Sec. 10-183b. Definitions.
Sec. 10-183b. Definitions. As used in this chapter, unless the context otherwise
requires:
(1) "Actuarial reserve basis" means a basis under which the liabilities of the retirement system are determined under acceptable actuarial methods and under which assets
are accumulated under a program designed to achieve a proper balance between the
accumulated assets and the liabilities of the system.
(2) "Amortization of unfunded liabilities" means a systematic program of annual
payments determined as a level per cent of expected member annual salaries in lieu of
a lump sum payment.
(3) "Annual salary" means the annual salary rate for service as a Connecticut teacher
during a school year but not including unused sick leave, unused vacation, terminal pay,
coaching or extra duty assignments, unless compensation for coaching or extra duty
assignment was included in salary for which contributions were made prior to July 1,
1971. In no event shall annual salary include amounts determined by the board to be
included for the purpose of inflating the member's average annual salary. The inclusion
in annual salary of amounts paid to the member, in lieu of payment by the employer for
the cost of benefits, insurance, or individual retirement arrangements which in prior
years had been paid by the employer and not included in the member's annual salary,
shall be prima facie evidence that such amounts are included for the purpose of inflating
the member's average annual salary. Annual salary shall not (A) include payments the
timing of which may be directed by the member, (B) include payments to a superintendent pursuant to an individual contract between such superintendent and a board of
education, of amounts which are not included in base salary, or (C) exceed the maximum
amount allowed under Section 401(a)(17) of the Internal Revenue Code for the applicable limitation year, provided in no event shall the limitation under Section 401(a)(17)
of the Internal Revenue Code apply to the annual salary of a member whose membership
began prior to January 1, 1996, if such limitation would reduce the amount of the member's annual salary below the amount permitted for calculation of the member's retirement benefit under chapter 167a, without regard to the limitation under Section
401(a)(17) of the Internal Revenue Code. Annual salary shall include amounts paid
to the member during a sabbatical leave during which mandatory contributions were
remitted, provided such member returned to full-time teaching for at least five full years
following the completion of such leave.
(4) "Average annual salary" means the average annual salary received during the
three years of highest salary.
(5) "Board" means the Teachers' Retirement Board.
(6) "Child" means a natural child, an adopted child, or a stepchild of a deceased
member who has been a stepchild for at least one year immediately prior to the date on
which the member died. A child is a "dependent child" of a deceased member if at the
time of the member's death (A) the member was living with the child or providing or
obligated to provide, by agreement or court order, a reasonable portion of the support
of the child, and (B) the child (i) is unmarried and has not attained age eighteen, or (ii)
is disabled and such disability began prior to the child's attaining age eighteen.
(7) "Contributions" means amounts withheld pursuant to this chapter and paid to
the board by an employer from compensation payable to a member. Prior to July 1,
1989, "mandatory contributions" are contributions required to be withheld under this
chapter and consist of five per cent regular contributions and "one per cent contributions". From July 1, 1989, to June 30, 1992, "mandatory contributions" are contributions
required to be withheld under this chapter and consist of five per cent regular contributions and one per cent health contributions. From July 1, 1992, to June 30, 2004, "mandatory contributions" are contributions required to be withheld under this chapter and
consist of six per cent "regular contributions" and one per cent health contributions. On
or after July 1, 2004, "mandatory contributions" are contributions required to be withheld under this chapter and consist of six per cent regular contributions and one and
one-fourth per cent health contributions. "Voluntary contributions" are contributions
by a member authorized to be withheld under section 10-183i.
(8) "Credited interest" means interest at the rate from time to time fixed by the board
consistent with industry standards and practices. Such interest shall be applied to a
member's account based on the balance as of the previous June thirtieth. Credited interest
shall be assessed on any mandatory contributions which were due but not remitted prior
to the close of the school year for which salary was paid.
(9) "Current service" means service rendered in the current fiscal year.
(10) "Dependent former spouse" means a former spouse of a deceased member who
(A) has in his or her care a dependent child of the deceased member; and (B) was
receiving, or was entitled to receive, from the deceased member at the time of the death
of the deceased member, at least one-half of his or her support; and (C) has not remarried;
and (D) is the parent of the child or adopted the child while married to the member and
before the child attained age eighteen or, while married to the member, both of them
adopted the child before the child attained age eighteen.
(11) "Dependent parent" means a parent of a deceased member who (A) has reached
the age of sixty-five; and (B) has not married after the death of the member; and (C)
was receiving at least one-half of his or her support from the member at the time of the
member's death and files proof of such support within two years of the date of the
member's death; and (D) is not receiving, or entitled to a federal or state old age benefit
based on the parent's own earnings, equal to or greater than the amount the parent would
be entitled to as a dependent parent under this chapter. A "parent of a deceased member"
is (i) the mother or father of a deceased member; or (ii) a stepparent of a deceased
member by a marriage entered into before the member attained age sixteen; or (iii) an
adopting parent of a deceased member who adopted the deceased member before the
member attained age sixteen.
(12) "Designated beneficiary" means a person designated on a form prescribed by
the board by a member to receive amounts which become payable under this chapter
as the result of the member's death whether before or after retirement. If a designated
beneficiary is not living at the time of the death of a member, the amounts that would
have been payable to the designated beneficiary shall be paid to the member's estate.
(13) "Disabled" means inability to engage in any substantial gainful activity by
reason of any medically determinable physical or mental impairment which can be
expected to result in death or to be of long-continued and indefinite duration, except that
during the first twenty-four months that a member is receiving a disability allowance,
"disabled" means the inability to perform the usual duties of his occupation by reason
of any such impairment.
(14) "Employer" means an elected school committee, a board of education, the State
Board of Education, the board of governors or any of its constituent units, the governing
body of the Children's Center and its successors, the E. O. Smith School and any other
activity, institution or school employing members.
(15) "Formal leave of absence" means any absence from active service in the public
schools of Connecticut formally granted by a member's employer as evidenced by contemporary records of the employer, provided in the case of an absence due to illness,
medical or other evidence of such illness may, at the discretion of the Teachers' Retirement Board, be accepted in lieu of evidence of the formal granting of a leave.
(16) "Formal application of retirement" means the member's application, birth certificate or notarized statement supported by other evidence satisfactory to the board, in
lieu thereof, records of service when required by the board to determine a salary rate or
years of creditable service, statement of payment plan and, in the case of an application
for a disability benefit, a physician's statement of health.
(17) "Funding" means the accumulation of assets in advance of the payment of
retirement allowances in accordance with a definite actuarial program.
(18) "Member" means any Connecticut teacher employed for an average of at least
one-half of each school day, except that no teacher who under any provision of the
general statutes elects not to participate in the system shall be a member unless and until
the teacher elects to participate in the system. Members teaching in a nonpublic school
classified as a public school by the board under the provisions of this section may continue as members as long as they continue as teachers in such school even if the school
ceases to be so classified. A former teacher who has not withdrawn his or her accumulated contributions shall be an "inactive member". A member who, during the period
of a formal leave of absence granted by his or her employer, but not exceeding an
aggregate of ten school months, continues to make mandatory contributions to the board,
retains his or her status as an active member.
(19) "Normal cost" means the amount of contribution which the state is required
to make into the retirement fund in order to meet the actuarial cost of current service.
(20) "Public school" means any day school conducted within or without this state
under the orders and superintendence of a duly elected school committee, a board of
education, the State Board of Education, the board of governors or any of its constituent
units, the E. O. Smith School, the Children's Center and its successors, the State Education Resource Center established pursuant to section 10-4q, joint activities of boards of
education authorized by subsection (b) of section 10-158a and any institution supported
by the state at which teachers are employed or any incorporated secondary school not
under the orders and superintendence of a duly elected school committee or board of
education but located in a town not maintaining a high school and providing free tuition
to pupils of the town in which it is located, and which has been approved by the State
Board of Education under the provisions of part II of chapter 164, provided that such
institution or such secondary school is classified as a public school by the retirement
board.
(21) "Retirement allowance" means payments for life derived from member contributions, including credited interest, and contributions from the state.
(22) "School year" means the twelve months ending on June thirtieth of each year.
(23) "Surviving spouse" means a widow or widower of a deceased member who
(A) was living with the member at the time of the member's death, or receiving, or
entitled by court order or agreement to receive, regular support payments from the member, and (B) has not remarried.
(24) "Survivors" means a surviving spouse, a dependent former spouse, a dependent
child and a dependent parent.
(25) "System" means the Connecticut teachers' retirement system.
(26) "Teacher" means (A) any teacher, permanent substitute teacher, principal, assistant principal, supervisor, assistant superintendent or superintendent employed by
the public schools in a professional capacity while possessing a certificate or permit
issued by the State Board of Education, provided on and after July 1, 1975, such certificate shall be for the position in which the person is then employed, except as provided
for in section 10-183qq, (B) certified personnel who provide health and welfare services
for children in nonprofit schools, as provided in section 10-217a, under an oral or written
agreement, (C) any person who is engaged in teaching or supervising schools for adults
if the annual salary paid for such service is equal to or greater than the minimum salary
paid for a regular, full-time teaching position in the day schools in the town where
such service is rendered, (D) a member of the professional staff of the State Board of
Education or of the Board of Governors of Higher Education or any of its constituent
units, and (E) a member of the staff of the State Education Resource Center established
pursuant to section 10-4q employed in a professional capacity while possessing a certificate or permit issued by the State Board of Education. A "permanent substitute teacher"
is one who serves as such for at least ten months during any school year.
(27) "Unfunded liability" means the actuarially determined value of the liability
for service before the date of the actuarial valuation less the accumulated assets in the
retirement fund.
(28) "Internal Revenue Code" means the Internal Revenue Code of 1986, or any
subsequent corresponding internal revenue code of the United States, as from time to
time amended, and any regulations promulgated under or interpretations of said code
that may affect this chapter.
(29) "Limitation year" means the twelve-month period beginning each July first
and ending each June thirtieth.
(P.A. 78-208, S. 1, 35; P.A. 79-436, S. 1, 6; 79-541, S. 1, 6; 79-625, S. 1, 6; P.A. 80-300; 80-302; 80-371; 80-483, S.
41, 186; P.A. 82-218, S. 37, 46; 82-472, S. 31, 183; P.A. 83-449, S. 1, 5; 83-528, S. 1, 2; P.A. 84-241, S. 2, 5; 84-487, S.
1, 2; P.A. 85-594, S. 1, 4; P.A. 86-316, S. 1, 3; P.A. 88-4; P.A. 89-26, S. 3, 4; 89-276, S. 1, 3; P.A. 92-205, S. 1, 12; May
Sp. Sess. P.A. 92-14, S. 1, 11; P.A. 00-187, S. 63, 75; P.A. 03-232, S. 7; P.A. 05-99, S. 1; P.A. 06-196, S. 194; P.A. 07-126, S. 1, 2; P.A. 08-76, S. 1, 2; 08-112, S. 4.)
History: P.A. 79-436 added definitions of "actuarial reserve basis", "amortization of unfunded liabilities", "current
service", "funding", "normal cost" and "unfunded liability", inserting terms in alphabetical order and renumbering subdivisions accordingly; P.A. 79-541 redefined "disabled", deleting distinction between eligibility for survivor's benefits and
for disability benefits; P.A. 79-625 redefined "member" to specifically exclude teachers who elect not to participate in
retirement system; P.A. 80-300 redefined "teacher" to include assistant principals and assistant supervisors and professional
staff members of state boards of education and of higher education or constituent units and to add qualifying phrase re
certificates; P.A. 80-302 redefined "member" to include teachers who, while on formal leaves of absence, continue to
make mandatory contributions; P.A. 80-371 redefined "formal application of retirement" to require that statements be
notarized and be "supported by other evidence satisfactory to the board"; P.A. 80-483 made technical grammatical correction in definition of "member"; P.A. 82-218 replaced board of higher education with board of governors pursuant to
reorganization of higher education system, effective March 1, 1983; P.A. 82-472 changed "Edwin O. Smith" to "E. O.
Smith" in Subdivs. (14) and (19); P.A. 83-449 amended the definition of "disabled" in Subdiv. (13) by adding exception
that during the first 24 months a member is receiving a disability allowance, "disabled" means the inability to perform the
usual duties of his occupation by reason of any such impairment; P.A. 83-528 amended the definition of "annual salary"
in Subdiv. (3) to exclude amounts determined by the board to be included for the purpose of inflating average annual salary
and to exclude payments whose timing may be directed by a member and to specify that inclusion in annual salary of
amounts paid to a member in lieu of payment by employer for the cost of benefits, etc. which were paid in prior years by
employer, is prima facie evidence such amounts are included to inflate average annual salary; P.A. 84-241 added "of higher
education" to board of governors' title in Subdiv. (25); P.A. 84-487 amended definition of teacher in Subdiv. (25) to make
existing provision requiring possession of teacher's certificate for "position in which the person is then employed" effective
"on and after July 1, 1975"; P.A. 85-594 redefined "amortization of unfunded liabilities" to be a systematic program of
"annual payments determined as a level per cent of expected member annual salaries"; P.A. 86-316 added definition of
"formal leave of absence" in Subdiv. (15), renumbered remaining Subdivs. and made technical changes in Subdivs. (8),
(12), (18), (20), (22) and (25); P.A. 88-4 amended Subsec. (26) to expand types of certificates enumerated in Subdiv. (1)
to include any "other certificate or permit issued by the state board of education"; P.A. 89-26 in Subdiv. (26) redefined
"teacher" to provide that the person who is a teacher be employed in a professional capacity and made a technical change;
P.A. 89-276 amended definition of "member" in Subdiv. (18) to delete provision that no teacher who has attained age 61
may become a member for the first time; P.A. 92-205 redefined "annual salary" to exclude payments to a superintendent
pursuant to an individual contract between such superintendent and a board of education, of amounts not included in base
salary, and redefined "mandatory contributions" to increase 5% contributions to 6%; May Sp. Sess. P.A. 92-14 changed
effective date of P.A. 92-205, S. 1 from June 10, 1992, to July 1, 1992; P.A. 00-187 redefined "annual salary" in Subdiv.
(3) to add provision relating to sabbatical leaves, redefined "credited interest" in Subdiv. (8) to require assessment on any
mandatory contributions which were due but not remitted prior to the close of the school year for which salary was paid
and to make a technical change, and redefined "formal application of retirement" in Subdiv. (16) to remove reference to
"legal teacher's certificate", effective July 1, 2000; P.A. 03-232 amended Subdiv. (6) defining "child" by inserting commas,
amended Subdiv. (7) defining "contributions" to redefine "mandatory contributions" prior to July 1, 1989, as consisting
of 5% "regular contributions" and 1% "contributions", from July 1, 1989, to June 30, 1992, as consisting of 5% "regular
contributions" and 1% "health contributions", from July 1, 1992, to June 30, 2004, as consisting of 6% "regular contributions" and 1% "health contributions", and on or after July 1, 2004, as consisting of 6% "regular contributions" and 1.25%
"health contributions", amended Subdiv. (11) defining "dependent parent" by substituting lower case Roman numerals
for upper case alpha designators in the definition of "parent of a deceased member", and amended Subdiv. (26) defining
"teacher" by substituting upper case alpha designators for Arabic numerals, effective July 1, 2003; P.A. 05-99 amended
definitions of "employer" and "public school" in Subdivs. (14) and (20), respectively, to include successors of the Children's
Center, effective July 1, 2005; P.A. 06-196 made a technical change in Subdivs. (6) and (7), effective June 7, 2006; P.A.
07-126 amended Subdiv. (20) to redefine "public school" to include State Education Resource Center and amended Subdiv.
(26) to redefine "teacher" by adding Subpara. (E) re State Education Resource Center, effective July 1, 2007; P.A. 08-76
redefined "annual salary" in Subdiv. (3), redefined "credited interest" in Subdiv. (8) and added Subdiv. (28) defining
"Internal Revenue Code" and Subdiv. (29) defining "limitation year", effective May 27, 2008; P.A. 08-112 redefined
"teacher" in Subdiv. (26), effective May 27, 2008.
Modification of disability benefits under this section became a change contemplated by the contract submitted for
approval to the legislature. 197 C. 91. Cited. 210 C. 531.
Subdiv. (14):
Cited. 181 C. 544, 548.