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PERSONNEL <br />5455 <br />Page 1 of 1 <br /> <br />Bonneville Joint School District No. 93 <br /> <br />EMPLOYEE COMPENSATION NON-ANNUALIZED ELECTION <br /> <br />The Bonneville Joint School District No. 93 does not offer its employees an annualized <br />election. <br /> <br /> <br /> <br />DEFINITION <br /> <br />Annualized Election: means than an employee is allowed to choose between being <br />paid only during the school year and being paid over a twelve (12) month period. <br /> <br />Adopted: 05-20-2008 Reviewed: 03-11-2020 Revised: <br /> <br /> <br />Legal Reference: I.C. §§ 45--601, et seq. Claims for Wages <br /> <br />Other Reference: Internal Revenue Service, Newsroom Article, Announcement IR-2007-142, <br />August 7, 2007, “New Rule will Not Affect Teacher Salaries in Upcoming Year” <br /> <br /> Internal Revenue Service, Newsroom Article, August 7, 2007, “Frequently <br />Asked Questions: Sec. 409A and Deferred Compensation” <br /> <br /> <br />