Connecticut § 7-440a - Certain contributions by members treated as employer contributions.
Full text of Connecticut Connecticut General Statutes § 7-440a — Certain contributions by members treated as employer contributions., with citation guidance and answers to common questions.
§ 7-440a. Certain contributions by members treated as employer contributions.
Sec. 7-440a. Certain contributions by members treated as employer contributions. Each participating employer may pick up the member contributions required by section 7-440 for all compensation earned on and after January 1, 2002, and the contributions so picked up shall be treated as employer contributions in determining tax treatment under the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, and chapter 229. The employer shall pay such member contributions from the same source of funds that is used to pay the member. The employer may pick up such contributions by a reduction in the cash salary of the member, or by an offset against a future salary increase, or by a combination of a reduction in salary and offset against a future salary increase. If member contributions are picked up, they shall be treated for all purposes of the Municipal Employees' Retirement Fund in the same manner and to the same extent as member contributions made prior to the date picked up. Municipalities participating in fund B may adopt this section for their members. Such election shall be made in a manner prescribed by the Retirement Commission.
(P.A. 01-80, S. 9; P.A. 03-278, S. 18.)
History: P.A. 03-278 made technical changes, effective July 9, 2003.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 7-440a
What does Connecticut General Statutes § 7-440a cover?
Section 7-440a ("Certain contributions by members treated as employer contributions.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 7-440a?
A common citation format is "Connecticut General Statutes § 7-440a" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 7-440a apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.