PERS Plan 3 are from September 2002 forward for members employed by local government employers
SERS Plans
- Valid earn periods for SERS Plan 2 are from October 1977 forward. This is true of a SERS Plan 2 current member who transfers to Plan 3.
- Valid earn periods for SERS Plan 3 are from September 1, 2000 forward
Note: SERS didn't exist prior to 9/1/2000 and classified employees working for school districts and educational service districts held PERS Plan 2 membership.
TRS Plans
- Valid earn periods for TRS Plan 2 are from October 1, 1977 forward. This includes a TRS Plan 2 member who transfers to Plan 3
- Valid earn periods for TRS Plan 3 are from July 1, 1996 forward
Reporting Charts
DRS provides reporting charts to assist employers in determining the correct plan. Refer to Reporting an Employee.
