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ERA Employer Manual 3 Defined Benefit Plans IN THIS CHAPTER Public Employee Defined Mandatory Coverage Optional Coverage Employees Excluded Closer Look at Some Common Exclusions -Temporary Positions
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Chapter 1 about pera is about the reporting of contributions made to a personal equity retirement account (PERA) by taxpayers.
Taxpayers who have made contributions to a PERA account are required to file chapter 1.
Chapter 1 about pera can be filled out by providing information about the contributions made to the PERA account during the tax year.
The purpose of chapter 1 is to ensure that taxpayers accurately report their contributions to PERA accounts for tax purposes.
Taxpayers must report the total contributions made to their PERA account during the tax year.
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