Connecticut Administrative Code › Title 10 - Education and Culture › 183l - Eligibility and Determination of Benefits Under the Teachers' Retirement System › Section 10-183l-25 - Reporting of annual salary for purposes of contributions to and benefits from the teachers' retirement system

Current through July 10, 2024
(a)
Definitions.
As used in this section:
(1) "Base salary" means that element of
			 compensation specifically and separately stated and paid to a superintendent of
			 schools pursuant to an individual contract of employment in installments
			 throughout the term of the contract or the school year, except that if a
			 portion of such separately stated salary is deferred by means of a legally
			 binding salary reduction agreement for the purpose of making premium payments
			 on a tax sheltered annuity, such deferred salary shall be included in the
			 superintendent's base salary.
(2)
			 "Benefits" means retirement allowances, disability payments, and survivor
			 payments made to members of the system pursuant to chapter 167a of the
			 Connecticut General Statutes.
(3)
			 "Contributions" means mandatory contributions as specified in section
			 10-183n
			 of the Connecticut General Statutes withheld from the teachers' salary prior to
			 July 1, 1991 or paid by the employer after June 30, 1991 pursuant to the
			 employer pick-up plan set out in Conn. Gen. Stat. section
			 10-183kk.
(4) "Elective deferrals" means tax sheltered
			 annuity premiums paid by an employer from salary deferred under a legally
			 binding salary reduction agreement.
(5) "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, the E. O. Smith School and any other activity, institution of school
			 employing members.
(6) "Expenses"
			 means payment of or on account of costs incurred by an employee in connection
			 with the performance of his duties.
(7) "Extra duty assignments" means
			 assignments unrelated to a teacher's professional certification, or additional
			 assignments which, although covered by the member's certification, are
			 performed on an irregular or unscheduled basis including but not limited to
			 assignments which are less than one full month in duration.
(8) "Fringe benefits" means items of
			 compensation purchased or provided for an employee over and above the cash
			 compensation paid to the employee.
(9) "Longevity" means additional payments
			 based on the accrual of a certain number of years of service with the
			 employer.
(10) "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 Conn.
			 Gen. Stat. section
			 10-183b
			 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.
(11) "Nonelective
			 contributions" means tax sheltered annuity premiums paid by an employer as
			 additional compensation.
(12) "Tax
			 sheltered annuity" means an annuity purchased by a public school employer for
			 an employee pursuant to provisions of the Internal Revenue Code, the premiums
			 for which are not taxable income to the employee until received as annuity
			 payments.
(13) "Terminal pay" means
			 any payment to an employee in exchange for an agreement to retire by a certain
			 date.