How we estimate Connecticut TRB pensions

A cap on final-year salary increases (e.g., 10% or the average of earlier increases). Some states cap how much a last-year raise can count. We found no such cap in Connecticut TRB's handbook, employer manual or the statute; the only rule is that pay added to inflate your average doesn't count. We use your average salary as you enter it.

What would settle it: A Connecticut TRB publication or regulation (Regs. Conn. State Agencies § 10-183b) that states a raise cap, or Connecticut TRB confirming there is none.

How Connecticut TRB interpolates between whole-year early retirement percentages. The early retirement tables are printed by whole years, but you can retire a part-year early. We move between the printed numbers month by month. The handbook's Member A example (5.1 years early) differs from ours in the fourth decimal place.

What would settle it: Connecticut TRB's monthly early retirement tables (C.G.S. 10-183g(c) says the board adopts them).

Whether Table B (30+ years) counts all credited service or only Connecticut service. Table B is for members with 30 or more years. The handbook says 30 years of Connecticut service; Connecticut TRB's chart says all credited service. We use all credited service, so purchased out-of-state years count toward 30.

What would settle it: Connecticut TRB statement or an example with purchased non-Connecticut service at 30 total years.

How partial months are counted for months early. We count your age in completed months and round projected service to the nearest month. Connecticut TRB may count part-months differently, which can change the early percentage slightly.

What would settle it: Connecticut TRB's month-counting rule or an award example with a mid-month birthday.

Which factor workbook applies to which vesting group. Connecticut TRB has two Plan C/D factor workbooks, one for members vested before July 1, 2019 and one for on or after. The notes inside the workbooks don't line up neatly with their link labels. We follow the link labels.

What would settle it: Connecticut TRB confirming the mapping, or Connecticut TRB benefit estimator output for the same ages.

Plan D factors at quarter-year ages and how Connecticut TRB rounds ages to a quarter. Connecticut TRB's Plan D tables go by quarter-year ages. We use whole ages (your age at your last birthday) for Plan D, and completed quarter-years for Plan C, so your Plan D factor may be a little different.

What would settle it: Connecticut TRB's age rounding rule; widen the copied ages if needed.

Whether the $3,600 yearly minimum applies to early, proratable and deferred benefits. The statute sets a $3,600 yearly minimum for a normal retirement benefit. It doesn't say whether the minimum also applies to early, proratable or deferred benefits. We apply it only to normal retirement.

What would settle it: Connecticut TRB practice or statute reading.

Whether all non-Connecticut credited service gets 1% in proratable and deferred vested benefits, and whether deemed-Connecticut ACS (wartime military, leaves, substitute) counts at the Connecticut rate. In proratable and deferred vested benefits, out-of-state and peacetime military years count at 1% a year. Some purchased service (wartime military, leaves, substitute days) counts as Connecticut service. Enter those years as Connecticut years.

What would settle it: Connecticut TRB example with deemed-Connecticut ACS.

COLA cap when the fund return is exactly 6.9% or 9.9% (members joined July 2007 or later). For members who joined on or after July 1, 2007, the COLA cap depends on the pension fund's return. The law doesn't say what happens at exactly 9.9%. We use the 3% cap from 6.9% through 9.9%.

What would settle it: Connecticut TRB ruling or a historical year at exactly 9.9%.

CPI-W inputs behind the pre-1992 COLAs (e.g., 4.4% in July 2026). COLAs for members who retired before September 1992 follow an inflation index. Connecticut TRB's pages don't print the index figure it used, so we show the COLAs it granted, not our own forecast.

What would settle it: BLS CPI-W 12-month change to May 2026.

Teacher pension subtraction percentage for tax year 2021. Connecticut TRB says the teacher pension subtraction was 25% for 2020 and 50% for 2022. The sources we have don't say what it was for 2021.

What would settle it: DRS 2021 CT-1040 instructions or Special Notice 2022(4).

The 401(a)(17) compensation limit dollar amount. For members who joined on or after January 1, 1996, salary over a federal limit doesn't count. The sources don't print the dollar limit, so we don't apply it; it only affects very high salaries.

What would settle it: IRS annual limit notice.

Cost of buying service credit. Connecticut TRB prices service purchases through its online estimator and an invoice. No cost formula is published, so we don't estimate the cost.

What would settle it: Connecticut TRB purchase cost factors or estimator output.

Whether a newer Active Teachers' Handbook exists. The Active Teachers' Handbook linked today is dated July 1, 2022, and it's out of date on the COLA rule. We use newer Connecticut TRB pages and the statute where they differ.

What would settle it: Connecticut TRB confirming the current edition.

Current extra annuity rates. The 2021 Annuity Bulletin and Connecticut TRB's 2024 presentation give different extra-annuity rates. We use the bulletin's tables, which may be older than what Connecticut TRB uses today.

What would settle it: A newer Annuity Bulletin from Connecticut TRB.

Early retirement percentage for someone who left service and starts an early benefit later. If you leave teaching with enough service for early retirement and start your benefit later, the handbook doesn't show how the years early are counted. We count them from the date you left, as if you had kept teaching from then.

What would settle it: A Connecticut TRB example or award letter for a member who left with 25+ years and started later.