Table of Contents

Preface

Part 5000 - Membership
5000.1 General Provisions
Part 5001 - Service Credit
5001.1 Definitions as Used in this Part
5001.2 General
5001.3 Leaves of Absence
5001.4 20 Year Service Requirement, Retention of Membership, and In-Service Requirement
5001.5 Minimum Compensation Rate
5001.6 Service Credit for Members of the Retirement Board Who Have Been Elected by the Membership of the System
5001.7 Credit for Military Service Performed during periods of military conflict
5001.8 Determination of attainment of ten years of credited service for the purposes of cessation of regular 3% contributions of a member with a membership date of July 27, 1976 or later. 
Part 5002 - Credit for Prior/Previous Service
5002.1 Prior/previous service credit under Section 509 of the Education Law or Sections 446, 513, and 609 of the Retirement and Social Security Law
5002.2 Special rules and regulations pertaining to members who joined the System after June 30, 1973, and before July 27, 1976, interpreting subdivision b of Section 446 of the Retirement and Social Security Law 
5002.3 Payment for previous service for members joining on or after July 27, 1976, but before September 1, 1983, who are eligible to purchase such service 
5002.4 Payment for prior service for members joining on or after September 1, 1983, who are eligible to purchase such service
5002.5 Method of payment
5002.6 Credit for prior service as a CETA employee
Part 5003 - Computation of Final Average Salary
5003.1 Three-year final average salary for members who joined the System prior to July 1, 1976
5003.2 Five-year final average salary for certain members who joined the System prior to July 1, 1973
5003.3 Salaries for elected members of the retirement board while on leave of absence during service on the retirement board
5003.4 Final average salary for members joining the System on or after July 1, 1976
5003.5 Monies paid pursuant to the Excellence in Teaching Program
Part 5004 - Loans
5004.1 General requirements for all loans
5004.2 Additional eligibility requirements for members with a date of membership before July 27, 1976 (Tiers I and II)
5004.3 Additional eligibility requirements for members with a date of membership on or after July 27, 1976 (Tiers III and IV)
5004.4 Repayment of Loans
5004.5 Interest on Loans
5004.6 Insurance on Loans
5004.7 Charges
5004.8 The effect on unpaid loans of death, retirement, withdrawal or transfer to another retirement system for Tier I and II members
5004.9 The effect on unpaid loans of death, retirement, withdrawal or transfer to another retirement system for Tiers III and IV members
5004.10 Loan default
5004.11 Executive Director's authority
5004.12 Loan repayments during periods of military service
Part 5005 - Applications for Retirement
5005.1 Who may file a retirement application
5005.2 Acknowledgment of signature
5005.3 Effective date of service, disability and deferred retirement applications
5005.4 Withdrawal of application for retirement
Part 5006 - Cessation of Membership
5006.1 Definitions as used in Part 5006
5006.2 General
Part 5007 - Refund of Contributions to Members
5007.1 Monies refunded
5007.2 Active membership refunds
5007.3 Refunds at retirement
5007.4 Interest on contributions
Part 5008 - Transfers of Membership 
5008.1 General
5008.2 Transfers to the System
5008.3 Transfers to another public retirement system in this state 
5008.4 Eligibility for transfer under Chapter 974, Laws of 1977 
Part 5009 - Vesting (Deferred Retirement)
5009.1 Automatic vesting for members who joined prior to 7/27/76 
5009.2 Rights of a member who joined the System prior to 7/27/76, who has vested
5009.3 Rights of a member joining on or after 7/2776, but before 9/1/83, who has vested 
5009.4 Rights of a member joining on or after 9/1/83, who has vested
Part 5010 - Member Contributions for Members Whose Date of Membership is on or After 7/27/1976
5010.1 Establishment of Fund
5010.2 Withdrawal and refund of contributions
Part 5011 - Group Life Insurance
5011.1 New York State Teachers' Retirement System Member Group Life Plan Established
5011.2 New York State Teachers' Retirement System Member Group Life Insurance Plan Reserve Fund
5011.3 Insurance payable in the event of death
5011.4 Premiums
5011.5 Effective period of insurance
Part 5012 - Savings Accounts for Monies Due Certain Beneficiaries 
5012.1 Establishment of Accounts
5012.2 Interest
5012.3 Effect of Establishment of Accounts
5012.4 Payment of Funds
5012.5 Release of Liability
5012.6 Removal of Legal Disability
5012.7 Nomenclature
Part 5013 - Inter-Vivos or Testamentary Trust as Beneficiary
5013.1 Inter-Vivos Trust as Beneficiary
5013.2 Testamentary Trust as Beneficiary
5013.3 Required Certifications Pursuant to IRC Section 401(a)(9)
Part 5014 - Options
5014.1 Options available to members at retirement - general
5014.2 Options available to members at retirement - definitions and statutory authorization
5014.3 Suspension of retirement allowance where option has been elected
5014.4 Procedure for electing an option
5014.5 Additional definitions for Part 5014
5014.6 Compliance with IRC Section 401(a)(9)
Part 5015 - Duties of Employers
5015.1 General
5015.2 Members of the retirement board who have been elected by the membership of the System
5015.3 Duty to Report
Part 5016 - Election of Delegates to Annual Convention
5016.1 Territorial unit representation 
5016.2 Term
5016.3 Alternates
5016.4 Election Procedure
Part 5017 - Amendment of the Rules and Regulations
5017.1 General
Part 5018 - Actuarial Assumptions
5018.1 Valuation rate of interest and salary scale assumptions 
5018.2 Mortality and Service Tables for Valuation Purposes
5018.3 Mortality tables for the determination of benefits accrued prior to August 1, 1983.
5018.3b1 Disability annuitants
5018.3b2 In calculating option factors for regular annuities, additional annuities and pensions, the interest rate of four percent shall be used in conjunction with the following tables 
5018.3c1 Beneficiaries of active members
5018.3c2 To calculate cash refund annuities in lieu of a return of contributions and/or a lump sum death benefit, convert the straight line annuity by an option factor based on a four-percent interest rate and the following tables
5018.4

Mortality Tables for the Determination of Benefits Accruing on or After August 1, 1983. The mortality tables to be used in the computation of benefits accruing on or after August 1, 1983 shall be as follows:

5018.4a1 Service annuitants - In calculating regular annuities without optional modification and annuities without optional modification on account of additional contributions, the interest rate of four percent shall be used in conjunction with the following tables
5018.4a2 Effective October 26, 2006, in calculating the benefits pursuant to subdivision b(3) of Section 512 of the Education Law, the interest rate of 4 percent for members who joined prior to July 1, 1948, and 3 percent for members who joined subsequent to June 30, 1948, shall be used in conjunction with this table.
5018.4a3 In calculating option factors for regular annuities, additional annuities and pensions, the following tables will be used
5018.4b1 Disability annuitants - In calculating regular annuities without optional modification and annuities without optional modification on account of additional contributions, the interest rate of four percent shall be used in conjunction with the following tables
5018.4b2 In calculating option factors for regular annuities, additional annuities and pensions, the interest rate of 4% shall be used in conjunction with the following tables
5018.4c1 Beneficiaries of active members - In calculating straight life annuities in lieu of a return of contributions and/or a lump sum death benefit, the interest rate of four percent shall be used in conjunction with the following table
5018.4c2 To calculate cash refund annuities in lieu of a return of contributions and/or a lump sum death benefit, convert straight life annuities by an option factor based on a four percent interest rate, and the following table
5018.5 Interest rate for calculation of de minimis service retirement benefit 
5018.6 Compliance with IRS Section 415
Part 5019 - Access to Public and Personal Records
5019.1 Definitions
5019.2 Purpose and scope
5019.3 Access to records
5019.4 Times and places for inspecting records
5019.5 Procedures governing inspection of records
5019.6 Subject matter list
5019.7 Appeals of denial of access to records
5019.8 Copying of records
5019.9 Records not available for inspection or copying
Part 5020 - Disability Retirement Determinations
5020.1 Standard for determining disability retirement ...prior to 7/27/1976... Section 511 of the Education Law  
5020.2 Standard for determining disability retirement....after 7/27/1976 but before 9/1/1983....Sections 506 and/or 507 of the RSSL 
5020.3 Standard for determining disability retirement...after 9/1/1983 and who meet...Section 605 of the RSSL
5020.4 Procedures for determining initial entitlement of an applicant to disability retirement and to continued entitlement to disability retirement 
5020.5 Appointment of alternates to the Medical Board
Part 5021 - Election of System Retiree to the Retirement Board
5021.1 General provisions
5021.2 Eligibility requirements
5021.3 Nominating process
5021.4 Candidate mailings
5021.5 Election
5021.6 Counting of ballots
5021.7 Procedures in the event of a tie vote
5021.8 Vacancy
Part 5022 - Direct Rollover of Eligible Rollover Distributions
5022.1 Application
5022.2 General provision
5022.3 Definitions
Part 5023 - Employment of Retired Teachers
5023.1 Application of RSSL Section 212
5023.2 Reporting earnings subject to RSSL Section 212
Part 5024 - Accelerated Death Benefit
5024.1 Implementation of accelerated death benefit
5024.2 Certain terms defined
5024.3 Procedures
Part 5025 - Reinstatement of a Prior Membership
5025.1 Purpose
5025.2 Definitions
5025.3 Applications for reinstatement of prior membership
5025.4 Effect of reinstatement
Part 5026 - Charter Schools
5026.1 Admission of charter schools as participating employers
5026.2 Effect of admission as a participating employer 
5026.3 Expulsion from participation
5026.4 Effect of expiration, termination or revocation of charter
Part 5027 - Advisory Committees
5027.1 Investment Advisory Committee
5027.2 Real Estate Advisory Committee
5027.3 Indemnification