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TFFR Employer Newsletter
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Briefly, May 2024
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 Year-end employer reports and payments are due July 15
TFFR's due date for year-end reports and payments is July 15, 2024. If you are unable to meet the deadline, contact RIO.
If your report and payment are not received by the 15th and TFFR does not hear from you, a late fee and interest will be assessed to your account per NDCC 15-39.1-23 for each monthly report.
If your final report of the year is your May report, notify RIO so we don’t send you a late notice for a June report.
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Fiscal year-end reporting checklist
- All member records must be closed by reporting last date worked and total hours.
- Full-time teachers: total hours is capped at 700.
- Part-time teachers: days x hours per day = total hours. Also capped at 700.
- Retired teachers: report exact hours.
- Expense remaining contract on the fiscal year-end report.
- Report salary when earned, not when paid. (See "Timing is everything" below.)
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Do not report retention or signing bonuses, or unused sick, personal or vacation leave.
Did you miss the TFFR Year-end Reporting webinar? A recording is available online.
A common error found when reviewing fiscal year-end reports is the reporting of summer wages in the wrong month. Salary must be reported in the month earned, not when paid.
For example, if a TFFR member teaches summer school and submits a time sheet for work done in June and the wages are paid in July, RIO frequently finds these wages incorrectly reported in July. This is not only the wrong month, it’s also the wrong fiscal year.
If you discover TFFR member salaries that were reported in the wrong month or fiscal year, don’t adjust your report on your own, please contact RIO so we can make the correction. This is especially important if the contribution rates between the two years is different, as RIO will also need to correct the over and under payment of contributions.
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Employer payment plan deadlines
If changing employer payment models is discussed during negotiations, RIO encourages TFFR business partners to obtain a Model Comparison and Cost Analysis. (Reminder: if you are using Model 2 Partial, beginning July 1, 2025, member contributions paid by the employer must be in full percentages.)
- Model Comparison and Cost Analysis requests are due by May 31.
- Model changes must be implemented by July 1 (i.e., the beginning of the new fiscal year). The model selected must cover all TFFR members. Administrators cannot be covered under a different model.
- All TFFR business partners must submit an Employer Demographics and Payment Plan Model form annually by July 15.
If you have questions, please contact RIO’s retirement service division.
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The Education Standards and Practices Board has declared all content areas as Critical Shortage Areas (CSAs) for the 2024-2025 school year. No administrator areas are CSAs.
A retiree may return to TFFR-covered employment in an approved CSA and exceed the annual hour limitation without losing their retirement benefits by adhering to the following.
- A one-year waiting period is required before the retiree can consider this option.
- During the one-year waiting period, a retiree may perform non-contracted substitute teaching, extracurricular duties, and professional development.
Employers and retirees must apply for this exception annually and receive verification that it remains a CSA by completing a TFFR Retired Member Employment Notification. Failure to notify RIO or pay the correct contributions will result in a $250 penalty for the employer and loss of one month of retirement benefits for the retired member. Additional information is available in TFFR’s employer guide or by contacting RIO.
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RIO's new MyTFFR Pension Administration System (PAS) reached an important milestone in March. Staff completed the first phase of user testing. During this stage of development, end users - both the RIO staff and, eventually, business partners are conducting hands-on testing to ensure each facet and element of the PAS works.
As mentioned in TFFR’s April Info Mixer, in late July/early August, we will be asking Business Partners to test the modules that involve contribution and enrollment reporting.
The system is still scheduled to “go live” in late October of this year, and the RIO staff is excited about how much this new system will improve and ease the employer reporting process for both our staff and the business partners.
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When the MyTFFR Pension Administration System (PAS) launches this fall, RIO's business partners will be required to make electronic payments when they submit reports. Automated Clearing House (ACH) Debit will pull the funds directly from your checking account. For TFFR Business Partners who report to ND PERS, RIO's payment process will be similar.
RIO encourages Business Partners who do not use any electronic payment processes now to learn about e-payments by signing up for ACH. Contact our Retirement Services staff to request an ACH form. Alternatively, if you are a Software Unlimited user, you can sign-up for ACH as a direct deposit of your TFFR payment through their payroll software.
To request an ACH form or if you have questions, contact Retirement Services.
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Summit on Innovative Education is June 17 in Bismarck
The eighth annual Governor’s Summit on Innovative Education, "Navigating the Future: AI's Role in Education," will be held on June 17, 2024, at Bismarck State College. Participants will learn how to maximize artificial intelligence, hear from leading industry experts, and identify strategies that empower educators to use AI as a tool to transform the classroom.
The summit is free and open to the public. Registration and more information on the summit is available online.
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Nominate an educator, school, district, or student who makes a difference in education in North Dakota. Winners will be announced June 17, 2024, during the eighth annual Governor's Summit on Innovative Education.
Awards recognize innovative approaches in the classroom, efforts that reach across subjects and classrooms, career path exploration efforts, system transformations, and student leadership. Nominations should be submitted online.
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RIO thanks Willgohs for service; announces board opening
RIO wishes to thank Mr. Jordan Willgohs for his service on the TFFR Board of Trustees. At the January 2024 board meeting, Mr. Willgohs informed the Board that he would be stepping down from the board on June 30, 2024, at the end of his appointed term. Mr. Willgohs, a social studies teacher at West Fargo Public Schools, has been a representative on the TFFR Board of Trustees of active members since he assumed the role in 2021.
The position being vacated by Mr. Willgohs will be filled by an active teacher appointed by the Governor upon recommendation by ND United. Any active teachers interested in serving in this position are encouraged to contact ND United for more information.
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Retirement Reminders: retired member re-employment
Welcome back to Retirement Reminders, where RIO's retirement specialists answer your TFFR program questions. As we close out another school year, a popular topic is the re-employment of retired TFFR members. Retired members may return to TFFR-covered employment, however there are state and federal laws that govern this process.
- Under both federal and state law, a TFFR member must terminate employment to be eligible to retire and receive a pension benefit. At the time of the members’ retirement, there can be NO written agreement indicating the member will be re-employed after retirement.
- The three options for retirees to return to teach are:
- General Rule: TFFR retirees can return to TFFR-covered employment for a limited number of hours in a fiscal year without their benefits being suspended. The maximum hours allowed depend on the contract length (e.g., 9-month contract = 700 hours). Waiting period is 30 days.
- Exception A – Critical Shortage Area: Retirees may return to TFFR-covered employment in an approved critical shortage area and exceed the annual hour limit without losing retirement benefits. Waiting period is 1 year.
- Exception B – Benefit Suspension and Recalculation: If a retiree exceeds the general rule maximum hours, benefits will be suspended once the annual hour limit is reached. Waiting period is 30 days.
- Both the TFFR member and the employer must annually notify RIO of a member’s re-employment by completing and submitting a TFFR Retired Member Employment Notification within 30 days of the retiree’s return to work. Failure to notify RIO will result in the loss of one month’s annuity benefit for the retiree and $250 penalty to the employer.
- Finally, effective 8/1/2023, retirees performing non-contracted subbing, extracurricular and professional development duties are NOT subject to the annual hour limit and their hours and salaries do not need to be reported.
Have questions, additional information is available in TFFR's Employer Guide, see Reporting – Employing a Retired Teacher.
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Connections: meet an employer and a program employee
Angela Riehl, Wilton Public School District
A little bit about me . . .
My name is Angela Riehl. I am currently working as a Finance Specialist for the Central Regional Education Association (CREA) where I have been managing their payroll since March. Through my position with the CREA, I have worked with the Bowbells, Powers Lake, and Richardton-Taylor Public Schools. Previously, I was the Business Manager for the Wilton Public School District for five years and for the Underwood Public School District for five years.
I grew up in Wilton, ND. I have a husband, Michael, and two children, Gertrude (Gertie) and Gunnar. My fur babies are a black labrador retriever, Indigo, and a red dachshund, Copper.
What is your favorite (book, author, tv show, or movie)?
My favorite childhood book is “How the Grinch Stole Christmas” by Dr. Seuss, and I enjoy reading historical fiction. I love to watch Home and Garden Television and my favorite movies are the “Indiana Jones” series.
Where is your favorite place to vacation?
When I am not at work you can find me staycationing at my cabin on Blue Lake or vacationing on the beach.
What is your favorite hobby?
Some of my hobbies include sewing, jewelry making, coloring, and upcycling furniture/junk.
What do you like best about your job?
I believe that education is the cornerstone to a successful life, and I love being able to ensure smooth, accurate payroll operations so that is one item our educators do not have to worry about!
What advice/tips would you offer other Business Managers?
If I could offer any advice to my fellow business managers, I would say do not be afraid to reach out to other business managers, software support, and to our various local/regional/state agencies – NDASBM, NDDPI, NDPERS, NDSBA, NDRIO, etc. You are not alone in your position, and someone is usually more than happy to help you find answers to your questions!
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Denise Weeks, Retirement Programs Manager
Tell us about life before you joined the RIO team?
Before I joined the Retirement and Investment Office in 2000, I was a North Dakota educator for five years, a trust officer, and worked for the North Dakota Public Employees Retirement System.
What is your educational background?
I attended UND-Williston and then graduated from Dickinson State University with majors in Business and Physical Education.
Why did you choose to work for RIO?
I find it rewarding to work with North Dakota educators and retirees by helping and educating them on their retirement benefits.
What aspects of your job do you find the most challenging?
Keeping pace with technology. TFFR members currently do not have any online capabilities other than to view their accounts. Fortunately, this will change in fall 2024 with the launch of our new pension administration system. It is challenging to properly help members and business partners who would like an alternative way to make a change to their account without having to physically sign and send in a piece of paper through the mail or email.
What do you enjoy doing in your free time away from work?
I like spending time with my two daughters and other family members and friends at the lake, on the river, at a golf course, camping, skiing, attending family reunions, and traveling. I also enjoy spending time in the summer on the farm.
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TFFR Shortcuts
Business Manager Training: recordings and handouts from Info Mixers are found on the TFFR Employer webpage. Scroll down to Presentations dropdown.
TFFR's Employer Guide: answers program administration questions. If additional assistance is required, please contact Retirement Services.
Fast Facts: an overview of the TFFR program including a breakdown of contribution rates and membership tiers.
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