reglab/housing_qa huggingface dataset:
CA Educ Code § 26117 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26117.

26117.  “Disability date” means the date the benefit becomes payable to a participant who has applied for a disability benefit from the plan under this part and has been determined to have a total and permanent disability.(Amended by Stats. 1998, Ch. 965, Sec. 233. Effective January 1, 1999.)
CA Educ Code § 26118 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26118.

26118.  “Employee” means a person engaged to perform creditable service.(Added by Stats. 1995, Ch. 592, Sec. 16. Effective January 1, 1996.)
CA Educ Code § 26119 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26119.

26119.  “Employee account” means the nominal account of the participant to which employee contributions and interest and any additional earnings credits in respect thereof are credited under the Cash Balance Benefit Program.(Amended by Stats. 1998, Ch. 965, Sec. 234. Effective January 1, 1999.)
CA Educ Code § 26120 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26120.

26120.  “Employee contribution rate” means the percentage of the participant’s salary withheld by the employer as an employee contribution under the Cash Balance Benefit Program.(Amended by Stats. 1998, Ch. 965, Sec. 235. Effective January 1, 1999.)
CA Educ Code § 26121 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26121.

26121.  “Employee contribution” means the amount withheld from the participant’s salary by the employer as a contribution by the employee under the Cash Balance Benefit Program.(Amended by Stats. 1998, Ch. 965, Sec. 236. Effective January 1, 1999.)
CA Educ Code § 26122 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26122.

26122.  “Employer” means a school district, community college district, or county office of education that has elected to provide the benefits of this part to persons employed to perform creditable service. “Employer” shall not include the state.(Amended by Stats. 1996, Ch. 608, Sec. 6. Effective September 19, 1996. Applicable from July 1, 1996, pursuant to Sec. 58 of Ch. 608.)
CA Educ Code § 26123 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26123.

26123.  “Employer account” means the nominal account of the participant in which employer contributions on behalf of the participant and interest and any additional earnings credits in respect thereof are credited under the Cash Balance Benefit Program.(Amended by Stats. 1998, Ch. 965, Sec. 237. Effective January 1, 1999.)
CA Educ Code § 26124 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26124.

26124.  “Employer contribution rate” means the percentage of salary that determines the amount the employer contributes to the Cash Balance Benefit Program with respect to each employee who is a participant.(Amended by Stats. 1998, Ch. 965, Sec. 238. Effective January 1, 1999.)
CA Educ Code § 26125 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26125.

26125.  “Employer contribution” means the amount contributed by the employer to the Cash Balance Benefit Program with respect to the participant.(Amended by Stats. 1998, Ch. 965, Sec. 239. Effective January 1, 1999.)
CA Educ Code § 26126 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26126.

26126.  “Employed” or “employment” means employed to perform creditable service subject to coverage under the Cash Balance Benefit Program.(Amended by Stats. 1998, Ch. 965, Sec. 240. Effective January 1, 1999.)
CA Educ Code § 26127 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26127.

26127.  “Full time equivalent” means the days or hours of creditable service that a person who is employed on a part-time basis would be required to perform in a school term if he or she were employed full time, as defined by Section 22138.5, in that position.(Amended by Stats. 2018, Ch. 416, Sec. 27. (SB 1165) Effective January 1, 2019.)
CA Educ Code § 26128 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26128.

26128.  “Fund” means the Teachers’ Retirement Fund.(Amended by Stats. 1998, Ch. 1048, Sec. 21. Effective January 1, 1999.)
CA Educ Code § 26129 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26129.

26129.  “Gain and Loss Reserve” means the reserve account established by the board within the fund with respect to the Cash Balance Benefit Program to be drawn upon to the extent necessary to credit interest to employee accounts and employer accounts at the minimum interest rate during years in which the plan’s investment earnings with respect to the Cash Balance Benefit Program are not sufficient for that purpose, and where necessary, to provide additions to the Annuitant Reserve for monthly annuity payments.(Amended by Stats. 1998, Ch. 1048, Sec. 22. Effective January 1, 1999.)
CA Educ Code § 26130 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26130.

26130.  “Investment earnings” means income received or receivable during the plan year by the plan from investment of employee contributions, employer contributions, and prior investment earnings.(Added by Stats. 1995, Ch. 592, Sec. 16. Effective January 1, 1996.)
CA Educ Code § 26131 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26131.

26131.  “Minimum interest rate” means the annual rate determined for the plan year by the board by means of an amendment to the plan with respect to the Cash Balance Benefit Program in accordance with applicable federal laws and regulations.(Amended by Stats. 1998, Ch. 965, Sec. 242. Effective January 1, 1999.)
CA Educ Code § 26132 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26132.

26132.  “Participant” means a person who has performed creditable service subject to coverage by the Cash Balance Benefit Program and who has contributions credited under the Cash Balance Benefit Program or is receiving an annuity under the Cash Balance Benefit Program by reason of creditable service or has not yet met the conditions of subdivision (b) of Section 26806.(Amended by Stats. 2015, Ch. 123, Sec. 29. (AB 991) Effective January 1, 2016.)
CA Educ Code § 26132.5 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26132.5.

26132.5.  (a) “Participant subject to the California Public Employees’ Pension Reform Act of 2013” means, notwithstanding subdivision (f) of Section 7522.04 of the Government Code, a person who first becomes employed to perform creditable service subject to coverage under the Cash Balance Benefit Program on or after January 1, 2013.(b) A participant as defined in subdivision (a) does not include a person who was a member on or before December 31, 2012, of the California Public Employees’ Retirement System, the Legislators’ Retirement System, the University of California Retirement System, county retirement systems established under Chapter 3 (commencing with Section 31450) of Part 3 of Division 4 of Title 3 of the Government Code, or the San Francisco Employees’ Retirement System, and the person performed service in the other retirement system within the six months prior to the commencement of creditable service under the Cash Balance Benefit Program.(c) This section shall be deemed to have become operative on January 1, 2013.(Added by Stats. 2013, Ch. 559, Sec. 33. (AB 1381) Effective January 1, 2014. Deemed operative January 1, 2013, by Sec. 1 of Ch. 559.)
CA Educ Code § 26133 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26133.

26133.  “Pay period” means a payroll period specified by the employer but not more than 31 calendar days.(Amended by Stats. 1998, Ch. 965, Sec. 244. Effective January 1, 1999.)
CA Educ Code § 26134 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26134.

26134.  “Plan” means the State Teachers’ Retirement Plan.(Amended by Stats. 1998, Ch. 1048, Sec. 23. Effective January 1, 1999.)
CA Educ Code § 26135 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26135.

26135.  “Plan year” means the calendar, policy, or fiscal year on which the records of the plan are kept, with respect to the Cash Balance Benefit Program. The board by means of plan amendment shall determine the plan year.(Amended by Stats. 1999, Ch. 939, Sec. 77. Effective January 1, 2000.)
CA Educ Code § 26135.5 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26135.5.

26135.5.  “Public employer” means a public employer as defined by subdivision (i) of Section 7522.04 of the Government Code. (Added by Stats. 2013, Ch. 559, Sec. 34. (AB 1381) Effective January 1, 2014. Deemed operative January 1, 2013, by Sec. 1 of Ch. 559.)
CA Educ Code § 26135.7 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26135.7.

26135.7.  (a) “Retired participant activities” means one or more activities identified in subdivision (b), (c), or (d) of Section 22119.5 or (b), (c), or (d) of Section 26113 within the California public school system and performed by a participant retired for service under this part as one of the following:(1) An employee of an employer.(2) An employee of a third party, except as specified in subdivision (b).(3) An independent contractor.(b) The activities of an employee of a third party shall not be included in the definition of “retired participant activities” if all of the following conditions apply:(1) The employee performs an assignment of 24 months or less.(2) The third-party employer does not participate in a California public pension system.(3) The activities performed by the individual are not normally performed by employees of an employer, as defined in Section 22131.(Amended by Stats. 2015, Ch. 782, Sec. 11. (AB 963) Effective January 1, 2016.)
CA Educ Code § 26136 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26136.

26136.  “Retirement” means termination of employment and completion of all conditions precedent to receiving a retirement benefit under the Cash Balance Benefit Program.(Amended by Stats. 1998, Ch. 965, Sec. 245. Effective January 1, 1999.)
CA Educ Code § 26137 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26137.

26137.  “Retirement benefit” means an amount payable under this part in the event of the participant’s retirement for service that is equal to the sum of the participant’s employee account and employer account as of the retirement date and that is payable pursuant to Section 26806, 26807, or 26807.5.(Amended by Stats. 2006, Ch. 655, Sec. 66. Effective January 1, 2007.)
CA Educ Code § 26138 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26138.

26138.  “Retirement date” means the date the benefit under this part becomes payable to a participant who has applied for a retirement benefit from the plan under this part.(Amended by Stats. 1998, Ch. 965, Sec. 246. Effective January 1, 1999.)
CA Educ Code § 26140 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26140.

26140.  (a) “Spouse” means the person married to the participant on the date the participant files a beneficiary designation, or an application for a benefit, or on the date of the participant’s death.(b) Except as excluded in Sections 26004 and 27406, a person who is the registered domestic partner of the participant, as established pursuant to Section 297 or 299.2 of the Family Code, on the date the participant files a beneficiary designation or an application for a benefit, or on the date of the participant’s death, shall be treated in the same manner as a spouse.(Amended by Stats. 2005, Ch. 418, Sec. 10. Effective January 1, 2006.)
CA Educ Code § 26142 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26142.

26142.  “System” means the State Teachers’ Retirement System.(Added by Stats. 1995, Ch. 592, Sec. 16. Effective January 1, 1996.)
CA Educ Code § 26142.5 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26142.5.

26142.5.  “System’s headquarters office” means the office building established as the permanent headquarters facility for the system, pursuant to Section 22375.(Added by Stats. 2015, Ch. 123, Sec. 31. (AB 991) Effective January 1, 2016.)
CA Educ Code § 26143 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26143.

26143.  “Termination benefit” means a benefit that is an amount equal to the sum of the participant’s employee account and employer account payable under this part pursuant to the provisions of Chapter 13 (commencing with Section 27200).(Amended by Stats. 1998, Ch. 965, Sec. 248. Effective January 1, 1999.)
CA Educ Code § 26144 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26144.

26144.  “Total and permanent disability” means any medically determinable physical or mental incapacity that is expected to prevent the participant from performing creditable service under this part for the employer for a continuous period of at least one year.(Amended by Stats. 1998, Ch. 965, Sec. 249. Effective January 1, 1999.)
CA Educ Code § 26144.5 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26144.5.

26144.5.  “Trustee service” means duties performed by a member of the governing body of an employer.(Added by Stats. 2000, Ch. 1020, Sec. 11. Effective January 1, 2001.)
CA Educ Code § 26145 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 2 - Definitions|Section 26145.

26145.  “Unfunded actuarial obligation” means any negative balance in the Gain and Loss Reserve.(Added by Stats. 1995, Ch. 592, Sec. 16. Effective January 1, 1996.)
CA Educ Code § 26200 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26200.

26200.  Employee contributions, employer contributions, investment earnings, and any other amounts provided under this part shall be deposited into the Teachers’ Retirement Fund. Disbursement of money from the fund shall be made upon claims made pursuant to Section 26209 and duly audited in the manner prescribed for the disbursement of other public funds. Notwithstanding Section 13340 of the Government Code, the Teachers’ Retirement Fund is continuously appropriated for the payment of benefits and investment transactions pursuant to this part. Disbursements may be made to return funds deposited in the fund in error.(Amended by Stats. 1998, Ch. 1048, Sec. 25. Effective January 1, 1999.)
CA Educ Code § 26201 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26201.

26201.  Investment earnings shall be collected by the Treasurer, and together with any other moneys received in connection with the Cash Balance Benefit Program, shall be immediately deposited to the credit of the Teachers’ Retirement Fund and reported to the system.(Amended by Stats. 1998, Ch. 1048, Sec. 26. Effective January 1, 1999.)
CA Educ Code § 26202 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26202.

26202.  (a) The board shall establish a Gain and Loss Reserve within the Teachers’ Retirement Fund for the Cash Balance Benefit Program. The board has sole authority to administer the Gain and Loss Reserve to be drawn upon to the extent necessary to credit interest to employee accounts and employer accounts at the minimum interest rate during years in which the investment earnings of the plan with respect to the Cash Balance Benefit Program are not sufficient for that purpose, and, where necessary, to provide additions to the Annuitant Reserve for monthly annuity payments.(b) The board shall establish and periodically review goals regarding the sufficiency of the Gain and Loss Reserve based on the recommendation of the actuary.(c) In the event that the total amount of investment earnings of the plan with respect to the Cash Balance Benefit Program for any plan year exceeds the sum of the total amount required to credit all employee and employer accounts at the minimum interest rate for the plan year plus the administrative costs of the plan with respect to the Cash Balance Benefit Program for the plan year, the board shall determine the amount, if any, that is to be credited to the Gain and Loss Reserve for the plan year. That determination shall be made upon recommendation of the actuary based on the actuarial valuation undertaken following the plan year pursuant to Section 26211 but no later than June 30 following the end of the plan year. In determining whether an amount is to be credited to the Gain and Loss Reserve, the board shall consider the sufficiency of the reserve in light of the goal established for the sufficiency and the recommendations of the actuary.(Amended by Stats. 2016, Ch. 218, Sec. 40. (SB 1352) Effective January 1, 2017.)
CA Educ Code § 26203 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26203.

26203.  The board may amortize any unfunded actuarial obligation in accordance with standards established by the Actuarial Standards Board and Governmental Accounting Standards Board.(Added by Stats. 1995, Ch. 592, Sec. 16. Effective January 1, 1996.)
CA Educ Code § 26204 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26204.

26204.  The board shall establish an Annuitant Reserve within the Teachers’ Retirement Fund for the Cash Balance Benefit Program. The board has sole authority to administer the Annuitant Reserve for the payment of annuities. The board may transfer the credits from a participant’s employee account and employer account to the Annuitant Reserve upon election of an annuity by the participant or beneficiary of the participant.(Amended by Stats. 1998, Ch. 1048, Sec. 28. Effective January 1, 1999.)
CA Educ Code § 26205 (2021)
2021 California Code|Education Code - EDC|TITLE 1 - GENERAL EDUCATION CODE PROVISIONS|DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS|PART 14 - STATE TEACHERS RETIREMENT SYSTEM CASH BENEFIT PROGRAM|CHAPTER 3 - Plan Administration|Section 26205.

26205.  The board may transfer amounts between the Gain and Loss Reserve and the Annuitant Reserve upon the recommendation of the actuary.(Added by Stats. 1995, Ch. 592, Sec. 16. Effective January 1, 1996.)