Employer-paid additional contribution for a transferee

For an eligible employee who is employed by a state employer who transfers from the defined benefit plan to the defined contribution plan under North Dakota Century Code chapter 54-52.6, the eligible employee's state employer, on January 1 of each year an additional contribution is due, will make the additional contribution under subsection 3 of North Dakota Century Code section 54-52.6-02.2 no later than January 15 of the year in which the additional contribution is required. An eligible employee who is employed by a state employer at the time each additional contribution is required must receive the additional contribution.