Q May chancery and circuit clerks now deduct their employer portion of their PERS contributions on their annual financial reports? If so, how is that done?

A Clerks are now allowed to deduct their employer portion of their contributions to PERS in calculation of their annual contribution to PERS. The amount that can be deducted on your 2011 report should be contributions paid on or after March 14, 2011 through December 31, 2011 for calendar year 2010. If you made any estimated payments that were for calendar year 2011 PERS calculation, those amounts will be deductible in 2012.