Applicability.
71 Pa.C.S. § 9
in effectThe following shall apply:
(1) The board is not obligated to enter into any agreement with the head of department of any eligible employer.
(2) The General Assembly reserves to itself the further exercise of its legislative power to amend, supplement or repeal the provisions of this act, or 71 Pa.C.S. Pt. XXV, including the actuarial cost method under 71 Pa.C.S. § 5508, without regard to whether the head of department of an eligible employer has entered into an agreement with the board under this act, except that if any eligible employer has made an advance payment of accrued liability contributions, that eligible employer shall receive setoffs of future employer contributions as determined by the State
Employees' Retirement Board's actuary and certified by the State Employees' Retirement Board.
(3) Notwithstanding any other provision of law, fiduciary requirement, actuarial standard of practice or other requirement to the contrary, the members of the State Employees' Retirement Board, the actuary and other employees and officials of the State Employees' Retirement System:
(i) May not be held liable or in breach or violation of any law or standard either as individuals or in their official capacity or as a governmental or corporate entity for any action or calculation related to calculating and certifying:
(A) An employer normal contribution rate.
(B) A supplemental contribution rate.
(C) An accrued liability contribution rate or final contribution rate or actual employer contribution rate.
(D) An allocation of the unfunded actuarial accrued liability to an eligible employer.
(E) A lump sum amount of advance payment of accrued liability contributions.
(F) A setoff against employer contributions.
(G) The actual employer contributions as provided in this act.
(ii) Do not warrant, guarantee or promise that any actuarial, economic or demographic assumptions, projections or estimates used for calculations under subparagraph (i) will in fact occur, or that future increases of accrued liability contributions will not occur or be assessed against any eligible employer that makes an advanced payment of accrued liability contributions under this act. Explanatory Note. Act 105 amended or added sections 5102, 5302, 5501.1, 5507, 5508, 5508.1, 5902, 5906 and 5934 of Title 71. 2020, OCTOBER 29, P.L.775, NO.94
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM&ttl=71Fetched: 10/16/2026