CT
Connecticut Senate Bill SB01080

Connecticut 2021 Regular Session

Connecticut Senate Bill SB01080 Compare Versions

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4-Senate Bill No. 1080
7+General Assembly Raised Bill No. 1080
8+January Session, 2021
9+LCO No. 5547
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6-Public Act No. 21-186
11+
12+Referred to Committee on APPROPRIATIONS
13+
14+
15+Introduced by:
16+(APP)
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718
819
920 AN ACT CONCERNING VA RIOUS REVISIONS TO THE TEACHERS'
1021 RETIREMENT SYSTEM.
1122 Be it enacted by the Senate and House of Representatives in General
1223 Assembly convened:
1324
14-Section 1. Section 10-183b of the general statutes is repealed and the
15-following is substituted in lieu thereof (Effective July 1, 2021):
16-As used in this chapter, unless the context otherwise requires:
17-(1) "Actuarial reserve basis" means a basis under which the liabilities
18-of the retirement system are determined under acceptable actuarial
19-methods and under which assets are accumulated under a program
20-designed to achieve a proper balance between the accumulated assets
21-and the liabilities of the system.
22-(2) "Amortization of unfunded liabilities" means: (A) For fiscal years
23-ending on or before June 30, 2019, a systematic program of annual
24-payments determined as a level per cent of expected member annual
25-salaries in lieu of a lump sum payment; and (B) for fiscal years ending
26-on or after June 30, 2020, a systematic program of annual payments,
27-transitioning equally over five consecutive fiscal years from a level per
28-cent of expected annual member salaries to a level payment, in lieu of a
29-lump sum payment. Senate Bill No. 1080
25+Section 1. Section 10-183b of the general statutes is repealed and the 1
26+following is substituted in lieu thereof (Effective July 1, 2021): 2
27+As used in this chapter, unless the context otherwise requires: 3
28+(1) "Actuarial reserve basis" means a basis under which the liabilities 4
29+of the retirement system are determined under acceptable actuarial 5
30+methods and under which assets are accumulated under a program 6
31+designed to achieve a proper balance between the accumulated assets 7
32+and the liabilities of the system. 8
33+(2) "Amortization of unfunded liabilities" means: (A) For fiscal years 9
34+ending on or before June 30, 2019, a systematic program of annual 10
35+payments determined as a level per cent of expected member annual 11
36+salaries in lieu of a lump sum payment; and (B) for fiscal years ending 12
37+on or after June 30, 2020, a systematic program of annual payments, 13 Raised Bill No. 1080
3038
31-Public Act No. 21-186 2 of 23
3239
33-(3) "Annual salary" means the annual salary rate for service as a
34-Connecticut teacher during a school year but not including unused sick
35-leave, unused vacation, terminal pay, coaching or extra duty
36-assignments, unless compensation for coaching or extra duty
37-assignment was included in salary for which contributions were made
38-prior to July 1, 1971. In no event shall annual salary include amounts
39-determined by the board to be included for the purpose of inflating the
40-member's average annual salary. The inclusion in annual salary of
41-amounts paid to the member, in lieu of payment by the employer for the
42-cost of benefits, insurance, or individual retirement arrangements which
43-in prior years had been paid by the employer and not included in the
44-member's annual salary, shall be prima facie evidence that such
45-amounts are included for the purpose of inflating the member's average
46-annual salary. Annual salary shall not (A) include payments the timing
47-of which may be directed by the member, (B) include payments to a
48-superintendent pursuant to an individual contract between such
49-superintendent and a board of education, of amounts which are not
50-included in base salary, or (C) exceed the maximum amount allowed
51-under Section 401(a)(17) of the Internal Revenue Code for the applicable
52-limitation year, provided in no event shall the limitation under Section
53-401(a)(17) of the Internal Revenue Code apply to the annual salary of a
54-member whose membership began prior to January 1, 1996, if such
55-limitation would reduce the amount of the member's annual salary
56-below the amount permitted for calculation of the member's retirement
57-benefit under chapter 167a, without regard to the limitation under
58-Section 401(a)(17) of the Internal Revenue Code. Annual salary shall
59-include amounts paid to the member during a sabbatical leave during
60-which mandatory contributions were remitted, provided such member
61-returned to full-time teaching for at least five full years following the
62-completion of such leave.
63-(4) "Average annual salary" means the average annual salary received
64-during the three years of highest salary. Senate Bill No. 1080
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66-Public Act No. 21-186 3 of 23
44+transitioning equally over five consecutive fiscal years from a level per 14
45+cent of expected annual member salaries to a level payment, in lieu of a 15
46+lump sum payment. 16
47+(3) "Annual salary" means the annual salary rate for service as a 17
48+Connecticut teacher during a school year but not including unused sick 18
49+leave, unused vacation, terminal pay, coaching or extra duty 19
50+assignments, unless compensation for coaching or extra duty 20
51+assignment was included in salary for which contributions were made 21
52+prior to July 1, 1971. In no event shall annual salary include amounts 22
53+determined by the board to be included for the purpose of inflating the 23
54+member's average annual salary. The inclusion in annual salary of 24
55+amounts paid to the member, in lieu of payment by the employer for the 25
56+cost of benefits, insurance, or individual retirement arrangements which 26
57+in prior years had been paid by the employer and not included in the 27
58+member's annual salary, shall be prima facie evidence that such 28
59+amounts are included for the purpose of inflating the member's average 29
60+annual salary. Annual salary shall not (A) include payments the timing 30
61+of which may be directed by the member, (B) include payments to a 31
62+superintendent pursuant to an individual contract between such 32
63+superintendent and a board of education, of amounts which are not 33
64+included in base salary, or (C) exceed the maximum amount allowed 34
65+under Section 401(a)(17) of the Internal Revenue Code for the applicable 35
66+limitation year, provided in no event shall the limitation under Section 36
67+401(a)(17) of the Internal Revenue Code apply to the annual salary of a 37
68+member whose membership began prior to January 1, 1996, if such 38
69+limitation would reduce the amount of the member's annual salary 39
70+below the amount permitted for calculation of the member's retirement 40
71+benefit under chapter 167a, without regard to the limitation under 41
72+Section 401(a)(17) of the Internal Revenue Code. Annual salary shall 42
73+include amounts paid to the member during a sabbatical leave during 43
74+which mandatory contributions were remitted, provided such member 44
75+returned to full-time teaching for at least five full years following the 45
76+completion of such leave. 46 Raised Bill No. 1080
6777
68-(5) "Board" means the Teachers' Retirement Board.
69-(6) "Child" means a natural child, an adopted child, or a stepchild of
70-a deceased member who has been a stepchild for at least one year
71-immediately prior to the date on which the member died. A child is a
72-"dependent child" of a deceased member if at the time of the member's
73-death (A) the member was living with the child or providing or
74-obligated to provide, by agreement or court order, a reasonable portion
75-of the support of the child, and (B) the child (i) is unmarried and has not
76-attained age eighteen, or (ii) is disabled and such disability began prior
77-to the child's attaining age eighteen.
78-(7) "Contributions" means amounts withheld pursuant to this chapter
79-and paid to the board by an employer from compensation payable to a
80-member. Prior to July 1, 1989, "mandatory contributions" are
81-contributions required to be withheld under this chapter and consist of
82-five per cent regular contributions and "one per cent contributions".
83-From July 1, 1989, to June 30, 1992, "mandatory contributions" are
84-contributions required to be withheld under this chapter and consist of
85-five per cent regular contributions and one per cent health
86-contributions. From July 1, 1992, to June 30, 2004, "mandatory
87-contributions" are contributions required to be withheld under this
88-chapter and consist of six per cent "regular contributions" and one per
89-cent health contributions. From July 1, 2004, to December 31, 2017,
90-"mandatory contributions" are contributions required to be withheld
91-under this chapter and consist of six per cent regular contributions and
92-one and one-fourth per cent health contributions. From January 1, 2018,
93-to December 31, 2019, inclusive, "mandatory contributions" are
94-contributions required to be withheld under this chapter and consist of
95-seven per cent "regular contributions" and one and one-fourth per cent
96-health contributions. On and after January 1, 2020, "mandatory
97-contributions" are contributions required to be withheld under this
98-chapter and consist of seven per cent "regular contributions" and one Senate Bill No. 1080
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102-and one-fourth per cent health contributions, except that no health
103-contributions shall be required for an employee of the state that (A) has
104-completed the vesting service necessary to receive health benefits
105-provided to retired state employees, and (B) does not participate in any
106-group health insurance plans maintained for retired teachers. Nothing
107-in this subdivision shall affect any other obligation of such a state
108-employee to contribute to the state's retiree health care trust fund.
109-"Voluntary contributions" are contributions by a member authorized to
110-be withheld under section 10-183i, as amended by this act.
111-(8) "Credited interest" means interest at the rate from time to time
112-fixed by the board consistent with industry standards and practices.
113-Such interest shall be applied to a member's account based on the
114-balance as of the previous June thirtieth. Credited interest shall be
115-assessed on any mandatory contributions which were due but not
116-remitted prior to the close of the school year for which salary was paid.
117-(9) "Current service" means service rendered in the current fiscal year.
118-(10) "Dependent former spouse" means a former spouse of a deceased
119-member who (A) has in his or her care a dependent child of the deceased
120-member; and (B) was receiving, or was entitled to receive, from the
121-deceased member at the time of the death of the deceased member, at
122-least one-half of his or her support; and (C) has not remarried; and (D)
123-is the parent of the child or adopted the child while married to the
124-member and before the child attained age eighteen or, while married to
125-the member, both of them adopted the child before the child attained
126-age eighteen.
127-(11) "Dependent parent" means a parent of a deceased member who
128-(A) has reached the age of sixty-five; and (B) has not married after the
129-death of the member; and (C) was receiving at least one-half of his or
130-her support from the member at the time of the member's death and files
131-proof of such support within two years of the date of the member's Senate Bill No. 1080
83+(4) "Average annual salary" means the average annual salary received 47
84+during the three years of highest salary. 48
85+(5) "Board" means the Teachers' Retirement Board. 49
86+(6) "Child" means a natural child, an adopted child, or a stepchild of 50
87+a deceased member who has been a stepchild for at least one year 51
88+immediately prior to the date on which the member died. A child is a 52
89+"dependent child" of a deceased member if at the time of the member's 53
90+death (A) the member was living with the child or providing or 54
91+obligated to provide, by agreement or court order, a reasonable portion 55
92+of the support of the child, and (B) the child (i) is unmarried and has not 56
93+attained age eighteen, or (ii) is disabled and such disability began prior 57
94+to the child's attaining age eighteen. 58
95+(7) "Contributions" means amounts withheld pursuant to this chapter 59
96+and paid to the board by an employer from compensation payable to a 60
97+member. Prior to July 1, 1989, "mandatory contributions" are 61
98+contributions required to be withheld under this chapter and consist of 62
99+five per cent regular contributions and "one per cent contributions". 63
100+From July 1, 1989, to June 30, 1992, "mandatory contributions" are 64
101+contributions required to be withheld under this chapter and consist of 65
102+five per cent regular contributions and one per cent health 66
103+contributions. From July 1, 1992, to June 30, 2004, "mandatory 67
104+contributions" are contributions required to be withheld under this 68
105+chapter and consist of six per cent "regular contributions" and one per 69
106+cent health contributions. From July 1, 2004, to December 31, 2017, 70
107+"mandatory contributions" are contributions required to be withheld 71
108+under this chapter and consist of six per cent regular contributions and 72
109+one and one-fourth per cent health contributions. From January 1, 2018, 73
110+to December 31, 2019, inclusive, "mandatory contributions" are 74
111+contributions required to be withheld under this chapter and consist of 75
112+seven per cent "regular contributions" and one and one-fourth per cent 76
113+health contributions. On and after January 1, 2020, "mandatory 77
114+contributions" are contributions required to be withheld under this 78
115+chapter and consist of seven per cent "regular contributions" and one 79 Raised Bill No. 1080
132116
133-Public Act No. 21-186 5 of 23
134117
135-death; and (D) is not receiving, or entitled to a federal or state old age
136-benefit based on the parent's own earnings, equal to or greater than the
137-amount the parent would be entitled to as a dependent parent under
138-this chapter. A "parent of a deceased member" is (i) the mother or father
139-of a deceased member; or (ii) a stepparent of a deceased member by a
140-marriage entered into before the member attained age sixteen; or (iii) an
141-adopting parent of a deceased member who adopted the deceased
142-member before the member attained age sixteen.
143-(12) "Designated beneficiary" means a person designated on a form
144-prescribed by the board by a member to receive amounts which become
145-payable under this chapter as the result of the member's death whether
146-before or after retirement. If a designated beneficiary is not living at the
147-time of the death of a member, the amounts that would have been
148-payable to the designated beneficiary shall be paid to the member's
149-estate.
150-(13) "Disabled" means the inability to perform any teaching service,
151-whether or not such service is performed full-time or part-time, in a
152-public or nonpublic school or a nonschool setting, on a volunteer basis
153-or for compensation, within or without the state, or engage in any
154-substantial gainful activity by reason of any medically determinable
155-physical or mental impairment [which] that (A) is permanent or can be
156-expected to last continually for not less than twelve months from the
157-onset of such impairment, or (B) can be expected to result in death or to
158-be of long-continued and indefinite duration, except that during the first
159-twenty-four months that a member is receiving a disability allowance,
160-"disabled" means the inability to perform the usual duties of his
161-occupation by reason of any such impairment.
162-(14) "Employer" means an elected school committee, a board of
163-education, the State Board of Education, the Office of Early Childhood,
164-the Board of Regents for Higher Education or any of the constituent
165-units, the governing body of the Children's Center and its successors, Senate Bill No. 1080
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167-Public Act No. 21-186 6 of 23
122+and one-fourth per cent health contributions, except that no health 80
123+contributions shall be required for an employee of the state that (A) has 81
124+completed the vesting service necessary to receive health benefits 82
125+provided to retired state employees, and (B) does not participate in any 83
126+group health insurance plans maintained for retired teachers. Nothing 84
127+in this subdivision shall affect any other obligation of such a state 85
128+employee to contribute to the state's retiree health care trust fund. 86
129+"Voluntary contributions" are contributions by a member authorized to 87
130+be withheld under section 10-183i, as amended by this act. 88
131+(8) "Credited interest" means interest at the rate from time to time 89
132+fixed by the board consistent with industry standards and practices. 90
133+Such interest shall be applied to a member's account based on the 91
134+balance as of the previous June thirtieth. Credited interest shall be 92
135+assessed on any mandatory contributions which were due but not 93
136+remitted prior to the close of the school year for which salary was paid. 94
137+(9) "Current service" means service rendered in the current fiscal year. 95
138+(10) "Dependent former spouse" means a former spouse of a deceased 96
139+member who (A) has in his or her care a dependent child of the deceased 97
140+member; and (B) was receiving, or was entitled to receive, from the 98
141+deceased member at the time of the death of the deceased member, at 99
142+least one-half of his or her support; and (C) has not remarried; and (D) 100
143+is the parent of the child or adopted the child while married to the 101
144+member and before the child attained age eighteen or, while married to 102
145+the member, both of them adopted the child before the child attained 103
146+age eighteen. 104
147+(11) "Dependent parent" means a parent of a deceased member who 105
148+(A) has reached the age of sixty-five; and (B) has not married after the 106
149+death of the member; and (C) was receiving at least one-half of his or 107
150+her support from the member at the time of the member's death and files 108
151+proof of such support within two years of the date of the member's 109
152+death; and (D) is not receiving, or entitled to a federal or state old age 110
153+benefit based on the parent's own earnings, equal to or greater than the 111 Raised Bill No. 1080
168154
169-the E. O. Smith School and any other activity, institution or school
170-employing members.
171-(15) "Formal leave of absence" means any absence from active service
172-in the public schools of Connecticut formally granted by a member's
173-employer as evidenced by contemporary records of the employer,
174-provided in the case of an absence due to illness, medical or other
175-evidence of such illness may, at the discretion of the Teachers'
176-Retirement Board, be accepted in lieu of evidence of the formal granting
177-of a leave.
178-(16) "Formal application of retirement" means (A) the member's
179-application, birth certificate or notarized statement supported by other
180-evidence satisfactory to the board, in lieu thereof, (B) records of service,
181-[when] if such records are required by the board to determine a salary
182-rate or years of creditable service, (C) a statement of payment plan,
183-[and,] including, if applicable, the fixed period of time selected by a
184-member under Plan C or the coparticipant's share designated under
185-Plan D, (D) in the case of an application for a disability benefit, a
186-physician's or an advanced practice registered nurse's statement of
187-health, and (E) any other documentation required by the board.
188-(17) "Funding" means the accumulation of assets in advance of the
189-payment of retirement allowances in accordance with a definite
190-actuarial program.
191-(18) "Member" means any Connecticut teacher employed for an
192-average of at least one-half of each school day, except that no teacher
193-who under any provision of the general statutes elects not to participate
194-in the system shall be a member unless and until the teacher elects to
195-participate in the system. Members teaching in a nonpublic school
196-classified as a public school by the board under the provisions of this
197-section may continue as members as long as they continue as teachers
198-in such school even if the school ceases to be so classified. A former Senate Bill No. 1080
199155
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201159
202-teacher who has not withdrawn his or her accumulated contributions
203-shall be an "inactive member". A member who, during the period of a
204-formal leave of absence granted by his or her employer, but not
205-exceeding an aggregate of ten school months, continues to make
206-mandatory contributions to the board, retains his or her status as an
207-active member.
208-(19) "Normal cost" means the amount of contribution which the state
209-is required to make into the retirement fund in order to meet the
210-actuarial cost of current service.
211-(20) "Public school" means any day school conducted within or
212-without this state under the orders and superintendence of a duly
213-elected school committee, a board of education, the State Board of
214-Education, the Office of Early Childhood, the board of governors or any
215-of its constituent units, the E. O. Smith School, the Children's Center and
216-its successors, the State Education Resource Center established pursuant
217-to section 10-4q of the 2014 supplement to the general statutes, revision
218-of 1958, revised to January 1, 2013, the State Education Resource Center
219-established pursuant to section 10-357a, joint activities of boards of
220-education authorized by subsection (b) of section 10-158a and any
221-institution supported by the state at which teachers are employed or any
222-incorporated secondary school not under the orders and
223-superintendence of a duly elected school committee or board of
224-education but located in a town not maintaining a high school and
225-providing free tuition to pupils of the town in which it is located, and
226-which has been approved by the State Board of Education under the
227-provisions of part II of chapter 164, provided that such institution or
228-such secondary school is classified as a public school by the retirement
229-board.
230-(21) "Retirement allowance" means payments for life derived from
231-member contributions, including credited interest, and contributions
232-from the state. Senate Bill No. 1080
160+amount the parent would be entitled to as a dependent parent under 112
161+this chapter. A "parent of a deceased member" is (i) the mother or father 113
162+of a deceased member; or (ii) a stepparent of a deceased member by a 114
163+marriage entered into before the member attained age sixteen; or (iii) an 115
164+adopting parent of a deceased member who adopted the deceased 116
165+member before the member attained age sixteen. 117
166+(12) "Designated beneficiary" means a person designated on a form 118
167+prescribed by the board by a member to receive amounts which become 119
168+payable under this chapter as the result of the member's death whether 120
169+before or after retirement. If a designated beneficiary is not living at the 121
170+time of the death of a member, the amounts that would have been 122
171+payable to the designated beneficiary shall be paid to the member's 123
172+estate. 124
173+(13) "Disabled" means the inability to perform any teaching service, 125
174+whether or not such service is performed full-time or part-time, in a 126
175+public or nonpublic school or a nonschool setting, on a volunteer basis 127
176+or for compensation, within or without the state, or engage in any 128
177+substantial gainful activity by reason of any medically determinable 129
178+physical or mental impairment [which] that (A) is permanent or can be 130
179+expected to last continually for not less than twelve months from the 131
180+onset of such impairment, or (B) can be expected to result in death or to 132
181+be of long-continued and indefinite duration, except that during the first 133
182+twenty-four months that a member is receiving a disability allowance, 134
183+"disabled" means the inability to perform the usual duties of his 135
184+occupation by reason of any such impairment. 136
185+(14) "Employer" means an elected school committee, a board of 137
186+education, the State Board of Education, the Office of Early Childhood, 138
187+the Board of Regents for Higher Education or any of the constituent 139
188+units, the governing body of the Children's Center and its successors, 140
189+the E. O. Smith School and any other activity, institution or school 141
190+employing members. 142
191+(15) "Formal leave of absence" means any absence from active service 143 Raised Bill No. 1080
233192
234-Public Act No. 21-186 8 of 23
235193
236-(22) "School year" means the twelve months ending on June thirtieth
237-of each year.
238-(23) "Surviving spouse" means a widow or widower of a deceased
239-member who (A) was living with the member at the time of the
240-member's death, or receiving, or entitled by court order or agreement to
241-receive, regular support payments from the member, and (B) has not
242-remarried.
243-(24) "Survivors" means a surviving spouse, a dependent former
244-spouse, a dependent child and a dependent parent.
245-(25) "System" means the Connecticut teachers' retirement system.
246-(26) "Teacher" means (A) any teacher, permanent substitute teacher,
247-principal, assistant principal, supervisor, assistant superintendent or
248-superintendent employed by the public schools in a professional
249-capacity while possessing a certificate or permit issued by the State
250-Board of Education, provided on and after July 1, 1975, such certificate
251-shall be for the position in which the person is then employed, except as
252-provided for in section 10-183qq, (B) certified personnel who provide
253-health and welfare services for children in nonprofit schools, as
254-provided in section 10-217a, under an oral or written agreement, (C) any
255-person who is engaged in teaching or supervising schools for adults if
256-the annual salary paid for such service is equal to or greater than the
257-minimum salary paid for a regular, full-time teaching position in the
258-day schools in the town where such service is rendered, (D) a member
259-of the professional staff of the State Board of Education, the Office of
260-Early Childhood, or of the Board of Regents for Higher Education or any
261-of the constituent units, and (E) a member of the staff of the State
262-Education Resource Center established pursuant to section 10-4q of the
263-2014 supplement to the general statutes, revision of 1958, revised to
264-January 1, 2013, or the State Education Resource Center established
265-pursuant to section 10-357a, employed in a professional capacity while Senate Bill No. 1080
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266197
267-Public Act No. 21-186 9 of 23
198+in the public schools of Connecticut formally granted by a member's 144
199+employer as evidenced by contemporary records of the employer, 145
200+provided in the case of an absence due to illness, medical or other 146
201+evidence of such illness may, at the discretion of the Teachers' 147
202+Retirement Board, be accepted in lieu of evidence of the formal granting 148
203+of a leave. 149
204+(16) "Formal application of retirement" means (A) the member's 150
205+application, birth certificate or notarized statement supported by other 151
206+evidence satisfactory to the board, in lieu thereof, (B) records of service, 152
207+[when] if such records are required by the board to determine a salary 153
208+rate or years of creditable service, (C) a statement of payment plan, 154
209+[and,] including, if applicable, the fixed period of time selected by a 155
210+member under Plan C or the coparticipant's share designated under 156
211+Plan D, (D) in the case of an application for a disability benefit, a 157
212+physician's or an advanced practice registered nurse's statement of 158
213+health, and (E) any other documentation required by the board. 159
214+(17) "Funding" means the accumulation of assets in advance of the 160
215+payment of retirement allowances in accordance with a definite 161
216+actuarial program. 162
217+(18) "Member" means any Connecticut teacher employed for an 163
218+average of at least one-half of each school day, except that no teacher 164
219+who under any provision of the general statutes elects not to participate 165
220+in the system shall be a member unless and until the teacher elects to 166
221+participate in the system. Members teaching in a nonpublic school 167
222+classified as a public school by the board under the provisions of this 168
223+section may continue as members as long as they continue as teachers 169
224+in such school even if the school ceases to be so classified. A former 170
225+teacher who has not withdrawn his or her accumulated contributions 171
226+shall be an "inactive member". A member who, during the period of a 172
227+formal leave of absence granted by his or her employer, but not 173
228+exceeding an aggregate of ten school months, continues to make 174
229+mandatory contributions to the board, retains his or her status as an 175
230+active member. 176 Raised Bill No. 1080
268231
269-possessing a certificate or permit issued by the State Board of Education.
270-A "permanent substitute teacher" is one who serves as such for at least
271-ten months during any school year.
272-(27) "Unfunded liability" means the actuarially determined value of
273-the liability for service before the date of the actuarial valuation less the
274-accumulated assets in the retirement fund.
275-(28) "Internal Revenue Code" means the Internal Revenue Code of
276-1986, or any subsequent corresponding internal revenue code of the
277-United States, as from time to time amended, and any regulations
278-promulgated under or interpretations of said code that may affect this
279-chapter.
280-(29) "Limitation year" means the twelve-month period beginning
281-each July first and ending each June thirtieth.
282-Sec. 2. Section 10-183f of the general statutes is repealed and the
283-following is substituted in lieu thereof (Effective July 1, 2021):
284-(a) A member is eligible to receive a normal retirement benefit [who]
285-if such member (1) has attained age sixty and has accumulated twenty
286-years of credited service in the public schools of Connecticut, or (2) has
287-attained any age and has accumulated thirty-five years of credited
288-service, at least twenty-five years of which are service in the public
289-schools of Connecticut.
290-(b) A member is eligible to receive a proratable retirement benefit
291-[who] if such member has attained age sixty prior to termination of
292-service and has accumulated at least ten years of credited service in the
293-public schools of Connecticut.
294-(c) A member is eligible to receive an early retirement benefit [who]
295-if such member has accumulated twenty-five years of credited service
296-at least twenty years of which are service in the public schools of Senate Bill No. 1080
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300-Connecticut, or [who] if such member has attained the age of fifty-five
301-and has accumulated at least twenty years of credited service, at least
302-fifteen of which are service in the public schools of Connecticut.
303-(d) A member is eligible to receive a deferred vested retirement
304-benefit beginning at age sixty [who] if such member: (1) Has
305-accumulated ten years of credited service in the public schools of
306-Connecticut; and (2) terminates service before becoming eligible for any
307-other retirement benefit; and (3) leaves his or her accumulated
308-contributions with the system.
309-(e) Repealed by P.A. 79-541, S. 5, 6.
310-(f) The survivors of a member who dies (1) while in service in the
311-public schools of Connecticut, (2) within two months after withdrawal
312-from such service and prior to the effective date of such member's
313-retirement or (3) while receiving a disability benefit under section 10-
314-183aa, as amended by this act, shall receive survivors' benefits. [, except
315-that, if a member who has elected a coparticipant option, under section
316-10-183j, dies after such option becomes effective, such coparticipant
317-option shall be given effect and no survivors' benefits shall be payable.]
318-Before any survivors' benefits are paid, the board shall receive such
319-applications and other documents and information as it deems
320-necessary.
321-(g) Notwithstanding any provision of this chapter, pursuant to
322-Section 401(a)(9) of the Internal Revenue Code, a member shall begin
323-receiving benefits under this chapter no later than April first of the
324-calendar year following the calendar year in which (1) the member
325-attains age seventy and one-half, or seventy-two for members who
326-attain such age on or after January 1, 2020, or (2) if the member retires
327-after age seventy and one-half, [the] or seventy-two for members who
328-attain such age on or after January 1, 2020, in the calendar year in which
329-such member retires. Senate Bill No. 1080
237+(19) "Normal cost" means the amount of contribution which the state 177
238+is required to make into the retirement fund in order to meet the 178
239+actuarial cost of current service. 179
240+(20) "Public school" means any day school conducted within or 180
241+without this state under the orders and superintendence of a duly 181
242+elected school committee, a board of education, the State Board of 182
243+Education, the Office of Early Childhood, the board of governors or any 183
244+of its constituent units, the E. O. Smith School, the Children's Center and 184
245+its successors, the State Education Resource Center established pursuant 185
246+to section 10-4q of the 2014 supplement to the general statutes, revision 186
247+of 1958, revised to January 1, 2013, the State Education Resource Center 187
248+established pursuant to section 10-357a, joint activities of boards of 188
249+education authorized by subsection (b) of section 10-158a and any 189
250+institution supported by the state at which teachers are employed or any 190
251+incorporated secondary school not under the orders and 191
252+superintendence of a duly elected school committee or board of 192
253+education but located in a town not maintaining a high school and 193
254+providing free tuition to pupils of the town in which it is located, and 194
255+which has been approved by the State Board of Education under the 195
256+provisions of part II of chapter 164, provided that such institution or 196
257+such secondary school is classified as a public school by the retirement 197
258+board. 198
259+(21) "Retirement allowance" means payments for life derived from 199
260+member contributions, including credited interest, and contributions 200
261+from the state. 201
262+(22) "School year" means the twelve months ending on June thirtieth 202
263+of each year. 203
264+(23) "Surviving spouse" means a widow or widower of a deceased 204
265+member who (A) was living with the member at the time of the 205
266+member's death, or receiving, or entitled by court order or agreement to 206
267+receive, regular support payments from the member, and (B) has not 207
268+remarried. 208 Raised Bill No. 1080
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331-Public Act No. 21-186 11 of 23
332270
333-Sec. 3. Subsection (a) of section 10-183i of the general statutes is
334-repealed and the following is substituted in lieu thereof (Effective July 1,
335-2021):
336-(a) A member may make voluntary contributions to the system and
337-may, no more than once, withdraw such voluntary contributions from
338-the system under rules of the board. Any voluntary contribution shall
339-be made solely by payroll deduction of an amount subject to state,
340-federal or local tax in the tax or income year in which such voluntary
341-contribution is made. Voluntary contributions shall be subject to the
342-limitations imposed under Section 415(c) of the Internal Revenue Code
343-for the applicable limitation year. Such contributions shall earn credited
344-interest. Upon retirement such member shall elect to receive the
345-accumulated contributions plus credited interest either in a lump sum
346-or in the form of an actuarially equivalent annuity for life. Such lump
347-sum, [or] if elected, shall be paid not later than three months after the
348-effective date of retirement, except the board may delay payment of
349-such lump sum in the case of extenuating circumstances. If such delay
350-occurs, the board shall submit a written notice to the member explaining
351-the nature of the extenuating circumstances and an estimate as to when
352-such lump sum shall be paid. Payment of such annuity, if elected, shall
353-[be paid or commenced to be paid] commence when the first payment
354-of such member's other retirement benefit is made. If such member dies
355-before the effective date of his or her retirement, the accumulated
356-contributions plus credited interest shall be paid to such member's
357-designated beneficiary.
358-Sec. 4. Section 10-183l of the general statutes is repealed and the
359-following is substituted in lieu thereof (Effective July 1, 2021):
360-(a) (1) On and after July 1, 1991, the management of the system shall
361-continue to be vested in the Teachers' Retirement Board, whose
362-members shall include the Treasurer, the Secretary of the Office of Policy
363-and Management and the Commissioner of Education, or their Senate Bill No. 1080
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275+(24) "Survivors" means a surviving spouse, a dependent former 209
276+spouse, a dependent child and a dependent parent. 210
277+(25) "System" means the Connecticut teachers' retirement system. 211
278+(26) "Teacher" means (A) any teacher, permanent substitute teacher, 212
279+principal, assistant principal, supervisor, assistant superintendent or 213
280+superintendent employed by the public schools in a professional 214
281+capacity while possessing a certificate or permit issued by the State 215
282+Board of Education, provided on and after July 1, 1975, such certificate 216
283+shall be for the position in which the person is then employed, except as 217
284+provided for in section 10-183qq, (B) certified personnel who provide 218
285+health and welfare services for children in nonprofit schools, as 219
286+provided in section 10-217a, under an oral or written agreement, (C) any 220
287+person who is engaged in teaching or supervising schools for adults if 221
288+the annual salary paid for such service is equal to or greater than the 222
289+minimum salary paid for a regular, full-time teaching position in the 223
290+day schools in the town where such service is rendered, (D) a member 224
291+of the professional staff of the State Board of Education, the Office of 225
292+Early Childhood, or of the Board of Regents for Higher Education or any 226
293+of the constituent units, and (E) a member of the staff of the State 227
294+Education Resource Center established pursuant to section 10-4q of the 228
295+2014 supplement to the general statutes, revision of 1958, revised to 229
296+January 1, 2013, or the State Education Resource Center established 230
297+pursuant to section 10-357a, employed in a professional capacity while 231
298+possessing a certificate or permit issued by the State Board of Education. 232
299+A "permanent substitute teacher" is one who serves as such for at least 233
300+ten months during any school year. 234
301+(27) "Unfunded liability" means the actuarially determined value of 235
302+the liability for service before the date of the actuarial valuation less the 236
303+accumulated assets in the retirement fund. 237
304+(28) "Internal Revenue Code" means the Internal Revenue Code of 238
305+1986, or any subsequent corresponding internal revenue code of the 239
306+United States, as from time to time amended, and any regulations 240 Raised Bill No. 1080
366307
367-designees, who shall be voting members of the board, ex officio. (2) On
368-or before June 15, 1985, and quadrennially thereafter, the members of
369-the system shall elect from their number, in a manner prescribed by said
370-board, two persons to serve as members of said board for terms of four
371-years beginning July first following such election. Both of such persons
372-shall be active teachers who shall be nominated by the members of the
373-system who are not retired and elected by all the members of the system.
374-On or before July 1, 1991, and quadrennially thereafter, the members of
375-the system shall elect from their number, in a manner prescribed by said
376-board, three persons to serve as members of said board for terms of four
377-years beginning July first following such election. Two of such persons
378-shall be retired teachers who shall be nominated by the retired members
379-of the system and elected by all the members of the system and one shall
380-be an active teacher who shall be nominated by the members of the
381-system who are not retired and elected by all the members of the system.
382-(3) On or before July 1, 2011, and quadrennially thereafter, the members
383-of the system shall elect from their number, in a manner prescribed by
384-said board, one person to serve as a member of said board for a term of
385-four years beginning July first following such election. Such person shall
386-be an active teacher who shall be nominated by the members of the
387-system who are not retired, elected by all the members of the system
388-and a member of an exclusive representative of a teachers' bargaining
389-unit that is not represented by the members of the board elected under
390-subdivision (2) of this subsection. (4) If a vacancy occurs in the positions
391-filled by the members of the system who are not retired, said board shall
392-elect a member of the system who is not retired to fill the unexpired
393-portion of the term. If a vacancy occurs in the positions filled by the
394-retired members of the system, said board shall elect a retired member
395-of the system to fill the unexpired portion of the term. The Governor
396-shall appoint five public members to said board in accordance with the
397-provisions of section 4-9a, one of whom shall be the mayor, first
398-selectman or chief elected official of a municipality. On and after [the
399-effective date of this section] October 31, 2017, the Governor shall fill the Senate Bill No. 1080
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403-next vacant position on the board that is appointed by the Governor
404-with a person who is the mayor, first selectman or chief elected official
405-of a municipality. The members of the board shall serve without
406-compensation, but shall be reimbursed for any expenditures or loss of
407-salary or wages which they incur through service on the board. [All
408-decisions of the board shall require the approval of six members of the
409-board or a majority of the members who are present, whichever is
410-greater] A majority of the membership of the board shall constitute a
411-quorum for the transaction of any business.
412-(b) In carrying out its duties, the board may employ [a secretary] a
413-chief administrator with a title established by the board, who shall also
414-serve as secretary of the board, an administrative officer and such
415-[clerical and other assistance] staff as may be necessary. Their salaries
416-shall be paid by said board with the approval of the Secretary of the
417-Office of Policy and Management. Said board shall employ the services
418-of one or more actuaries, each of which shall be an individual or firm
419-having on its staff a fellow of the Society of Actuaries, to carry out the
420-actuarial duties of this section and sections 10-183b, as amended by this
421-act, 10-183r, and 10-183z and for such related purposes as the board
422-deems advisable. The cost of such services shall be charged to the funds
423-provided for in section 10-183r. Said board shall arrange for such
424-actuary to prepare an actuarial valuation of the assets and liabilities of
425-the system as of June 30, 1980, and at least once every two years
426-thereafter. On the basis of reasonable actuarial assumptions approved
427-by the board, such actuary shall determine the [normal cost] actuarially
428-determined employer contribution required to meet the actuarial cost of
429-current service and the unfunded accrued liability. Commencing
430-December 1, 2002, such valuation shall be completed prior to December
431-first biennially. Said board shall adopt all needed actuarial tables and
432-may adopt regulations and rules not inconsistent with this chapter,
433-including regulations and rules for payment of purchased service
434-credits and repayment of previously withdrawn accumulated Senate Bill No. 1080
313+promulgated under or interpretations of said code that may affect this 241
314+chapter. 242
315+(29) "Limitation year" means the twelve-month period beginning 243
316+each July first and ending each June thirtieth. 244
317+Sec. 2. Section 10-183f of the general statutes is repealed and the 245
318+following is substituted in lieu thereof (Effective July 1, 2021): 246
319+(a) A member is eligible to receive a normal retirement benefit [who] 247
320+if such member (1) has attained age sixty and has accumulated twenty 248
321+years of credited service in the public schools of Connecticut, or (2) has 249
322+attained any age and has accumulated thirty-five years of credited 250
323+service, at least twenty-five years of which are service in the public 251
324+schools of Connecticut. 252
325+(b) A member is eligible to receive a proratable retirement benefit 253
326+[who] if such member has attained age sixty prior to termination of 254
327+service and has accumulated at least ten years of credited service in the 255
328+public schools of Connecticut. 256
329+(c) A member is eligible to receive an early retirement benefit [who] 257
330+if such member has accumulated twenty-five years of credited service 258
331+at least twenty years of which are service in the public schools of 259
332+Connecticut, or [who] if such member has attained the age of fifty-five 260
333+and has accumulated at least twenty years of credited service, at least 261
334+fifteen of which are service in the public schools of Connecticut. 262
335+(d) A member is eligible to receive a deferred vested retirement 263
336+benefit beginning at age sixty [who] if such member: (1) Has 264
337+accumulated ten years of credited service in the public schools of 265
338+Connecticut; and (2) terminates service before becoming eligible for any 266
339+other retirement benefit; and (3) leaves his or her accumulated 267
340+contributions with the system. 268
341+(e) Repealed by P.A. 79-541, S. 5, 6. 269 Raised Bill No. 1080
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437343
438-contributions. Said board shall establish [such funds as are] an
439-operational budget necessary for the management of the system. The
440-board may enter into such contractual agreements, in accordance with
441-established procedures, as may be necessary for the discharge of its
442-duties.
443-Sec. 5. Section 10-183p of the general statutes is repealed and the
444-following is substituted in lieu thereof (Effective July 1, 2021):
445-[(a) Any member of either the state employees retirement system or
446-the teachers' retirement system, if eligible to belong to the other or in
447-accordance with the provisions of subsection (h) of section 5-160 or
448-section 5-192e, may transfer from the one to which such member
449-belongs to the other or prior to the first of the month following three
450-months after June 28, 1985, to an alternate retirement program, as
451-defined in subsection (u) of section 5-154, when authorized to do so, in
452-the case of a transfer between said systems or a transfer from the
453-teachers' retirement system to an alternate retirement program, by the
454-concurrent action of the State Employees Retirement Commission and
455-the Teachers' Retirement Board. No person shall be eligible to
456-membership in more than one such system or program at the same time,
457-provided nothing contained herein shall affect the rights of any person
458-who, on June 18, 1953, was a member of both systems. Any member of
459-the teachers' retirement system who elects or has elected to participate
460-in an alternate retirement program shall receive a refund of all
461-contributions made by him into said system in lieu of any benefits under
462-said system. Any former state employee who was, during such
463-employee's period of employment, eligible to belong to either the state
464-employees retirement system or the teachers' retirement system and
465-who withdrew from the state employees retirement system after July 1,
466-1940, to become a member of the teachers' retirement system may be
467-credited in the teachers' retirement system with such member's period
468-of state service upon making application in writing to the secretary of Senate Bill No. 1080
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348+(f) The survivors of a member who dies (1) while in service in the 270
349+public schools of Connecticut, (2) within two months after withdrawal 271
350+from such service and prior to the effective date of such member's 272
351+retirement or (3) while receiving a disability benefit under section 10-273
352+183aa, as amended by this act, shall receive survivors' benefits. [, except 274
353+that, if a member who has elected a coparticipant option, under section 275
354+10-183j, dies after such option becomes effective, such coparticipant 276
355+option shall be given effect and no survivors' benefits shall be payable.] 277
356+Before any survivors' benefits are paid, the board shall receive such 278
357+applications and other documents and information as it deems 279
358+necessary. 280
359+(g) Notwithstanding any provision of this chapter, pursuant to 281
360+Section 401(a)(9) of the Internal Revenue Code, a member shall begin 282
361+receiving benefits under this chapter no later than April first of the 283
362+calendar year following the calendar year in which (1) the member 284
363+attains age seventy and one-half, or seventy-two for members who 285
364+attain such age on or after January 1, 2020, or (2) if the member retires 286
365+after age seventy and one-half, [the] or seventy-two for members who 287
366+attain such age on or after January 1, 2020, in the calendar year in which 288
367+such member retires. 289
368+Sec. 3. Subsection (a) of section 10-183i of the general statutes is 290
369+repealed and the following is substituted in lieu thereof (Effective July 1, 291
370+2021): 292
371+(a) A member may make voluntary contributions to the system and 293
372+may, no more than once, withdraw such voluntary contributions from 294
373+the system under rules of the board. Any voluntary contribution shall 295
374+be made solely by payroll deduction of an amount subject to state, 296
375+federal or local tax in the tax or income year in which such voluntary 297
376+contribution is made. Voluntary contributions shall be subject to the 298
377+limitations imposed under Section 415(c) of the Internal Revenue Code 299
378+for the applicable limitation year. Such contributions shall earn credited 300
379+interest. Upon retirement such member shall elect to receive the 301
380+accumulated contributions plus credited interest either in a lump sum 302 Raised Bill No. 1080
471381
472-the Teachers' Retirement Board and paying contributions for such
473-period of service with credited interest from the date such service was
474-rendered.
475-(b) No person who has creditable service as a member of the state
476-employees retirement system and who transfers, on or after May 6, 1975,
477-to the teachers' retirement system shall be entitled to benefits from the
478-teachers' retirement system until such person has been a member of and
479-contributed to said system for a period of one year. If such transferee
480-dies or becomes disabled before completion of that one year, such
481-transfer shall be deemed to be cancelled and such person shall be
482-deemed to be a member of the state employees retirement system.]
483-Any member who is also a participant in an alternate retirement
484-program, as defined in subsection (u) of section 5-154, the state
485-employees retirement system or any other retirement system may
486-purchase service credit in the Connecticut teachers' retirement system
487-in accordance with section 10-183e, provided such member withdraws
488-any and all employee funds and forfeits all employer contributions and
489-earnings thereon in the respective system, other than the Social Security
490-System or the nonregular military retirement system under 10 USC
491-Chapter 1223, as amended from time to time. No person shall be eligible
492-for membership in more than one such system or program at the same
493-time for the same service.
494-Sec. 6. Section 10-183v of the general statutes is repealed and the
495-following is substituted in lieu thereof (Effective July 1, 2021):
496-(a) (1) Except as provided in subdivisions (2) and (3) of this subsection
497-and subsection (b) of this section, a teacher receiving retirement benefits
498-from the system may not be employed by an employer in a teaching
499-position receiving compensation paid out of public money appropriated
500-for school purposes except that such teacher may be employed in such
501-a position and receive no more than forty-five per cent of the maximum Senate Bill No. 1080
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505-salary level for the assigned position for each school year. Any teacher
506-who receives in excess of such amount shall reimburse the board for the
507-amount of such excess.
508-(2) Commencing July 1, 2016, to June 30, 2020, inclusive, the
509-provisions of subdivision (1) of this subsection establishing a limitation
510-on the compensation of a reemployed teacher and requiring the
511-reimbursement of any amount received in excess of that limitation shall
512-not apply to a teacher who (A) is receiving retirement benefits from the
513-system based on thirty-four or more years of credited service, (B) is
514-reemployed as a teacher in a district designated as an alliance district
515-pursuant to section 10-262u, and (C) was serving as a teacher in that
516-district on July 1, 2015.
517-(3) On and after July 1, 2016, a teacher receiving retirement benefits
518-from the system may be employed in a teaching position and receive (A)
519-compensation paid out of public money appropriated for school
520-purposes, (B) health insurance benefits, and (C) other employment
521-benefits provided to active teachers employed by such school system,
522-provided such teacher does not receive a retirement income during such
523-employment. Payment of such teacher's retirement income shall resume
524-on the first day of the month following the termination of such
525-employment. The compensation under subparagraph (A) of this
526-subdivision shall be provided in accordance with subsection (c) of this
527-section.
528-(4) Notice of employment under this subsection shall be sent to the
529-board by the employer at the beginning and end of the school year, or
530-assignment within the school year when reemployed for less than the
531-full school year.
532-(b) A teacher receiving retirement benefits from the system may be
533-reemployed for up to one full school year by a local board of education,
534-the State Board of Education or by any constituent unit of the state Senate Bill No. 1080
387+or in the form of an actuarially equivalent annuity for life. Such lump 303
388+sum, [or] if elected, shall be paid not later than three months after the 304
389+effective date of retirement, except the board may delay payment of 305
390+such lump sum in the case of extenuating circumstances. If such delay 306
391+occurs, the board shall submit a written notice to the member explaining 307
392+the nature of the extenuating circumstances and an estimate as to when 308
393+such lump sum shall be paid. Payment of such annuity, if elected, shall 309
394+[be paid or commenced to be paid] commence when the first payment 310
395+of such member's other retirement benefit is made. If such member dies 311
396+before the effective date of his or her retirement, the accumulated 312
397+contributions plus credited interest shall be paid to such member's 313
398+designated beneficiary. 314
399+Sec. 4. Section 10-183l of the general statutes is repealed and the 315
400+following is substituted in lieu thereof (Effective July 1, 2021): 316
401+(a) (1) On and after July 1, 1991, the management of the system shall 317
402+continue to be vested in the Teachers' Retirement Board, whose 318
403+members shall include the Treasurer, the Secretary of the Office of Policy 319
404+and Management and the Commissioner of Education , or their 320
405+designees, who shall be voting members of the board, ex officio. (2) On 321
406+or before June 15, 1985, and quadrennially thereafter, the members of 322
407+the system shall elect from their number, in a manner prescribed by said 323
408+board, two persons to serve as members of said board for terms of four 324
409+years beginning July first following such election. Both of such persons 325
410+shall be active teachers who shall be nominated by the members of the 326
411+system who are not retired and elected by all the members of the system. 327
412+On or before July 1, 1991, and quadrennially thereafter, the members of 328
413+the system shall elect from their number, in a manner prescribed by said 329
414+board, three persons to serve as members of said board for terms of four 330
415+years beginning July first following such election. Two of such persons 331
416+shall be retired teachers who shall be nominated by the retired members 332
417+of the system and elected by all the members of the system and one shall 333
418+be an active teacher who shall be nominated by the members of the 334
419+system who are not retired and elected by all the members of the system. 335 Raised Bill No. 1080
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537421
538-system of higher education (1) in a position designated by the
539-Commissioner of Education as a subject shortage area for the school year
540-in which the teacher is being employed, (2) at a school located in a school
541-district identified as a priority school district, pursuant to section 10-
542-266p, for the school year in which the teacher is being employed, (3) if
543-the teacher graduated from a public high school in an educational
544-reform district, as defined in section 10-262u, or (4) if the teacher
545-graduated from an historically black college or university or a Hispanic-
546-serving institution, as those terms are defined in the Higher Education
547-Act of 1965, P.L. 89-329, as amended from time to time, and reauthorized
548-by the Higher Education Opportunity Act of 2008, P.L. 110-315, as
549-amended from time to time. Notice of such reemployment shall be sent
550-to the board by the employer and by the retired teacher at the time of
551-hire and at the end of the assignment. Such reemployment may be
552-extended for [an] one additional school year, not to exceed two school
553-years over the lifetime of the retiree, provided the local board of
554-education (A) submits a written request for approval to the Teachers'
555-Retirement Board, (B) certifies that no qualified candidates are available
556-prior to the reemployment of such teacher, and (C) indicates the type of
557-assignment to be performed, the anticipated date of rehire and the
558-expected duration of the assignment.
559-(c) The employment of a teacher under subsections (a) and (b) of this
560-section shall not be considered as service qualifying for continuing
561-contract status under section 10-151 and the salary of such teacher shall
562-be fixed at an amount at least equal to that paid other teachers in the
563-same school system with similar training and experience for the same
564-type of service.
565-(d) No person shall be entitled to survivor's benefits under subsection
566-(f) of section 10-183f, as amended by this act, as a result of reemployment
567-under this section.
568-(e) The same option plan of retirement benefits in effect prior to Senate Bill No. 1080
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426+(3) On or before July 1, 2011, and quadrennially thereafter, the members 336
427+of the system shall elect from their number, in a manner prescribed by 337
428+said board, one person to serve as a member of said board for a term of 338
429+four years beginning July first following such election. Such person shall 339
430+be an active teacher who shall be nominated by the members of the 340
431+system who are not retired, elected by all the members of the system 341
432+and a member of an exclusive representative of a teachers' bargaining 342
433+unit that is not represented by the members of the board elected under 343
434+subdivision (2) of this subsection. (4) If a vacancy occurs in the positions 344
435+filled by the members of the system who are not retired, said board shall 345
436+elect a member of the system who is not retired to fill the unexpired 346
437+portion of the term. If a vacancy occurs in the positions filled by the 347
438+retired members of the system, said board shall elect a retired member 348
439+of the system to fill the unexpired portion of the term. The Governor 349
440+shall appoint five public members to said board in accordance with the 350
441+provisions of section 4-9a, one of whom shall be the mayor, first 351
442+selectman or chief elected official of a municipality. On and after the 352
443+effective date of this section, the Governor shall fill the next vacant 353
444+position on the board that is appointed by the Governor with a person 354
445+who is the mayor, first selectman or chief elected official of a 355
446+municipality. The members of the board shall serve witho ut 356
447+compensation, but shall be reimbursed for any expenditures or loss of 357
448+salary or wages which they incur through service on the board. [All 358
449+decisions of the board shall require the approval of six members of the 359
450+board or a majority of the members who are present, whichever is 360
451+greater] A majority of the membership of the board shall constitute a 361
452+quorum for the transaction of any business. 362
453+(b) In carrying out its duties, the board may employ [a secretary] a 363
454+chief administrator with a title established by the board, who shall also 364
455+serve as secretary of the board, an administrative officer and such 365
456+[clerical and other assistance] staff as may be necessary. Their salaries 366
457+shall be paid by said board with the approval of the Secretary of the 367
458+Office of Policy and Management. Said board shall employ the services 368
459+of one or more actuaries, each of which shall be an individual or firm 369 Raised Bill No. 1080
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572-reemployment shall continue for a reemployed teacher during
573-reemployment.
574-(f) Any member in violation of any provision of this section, as
575-determined by the board, shall be required to reimburse the board for
576-all amounts such member received in excess of the amount permitted
577-under this section. Such reimbursement shall be accomplished through
578-an offset of all or a portion of the excess amount which can be recaptured
579-commencing with the next immediate retirement benefit payment
580-issued to such member. Such member may request an alternative
581-payment method to reimburse the board for the excess amount through
582-an acceptable alternative method agreed to by the board.
583-(g) In no event shall a retired member be permitted to revert to active
584-status after the effective date of retirement, except a member may
585-suspend their retirement benefit for reemployment purposes.
586-[(f)] (h) The provisions of this section in effect on June 30, 2003,
587-revision of 1958, revised to January 1, 2003, shall be applicable to any
588-person making contributions to the Teachers' Retirement System on
589-June 30, 2003, in accordance with said provisions.
590-(i) For purposes of this section, "employed" and "reemployed" mean
591-to hire, retain or otherwise procure the services of a retired teacher or
592-member by an employer.
593-Sec. 7. Section 10-183y of the general statutes is repealed and the
594-following is substituted in lieu thereof (Effective July 1, 2021):
595-Any member may appeal to the Teachers' Retirement Board for
596-reconsideration of a decision of the board affecting such member. Such
597-member shall submit with such appeal a written statement identifying
598-the section of the general statutes that provides for the benefit to which
599-such member claims he or she was entitled and denied and received a
600-written denial for such request. Such appeal shall be made within ninety Senate Bill No. 1080
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604-days of the date of issuance of written notice of such decision. The board
605-shall meet to review such member's records and, if requested in writing,
606-allow such member to appear at such meeting. The board shall render a
607-written decision within sixty days of receipt of such request for
608-reconsideration.
609-Sec. 8. Section 10-183aa of the general statutes is repealed and the
610-following is substituted in lieu thereof (Effective July 1, 2021):
611-(a) (1) An active member is eligible for a disability allowance if he or
612-she has [(1)] (A) become disabled as a result of any sickness or injury
613-incurred in the performance of his or her duty as a teacher, without
614-regard to the member's accumulated years of service at the time the
615-disability is incurred; or [(2)] (B) accumulated at least five years of
616-service in the public schools and becomes disabled, without regard to
617-whether the disability was incurred in the performance of his or her
618-duty as a teacher.
619-(2) Any active member seeking a disability allowance shall submit to
620-the board a formal application for disability allowance, which shall
621-include the following: (A) The member's application; (B) the member's
622-birth certificate or, in lieu thereof, a notarized statement supported by
623-other evidence satisfactory to the board; (C) records of service, if such
624-records are required by the board to determine a salary rate or years of
625-creditable service; (D) a physician's statement of health for the member,
626-including, but not limited to, medical reports and office notes from such
627-physician; (E) in the case of a member who is married, a marriage
628-certificate; (F) an employer's statement regarding work performance,
629-attendance records and any other information regarding the member's
630-disability; (G) the member's statement outlining the effect his or her
631-impairment has on the ability to perform the duties of his or her
632-occupation; and (H) any other documentation required by the board.
633-For any formal application for disability allowance filed on or after July
634-1, 1986, upon a finding by the board that extenuating circumstances Senate Bill No. 1080
466+having on its staff a fellow of the Society of Actuaries, to carry out the 370
467+actuarial duties of this section and sections 10-183b, as amended by this 371
468+act, 10-183r, and 10-183z and for such related purposes as the board 372
469+deems advisable. The cost of such services shall be charged to the funds 373
470+provided for in section 10-183r. Said board shall arrange for such 374
471+actuary to prepare an actuarial valuation of the assets and liabilities of 375
472+the system as of June 30, 1980, and at least once every two years 376
473+thereafter. On the basis of reasonable actuarial assumptions approved 377
474+by the board, such actuary shall determine the [normal cost] actuarially 378
475+determined employer contribution required to meet the actuarial cost of 379
476+current service and the unfunded accrued liability. Commencing 380
477+December 1, 2002, such valuation shall be completed prior to December 381
478+first biennially. Said board shall adopt all needed actuarial tables and 382
479+may adopt regulations and rules not inconsistent with this chapter, 383
480+including regulations and rules for payment of purchased service 384
481+credits and repayment of previously withdrawn accumulated 385
482+contributions. Said board shall establish [such funds as are] an 386
483+operational budget necessary for the management of the system. The 387
484+board may enter into such contractual agreements, in accordance with 388
485+established procedures, as may be necessary for the discharge of its 389
486+duties. 390
487+Sec. 5. Section 10-183p of the general statutes is repealed and the 391
488+following is substituted in lieu thereof (Effective July 1, 2021): 392
489+[(a) Any member of either the state employees retirement system or 393
490+the teachers' retirement system, if eligible to belong to the other or in 394
491+accordance with the provisions of subsection (h) of section 5-160 or 395
492+section 5-192e, may transfer from the one to which such member 396
493+belongs to the other or prior to the first of the month following three 397
494+months after June 28, 1985, to an alternate retirement program, as 398
495+defined in subsection (u) of section 5-154, when authorized to do so, in 399
496+the case of a transfer between said systems or a transfer from the 400
497+teachers' retirement system to an alternate retirement program, by the 401
498+concurrent action of the State Employees Retirement Commission and 402 Raised Bill No. 1080
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638-relating to the health of an active member caused a delay in the filing of
639-such member's complete formal application for disability allowance, the
640-board may deem such application to have been filed up to three months
641-earlier than the actual date of such filing.
642-(b) The disability allowance is computed as follows: Two per cent
643-times credited service to the date of disability multiplied by average
644-annual salary, provided such allowance shall not be less than fifteen per
645-cent or more than fifty per cent of the member's average annual salary.
646-In no case shall such disability allowance, less cost of living adjustments,
647-plus any initial award of Social Security benefits and workers'
648-compensation, exceed seventy-five per cent of the member's average
649-annual salary.
650-(c) The board shall designate a medical committee to be composed of
651-no more than five physicians. If required, other physicians may be
652-employed to report on special cases. Such medical committee shall
653-review each application for a disability allowance and shall make
654-findings and recommendations in writing to the board. The medical
655-committee shall perform additional examinations or case reviews as
656-deemed necessary by the board. Members of such committee shall
657-receive compensation for their services at a rate to be determined by the
658-board.
659-(d) The disability allowance being paid to a member shall cease when
660-and if the disability ends. The board may determine that a member's
661-disability has ended if it finds, upon the recommendation of its medical
662-committee, that the member has failed to pursue an appropriate
663-program of treatment. In either event, such member shall receive
664-credited service for the years he received such disability allowance
665-subject to a maximum total credit of thirty years, or actual years of
666-credited service to the date the disability commenced, whichever is
667-greater. Such member, if eligible, may then (1) retire on a normal, early
668-or proratable retirement benefit, or (2) retain a vested right to a deferred Senate Bill No. 1080
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505+the Teachers' Retirement Board. No person shall be eligible to 403
506+membership in more than one such system or program at the same time, 404
507+provided nothing contained herein shall affect the rights of any person 405
508+who, on June 18, 1953, was a member of both systems. Any member of 406
509+the teachers' retirement system who elects or has elected to participate 407
510+in an alternate retirement program shall receive a refund of all 408
511+contributions made by him into said system in lieu of any benefits under 409
512+said system. Any former state employee who was, during such 410
513+employee's period of employment, eligible to belong to either the state 411
514+employees retirement system or the teachers' retirement system and 412
515+who withdrew from the state employees retirement system after July 1, 413
516+1940, to become a member of the teachers' retirement system may be 414
517+credited in the teachers' retirement system with such member's period 415
518+of state service upon making application in writing to the secretary of 416
519+the Teachers' Retirement Board and paying contributions for such 417
520+period of service with credited interest from the date such service was 418
521+rendered. 419
522+(b) No person who has creditable service as a member of the state 420
523+employees retirement system and who transfers, on or after May 6, 1975, 421
524+to the teachers' retirement system shall be entitled to benefits from the 422
525+teachers' retirement system until such person has been a member of and 423
526+contributed to said system for a period of one year. If such transferee 424
527+dies or becomes disabled before completion of that one year, such 425
528+transfer shall be deemed to be cancelled and such person shall be 426
529+deemed to be a member of the state employees retirement system.] 427
530+Any member who is also a participant in an alternate retirement 428
531+program, as defined in subsection (u) of section 5-154, the state 429
532+employees retirement system or any other retirement system may 430
533+purchase service credit in the Connecticut teachers' retirement system 431
534+in accordance with section 10-183e, provided such member withdraws 432
535+any and all employee funds and forfeits all employer contributions and 433
536+earnings thereon in the respective system, other than the Social Security 434
537+System or the nonregular military retirement system under 10 USC 435 Raised Bill No. 1080
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672-normal, early or proratable retirement benefit. Upon attainment of the
673-member's normal retirement date, as determined by his age and
674-credited service, including the credited service granted by this
675-subsection, the member's disability allowance shall convert to a normal
676-or other service retirement, which shall be payable either in the normal
677-form or under an optional payment form under section 10-183j. The
678-board may require periodic medical examinations.
679-(e) No credit for a period of service of any kind prior to the months
680-in which contribution therefor is made shall be given under this chapter
681-or any special act in determining service in connection with an
682-application for disability allowance other than for injury received in
683-performance of duty as a teacher if such disability occurred within five
684-years after contributions and required interest on account of such period
685-were paid in full. The foregoing limitation shall not apply to (1) any
686-reinstatement of prior Connecticut teaching service, or (2) credit
687-obtained immediately after transfer from the state employees retirement
688-system under this chapter for service previously credited in said system;
689-but in the case of such transfer, no allowance on account of disability
690-occurring within such five-year period, other than for injury received in
691-performance of duty as a teacher, shall exceed the benefit which would
692-have been payable by said system if transfer had not been made.
693-(f) During the first twenty-four months of payment of the disability
694-allowance to a member, twenty per cent of all of such member's outside
695-earned income or wages shall be offset against the disability allowance
696-payable, unless the board determines that such earned income or wages
697-are being paid as part of the rehabilitation of the member. At the
698-expiration of such twenty-four-month period, if the total of the disability
699-allowance and outside earned income exceeds one hundred per cent of
700-average annual salary, the disability allowance will be reduced by the
701-amount of such excess over one hundred per cent. The board shall adopt
702-regulations, in accordance with the provisions of chapter 54, concerning Senate Bill No. 1080
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706-procedures for verification of the income of members in receipt of a
707-disability allowance.
708-(g) All members of the teachers' retirement system who are receiving
709-disability payments under subsection (e) of section 10-183g of the
710-general statutes, revision of 1958, revised to 1979, may, using a form
711-provided by the board, elect to have their disability payments
712-recomputed with regard to the percentage basis and pursuant to the
713-provisions of this section and section 10-183bb. Such election shall not
714-be revocable.
715-Sec. 9. (NEW) (Effective July 1, 2021) (a) The Teachers' Retirement
716-Board shall establish a rollover account for each active, inactive and
717-disabled member who submits a formal application of retirement, as
718-defined in section 10-183b of the general statutes, as amended by this
719-act. Any such member may make rollover contributions of any pretax
720-assets maintained in an eligible retirement plan to such rollover account
721-at any time within two months prior to such member's retirement date,
722-as designated in such application. The board shall not accept any such
723-rollover contribution after a member's retirement date. For purposes of
724-this section, "eligible retirement plan" means an eligible retirement plan
725-as defined in Section 402(c)(8)(B) of the Internal Revenue Code of 1986,
726-or any subsequent corresponding internal revenue code of the United
727-States, as amended from time to time.
728-(b) Commencing with retirements effective September 1, 2021, or
729-later, any amount in a retired member's rollover account shall be
730-distributed to such member in the form of an actuarially equivalent
731-annuity for life, using the annuity rates adopted by the board for the
732-selected retirement date and under the terms and conditions of the
733-payment plan option the member selected on his or her formal
734-application of retirement, as defined in section 10-183b of the general
735-statutes, as amended by this act. If such member dies prior to the date
736-of his or her retirement, the accumulated rollover funds shall be Senate Bill No. 1080
544+Chapter 1223, as amended from time to time. No person shall be eligible 436
545+for membership in more than one such system or program at the same 437
546+time for the same service. 438
547+Sec. 6. Section 10-183v of the general statutes is repealed and the 439
548+following is substituted in lieu thereof (Effective July 1, 2021): 440
549+(a) (1) Except as provided in subdivisions (2) and (3) of this subsection 441
550+and subsection (b) of this section, a teacher receiving retirement benefits 442
551+from the system may not be employed by an employer in a teaching 443
552+position receiving compensation paid out of public money appropriated 444
553+for school purposes except that such teacher may be employed in such 445
554+a position and receive no more than forty-five per cent of the maximum 446
555+salary level for the assigned position for each school year. Any teacher 447
556+who receives in excess of such amount shall reimburse the board for the 448
557+amount of such excess. 449
558+(2) Commencing July 1, 2016, to June 30, 2020, inclusive, the 450
559+provisions of subdivision (1) of this subsection establishing a limitation 451
560+on the compensation of a reemployed teacher and requiring the 452
561+reimbursement of any amount received in excess of that limitation shall 453
562+not apply to a teacher who (A) is receiving retirement benefits from the 454
563+system based on thirty-four or more years of credited service, (B) is 455
564+reemployed as a teacher in a district designated as an alliance district 456
565+pursuant to section 10-262u, and (C) was serving as a teacher in that 457
566+district on July 1, 2015. 458
567+(3) On and after July 1, 2016, a teacher receiving retirement benefits 459
568+from the system may be employed in a teaching position and receive (A) 460
569+compensation paid out of public money appropriated for school 461
570+purposes, (B) health insurance benefits, and (C) other employment 462
571+benefits provided to active teachers employed by such school system, 463
572+provided such teacher does not receive a retirement income during such 464
573+employment. Payment of such teacher's retirement income shall resume 465
574+on the first day of the month following the termination of such 466
575+employment. The compensation under subparagraph (A) of this 467 Raised Bill No. 1080
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740-distributed under the terms and conditions of the payment plan option
741-the member elected on such application.
742-(c) The board shall adopt policies and procedures regarding the
743-prudent and efficient operation of rollover accounts established
744-pursuant to subsection (a) of this section, which shall include, but need
745-not be limited to, application and payment procedures for such
746-accounts.
747-(d) The funds in a member's rollover account shall be used only for
748-distributions in accordance with subsection (b) of this section. The funds
749-in such account may not be applied toward the purchase of additional
750-credited service pursuant to section 10-183e of the general statutes. No
751-interest shall be applied to any funds contained in a member's rollover
752-account.
753-(e) Rollover contributions made in accordance with this section shall
754-not be treated as contributions, as defined in section 10-183b of the
755-general statutes, as amended by this act, and the board shall not subject
756-such contributions to the limitations imposed under Section 415(c) of the
757-Internal Revenue Code of 1986, or any subsequent corresponding
758-internal revenue code of the United States, as amended from time to
759-time.
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582+subdivision shall be provided in accordance with subsection (c) of this 468
583+section. 469
584+(4) Notice of employment under this subsection shall be sent to the 470
585+board by the employer at the beginning and end of the school year, or 471
586+assignment within the school year when reemployed for less than the 472
587+full school year. 473
588+(b) A teacher receiving retirement benefits from the system may be 474
589+reemployed for up to one full school year by a local board of education, 475
590+the State Board of Education or by any constituent unit of the state 476
591+system of higher education (1) in a position designated by the 477
592+Commissioner of Education as a subject shortage area for the school year 478
593+in which the teacher is being employed, (2) at a school located in a school 479
594+district identified as a priority school district, pursuant to section 10-480
595+266p, for the school year in which the teacher is being employed, (3) if 481
596+the teacher graduated from a public high school in an educational 482
597+reform district, as defined in section 10-262u, or (4) if the teacher 483
598+graduated from an historically black college or university or a Hispanic-484
599+serving institution, as those terms are defined in the Higher Education 485
600+Act of 1965, P.L. 89-329, as amended from time to time, and reauthorized 486
601+by the Higher Education Opportunity Act of 2008, P.L. 110-315, as 487
602+amended from time to time. Notice of such reemployment shall be sent 488
603+to the board by the employer and by the retired teacher at the time of 489
604+hire and at the end of the assignment. Such reemployment may be 490
605+extended for [an] one additional school year, not to exceed two school 491
606+years over the lifetime of the retiree, provided the local board of 492
607+education (A) submits a written request for approval to the Teachers' 493
608+Retirement Board, (B) certifies that no qualified candidates are available 494
609+prior to the reemployment of such teacher, and (C) indicates the type of 495
610+assignment to be performed, the anticipated date of rehire and the 496
611+expected duration of the assignment. 497
612+(c) The employment of a teacher under subsections (a) and (b) of this 498
613+section shall not be considered as service qualifying for continuing 499
614+contract status under section 10-151 and the salary of such teacher shall 500 Raised Bill No. 1080
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621+be fixed at an amount at least equal to that paid other teachers in the 501
622+same school system with similar training and experience for the same 502
623+type of service. 503
624+(d) No person shall be entitled to survivor's benefits under subsection 504
625+(f) of section 10-183f, as amended by this act, as a result of reemployment 505
626+under this section. 506
627+(e) The same option plan of retirement benefits in effect prior to 507
628+reemployment shall continue for a reemployed teacher during 508
629+reemployment. 509
630+(f) Any member in violation of any provision of this section, as 510
631+determined by the board, shall be required to reimburse the board for 511
632+all amounts such member received in excess of the amount permitted 512
633+under this section. Such reimbursement shall be accomplished through 513
634+an offset of all or a portion of the excess amount which can be recaptured 514
635+commencing with the next immediate retirement benefit payment 515
636+issued to such member. Such member may request an alternative 516
637+payment method to reimburse the board for the excess amount through 517
638+an acceptable alternative method agreed to by the board. 518
639+(g) In no event shall a retired member be permitted to revert to active 519
640+status after the effective date of retirement, except a member may 520
641+suspend their retirement benefit for reemployment purposes. 521
642+[(f)] (h) The provisions of this section in effect on June 30, 2003, 522
643+revision of 1958, revised to January 1, 2003, shall be applicable to any 523
644+person making contributions to the Teachers' Retirement System on 524
645+June 30, 2003, in accordance with said provisions. 525
646+(i) For purposes of this section, "employed" and "reemployed" mean 526
647+to hire, retain or otherwise procure the services of a retired teacher or 527
648+member by an employer. 528
649+Sec. 7. Section 10-183y of the general statutes is repealed and the 529
650+following is substituted in lieu thereof (Effective July 1, 2021): 530 Raised Bill No. 1080
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657+Any member may appeal to the Teachers' Retirement Board for 531
658+reconsideration of a decision of the board affecting such member. Such 532
659+member shall submit with such appeal a written statement identifying 533
660+the section of the general statutes that provides for the benefit to which 534
661+such member claims he or she was entitled and denied and received a 535
662+written denial for such request. Such appeal shall be made within ninety 536
663+days of the date of issuance of written notice of such decision. The board 537
664+shall meet to review such member's records and, if requested in writing, 538
665+allow such member to appear at such meeting. The board shall render a 539
666+written decision within sixty days of receipt of such request for 540
667+reconsideration. 541
668+Sec. 8. Section 10-183aa of the general statutes is repealed and the 542
669+following is substituted in lieu thereof (Effective July 1, 2021): 543
670+(a) (1) An active member is eligible for a disability allowance if he or 544
671+she has [(1)] (A) become disabled as a result of any sickness or injury 545
672+incurred in the performance of his or her duty as a teacher, without 546
673+regard to the member's accumulated years of service at the time the 547
674+disability is incurred; or [(2)] (B) accumulated at least five years of 548
675+service in the public schools and becomes disabled, without regard to 549
676+whether the disability was incurred in the performance of his or her 550
677+duty as a teacher. 551
678+(2) Any active member seeking a disability allowance shall submit to 552
679+the board a formal application for disability allowance, which shall 553
680+include the following: (A) The member's application; (B) the member's 554
681+birth certificate or, in lieu thereof, a notarized statement supported by 555
682+other evidence satisfactory to the board; (C) records of service, if such 556
683+records are required by the board to determine a salary rate or years of 557
684+creditable service; (D) a physician's statement of health for the member, 558
685+including, but not limited to, medical reports and office notes from such 559
686+physician; (E) in the case of a member who is married, a marriage 560
687+certificate; (F) an employer's statement regarding work performance, 561
688+attendance records and any other information regarding the member's 562
689+disability; (G) the member's statement outlining the effect his or her 563 Raised Bill No. 1080
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696+impairment has on the ability to perform the duties of his or her 564
697+occupation; and (H) any other documentation required by the board. 565
698+For any formal application for disability allowance filed on or after July 566
699+1, 1986, upon a finding by the board that extenuating circumstances 567
700+relating to the health of an active member caused a delay in the filing of 568
701+such member's complete formal application for disability allowance, the 569
702+board may deem such application to have been filed up to three months 570
703+earlier than the actual date of such filing. 571
704+(b) The disability allowance is computed as follows: Two per cent 572
705+times credited service to the date of disability multiplied by average 573
706+annual salary, provided such allowance shall not be less than fifteen per 574
707+cent or more than fifty per cent of the member's average annual salary. 575
708+In no case shall such disability allowance, less cost of living adjustments, 576
709+plus any initial award of Social Security benefits and workers' 577
710+compensation, exceed seventy-five per cent of the member's average 578
711+annual salary. 579
712+(c) The board shall designate a medical committee to be composed of 580
713+no more than five physicians. If required, other physicians may be 581
714+employed to report on special cases. Such medical committee shall 582
715+review each application for a disability allowance and shall make 583
716+findings and recommendations in writing to the board. The medical 584
717+committee shall perform additional examinations or case reviews as 585
718+deemed necessary by the board. Members of such committee shall 586
719+receive compensation for their services at a rate to be determined by the 587
720+board. 588
721+(d) The disability allowance being paid to a member shall cease when 589
722+and if the disability ends. The board may determine that a member's 590
723+disability has ended if it finds, upon the recommendation of its medical 591
724+committee, that the member has failed to pursue an appropriate 592
725+program of treatment. In either event, such member shall receive 593
726+credited service for the years he received such disability allowance 594
727+subject to a maximum total credit of thirty years, or actual years of 595
728+credited service to the date the disability commenced, whichever is 596 Raised Bill No. 1080
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735+greater. Such member, if eligible, may then (1) retire on a normal, early 597
736+or proratable retirement benefit or (2) retain a vested right to a deferred 598
737+normal, early or proratable retirement benefit. Upon attainment of the 599
738+member's normal retirement date, as determined by his age and 600
739+credited service, including the credited service granted by this 601
740+subsection, the member's disability allowance shall convert to a normal 602
741+or other service retirement, which shall be payable either in the normal 603
742+form or under an optional payment form under section 10-183j. The 604
743+board may require periodic medical examinations. 605
744+(e) No credit for a period of service of any kind prior to the months 606
745+in which contribution therefor is made shall be given under this chapter 607
746+or any special act in determining service in connection with an 608
747+application for disability allowance other than for injury received in 609
748+performance of duty as a teacher if such disability occurred within five 610
749+years after contributions and required interest on account of such period 611
750+were paid in full. The foregoing limitation shall not apply to (1) any 612
751+reinstatement of prior Connecticut teaching service, or (2) credit 613
752+obtained immediately after transfer from the state employees retirement 614
753+system under this chapter for service previously credited in said system; 615
754+but in the case of such transfer, no allowance on account of disability 616
755+occurring within such five-year period, other than for injury received in 617
756+performance of duty as a teacher, shall exceed the benefit which would 618
757+have been payable by said system if transfer had not been made. 619
758+(f) During the first twenty-four months of payment of the disability 620
759+allowance to a member, twenty per cent of all of such member's outside 621
760+earned income or wages shall be offset against the disability allowance 622
761+payable, unless the board determines that such earned income or wages 623
762+are being paid as part of the rehabilitation of the member. At the 624
763+expiration of such twenty-four-month period, if the total of the disability 625
764+allowance and outside earned income exceeds one hundred per cent of 626
765+average annual salary, the disability allowance will be reduced by the 627
766+amount of such excess over one hundred per cent. The board shall adopt 628
767+regulations, in accordance with the provisions of chapter 54, concerning 629 Raised Bill No. 1080
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773+
774+procedures for verification of the income of members in receipt of a 630
775+disability allowance. 631
776+(g) All members of the teachers' retirement system who are receiving 632
777+disability payments under subsection (e) of section 10-183g of the 633
778+general statutes, revision of 1958, revised to 1979, may, using a form 634
779+provided by the board, elect to have their disability payments 635
780+recomputed with regard to the percentage basis and pursuant to the 636
781+provisions of this section and section 10-183bb. Such election shall not 637
782+be revocable. 638
783+Sec. 9. (NEW) (Effective July 1, 2021) (a) The Teachers' Retirement 639
784+Board shall establish a rollover account for each active, inactive and 640
785+disabled member who submits a formal application of retirement, as 641
786+defined in section 10-183b of the general statutes, as amended by this 642
787+act. Any such member may make rollover contributions of any pretax 643
788+assets maintained in an eligible retirement plan to such rollover account 644
789+at any time within two months prior to such member's retirement date, 645
790+as designated in such application. The board shall not accept any such 646
791+rollover contribution after a member's retirement date. For purposes of 647
792+this section, "eligible retirement plan" means an eligible retirement plan 648
793+as defined in Section 402(c)(8)(B) of the Internal Revenue Code of 1986, 649
794+or any subsequent corresponding internal revenue code of the United 650
795+States, as amended from time to time. 651
796+(b) Commencing with retirements effective September 1, 2021, or 652
797+later, any amount in a retired member's rollover account shall be 653
798+distributed to such member in the form of an actuarially equivalent 654
799+annuity for life, using the annuity rates adopted by the board for the 655
800+selected retirement date and under the terms and conditions of the 656
801+payment plan option the member selected on his or her formal 657
802+application of retirement, as defined in section 10-183b of the general 658
803+statutes, as amended by this act. If such member dies prior to the date 659
804+of his or her retirement, the accumulated rollover funds shall be 660
805+distributed under the terms and conditions of the payment plan option 661
806+the member elected on such application. 662 Raised Bill No. 1080
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813+(c) The board shall adopt policies and procedures regarding the 663
814+prudent and efficient operation of rollover accounts established 664
815+pursuant to subsection (a) of this section, which shall include, but need 665
816+not be limited to, application and payment procedures for such 666
817+accounts. 667
818+(d) The funds in a member's rollover account shall be used only for 668
819+distributions in accordance with subsection (b) of this section. The funds 669
820+in such account may not be applied toward the purchase of additional 670
821+credited service pursuant to section 10-183e of the general statutes. No 671
822+interest shall be applied to any funds contained in a member's rollover 672
823+account. 673
824+(e) Rollover contributions made in accordance with this section shall 674
825+not be treated as contributions, as defined in section 10-183b of the 675
826+general statutes, as amended by this act, and the board shall not subject 676
827+such contributions to the limitations imposed under Section 415(c) of the 677
828+Internal Revenue Code of 1986, or any subsequent corresponding 678
829+internal revenue code of the United States, as amended from time to 679
830+time. 680
831+This act shall take effect as follows and shall amend the following
832+sections:
833+
834+Section 1 July 1, 2021 10-183b
835+Sec. 2 July 1, 2021 10-183f
836+Sec. 3 July 1, 2021 10-183i(a)
837+Sec. 4 July 1, 2021 10-183l
838+Sec. 5 July 1, 2021 10-183p
839+Sec. 6 July 1, 2021 10-183v
840+Sec. 7 July 1, 2021 10-183y
841+Sec. 8 July 1, 2021 10-183aa
842+Sec. 9 July 1, 2021 New section
843+
844+APP Joint Favorable
760845