How will employees be impacted by retroactive cost transfers involving extramural funds? Could an employee become subject to the Plan after-the-fact?
If a department makes a retroactive payroll adjustment, which results in the employee’s salary expenses being transferred from an extramural fund to a non-extramural fund source, the employee would not become subject to the Plan with respect to any pay already received by the employee. Conversely, if an employee had been subject to the Plan and his or her salary expenses were subsequently transferred to an extramural fund source, pay already received by the employee would remain subject to the Plan.
