Chapter 167a - Teachers' Retirement System

(1) “Actuarial reserve basis” means a basis under which the liabilities of the retirement system are determined under acceptable actuarial methods and under which assets are accumulated under a program designed to achieve a proper balance between the accumulated assets and the liabilities of the system.

(2) “Amortization of unfunded liabilities” means: (A) For fiscal years ending on or before June 30, 2019, a systematic program of annual payments determined as a level per cent of expected member annual salaries in lieu of a lump sum payment; and (B) for fiscal years ending on or after June 30, 2020, a systematic program of annual payments, transitioning equally over five consecutive fiscal years from a level per cent of expected annual member salaries to a level payment, in lieu of a lump sum payment.

(3) “Annual salary” means the annual salary rate for service as a Connecticut teacher during a school year but not including unused sick leave, unused vacation, terminal pay, coaching or extra duty assignments, unless compensation for coaching or extra duty assignment was included in salary for which contributions were made prior to July 1, 1971. In no event shall annual salary include amounts determined by the board to be included for the purpose of inflating the member's average annual salary. The inclusion in annual salary of amounts paid to the member, in lieu of payment by the employer for the cost of benefits, insurance, or individual retirement arrangements which in prior years had been paid by the employer and not included in the member's annual salary, shall be prima facie evidence that such amounts are included for the purpose of inflating the member's average annual salary. Annual salary shall not (A) include payments the timing of which may be directed by the member, (B) include payments to a superintendent pursuant to an individual contract between such superintendent and a board of education, of amounts which are not included in base salary, or (C) exceed the maximum amount allowed under Section 401(a)(17) of the Internal Revenue Code for the applicable limitation year, provided in no event shall the limitation under Section 401(a)(17) of the Internal Revenue Code apply to the annual salary of a member whose membership began prior to January 1, 1996, if such limitation would reduce the amount of the member's annual salary below the amount permitted for calculation of the member's retirement benefit under chapter 167a, without regard to the limitation under Section 401(a)(17) of the Internal Revenue Code. Annual salary shall include amounts paid to the member during a sabbatical leave during which mandatory contributions were remitted, provided such member returned to full-time teaching for at least five full years following the completion of such leave.

(4) “Average annual salary” means the average of the three highest annual salaries received as an active member.

(5) “Board” means the Teachers' Retirement Board.

(6) “Child” means a natural child, an adopted child, or a stepchild of a deceased member who has been a stepchild for at least one year immediately prior to the date on which the member died. A child is a “dependent child” of a deceased member if at the time of the member's death (A) the member was living with the child or providing or obligated to provide, by agreement or court order, a reasonable portion of the support of the child, and (B) the child (i) is unmarried and has not attained age eighteen, or (ii) is disabled and such disability began prior to the child's attaining age eighteen.

(7) “Contributions” means amounts withheld pursuant to this chapter and paid to the board by an employer from compensation payable to a member. Prior to July 1, 1989, “mandatory contributions” are contributions required to be withheld under this chapter and consist of five per cent regular contributions and “one per cent contributions”. From July 1, 1989, to June 30, 1992, “mandatory contributions” are contributions required to be withheld under this chapter and consist of five per cent regular contributions and one per cent health contributions. From July 1, 1992, to June 30, 2004, “mandatory contributions” are contributions required to be withheld under this chapter and consist of six per cent “regular contributions” and one per cent health contributions. From July 1, 2004, to December 31, 2017, “mandatory contributions” are contributions required to be withheld under this chapter and consist of six per cent regular contributions and one and one-fourth per cent health contributions. From January 1, 2018, to December 31, 2019, inclusive, “mandatory contributions” are contributions required to be withheld under this chapter and consist of seven per cent “regular contributions” and one and one-fourth per cent health contributions. On and after January 1, 2020, “mandatory contributions” are contributions required to be withheld under this chapter and consist of seven per cent “regular contributions” and one and one-fourth per cent health contributions, except that no health contributions shall be required for an employee of the state that (A) has completed the vesting service necessary to receive health benefits provided to retired state employees, and (B) does not participate in any group health insurance plans maintained for retired teachers. Nothing in this subdivision shall affect any other obligation of such a state employee to contribute to the state's retiree health care trust fund. “Voluntary contributions” are contributions by a member authorized to be withheld under section 10-183i.

(8) “Coparticipant” means a person who the member elects at the time of retirement to receive guaranteed lifetime benefits upon the death of the member.

(9) “Credited interest” means interest at the rate from time to time fixed by the board consistent with industry standards and practices. Such interest shall be applied to a member's account based on the balance as of the previous June thirtieth. Credited interest shall accrue on any mandatory contributions which were due but not remitted prior to the close of the school year for which salary was paid.

(10) “Current service” means service rendered in the current fiscal year.

(11) “Dependent former spouse” means a former spouse of a deceased member who (A) has in his or her care a dependent child of the deceased member; and (B) was receiving, or was entitled to receive, from the deceased member at the time of the death of the deceased member, at least one-half of his or her support; and (C) has not remarried; and (D) is the parent of the child or adopted the child while married to the member and before the child attained age eighteen or, while married to the member, both of them adopted the child before the child attained age eighteen.

(12) “Dependent parent” means a parent of a deceased member who (A) has reached the age of sixty-five; and (B) has not married after the death of the member; and (C) was receiving at least one-half of his or her support from the member at the time of the member's death and files proof of such support within two years of the date of the member's death; and (D) is not receiving, or entitled to a federal or state old age benefit based on the parent's own earnings, equal to or greater than the amount the parent would be entitled to as a dependent parent under this chapter. A “parent of a deceased member” is (i) the mother or father of a deceased member, (ii) a stepparent of a deceased member by a marriage entered into before the member attained age sixteen, or (iii) an adopting parent of a deceased member who adopted the deceased member before the member attained age sixteen.

(13) “Designated beneficiary” means a person designated on a form prescribed by the board by a member to receive amounts that may become payable under this chapter as the result of the member's death. If a designated beneficiary is not living at the time of the death of a member, the amounts that would have been payable to the designated beneficiary shall be paid to the member's estate.

(14) “Disabled” means the inability to perform any teaching service, whether or not such service is performed full-time or part-time, in a public or nonpublic school or a nonschool setting, on a volunteer basis or for compensation, within or without the state, or engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that (A) is permanent or can be expected to last continually for not less than twelve months from the onset of such impairment, or (B) can be expected to result in death or to be of long-continued and indefinite duration, except that during the first twenty-four months that a member is receiving a disability allowance, “disabled” means the inability to perform the usual duties of the member's occupation by reason of any such impairment.

(15) “Employer” means an elected school committee, a board of education, the State Board of Education, the Office of Early Childhood, the Technical Education and Career System, the Board of Regents for Higher Education or any of the constituent units, the governing body of the Children's Center and its successors, The University of Connecticut Board of Trustees, the E. O. Smith School, or any other activity, institution or school employing members.

(16) “Formal leave of absence” means any absence from active service in the public schools of Connecticut formally granted by a member's employer as evidenced by contemporary records of the employer, provided in the case of an absence due to illness, medical or other evidence of such illness may, at the discretion of the Teachers' Retirement Board, be accepted in lieu of evidence of the formal granting of a leave.

(17) “Formal application of retirement” means: (A) the member's application, birth certificate or notarized statement supported by other evidence satisfactory to the board, in lieu thereof, (B) records of service, if such records are required by the board to determine a salary rate or years of creditable service, (C) a statement of payment plan, including, if applicable, the fixed period of time selected by a member under Plan C or the coparticipant's share designated under Plan D, (D) in the case of an application for a disability benefit, a physician's, a physician assistant's or an advanced practice registered nurse's statement of health, and (E) any other documentation required by the board.

(18) “Funding” means the accumulation of assets in advance of the payment of retirement allowances in accordance with a board-approved actuarial methodology.

(19) “Member” means any Connecticut teacher employed (A) on, and compensated for, the first school day, in accordance with the member's contractual schedule, and (B) for an average of at least one-half of each school day after the first school day, except that no teacher who under any provision of the general statutes elects not to participate in the system shall be a member unless and until the teacher elects to participate in the system. A member teaching in a nonpublic school classified as a public school by the board under the provisions of this section may continue as a member as long as the member continues to be a teacher in such school even if the school ceases to be so classified. A former teacher who has not withdrawn his or her accumulated contributions shall be an “inactive member”. A member who, during the period of a formal leave of absence granted by his or her employer, but not exceeding an aggregate of ten school months, continues to make mandatory contributions to the board, retains his or her status as an active member.

(20) “Normal cost” means the amount of contribution which the state is required to make into the retirement fund in order to meet the actuarial cost of current service.

(21) “Public school” means any day school conducted within or without this state under the orders and superintendence of a duly elected school committee, a board of education, the State Board of Education, the Office of Early Childhood, the Board of Regents for Higher Education, or any of its constituent units, The University of Connecticut Board of Trustees, the board of governors or any of its constituent units, the Technical Education and Career System, the E. O. Smith School, the Children's Center and its successors, the State Education Resource Center established pursuant to section 10-4q of the 2014 supplement to the general statutes, revision of 1958, revised to January 1, 2013, the State Education Resource Center established pursuant to section 10-357a, joint activities of boards of education authorized by subsection (b) of section 10-158a and any institution supported by the state at which teachers are employed or any incorporated secondary school not under the orders and superintendence of a duly elected school committee or board of education but located in a town not maintaining a high school and providing free tuition to pupils of the town in which it is located, and which has been approved by the State Board of Education under the provisions of part II of chapter 164, provided that such institution or such secondary school is classified as a public school by the retirement board.

(22) “Retirement allowance” means payments for life derived from member contributions, including credited interest, and contributions from the state.

(23) “Retired member” means a member who receives a retirement benefit computed pursuant to section 10-183g.

(24) “School year” means the twelve months ending on June thirtieth of each year.

(25) “Surviving spouse” means a widow or widower of a deceased member who (A) was living with the member at the time of the member's death, or receiving, or entitled by court order or agreement to receive, regular support payments from the member, and (B) has not remarried.

(26) “Survivor” means a surviving spouse, a dependent former spouse, a dependent child and a dependent parent.

(27) “System” means the Connecticut teachers' retirement system.

(28) “Teacher” means any: (A) Person, including, but not limited to, a teacher, permanent substitute teacher, principal, assistant principal, supervisor, assistant superintendent or superintendent who is employed by a public school in a professional capacity while possessing a certificate or permit, except a school business administration endorsement, issued by the State Board of Education, provided on and after July 1, 1975, such certificate shall be for the position in which the person is then employed, except as provided for in section 10-183qq; (B) person possessing a certificate or permit issued by the State Board of Education, who was hired before July 1, 2022, and who provides health and welfare services for children in a nonprofit school, as provided in section 10-217a, under an oral or written agreement; (C) person who is engaged in teaching or supervising in a program in the state that leads to a high school diploma at a school for adults if the annual salary paid for such service is equal to or greater than the minimum salary paid for a regular, full-time teaching position in the day schools in the town where such service is rendered; (D) member of the professional staff employed in an educational role at the State Board of Education, the Office of Early Childhood, the Board of Regents for Higher Education or any of the constituent units, or the Technical Education and Career System; (E) faculty member employed by The University of Connecticut in an educational role; and (F) staff member employed in an educational role at the State Education Resource Center established pursuant to section 10-4q of the 2014 supplement to the general statutes, revision of 1958, revised to January 1, 2013, or the State Education Resource Center established pursuant to section 10-357a, employed in a professional capacity while possessing a certificate or permit issued by the State Board of Education, provided such staff member was hired prior to July 1, 2022. A “permanent substitute teacher” is a person who serves as a substitute teacher in the same assignment for an entire school year.

(29) “Unfunded liability” means the actuarially determined value of the liability for service before the date of the actuarial valuation less the accumulated assets in the retirement fund.

(30) “Internal Revenue Code” means the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, and any regulations promulgated under or interpretations of said code that may affect this chapter.

(31) “Limitation year” means the twelve-month period beginning each July first and ending each June thirtieth.

(32) “Educational role” or “educational capacity” means having duties and responsibilities that would require a certificate issued by the State Department of Education if performed in a public school.

(P.A. 78-208, S. 1, 35; P.A. 79-436, S. 1, 6; 79-541, S. 1, 6; 79-625, S. 1, 6; P.A. 80-300; 80-302; 80-371; 80-483, S. 41, 186; P.A. 82-218, S. 37, 46; 82-472, S. 31, 183; P.A. 83-449, S. 1, 5; 83-528, S. 1, 2; P.A. 84-241, S. 2, 5; 84-487, S. 1, 2; P.A. 85-594, S. 1, 4; P.A. 86-316, S. 1, 3; P.A. 88-4; P.A. 89-26, S. 3, 4; 89-276, S. 1, 3; P.A. 92-205, S. 1, 12; May Sp. Sess. P.A. 92-14, S. 1, 11; P.A. 00-187, S. 63, 75; P.A. 03-232, S. 7; P.A. 05-99, S. 1; P.A. 06-196, S. 194; P.A. 07-126, S. 1, 2; P.A. 08-76, S. 1, 2; 08-112, S. 4; P.A. 11-48, S. 277, 278; P.A. 14-39, S. 71–73; 14-212, S. 14, 15; P.A. 16-39, S. 5; June Sp. Sess. P.A. 17-2, S. 586; P.A. 19-73, S. 1; 19-117, S. 86; P.A. 21-186, S. 1; 21-196, S. 4; P.A. 22-118, S. 172, 292–294.)

History: P.A. 79-436 added definitions of “actuarial reserve basis”, “amortization of unfunded liabilities”, “current service”, “funding”, “normal cost” and “unfunded liability”, inserting terms in alphabetical order and renumbering subdivisions accordingly; P.A. 79-541 redefined “disabled”, deleting distinction between eligibility for survivor's benefits and for disability benefits; P.A. 79-625 redefined “member” to specifically exclude teachers who elect not to participate in retirement system; P.A. 80-300 redefined “teacher” to include assistant principals and assistant supervisors and professional staff members of state boards of education and of higher education or constituent units and to add qualifying phrase re certificates; P.A. 80-302 redefined “member” to include teachers who, while on formal leaves of absence, continue to make mandatory contributions; P.A. 80-371 redefined “formal application of retirement” to require that statements be notarized and be “supported by other evidence satisfactory to the board”; P.A. 80-483 made technical grammatical correction in definition of “member”; P.A. 82-218 replaced board of higher education with board of governors pursuant to reorganization of higher education system, effective March 1, 1983; P.A. 82-472 changed “Edwin O. Smith” to “E. O. Smith” in Subdivs. (14) and (19); P.A. 83-449 amended the definition of “disabled” in Subdiv. (13) by adding exception that during the first 24 months a member is receiving a disability allowance, “disabled” means the inability to perform the usual duties of his occupation by reason of any such impairment; P.A. 83-528 amended the definition of “annual salary” in Subdiv. (3) to exclude amounts determined by the board to be included for the purpose of inflating average annual salary and to exclude payments whose timing may be directed by a member and to specify that inclusion in annual salary of amounts paid to a member in lieu of payment by employer for the cost of benefits, etc. which were paid in prior years by employer, is prima facie evidence such amounts are included to inflate average annual salary; P.A. 84-241 added “of higher education” to board of governors' title in Subdiv. (25); P.A. 84-487 amended definition of teacher in Subdiv. (25) to make existing provision requiring possession of teacher's certificate for “position in which the person is then employed” effective “on and after July 1, 1975”; P.A. 85-594 redefined “amortization of unfunded liabilities” to be a systematic program of “annual payments determined as a level per cent of expected member annual salaries”; P.A. 86-316 added definition of “formal leave of absence” in Subdiv. (15), renumbered remaining Subdivs. and made technical changes in Subdivs. (8), (12), (18), (20), (22) and (25); P.A. 88-4 amended Subsec. (26) to expand types of certificates enumerated in Subdiv. (1) to include any “other certificate or permit issued by the state board of education”; P.A. 89-26 in Subdiv. (26) redefined “teacher” to provide that the person who is a teacher be employed in a professional capacity and made a technical change; P.A. 89-276 amended definition of “member” in Subdiv. (18) to delete provision that no teacher who has attained age 61 may become a member for the first time; P.A. 92-205 redefined “annual salary” to exclude payments to a superintendent pursuant to an individual contract between such superintendent and a board of education, of amounts not included in base salary, and redefined “mandatory contributions” to increase 5% contributions to 6%; May Sp. Sess. P.A. 92-14 changed effective date of P.A. 92-205, S. 1 from June 10, 1992, to July 1, 1992; P.A. 00-187 redefined “annual salary” in Subdiv. (3) to add provision relating to sabbatical leaves, redefined “credited interest” in Subdiv. (8) to require assessment on any mandatory contributions which were due but not remitted prior to the close of the school year for which salary was paid and to make a technical change, and redefined “formal application of retirement” in Subdiv. (16) to remove reference to “legal teacher's certificate”, effective July 1, 2000; P.A. 03-232 amended Subdiv. (6) defining “child” by inserting commas, amended Subdiv. (7) defining “contributions” to redefine “mandatory contributions” prior to July 1, 1989, as consisting of 5% “regular contributions” and 1% “contributions”, from July 1, 1989, to June 30, 1992, as consisting of 5% “regular contributions” and 1% “health contributions”, from July 1, 1992, to June 30, 2004, as consisting of 6% “regular contributions” and 1% “health contributions”, and on or after July 1, 2004, as consisting of 6% “regular contributions” and 1.25% “health contributions”, amended Subdiv. (11) defining “dependent parent” by substituting lower case Roman numerals for upper case alpha designators in the definition of “parent of a deceased member”, and amended Subdiv. (26) defining “teacher” by substituting upper case alpha designators for Arabic numerals, effective July 1, 2003; P.A. 05-99 amended definitions of “employer” and “public school” in Subdivs. (14) and (20), respectively, to include successors of the Children's Center, effective July 1, 2005; P.A. 06-196 made a technical change in Subdivs. (6) and (7), effective June 7, 2006; P.A. 07-126 amended Subdiv. (20) to redefine “public school” to include State Education Resource Center and amended Subdiv. (26) to redefine “teacher” by adding Subpara. (E) re State Education Resource Center, effective July 1, 2007; P.A. 08-76 redefined “annual salary” in Subdiv. (3), redefined “credited interest” in Subdiv. (8) and added Subdiv. (28) defining “Internal Revenue Code” and Subdiv. (29) defining “limitation year”, effective May 27, 2008; P.A. 08-112 redefined “teacher” in Subdiv. (26), effective May 27, 2008; P.A. 11-48 amended Subdiv. (14) and Subdiv. (26) to replace “board of governors” and “Board of Governors of Higher Education” with “Board of Regents for Higher Education” and make conforming changes, effective July 1, 2011; P.A. 14-39 redefined “employer” in Subdiv. (14), redefined “public school” in Subdiv. (20) and redefined “teacher” in Subdiv. (26) to include Office of Early Childhood, effective May 28, 2014; P.A. 14-212 redefined “public school” in Subdiv. (20) and redefined “teacher” in Subdiv. (26) to add “of the 2014 supplement to the general statutes, revision of 1958, revised to January 1, 2013,” re Sec. 10-4q and to include State Education Resource Center, effective June 13, 2014; P.A. 16-39 amended Subdiv. (16) by adding “or an advanced practice registered nurse's”; June Sp. Sess. P.A. 17-2 amended Subdiv. (7) to redefine “contributions”, effective October 31, 2017; P.A. 19-73 amended Subdiv. (7) to redefine “contributions”; P.A. 19-117 amended Subdiv. (2) to redefine “amortization of unfunded liabilities”, effective on the date the Treasurer certifies, pursuant to section 10-183vv, that the amount on deposit in the Connecticut Teachers' Retirement Fund Bonds Special Capital Reserve Fund equals or exceeds the required minimum capital reserve, as defined in said section; P.A. 21-186 redefined “disabled” in Subdiv. (13) and “formal application of retirement” in Subdiv. (16), effective July 1, 2021; P.A. 21-196 amended Subdiv. (16) by adding reference to physician assistant; P.A. 22-118 amended Subdiv. (4) to redefine “average annual salary”, added new Subdiv. (8) to define “coparticipant”, redesignated existing Subdivs. (8) to (21) as Subdivs. (9) to (22), amended redesignated Subdiv. (9) to replace “be assessed” with “accrue”, amended redesignated Subdiv. (13) to redefine “designated beneficiary”, amended redesignated Subdiv. (15) to redefine “employer”, amended redesignated Subdiv. (18) to redefine “funding”, amended redesignated Subdiv. (19) to redefine “member”, amended redesignated Subdiv. (21) to redefine “public school”, added new Subdiv. (23) to define “retired member”, redesignated existing Subdivs. (22) to (29) as new Subdivs. (24) to (31), amended redesignated Subdiv. (28) to redefine “teacher”, added Subdiv. (32) to define “educational role” or “educational capacity”, and made technical changes, effective July 1, 2022.

Cited. 181 C. 544, 548. Modification of disability benefits under section became a change contemplated by the contract submitted for approval to the legislature. 197 C. 91. Cited. 210 C. 531.

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Sec. 10-183c. Teachers' retirement system established. Benefits contractual. (a) The Connecticut teachers' retirement system is established to provide retirement and other benefits for teachers, their survivors and beneficiaries. On or after a member vests in the system by becoming eligible to receive a retirement benefit pursuant to section 10-183f, or accumulates ten years of credited service in the system, as defined in subsection (a) of section 10-183e, whichever is later, the member's benefit under sections 10-183e, 10-183f, 10-183g, 10-183h, 10-183j and 10-183aa is contractual in nature and no public or special act of the General Assembly shall diminish such benefit, provided this section shall apply only to an active member who is vested on October 1, 2003, or to a member who vests or accumulates ten years of credited service on or after October 1, 2003, and shall apply to the member's benefit in existence on October 1, 2003, or to the member's benefit in existence on the date the member vests or accumulates ten years of credited service, respectively, whichever is later.

(b) In addition to the benefits described in subsection (a) of this section, upon the issuance of bonds authorized by section 10-183qq, all benefits of all members of the teachers' retirement system as of said issuance shall be construed to be contractual in nature, as long as the bonds issued in accordance with section 10-183qq or any subsequent reauthorizations of said bonds remain outstanding. Nothing in this subsection shall be construed to bestow any vested rights upon a member of the Connecticut teachers' retirement system until such time as those rights are earned in accordance with provisions in place upon issuance of the bonds pursuant to section 10-183qq.

(P.A. 78-208, S. 2, 35; P.A. 03-232, S. 5; P.A. 07-186, S. 9; P.A. 22-118, S. 173.)

History: P.A. 03-232 amended section to provide that once a member vests in the system or becomes eligible to receive retirement benefit pursuant to Sec. 10-183f, or accumulates 10 years of credited service in the system, the member's benefit under Secs. 10-183e to 10-183h, inclusive, and Sec. 10-183aa, is contractual in nature and may not be diminished by act of the General Assembly, provided this section shall apply to active members vested on October 1, 2003, or to members who vest or accumulate 10 years of credited service on or after October 1, 2003, and is applicable to member's benefit in existence on October 1, 2003, or to member's benefit in existence on the date the member vests or accumulates 10 years of credited service, whichever is later, and to further provide that section does not affect provisions of Sec. 10-183t or 10-183z, and to further provide that on and after October 1, 2003, any public or special act enhancing benefits of system are subject to provisions of this section; P.A. 07-186 designated existing provisions as Subsec. (a) and amended same to delete provisions specifying that nothing in section shall affect Sec. 10-183t or 10-183z and that on or after October 1, 2003, any public or special act enhancing system benefits shall be subject to provisions of section, and added Subsecs. (b) re benefits construed to be contractual in nature and (c) re provisions of Sec. 10-183t or 10-183z, effective July 1, 2007; P.A. 22-118 amended Subsec. (a) to add reference to Sec. 10-183j, effective July 1, 2022.

Cited. 136 C. 184.

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Sec. 10-183d. Members of association to become members of system. Any member of the Teachers' Retirement Association, established by prior law, on July 1, 1978 shall automatically be a member of the system. Except as otherwise provided in this chapter, all members including inactive members shall have the same rights.

(P.A. 78-208, S. 3, 35.)

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Sec. 10-183e. Credited service. (a)(1) A member shall receive a month of credited service for each month of service, from September to June, inclusive, as a teacher, provided the member makes the mandatory contribution for each month. Ten months of credited service shall be deemed to be one year of credited service. A member may not accumulate more than one year of credited service during any school year.

(2) The board may grant a member a month of credited service for a month during which such member was employed after the first school day but not later than the fifth school day of such month if (A) such month was the member's first month of service as a teacher, (B) such month of credited service is needed by the member in order to qualify for a normal retirement benefit, and (C) the mandatory contribution for such month is paid.

(b) Any member may purchase, as provided in subsection (c) of this section, additional credited service, but not to exceed an aggregate of one year in the case of service described in subdivision (2) of this subsection for each two years of active full-time service as a Connecticut teacher; and not to exceed an aggregate of one year in the case of absence described in subdivision (8) of this subsection for each five years of active full-time service as a Connecticut teacher, provided if any such absence exceeds thirty consecutive school months, such additional credited service shall be limited to thirty school months; and not to exceed an aggregate of ten years for all service described in this subsection, except for service described in subdivision (2) of this subsection. In no event may any service described in this subsection be purchased if the member is receiving or is, or will become, entitled to receive a retirement benefit based upon such service from any governmental system other than the teachers' retirement system or the federal Social Security System. Additional credited service includes:

(1) Service as a teacher in a school for military dependents established by the United States Department of Defense;

(2) Service as a teacher in a public school of another state of the United States, its territories or possessions;

(3) Service in the armed forces of the United States in time of war, as defined in section 27-103, or service in said armed forces during the period beginning October 27, 1953, and ending January 31, 1955;

(4) Service in a permanent full-time position for the state;

(5) Service as a teacher at The University of Connecticut prior to July 1, 1965;

(6) Service as a teacher at the Wheeler School and Library, North Stonington, prior to September 1, 1949;

(7) Service as a teacher at the Gilbert Home, Winsted, prior to September 1, 1948;

(8) Any formal leave of absence as provided in regulations adopted by the board, if the member subsequently returns to service for at least one school year;

(9) Service as a teacher at the American School for the Deaf, the Connecticut Institute for the Blind or the Newington Children's Hospital;

(10) Forty or more days of service as a substitute teacher, or the equivalent service rendered at less than half-time, in a single public school system within the state of Connecticut in any school year, provided (A) eighteen days of such service shall equal one month of credited service under subsection (a) of this section, and (B) on and after July 1, 2022, such days of service shall be rendered within one school year;

(11) Service in the armed forces of the United States, other than service described in subdivision (3) of this subsection, not to exceed thirty months;

(12) Service as a full-time, salaried, elected official of the state or any political subdivision of the state during the 1978 calendar year or thereafter, if such member subsequently returns to service as a teacher in a public school for at least one school year;

(13) Service in the public schools of Connecticut as a member of the federal Teacher Corps, not to exceed two years;

(14) Service in the United States Peace Corps;

(15) Service in the United States VISTA (Volunteers in Service to America) program;

(16) Service in the public schools of Connecticut as a social work assistant, from January 1, 1969, to December 31, 1986, inclusive, if such member became a certified school social worker and remained in service in the public schools of Connecticut as a social worker after certification; and

(17) Service prior to July 1, 2007, as a member of the staff of the State Education Resource Center established pursuant to section 10-4q of the general statutes, revision of 1958, revised to January 1, 2007, employed in a professional capacity while possessing a certificate or permit issued by the State Board of Education.

(c) Credited service described in subdivisions (3), (8) and (10) of subsection (b) of this section shall be deemed to be service in the public schools of Connecticut.

(d) Additional credited service shall be purchased by a member (1) prior to the effective date of such member's retirement, or (2) at the time a surviving spouse elects benefits under the provisions of subsection (d) of section 10-183h. Any purchase of such service shall be accomplished by the member paying to the board an amount determined on the basis of actuarial factors adopted by the board that reflect the present value of one-half of the full actuarial cost of the benefit increase that will be derived by the purchase of such service, except that in the case of purchase of service described in subdivision (17) of subsection (b) of this section, or in the case of purchase of service described in subdivision (2) of said subsection (b) in excess of ten years, the present value of the full actuarial cost. Such factors shall consider the member's age at the time of purchase, actual or projected salary, and the earliest date on which the member would be eligible for a normal retirement allowance. Payments for additional credited service may be made in a lump sum by transfer of funds from the member's accumulated one per cent contributions withheld prior to July 1, 1989, with credited interest and accumulated voluntary contributions with credited interest plus such other amounts as may be required to complete the purchase.

(e) For purposes of computing benefit amounts under section 10-183g, whole months of credited service, including additional credited service, in excess of whole years shall be used in determining aggregate accumulations of credited service.

(f) Any member who has been elected to a full-time or part-time position in an organization which has been duly designated as the teachers' representative or who has been elected to a full-time or part-time position in a state-wide, national or international bargaining organization may, during the time such member so serves, continue membership and may make, or have made for such member, payments of contributions for such time, provided the organization which such member represents shall pay the full actuarial cost that would otherwise be incurred by the state for the time such member serves in excess of one year. If payment is made during such periods or at any time before retirement, such member shall receive credit for such service and shall be considered as serving as a teacher in the the public schools of Connecticut for the purpose of computing length of service, and for the purpose of computing average annual salary, and shall be considered by the retirement board as though such member were remaining in such member's latest teaching position.

(P.A. 78-208, S. 4, 35; P.A. 79-407; 79-625, S. 2, 6; P.A. 80-376, S. 1; 80-408, S. 1; P.A. 82-293, S. 1, 2; 82-466, S. 1; P.A. 84-295, S. 1, 2; 84-440; P.A. 86-316, S. 2, 3; P.A. 87-410, S. 1, 3; P.A. 89-275; 89-342, S. 1, 5; P.A. 90-308, S. 5, 15; P.A. 92-205, S. 10–12; May Sp. Sess. P.A. 92-14, S. 1, 11; P.A. 93-379, S. 5, 8; P.A. 97-301, S. 1, 8, 10; P.A. 98-251, S. 1, 7; P.A. 02-117, S. 1; P.A. 03-232, S. 2, 14; P.A. 06-190, S. 2, 6; P.A. 07-126, S. 3; P.A. 08-112, S. 2; P.A. 14-212, S. 16; P.A. 22-118, S. 174.)

History: P.A. 79-407 added Subsec. (i) re continuance of membership by members elected to full-time position in organization which is teachers' bargaining representative; P.A. 79-625 amended Subsec. (g) to include provisions re deferred vested retirement benefits; P.A. 80-376 allowed prior members to purchase additional credited service only after 1 year from date of latest resumption of membership, whereas previously prior members could purchase credited service only until 1 year from date of latest membership resumption in Subsec. (b); P.A. 80-408 amended Subsec. (b)(3) to include military service between October 27, 1953, and January 31, 1955, and deleted word “wartime” throughout section; P.A. 82-293 amended Subsec. (b) to allow credited service for teaching at American School for the Deaf, Connecticut School for the Blind and Newington Children's Hospital and amended Subsec. (c) to allow 5 years for purchase of service credit for teaching at American School for the Deaf, Connecticut School for the Blind and Newington Children's Hospital; P.A. 82-466 added Subsec. (b)(9) re purchase of retirement credit for service as a substitute teacher; P.A. 84-295 amended Subsec. (i) to include member “who has been elected to a full-time position in the state-wide bargaining organization with which the local bargaining organization is affiliated” and replaced reference to “subsection (b) of section 10-153” with reference to “section 10-153b”; P.A. 84-440 restructured provisions re purchase of additional credited service, limited total number of years which may be purchased to 10, repealed reciprocity requirement in Subsec. (b)(2) re out-of-state teaching service and added requirement re 2 years active full-time teaching service in Connecticut for each year of out-of-state service purchased, repealed provision authorizing prior member to purchase service after teaching in Connecticut public schools for 1 year after resumption of membership, amended Subsec. (b)(10) re substitute teaching service to require such service to be in Connecticut, added Subsec. (b)(11) re armed forces service, amended provisions in Subsec. (c) re cost of and time limits for purchase of additional credited service, repealed Subsecs. (d) and (e) re special purchase provisions and renumbered remaining Subsecs.; P.A. 86-316 amended Subsec. (b) to delete limitation of subsection to any member “except an inactive member”, to provide that purchase of additional credited service for an absence described in Subdiv. (8) may not exceed an aggregate of 1 year for each 5 years of active full-time service as a Connecticut teacher and to provide that if any such absence exceeds 30 consecutive school months, such additional credited service shall be limited to 30 school months; amended Subsec. (b)(8) to refer to “formal” rather than “authorized” leave of absence; P.A. 87-410 amended Subsec. (a) to authorize board, under certain conditions, to grant a month of credited service for a month during which a member was employed after the first school day but not later than the fifth school day; P.A. 89-275 amended Subsec. (g) to increase number of years of credited service which may be purchased for service in bargaining organization from 4 to 8; P.A. 89-342 amended Subsec. (c) to limit use of accumulated 1% contributions for purchase of additional credited service to contributions withheld prior to July 1, 1989, and to clarify that such contributions and voluntary contributions include credited interest; P.A. 90-308 added Subsec. (b)(12) re service as an elected official; P.A. 92-205 added Subsec. (b)(13) re service as a member of the federal teacher corps and Subsec. (g) to expand provision re election to full-time position in state-wide bargaining organization to include national or international bargaining organization; May Sp. Sess. P.A. 92-14 changed effective date of P.A. 92-205 but did not affect the date applicable to this section; P.A. 93-379 added Subsec. (b)(14) permitting purchase of retirement credit for Peace Corps service, effective June 30, 1993; P.A. 97-301 amended Subsec. (b)(12) to require that credited service as an elected official must be service as a full-time, salaried, elected official and amended Subsec. (g) to include election to part-time position and to delete 8-year limit on continued membership, effective July 8, 1997; P.A. 98-251 amended Subdiv. (10) of Subsec. (b)(10) re additional credited service for 40 or more days of service as a substitute teacher, to include the equivalent service rendered at less than half-time, effective June 8, 1998; P.A. 02-117 amended Subsec. (b)(10) to reduce number of days of substitute teaching from 20 to 18, effective July 1, 2002; P.A. 03-232 amended Subsec. (c) to require that a member purchase additional credited service prior to retirement, deleted reference to optional payment form pursuant to Sec. 10-183j and deleted existing formula for payment for purchase of service, added reference to benefits under Secs. 10-183g and 10-183jj, and added new formula for purchase of service based on actuarial factors adopted by board which reflect present value of one-half of full actuarial cost of benefit increase to be derived by purchase of such service, and specified that factors consider member's age, actual or projected salary, and earliest date when member would be eligible for normal retirement allowance, effective October 1, 2004, and amended Subsec. (g) to delete “with which the local bargaining organization is affiliated, under the provisions of section 10-153b”, and to make certain technical changes, effective July 1, 2003; P.A. 06-190 amended Subsec. (b) by adding provisions re service in VISTA and certain service as social work assistant as Subdivs. (15) and (16), respectively, effective July 1, 2006; P.A. 07-126 added Subsec. (b)(17) re State Education Resource Center and amended Subsec. (c) by adding exception re Subsec. (b)(17), effective July 1, 2007; P.A. 08-112 amended Subsec. (b) to include service described in Subdiv. (2) as exception to limitation on additional credited service to aggregate of 10 years and to make a technical change and amended Subsec. (c) to include reference to purchase of service described in Subsec. (b)(2) in excess of 10 years and to make a technical change, effective July 1, 2008; P.A. 14-212 amended Subsec. (b)(17) by adding “of the general statutes, revision of 1958, revised to January 1, 2007,” re Sec. 10-4q, effective June 13, 2014; P.A. 22-118 amended Subsec. (a) to designate existing provisions re receipt of month of credited service as new Subdiv. (1) and to amend same to add “, from September to June, inclusive,”, to delete “Teachers' Retirement Board may grant a member”, to add “member makes the mandatory contribution for each month”, and to add provisions re 10 months of credited service and accumulation of more than 1 year of credited service during 1 school year, to designate existing provisions re board granting month of credited service as new Subdiv. (2), to redesignate existing Subdivs. (1) and (2) as Subparas. (A) and (B) and to add Subpara. (C) to require mandatory contribution for the month is paid, amended Subsec. (b) to add reference to public school in Subdiv. (2), to delete “at Hartford” in Subdiv. (9), to designate existing provisions re 18 days of service as Subpara. (A) and to add Subpara. (B) re days of service on and after July 1, 2022, in Subdiv. (10), to add reference to teacher in a public school in Subdiv. (12), and to add reference to schools of Connecticut in Subdiv. (16), added new Subsec. (c) re certain credited service to be deemed service in the public schools of Connecticut, redesignated existing Subsec. (c) as new Subsec. (d) and amended same to delete Subdiv. (3), deleted existing Subsecs. (d) and (e), redesignated existing Subsecs. (f) and (g) as new Subsecs. (e) and (f), and made technical and conforming changes, effective July 1, 2022.

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Sec. 10-183f. Benefit eligibility. (a) Normal retirement. A member is eligible to receive a normal retirement benefit if such member (1) has attained age sixty and has accumulated twenty years of credited service in the public schools of Connecticut, or (2) has attained any age and has accumulated thirty-five years of credited service, at least twenty-five years of which are service in the public schools of Connecticut.

(b) Proratable retirement. A member is eligible to receive a proratable retirement benefit if such member has attained age sixty prior to termination of service and has accumulated at least ten years of credited service in the public schools of Connecticut.

(c) Early retirement. A member is eligible to receive an early retirement benefit if such member has accumulated twenty-five years of credited service at least twenty years of which are service in the public schools of Connecticut, or if such member has attained the age of fifty-five and has accumulated at least twenty years of credited service, at least fifteen of which are service in the public schools of Connecticut.

(d) Deferred vested retirement. A member is eligible to receive a deferred vested retirement benefit beginning at age sixty if such member: (1) Has accumulated ten years of credited service in the public schools of Connecticut; and (2) terminates service before becoming eligible for any other retirement benefit; and (3) leaves his or her accumulated contributions with the system.

(e) Disability retirement. Repealed by P.A. 79-541, S. 5, 6.

(f) Survivors' benefits. The survivors of a member who dies (1) while in service in the public schools of Connecticut, (2) within two months after withdrawal from such service and prior to the effective date of such member's retirement or (3) while receiving a disability benefit under section 10-183aa, shall receive survivors' benefits. Before any survivors' benefits are paid, the board shall receive such applications and other documents and information as it deems necessary.

(g) Receipt of benefits. Notwithstanding any provision of this chapter, pursuant to Section 401(a)(9) of the Internal Revenue Code, a member shall begin receiving benefits under this chapter no later than April first of the calendar year following the calendar year in which (1) the member attains age seventy and one-half, or seventy-two for members who attain such age on or after January 1, 2020, or (2) if the member retires after age seventy and one-half, or seventy-two for members who attain such age on or after January 1, 2020, in the calendar year in which such member retires.

(P.A. 78-208, S. 5, 35; P.A. 79-459, S. 1; 79-541, S. 5, 6; P.A. 81-278; P.A. 83-449, S. 3, 5; P.A. 97-301, S. 2, 10; P.A. 08-76, S. 6; P.A. 10-22. S. 1; P.A. 21-186, S. 2.)

History: P.A. 79-459 amended Subsec. (a) to delete requirement that last 5 years of credit service be consecutive; P.A. 79-541 repealed Subsec. (e) re disability retirement, effective January 1, 1980; P.A. 81-278 extended early retirement benefit eligibility to any member who is 55 years of age and has 20 years of credited service, at least 15 of which are service in Connecticut public schools, the last 5 of which are consecutive; P.A. 83-449 amended Subsec. (f) by adding provision that survivors of a member who dies “(3) while receiving a disability benefit under section 10-183aa” shall receive survivors' benefits; P.A. 97-301 amended Subsecs. (b) to (d), inclusive, to delete requirement that with respect to the number of years of credited service in Connecticut public schools needed for eligibility for a retirement benefit, the last 5 must be consecutive, effective September 1, 1997; P.A. 08-76 added Subsec. (g) specifying dates by which members must begin receiving benefits under chapter, effective May 27, 2008; P.A. 10-22 amended Subsec. (d) by deleting provision re payment of benefits upon completion of credited service after age 60, effective May 5, 2010; P.A. 21-186 amended Subsec. (b) by adding “prior to termination of service” and “in the public schools of Connecticut”, amended Subsec. (f) by deleting exception re payment of survivors' benefits for member who elects a coparticipant option under Sec. 10-183j, amended Subsec. (g) by adding provisions for the date by which members who attain the age of 72 on or after January 1, 2020, shall begin receiving benefits under chapter, and made technical changes, effective July 1, 2021.

See Secs. 10-183aa, 10-183bb re disability retirement.

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Sec. 10-183g. Benefit rates. Commencing and ending dates. (a) Normal retirement. The normal retirement benefit shall be two per cent times the number of years of full-time credited service and a proportional fraction of two per cent times the number of years of credited service at less than full-time multiplied by average annual salary. In no event, however, shall such benefit exceed seventy-five per cent of such salary or be less than three thousand six hundred dollars.

(b) Proratable retirement. The proratable retirement benefit shall be computed as follows: Average annual salary multiplied by (1) number of years of credited service in the public schools of Connecticut multiplied by the applicable percentage based on age and service as determined from the table below, and (2) number of years of all additional credited service not used in subdivision (1) of this subsection multiplied by one per cent.

TABLE

AGE OF RETIREMENT

Years Of Connecticut Service	60	61	62	63	64	65	66	67	68	69	70
10	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
11	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1
12	1.2	1.2	1.2	1.2	1.2	1.2	1.2	1.2	1.2	1.2	1.2
13	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3	1.3
14	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4
15	1.5	1.5	1.5	1.5	1.5	1.5	1.5	1.5	1.5	1.5	1.5
16	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6
17	1.7	1.7	1.7	1.7	1.7	1.7	1.7	1.7	1.7	1.7	1.7
18	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8	1.8
19	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9	1.9
20	2.0	2.0	2.0	2.0	2.0	2.0	2.0	2.0	2.0	2.0	2.0

(c) Early retirement. The early retirement benefit shall be computed in the same manner as the normal retirement benefit, then actuarially reduced, on the basis of early retirement tables adopted from time to time by the board, for each month early retirement precedes the minimum age at which the member could have retired with a normal retirement benefit pursuant to subsection (a) of section 10-183f. On and after July 1, 1999, any revisions to the early retirement tables shall be submitted to the Office of Policy and Management and the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies within one month of their adoption by the board. Any such revisions shall be accompanied by an actuarial certification of the costs associated with such revisions.

(d) Deferred vested retirement. The deferred vested retirement benefit shall be computed as follows: Average annual salary multiplied by (1) number of years of credited service in the public schools of Connecticut multiplied by two per cent, then actuarially reduced in the same manner as the early retirement benefit if the years of service which could have been rendered were less than twenty years by age sixty or by the subsequent date of retirement, and (2) number of years of all additional credited service not used in subdivision (1) of this subsection multiplied by one per cent.

(e) Disability retirement. Repealed by P.A. 79-541, S. 5, 6.

(f) Lump sum payment or annuity. (1) Except as provided in subdivision (2) of this subsection, in addition to a retirement benefit computed under subsections (a) to (d), inclusive, of this section and a disability allowance under subsections (a) to (g), inclusive, of section 10-183aa, a member shall receive a lump sum payment equal to the member's accumulated one per cent contributions withheld prior to July 1, 1989, and any voluntary contributions, with credited interest. Such lump sum shall be paid not later than three months after (A) the effective date of retirement, or (B) the date the first payment of a disability allowance under section 10-183aa, is made, except the board may delay payment of such lump sum in extenuating circumstances. In the case of a delay in payment of the lump sum in extenuating circumstances, the board shall provide notice in writing to the member explaining the nature of the extenuating circumstances necessitating a delay in payment and an estimated time when the board expects to make the payment to the member.

(2) In lieu of such lump sum, the member may elect to receive an actuarially equivalent annuity for life. Payment of such annuity shall commence when the first payment of the retirement benefit computed under subsections (a) to (d), inclusive, of this section or a disability allowance under subsections (a) to (g), inclusive, of section 10-183aa whichever is earlier, is made.

(g) Commencing date for payment. A member's complete formal application for retirement, if sent by mail, shall be deemed to have been filed with the board on the date such application is postmarked. No benefit computed under subsections (a) to (d), inclusive, of this section and under subsections (a) to (g), inclusive, of section 10-183aa shall become effective until a member eligible for retirement under section 10-183f files with the board a complete formal application for retirement and terminates service with such member's employer. Such benefit shall accrue from the first day of the month following the calendar month in which such application is filed and payment of such benefit in equal monthly installments shall commence on the last day of the month in which such benefit begins to accrue. The initial payment of such benefit may be made not later than three months following the effective date of retirement, provided such payment shall be retroactive to such effective date. Upon a finding that extenuating circumstances relating to the health of a member caused a delay in the filing of the member's complete formal application, and such application is filed on or after July 1, 1986, the board may deem such application to have been filed up to three months earlier than the actual date of the filing. Upon a finding that extenuating circumstances related to the health of a member caused a delay in the filing of an election pursuant to subsection (g) of section 10-183aa, and such election is filed on or after July 1, 1986, the board may deem such election to have been filed as of the date such member's benefits would otherwise have been converted to a normal retirement benefit under this section.

(h) Termination at death of member. (1) A benefit computed under subsections (a) to (d), inclusive, of this section and under subsections (a) to (g), inclusive, of section 10-183aa shall continue until the death of the member.

(2) For any member who accumulates ten years of credited service in the public schools of Connecticut prior to July 1, 2019, the member's designated beneficiary shall be paid on the death of the member a lump sum amount equal to the sum of such member's accumulated regular contributions, including any one per cent contributions withheld prior to July 1, 1989, and any voluntary contributions plus credited interest that had been accrued to the date benefits commenced, less an amount equal to twenty-five per cent of the aggregate benefits paid to such member through the month of the member's death.

(3) For any member who accumulates ten years of credited service in the public schools of Connecticut on or after July 1, 2019, the member's designated beneficiary shall be paid on the death of the member a lump sum amount equal to the sum of such member's accumulated regular contributions, including any one per cent contributions withheld prior to July 1, 1989, and any voluntary contributions plus credited interest that had been accrued to the date benefits commenced, less an amount equal to fifty per cent of the aggregate benefits paid to such member through the month of the member's death.

(i) Election of options. A member shall elect one of the benefit options described in section 10-183j or any other actuarially equivalent option which the board may offer from time to time.

(j) Cost of living allowance for members retiring prior to September 1, 1992. Beginning the first day of January or July which follows nine months in retirement, a retired member who retired prior to September 1, 1992, or a member's successor beneficiary, except a person receiving survivor's benefits, shall be eligible for an annual five per cent cost of living allowance on any benefit except a benefit based upon such member's one per cent contributions or voluntary contributions. Such cost of living allowance shall be computed on the basis of the retirement benefits to which such retired member or successor beneficiary was entitled on the last day of the preceding December or June except benefits based upon one per cent or voluntary contributions. Such member's successor beneficiary means any person, other than such member, receiving benefits as the result of the election of a period certain option or a coparticipant option, including an election for such an option by a surviving spouse under subsection (d) of section 10-183h. The right to such allowance, or any portion thereof, may be waived by the person entitled thereto at any time. Any waiver shall remain in effect until the first day of the month following such person's death or the filing with the board of a written notice of cancellation of the waiver. Any allowance waived shall be forever forfeited. If on any subsequent first day of January or July the Teacher's Retirement Board determines that the National Consumer Price Index for urban wage earners and clerical workers for the twelve-month period ending on the last day of the preceding November or May has increased less than the cost of living allowance provided under this subsection, the cost of living allowance provided by this subsection shall be adjusted to reflect the change in such index provided such cost of living allowance shall not be less than three per cent.

(k) Cost of living allowance for members retiring on or after September 1, 1992. Beginning the first day of January or July which follows nine months in retirement, a retired member who retired on or after September 1, 1992, or a member's successor beneficiary, except a person receiving survivor's benefits, shall be eligible for an annual cost of living allowance calculated in accordance with the provisions of subsections (l) or (m) of this section on any benefit except a benefit based upon such member's one per cent contributions or voluntary contributions. Such cost of living allowance shall be computed on the basis of the retirement benefits to which such retired member or successor beneficiary was entitled on the last day of the preceding December or June except benefits based upon one per cent or voluntary contributions. The right to such allowance, or any portion thereof, may be waived by the person entitled thereto at any time. Any waiver shall remain in effect until the first day of the month following such person's death or the filing with the board of a written notice of cancellation of the waiver. Any allowance waived shall be forever forfeited.

(l) Calculation of living allowance. (1) Beginning the first day of January or July which follows nine months in retirement, a retired member who retired on or after September 1, 1992, or a member's successor beneficiary, except a person receiving survivor's benefits, shall be eligible for an annual cost of living allowance. The cost of living allowance shall be calculated by using the percentage cost of living adjustment granted by the Social Security Administration for the applicable year, computed on the basis of the retirement benefits to which such retired member or successor beneficiary was entitled on the last day of the preceding December or June except benefits based upon one per cent or voluntary contributions, provided no cost of living allowance shall exceed six per cent and provided further, if the total return earned by the trustees on the market value of the pension assets for the preceding fiscal year is less than six and nine-tenths per cent, any cost of living allowance granted shall not exceed one and one-half per cent.

(2) A member entering the retirement system commencing on or after July 1, 2007, or such member's successor beneficiary, except a person receiving survivor's benefits, shall, beginning the first day of January or July that follows nine months in retirement, be eligible for an annual cost of living allowance as follows: The cost of living allowance shall be calculated by using the percentage cost of living adjustment granted by the Social Security Administration for the applicable year, computed on the basis of the retirement benefits to which such retired member or successor beneficiary was entitled on the last day of the preceding December or June, as applicable, except benefits based upon one per cent or voluntary contributions, provided (A) no cost of living allowance shall exceed five per cent, and (B) if the total return earned by the trustees on the market value of the pension assets for the preceding fiscal year is less than six and nine-tenths per cent, any cost of living allowance granted shall not exceed one per cent, if such total return for the preceding fiscal year is greater than six and nine-tenths per cent but less than nine and nine-tenths per cent, any cost of living allowance granted shall not exceed three per cent, and if such return exceeds nine and nine-tenths per cent, any cost of living allowance granted shall not exceed five per cent.

(m) Proportionate reduction of cost of living allowance. Repealed by P.A. 07-186, S. 14.

(n) Cost of living adjustment reserve account. Repealed by P.A. 07-186, S. 14.

(o) Single increase in benefits on January 1, 1988. On January 1, 1988, each eligible retired member who had rendered at least twenty-five years of full-time service prior to normal retirement under the provisions of subsection (a) of section 10-183f, or such member's successor beneficiary, as defined in subsection (j) of this section, shall receive a single increase in retirement benefits provided under this chapter. Such increase shall be paid to such eligible members or successor beneficiaries whose monthly benefit as of December 31, 1987, before any reduction for an optional benefit payment plan, is less than eight hundred dollars, and shall be sufficient to increase such monthly benefit to eight hundred dollars.

(p) Single increase in benefits on January 1, 1991. On January 1, 1991, each eligible retired member who had rendered at least twenty-five years of full-time service at least twenty years of which were service in the public schools of Connecticut prior to early retirement before January 1, 1976, under the provisions of subsection (c) of section 10-183f, or such member's successor beneficiary, as defined in subsection (j) of this section, shall receive a single increase in retirement benefits provided under this chapter. Such increase shall be paid to such eligible members or successor beneficiaries whose monthly benefit as of December 31, 1990, before any reduction for an optional benefit payment plan, is less than eight hundred dollars, and shall be sufficient to increase such monthly benefit to eight hundred dollars.

(q) Single increase in benefits on January 1, 1999. On January 1, 1999, each eligible retired member who had rendered at least twenty-five years of full-time service, or such member's successor beneficiary, as defined in subsection (j) of this section, shall receive a single increase in benefits provided under this chapter. Such increase shall be sufficient to increase the monthly benefit of such eligible members or successor beneficiaries, whose monthly benefit as of December 31, 1998, before any actuarial reduction for early retirement or for an optional benefit payment plan, is less than twelve hundred dollars and shall be sufficient to increase such monthly benefit to twelve hundred dollars.

(r) Benefit limit and increase. No retirement benefit payable under this chapter, including any cost of living allowance, shall exceed the maximum dollar limit in effect under Section 415(b) of the Internal Revenue Code for the applicable limitation year, as increased in subsequent years pursuant to Section 415(d) of the Internal Revenue Code.

(s) Successor beneficiary. For purposes of this section, “successor beneficiary” means any person, other than the member, who is receiving benefits as the result of the election of a period certain option or a coparticipant option, including an election for such an option by a surviving spouse under subsection (d) of section 10-183h.

(P.A. 78-208, S. 6, 35; 78-228, S. 3, 8; P.A. 79-459, S. 2; 79-541, S. 5, 6; 79-625, S. 3, 6; P.A. 80-282; 80-303; 80-408, S. 2; P.A. 81-290; P.A. 82-91, S. 5, 38; P.A. 84-451, S. 1; P.A. 87-381, S. 1; P.A. 89-207, S. 2; 89-342, S. 2, 5; P.A. 90-308, S. 1, 15; P.A. 92-205, S. 8, 12; May Sp. Sess. P.A. 92-14, S. 1, 11; P.A. 94-159, S. 1, 2; P.A. 98-251, S. 2, 7; June Sp. Sess. P.A. 99-1, S. 48, 51; P.A. 00-187, S. 67, 75; P.A. 03-232, S. 3, 4, 8; P.A. 06-190, S. 3; P.A. 07-186, S. 10, 14; P.A. 08-76, S. 3, 4; P.A. 09-43, S. 1; P.A. 19-117, S. 87; P.A. 21-178, S. 1; June Sp. Sess. P.A. 21-2, S. 314; P.A. 22-118, S. 175.)

History: P.A. 78-228 amended Subsec. (j) raising cost of living allowance from 3% to 5%, establishing basis of computation and allowing adjustments based on National Consumer Price Index; P.A. 79-459 amended Subsec. (g) to establish filing date of application as date postmarked when application sent by mail; P.A. 79-541 repealed Subsec. (e) re disability retirement; P.A. 79-625, in Subsec. (d), replaced method of computation of deferred vested retirement benefit, i.e. “in the same manner as the early retirement benefit”, with complex formula; P.A. 80-282 deleted reference to repealed Subsec. (e) and included reference to Sec. 10-183aa(a) to (g) in Subsecs. (f) to (i), inclusive; P.A. 80-303 amended Subsec. (a) to distinguish between full and part-time credited service; P.A. 80-408 amended Subsec. (c) to delete “wartime” with reference to military service; P.A. 81-290 made minor changes in wording of Subsec. (g); P.A. 82-91 added Subsec. (k) to provide a single increase in retirement benefits commencing January 1, 1983: Percentage increases range from 25% for members retired on or before December 31, 1954, to 2% for members retired on or after January 1, 1971, and before January 1, 1976; P.A. 84-451 amended Subsec. (j) to change consumer price index figures used on first day of January and July for cost of living allowance adjustments from “previous twelve-month period” to “twelve-month period ending on the last day of the preceding November or May”; P.A. 87-381 amended Subsecs. (b) and (d) to include substitute teaching service in computation of proratable and deferred vested retirement benefit; added provision in Subsec. (g) authorizing board to deem retirement application to have been filed up to three months earlier than actual filing date upon finding of filing delay caused by health reasons; repealed provisions in Subsec. (k) re single increase in benefits commencing January 1, 1983, and substituted provisions re increase in benefits commencing January 1, 1988; P.A. 89-207 amended Subsec. (a) to make amount of benefit subject to limits mandated by Sec. 415 of the Internal Revenue Code; P.A. 89-342 amended Subsec. (f) to limit use of accumulated 1% contributions for lump sum payment to contributions withheld prior to July 1, 1989; P.A. 90-308 added Subsec. (l) re single increase in benefits effective January 1, 1991; P.A. 92-205 amended Subsec. (j) to limit applicability of cost of living allowance provisions to members who retired prior to September 1, 1992, inserted new Subsecs. (k), (l), (m) and (n) re cost of living allowance for members retiring on or after September 1, 1992, and relettered existing Subsecs. (k) and (l) accordingly; May Sp. Sess. P.A. 92-14 changed effective date of P.A. 92-205 but did not affect the date applicable to this section; P.A. 94-159 amended Subsecs. (l) and (m) to change basis for calculation of cost of living allowance from return earned on market value of pension assets for preceding “calendar” year to return earned for preceding “fiscal” year and amended Subsec. (n) to change basis for calculation of amount credited to excess earning account for calendar years commencing on and after January 1, 1995, from “calendar” to “fiscal” year, effective July 1, 1994; P.A. 98-251 added new Subsec. (q) re single increase in benefits, effective June 8, 1998; June Sp. Sess. P.A. 99-1 amended Subsec. (c) to require submittal of revisions to early retirement tables and actuarial certification, effective July 1, 1999; P.A. 00-187 amended Subsec. (g) to add provision re finding that extenuating circumstances relating to the health of a member caused delay in the filing of an election under Sec. 10-183aa(g), effective July 1, 2000; (Revisor's note: In 2003 a reference in Subsec. (q) to “chapter 167a” was changed editorially by the revisors to “this chapter”); P.A. 03-232 made a technical change in Subsecs. (b) and (d), amended Subsec. (h) to substitute “member” for “retired member”, to change 5% contributions to “regular contributions, including any 1% contributions withheld prior to July 1, 1989, and any voluntary contributions”, and to add “that had been accrued to the date benefits commenced” following “plus credited interest” and amended Subsecs. (m) and (n) to change the name of the “excess earnings account” to the “cost of living adjustment reserve account”, effective July 1, 2003; P.A. 06-190 amended Subsec. (g) to authorize initial benefit payment to be made not later than three months following retirement effective date, and to require such payment to be retroactive to such date, effective July 1, 2006; P.A. 07-186 amended Subsec. (l) to designate existing provisions as Subdiv. (1), delete provision therein re annual cost of living allowance contingent upon actuarial certification that sufficient funds are available, and add Subdiv. (2) re cost of living allowance, and repealed Subsecs. (m) and (n), effective July 1, 2007; P.A. 08-76 amended Subsec. (a) to eliminate reference to limits mandated by Sec. 415 of the Internal Revenue Code and added Subsec. (r) re maximum dollar amount of retirement benefit to be paid under chapter, effective May 27, 2008; P.A. 09-43 amended Subsec. (l)(2) by changing “one per cent of voluntary contributions” to “one per cent or voluntary contributions”, effective May 20, 2009; P.A. 19-117 amended Subsec. (h) by designating existing provisions re continuation of benefit computed under Subsecs. (a) to (d) of this section and under Subsecs. (a) to (g) of Sec. 10-183aaa until death of member as Subdiv. (1), designating existing provisions re payment of lump sum amount to member's designated beneficiary as Subdiv. (2) and amended same to add “For any member who retires prior to July 1, 2019”, adding Subdiv. (3) re calculation of lump sum payment to beneficiary of member who retires on or after July 1, 2019, and made conforming changes, effective July 1, 2019; P.A. 21-178 amended Subsec. (l) to change total return earned on market value of pension assets for previous fiscal year from 8.5 per cent to 6.9 per cent and from 11.5 per cent to 9.9 per cent, effective July 1, 2021; June Sp. Sess. P.A. 21-2 amended Subsecs. (h)(2) and (h)(3) by replacing “retires” with “accumulates ten years of credited service in the public schools of Connecticut” and changing calculation of lump sum death benefit payments to designated beneficiaries, effective June 23, 2021; P.A. 22-118 amended Subsecs. (b) and (d) to replace provision re exclusion of additional credited service and exception with reference to the public schools of Connecticut, amended Subsec. (c) to add reference to Sec. 10-183f(a) and to delete provision re minimum age calculation, substantially amended Subsec. (f) including to designate existing provisions re receipt of lump sum payment as Subdiv. (1) and to amend same to add exception, to add reference to disability allowance, to add reference to voluntary contributions, to add provisions re payment of lump sum and notice when there is a delay in payment, to designate existing provisions re receipt of annuity as Subdiv. (2), and to amend same to add provision re computation of retirement benefit or disability allowance, amended Subsec. (g) to delete reference to end of calendar month of the filing, to add provision re eligibility for retirement under Sec. 10-183f, to add “and terminates service with such member's employer” and to replace provision re conversion to normal retirement allowance when allowance became effective on or before November 1, 1976, with reference to normal retirement benefit under this section, amended Subsec. (h) to replace provisions re payment to member prior to death with provisions re payment through the month of the member's death in Subdivs. (2) and (3), amended Subsec. (i) to delete provision re election of option in lieu of benefit computed under Sec. 10-183aa and to replace “shall” with “may” re election of options, amended Subsec. (k) to delete provision re meaning of member's successor beneficiary, amended Subsec. (r) to add “, including any cost of living allowance,” and to delete provision re subsequent annual increase, added Subsec. (s) to define “successor beneficiary”, and made technical and conforming changes, effective July 1, 2022.

See Sec. 1-2a re construction of references to “United States mail”, “postmark” or “registered or certified mail”.

See Secs. 10-183aa, 10-183bb re disability retirement.

Cited. 211 C. 464.

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Sec. 10-183h. Death benefits. (a) Survivors' benefits; waiver. The basic monthly survivor's benefit, subject to a family maximum of one thousand five hundred dollars, shall be (1) three hundred dollars each for a surviving spouse, plus twenty-five dollars for each year of service in excess of twelve years in the public schools of Connecticut completed by the member, subject to a maximum monthly benefit of six hundred dollars, (2) three hundred dollars each for a dependent former spouse; for a dependent parent if there is no surviving spouse or dependent child; and for a legal guardian of any dependent child if there is no surviving spouse, dependent former spouse or dependent parent, and (3) three hundred dollars for each dependent child. In applying the family maximum, the benefit shall be first allocated to the child or children, with the excess allocated to the surviving spouse and any dependent former spouse in proportion to the amount each would receive according to the above formula. Payment of the benefit shall commence on the last day of the month following the month of the member's death. Such benefit shall continue through the month preceding the month in which the survivor dies or ceases to be eligible for such benefit. Such benefit to the legal guardian of dependent children shall continue until all such children are no longer dependent, as defined in section 10-183b. Notwithstanding the provisions of this subsection, any such surviving spouse, dependent former spouse, dependent parent or legal guardian may waive the right to payment of the benefit under this subsection in order that a designated beneficiary who is the child of the deceased member may receive such member's accumulated contributions plus credited interest. Such waiver shall be made prior to the payment of the benefit to any such surviving spouse, dependent former spouse, dependent parent or legal guardian.

(b) Lump sum death benefits. A lump sum death benefit shall be payable to a surviving spouse. Such benefit shall be one thousand dollars for five years or less of service in the public schools of Connecticut, plus two hundred dollars for each year of credited service in the public schools of Connecticut in excess of five years, to a maximum of two thousand dollars. If there is no surviving spouse, such benefit shall be equal to the member's burial expenses but not in excess of what would have been payable to a surviving spouse and shall be payable to the person who paid such expenses. No payment under this subsection shall be made unless application for the payment is filed with the board within two years of such member's death.

(c) Return of accumulated contributions to sole survivor. In lieu of a basic survivor's benefit and a lump sum death benefit, a sole survivor who has attained age eighteen, and is the member's designated beneficiary may elect to receive an amount equal to such member's accumulated contributions together with credited interest.

(d) Surviving spouse's benefit. The surviving spouse of any member who, at the time of death was eligible for a retirement benefit other than a disability benefit and had not filed a waiver of the coparticipant's option, may elect to receive (1) a monthly benefit for life equal to the benefit payable if a one hundred per cent coparticipant's option had been elected or (2) an amount equal to the member's accumulated contributions with credited interest.

(e) Benefit payable when contributions exceed payments. If no coparticipant option has become effective and if the aggregate payments under this section are less than the accumulated mandatory contributions of a deceased member plus credited interest, there shall be paid to such member's designated beneficiary an amount equal to the difference between such aggregate payments and such accumulated mandatory contributions plus credited interest.

(f) Continuation of benefit upon remarriage. Notwithstanding the provisions of subparagraph (B) of subdivision (25) of section 10-183b, benefits payable under this section to a surviving spouse shall not be terminated because of remarriage if such surviving spouse has attained the age of sixty.

(g) Spouse's options when member dies after filing retirement application. If a member who has filed an application for retirement dies prior to the effective date of retirement, such member's spouse, if such spouse is designated on such application as the sole beneficiary, may elect to receive either (1) the preretirement death benefits as set forth in this section, or (2) the benefit payment option selected by the deceased member on such retirement application.

(P.A. 78-208, S. 7, 35; P.A. 80-376, S. 2, 3; 80-408, S. 3; P.A. 81-281; P.A. 97-301, S. 9, 10; P.A. 98-251, S. 4, 5, 7; P.A. 06-190, S. 4; P.A. 11-136, S. 19; P.A. 12-107, S. 1; P.A. 22-118, S. 176.)

History: P.A. 80-376 amended Subsec. (d) to replace provision allowing election of monthly benefit when deceased was eligible for early retirement with provision allowing such election when deceased was eligible for any retirement benefit other than disability benefit and added Subsec. (f) re continuance of benefits upon remarriage of surviving spouse 60 or older; P.A. 80-408 amended Subsec. (b) to delete “wartime” with reference to military service; P.A. 81-281 extended benefit eligibility under Subsec. (a) to legal guardians of dependent children if there is no surviving spouse, dependent former spouse or dependent parent, such benefit to continue until all children are no longer dependent; P.A. 97-301 amended Subsec. (a) to authorize waiver of benefit payment in certain circumstances, provided waiver is made prior to benefit payment, effective July 8, 1997; P.A. 98-251 amended Subsec. (a) to increase family maximum of basic survivor's monthly benefit from $600 to $1,500, to increase benefit for surviving spouse from $300 to $300 plus $25 for each year of service in excess of 12 years, subject to monthly maximum benefit of $600, to increase benefit for each dependent child from $200 to $300, to delete provision re allocation of $300 total in equal shares if more than one child is eligible, and to clarify that in applying family maximum, benefit shall be first allocated to child or children, with excess allocated to surviving spouse and any dependent former spouse “in proportion to the amount each would receive according to the above formula”, effective June 8, 1998, and applicable to any person receiving benefits from the system on said date, and amended Subsec. (d) to allow, on and after July 1, 1998, surviving spouse to elect monthly benefit payable if a 100%, rather than one-half, coparticipant's option had been elected, effective June 8, 1998, and applicable to surviving spouse of a member who dies on or after August 15, 1997; P.A. 06-190 added Subsec. (g) to allow spouse of member who files for retirement and dies prior to retirement effective date, if such spouse is sole beneficiary, to elect applicable preretirement death benefits or benefit option selected by member on retirement application, effective July 1, 2006; P.A. 11-136 amended Subsec. (f) by replacing “subdivision (22)” with “subdivision (23)”, effective July 8, 2011; P.A. 12-107 amended Subsec. (d) by deleting provision re election by surviving spouse made only where spouse is sole designated beneficiary or where all other designated beneficiaries relinquish claims to benefit, adding provision re election made where retirement benefit is for other than a disability benefit and a waiver of coparticipant's option had not been filed and making a technical change, effective June 8, 2012, and applicable with respect to members who died on or after January 1, 2008; P.A. 22-118 amended Subsec. (b) to delete provisions re coparticipant option under Sec. 10-183j and re purchased military service and purchased leaves of absence, amended Subsec. (c) to delete provision re member designation of two or more beneficiaries, and made technical changes, effective July 1, 2022.

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Sec. 10-183i. Member's voluntary contributions. Limitations. (a) A member may make voluntary contributions to the system and may, no more than once, withdraw such voluntary contributions from the system under rules of the board. Any voluntary contribution shall be made solely by payroll deduction of an amount subject to state, federal or local tax in the tax or income year in which such voluntary contribution is made. Voluntary contributions shall be subject to the limitations imposed under Section 415(c) of the Internal Revenue Code for the applicable limitation year. Such contributions shall earn credited interest. Upon retirement such member shall elect to receive the accumulated contributions plus credited interest either in a lump sum or in the form of an actuarially equivalent annuity for life. Such lump sum, if elected, shall be paid not later than three months after the effective date of retirement, except the board may delay payment of such lump sum in the case of extenuating circumstances. If such delay occurs, the board shall submit a written notice to the member explaining the nature of the extenuating circumstances and an estimate as to when such lump sum shall be paid. Payment of such annuity, if elected, shall commence when the first payment of such member's other retirement benefit is made. If such member dies before the effective date of his or her retirement, the accumulated contributions plus credited interest shall be paid to such member's designated beneficiary.

(b) For purposes of applying the limitations of Section 415(c) of the Internal Revenue Code under subsection (a) of this section, compensation shall include (1) wages within the meaning of Section 3401(a) of the Internal Revenue Code, for purposes of income tax withholding at the source, (2) amounts that would be included in wages except for elections made under Section 125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k) or 457(b) of the Internal Revenue Code, and (3) any other payments of compensation to a member by such member's employer for which the employer is required to furnish the member a written statement under Sections 6041(d), 6051(a)(3) and 6052 of the Internal Revenue Code, but such compensation shall not exceed the maximum amount allowed under Section 401(a)(17) of the Internal Revenue Code for the applicable limitation year.

(P.A. 78-208, S. 8, 35; P.A. 79-428; P.A. 08-76, S. 5; P.A. 21-186, S. 3.)

History: P.A. 79-428 permitted one-time-only withdrawal of voluntary contributions; P.A. 08-76 designated existing provisions as Subsec. (a) and added provision therein re Internal Revenue Code limitations on voluntary contributions, and added Subsec. (b) re calculation of compensation for purposes of such limitations, effective May 27, 2008; P.A. 21-186 amended Subsec. (a) by adding provision re payment of voluntary contributions by payroll deduction, adding provisions re timing and delay of lump sum payment, and making technical and conforming changes, effective July 1, 2021.

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Sec. 10-183j. Benefit options. Period certain. Coparticipant's option. Retention of option after divorce. (a) A member shall elect one of the benefit options described in this section. A member may amend or revoke such benefit option election by delivering written notice, signed by the member and notarized, to the board prior to the date of the member's retirement. A member's benefit option election may not be amended or revoked after the member's date of retirement.

(b) A member may elect the Plan N single life option. A member electing this option shall receive benefits as described in section 10-183g.

(c) A member may elect the Plan C period certain option. A member electing this option shall receive an actuarially reduced benefit for a fixed period of time selected by such member. Such member may select a fixed period of twenty-five years or such shorter period as the board may offer. If such member dies before receiving the benefit for the selected period, such benefit shall be paid to the member's designated beneficiary for the remainder of such period. If such member's designated beneficiary dies before such member, or if such member has no designated beneficiary and such member dies before receiving the benefit for the selected period, any remaining benefit shall be paid to such member's estate as a commuted value. If there are multiple designated beneficiaries and a designated beneficiary dies before the end of the selected period, the deceased designated beneficiary's remaining benefit shall be allocated equally to the remaining living designated beneficiaries. If a sole designated beneficiary dies before the end of such period, any remaining benefit shall be paid to the designated beneficiary's estate as a commuted value.

(d) (1) A member may elect the Plan D coparticipant's option. A member electing this option shall receive an actuarially reduced benefit as described in subdivision (2) of this subsection and, upon such member's death, one-third, one-half, two-thirds, three-fourths or all of such benefit shall be paid to such member's designated beneficiary for life. Any member who elects this option shall select one designated beneficiary, who shall be such member's coparticipant. The member's selection of a designated beneficiary shall be irrevocable and shall terminate only as provided in this subsection. With respect to any benefits which become effective on or after January 1, 2001, if twenty-five per cent of the aggregate benefits paid to the member or such member's designated beneficiary are, upon the death of such member or such designated beneficiary, less than such member's accumulated contributions plus credited interest, the estate of such member or such designated beneficiary, as appropriate, shall be paid a lump sum amount equal to the difference between such aggregate benefits paid and such accumulated contributions plus credited interest.

(2) The benefits payable to a member electing the Plan D coparticipant's option and such member's coparticipant shall be computed as follows:

(A) The benefit payable to such member at retirement and to such coparticipant upon such member's death shall be the actuarial equivalent of the normal, early, proratable or deferred vested benefit for which such member is eligible and based upon such member's age at retirement and the age of such coparticipant on such retirement date. In the event the member predeceases the coparticipant, upon the death of the coparticipant, any remaining value in the account shall be paid in a lump sum to the coparticipant's estate. In the event (i) the coparticipant predeceases the member, (ii) the member and the coparticipant divorce, or (iii) the member and the coparticipant legally separate on or after July 1, 2020, the member's actuarially reduced benefit shall revert to an unreduced benefit under Plan N and, upon the member's death, any remaining value in the member's account shall be paid to the member's designated beneficiary, if any, or, if there is no designated beneficiary, to the member's estate.

(B) (i) Except as provided in this subparagraph, a coparticipant option shall be terminated, for any member whose designated coparticipant dies or is divorced from the member after the member's retirement, on the date of such death or divorce. Such member shall thereupon be paid the normal, early or proratable retirement benefit for which the member is eligible. (ii) On and after July 1, 2016, upon the divorce of a member and the member's designated coparticipant or upon the legal separation of a member and such member's designated coparticipant occurring on or after July 1, 2020, and subsequent to the member's retirement, the member may retain the coparticipant designation and the coparticipant option elected at the time of retirement by filing a domestic relations order with the board.

(P.A. 78-208, S. 9, 35; P.A. 82-229, S. 1, 2; 82-401, S. 2, 5; P.A. 83-315, S. 1, 2; 83-449, S. 2, 5; P.A. 98-251, S. 3, 7; P.A. 00-187, S. 64, 75; P.A. 16-91, S. 1; P.A. 22-118, S. 177.)

History: P.A. 82-229 amended Subsec. (d) to provide that in the event of the death of a designated coparticipant or the divorce of a designated coparticipant from the member prior to retirement or death of member, but after effective date of option, no reduction in member's benefit will be made, and to provide that coparticipant's death or divorce from member, after member's retirement, terminates option without penalty to member; P.A. 82-401 amended Subsec. (d) to provide for computation of benefit based on eligibility and age of member and coparticipant at the date of the member's retirement or death and not the date on which the option becomes effective; P.A. 83-315 amended Subsec. (c) to change the effective date of the option from three years to one year after the filing of such election or evidence of good health is submitted; P.A. 83-449 amended Subsec. (a) to repeal provision that in lieu of a “disability” benefit, a member may elect either of options in Subsecs. (b) and (c); P.A. 98-251 amended Subsec. (c) to delete provisions that specifying that only member's spouse, dependent parent, brother or sister may be designated as coparticipant, that option shall not become effective until one year after filing of such election or evidence of good health is submitted, that if member dies or member's application for retirement becomes effective before effective date of option, such option will not become effective and that if member dies after effective date of such election, but before retirement, option will be effective only if member at time of his death fulfilled age and service requirements for normal, early or proratable benefits, effective June 8, 1998; P.A. 00-187 amended Subsec. (c) to add provision concerning lump sum payments, effective July 1, 2000; P.A. 16-91 amended Subsec. (d) by deleting reference to disability benefit in Subdivs. (1) and (3), and by designating existing provisions re coparticipant option as Subpara. (A) and amending same to add reference to exception in Subpara. (B), deleting provision re benefit payable to member whose designated coparticipant dies or is divorced from member and adding provision re member to retain coparticipant designation and coparticipant option after divorce by filing qualified domestic relations order with board in Subdiv. (3), effective July 1, 2016; P.A. 22-118 substantially amended Subsec. (a) including to replace “may” with “shall” and to add provision re member amending or revoking benefit option, added new Subsec. (b) re election of Plan N single life option, redesignated existing Subsec. (b) as new Subsec. (c) and substantially amended same including to add reference to Plan C and to add provisions re death of beneficiary before member, redesignated existing Subsec. (c) as new Subsec. (d)(1) and amended same to add reference to Plan D and to add provisions re selection of designated beneficiary who shall be member's coparticipant, redesignated existing Subsec. (d) as new Subsec. (d)(2) and amended same to add reference to Plan D coparticipant's option, to add reference to deferred vested benefit, and to add provisions re member who predeceases coparticipant and coparticipant who predeceases member, to delete existing Subsec. (d)(2), to redesignate existing Subsec. (d)(3)(A) as Subsec. (d)(2)(B)(i) and amended same to add reference to legal separation occurring on or after July 1, 2020, and made technical and conforming changes, effective July 1, 2022.

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Sec. 10-183k. Termination of service prior to retirement. (a) A member who voluntarily or involuntarily terminates service with the member's employer, including termination due to the member's death, before retirement shall be entitled to have refunded his or her accumulated voluntary contributions with credited interest.

(b) A member who voluntarily or involuntarily terminates service with the member's employer, including termination due to the member's death, before retirement with less than five years of credited service in the public schools of Connecticut shall be entitled to have refunded his or her accumulated regular contributions with credited interest. A member who voluntarily or involuntarily terminates service with the member's employer, including termination due to the member's death, before the member's retirement with more than five years of credited service shall be entitled to have refunded his or her accumulated regular contributions with credited interest and his or her accumulated one per cent contributions withheld prior to July 1, 1989. A member who elects to receive a refund of contributions in accordance with this subsection, shall have all credited service canceled and any right to benefits under this chapter shall be extinguished, except as provided in subsection (d) of this section.

(c) A member who voluntarily or involuntarily terminates service with the member's employer, including termination due to the member's death, before retirement with more than ten years' credited service in the public schools of Connecticut may elect to receive in lieu of the benefits provided by this chapter a refund of his or her accumulated contributions with credited interest as provided in subsection (b) of this section. If such member elects a refund, all credited service shall be cancelled and any rights to benefits provided by this chapter shall be extinguished, except as provided in subsection (d) of this section. If such member does not elect a refund, but dies before age sixty or before receiving the deferred vested benefit, if later, such member's accumulated regular contributions with credited interest and accumulated one per cent contributions withheld prior to July 1, 1989, shall be paid to such member's designated beneficiary.

(d) A member who receives a refund and returns to service shall be regarded as a new member unless such member repays, subject to the requirements established by the board, the amount refunded, other than voluntary contributions and the interest thereon, together with credited interest compounded from the date interest was last credited to such member's account to the date of repayment. The credited service accumulated before termination and any unrefunded one per cent contributions withheld prior to July 1, 1989, and credited interest shall be restored to a member who makes such repayment. Restored contributions and interest shall be credited with credited interest for the period between the last day for which interest was credited on such contributions and such member's date of repayment.

(P.A. 78-208, S. 10, 35; P.A. 79-625, S. 4, 6; P.A. 80-384; P.A. 89-342, S. 3, 5; P.A. 03-232, S. 9; P.A. 22-118, S. 178.)

History: P.A. 79-625 amended Subsec. (d) to replace “termination” day with “the last day for which interest was credited on such contributions”; P.A. 80-384 amended Subsec. (d) to require that repaid interest be amount of credited interest compounded from date interest was last credited rather than 5% interest compounded from refund date to December 31, 1977, and credited interest thereafter; P.A. 89-342 amended Subsecs. (b), (c) and (d) to limit provisions re refund, payment or restoration of 1% contributions to contributions withheld prior to July 1, 1989; P.A. 03-232 amended Subsec. (b) by substituting “regular contributions” for 5% contributions, and amended Subsec. (c) by substituting “accumulated contributions” for “accumulated mandatory contributions”, and “regular contributions” for 5% contributions, effective July 1, 2003; P.A. 22-118 amended Subsecs. (a) to (c) to replace provision re member who terminates prior to retirement with provision re member who voluntarily or involuntarily terminates service including due to death before retirement, further amended Subsec. (b) to add reference to the public schools of Connecticut re credited service, and add provision re member who elects to receive refund of contributions, further amended Subsec. (c) to delete “accumulated voluntary contributions,” amended Subsec. (d) to add “, subject to the requirements established by the board,” and replace “member's return of service” with “member's date of repayment”, and made technical and conforming changes, effective July 1, 2022.

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Sec. 10-183l. Teachers' Retirement Board. Valuation of fund. (a)(1) On and after July 1, 1991, the management of the system shall continue to be vested in the Teachers' Retirement Board, whose members shall include the Treasurer, the Secretary of the Office of Policy and Management and the Commissioner of Education, or their designees, who shall be voting members of the board, ex officio. (2) On or before June 15, 1985, and quadrennially thereafter, the members of the system shall elect from their number, in a manner prescribed by said board, two persons to serve as members of said board for terms of four years beginning July first following such election. Both of such persons shall be active teachers who shall be nominated by the members of the system who are not retired and elected by all the members of the system. On or before July 1, 1991, and quadrennially thereafter, the members of the system shall elect from their number, in a manner prescribed by said board, three persons to serve as members of said board for terms of four years beginning July first following such election. Two of such persons shall be retired teachers who shall be nominated by the retired members of the system and elected by all the members of the system and one shall be an active teacher who shall be nominated by the members of the system who are not retired and elected by all the members of the system. (3) On or before July 1, 2011, and quadrennially thereafter, the members of the system shall elect from their number, in a manner prescribed by said board, one person to serve as a member of said board for a term of four years beginning July first following such election. Such person shall be an active teacher who shall be nominated by the members of the system who are not retired, elected by all the members of the system and a member of an exclusive representative of a teachers' bargaining unit that is not represented by the members of the board elected under subdivision (2) of this subsection. (4) If a vacancy occurs in the positions filled by the members of the system who are not retired, said board shall elect a member of the system who is not retired to fill the unexpired portion of the term. If a vacancy occurs in the positions filled by the retired members of the system, said board shall elect a retired member of the system to fill the unexpired portion of the term. The Governor shall appoint five public members to said board in accordance with the provisions of section 4-9a, one of whom shall be the mayor, first selectman or chief elected official of a municipality. On and after October 31, 2017, the Governor shall fill the next vacant position on the board that is appointed by the Governor with a person who is the mayor, first selectman or chief elected official of a municipality. The members of the board shall serve without compensation, but shall be reimbursed for any expenditures or loss of salary or wages which they incur through service on the board. A majority of the membership of the board shall constitute a quorum for the transaction of any business.

(b) In carrying out its duties, the board may employ a chief administrator with a title established by the board, who shall also serve as secretary of the board, an administrative officer and such staff as may be necessary. Their salaries shall be paid by said board with the approval of the Secretary of the Office of Policy and Management. Said board shall employ the services of one or more actuaries, each of which shall be an individual or firm having on its staff a fellow of the Society of Actuaries, to carry out the actuarial duties of this section and sections 10-183b, 10-183r, and 10-183z and for such related purposes as the board deems advisable. The cost of such services shall be charged to the funds provided for in section 10-183r. Said board shall arrange for such actuary to prepare an actuarial valuation of the assets and liabilities of the system as of June thirtieth, annually. On the basis of reasonable actuarial assumptions approved by the board, such actuary shall determine the actuarially determined employer contribution required to meet the actuarial cost of current service and the unfunded accrued liability. Such valuation shall be completed prior to December first, annually. Said board shall adopt all needed actuarial tables and may adopt regulations and rules not inconsistent with this chapter, including regulations and rules for payment of purchased service credits and repayment of previously withdrawn accumulated contributions. Said board shall establish an operational budget necessary for the management of the system. The board may enter into such contractual agreements, in accordance with established procedures, as may be necessary for the discharge of its duties.

(P.A. 78-208, S. 11, 35; 78-303, S. 85, 136; P.A. 79-436, S. 4, 6; P.A. 80-478, S. 2, 3; P.A. 83-533, S. 43, 54; P.A. 84-207, S. 1, 2; 84-255, S. 9, 21; P.A. 87-296, S. 1, 2; P.A. 91-188, S. 1, 2; P.A. 93-146, S. 2, 3; 93-262, S. 1, 87; P.A. 97-301, S. 3, 10; June Sp. Sess. P.A. 01-1, S. 41, 54; P.A. 02-89, S. 14; P.A. 03-278, S. 24; P.A. 11-48, S. 40; June Sp. Sess. P.A. 17-2, S. 68; P.A. 21-186, S. 4; P.A. 22-118, S. 91.)

History: P.A. 78-303 allowed substitution of banking commissioner for bank commissioner and commissioner of education for secretary of the state board of education in Subsec. (a) to fulfill intent of P.A. 77-614 which changed names above and made insurance and banking departments divisions within the department of business regulation, effective January 1, 1979; P.A. 79-436 amended Subsec. (b) to include provisions for employment and duties of actuaries; P.A. 80-478 amended Subsec. (a) to increase number of members from five to nine, including four public members; P.A. 83-533 restructured board, substituting commissioner on aging for banking commissioner and increasing number of teacher representatives from 1 to 3 and reducing public members from 4 to 3; P.A. 84-207 amended Subsec. (a) to authorize appointment of designees by commissioner members, required board to fill vacancy in position filled by member of the system who is “not retired” or “retired” by electing a member who is “not retired” or “retired”, respectively, inserted new Subsec. (b) re membership and terms of board on and after July 1, 1985, relettering former Subsec. (b) as Subsec. (c) and added new Subsec. (d) validating membership and actions of board, notwithstanding failure of board to elect members in accordance with Subsec. (a); P.A. 84-255 amended Subsec. (a) by adding provision that commissioner of education may appoint a designee to serve on the board; P.A. 87-296 deleted provision in Subsecs. (a) and (b) that claims for reimbursement of board members shall be subject to approval of secretary of office of policy and management; P.A. 91-188 increased membership of board from 11 to 12, effective July 1, 1991, required that additional member be a retired teacher, and increased number of members required for approval of a decision of the board from 5 to 6; P.A. 93-146 amended Subsec. (b) to remove the insurance commissioner from the teacher's retirement board and to increase the number of public members from 4 to 5, effective June 14, 1993; P.A. 93-262 authorized substitution of commissioner and department of social services for commissioner and department on aging, effective July 1, 1993; P.A. 97-301 amended Subsec. (c) to authorize board to enter into contractual agreements necessary for discharge of its duties, effective September 1, 1997; June Sp. Sess. P.A. 01-1 amended Subsec. (c) to require, commencing December 1, 2002, the valuation to be completed prior to December first biennially, effective July 1, 2001; P.A. 02-89 deleted as obsolete former Subsec. (a) re the membership of the board, redesignated existing Subsecs. (b) and (c) as Subsecs. (a) and (b) and deleted as obsolete former Subsec. (d) re the continuation in office of certain members and the validation of certain actions of the board; P.A. 03-278 made technical changes in Subsec. (a), effective July 9, 2003; P.A. 11-48 amended Subsec. (a) by designating existing provision re management of system as Subdiv. (1) and amending same by replacing reference to number of members including Commissioner of Social Services with provision re members including Treasurer and Secretary of the Office of Policy and Management and adding “voting” re members, by designating existing provision re election of active and retired teachers as Subdiv. (2), by adding Subdiv. (3) re election of active teacher and by designating existing provision re vacancy as Subdiv. (4), effective June 13, 2011; June Sp. Sess. P.A. 17-2 amended Subsec. (a) by adding provisions re one public member appointed by Governor to be mayor, first selectman or chief elected official of a municipality, and Governor to fill next vacant position with mayor, first selectman or chief elected official, effective October 31, 2017 and applicable to appointments made on or after said date; P.A. 21-186 amended Subsec. (a) by replacing “the effective date of this section” with “October 31, 2017”, and replacing requirement that board decisions be approved by 6 members or a majority of the members present, whichever is greater, with provision re quorum, amended Subsec. (b) by changing “a secretary” to provision re chief administrator and administrative officer, and replacing “clerical and other assistance” with “staff”, “normal cost” with “actuarially determined employer contribution” and “such funds as are” with “an operational budget”, effective July 1, 2021; P.A. 22-118 amended Subsec. (b) to change provision requiring actuarial valuation every 2 years to require annual actuarial valuation, and made technical and conforming changes, effective July 1, 2022.

Cited. 211 C. 464.

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Sec. 10-183m. Custody of funds. (a) All funds of the system shall be in the custody of the State Treasurer who shall invest such portions of the same not required for current disbursements in accordance with the statutes governing the investment of savings bank funds or, when deemed prudent, in accordance with the statutes governing the investment of trust funds.

(b) When needed by the system and as authorized by statute, the State Treasurer shall accept and hold general obligation bonds of the state. Such bonds shall have maturities fixed with due regard for the needs of the system and shall bear interest at a rate equal to the average rate of return, to the nearest one-eighth of one per cent, on investments of funds of the system for the two fiscal years preceding the date of issue. Said Treasurer may hold such bonds to maturity or may at any time prior to maturity sell such bonds or a portion thereof, whether in the original form, rate of interest and denominations or in such other form, rate of interest and denominations as said treasurer may approve. The net proceeds from such sales shall be used for the purpose of paying benefits provided for in this chapter.

(c) On order of the board, the State Treasurer shall transfer such amounts in favor of said board as are necessary to pay all benefits provided for in this chapter.

(d) Upon certification by the board, the Comptroller shall draw an order on the Treasurer monthly for such amount as is necessary to pay benefits authorized under this chapter from sums appropriated for that purpose.

(e) Not later than the third Wednesday in July of each year, the State Treasurer shall file with the Insurance Commissioner and with the secretary of the board a sworn statement exhibiting the condition of the funds of the system on the thirtieth day of the preceding June and their financial transactions for the year ending on such date. Such statements shall be in the form prescribed by said board.

(f) The board shall submit to the Governor, as provided in section 4-60, a detailed statement of the membership, retirements, withdrawals, investments, incomes and expenditures of the system. The statement shall be printed by the Secretary of the Office of Policy and Management.

(P.A. 78-208, S. 12, 35; 78-228, S. 6, 8; P.A. 91-52, S. 1, 2.)

History: P.A. 78-228 made technical changes; P.A. 91-52 amended Subsec. (c) to allow the treasurer to transfer amounts through means other than the drawing of checks.

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Sec. 10-183n. Duties of teachers' employers. Transmission of deductions. (a) Each employer shall: (1) Before employing a teacher, notify such teacher of the provisions of this chapter applicable to such teacher; (2) distribute, post or otherwise disseminate in a timely manner, to teachers in its employ, any notices, bulletins, newsletters, annual statements of account and other information supplied by the board for the purpose of properly notifying teachers of their rights and obligations under the system; (3) furnish to the board at times designated by the board such reports and information as the board deems necessary or desirable for the proper administration of the system; and (4) deduct each month eight and one-fourth per cent of one-tenth of such teacher's annual salary rate as directed by the board and any additional voluntary deductions as authorized by such teacher. In the event an employer does not deduct the monthly amount for the member's mandatory contribution from the member's annual salary, as required and set forth in subdivision (4) of this subsection, the member shall remit such amount to the board. A member who fails to remit such amount to the board shall not receive annual salary rate credit for the amount to which the payment relates.

(b) (1) Each local treasurer or other person having custody of amounts deducted under this chapter by an employer shall transmit and report such amounts to the board so that they are received by the board no later than the fifth business day of the following month. On and after July 1, 2001, all such amounts shall be transmitted via electronic transfer of funds. If the employer deducted such amount from the member's salary but failed to remit the payment to the board, the employer shall be responsible for paying the amount deducted for the mandatory contribution plus the credited interest due from the date the payment of the mandatory contribution amount was required to be made by the employer to the date the payment was received by the board. In the event the mandatory contribution amount is not received by the board, the member shall be ineligible for the associated service credit. The board shall not be required to refund credited interest for payments made to the board before the required due date.

(2) All amounts transmitted to the board for member contributions shall at all times be the property of the system and while in the custody of such local treasurer or other person such person is a fiduciary with respect to such amounts and shall discharge a fiduciary's responsibilities solely for the benefit of the system. If such amounts are not accompanied by the reports and information deemed necessary or desirable by the board for the proper administration of the system, in accordance with subsection (a) of this section, the board may deem such amounts not received by the fifth business day of the following month for purposes of this subsection until the date on which such reports and information are received. The board shall be entitled to receive from an employer interest at the rate of nine per cent per year from the due date on all amounts deducted by such employer and not received by the board by the fifth business day of the following month. Interest at the rate of nine per cent per year shall be compounded annually on the interest assessed from the date payment is received to the date the interest assessment is paid. Such interest shall be treated as an amount earned by assets of the system.

(d) Each member shall file with the board such forms, documents and information as the board deems necessary or desirable for the proper administration of the system.

(P.A. 78-208, S. 13, 35; P.A. 82-218, S. 37, 46; P.A. 83-462, S. 1, 2; P.A. 84-241, S. 2, 5; P.A. 92-205, S. 2, 12; May Sp. Sess. P.A. 92-14, S. 1, 11; P.A. 00-187, S. 65, 75; P.A. 03-232, S. 10; P.A. 05-153, S. 1; P.A. 11-48, S. 285; P.A. 22-118, S. 179, 295.)

History: P.A. 82-218 replaced board of higher education with board of governors pursuant to reorganization of higher education system, effective March 1, 1983; P.A. 83-462 amended Subsec. (a) to provide that each employer shall distribute to teachers any notice, bulletins, etc. supplied by the board for purpose of notifying teachers of rights and obligations under the system and amended Subsec. (b) to provide that amounts deducted by employer are the property of the system and person in custody of such amounts is a fiduciary and shall discharge his responsibilities solely for the benefit of the system; P.A. 84-241 added “of higher education” to board of governors' title; P.A. 92-205 amended Subsec. (a) to increase monthly deduction from 6% of one-tenth of annual salary rate to 7% of one-tenth of annual salary rate; May Sp. Sess. P.A. 92-14 changed effective date of P.A. 92-205, S. 2 from June 10, 1992, to July 1, 1992; P.A. 00-187 amended Subsec. (b) to provide for the reporting of deducted amounts, to change the time frame for the receipt of the funds by the board from the last business day of the month to the fifth business day of the following month, to require the electronic transfer of funds on and after July 1, 2001, to change the time frame for determining if the board is entitled to interest on overdue payments from payments not received within one calendar month of the due date to payments not received by the fifth business day of the following month, and to provide for interest at a rate of 9% per year to be compounded annually on the interest assessed from the date payment is received to the date the interest assessment is paid, effective July 1, 2000; P.A. 03-232 amended Subsec. (a)(4) to change the monthly deduction from 7% to 7.25% of “one-tenth of such teacher's annual salary rate”, effective July 1, 2004; P.A. 05-153 amended Subsec. (b) to authorize board to deem amounts received as “not received” by due date unless and until amounts are accompanied by data needed by board to administer system and make a technical change for the purpose of gender neutrality, effective July 1, 2005; pursuant to P.A. 11-48, “Board of Governors of Higher Education” was changed editorially by the Revisors to “Board of Regents for Higher Education” in Subsec. (a), effective July 1, 2011; P.A. 22-118 amended Subsec. (a) to replace “seven and one-fourth per cent” with “eight and one-fourth per cent” in Subdiv. (4), delete provision re exception for certain special teaching assignments, add provisions re employer's failure to deduct monthly amount for member's mandatory contribution, amended Subsec. (b) to designate existing provisions re person having custody of amounts deducted as Subdiv. (1) and amend same to add provisions re employer that deducts amount from member's salary but fails to remit payment and board not to refund credited interest for payments made before due date, to designate provisions re amounts to be property of the system, date of receipt of amounts not accompanied by certain reports and information, and board entitlement to interest as Subdiv. (2), amended Subsec. (d) to replace “an enrollment and such other forms” with “such forms”, and made technical changes, effective July 1, 2022.

Cited. 136 C. 184; 210 C. 531.

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Sec. 10-183o. Payments to retirement board for persons in armed forces. During any period when this country is at war, a board of education may pay to the retirement board the mandatory contributions of members who were in its employ at the time of entering into the armed forces, as defined in section 27-103, on behalf of such members, in accordance with the Uniformed Services Employment and Reemployment Rights Act, 38 USC Chapter 43, as amended from time to time.

(P.A. 78-208, S. 14, 35; P.A. 18-72, S. 8; P.A. 22-118, S. 180.)

History: P.A. 18-72 made a technical change; P.A. 22-118 replaced “cause to be paid” with “pay”, deleted provision re approved contributions to be included in budget estimate and added provision re Uniformed Services Employment and Reemployment Rights Act, effective July 1, 2022.

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Sec. 10-183p. Purchase of service credit by members who are participants in other retirement systems. Any member who is also a participant in an alternate retirement program, as defined in subsection (u) of section 5-154, the state employees retirement system or any other retirement system may purchase service credit in the Connecticut teachers' retirement system in accordance with section 10-183e, provided such member withdraws any and all employee funds and forfeits all employer contributions and earnings thereon in the respective system, other than the Social Security System or the nonregular military retirement system under 10 USC Chapter 1223, as amended from time to time. No person shall be eligible for membership in the teachers' retirement system and any other retirement system or program at the same time for the same service.

(P.A. 78-208, S. 15, 35; P.A. 83-533, S. 44, 54; P.A. 84-544, S. 6, 8; P.A. 85-510, S. 30, 35; P.A. 21-186, S. 5; P.A. 22-131, S. 3.)

History: P.A. 83-533 amended Subsec. (b) by adding provision re death or disability of transferee; P.A. 84-544 amended Subsec. (a) to authorize a transfer from state employees' or teachers' retirement system to an alternate retirement prior to October 1, 1984, and to add provision re refund of contributions in lieu of benefits to member of teachers' retirement system who participates in an alternate retirement program; P.A. 85-510 amended Subsec. (a) to authorize transfers between the state employees and the teachers' retirement systems “in accordance with the provisions of subsection (h) of section 5-160 or section 5-192e”, and to extend deadline for transfers from either system to an alternate retirement program from October 1, 1984, to the first of the month following three months after June 28, 1985; P.A. 21-186 replaced former Subsecs. (a) and (b) with provisions re purchase of service credit by members of other retirement systems and restriction on eligibility for membership in more than 1 such system or program, effective July 1, 2021; P.A. 22-131 replaced “membership in more than one such system or program” with “membership in the teachers' retirement system and any other retirement system or program.”

See Sec. 5-192d re administration of retirement funds for teachers at E.O. Smith School.

Any intention of General Assembly to avoid payment of double pensions has not been implemented by affirmative legislation. 136 C. 177.

Teachers are not entitled to retirement benefits from both state teachers' and state employees' retirement systems. 16 CS 196.

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Sec. 10-183q. Funds not assignable and exempt from attachment. Alternate payee. (a) The portion of each member's compensation deducted or to be deducted under this chapter and all rights of each member and of each survivor to receive benefits or other payments under this chapter: (1) Shall be exempt from the operation of any laws relating to bankruptcy or insolvency; and (2) shall not be subject to garnishment, attachment, execution, levy or any other similar legal process or order of any court, except such compensation shall be subject to a court-approved domestic relations order in favor of an alternate payee. No assignment of any right of a member or any other person to receive benefits or other payments from the system shall be valid. The funds of the system invested in personal property shall be exempt from taxation.

(b) A person selected by the court as an alternate payee under an approved domestic relations order may elect, at the time and in the manner prescribed by the board, to have any portion of an eligible rollover distribution or trustee-to-trustee transfer paid directly to an eligible retirement plan by way of a direct rollover. Taxable funds may be distributed as a rollover if elected by such person. For purposes of this subsection, “eligible rollover distribution” and “eligible retirement plan” have the same meanings as provided in Section 402 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, except (1) a qualified trust shall be deemed an eligible retirement plan only if it accepts such person's eligible rollover distribution; and (2) in the case of an eligible rollover distribution to a surviving spouse, an eligible retirement plan means an individual retirement account or an individual retirement annuity, as defined in said section of the Internal Revenue Code of 1986.

(P.A. 78-208, S. 16, 35; June Sp. Sess. P.A. 91-3, S. 95, 168; P.A. 22-118, S. 181.)

History: June Sp. Sess. P.A. 91-3 removed exemption from taxation, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991; P.A. 22-118 designated existing provisions as Subsec. (a) and amended same to designate provisions re exemption from laws relating to bankruptcy or insolvency as Subdiv. (1), designate provisions re garnishment, attachment, execution, levy and other similar legal process as Subdiv. (2) and to add to Subdiv. (2) “or order” and exception re court-approved domestic relations order, added Subsec. (b) re alternate payee and definition of “eligible rollover distribution”, and made technical changes, effective July 1, 2022.

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Sec. 10-183r. Funding of system. Payment of administration expenses, benefit costs and professional fees for administration of health benefit plans. The system shall be funded as follows:

(1) Except as provided in subdivision (3) of this section, all expenses of the administration of the system, exclusive of payment of benefits, shall be paid for out of amounts appropriated by the General Assembly on certifications and recommendations submitted by the board.

(2) The cost of all benefits payable from the system shall be paid out of the retirement fund which shall consist of contributions paid by members, appropriations by the General Assembly based upon certifications and recommendations submitted by the board, the proceeds of bonds held by the system under section 10-183m, the proceeds of bonds issued pursuant to section 10-183qq and earnings of the system.

(3) Professional fees associated with the administration of the health benefit plans offered pursuant to section 10-183t may be paid for out of the retired teachers' health insurance premium account established pursuant to said section 10-183t.

(P.A. 78-208, S. 17, 35; P.A. 79-436, S. 2, 6; P.A. 07-186, S. 11; P.A. 10-57, S. 1; June Sp. Sess. P.A. 15-5, S. 98.)

History: P.A. 79-436 substituted “certifications” and “recommendations” for “estimates”; P.A. 07-186 amended Subdiv. (2) to include proceeds of bonds issued pursuant to Sec. 10-183qq as a source of revenue for retirement fund from which cost of all benefits of system are paid, effective July 1, 2007; P.A. 10-57 added Subdiv. (3) re payment of professional fees associated with administration of health benefit plans, effective May 18, 2010; June Sp. Sess. P.A. 15-5 made a technical change in Subdiv. (1) and amended Subdiv. (3) by eliminating cap on professional fees for administration of health benefit plans that may be paid out of retired teachers' health insurance premium account, effective July 1, 2015.

Basis for ascertainment of payments into annuity fund is amount teacher is entitled to receive from employer. 116 C. 505.

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Sec. 10-183s. Reimbursement of municipalities. Any municipality exempted from the provisions of this chapter shall be reimbursed in July of each year for retirement benefits paid by the municipality to a teacher retired by the municipality. The employer of the retired teacher shall certify under oath to the board the amount of the retirement benefit. The amount of the reimbursement shall be determined by the board.

(P.A. 78-208, S. 18, 35.)

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Sec. 10-183t. Health insurance. (a) The board shall offer one or more health benefit plans to: Any member receiving retirement benefits or a disability allowance from the system; the spouse or surviving spouse of such member, and a disabled dependent of such member if there is no spouse or surviving spouse, provided such member, spouse, surviving spouse, or disabled dependent is participating in Medicare Part A hospital insurance and Medicare Part B medical insurance. The board may offer one or more basic plans, the cost of which to any such member, spouse, surviving spouse or disabled dependent shall be one-third of the basic plan's premium equivalent, and one or more optional plans, provided such member, spouse, surviving spouse or disabled dependent shall pay one-third of the basic plan's premium equivalent plus the difference in cost between any such basic plans and any such optional plans. The board shall designate those plans which are basic and those plans which are optional for the purpose of determining such cost and the amount to be charged or withheld from benefit payments for such plans. The surviving spouse of a member, or a disabled dependent of a member if there is no surviving spouse, shall not be ineligible for participation in any such plan solely because such surviving spouse or disabled dependent is not receiving benefits from the system. With respect to any person participating in any such plan, the state shall appropriate to the board one-third of the cost of such basic plan or plans, or one-third of the cost of the rate in effect during the fiscal year ending June 30, 1998, whichever is greater.

(b) (1) Any member who (A) is receiving retirement benefits or a disability allowance from the system, the spouse or surviving spouse of such member, or a disabled dependent of such member if there is no spouse or surviving spouse, and who is not participating in Medicare Part A hospital insurance and Medicare Part B medical insurance, and (B) meets the state's eligibility criteria for health insurance or is eligible to participate in the group health insurance plan offered by such member's last employing board of education, may fully participate in any or all group health insurance plans maintained for active teachers by such member's last employing board of education, or by the state in the case of a member who was employed by the state, upon payment to such board of education or to the state, as applicable, by such member, spouse, surviving spouse or disabled dependent, of the premium charged for the member's form of coverage. Such premium shall be no greater than that charged for the same form of coverage for active teachers.

(2) The member's spouse, surviving spouse or disabled dependent shall not be ineligible for participation in any such plan solely because such spouse, surviving spouse or disabled dependent is not receiving benefits from the system. No person shall be ineligible for participation in such plans for failure to enroll in such plans at the time the member's retirement benefit or disability allowance became effective.

(3) Nothing in this subsection shall be construed to impair or alter the provisions of any collective bargaining agreement relating to the payment by a board of education of group health insurance premiums on behalf of any member receiving benefits from the system. Prior to the cancellation of coverage for any member, spouse, surviving spouse or disabled dependent for failure to pay the required premiums or cost due, the board of education or the state, if applicable, shall notify the Teachers' Retirement Board of its intention to cancel such coverage at least thirty days prior to the date of cancellation. Absent any contractual provisions to the contrary, the payments made pursuant to subsection (c) of this section shall be first applied to any cost borne by the member, spouse, surviving spouse or disabled dependent participating in any such plan.

(4) As used in this subsection, “last employing board of education” means the board of education by which such member was employed when such member filed his or her initial application for retirement, and “health insurance plans” means hospital, medical, major medical, dental, prescription drug or auditory benefit plans that are available to active teachers.

(c) (1) On and after July 1, 2022, the board shall pay a subsidy of two hundred twenty dollars, to the board of education or to the state, if applicable, on behalf of any member who is receiving retirement benefits or a disability allowance from the system, the spouse of such member, the surviving spouse of such member, or a disabled dependent of such member if there is no spouse or surviving spouse, who is participating in a health insurance plan maintained by a board of education or by the state, if applicable. Such payment shall not exceed the actual cost of such insurance.

(2) With respect to any person participating in any such plan pursuant to subsection (b) of this section, the state shall appropriate to the board one-third of the cost of the subsidy, except that, for the fiscal year ending June 30, 2013, the state shall appropriate twenty-five per cent of the cost of the subsidy. On and after July 1, 2018, for the fiscal year ending June 30, 2019, and for each fiscal year thereafter, fifty per cent of the total amount appropriated by the state in each such fiscal year for the state's share of the cost of such subsidies shall be paid to the board on or before July first of such fiscal year, and the remaining fifty per cent of such total amount shall be paid to the board on or before December first of such fiscal year.

(3) No payment to a board of education pursuant to this subsection may be used to reduce the amount of any premium payment on behalf of any such member, spouse, surviving spouse, or disabled dependent, made by such board pursuant to any agreement in effect on July 1, 1990. On and after July 1, 2022, the board shall pay a subsidy of four hundred forty dollars per month on behalf of the member, spouse or the surviving spouse of such member who: (A) Has attained the normal retirement age to participate in Medicare, (B) is not eligible for Medicare Part A without cost, and (C) contributes at least four hundred forty dollars per month towards his or her medical and prescription drug plan provided by the board of education.

(d) The Treasurer shall establish a separate retired teachers' health insurance premium account within the Teachers' Retirement Fund. Commencing July 1, 1989, and annually thereafter all health benefit plan contributions withheld under this chapter in excess of five hundred thousand dollars shall, upon deposit in the Teachers' Retirement Fund, be credited to such account. Interest derived from the investment of funds in the account shall be credited to the account. Funds in the account shall be used for (1) payments to boards of education pursuant to subsection (c) of this section and for payment of premiums on behalf of members, spouses of members, surviving spouses of members or disabled dependents of members participating in one or more health insurance plans pursuant to subsection (a) of this section in an amount equal to the difference between the amount paid pursuant to subsection (a) of this section and the amount paid pursuant to subsection (c) of this section, and (2) payments for professional fees associated with the administration of the health benefit plans offered pursuant to this section. If, during any fiscal year, there are insufficient funds in the account for the purposes of all such payments, the General Assembly shall appropriate sufficient funds to the account for such purpose.

(e) (1) Not later than the first business day of February, May, August and November of each year, each employer shall submit to the board, in a format required by the board, any information the board determines to be necessary concerning additions, deletions and premium changes for the health insurance subsidy program described in subsection (c) of this section. Any report received by the board after the due date shall be processed in the following quarterly cycle. An employer's failure to timely submit a quarterly report shall result in a delay of the subsidy for that quarter and the board shall pay the subsidy as a retroactive subsidy, as provided in subdivision (2) of this subsection.

(2) Retroactive subsidy payments shall be limited to six months prior to the first day of the month in which the board receives an untimely report that includes newly eligible retired members or dependents. The board shall pay the subsidy retroactively to the effective date of the disability, provided any eligible members or dependents are added to the report not later than the first quarter following the board's approval of the disability and the member's disability allowance is initiated within four months of board approval. The employer shall hold any member or dependent harmless for any costs associated with, arising from or out of the loss of the benefit of the subsidy as a result of the employer's untimely or inaccurate filing of the quarterly report.

(P.A. 78-208, S. 19, 35; 78-228, S. 5, 8; P.A. 79-625, S. 5, 6; P.A. 84-451, S. 2; May Sp. Sess. P.A. 86-1, S. 47, 58; P.A. 87-10, S. 1, 2; 87-410, S. 2, 3; P.A. 89-342, S. 4, 5; P.A. 90-308, S. 4, 15; June Sp. Sess. P.A. 91-10, S. 5, 20; P.A. 98-155, S. 1, 2; P.A. 00-187, S. 59, 75; P.A. 03-232, S. 11, 12; P.A. 05-98, S. 1; P.A. 06-190, S. 5; P.A. 08-112, S. 1; P.A. 10-57, S. 2; June 12 Sp. Sess. P.A. 12-1, S. 102; June Sp. Sess. P.A. 15-5, S. 97; P.A. 18-81, S. 11; P.A. 22-118, S. 182.)

History: P.A. 78-228 required board to pay 10% of individual and additional coverage on and after July 1, 1978; P.A. 79-625 specified applicability of section to group health insurance plans; P.A. 84-451 added provision requiring board to pay, on and after July 1, 1984, for each member receiving a disability allowance, 30% of portion of premium charged for his individual coverage and 30% of any additional cost for his form of coverage; May Sp. Sess. P.A. 86-1 added the requirement that a member be eligible for Medicare Part A to have the board withhold from benefit payments and pay premiums on health insurance plans and that the board shall not allow participation in such a plan by anyone who is not eligible for Medicare Part A, increased the amounts which the board shall pay from 10% to 25% and for members receiving disability from 30% to 45% of the portion of the premium charged for individual coverage, added Subsec. (b) providing for participation in group health insurance plans maintained by boards of education, and made other technical changes; P.A. 87-10 clarified provision in Subsec. (b) re participation by member or member's spouse in group health insurance plans maintained for active teachers and added provision that premiums for coverage shall be no greater than that charged for same form of coverage for active teachers; P.A. 87-410 amended Subsec. (a) to allow surviving spouse of a member receiving benefits at the time of death to participate in insurance plans and to provide that surviving spouse is not ineligible for participation solely because such spouse is not receiving benefits from the system; P.A. 89-342 added Subsecs. (c) and (d) re payment of health insurance premiums on and after July 1, 1990; P.A. 90-308 amended Subsec. (c) to change date on which board begins making payments from July 1, 1990, to June 1, 1990; June Sp. Sess. P.A. 91-10 clarified that provisions of Subsecs. (b) and (c) re participation in health insurance plans and payment of premiums by board apply to a “spouse or surviving spouse” rather than a “spouse” and defined “last employing board of education” for purposes of Subsec. (b), effective October 2, 1991, and applicable to membership or participation in teachers' health insurance plans on and after July 1, 1991; P.A. 98-155 amended Subsec. (a) to delete provision authorizing board to withhold funds from a member or surviving spouse's benefit payment and pay on such person's behalf, premiums on one or more group health insurance plans and to delete provision requiring board to pay 25% of the premium charged for individual coverage and 25% of any additional cost for such person's form of coverage, to delete provision requiring board to pay 45% of the premium charged for any member receiving a disability retirement allowance and 45% of any additional cost for such person's form of coverage, to substitute provision requiring board to offer one or more basic plans, at no cost, to any such member, spouse or surviving spouse of such member and one or more optional plans, provided such person pays the difference in cost between any such basic plans and any such optional plans, and to add provision concerning amount of state's appropriation to the board for the cost of such basic plan or plans, amended Subsec. (b) to include any member receiving a disability allowance, to provide that a surviving spouse shall not be ineligible for participation solely because such spouse is not receiving benefits, to specify application of payments made pursuant to Subsec. (c) and to define “health insurance plans”, and amended Subsec. (c) to delete requirement that board pay 100% of premium costs for participants in plans offered by the board and an equal dollar amount for participants in plans offered by boards of education and to specify amount of board's payment and amount of state's appropriation to the board for the cost of such basic plan or plans, effective July 1, 1998; P.A. 00-187 added provisions re a disabled dependent if there is no spouse or surviving spouse, in Subsec. (a) changed the provision for the offering of basic plans to members from no cost to a cost of 25% of the basic plan's premium equivalent, in Subsec. (c) changed the requirement for the board to pay, on and after July 1, 1998, an amount equal to the cost of a basic health insurance plan to a requirement to pay, on and after July 1, 2000, a subsidy equal to the subsidy paid in the fiscal year ending June 30, 2000, and made technical changes, effective July 1, 2000; P.A. 03-232 amended Subsec. (a) to substitute “one-third” for “twenty-five per cent” re cost of plans, and amended Subsec. (c) to make a technical change, and to substitute “one-third” for “twenty-five per cent” re cost of subsidy, effective July 1, 2005, and amended Subsec. (d) to substitute “health contributions” for 1% contributions, effective July 1, 2003; P.A. 05-98 amended Subsec. (a) to replace requirement that persons be eligible for Medicare Part A with requirement that persons be participating in Medicare Part A as condition for membership in health insurance plans maintained by retirement board and made technical changes, effective July 1, 2005; P.A. 06-190 amended Subsecs. (a) and (b) to require participants in health benefit plans to be covered by Medicare Part B medical insurance, effective July 1, 2006; P.A. 08-112 amended Subsec. (c) to require board to pay a subsidy, on and after July 1, 2008, of $220 per month for each recipient who meets specified criteria, effective July 1, 2008; P.A. 10-57 amended Subsec. (b) by inserting references to spouse and disabled dependent and by redefining “last employing board of education”, amended Subsec. (d) by designating existing provision re use of account funds as Subdiv. (1) and amending same by inserting references to spouses and disabled dependents of members and by adding Subdiv. (2) re payments for professional fees associated with health benefit plan administration, and made technical changes, effective May 18, 2010; June 12 Sp. Sess. P.A. 12-1 amended Subsec. (a) by adding provision re offset of state appropriations by federal reimbursements under retiree drug subsidy provisions of Medicare Part D and amended Subsec. (c) by changing amount of state appropriation to board from one-third to 25% for fiscal year ending June 30, 2013, and changing “July 1, 2008” to “July 1, 2012” re subsidy payment, effective June 15, 2012; June Sp. Sess. P.A. 15-5 amended Subsec. (d)(2) by eliminating cap on professional fees for administration of health benefit plans that may be paid out of retired teachers' health insurance premium account, effective July 1, 2015; P.A. 18-81 amended Subsec. (c) by designating existing provisions as new Subdivs. (1) to (3), adding provision re payments for state's share of cost of health insurance premium subsidy in new Subdiv. (2), and redesignating existing Subdivs. (1) to (3) as Subparas. (A) to (C) in new Subdiv. (3), effective July 1, 2018; P.A. 22-118 amended Subsec. (a) to delete provision re receipt of federal reimbursements on and after July 1, 2012, amended Subsec. (b) to designate existing provisions re member participation in group health insurance plans and premium charged as Subdiv. (1), and to amend same to add Subpara. (A) designator and add Subpara. (B) re member who meets certain eligibility criteria, to designate provisions re spouse or disabled dependent ineligibility as Subdiv. (2), to designate provisions re impairment or alteration of collective bargaining agreement and notification of coverage cancellation as Subdiv. (3), and to designate provision defining “last employing board of education” as Subdiv. (4), amended Subsec. (c) to replace “July 1, 2000” with “July 1, 2022”, to replace “equal to the subsidy paid in the fiscal year ending June 30, 2000” with “of two hundred twenty dollars” in Subdiv. (1), to replace “July 1, 2012” with “July 1, 2022” and to replace “two hundred twenty dollars” with “four hundred forty dollars” in Subdiv. (3), added Subsec. (e) re employer submission of information and re subsidy payments, and made technical changes, effective July 1, 2022.

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Sec. 10-183u. Participation in hospital insurance benefits under Social Security Act. Section 10-183u is repealed.

(P.A. 78-208, S. 20, 35; May Sp. Sess. P.A. 86-1, S. 54, 58.)

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Sec. 10-183v. Reemployment of teachers. (a)(1) Except as provided in subdivisions (2) and (3) of this subsection and subsection (b) of this section, a teacher receiving retirement benefits from the system may not be employed by an employer in a teaching position receiving compensation paid out of public money appropriated for school purposes except that such teacher may be employed in such a position and receive no more than forty-five per cent of the maximum salary level for the assigned position for each school year. Any teacher who receives in excess of such amount shall reimburse the board for the amount of such excess.

(2) Commencing July 1, 2016, to June 30, 2024, inclusive, the provisions of subdivision (1) of this subsection establishing a limitation on the compensation of a reemployed teacher and requiring the reimbursement of any amount received in excess of that limitation shall not apply to a teacher who (A) is receiving retirement benefits from the system based on thirty-four or more years of credited service, (B) is reemployed as a teacher in a district designated as an alliance district pursuant to section 10-262u, and (C) was serving as a teacher in that district on July 1, 2015.

(3) On and after July 1, 2016, a teacher receiving retirement benefits from the system may be employed in a teaching position and receive (A) compensation paid out of public money appropriated for school purposes, (B) health insurance benefits, and (C) other employment benefits provided to active teachers employed by such school system, provided such teacher does not receive a retirement income during such employment. Payment of such teacher's retirement income shall resume on the first day of the month following the termination of such employment. The compensation under subparagraph (A) of this subdivision shall be provided in accordance with subsection (c) of this section.

(4) Notice of employment under this subsection shall be sent to the board by the employer at the beginning and end of the school year, or assignment within the school year when reemployed for less than the full school year.

(b) A teacher receiving retirement benefits from the system may be reemployed for up to one full school year by a local board of education, the State Board of Education, the Technical Education and Career System or by any constituent unit of the state system of higher education (1) in a position designated by the Commissioner of Education as a subject shortage area for the school year in which the teacher is being employed, (2) at a school located in a school district identified as a priority school district, pursuant to section 10-266p, for the school year in which the teacher is being employed, (3) if the teacher graduated from a public high school in an educational reform district, as defined in section 10-262u, or (4) if the teacher graduated from an historically black college or university or a Hispanic-serving institution, as those terms are defined in the Higher Education Act of 1965, P.L. 89-329, as amended from time to time, and reauthorized by the Higher Education Opportunity Act of 2008, P.L. 110-315, as amended from time to time. Notice of such reemployment shall be sent to the board by the employer and by the retired teacher at the time of hire and at the end of the assignment. Such reemployment may be extended for one additional school year, not to exceed two school years over the lifetime of the retiree, provided the local board of education (A) submits a written request for approval to the Teachers' Retirement Board, (B) certifies that no qualified candidates are available prior to the reemployment of such teacher, and (C) indicates the type of assignment to be performed, the anticipated date of rehire and the expected duration of the assignment.

(c) The employment of a teacher under subsections (a) and (b) of this section shall not be considered as service qualifying for continuing contract status under section 10-151 and the salary of such teacher shall be fixed at an amount at least equal to that paid other teachers in the same school system with similar training and experience for the same type of service.

(d) No person shall be entitled to survivor's benefits under subsection (f) of section 10-183f as a result of reemployment under this section.

(e) The same option plan of retirement benefits in effect prior to reemployment shall continue for a reemployed teacher during reemployment.

(f) Any member in violation of any provision of this section, as determined by the board, shall be required to reimburse the board for all amounts such member received in excess of the amount permitted under this section. Such reimbursement shall be accomplished through an offset of all or a portion of the excess amount which can be recaptured commencing with the next immediate retirement benefit payment issued to such member. Such member may request an alternative payment method to reimburse the board for the excess amount through an acceptable alternative method agreed to by the board.

(g) In no event shall a retired member be permitted to revert to active status after the effective date of retirement, except a member may suspend their retirement benefit for reemployment purposes.

(h) The provisions of this section in effect on June 30, 2003, revision of 1958, revised to January 1, 2003, shall be applicable to any person making contributions to the Teachers' Retirement System on June 30, 2003, in accordance with said provisions.

(i) For purposes of this section, “employed” and “reemployed” mean to hire, retain or otherwise procure the services of a retired teacher or member by an employer.

(P.A. 78-208, S. 21, 35; P.A. 79-403; P.A. 82-218, S. 37, 46; 82-401, S. 3–5; P.A. 84-241, S. 2, 5; P.A. 97-301, S. 4, 10; P.A. 03-232, S. 1, 13; P.A. 06-192, S. 13; P.A. 10-111, S. 8; P.A. 13-247, S. 59; P.A. 16-91, S. 3; P.A. 17-173, S. 14; P.A. 18-42, S. 9; P.A. 19-74, S. 5; P.A. 21-186, S. 6; June Sp. Sess. P.A. 21-2, S. 476; P.A. 22-118, S. 183.)

History: P.A. 79-403 changed maximum earnings allowed in Subsec. (a) for continued benefits from $3,600 to $4,000; P.A. 82-218 replaced board of higher education with board of governors pursuant to reorganization of higher education system, effective March 1, 1983; P.A. 82-401 amended Subsec. (a) to change salary limit from $4,000 to 45% of entry level salary for assigned subject area and amended Subsec. (b) to allow reemployment based on certification that reemployment is in best interest of school system and not only for emergency, such certification to be made by local or regional board of education instead of state board of education; P.A. 84-241 added “of higher education” to board of governors' title; P.A. 97-301 amended Subsec. (g) to change deduction amount from five-sixths to six-sevenths and amended Subsec. (h) to change amount of contribution from 5% to 6%, effective September 1, 1997; P.A. 03-232 amended Subsec. (a) to change rate of compensation for former teacher employed temporarily from no more than 45% of the entry-level salary for the assigned subject area to 45% of the maximum salary level for the assigned position, to provide that any payment in excess of this amount be reimbursed to the board, and to change requirement that notice of such employment be sent to the board semi-annually on January thirty-first and June thirtieth rather than monthly, amended Subsec. (b) by deleting provisions concerning employment being authorized by Teachers' Retirement Board upon certification that reemployment is in best interests of local or regional school system, and inserting reference to reemployment in position designated by Commissioner of Education as “a subject shortage area for the school year”, and providing employment may be for up to one full school year which, with prior approval from the board, may be extended for an additional school year, and providing that prior to the reemployment a request for approval be made in writing to Teachers' Retirement Board specifying the type of assignment, the anticipated rehire date and the expected duration of the assignment, amended Subsec. (c) by adding that upon approval of such employment by the board, the former teacher shall be eligible for the same health insurance benefits as active teachers employed by the school system, but not eligible for benefits paid under Sec. 10-183t while so employed, deleted former Subsec. (e) concerning termination of payment of retirement benefits to reemployed teachers and the resumption of same after reemployment ceases, relettered former Subsec. (f) as Subsec. (e) and deleted “and upon subsequent retirement”, deleted former Subsecs. (g), (h) and (i) concerning reemployed teacher's right to elect to make contributions to the system, the treatment of such contributions, such teacher's election to obtain retirement credit for the period of reemployment, and the resulting increase in retirement benefits for such teachers, added new Subsec. (f) providing that “the provisions of this section in effect on June 30, 2003, revision of 1958, revised to January 1, 2003, shall be applicable to” persons making contributions to the Teachers' Retirement System on June 30, 2003, in accordance with said provisions, effective July 1, 2003, and amended former Subsec. (g) by changing deduction from “six-sevenths” to “twenty-four twenty-ninths of the amount that would be deducted from the salaries of other members”, effective July 1, 2004 (Revisor's note: This amendment is of no effect since Subsec. (g) was deleted by the earlier amendment to this section); P.A. 06-192 amended Subsec. (b) by requiring that no former teacher receiving retirement benefits may be reemployed without certification by the local board of education that no qualified candidates are available, effective July 1, 2006; P.A. 10-111 deleted “former” in Subsecs. (a) to (c), amended Subsec. (a) by deleting definition of “temporary employment” and making a conforming change, deleting “semi-annually on January thirty-first and June thirtieth”, replacing “employing officials” with “employer” and adding “at the time of hire and”, and amended Subsec. (b) by adding “for up to one full school year”, adding “the State Board of Education”, designating provision re subject shortage area as Subdiv. (1) and adding Subdiv. (2) re school in priority school district, adding provision re notice of reemployment, replacing “employment may be for up to one full school year but” with “reemployment”, deleting “with prior approval by the board”, inserting proviso re local board of education and Subpara. designators (A) to (C), revising language re written request for approval and deleting “and certified by the local board of education” in Subpara. (A), adding “certifies” and deleting “shall include a statement indicating” in Subpara. (B) and adding “indicates” in Subpara. (C), effective May 26, 2010; P.A. 13-247 amended Subsec. (c) by applying provisions to Subsec. (a) re exemption from qualifying for continuing contract status and by adding reference to Subsec. (b) re approval by board, effective July 1, 2013; P.A. 16-91 amended Subsec. (a) by designating existing provisions re teacher receiving retirement benefits employed in teaching position as Subdiv. (1), designating existing provisions re notice of employment sent to board as Subdiv. (4) and amending same to delete provision re notice sent by retired teacher and add provision re time for notice to be sent by employer, adding Subdiv. (2) re limitation on compensation of reemployed teacher from July 1, 2016, to June 30, 2018, and adding Subdiv. (3) re employment of teacher receiving retirement benefits in teaching position on and after July 1, 2016, amended Subsec. (c) by adding reference to employment under Subsec. (a), and made technical and conforming changes, effective July 1, 2016; P.A. 17-173 amended Subsec. (a)(3) by replacing “and health insurance benefits under subparagraphs (A) and (B)” with “under Subparagraph (A)”, and amended Subsec. (c) by deleting provision re teacher receiving retirement benefits eligible for same health insurance benefits provided to active teachers and provision re no benefits to be paid under Sec. 10-183t while retired teacher is employed by system, effective July 6, 2017; P.A. 18-42 amended Subsec. (a)(2) by replacing “2018” with “2020”, effective May 31, 2018; P.A. 19-74 amended Subsec. (b) by adding “for the school year in which the teacher is being employed” in Subdiv. (1), adding Subdiv. (3) re teacher who graduated from public high school in educational reform district, adding Subdiv. (4) re teacher who graduated from historically black college or university or Hispanic-serving institution, and making technical and conforming changes, effective July 1, 2019; P.A. 21-186 amended Subsec. (a)(1) by adding “by an employer” and “for each school year”, amended Subsec. (b) by providing that reemployment may be extended for 1 additional school year, not to exceed 2 school years over lifetime of retiree, added new Subsec. (f) re reimbursement to board by member in violation of section, added Subsec. (g) prohibiting retired member from reverting to active status, redesignated existing Subsec. (f) as Subsec. (h) and added Subsec. (i) defining “employed” and “reemployed”, effective July 1, 2021; June Sp. Sess. P.A. 21-2 amended Subsec. (a)(2) by replacing “June 30, 2020” with “June 30, 2024”, effective June 23, 2021; P.A. 22-118 amended Subsec. (b) to add “, the Technical Education and Career System”, effective July 1, 2022.

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Sec. 10-183w. Retirement at age seventy. Exception. Section 10-183w is repealed.

(P.A. 78-208, S. 22, 35; P.A. 79-427; P.A. 87-381, S. 4.)

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Sec. 10-183x. Benefits under prior law preserved. (a) All persons receiving benefits from the system on June 30, 1978, and all persons who subsequently become entitled to receive benefits as beneficiaries of persons receiving such benefits on said date shall receive those benefits to which they are entitled under the provisions of chapter 167, in effect on June 30, 1978.

(b) Notwithstanding the provisions of subsection (a) of this section, all persons receiving retirement benefits from said system on June 30, 1978, shall be eligible for an annual cost-of-living allowance in accordance with the provisions of subsection (j) of section 10-183g.

(c) Any additional credited service purchased by June 30, 1978 or being purchased on that date, provided the purchase is completed in accordance with the terms of the purchase, shall be deemed to be additional credited service purchased in accordance with the provisions of this chapter.

(P.A. 78-208, S. 33, 35; 78-228, S. 7, 8.)

History: P.A. 78-228 made no substantive change.

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Sec. 10-183y. Appeal to board for reconsideration. Any member may appeal to the Teachers' Retirement Board for reconsideration of a decision of the board affecting such member. Such member shall submit with such appeal a written statement identifying the section of the general statutes that provides for the benefit to which such member claims he or she was entitled and denied and received a written denial for such request. Such appeal shall be made within ninety days of the date of issuance of written notice of such decision. The board shall meet to review such member's records and, if requested in writing, allow such member to appear at such meeting. The board shall render a written decision within sixty days of receipt of such request for reconsideration.

(P.A. 79-401; P.A. 80-298; P.A. 21-186, S. 7.)

History: P.A. 80-298 required that appeal be made within 90 days of written notice of decision; P.A. 21-186 added provision requiring statement identifying section of the general statutes providing benefit for which member claims entitlement, effective July 1, 2021.

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Sec. 10-183z. Funding of system on actuarial reserve basis. Use of funds. (a) The retirement system for teachers shall be funded on an actuarial reserve basis. The retirement board shall, on or before December first, annually, certify to the General Assembly the amount necessary, on the basis of an actuarial determination, to establish and maintain the retirement fund on such determined actuarial reserve basis and make such other recommendations with regard to the fund and its administration as the board deems necessary. On the basis of each evaluation, the retirement board shall redetermine the normal rate of contribution and, until it is amortized, the unfunded past service liability. The General Assembly shall review the board's recommendations and certification and shall appropriate to the retirement fund the amount certified by the retirement board as necessary, provided said certification is in compliance with this section. On and after the effective date of this section, no public or special act of the General Assembly shall reduce such appropriation to an amount below such amount certified unless the Governor declares an emergency or the existence of extraordinary circumstances, in which the provisions of section 4-85 are invoked, and at least three-fifths of the members of each chamber of the General Assembly vote to reduce such appropriation during the biennium for which the emergency or existence of extraordinary circumstances is declared. The amount appropriated by the General Assembly shall be deposited by the Treasurer into the retirement fund in quarterly allotments on July fifteenth, October first, January first and April first.

(b) The board shall determine on an actuarial basis (1) a normal rate of contribution which the state shall be required to make into the retirement fund in order to meet the actuarial cost of current service and (2) the unfunded past service liability. In making such determination the board shall assume that the annual rate of interest earned by the funds of the system invested by the State Treasurer pursuant to section 10-183m equals the total assumed rate of return adopted by the board under the provisions of section 10-183nn. For the first eight years, the funding program for the actuarial reserve basis shall consist of the following percentages of the sum of normal cost and the amount required for a forty-year amortization of unfunded liabilities, provided, if in any such year the amount required to be paid by this section is less than the amount which would be required to fund the system on a terminal basis and to pay the annual cost of benefits payable under subsection (j) of section 10-183g or under other prior legislative adjustments to retirement benefits, the state shall pay the greater amount:

FISCAL YEAR BEGINNING	PERCENTAGE TO BE PAID OF NORMAL COST PLUS FULL FORTY-YEAR AMORTIZATION FROM THE BEGINNING OF SUCH FISCAL YEAR
7-1-85	65
7-1-86	70
7-1-87	75
7-1-88	80
7-1-89	85
7-1-90	90
7-1-91	95
7-1-92	100

Commencing with the fiscal year ending June 30, 1993, and through the fiscal year ending June 30, 2019, the unfunded liability shall be amortized over a period of forty years. Commencing with the fiscal year ending June 30, 2020, the unfunded liability as of June 30, 2018, shall be separately amortized over a closed period of thirty years and future actuarial gains and losses shall be amortized over separate closed periods of twenty-five years, beginning the year each separate base is established. The phrase “fund the system on a terminal basis” means contribution by the state of such moneys as are certified by the Teachers' Retirement Board as necessary, according to the mortality table adopted yearly, for the full reserve for pensions for retiring teachers provided under sections 10-183f, 10-183j and 10-183aa, but not such moneys as are necessary to make payments under subsection (j) of section 10-183g or under other prior legislative amendments to retirement benefits.

(c) No act liberalizing the benefits of the retirement system shall be enacted by the General Assembly until the assembly has requested and received from the retirement board a certification of the unfunded liability created by such change and the cost of such change under the actuarial funding basis adopted by section 10-183b. Any unfunded liability created by such change shall be amortized over a period consistent with actuarial recommendations approved by the retirement board.

(d) The funds of the teachers' retirement system, except the expense fund, shall not be reduced or used for other than the purposes of said system.

(P.A. 79-436, S. 3, 5, 6; P.A. 80-273, S. 1, 2; P.A. 85-594, S. 2, 4; 85-613, S. 22, 154; P.A. 89-333, S. 1, 2; P.A. 92-205, S. 9, 12; May Sp. Sess. P.A. 92-14, S. 1, 11; June Sp. Sess. P.A. 17-2, S. 559; P.A. 19-117, S. 88.)

History: P.A. 80-273 amended Subsec. (b) to include with amount required to fund system on terminal basis, the annual cost of benefits payable under Sec. 10-183g(j) or other legislative adjustments in comparison with yearly required payments and to define “fund the system on a terminal basis”; P.A. 85-594 amended Subsec. (a) to change date for certification to the general assembly from February first to December first; amended schedule of state payments in Subsec. (b) by replacing 14-year schedule with 8-year schedule and amended Subsec. (b) to change the fiscal year for commencement of 40-year amortization of unfunded liabilities from July 1, 1994, to July 1, 1992; P.A. 85-613 made technical changes; P.A. 89-333 amended Subsec. (b) to require board to assume and 8.5% annual interest rate earned by invested funds of the system in determining funding requirements of the system and made technical change; P.A. 92-205 amended Subsec. (b) to replace requirement that board assume annual rate of interest earned by invested system funds equals 8.5% with requirement that rate earned equals total assumed rate of return adopted by board under Sec. 10-183nn, effective February 1, 1996; May Sp. Sess. P.A. 92-14 changed effective date of P.A. 92-205 but did not affect the date applicable to this section; June Sp. Sess. P.A. 17-2 amended Subsec. (a) by adding provision re fiscal year ending June 30, 2020, and each fiscal year thereafter, board to assume 6 per cent regular contributions in making actuarial determination, effective October 31, 2017; P.A. 19-117 amended Subsec. (a) to delete provision re contribution assumptions for fiscal year ending June 30, 2020, and each fiscal year thereafter, and to add provisions re restrictions on reduction of appropriations to retirement fund, timing of deposits into fund, amended Subsec. (b) to replace “beginning July 1, 1992” with “ending June 30, 1993, and through the fiscal year ending June 30, 2019” and amortization of unfunded liability and future actuarial gains and losses, amended Subsec. (c) to delete “and this section using full normal cost plus thirty-year amortization” and replace provision re thirty-year amortization period with provision re period consistent with actuarial recommendations approved by the retirement board, and made technical changes, effective on the date the Treasurer certifies, pursuant to section 10-183vv, that the amount on deposit in the Connecticut Teachers' Retirement Fund Bonds Special Capital Reserve Fund equals or exceeds the required minimum capital reserve, as defined in said section.

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Sec. 10-183aa. Disability allowance. (a)(1) An active member is eligible for a disability allowance if he or she has (A) become disabled as a result of any sickness or injury incurred in the performance of his or her duty as a teacher, without regard to the member's accumulated years of service at the time the disability is incurred; or (B) accumulated at least five years of service in the public schools and becomes disabled, without regard to whether the disability was incurred in the performance of his or her duty as a teacher.

(2) Any active member seeking a disability allowance shall submit to the board a formal application for disability allowance, which shall include the following: (A) The member's application; (B) the member's birth certificate or, in lieu thereof, a notarized statement supported by other evidence satisfactory to the board; (C) records of service, if such records are required by the board to determine a salary rate or years of creditable service; (D) a physician's statement of health for the member, including, but not limited to, medical reports and office notes from such physician; (E) in the case of a member who is married, a marriage certificate; (F) an employer's statement regarding work performance, attendance records and any other information regarding the member's disability; (G) the member's statement outlining the effect his or her impairment has on the ability to perform the duties of his or her occupation; and (H) any other documentation required by the board. For any formal application for disability allowance filed on or after July 1, 1986, upon a finding by the board that extenuating circumstances relating to the health of an active member caused a delay in the filing of such member's complete formal application for disability allowance, the board may deem such application to have been filed up to three months earlier than the actual date of such filing.

(b) The disability allowance is computed as follows: Two per cent times credited service to the date of disability multiplied by average annual salary, provided such allowance shall not be less than fifteen per cent or more than fifty per cent of the member's average annual salary. In no case shall such disability allowance, less cost of living adjustments, plus any initial award of Social Security benefits and workers' compensation, exceed seventy-five per cent of the member's average annual salary.

(c) The board shall designate a medical committee to be composed of no more than five physicians. If required, other physicians may be employed to report on special cases. Such medical committee shall review each application for a disability allowance and shall make findings and recommendations in writing to the board. The medical committee shall perform additional examinations or case reviews as deemed necessary by the board. Members of such committee shall receive compensation for their services at a rate to be determined by the board.

(d) The disability allowance being paid to a member shall cease when and if the disability ends. The board may determine that a member's disability has ended if it finds, upon the recommendation of its medical committee, that the member has failed to pursue an appropriate program of treatment. In either event, such member shall receive credited service for the years he received such disability allowance subject to a maximum total credit of thirty years, or actual years of credited service to the date the disability commenced, whichever is greater. Such member, if eligible, may then (1) retire on a normal, early or proratable retirement benefit, or (2) retain a vested right to a deferred normal, early or proratable retirement benefit. Upon attainment of the member's normal retirement date, as determined by his age and credited service, including the credited service granted by this subsection, the member's disability allowance shall convert to a normal or other service retirement, which shall be payable either in the normal form or under an optional payment form under section 10-183j. The board may require periodic medical examinations.

(e) No credit for a period of service of any kind prior to the months in which contribution therefor is made shall be given under this chapter or any special act in determining service in connection with an application for disability allowance other than for injury received in performance of duty as a teacher if such disability occurred within five years after contributions and required interest on account of such period were paid in full. The foregoing limitation shall not apply to (1) any reinstatement of prior Connecticut teaching service, or (2) credit obtained immediately after transfer from the state employees retirement system under this chapter for service previously credited in said system; but in the case of such transfer, no allowance on account of disability occurring within such five-year period, other than for injury received in performance of duty as a teacher, shall exceed the benefit which would have been payable by said system if transfer had not been made.

(f) During the first twenty-four months of payment of the disability allowance to a member, twenty per cent of all of such member's outside earned income or wages shall be offset against the disability allowance payable, unless the board determines that such earned income or wages are being paid as part of the rehabilitation of the member. At the expiration of such twenty-four-month period, if the total of the disability allowance and outside earned income exceeds one hundred per cent of average annual salary, the disability allowance will be reduced by the amount of such excess over one hundred per cent. The board shall adopt regulations, in accordance with the provisions of chapter 54, concerning procedures for verification of the income of members in receipt of a disability allowance.

(g) All members of the teachers' retirement system who are receiving disability payments under subsection (e) of section 10-183g of the general statutes, revision of 1958, revised to 1979, may, using a form provided by the board, elect to have their disability payments recomputed with regard to the percentage basis and pursuant to the provisions of this section and section 10-183bb. Such election shall not be revocable.

(h) For purposes of this section, “active member” means a member who (1) is actively employed as a teacher at the time the member submits an application for disability benefits, or (2) was actively employed as a teacher not more than ninety days before the date the member submitted his or her application for disability benefits.

(P.A. 79-541, S. 2, 4, 6; P.A. 83-449, S. 4, 5; P.A. 89-276, S. 2, 3; P.A. 93-353, S. 46, 52; P.A. 21-186, S. 8; P.A. 22-118, S. 184.)

History: P.A. 83-449 changed “disability retirement allowance” to “disability allowance”, amended Subsec. (b) to repeal provision that in no case shall allowance exceed 75% of average annual salary plus social security benefits and workers' compensation and substituted provision that in no case shall allowance “less cost of living adjustments, plus any initial award of social security benefits and workers' compensation” exceed 75% of average annual salary, amended Subsec. (c) to add provision that medical committee shall perform additional examinations or case reviews as deemed necessary by the board, amended Subsec. (d) to specify that the board may determine that a member's disability has ended if it finds, upon recommendation of its medical committee, that the member has failed to pursue appropriate program or treatment, and that upon attainment of normal retirement date, as determined by age and credited service, the member's disability allowance shall convert to a normal or other service retirement, payable in normal or optional payment form, amended Subsec. (f) to add provision that during first 24 months of payment of allowance, 20% of all outside earned income shall be offset against the allowance “unless the board determines that such earned income or wages are being paid as part of the rehabilitation of the member”, repealed Subsec. (g) which provided that disability retirement payments being made to a member receiving payments under the federal Social Security Act shall be reduced by the amount of any such social security payment and relettered Subsec. (h) as Subsec. (g); P.A. 89-276 amended Subsec. (e) to exempt any reinstatement of prior Connecticut teaching service from the limitation re service credit; P.A. 93-353 amended Subsec. (a) to delete requirement that the active member not have attained age 60 and amended Subsec. (b) to change 3% to 2% and to change the cap, effective July 1, 1993; P.A. 21-186 amended Subsec. (a) by redesignating existing provisions as Subdiv. (1), redesignating existing Subdivs. (1) and (2) as Subparas. (A) and (B) and adding new Subdiv. (2) re formal application for disability allowance, and made a technical change in Subsec. (d), effective July 1, 2021; P.A. 22-118 added Subsec. (h) defining “active member”, effective July 1, 2022.

Cited. 197 C. 91.

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Sec. 10-183bb. Suspension or reduction of retirement income payments during disability. (a) Retirement income payments being made to a member shall be suspended during any period when the member is receiving disability payments and necessary medical and hospital expenses because of injury incurred in the performance of certain duties, as provided in subsection (a) of section 10-183aa.

(b) Retirement income payments being made to a member receiving disability payments and necessary medical and hospital expenses under the provisions of the Workers' Compensation Act, as set forth in chapter 568, shall be reduced while such disability payments are being made, except as provided in subsection (c) of this section. The amount of each reduced retirement income payment shall equal the excess, if any, of the full retirement income payment over the disability payments.

(c) Retirement income payments shall not be reduced: (1) For a member receiving a specific indemnity award under section 31-307 or 31-308; (2) for a member who received a judgment for personal injuries and pain and suffering under the provisions of section 31-293, provided he has reimbursed the state in full for all sums expended by it under chapter 568.

(d) This section applies to claims for workers' compensation and disability retirement from injuries sustained on and after January 1, 1980.

(P.A. 79-541, S. 3, 6.)

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Sec. 10-183cc. Payments on behalf of minor or legally incapable payees. If the payee for any payment of benefits under the provisions of this chapter is a minor, or if the Teachers' Retirement Board finds that any payee is legally incapable of giving a valid receipt and discharge for any payment due him, the board may make the payment, or any part thereof, to the person or persons whom it finds to be caring for and supporting the payee, unless it has received due notice of claim from a duly appointed guardian or committee of the payee. A payment so made shall be a complete discharge of the obligations of the state to the extent of and as to such payment, and the state shall have no obligations regarding the application of the payment.

(P.A. 82-401, S. 1, 5.)

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Sec. 10-183dd. Retirement contributions; quarterly allocations. Notwithstanding any of the provisions of the general statutes to the contrary, the amounts appropriated to the Teachers' Retirement Board for retirement contributions under section 1 of special act 82-10 for the fiscal year ending June 30, 1983, and in each succeeding annual act of the General Assembly making appropriations for funding the expenses of operations of the state government for the ensuing fiscal year, shall be allocated to the Teachers' Retirement Board in four equal installments, such allocations to be made on the fifteenth day of the month of July and on the first day of the months of October, January and April of each fiscal year.

(P.A. 82-471, S. 4, 6; P.A. 93-146, S. 1, 3.)

History: P.A. 93-146 amended section to change date of the first allocation to the teachers' retirement board from July first to July fifteenth, effective June 14, 1993.

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Sec. 10-183ee. Unclaimed contributions. Procedure for claiming. (a) After at least twenty-five years have elapsed since a vested member, or ten years have elapsed since a nonvested member, of the teachers' retirement system ceased to be a teacher for any cause other than death or retirement or two years have elapsed from the date any other person became entitled to a benefit pursuant to this chapter, the Teachers' Retirement Board shall send a statement to such member or such person at the last-known address of the person setting forth the amount of the accumulated contributions or other benefits standing to the credit of such person. The statement shall give notice to such person that unless payment is demanded of said amount prior to a date at least ninety days from the date the notice is given, the amount will be deemed abandoned and no further interest shall be credited to said amount.

(b) Any accumulated contributions or other benefits so deemed abandoned may be claimed by the person entitled to the accumulated contributions or other benefits, or in the event of his death, by his estate or by such person or persons as he shall have nominated to receive such accumulated contributions, by filing a claim with the retirement board in such form and in such manner as may be prescribed by the retirement board, seeking the return of such abandoned accumulated contributions or other benefits. In the event such claim is properly made the retirement board shall pay over to the person or persons or estate making such claim the amount of such accumulated contributions or other benefits.

(P.A. 83-305, S. 1, 2; P.A. 97-301, S. 5, 10; P.A. 16-91, S. 2.)

History: P.A. 97-301 amended Subsec. (a) to change date for sending statement to person entitled to benefit from five to two years following date of entitlement, effective September 1, 1997; P.A. 16-91 amended Subsecs. (a) and (b) by deleting references to pension reserve account, further amended Subsec. (a) by replacing “member” with “vested member”, adding provision re nonvested member and adding “no further interest shall be credited to said amount” and further amended Subsec. (b) by deleting “without interest”, effective July 1, 2016.

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Sec. 10-183ff. Erroneous payments; adjustment, repayment or refund. Erroneous invoices; purchase of additional credited service. Payment of benefits when material error in estimate of benefits statement. (a) Should any change or error in records result in any member or beneficiary receiving from the teachers' retirement system more or less than the member or beneficiary would have been entitled to receive had the records been correct, then upon discovery of any such error the Teachers' Retirement Board shall notify the member or beneficiary affected. The board shall, to the extent feasible, adjust the member's or beneficiary's payments so that the member or beneficiary is paid the actuarial equivalent of the benefit he or she was correctly entitled to be paid. If such error or adjustment results in any member or beneficiary receiving less than he or she is eligible to receive, such member or beneficiary may elect to have such benefit paid in a single payment. The board may grant a request for a reimbursement of overdraft charges incurred by a member or beneficiary that resulted from an error in benefit payments, provided the member or beneficiary makes a request for such reimbursement in writing to the board not later than the last business day of the month after the error occurred.

(b) If a member or beneficiary has been overpaid through no fault of his or her own, and the member or beneficiary could not reasonably have been expected to detect the error, the board may waive any repayment which it determines would cause hardship.

(c) Upon determination by the board that any person has erroneously been included in membership in the teachers' retirement system, contributions and interest credited under the provisions of this chapter shall be refunded and records of related service voided.

(d) Upon determination that the board has invoiced a member for the purchase of additional credited service in an amount in excess of that permitted by law, and such member has paid the invoiced amount, the amount of the overpayment shall be refunded to such member with interest at a rate equal to the average of interest rates for the most recent ten-year period from the date of the member's retirement to the date such amount is refunded.

(e) Upon determination by the board that a member received, on or after November 1, 2008, an estimate of benefits statement from the board that contained a material error, the board shall pay the member the benefits set forth in such estimate if the board determines that (1) the member could not reasonably have been expected to detect such error, and (2) the member, in reliance upon such estimate, irrevocably submitted (A) his or her resignation to the employing board of education, and (B) a formal application of retirement to the board. For purposes of this subsection, “material error” means an error that amounts to a difference of ten per cent or greater between the estimated retirement benefits and the actual retirement benefits to which such member would otherwise be entitled.

(P.A. 83-397, S. 1, 2; P.A. 97-301, S. 6, 10; P.A. 10-57, S. 3; June 12 Sp. Sess. P.A. 12-2, S. 53; P.A. 22-118, S. 185.)

History: P.A. 97-301 added Subsecs. (d) and (e), effective September 1, 1997; P.A. 10-57 added Subsec. (f) re payment of benefits when member receives estimate of benefits statement containing a material error; June 12 Sp. Sess. P.A. 12-2 made a technical change in Subsec. (f); P.A. 22-118 amended Subsec. (a) to replace provision re board to correct error and as far as practicable adjust payments with provision re board to adjust payments to the extent feasible and to add provision re granting of request for reimbursement of overdraft charges, amended Subsec. (b) to replace “believes” with “determines”, deleted Subsec. (e) re member determined not to have purchased additional invoiced credited service in amount in excess of that permitted by law, redesignated existing Subsec. (f) as new Subsec. (e), and made technical and conforming changes, effective July 1, 2022.

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Sec. 10-183gg. Part-time service. Determination of benefits. Part-time service averaging at least one-half of a school day but less than a full school day shall be treated as full-time service for purposes of determining eligibility for benefits under this chapter. For purposes of determining benefits under subsections (a) to (d), inclusive, of section 10-183g, the percentages utilized in said sections shall be proportionally reduced for each year or portion of a year of service rendered or purchased after July 1, 1977, which is part-time service. Notwithstanding the provisions of section 10-183b, the average annual salary of a member with part-time service shall be such member's full-time annualized salary for the three years in which the member's annual salary was highest. Any benefit awarded pursuant to this section shall be proportional in all respects to the benefit which would have been payable had such service been rendered on a full-time basis.

(P.A. 85-594, S. 3, 4; P.A. 22-118, S. 186.)

History: P.A. 22-118 deleted reference to Subdiv. (4) of Sec. 10-183b and replaced “during his three highest years” with “for the three years in which the member's annual salary was highest”, effective July 1, 2022.

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Sec. 10-183hh. Credit for certain service as a school nurse. For purposes of calculating retirement benefits under the provisions of this chapter, service as a school nurse during the years 1970 to 1975, inclusive, shall be considered as credited service as a teacher during the same period, provided (1) such school nurse held a valid teaching certificate prior to 1970, (2) contributions to the Teachers Retirement Fund were made on behalf of such school nurse at the time of such school nurse's service, and (3) any such contributions which were returned to such nurse shall be repaid to the Teachers Retirement Fund. Any change in benefits which results from the application of this section shall be applied only to benefits which are paid after July 1, 1986.

(P.A. 86-348, S. 7, 8.)

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Sec. 10-183ii. Mailing date for benefit checks. Electronic transmission of benefit payments. The Teachers' Retirement Board shall mail retirement benefit checks on the next to last business day prior to the date on which such checks are payable. Any member whose retirement benefits become effective on or after January 1, 2001, shall be required to have the monthly benefit payment electronically transmitted to the financial entity of such member's choice. The board shall transmit such benefit payment on the last business day of each month.

(P.A. 87-381, S. 3; 87-589, S. 39, 87; P.A. 00-187, S. 66, 75.)

History: P.A. 87-589 made technical change; P.A. 00-187 changed the requirement for mailing checks from “not later than three business days” to “on the next to last business day” prior to the date on which the check is payable and required the electronic transmission of benefits for members whose retirement benefits become effective on or after January 1, 2001, effective July 1, 2000.

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Sec. 10-183jj. Retirement incentive plans for teachers. (a) A local or regional board of education may establish a retirement incentive plan for teachers in its employ who are members of the teachers' retirement system. The plan shall provide for purchase of additional credited service by a board of education and a member of the system who chooses to participate in the plan, of additional credited service for such member and for payment by the board of education of not less than fifty per cent of the entire cost of such additional credited service and payment by the member of the remaining percentage of such total cost. The member shall pay the remaining percentage of such total cost, if any, in one lump sum not later than thirty days after receipt of notification by the Teachers' Retirement Board of the amount owed. Any such plan shall specify a maximum number of years, not exceeding five years, of additional credited service which may be purchased under the plan. Any such plan shall have a two-month application period.

(b) Any such member who has attained age fifty and (1) who would become eligible to receive a retirement benefit under subsection (a), (b) or (c) of section 10-183f if such member received additional credited service pursuant to subsection (e) of this section, or (2) who is not retired and is eligible to receive a retirement benefit under subsection (a), (b) or (c) of section 10-183f shall be eligible to apply. Any member who applies shall agree in writing, as part of such application, to submit a complete formal application for retirement to the Teachers' Retirement Board on a date which shall be established by the board of education which employs the member, provided such date shall be on or before the last day of the school year in which additional credited service is purchased for such member pursuant to this section.

(c) All such eligible members may participate in the plan except that a local or regional board of education may limit the number of such members for whom it purchases such additional credited service in any calendar year to a specified percentage of such members in its employ on the first day of January of such year. If participation is limited, members with a greater length of service with the board of education, if they choose to participate, shall have additional credited service purchased before members with a lesser length of service with the board of education.

(d) The amount of additional credited service purchased for any member pursuant to such retirement incentive plan shall be uniformly determined but shall not exceed the lesser of the following: (1) Five years of additional credited service, or (2) an amount of service credit equal to one-fifth of the member's total credited service, including additional credited service purchased by the member pursuant to the provisions of section 10-183e.

(e) For each year of additional credited service purchased pursuant to this section, the local or regional board of education and the member shall pay, in accordance with subsection (a) of this section, an amount specified by the Teachers' Retirement Board equal to the actuarial present value, determined according to actuarial tables adopted by the Teachers' Retirement Board, of the difference between the retirement benefit which the member is entitled to receive based upon the member's service apart from such purchased service and the benefit which the member is entitled to receive including such service. The local or regional board of education may pay such board's percentage of the entire cost of the additional credited service purchased pursuant to subsection (a) of this section in equal annual installment payments, including interest, not exceeding three times the number of years being purchased. Payments shall be made in accordance with subsection (b) of section 10-183n and rules adopted by the Teachers' Retirement Board. Any late payments or outstanding obligations from a prior year's purchase or from late payment of monthly mandatory deductions shall be included as part of the cost of purchasing such service. Any additional credited service purchased for any such member shall be in addition to any credited service purchased pursuant to section 10-183e.

(P.A. 89-233, S. 1, 3; P.A. 90-308, S. 2, 3, 15; P.A. 03-232, S. 6; P.A. 06-190, S. 1; P.A. 07-217, S. 44; P.A. 10-22, S. 2, 3; P.A. 22-118, S. 187.)

History: P.A. 90-308 amended Subsec. (a) to change application period from six months to two months and expanded eligibility criteria in Subsec. (b) to include any member who has attained age 50, is not retired, and is eligible to receive a retirement benefit under Sec. 10-183f; P.A. 03-232 amended Subsec. (e) to provide for payment for additional credited service in equal annual installments, including interest, not exceeding three times the number of years being purchased, and that payments shall be made in accordance with Sec. 10-183n(b), to provide that “late payments or outstanding obligations from a prior year's purchase or from late payment of monthly mandatory deductions shall be included as part of the cost of purchasing such service”, and to make technical changes for the purpose of gender neutrality, effective July 9, 2003; P.A. 06-190 amended Subsec. (a) to authorize participating member to pay up to 50% of total cost of additional credited service, made technical changes in Subsecs. (b) and (d), and amended Subsec. (e) to delete requirement that retirement board notify a member, in writing, of a service purchase for such member by a board of education and to make conforming changes, effective July 1, 2006; P.A. 07-217 made a technical change in Subsec. (a), effective July 12, 2007; P.A. 10-22 amended Subsec. (a) by replacing provision re member payment prior to retirement with provision re member payment not later than 30 days after receipt of notification and amended Subsec. (e) by replacing former provision re payment with provision re local or regional board of education payment, effective May 5, 2010; P.A. 22-118 amended Subsec. (a) to delete reference to Sec. 10-183b(26)(A), effective July 1, 2022.

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Sec. 10-183kk. Employer pick up of mandatory contributions commencing July 1, 1991. Notwithstanding any other provisions of this chapter, mandatory retirement contributions described in subdivision (7) of section 10-183b payable on all salary earned on or after July 1, 1991, shall be picked up by the employer of any teacher who is a member of the state teachers' retirement system. Such picked-up contributions shall be in lieu of employee contributions. The employer shall pick up these mandatory contributions by an equivalent reduction in the cash salary of the employee. Employees shall not have the option of choosing to receive the contributed amounts directly instead of having them paid by the employer to the retirement system. Employee contributions so picked up shall be treated for all purposes in the same manner and to the same extent as employee contributions prior to July 1, 1991. The mandatory contributions so picked up by the teacher's employer shall for all purposes of this chapter be considered to be included in the teacher's annual salary.

(P.A. 89-207, S. 1.)

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Sec. 10-183ll. Supplemental retirement benefit for certain members whose retirement became effective between July 1, 1989, and November 1, 1989. Section 10-183ll is repealed, effective October 1, 2002.

(P.A. 90-331, S. 1, 3; S.A. 02-12, S. 1.)

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Sec. 10-183mm. Continuation of membership during service as elected official. Any member of the teachers' retirement system elected to serve as a full-time, salaried, official of the state or any political subdivision of the state during the 1988 calendar year or thereafter may elect, during the time he so serves, but no longer than ten years, to continue his membership in said system. Any such member shall continue to make contributions to said system and shall be ineligible for membership in any other state or municipal retirement system during such time.

(P.A. 90-308, S. 14, 15; P.A. 97-301, S. 7, 10.)

History: P.A. 97-301 added requirement that service as an elected official must be service as a full-time, salaried, elected official, effective July 8, 1997.

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Sec. 10-183nn. Review and adoption of revised actuarial assumptions. Publication in House and Senate journals. Commencing July 1, 1995, and every five years thereafter, the Teachers' Retirement Board shall review all actuarial assumptions used in the valuation of the assets and liabilities of the Teachers' Retirement Fund and the calculation of benefits to be paid from said fund. Such review shall be completed not later than December thirty-first of the same calendar year. Said board shall adopt the revised actuarial assumptions and shall submit such assumptions to the General Assembly not later than February first of the succeeding calendar year. The revised actuarial assumptions shall be published in the journals of the House of Representatives and the Senate for the first day of the session in such calendar year.

(P.A. 92-205, S. 7, 12; May Sp. Sess. P.A. 92-14, S. 1, 11.)

History: May Sp. Sess. P.A. 92-14 changed effective date of P.A. 92-205 but did not change the date applicable to this section.

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Sec. 10-183oo. Subsidy for certain members. Any retired member who (1) has attained the age of sixty-five, (2) is not eligible for Medicare Part A, (3) is not receiving a spousal subsidy, (4) has twenty-five years or more of full-time service, and (5) is receiving a monthly benefit of less than fifteen hundred dollars as of July 1, 2000, shall receive a subsidy equal to twice the amount that would otherwise be payable on such member's behalf to the board of education pursuant to section 10-183t.

(P.A. 00-187, S. 60, 75.)

History: P.A. 00-187 effective July 1, 2000.

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Sec. 10-183pp. Benefits readjusted for certain members. Any member who began receiving disability benefits October 1, 1977, under the provisions of subsection (d) of section 10-166 and who elected to receive benefits in accordance with the former provisions of subsection (c) of section 10-164-7 of the Regulations of Connecticut State Agencies in effect June 30, 1978, may elect to receive such benefits readjusted under the provisions of subsection (c) or (d) of section 10-183j, provided such member provides written notice of such election to the Teachers' Retirement Board not later than ninety days following January 1, 2001.

(P.A. 00-187, S. 61, 75; P.A. 22-118, S. 188.)

History: P.A. 00-187 effective July 1, 2000; P.A. 22-118 replaced reference to Subsecs. (b) or (c) of Sec. 10-183j with reference to Subsecs. (c) or (d) of Sec. 10-183j, effective July 1, 2022.

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Sec. 10-183qq. Bond authorization for a portion of unfunded liability of Teachers' Retirement Fund. (a) The State Bond Commission shall have power, in accordance with the provisions of this section, from time to time to authorize the issuance of bonds of the state in one or more series and in principal maturity amounts which in the aggregate generate proceeds sufficient to fund two billion dollars of the unfunded liability of the Teachers' Retirement Fund and to pay the costs of issuing such bonds and up to two years of interest on such bonds.

(b) The proceeds of the sale of such bonds, to the extent hereinafter stated, shall be used for the purpose of: (1) Reducing the unfunded liability, as such term is defined in section 10-183b, of the Connecticut teachers' retirement system, and (2) paying or providing for the costs related to the issuance of the bonds, including the initial costs of agreements and contracts permitted under section 3-20a with respect to such bonds, and up to two years of interest on such bonds.

(c) Except as provided in subsection (e) of this section, all provisions of section 3-20 or the exercise of any right or power granted thereby which are not inconsistent with the provisions of this section are hereby adopted and shall apply to all bonds authorized by the State Bond Commission pursuant to this section, and temporary notes issued in anticipation of the money to be derived from the sale of any such bonds so authorized may be issued in accordance with said section 3-20 and from time to time renewed. Such bonds shall mature at such time or times not exceeding thirty years from their respective dates as may be provided in or pursuant to the resolution or resolutions of the State Bond Commission authorizing such bonds.

(d) None of said bonds shall be authorized except upon a finding by the State Bond Commission that there has been filed with it (1) a request for such authorization, which is signed by the Secretary of the Office of Policy and Management or on behalf of such state officer and stating such terms and conditions as said commission, in its discretion, may require, and (2) a written determination by the State Treasurer and the Secretary of the Office of Policy and Management that the issuance of the bonds is in the best interests of the state.

(e) Proceeds of the bonds issued under this section and all earnings on investments of proceeds of such bonds, to the extent not applied to the payment of costs related to the issuance thereof, shall be deposited in the custody of the State Treasurer in the fund for the Connecticut teachers' retirement system and, notwithstanding section 3-20, shall be invested by the State Treasurer in the manner provided in section 3-13d for trust funds.

(f) Said bonds issued pursuant to this section shall be general obligations of the state and the full faith and credit of the State of Connecticut are pledged for the payment of the principal of and interest on said bonds as the same become due, and accordingly and as part of the contract of the state with the holders of said bonds, appropriation of all amounts necessary for punctual payment of such principal and interest is hereby made, and the State Treasurer shall pay such principal and interest as the same become due. Any net premium realized from the sale of said bonds shall be deemed appropriated to the payment of debt service on any bonds issued under this section and section 10-183c, subsection (l) of section 10-183g, section 10-183r and sections 12 and 13 of public act 07-186*, and the State Treasurer may apply such net premium to payment of such debt service.

(g) Notwithstanding any provision of section 3-21 to the contrary, bonds authorized and bonds issued under this section and any refunding bonds shall not be subject to the debt limitation in section 3-21 and shall not be included in indebtedness of the state for purposes of calculating the amount of indebtedness of the state which is subject to the debt limitation of section 3-21 and this section and action of the State Bond Commission shall not require any certification of the State Treasurer under section 3-21.

(h) Each fiscal year that any bonds authorized by this section or any refunding bonds are outstanding, there shall be deemed appropriated from the General Fund of the state the amount equal to the annual required contribution to the fund for the Connecticut teachers' retirement system and such amount shall be deposited by the Treasurer in the fund for the Connecticut teachers' retirement system in quarterly allotments on July fifteenth, October first, January first and April first of such fiscal year. The amount of the annual required contribution shall be determined in accordance with the provisions of subsection (b) of section 10-183l and section 10-183z, and for each biennial budget shall be the amounts for the fiscal years of said biennium determined in the actuarial evaluation required to be submitted by the December first prior to the beginning of the first fiscal year of the biennium, as provided in said subsection (b) of section 10-183l, beginning with the actuarial evaluation submitted prior to December 1, 2006, for the biennial budget for the fiscal years commencing July 1, 2007, and July 1, 2008. Said amount shall be certified by the Teachers' Retirement Board and the Comptroller. The state of Connecticut does hereby pledge to and agree with the holders of any bonds issued under this section and any refunding bonds that, as long as the actuarial evaluation for each biennium, as required by this subsection, and the certification of the annual contribution amounts, as required by this subsection, are completed in the manner and by the dates required by this subsection, subsection (b) of section 10-183l and subsection (a) of section 10-183z, no public or special act of the General Assembly shall diminish such required contribution until such bonds, together with the interest thereon, are fully met and discharged, provided nothing herein contained shall preclude such limitation or alteration if and when adequate provision shall be made by law for the protection of the holders of such bonds, or if and when the Governor declares an emergency or the existence of extraordinary circumstances, in which the provisions of section 4-85 are invoked, and at least three-fifths of the members of each chamber of the General Assembly vote to diminish such required contribution during the biennium for which the emergency or existence of extraordinary circumstances are determined, and the funded ratio of the Connecticut teachers' retirement system is at least equal to the funded ratio immediately after the sale of bonds pursuant to this section in accordance with the actuarial method used at the time. If all of such conditions are met, the funding of the annual required contribution may be diminished, but in no event shall such diminution result in a reduction of the funded ratio of the Connecticut teachers' retirement system by more than five per cent from the funded ratio which would otherwise have resulted had the state funded the full annual required contribution, or the funded ratio immediately after the sale of the bonds, whichever is greater. For purposes of this subsection, the “funded ratio” shall be measured as the actuarial value of assets over the actuarial value of liabilities. The actuarial value of assets and the actuarial value of liabilities will be projected from the most recent actuarial valuation to the end of the fiscal year in which said annual required contribution is due. For purposes of this subsection, the “existence of extraordinary circumstances” may mean a change in the actuarial methods or accounting standards used to value the fund that would result in a significant increase in the state's annual required contribution. The State Treasurer is authorized to include this pledge and undertaking for the state in such bonds.

(P.A. 07-186, S. 1–8.)

*Note: Sections 12 and 13 of public act 07-186 are special in nature and therefore have not been codified but remain in full force and effect according to their terms.

History: P.A. 07-186 effective July 1, 2007.

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Sec. 10-183rr. No credit for improperly certified teacher. Notwithstanding the provisions of subdivision (28) of section 10-183b concerning the requirement that a teacher hold a certificate for the position in which the person is employed, any teacher who possesses a certificate or permit issued by the State Board of Education and is notified on or after December 1, 2003, by the Department of Education that such teacher is not properly certified for the position in which the teacher is employed or has been employed, such teacher shall receive no further credit in the teachers' retirement system for employment in such position until the teacher becomes properly certified for such position. The Teachers' Retirement Board shall not rescind any credited service to such teacher for such employment and shall restore any such credit to such teacher if rescinded prior to May 27, 2008.

(P.A. 08-112, S. 3; P.A. 22-118, S. 192.)

History: P.A. 08-112 effective May 27, 2008; P.A. 22-118 replaced reference to Sec. 10-183b(26) with reference to Sec. 10-183b(28), effective July 1, 2022.

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Sec. 10-183ss. Electronic direct deposit of pension payments. Unless otherwise requested by the recipient, any pension payment made under section 10-183c shall be made by electronic direct deposit to the recipient's account in a bank, Connecticut credit union or federal credit union that has agreed to accept such payment.

(P.A. 11-48, S. 36.)

History: P.A. 11-48 effective July 1, 2011.

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Sec. 10-183tt. Teachers' Retirement System Viability Commission. Membership. Global consulting firm. Contract. Financial viability plan. Termination of commission. (a) There is established the Teachers' Retirement System Viability Commission, which shall consist of the members of the Teachers' Retirement Board, as established pursuant to section 10-183l, and a global consulting firm with significant experience and expertise in human resources, talent development and health and retirement benefits and investments, contracted in accordance with the following:

(1) Not later than sixty days after October 31, 2017, the Secretary of the Office of Policy and Management shall, within available appropriations, contract with a global consulting firm with significant experience and expertise in human resources, talent development and health and retirement benefits and investments. If, not later than sixty days after October 31, 2017, the secretary has not contracted with such a consulting firm pursuant to this section, the Office of Legislative Management shall contract with such a consulting firm.

(2) The Secretary of the Office of Policy and Management or the executive director of the Office of Legislative Management, as the case may be, shall identify candidates with significant experience to perform the duties of the global consulting firm pursuant to this section through the solicitation of qualifications and any other factor that may bear on the ability to perform such duties. The secretary or the executive director, as the case may be, shall select and contract with the consulting firm through the solicitation of bids for the performance of such duties from not less than four of the candidates so identified. Each solicitation and any response to any such solicitation shall be made in writing. Notwithstanding any provision of the general statutes, any such contract shall not be deemed a personal service agreement for purposes of chapter 55a and shall not be subject to the provisions of chapter 58 or 62.

(3) If the Secretary of the Office of Policy and Management contracts with a consulting firm pursuant to this section, the Governor, with the approval of the Finance Advisory Committee, shall transfer any funds appropriated to the Office of Legislative Management for the purpose of contracting with such consulting firm to the Office of Policy and Management. If the Office of Legislative Management contracts with a consulting firm pursuant to this section, the funds appropriated to the Office of Legislative Management for the purpose of contracting with such consulting firm shall be retained by the Office of Legislative Management.

(4) The state may accept gifts, grants and donations designated for the purposes of contracting with the consulting firm pursuant to this section, provided the state shall not accept any such gift, grant or donation from any candidate identified pursuant to subdivision (2) of this subsection.

(b) The commission shall develop and implement a plan to maintain the financial viability of the Connecticut teachers' retirement system, established under section 10-183c. In developing such plan, the commission shall give significance to the financial capability of the state, which shall include: (1) The fiscal health of the state; (2) the balance in the Budget Reserve Fund, established under section 4-30a; (3) the short and long-term liabilities of the state, including, but not limited to, the state's ability to meet minimum funding levels required by law, contract or court order; (4) the state's initial budgeted revenue for the state for the previous five fiscal years as compared to the actual revenue received by the state for such fiscal years; (5) state revenue projections for the fiscal years during the period in which the proposed plan is to be in operation; (6) the economic outlook for the state; and (7) the state's access to capital markets. The financial capability of the state shall not include the state's ability to raise revenue through new or increased taxes. The commission shall hold at least one public hearing and solicit the input of members, as defined in section 10-183b, of the teachers' retirement system in developing such plan.

(c) Not later than ninety days after a contract is entered into with such consulting firm, the commission shall submit such plan, and any proposed legislation necessary for the further implementation of such plan, to the joint standing committees of the General Assembly having cognizance of matters relating to education and appropriations and the budgets of state agencies, in accordance with the provisions of section 11-4a. The commission shall terminate not later than one year after the date it submits such report.

(June Sp. Sess. P.A. 17-2, S. 59.)

History: June Sp. Sess. P.A. 17-2 effective October 31, 2017.

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Sec. 10-183uu. Teachers' Retirement Board data. Interagency agreement between Secretary of Office of Policy and Management and state agency. (a) If the Secretary of the Office of Policy and Management enters into a contract with an actuarial consulting firm or actuarial software service provider, the Teachers' Retirement Board shall promptly provide, in the form and format specified by the secretary, any data requested by the secretary during the term of such contract.

(b) The Secretary of the Office of Policy and Management may, by interagency agreement, share actuarial data, analyses or software services with any other state agency, including, but not limited to, the office of the State Treasurer, the office of the State Comptroller and the Office of Fiscal Analysis.

(P.A. 19-117, S. 145; P.A. 21-40, S. 8.)

History: P.A. 19-117 effective June 26, 2019; P.A. 21-40 made a technical change in Subsec. (a).

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Sec. 10-183vv. Connecticut Teachers' Retirement Fund Bonds Special Capital Reserve Fund. Fund pledged to payment on bonds. Certification of fund balance. Termination. (a) There is established the Connecticut Teachers' Retirement Fund Bonds Special Capital Reserve Fund, which shall contain any moneys required by law to be deposited in the fund, including, but not limited to, deposits from the Connecticut Lottery Corporation in accordance with section 12-812. The purpose of the fund shall be to provide, and it is determined that such fund does provide, adequate provision for the protection of the holders of bonds of the state issued pursuant to section 10-183qq and any bonds refunding such bonds. The fund shall secure the payment of the principal of and interest on such bonds and shall be held in trust for the benefit of the holders of the bonds secured thereby, separate and apart from other funds of the state. During any period when any bonds secured by the fund remain outstanding, amounts on deposit in the fund shall not be commingled with other state funds and the state shall have no claim to or against, or interest in, the fund, except as hereinafter provided. Amounts in such fund shall be deposited in a separate account or accounts in a trust company or bank having the powers of a trust company within the state, which shall serve as the trustee of the fund. The Treasurer shall enter into an agreement with such trust company or bank in accordance with the provisions of this section, sections 10-183b, 10-183z, 10-183ww, 12-801, 12-806 and 12-812 and section 90 of public act 19-117*.

(b) The moneys held in the Connecticut Teachers' Retirement Fund Bonds Special Capital Reserve Fund, except as provided in this section, shall be pledged to payment on bonds secured by the fund and shall be used solely for the payment of the principal of bonds secured by the fund as such bonds become due by reason of maturity or sinking fund redemption, the purchase of such bonds, the payment of interest on such bonds and the payment of any redemption premium required to be paid when such bonds are redeemed prior to maturity. In the event the state has not otherwise timely made available moneys to pay principal or interest due on such bonds, the Treasurer shall direct the trustee of the fund to transfer from the fund to the paying agent for such bonds the amount necessary to timely pay such principal or interest then due. Except for the payment of the principal of bonds secured by the fund as such bonds become due and the payment of interest on such bonds, no moneys shall be withdrawn from the fund in such amount as would reduce the amount on deposit in the fund to less than the required minimum capital reserve. The pledge made by the state pursuant to this section shall be valid and binding from the time when the pledge is made. The lien of such pledge shall be valid and binding as against all parties having claims of any kind in tort, contract or otherwise against the state, irrespective of whether the parties have notice of the claims. Notwithstanding any provision of the Uniform Commercial Code, no instrument by which such pledge is created need be recorded or filed. Any moneys so pledged and later received by the state shall be subject immediately to the lien of the pledge without any physical delivery thereof or further act and such lien shall have priority over all other liens. For the purpose of evaluation of such fund, obligations acquired as an investment shall be valued at market. For purposes of this section, “required minimum capital reserve” means the maximum amount of principal and interest becoming due on bonds of the state issued pursuant to section 10-183qq, and any bonds refunding such bonds then outstanding, by reason of maturity or a required sinking fund installment in any succeeding fiscal year.

(c) The amounts payable from the Connecticut Lottery Corporation into such fund as provided in section 12-812 shall be sufficient for the payment of the principal of and interest on the bonds secured by the Connecticut Teachers' Retirement Fund Bonds Special Capital Reserve Fund when due, whether at maturity or by mandatory sinking fund installments.

(d) The Treasurer shall certify to the Governor, the Teachers' Retirement Board and the president of the Connecticut Lottery Corporation the amount on deposit in the Connecticut Teachers' Retirement Fund Bonds Special Capital Reserve Fund when such amount first equals or exceeds the required minimum capital reserve. Whenever the amount on deposit in the fund is in excess of the required minimum capital reserve, the Treasurer may direct the trustee for the fund to remit to the Treasurer for deposit into the General Fund any amount in excess of the required minimum capital reserve.

(e) The Connecticut Teachers' Retirement Fund Bonds Special Capital Reserve Fund shall terminate and, upon direction of the Treasurer, any moneys remaining therein shall be transferred to the Budget Reserve Fund, established in section 4-30a: (1) Upon payment in full of the principal and interest on all bonds secured by the fund; (2) if there has been deposited in an irrevocable trust for the benefit of the holders of the bonds secured by the fund either (A) moneys in an amount that shall be sufficient to pay, when due, the principal of and interest on such bonds, and any redemption premium required to be paid when such bonds are redeemed prior to maturity, or (B) noncallable and nonprepayable direct obligations of, or obligations the timely payment of principal of and interest on which are unconditionally guaranteed by, the United States of America, the principal of and the interest on which when due, without reinvestment, will provide moneys that together with the moneys, if any, deposited with the trustee at the same time, shall be sufficient to pay when due the principal of and interest on such bonds, and any redemption premium required to be paid when such bonds are redeemed prior to maturity; (3) if the amount of the annual required contribution to the fund for the Connecticut teachers' retirement system is determined in accordance with the provisions of subsection (b) of section 10-183l and section 10-183z, as such sections were in effect on April 30, 2008; or (4) if the Teachers' Retirement Board fails to approve the credited interest percentage for member accounts and return assumption in accordance with subsection (a) of section 10-183ww.

(f) Pending the use or application of amounts in the fund, moneys in the fund may be invested and reinvested at the direction of the Treasurer in such obligations, securities and investments as are set forth in subsection (f) of section 3-20 and in participation certificates in the Short Term Investment Fund created under section 3-27a.

(g) The state pledges to the holders of the bonds of the state issued pursuant to section 10-183qq, and any bonds refunding such bonds, that the state shall not limit or alter the rights of such holders under this section or reduce the transfer or deposit of moneys into the fund pursuant to section 10-183ww or section 12-812 until all such bonds are fully paid or until provision for the payment of such bonds has been made as provided in subdivision (2) of subsection (e) of this section, provided nothing contained in this section shall preclude such limitation, alteration or reduction if adequate provision is made by law for the protection of the holders of such bonds.

(P.A. 19-117, S. 82.)

*Note: Section 90 of public act 19-117 is special in nature and therefore has not been codified but remains in full force and effect according to its terms.

History: P.A. 19-117 effective June 26, 2019.

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Sec. 10-183ww. Credited interest percentage and return assumption. Revised actuarial valuation and certification to General Assembly. (a) Not later than fourteen business days after the last action necessary to make effective a state budget act for the biennium ending June 30, 2021, subject to the approval of the Teachers' Retirement Board, the credited interest percentage for member accounts, except voluntary accounts containing only those contributions made pursuant to section 10-183i shall be not more than four per cent per annum and the return assumption shall be six and nine-tenths per cent per annum. Notwithstanding the provisions of sections 10-183vv, 12-801, 12-806 and 12-812, if the board fails to revise such percentage and adopt such return assumption: (1) No moneys shall be deposited in the Connecticut Teachers' Retirement Fund Bonds Special Capital Reserve Fund, established in section 10-183vv; (2) the Treasurer's duties and obligations under section 10-183vv shall terminate; and (3) the pledges made in section 10-183vv shall not be in effect.

(b) If the board revises such percentage and adopts such return assumption in accordance with subsection (a) of this section, the board shall, on or before July 1, 2019, and notwithstanding the provisions of subsection (a) of section 10-183z: (1) Request a revised actuarial valuation for the fiscal years ending June 30, 2020, and June 30, 2021, based on changes to the benefit program, amortization period and the systematic program of annual payments applied to determine the amortization of unfunded liabilities of the Connecticut teachers' retirement system as provided in subdivision (2) of section 10-183b and section 10-183z; and (2) certify to the General Assembly for such fiscal years the amount necessary, based on such revised actuarial valuation, to maintain the Teachers' Retirement Fund on an actuarial reserve basis.

(P.A. 19-117, S. 89; P.A. 22-118, S. 189.)

History: P.A. 19-117 effective June 26, 2019; P.A. 22-118 amended Subsec. (a) to add provision re exception for voluntary accounts containing only contributions made pursuant to Sec. 10-183i, effective July 1, 2022.

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Sec. 10-183xx. Rollover accounts for members who submit retirement application: Distributions. Polices and procedures. Restrictions. (a) The Teachers' Retirement Board shall establish a rollover account for each active, inactive and disabled member who submits a formal application of retirement, as defined in section 10-183b. Any such member may make rollover contributions of any pretax assets maintained in an eligible retirement plan to such rollover account at any time within two months prior to such member's retirement date, as designated in such application. The board shall not accept any such rollover contribution after a member's retirement date. For purposes of this section, “eligible retirement plan” means an eligible retirement plan as defined in Section 402(c)(8)(B) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time.

(b) Commencing with retirements effective September 1, 2021, or later, any amount in a retired member's rollover account shall be distributed to such member in the form of an actuarially equivalent annuity for life, using the annuity rates adopted by the board for the selected retirement date and under the terms and conditions of the payment plan option the member selected on his or her formal application of retirement, as defined in section 10-183b. If such member dies prior to the date of his or her retirement, the accumulated rollover funds shall be distributed under the terms and conditions of the payment plan option the member elected on such application.

(c) The board shall adopt policies and procedures regarding the prudent and efficient operation of rollover accounts established pursuant to subsection (a) of this section, which shall include, but need not be limited to, application and payment procedures for such accounts.

(d) The funds in a member's rollover account shall be used only for distributions in accordance with subsection (b) of this section. The funds in such account may not be applied toward the purchase of additional credited service pursuant to section 10-183e. No interest shall be applied to any funds contained in a member's rollover account.

(e) Rollover contributions made in accordance with this section shall not be treated as contributions, as defined in section 10-183b, and the board shall not subject such contributions to the limitations imposed under Section 415(c) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time.

(P.A. 21-186, S. 9.)

History: P.A. 21-186 effective July 1, 2021.

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