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Bonneville Joint School District No. 93
EMPLOYEE COMPENSATION NON-ANNUALIZED ELECTION
The Bonneville Joint School District No. 93 does not offer its employees an annualized
election.
DEFINITION
Annualized Election: means than an employee is allowed to choose between being
paid only during the school year and being paid over a twelve (12) month period.
Adopted: 05-20-2008 Reviewed: 03-11-2020 Revised:
Legal Reference: I.C. §§ 45--601, et seq. Claims for Wages
Other Reference: Internal Revenue Service, Newsroom Article, Announcement IR-2007-142,
August 7, 2007, “New Rule will Not Affect Teacher Salaries in Upcoming Year”
Internal Revenue Service, Newsroom Article, August 7, 2007, “Frequently
Asked Questions: Sec. 409A and Deferred Compensation”