FICA Alternative Plan

The FICA Alternative Plan, administered by PCS Retirement, is a 457(b) variable annuity plan for part-time employees in lieu of Social Security.

Enrollment in the plan is mandatory.

The funds placed in this account are taken out of the paycheck on a before-tax basis, so you are not taxed on the gross amount. Funds remain tax sheltered until the time they are withdrawn by the participant, subject to the terms of the plan.

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Updated April 22, 2026