Disability retirement handbook : everything you need to apply for retirement

Disability Retirement Handbook
Everything you need to apply for retirement

what's Everything You Need to Know About
inside Applying for TRS Disability Retirement

letter from the director 2

retirement checklist

3

retirement factsheet

4

health & dental benefits

6

retirement plans

7

types of creditable service 10

unused sick leave credit 13

working after retirement 15

glossary of terms

16

application for disability retirement 21

physicians report

25

member's list of disability info 27

psychiatrist/psychologist/counselor report 29

hospital/clinic report

33

designation of multiple beneficiaries 35

sick leave certification

37

retirement certification report 39

tax information and forms 42

TEACHERS RETIREMENT SYSTEM OF GEORGIA
Two Northside 75 Suite 100 Atlanta, GA 30318 (404) 352-6500 (800) 352-0650 www.trsga.com
1

fotrhyaonurksyerovuice

I would personally like to thank you for your service and dedication to the education of the children in the great state of Georgia. You have worked hard, and although you may not be retiring under ideal circumstances, you can count on the Teachers Retirement System of Georgia (TRS) to provide you with the retirement benefits the State affords you. This retirement handbook contains the information and forms you need to apply for your TRS disability retirement benefit.
Please read through this handbook carefully and be sure to reference the Disability Retirement Checklist before submitting your forms to TRS to make sure you have completed everything necessary for us to process your retirement. Should you need additional copies of any forms contained in this handbook, you can download them from our website at www.trsga. com or you may call our office to request copies.
We are pleased to have you as a member and look forward to providing you with guidance and benefits throughout your retirement. We are here to inform you about your benefits, to ensure that your benefits are paid accurately and on time, and to update you

on new information about TRS and legislation that may impact your benefits.
You are always welcome to call or visit the TRS office if you have questions. We also attend various educational related association meetings throughout the state and would be happy to meet you and answer any questions you may have. Also, please visit our website at www.trsga.com periodically to manage or view your retirement account and receive the latest news about TRS.
Thank you again for your many years of dedication to the education of our children. We look forward to working with you and your employer to ensure that your retirement is processed both accurately and timely. At TRS, our goal is to make your retirement as easy as possible.
Sincerely,
Jeffrey L. Ezell Executive Director

Contacting the Teachers Retirement System of Georgia
The Teachers Retirement System of Georgia is proud to serve its members. Should you need to contact us for any reason, you may reach us in a variety of ways.

Website: Phone: Fax: Office:
Call Center Hours: Office Hours:

www.trsga.com (404) 352-6500 or (800) 352-0650 (404) 352-4885 Two Northside 75, Suite 100 Atlanta, GA 30318-7901 Monday - Friday, 8:00 a.m. - 5:30 p.m. EST Monday - Friday, 8:00 a.m. - 4:30 p.m. EST

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disabilcihtyecrkelitsitrement
Below is a list of the forms you will need when applying for your TRS disability retirement benefit. Please review the instructions on each form prior to completion. There are forms you must complete and submit to TRS, forms your employer must complete and send to TRS, and forms your physicians must complete and send to TRS, before your retirement can be processed. Please complete (or give to the appropriate person) all forms listed below. Those forms that you complete yourself can be mailed to TRS in the self-addressed envelope included in this handbook.
Application for Disability Retirement
This form must be filled out completely and received in our office, along with the proper identification listed in the instructions, in order for TRS to process your retirement.
Physicians Report
This report must be completed and submitted to TRS by each of the physicians who have treated you for a disabling condition in the past 12 months, along with any supporting medical records. You must complete the first page and sign it prior to giving it your physician.
Member's List of Disability Information
You must complete this form and mail it with your Application for Disability Retirement. TRS staff will use this list to make sure all medical data has been received from all of your treatment sources.
Psychiatrist's/Psychologist's/Counselor's Report
If applicable, this report must be completed by your psychiatrist, psychologist, or counselor. You must complete the first page and sign it prior to giving it to the treating provider.
Hospital/Clinic Report
You must complete this form and submit it to the hospital and/or clinic where treatment was received in the past 12 months. This forms authorizes the hosptial/clinic to release your medical records to TRS for review.
Designation of Multiple Beneficiaries
Complete this form to designate more than one beneficiary to receive any funds remaining at the time of your death.
Sick Leave Certification
TRS must receive a Sick Leave Certification form from each of your employers, past and present, for verification of any unused sick leave that may be used for service credit toward your retirement. You are responsible for ensuring all employers receive and complete a copy of this form and send it to TRS. Please note: In most cases, sick leave credit will be determined after you are placed on a retirement payroll, and any benefit increase will be paid retroactively to your date of retirement.
Retirement Certification
This form must be completed by your current employer to certify your monthly salary and contributions, and your last date of employment. You are responsible for ensuring your employer receives and completes a copy of this form and sends it to TRS. The processing of your application cannot be completed without this form.
Federal and State Tax Withholding Certificates
Form W-4P Federal Withholding Certificate for Pension or Annuity Payments and Form G-4 State of Georgia Employee's Withholding Allowance Certificate allow you to designate the taxes to be withheld from your monthly benefit. You only have to complete the bottom of the W4-P and the top of the G-4 forms, and submit to TRS. Please note: The instructions on the forms ask you to detach or cut a portion of the page for submitting. We ask that you please submit the entire page of the document. This allows our staff to expedite the imaging of the documents into your records.
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disabilfiatcytsrheeteitrement
If you haven't already done so, we encourage you to visit our website for the latest retirement information and to access your TRS account. To access the self-service website, go to www.trsga.com, click on the Active Member tab and then click the Account Management button. If you already have an account, you may log in and choose from a variety of menu options. If you are new to the site, you must register for an account first. Accessing your personal TRS account allows you to view your personal account information, update beneficiaries, update your mailing address, and calculate the cost to purchase service.
Important information regarding the TRS disability retirement process is highlighted below.
1. A TRS member who is mentally or physically disabled, and
who has at least 10 years service credit is eligible to apply for disability retirement. The inability to satisfactorily perform one's current work duties, due to health reasons, is the major factor in determining `disability.'
2. Disability retirement benefits are calculated using a percentage of salary formula 2% multiplied by
the total years of creditable service, times the average monthly salary for your two highest consecutive years of membership service. The resulting product is the monthly disability benefit under the maximum plan. There is no age requirement for disability retirement.
3. Applications for disability retirement should be submitted no earlier than 90 days prior to retirement
and no later than the end of the month in which your retirement is to become effective. Your retirement cannot become effective any earlier than the beginning of the month in which we receive your completed application and supporting documentation. You cannot receive a disability retirement check for any month during which you were actively employed or receiving sick leave pay.
4. Processing disability retirement applications is a lengthy process due to the time required for your
health care provider(s) to submit forms and your medical records. If multiple health care providers are involved with your situation, send our forms to them individually and simultaneously to speed completion of your medical documentation. It is your responsibility to pay for all copies of your medical records. Once all of your forms and medical records are received by TRS, your case will be referred to our medical review board for a ruling either supporting or denying your disability. The more medical data you provide, the better positioned the review board will be to understand your case and base its decision. Our review board may request an additional medical examination, which we will arrange for you at our expense. TRS will keep you apprised, in writing, on the status of your case, and will notify you when the review board renders its final decision.
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disability retirement
factsheet cont.
5. Retirement applications are processed on a New Retirement Payroll during the middle of each
month. During the processing of your application, you will receive a letter indicating the payroll date we anticipate for your first check.
6. So that we may process your application, you must have a complete retirement file at TRS. Your file
is considered complete when you have done the following: 1) purchased or declined all allowable service; 2) submitted, and TRS has received, all required disability retirement forms and supporting medical records; and 3) resolved all inconsistent reporting, if any, of your salary and contributions with your employer. If your file is completed after the effective date of your retirement, your first check will contain monthly benefits retroactive to your retirement date.
Note: The earlier you submit your application and complete your file, the more likely you are to be placed on payroll during the effective month of your retirement. Your retirement file must be complete no later than 30 days prior to your effective retirement date to be considered for payroll in the effective month of your retirement. If the processing of your retirement is delayed beyond your retirement date, it will be processed on another month's New Retirement Payroll and benefits paid will be retroactive to your effective retirement date.
7. If you need to purchase additional service to be eligible for
retirement, your retirement date will be the first of the month after you have purchased the needed service credit. If you are eligible to retire and purchase additional service credit, you must purchase the service no later than the last business day of your retirement month; however, waiting until the last business day will delay the processing of your retirement paperwork. All service must be established by the member prior to retirement. Once your retirement becomes effective, you will no longer be eligible to purchase additional service credit. Beneficiaries of deceased members cannot purchase additional service credit.
8. Your first retirement benefit payment will be mailed to you as a paper check. The next payment will
be electronically deposited into your account and you will be notified of this transfer. After this, you will not receive a monthly checkstub. You may, however, review your payment history via your personal TRS account (in the Account Management section of the website) anytime. We will send you a "change notice" whenever a change occurs to your benefit or deductions.
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disabiflaitcytsrheeteitrement
9. TRS does not administer health or dental care ben-
efits for retired members or determine eligibility to participate in a health or dental plan during retirement. TRS does not provide information regarding the filing of claims. Retiring members should direct all questions regarding health and dental insurance to their health or dental plan provider. If you decide to continue your health care coverage in retirement with Georgia's State Health Benefit Plan (SHBP), the Department of Community Health (DCH) will notify TRS of your eligibility and we will deduct the monthly premium from your benefit payment. Again, TRS does not determine eligibility for participation in the SHBP and does not provide information on the filing of claims. Specific health plan questions should be addressed to the SHBP by calling (404) 656-6322 or (800) 610-1863. Employees of the University System under the Board of Regents (BOR), will need to contact their benefits office about health and dental coverage. TRS does not deduct monthly premiums for BOR retirees. If you are already on disability and your retirement application with TRS is pending, you should contact DCH regarding your health coverage during this period.
10. While on disability retirement, you must report all employment, including self-employment to TRS,
as your disability benefit could be reduced or terminated should you become employed.
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retiprleamnsent
When applying for retirement, you must designate a plan of retirement on the Application for Retirement form. Your choice will determine whether you receive the maximum benefit available to you, or if monthly benefits will be provided for your beneficiary(ies) after your death with a reduced benefit to you during your lifetime. This decision is extremely important because your plan of retirement is a permanent decision that cannot be changed after your effective date of retirement (except under very limited circumstances outlined in Georgia law). Please read each of the plan descriptions very carefully and be sure of your choice.
To obtain an estimate of your monthly lifetime benefit, please contact our office directly. TRS encourages our retiring members to direct all retirement questions, except for health and dental insurance, directly to our office. (Health insurance questions should be presented to the Department of Community Health and dental insurance questions to the Flexible Benefits Program.) To schedule an appointment or to speak with one of our Customer Service Representatives, please call (404) 352- 6500 or (800) 352-0650.
Under the provisions of Georgia law, if you die within 30 days of your effective date of retirement, you will be considered an active member at the time of your death. Your account will be settled as a death in service in accordance with the beneficiary designation(s) on file with TRS. Once your application is received by TRS, your beneficiary designation(s) will be considered valid.
Plan A - Maximum Plan
This plan provides you with the largest monthly benefit during your lifetime. Under this plan, the total of your contributions and interest at the time of your retirement will be reduced each month by your full gross monthly benefit. At your death, all monthly benefits stop. If your death occurs prior to your having been paid the total monthly benefits equal to your accumulated contributions and interest in TRS, the balance of your accumulated contributions and interest will be paid in a lump sum to the beneficiary(ies) designated on your retirement application. In most cases, your contributions and interest will be depleted within 18 months of retirement; however, your benefits will be continued throughout your life. If there is no surviving beneficiary(ies) on file at TRS at the time of your death, any applicable refund would be paid to your estate. If you select this plan, you may change your beneficiary designations at any time after retirement.
Plan B - Optional Plans (Survivorship)
At retirement, TRS offers the ability to choose from six other plans in addition to the Maximum Plan. If you select one of the survivorship plans of retirement, you can only change your retirement plan and/or designation of beneficiary(ies) after retirement if: 1) your beneficiary(ies) predeceases you; 2) your spouse is listed as beneficiary and you get divorced; or 3) you terminate your retirement, become a member again, and subsequently retire again. Only under these circumstances, as stated in Georgia law, can you change your plan of retirement and/or beneficiary(ies) designation.
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retiprleamnseconnt. t

Plan B - Option 1
Plan B Option 1 offers a lifetime monthly benefit slightly reduced from the maximum amount. Under this plan, the total of your contributions and interest at the time of your retirement will be reduced each month by only the portion of your total gross benefit made up of your contributions and interest. At your death, all monthly benefits stop. However, any remaining employee contributions and interest will be refunded to your designated beneficiary(ies) or your estate. In most cases, your contributions and interest will be depleted within 10 to 14 years after retirement, but your benefits will continue throughout your life. You may change your beneficiary designation at any time after retirement. If you have named your spouse as beneficiary and you become divorced, you may change your plan of retirement.
Survivorship Plans Under Plan B, TRS offers the following five options that allow you to provide a continuing monthly benefit to a survivor(s) after your death. If you select a survivorship plan, the amount of your monthly benefit will be reduced actuarially to allow for the monthly payment for life, both to you, and then after your death, to your designated beneficiary(ies).
The amount of the reduction in monthly benefits (cost of the option) depends on your age and the age of your beneficiary(ies). The age of the beneficiary(ies) will influence the amount of your retirement benefit under Options 2, 3, and 4. The younger the beneficiary(ies), the smaller the monthly benefit (the cost of the option is greater).

Plan B - Option 2
Plan B Option 2 offers a reduced monthly lifetime benefit based on your age and the age of your beneficiary(ies). This option guarantees that at your death, your named beneficiary(ies), if living, will receive a lifetime benefit equal to the monthly benefit you received at retirement, plus applicable increases received during your retirement prior to your death.
You may designate multiple beneficiaries to receive lifetime monthly benefits and specify the percentage of available benefits to be paid to each beneficiary. If you select two or more beneficiaries, and one predeceases you, the percentage of available benefits you selected for the remaining beneficiary(ies) will not be adjusted. Should your beneficiary(ies) predecease you, your monthly benefit will remain under Option 2 unless you are eligible to change your plan of retirement and/or beneficiary(ies) as outlined herein.

Plan B - Option 2 Pop-Up
Plan B Option 2 Pop-Up offers a reduced monthly lifetime benefit based on your age and the age of your beneficiary. If your beneficiary predeceases you, your monthly benefit will be increased to the original Maximum Plan amount plus all increases awarded to you during retirement. Under this option, you can only designate one beneficiary.

Plan B - Option 3

Plan B Option 3 offers a reduced monthly lifetime benefit based on your age and the age of your

beneficiary(ies). This benefit guarantees that at your death, your named beneficiary(ies), if living, will

receive a lifetime benefit equal to one-half of the benefit you received at retirement plus one-half of the ap-

plicable increases received during your retirement prior to your death.

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retiprleamnsecontn. t
You may also designate multiple beneficiaries under this option and specify the percentage to be paid to each beneficiary. If two or more beneficiaries are designated to receive monthly benefits, the total amount payable to all beneficiaries cannot exceed one-half of the initial monthly benefit you received at the time of retirement, plus one-half of any cost-of-living increases you received up to the date of your death. Should your beneficiary(ies) predecease you, your monthly benefit will remain under Option 3 unless you are eligible to change your plan of retirement and/or beneficiary(ies) as outlined herein.
Plan B - Option 3 Pop-Up
Plan B Option 3 Pop-Up offers a reduced monthly lifetime benefit based on your age and the age of your beneficiary. If your beneficiary predeceases you, your monthly benefit will be increased to the original Maximum Plan amount plus all increases awarded to you during retirement. Under this option, you can only designate one beneficiary.
Plan B - Option 4
Plan B Option 4 offers a reduced monthly lifetime benefit in exchange for the flexibility to designate a specific dollar amount or a specific percentage of your monthly benefit to be paid to your beneficiary(ies) after your death. The beneficiary benefits you specify under this plan cannot cause your monthly benefit to be reduced below 50% of the maximum benefit available to you. If multiple beneficiaries are designated and one or more beneficiaries predecease you, the dollar amounts or the percentages are not adjusted. Beneficiaries also receive a prorated share of any cost-of-living increases you received up to the date of death.

Plans of Retirement: a summary of advantages and disadvantages.

Reduced Benefit is

Pop-Up Retiree May Change Guaranteed Total of

Plan of Monthly for Life of Monthly Benefit Option Beneficiaries After Member's Contributions

Retirement Benefit Retiree

to Survivor Available

Retirement

& Interest

A - Maximum No

Yes

No

No

Yes

Yes

B - Option 1 Yes

Yes

No

No

Yes

Yes

B - Option 2 Yes

Yes

Yes, 100% of

Yes

No*

Yes



Retiree's Benefit

B - Option 3 Yes

Yes

Yes, 50% of

Yes

No*

Yes



Retiree's Benefit

B - Option 4 Yes

Yes

Yes, as

No

No*

Yes



Designated by



Member

* For exceptions, please refer to page 8.

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types osef rcvriceeditable

To establish any service described in this section, you must have an active TRS account. To be considered an active member, you must have contributed to TRS for at least one year in the last five years. Additionally, beneficiaries of deceased members cannot establish additional service credit; it is the member's responsibility to establish all credit toward retirement. Also, all service credit must be established and paid for prior to retirement.
If you are eligible to establish any of the service types listed in this section, please contact TRS. The cost to purchase eligible service will be calculated and mailed to you.
1. Membership Service
Membership service is normal active service for which you were employed and for which you have made and are making contributions to TRS. Members who have at least nine months of service during a fiscal year (July 1 to June 30) will receive credit for one year of service. If you are employed on a 12-monthsper-year basis, you will receive credit for a year of membership service upon completion of at least nine months of service during the fiscal year ending June 30. You cannot receive credit for more than one year of service in any fiscal year. Members employed by the University System under a semester system will receive credit for one year of service if they have at least eight months of service during a fiscal year.
2. Unused Sick Leave Credit
Please refer to the Unused Sick Leave Credit section in this booklet.
3. Air Time
If you have at least 25 years of service credit established you may purchase up to three years of additional service credit. The cost to purchase the additional service credit is the full actuarial cost of the additional service. Because the cost of Air Time depends on the service you already have, TRS recommends purchasing all other types of service before purchasing Air Time. Should you decide to purchase another type of service credit after Air Time is purchased, you will be billed for any additional cost of the Air Time.

4. Out-of-State Service
After completing six years as a contributing member of TRS, you may establish one year of credit for service rendered in a public educational institution of another state. With the completion of each additional year in Georgia service, you may establish an additional year of Out-Of-State service to a maximum of ten years.
For more information about Out-of-State Service, please refer to the TRS website, www.trsga.com, in the Active Member section and/or the Member's Guide, also available on the TRS website under Publications.

5. Military Service

You can establish up to five years of retirement credit for periods of active duty military service in the armed forces of the United States. Credit can be established for qualified service during periods of national emergency (World War II, the Korean Conflict, and the Vietnam Era), for active duty military service rendered outside the periods of national emergency, for active duty from which you have been honorably discharged, for active duty rendered during any period when a military draft was in effect, and for ordered military duty such as service in "Operation Enduring Freedom."

For official dates and specific conditions that apply to each of the periods listed above, please refer to the

TRS website, www.trsga.com, in the Active Member section and/or the Member's Guide, also available on

the TRS website under Publications. 10

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types osfercvriceedcoint.table

6. Private School Employment
You can establish up to 10 years of creditable service for previous employment in an accredited private school within the State of Georgia provided certain criteria are met. In order to establish creditable service for private school employment, you must provide satisfactory documentation to TRS that shows the period of employment and that shows the private school was accredited during that period of employment.
For more information, please refer to the TRS website, www.trsga.com, in the Active Member section and/ or the Member's Guide, also available on the TRS website under Publications.

7. PSERS Credit
If you were a member of the Public School Employees Retirement System (PSERS) and you are now a member of TRS, you may establish your PSERS service with TRS. To establish prior PSERS service, your employer must submit a completed Certification of Georgia Service form. Your cost to purchase PSERS service will be the total amount of the employee and employer contributions that would have been contributed had you been a TRS member, plus accrued interest, based on the salary you earned during your PSERS covered employment. Before PSERS service can be purchased, you must withdraw your funds from PSERS. You may not have service credit with TRS and PSERS for the same time period. For more information about PSERS credit, please refer to the TRS website, www.trsga.com, in the Active Member section.
8. Maternity Leave Credit
You can purchase credit for periods of absence from employment due to pregnancy prior to March 5, 1976. One and one-half months of credit may be awarded for each pregnancy with a maximum of six months allowable for all pregnancies. The cost to purchase this service will be the full actuarial cost.
9. Study Leave Credit
You can establish Study Leave Credit for periods of full-time graduate study if: You were a full-time teacher in the public schools of Georgia or in the University System of Georgia im-
mediately (not more than six months) prior to the period of full-time graduate study. You returned to full-time employment as a teacher in the public schools of Georgia or in the University
System of Georgia for a minimum of five years following the period of graduate study. You submit a transcript or similar document to TRS as verification of the full-time graduate study period. Any period of eligible graduate study interrupted solely for a period of active duty military service during a period in which the military draft is in effect shall be deemed not to have been interrupted provided you go immediately (not more than six months) into active duty military service.

10. State of Georgia Employment
If you were a member of the Employees' Retirement System (ERS) and withdrew your funds, you may purchase this service by paying the amount of contributions you would have contributed had you been a member of TRS, plus accrued interest. You are eligible to purchase your ERS withdrawn service after you have completed the required number of years of active TRS membership. If you have withdrawn:

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types osfercvriceedcoint.table
10. State of Georgia Employment (cont.)
1, 2, or 3 previous accounts, you must complete 3 years of active membership; 4 previous accounts, you must complete 5 years of active membership; 5 or more previous accounts, you must complete 10 years of active membership. If you have not withdrawn your contributions from ERS, you may transfer your service credit to TRS. Since ERS members and TRS members pay different contribution rates, in order to receive your full service credit from ERS, you must pay the difference in the amount of contributions you would have paid had you been a member of TRS, plus accrued interest. If you transfer your funds from ERS and do not pay the difference, you only will receive credit with TRS for a pro-rata portion of your ERS credit.
11. Visiting Scholar Credit
A maximum of two years of service as a visiting scholar at a public college or university may be established as creditable service if you were granted a leave of absence from a unit of the University System of Georgia for such purpose. Such service must be included in the maximum of 10 years of service allowable under the out-of-state provision of TRS law, and it cannot be established if you are eligible for benefits based on the service from another source, except social security.
12. Withdrawn Accounts If you were a member of TRS and withdrew your funds, you also withdrew your service credit for those years. After you have returned to active TRS membership, you may repay your withdrawn account(s) and reinstate the service credit you withdrew. The cost to purchase withdrawn service is the total amount of money you withdrew, plus accrued interest. You are eligible to purchase your withdrawn service after you have completed the required number of years of active TRS membership. If you have withdrawn: 1, 2, or 3 previous accounts, you must complete 3 years of active membership; 4 previous accounts, you must complete 5 years of active membership; 5 or more previous accounts, you must complete 10 years of active membership
13. Workers Compensation Disability
You may be eligible to establish retirement credit for a temporary disability caused by a job-related disease or accident. The maximum period is twelve months and must be applied for within six months of returning to service following the temporary disability. Documentation for proof of the temporary disability will be required. In most cases, the required documents will be the Employer's First Report of Injury form and the Notice of Payment or Suspension of Benefits.
Payment of Service Purchases
You may pay for eligible service purchases with a personal check, money order, or with a direct rollover from another eligible retirement plan. TRS can accept a rollover from the following plans as defined in the Internal Revenue Code: a qualified retirement plan (401(a), 403(a), or 401(k)), a tax sheltered annuity 403(b), a governmental 457 plan, or a traditional or rollover IRA. TRS cannot accept a rollover from a Roth IRA. TRS has no knowledge of your eligibility for rolling money out of your particular fund. Service can be purchased by a lump-sum payment, in one-year increments, or partial-year increments if you only worked part of a year. No partial payments or monthly installments will be accepted.
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unusedcrseidcikt leave

Eligibility
As a member of TRS, you may establish sick leave credit at the time of retirement provided that you have a combined minimum of 60 days of unused sick leave from your current and all previous Georgia employers, and that you earned the sick leave credit while in a TRS covered position.
Limitations Unused sick leave credit is allowed for Georgia teaching service. Eligible service includes withdrawn and repurchased Georgia teaching service as well as service purchased or transferred from local retirement plans. Georgia law, however, does not permit unused sick leave credit for the following service:

ERS (Employee's Retirement System) Military Service PSERS (Public School Employees Retirement System

Maternity Leave Out-of-State Study Leave

Creditable sick leave accumulates at a maximum rate of 1-1/4 days per month. If you have worked in a system that awards more than 1-1/4 days per month, your earned total will be reduced to meet this standard. If you have worked in a system that awards fewer than 1-1/4 days per month, no adjustment will be made. If you have questions regarding your sick leave rate of accrual, please contact your employer.
Sick leave cannot be used to achieve a vested status, but it can be added to your creditable service at the time of your retirement (it can be used to complete 30 years of credit). Total creditable service cannot exceed a maximum of 40 years.
Procedure
To have your unused sick leave credited toward your retirement you must complete the member section of the Sick Leave Certification Form (available in this booklet) and forward a copy to each Georgia employer at which you have worked and contributed to TRS for verification of any unused sick leave that may be used for service credit toward retirement. Each system is responsible for completing the form and returning it to TRS, either detailing your unused sick leave or verifying its lack of records.
Calculation--When Records Do Not Exist
For the years where records are not available, TRS will use an average for the periods when the system kept accurate records and apply that average to the periods when records are not available. If an employer did not maintain accurate sick leave records, the number of unused sick days reported will be divided by the number of years for which there are records. This provides an average number of days per year that you accrued, but did not use, sick leave. This average is multiplied by the number of years for which there are no records. Since this calculation is built on an average, it cannot be finalized until after retirement, using the final number of unused sick leave days. The estimated days are added to the reported number of days to determine a final number of unused sick leave days.
Example: John worked 26 years in a position covered by TRS. The first 10 years he worked for County A, where unfortunately, records were never kept. The last 16 years, he worked in County B that kept accurate

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unused sick leave
credit cont.

Calculation--When Records Do Not Exist cont.
records. County B reports that over John's 16 years, he retained 100 days of sick leave. The TRS calculation to determine the first ten years of unused sick leave would be as follows:
100 days 16 years = 6.25 days/year 6.25 days/year x 10 years = 62.5 est. days 62.5 days + 100 days = 162.5 total days 162.5 days = 8 months of unused sick credit

Awarding of Credit
Unused sick leave credit is awarded on the basis of one month of service for every twenty days of sick leave. Nine months of sick leave credit are equal to one year of service irrespective of the number of months worked per year. TRS will calculate sick leave credit after receiving all Sick Leave Certification forms from your employers. Your last employer will submit its form after your last day of work. You may receive a monthly benefit prior to the application of sick leave credit to your account. In this instance, your benefit will be adjusted retroactively to your retirement date after all sick leave forms have been received by TRS and the appropriate calculations have been completed.
Sick Leave Credit Chart

Days of Unused Sick Leave
0 - 59 60 - 69 70 - 89 90 - 109 110 - 129 130 - 149 150 - 169 170 - 189 190 - 209 210 - 229 230 - 249 250 - 269 270 - 289 290 - 309 310 - 329 330 - 349 350 - 369 370 - 389 390 - 409 410 - 429 430 - 449 450 - 469
14

Creditable Service
0 months 3 months 4 months 5 months 6 months 7 months 8 months 9 months 10 months 11 months 12 months 13 months 14 months 15 months 16 months 17 months 18 months 19 months 20 months 21 months 22 months 23 months

worrektiinregmaefntter
If you retired under TRS disability retirement, you must notify your prospective employer prior to your being hired. If you work during retirement, your employer is required to report the following to TRS:
All employment. All positions covered and not covered under TRS are included (private and public sector jobs; self-employment).
All income for all jobs. As a retiree on a TRS disability retirement, you have a restriction on all income received. If income from another job(s) plus the TRS benefit is more than the current salary of the position held prior to retirement, then your TRS benefit may be reduced.
General Provisions If you work for a TRS covered employer:
You can only receive 49% of the normal full-time compensation for the position and time worked cannot exceed 49% of the normal full-time status for the position (includes classroom aides).
Gross disability benefit plus compensation for position being sought cannot exceed the current compensation for the position held at retirement.
Your employer must verify your employment prior to hiring you. If you plan to work for a private sector employer:
Gross disability benefit plus compensation for position being sought cannot exceed the current compensation for the position held at retirement.
You are responsible for reporting employment to TRS. If you retired under disability retirement, you may have your disability status reviewed at any time. You may contact the TRS office for more information regarding the laws that govern your ability to work in retirement.
Annual Audit of Employment of TRS Retirees Department of Audits will be performing detailed audits of employment records searching for TRS retirees. Any discrepancies will be investigated and, if necessary, retirement benefits may be terminated and/or funds collected for benefits wrongly paid.
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glossary
of terms
Active Member: person employed in a TRS covered position accruing service toward retirement. Active members must contribute to TRS at least one year in the last five consecutive years.
Annuity: annual payments for life derived from the accumulated contributions of a member, the employer and earnings on those contributions.
Average Salary: the calculated average of a member's monthly salary for the highest consecutive twentyfour (24) months of membership service.
Beneficiary: upon the death of the member, person(s) designated to receive either a monthly retirement allowance or a lump-sum distribution from TRS (also see Primary and Secondary Beneficiary).
Benefit Options: the Plan of Retirement (one of seven available) selected by the member by which retirement benefits are paid to a retiree and/or beneficiary(ies).
Cost of Living Adjustment (COLA): an increase in monthly benefits tied to increases in the consumer price index (CPI), which is a statistical measurement prepared by the Bureau of Labor Statistics, a government agency, to measure changes in the price of goods and services bought by most people in the United States.
Covered Employment: positions eligible to participate in TRS. Positions include teachers, administrators, supervisors, clerks, teacher aides, secretaries, paraprofessionals, public school nurses and employees of the University System of Georgia.
Creditable Service: time accumulated by a member through covered employment with a TRS employer or other service purchased under the provisions of Georgia law.
Disability: a mental or physical impairment certified by a medical board that incapacitates the member from performance of duty in TRS covered employment.
Early Retirement: a reduced benefit payable to a member who retires prior to attaining the requirements for a full service retirement.
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glossary
of terms cont.
Earnable Compensation: monies payable to a member for full, normal working time and may include monies paid to the member by an employer from grants or contracts made by outside agencies with the employer. All monies paid by an employer for a member or by a member into any plan of tax-sheltered annuity are included in earnable compensation. Earnable compensation shall not include overtime, travel allowances, or salary for a secondary position, such as night school.
Effective Date of Retirement: Not earlier than the first of the month following termination from TRS covered employment and receipt of a retirement application in the TRS office. Employee Contributions: a percentage of earnable compensation contributed by members, through an automatic payroll deduction, to TRS.
Employer: the State of Georgia, the county or independent board of education, the State Board of Education, the Board of Regents of the University System of Georgia, or any other agency of and within this state by which a teacher is paid.
Employer Contributions: a contribution made by the employer to TRS calculated using a percentage of earnable compensation to the employee. The employer contribution helps fund TRS for current and future retirement benefits and is not part of any individual member's account.
Fiscal Year: for TRS, the period beginning July 1st of one calendar year and ending June 30th of the following calendar year.
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glossary
of terms cont.
Full Service Retirement: a service retirement with no early retirement penalty applied. Membership Service: time accumulated by a member through employment with a TRS employer. Partial Lump-Sum Option (PLOP): at retirement, in exchange for a permanently reduced lifetime benefit, active members can elect to receive a lump-sum distribution in addition to a monthly retirement benefit. A member's age and plan of retirement are used to determine the reduction in benefit. Pension: lifetime monthly benefit payments to retired TRS members and/or their beneficiaries. Plans of Retirement: the method selected by the member by which retirement benefits are paid to a retiree and possibly the beneficiary(ies). Pop-Up: a benefit option that includes a survivor benefit to a beneficiary. If the beneficiary predeceases the retiree, the retiree's monthly benefit reverts to the Maximum Plan. Primary Beneficiary: a person designated by a member to receive a benefit, if available, upon the death of an active member under all plans of retirement. Only the primary beneficiary(ies) can receive a mothly benefit under a survivorship plan. Retiree: the recipient of a monthly retirement benefit from TRS.
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glossary
of terms cont.
Rollover: a tax deferred distribution from a qualified retirement plan [401(a), 403(a), 401(k)]; a tax sheltered annuity 403(b); a governmental 457 plan; or a traditional or rollover IRA that is transferred directly to another qualified retirement plan or IRA. TRS accepts rollovers only for purchase of creditable service.
Secondary Beneficiary: the recipient of a refund of any remaining employee contributions and interest following the death of the retiree and the primary beneficiary. A secondary beneficiary is never eligible to receive a monthly benefit under any plan of retirement.
Service Purchases: payment for additional service credit as provided in Georgia law.
Service Retirement: a monthly benefit payable to a member who has met the requirements for retirement. The requirements are attainment of age 60 with at least 10 years of service or completion of 25 years of creditable service.
Substitute Teacher: a teacher employed in a TRS covered position as a temporary replacement for another teacher. Substitute teachers are considered temporary employees and are not eligible for membership in TRS.
Survivorship Plan: a plan of retirement that will provide a continuing monthly benefit to the surviving beneficiary(ies) after the death of the retiree. Under a survivorship plan, the amount of the monthly benefit will be reduced actuarially to allow for a monthly payment for life to the retiree and then, after his or her death, a monthly benefit for life to the designated beneficiary(ies). Teacher: as defined in Georgia law, a person employed half-time or more in a TRS covered position. Halftime or more is generally defined as twenty (20) or more hours per week. Termination: the end of TRS covered employment.
Vested: the right to a retirement benefit after ten (10) years of creditable service and attainment of age 60, provided the TRS contributions have not been withdrawn.
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Two Northside 75, Suite 100 Atlanta, Georgia 30318 (404) 352-6500 (800) 352-0650 www.trsga.com