This directive notifies employers of changes to Education Code sections 22711, 44987 and 87768.5 contained in Chapter 539, Statutes of 2021 (Senate Bill 294), which becomes effective January 1, 2022, and applies retroactively to September 1, 1978. This directive is also intended to remind employers how to report service for employees granted a compensated leave of absence to serve as elected officers of an employee organization.

This directive provides information related to membership in the Defined Benefit Program, participation in the Cash Balance Benefit Program and elections regarding other public retirement systems. Information provided is inclusive of amendments enacted by Senate Bill 634 (Chapter 186, Statutes of 2021).

Supersedes employer directive 2021-03 & employer information circular 16-3.

This directive communicates the following rates and present value factors for the Defined Benefit (DB), Defined Benefit Supplement (DBS) and Cash Balance (CB) Benefit programs, as set forth in statute and as adopted by the Teachers’ Retirement Board.

Supersedes employer directive 2020-01.

Supersedes employer directive 2020-02.

This directive provides information related to membership in the Defined Benefit Program, participation in the Cash Balance Benefit Program and elections regarding other public retirement systems. Information provided is inclusive of amendments enacted by Assembly Bill 2101 (Chapter 275, Statutes of 2020).

This directive notifies employers of changes to Education Code sections contained in Chapter 275, Statutes of 2020 (Assembly Bill 2101), that affect employers and became effective January 1, 2021.