Office of the State Comptroller
Retirement Services Division

Mandatory Retirement Plan Options for State Teachers and Professional Staff Members in Higher Education

This page was last updated on: November 19, 2009

New Employees Only (No Prior State Employment)

State statutes require that each State of Connecticut employee be covered by a retirement system. This is a mandatory requirement.

If you are employed in a position statutorily defined as a state teacher or a professional staff member in higher education you may elect membership in the State Employees Retirement System (SERS), the Alternate Retirement Program (ARP), or, if eligible, the Teachers Retirement System (TRS) within 6 months of your employment if you are a full-time employee; if you are part-time your election must be made within 90 days of your employment. If you do not make an election within the 6 month period, 90 days for part-time staff, you will automatically become a member of SERS. No change to an employee's retirement plan membership is permitted after initial election or following the 6 month or 90 day default. However, if you elect ARP membership and are subsequently employed in a position not eligible for ARP participation, you must be enrolled in SERS.

Classified employees automatically become members of SERS.

Special Note: Certain part-time, adjunct faculty members employed at the University of Connecticut or one of the four State Universities also have the one-time, irrevocable option of waiving membership in a retirement plan within 90 days of their employment. Once membership in a retirement plan is waived an employee is no longer eligible to elect participate in a retirement plan in any subsequent part-time employment with that agency or the Board of Governors of Higher Education or any other of its constituent units within the State of Connecticut including the Community Colleges.

Provided below is a summary of the mandatory retirement systems provided by the State of Connecticut. You are urged to review specific information regarding each of these systems available as noted below. Remember your retirement plan election is irrevocable unless you elect ARP or TRS and are subsequently employed in a position not eligible for participation in these plans; under such circumstance your membership in SERS becomes automatic.

State Employees Retirement System (SERS), Tier IIA

 

This is a defined benefit plan qualified under section 401(a) of the Internal Revenue Code. The employee contribution to this plan is 2% of your salary and contributions are made on a pre- tax basis. Should you meet the requirements for receipt of a retirement benefit under this plan, the benefit you receive will be calculated based on a formula which uses the number of years you participated in the plan and the average of your three highest years' salary. Under the Tier IIA plan, retirement credit may be granted for some prior employment service, including military service and municipal employment. Restrictions apply. See the SERS Tier IIA Summary Plan Description booklet for more details. General information on the plan is also available in the Tier II/IIA retirement counseling workshop on the web.

 

State Teachers' Retirement System (TRS)

 

This is a defined benefit plan. If your employment as a part-time employee is concurrent with employment as a public school teacher, you may elect to have your earnings treated as earnings subject to the Teachers' Retirement System. The employee contribution is 7.25% of your salary and is made on a pre-tax basis. Earnings during summer employment do not apply. See plan summary for more details. TRS plan summary information is available on the Teachers Retirement Board's website at http://www.ct.gov/trb/site/default.asp. 

 

Alternate Retirement Program (ARP)

 

This is a defined contribution plan qualified under section 401(a) of the Internal Revenue Code. An ARP member's benefit is based upon their contributions to the plan and investment earnings. The employee contribution to the plan is 5% of your salary and is made on a pre-tax basis; the State of Connecticut contributes an amount equal to 8% of your salary. Plan contributions are invested at the direction of the member in investment funds available under the plan. ING is the State's administrator for ARP. Information on ARP is available at www.CTdcp.com.

Click here to view the State of Connecticut Plan Comparison Chart. The chart provides a side by side comparison of key features of the three retirement plans.

To enroll in the appropriate retirement plan, please see your agency's Human Resources Officer to complete a Form CO-931, "State Employees Retirement System-Tier-Plan-Beneficiary". Employees who are eligible to and wish to waive membership in a retirement system must complete the appropriate Waiver of Retirement Plan Participation form.

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