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Richard Cohen's practice encompasses pensions and employee benefits, including tax-qualified retirement plans, 403(b) plans, nonqualified deferred compensation plans, SERPs, cafeteria plans, ERISA and COBRA compliance. Richard speaks on pension and employee benefit issues to business associations, client groups, and the Connecticut Bar Association.

200412024-001On June 17, 2015, Connecticut’s Attorney General issued an opinion concerning the “statutory limits on the compensation provided to reemployed teachers (including superintendents and other administrators) pursuant to Conn. Gen. Stat.§ 10-183v(a).” Based on his analysis of the language of Conn. Gen. Stat. § 10-183v, the Attorney General concluded “that a teacher may be reemployed pursuant to Conn. Gen. Stat. § 10-183v(a) while receiving a retirement benefit from the [Teachers’ Retirement] System, but he or she may not receive compensation beyond ‘forty-five percent of the maximum salary for the assigned position.’”

Following the Attorney General’s opinion, the Teachers’ Retirement Board (TRB) released guidance concerning its interpretation and plans for implementation of provisions concerning the reemployment by school districts of retired teachers, in the form of a “Questions and Answers” publication, dated July 27, 2015. This client alert reports on how TRB will now be implementing reemployment provisions for retired teachers, administrators and superintendents (note that when the terms “teacher” or “teachers” are used in this Client Alert, the term includes certified administrators and superintendents).

The Attorney General opinion and the recent TRB guidance will significantly change the manner in which school districts may employ TRB retirees under the 45% rule. While this Client Alert provides a summary of the most significant changes, school districts are advised to consult counsel with specific questions related to the reemployment of specific individuals.Continue Reading TRB Issues New Guidance Concerning the Reemployment of Retired Teachers