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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 47. RETIREMENT AND PENSIONS |
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Chapter 3. TEACHERS RETIREMENT SYSTEM OF GEORGIA |
| Article 1. GENERAL PROVISIONS |
| Article 2. CREATION, ADMINISTRATION, AND MANAGEMENT OF THE ASSETS OF THE RETIREMENT SYSTEM |
| Article 3. EMPLOYEE AND EMPLOYER CONTRIBUTIONS; CREATION OF FUNDS FOR CONTRIBUTIONS, BENEFITS, AND ADMINISTRATIVE EXPENSES |
| Article 4. MEMBERSHIP IN THE RETIREMENT SYSTEM |
| Article 5. SERVICE CREDITABLE TOWARD RETIREMENT BENEFITS |
| Article 6. RETIREMENT AND ELIGIBILITY FOR RETIREMENT ALLOWANCES |
| Article 7. RETIREMENT ALLOWANCES, DISABILITY BENEFITS, AND SPOUSES' BENEFITS |
| Article 8. MISCELLANEOUS PROVISIONS |
REFS & ANNOS
TITLE 47 Chapter 3 NOTE
CROSS REFERENCES. --Expenditure of public funds for retirement benefits and costs authorized, Ga. Const. 1983, Art. III, Sec. X, Para. I. Provision of supplemental pension and retirement allowances by governing boards of public school systems and by Board of Regents, §§ 20-1-2, 20-1-4. Health care plans for public school teachers, § 20-2-880 et seq. Reimbursement of Department of Law by Employees' Retirement System of Georgia, Teachers Retirement System of Georgia, for legal services, § 45-15-37. Authority of municipalities to levy and collect property taxes for purpose of paying pensions and other benefits and costs under a teacher retirement system, § 48-5-351.
EDITOR'S NOTES. --Ga. L. 1986, p. 1623, proposed an amendment to Ga. Const. 1983, Art. III, Sec. VI, Para. VI adding subparagraph (c), regarding health insurance plans for retired former employees of public school systems. This amendment was approved by a majority of the qualified voters voting at the general election on November 4, 1986.
JUDICIAL DECISIONS
TEACHERS RETIREMENT SYSTEM IS PUBLIC BODY TO WHICH O.C.G.A. § 45-6-5 APPLIES. Tate v. Teachers' Retirement Sys., 257 Ga. 365, 359 S.E.2d 649 (1987).
CITED in Young v. State, 132 Ga. App. 790, 209 S.E.2d 96 (1974).
OPINIONS OF THE ATTORNEY GENERAL
CHAPTER APPLICABLE TO PRIOR RETIREES. --Teacher who has reached the age of 60, has taught in the state school system for 35 years, and has retired before Ga. L. 1943, p. 640 (see O.C.G.A. Ch. 3, T. 47) became effective was entitled to the benefits of Ga. L. 1943, p. 640 (see O.C.G.A. Ch. 3, T. 47). 1945-47 Op. Att'y Gen. p. 216.
Upon reading Ga. L. 1974, p. 1139, § 1 (see O.C.G.A. § 47-3-124) within the context of Ga. L. 1943, p. 640 (see O.C.G.A. Ch. 3, T. 47), and upon considering precipitant events leading to the passage of Ga. L. 1943, p. 640 (see O.C.G.A. Ch. 3, T. 47), it becomes evident that Ga. L. 1974, p. 1139, § 1 was designed to include theretofore excluded local fund retirees. 1975 Op. Att'y Gen. No. 75-9.
TEACHERS IN A STATE EVENING COLLEGE MAY PARTICIPATE in the retirement system. 1945-47 Op. Att'y Gen. p. 217.
EMPLOYEES OF GEORGIA TEACHERS' EDUCATION ASSOCIATION MAY NOT PARTICIPATE. --Georgia Teachers' Education Association cannot be construed to be an agency of the state so as to make the association an "employer," as defined by Ga. L. 1943, p. 640 (see O.C.G.A. Ch. 3, T. 47), nor can an employee of the association be construed as a "teacher" within the definition given by Ga. L. 1943, pp. 640 and 641. 1948-49 Op. Att'y Gen. p. 131.
TEACHERS EMPLOYED BY COMMISSION CHARTER SCHOOLS. --Unless and until the General Assembly adopts clarifying legislation, it is within the sound discretion of the Teachers Retirement System Board of Trustees to determine whether teachers who are employed not less than half-time by commission charter schools must be members of the Teachers Retirement System. 2010 Op. Att'y Gen. No. 10-7.
RETIREMENT FUNDS MADE AVAILABLE FROM RETIREMENT SYSTEM. --Retirement system is required to make available funds so that a minimum monthly amount is paid to retired members for each year of service up to 40 years; if sufficient funds are not readily available within the retirement system itself, they may be requested from state funds. 1962 Op. Att'y Gen. p. 372.
TRUSTEES MAY ESTABLISH DIFFERENT INTEREST RATES FOR ACTUARIAL CALCULATIONS. --Board of trustees may establish different rates of regular interest for use in connection with different mathematical calculations made by the retirement system. 1977 Op. Att'y Gen. No. 77-74.
LOCAL BOARDS MAY SUPPLEMENT ALLOWANCES. --Ga. L. 1943, p. 640 et seq. (see O.C.G.A. Ch. 3, T. 47) acknowledges power of local boards to supplement retirement and pension allowances of teachers with other plans, and also acknowledges that tax sheltered annuities might be usable for such a purpose. 1981 Op. Att'y Gen. No. U81-2.
LOCAL SCHOOL SYSTEM MAY ESTABLISH TAX SHELTERED ANNUITY PROGRAM. Like a private employer with the power to contract, a local school system may condition employment upon certain requirements so long as the requirements do not violate the Constitution or laws of this state. The teacher's contract may not be unilaterally modified in mid-term to include such a condition; therefore, unless a teacher otherwise agrees to participate in a tax sheltered annuity, the requirement of participation must be included in the employment contract prior to execution and must be agreed upon by both parties before such condition is enforceable. 1981 Op. Att'y Gen. No. U81-2.
LOCAL SCHOOL SYSTEM MAY REQUIRE TAX SHELTERED ANNUITY PROGRAM PARTICIPATION. --Local school system may legally require teachers the system employs to participate in a tax sheltered annuity program. 1981 Op. Att'y Gen. No. U81-2.
RETIREMENT BENEFITS TO BE PAID ARE DEFERRED COMPENSATION. --Retirement benefits which would be paid to teacher by Teachers Retirement System are deferred compensation for services previously rendered, while the compensation paid to a teacher by a local board of education for the teacher's current employment is compensation for services being presently rendered; the payments are for separate and different periods of teaching service covered under different retirement systems. 1980 Op. Att'y Gen. No. 80-22.
RETIREMENT BENEFITS ALLOCATED WHILE CURRENTLY EMPLOYED NOT COVERED. --There is no stated provision in Ga. L. 1943, p. 640 et seq. (see O.C.G.A. Ch. 3, T. 47) which would prohibit teacher from receiving retirement benefits under Ga. L. 1943, p. 640 et seq. while currently employed in some other teaching position not under Ga. L. 1943, p. 640 et seq. 1980 Op. Att'y Gen. No. 80-22.
LOCAL SCHOOL BOARD MAY CONTRACT INDIRECTLY TO PAY SUPERINTENDENT'S CONTRIBUTIONS to Teachers Retirement System for health insurance and for social security; however, since local Acts may affect a local school board's ability to make such contributions, the local board attorney should be consulted in each instance. 1981 Op. Att'y Gen. No. 81-55.
MAKE GREATER INCREASE IN SALARY THAN REQUIRED TO PAY SUPERINTENDENT'S CONTRIBUTION. --For a local school board to pay a local school superintendent's contributions to the Teachers Retirement System, for health insurance, and social security, it must increase the superintendent's salary since O.C.G.A. § 47-3-41 provides that such contributions must be deducted from the superintendent's salary. However, the increase of the salary would itself be subject to the required deduction since it would increase the amount of earnable compensation; thus, the amount of increase required to pay the contribution would obviously have to be more than the amount of the contribution itself. Likewise, for a local school board to make such contributions under the Teachers Health Insurance Plan, it must increase the superintendent's salary since the law provides that such contributions must be withheld from the superintendent's salary. 1981 Op. Att'y Gen. No. 81-55.
ELIGIBILITY OF LIBRARY EMPLOYEES. --Regional and county library employees paid solely with local funds are required to be members of the Teachers Retirement System. 2011 Op. Att'y Gen. No. 11-2.
RESEARCH REFERENCES
ALR. --Reasonableness of classification, as regards beneficiaries, by statute providing for retirement fund or pension for public officers or employees, 163 ALR 870.
Gift to or for employees' pension fund as valid charitable gift or trust, 28 ALR2d 428.
Unemployment compensation: eligibility of employee laid off according to employer's mandatory retirement plan, 50 ALR3d 880.
Right to unemployment compensation or social security benefits of teacher or other school employee, 33 ALR5th 643.
EDITOR'S NOTES. --Ga. L. 1986, p. 1623, proposed an amendment to Ga. Const. 1983, Art. III, Sec. VI, Para. VI adding subparagraph (c), regarding health insurance plans for retired former employees of public school systems. This amendment was approved by a majority of the qualified voters voting at the general election on November 4, 1986.
JUDICIAL DECISIONS
TEACHERS RETIREMENT SYSTEM IS PUBLIC BODY TO WHICH O.C.G.A. § 45-6-5 APPLIES. Tate v. Teachers' Retirement Sys., 257 Ga. 365, 359 S.E.2d 649 (1987).
CITED in Young v. State, 132 Ga. App. 790, 209 S.E.2d 96 (1974).
OPINIONS OF THE ATTORNEY GENERAL
CHAPTER APPLICABLE TO PRIOR RETIREES. --Teacher who has reached the age of 60, has taught in the state school system for 35 years, and has retired before Ga. L. 1943, p. 640 (see O.C.G.A. Ch. 3, T. 47) became effective was entitled to the benefits of Ga. L. 1943, p. 640 (see O.C.G.A. Ch. 3, T. 47). 1945-47 Op. Att'y Gen. p. 216.
Upon reading Ga. L. 1974, p. 1139, § 1 (see O.C.G.A. § 47-3-124) within the context of Ga. L. 1943, p. 640 (see O.C.G.A. Ch. 3, T. 47), and upon considering precipitant events leading to the passage of Ga. L. 1943, p. 640 (see O.C.G.A. Ch. 3, T. 47), it becomes evident that Ga. L. 1974, p. 1139, § 1 was designed to include theretofore excluded local fund retirees. 1975 Op. Att'y Gen. No. 75-9.
TEACHERS IN A STATE EVENING COLLEGE MAY PARTICIPATE in the retirement system. 1945-47 Op. Att'y Gen. p. 217.
EMPLOYEES OF GEORGIA TEACHERS' EDUCATION ASSOCIATION MAY NOT PARTICIPATE. --Georgia Teachers' Education Association cannot be construed to be an agency of the state so as to make the association an "employer," as defined by Ga. L. 1943, p. 640 (see O.C.G.A. Ch. 3, T. 47), nor can an employee of the association be construed as a "teacher" within the definition given by Ga. L. 1943, pp. 640 and 641. 1948-49 Op. Att'y Gen. p. 131.
TEACHERS EMPLOYED BY COMMISSION CHARTER SCHOOLS. --Unless and until the General Assembly adopts clarifying legislation, it is within the sound discretion of the Teachers Retirement System Board of Trustees to determine whether teachers who are employed not less than half-time by commission charter schools must be members of the Teachers Retirement System. 2010 Op. Att'y Gen. No. 10-7.
RETIREMENT FUNDS MADE AVAILABLE FROM RETIREMENT SYSTEM. --Retirement system is required to make available funds so that a minimum monthly amount is paid to retired members for each year of service up to 40 years; if sufficient funds are not readily available within the retirement system itself, they may be requested from state funds. 1962 Op. Att'y Gen. p. 372.
TRUSTEES MAY ESTABLISH DIFFERENT INTEREST RATES FOR ACTUARIAL CALCULATIONS. --Board of trustees may establish different rates of regular interest for use in connection with different mathematical calculations made by the retirement system. 1977 Op. Att'y Gen. No. 77-74.
LOCAL BOARDS MAY SUPPLEMENT ALLOWANCES. --Ga. L. 1943, p. 640 et seq. (see O.C.G.A. Ch. 3, T. 47) acknowledges power of local boards to supplement retirement and pension allowances of teachers with other plans, and also acknowledges that tax sheltered annuities might be usable for such a purpose. 1981 Op. Att'y Gen. No. U81-2.
LOCAL SCHOOL SYSTEM MAY ESTABLISH TAX SHELTERED ANNUITY PROGRAM. Like a private employer with the power to contract, a local school system may condition employment upon certain requirements so long as the requirements do not violate the Constitution or laws of this state. The teacher's contract may not be unilaterally modified in mid-term to include such a condition; therefore, unless a teacher otherwise agrees to participate in a tax sheltered annuity, the requirement of participation must be included in the employment contract prior to execution and must be agreed upon by both parties before such condition is enforceable. 1981 Op. Att'y Gen. No. U81-2.
LOCAL SCHOOL SYSTEM MAY REQUIRE TAX SHELTERED ANNUITY PROGRAM PARTICIPATION. --Local school system may legally require teachers the system employs to participate in a tax sheltered annuity program. 1981 Op. Att'y Gen. No. U81-2.
RETIREMENT BENEFITS TO BE PAID ARE DEFERRED COMPENSATION. --Retirement benefits which would be paid to teacher by Teachers Retirement System are deferred compensation for services previously rendered, while the compensation paid to a teacher by a local board of education for the teacher's current employment is compensation for services being presently rendered; the payments are for separate and different periods of teaching service covered under different retirement systems. 1980 Op. Att'y Gen. No. 80-22.
RETIREMENT BENEFITS ALLOCATED WHILE CURRENTLY EMPLOYED NOT COVERED. --There is no stated provision in Ga. L. 1943, p. 640 et seq. (see O.C.G.A. Ch. 3, T. 47) which would prohibit teacher from receiving retirement benefits under Ga. L. 1943, p. 640 et seq. while currently employed in some other teaching position not under Ga. L. 1943, p. 640 et seq. 1980 Op. Att'y Gen. No. 80-22.
LOCAL SCHOOL BOARD MAY CONTRACT INDIRECTLY TO PAY SUPERINTENDENT'S CONTRIBUTIONS to Teachers Retirement System for health insurance and for social security; however, since local Acts may affect a local school board's ability to make such contributions, the local board attorney should be consulted in each instance. 1981 Op. Att'y Gen. No. 81-55.
MAKE GREATER INCREASE IN SALARY THAN REQUIRED TO PAY SUPERINTENDENT'S CONTRIBUTION. --For a local school board to pay a local school superintendent's contributions to the Teachers Retirement System, for health insurance, and social security, it must increase the superintendent's salary since O.C.G.A. § 47-3-41 provides that such contributions must be deducted from the superintendent's salary. However, the increase of the salary would itself be subject to the required deduction since it would increase the amount of earnable compensation; thus, the amount of increase required to pay the contribution would obviously have to be more than the amount of the contribution itself. Likewise, for a local school board to make such contributions under the Teachers Health Insurance Plan, it must increase the superintendent's salary since the law provides that such contributions must be withheld from the superintendent's salary. 1981 Op. Att'y Gen. No. 81-55.
ELIGIBILITY OF LIBRARY EMPLOYEES. --Regional and county library employees paid solely with local funds are required to be members of the Teachers Retirement System. 2011 Op. Att'y Gen. No. 11-2.
RESEARCH REFERENCES
ALR. --Reasonableness of classification, as regards beneficiaries, by statute providing for retirement fund or pension for public officers or employees, 163 ALR 870.
Gift to or for employees' pension fund as valid charitable gift or trust, 28 ALR2d 428.
Unemployment compensation: eligibility of employee laid off according to employer's mandatory retirement plan, 50 ALR3d 880.
Right to unemployment compensation or social security benefits of teacher or other school employee, 33 ALR5th 643.