R7 and R8 - Effective July 1, 1991, Idaho Code 33-107A went into effect. This piece of legislation only allows the Board of Education, Lewis and Clark State College, Boise State University and Idaho State University to participate in Optional Retirement Plan (ORP).
This Idaho Code section also sets the rates and the amortization rate (Deduction 170)
RA and RB - Effective July 1, 1997, Idaho Code 33-107B went into effect. This piece of legislation extended participation in ORP to the community colleges and Eastern Idaho Technical College
This Idaho Code section also sets the rates, however these rates differ from those listed in Idaho Code IC 33-107A. Separate plans were created so the payroll system could withhold funds at a different rate.