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TFFR Employer Guide

Forms/Reports

TFFR Forms

The following forms should be completed by the business manager and/or member and returned to the Fund’s administrative office. It is the business manager’s responsibility to see that the forms are completed correctly. Questions regarding completion of the forms should be directed to our office.

You may request forms at any time by contacting our office or printing them from our website at www.nd.gov/rio. Please destroy outdated forms.

Form/Report Name

• Certification of Member Employment
• Designation of Beneficiary Form
• Employer Payment Plan
• Employer Summary Report
• Employer's Report of Member and Employer Contributions (ERAC)
• TFFR Retired Member Employment Notification
• Member Action Form
• Notice of Termination
• Notification of School District Changes

Certification of Member Employment

The business manager may need to complete a Certification of Member Employment form for members who meet special circumstances such as death and disability claims, mid-year terminations and retirements, refund waiver requests, etc. Complete this form once the teaching duties are concluded. Keep a copy of this form for your records.

If a member resigns, retires, becomes disabled, or dies before the end of the school year, the member’s total compensated hours and last date worked must be reported on the monthly report/diskette following termination, in addition to contract/additional TFFR salary, retirement salary, and member and employer contributions.

This information is very important and must be accurate. It is the basis for determining how much a member will receive in retirement or refund benefits. Any errors could create an additional liability for the Fund which, in turn, will revert to the employer. If information changes after the form is submitted, contact the Fund’s administrative office as soon as possible.

Link to Adobe Acrobat version of the Certification of Member Employment Form.

Designation of Beneficiary Form

A Designation of Beneficiary Form may be used instead of a Member Action Form if the member wishes to name a contingent beneficiary(ies).

Link to Adobe Acrobat version of the Designation of Beneficiary Form.

Employer Payment Plan

Employers must file an Employer Payment Plan form with TFFR. The Employer Payment Plan will remain in effect until a written notice of cancellation or a new form is filed. An employer will be required to file a new form:

• When the employer wishes to change the model or amount of member contributions paid by the employer in lieu of a salary increase.
• When the Legislature makes a change to the models.
• When the TFFR Board of Trustees makes a change to the models.

The plan must be implemented at the beginning of a school year (July 1). The form should be mailed to the Fund’s administrative office with the first monthly report following the implementation of the plan.

The Fund does not allow the combination of plan models, i.e., the member is not allowed to tax-defer out-of-pocket contributions if the employer agrees to pay a portion of the member contributions in lieu of a salary increase.

Employers that do not select a model will have member contributions treated as taxed member
contributions (No Model).

For detailed employer payment plan model information see Employer Payment Plan - Model Illustrations.

Link to Adobe Acrobat version of the Employer Payment Plan Form.

Employer Summary Report

TFFR will mail out at the end of October, January, April and August an Employer Summary Report that lists all reported members and the total fiscal year-to-date information for:

• Contract/additional TFFR salary
• Retirement salary
• Taxed member contributions
• Tax-deferred member contributions
• Employer contributions
• Last date worked
• Total hours

Additional Employer Summary Report information can be found in the Reporting Information - Employer Summary Report.

Link to Adobe Acrobat version of the Employer Summary Report Form.

Employer's Report of Member and Employer Contributions (ERAC)

All public school districts and state institutions are required by law to make monthly payments of member and employer contributions and submit monthly reports via diskettes, internet or paper. Reports must be in a format that is approved by TFFR. Payments and reports must be postmarked by the 15th day of the month following the month in which the members’ salaries are paid.

The report must include the following information:

• Member's social security number, name, and address
• Contract/additional TFFR salary
• Retirement salary
• Taxed member contributions
• Tax-deferred member contributions
• Employer contributions
• Last date worked
• Total hours/compensated hours
• Certification of completeness

Note: If the 15th of the month falls on a weekend or holiday, the payment and report are due on the next business day.

For detailed ERAC information see Reporting Information - Paper (Manual) Reporting.

Link to Adobe Acrobat version of the Employer's Report of Member and Employer Contributions (ERAC).

TFFR Retired Member Employment Notification

Employers are required to notify TFFR each year a retired member returns to teaching, supervisory, or administrative duties by completing the TFFR Retired Member Employment Notification form.

For detailed information on employing a retired teacher see Reporting Information - Employing a Retired Teacher.

Link to Adobe Acrobat version of the TFFR Retired Member Employment Notification Form.

Member Action Form

A Member Action Form must be completed when an employer hires or rehires a teacher. This form provides TFFR with important information including the member's legal name, social security number, current mailing address, and beneficiary(ies). Designating a beneficiary(ies) allows the member to direct payment of survivor benefits in the event of the member's death.

This form also lets TFFR know if the member is:

• Changing name or address
• Updating the beneficiary
• A new or current member
• Taking or returning from a leave of absence
• A retired teacher returning to teach
• A previous State of North Dakota employee

Link to Adobe Acrobat version of the Member Action Form.

Notice of Termination

A terminating member (resignation, non-renewal, or retirement) must complete a Notice of Termination form. This form outlines the options terminating teachers have regarding their TFFR account. It is the business manager's responsibility to supply the member with this form. However, it is the member's responsibility to return the form to our office.

Note: A Notice of Termination form is not required if the member is simply changing participating employers.

Link to Adobe Acrobat version of the Notice of Termination Form.

Notification of School District Changes

A Notification of a School District Change form is used when the district has a change in school name, mailing address, telephone number, fax number, business manager, superintendent/administrator, or if the TFFR report is prepared by an individual other than the business manager.

Link to Adobe Acrobat version of the Notification of School District Changes Form.