California Education Code CHAPTER 2 - Definitions

• Section 26100.
  Unless otherwise specified, the definitions set forth in this chapter govern the construction of this part.(Added by Stats. 1995, Ch. 592, Sec. 16. Effective January...
• Section 26101.
  “Actuarial equivalent” means a benefit that has the same present value as the benefit it replaces based on interest rates and mortality tables recommended by...
• Section 26102.
  “Actuary” means a person professionally trained in the technical and mathematical aspects of insurance, pensions, and related fields who has been appointed by the board...
• Section 26103.
  “Additional earnings credit” means a percentage determined by the board for a plan year by means of a plan amendment and credited to employee accounts...
• Section 26104.
  “Administrative costs” means the costs of administering the Cash Balance Benefit Program for the plan year as determined by the board.(Amended by Stats. 2000, Ch....
• Section 26105.
  “Annuitant Reserve” means the reserve account established by the board within the State Teachers’ Retirement Fund for the payment of monthly annuities with respect to...
• Section 26106.
  “Annuity” means an amount of money payable in monthly installments for a period determined by the option elected by the participant or beneficiary.(Added by Stats....
• Section 26106.5.
  (a) For purposes of this part, “annuity beneficiary” means the person or trust designated by a participant pursuant to Section 26807, 26807.5, 26906, or 26906.5 to...
• Section 26107.
  “Basis of employment” means the standard of time over which the employer expects service to be performed by an employee in the position during the...
• Section 26108.
  “Beneficiary” means any person or persons or entity designated by the participant pursuant to this part or otherwise entitled by law to receive the death...
• Section 26109.
  “Board” means the Teachers’ Retirement Board.(Added by Stats. 1995, Ch. 592, Sec. 16. Effective January 1, 1996.)
• Section 26112.
  “Cash Balance Benefit Program” means the benefit program set forth in this part of the State Teachers’ Retirement Law.(Amended by Stats. 1998, Ch. 1048, Sec....
• Section 26112.5.
  (a) “Class of employees” means a number of employees considered as a group because they are employed to perform similar duties, are employed in the same...
• Section 26113.
  (a) “Creditable service” means any of the activities described in subdivision (b) performed for any of the following employers:(1) A prekindergarten through grade 12 employer, including the...
• Section 26114.
  “Death benefit” means the benefit payable under this part upon the death of the participant.(Amended by Stats. 1998, Ch. 1048, Sec. 18. Effective January 1,
• Section 26115.
  “Defined Benefit Program” means the Defined Benefit Program of the State Teachers’ Retirement Plan as set forth in Part 13 (commencing with Section 22000).(Amended by...
• Section 26116.
  “Disability benefit” means an amount payable under this part for permanent and total disability that is equal to the sum of the participant’s employee account...
• Section 26117.
  “Disability date” means the date the benefit becomes payable to a participant who has applied for a disability benefit from the plan under this part...
• Section 26118.
  “Employee” means a person engaged to perform creditable service.(Added by Stats. 1995, Ch. 592, Sec. 16. Effective January 1, 1996.)
• Section 26119.
  “Employee account” means the nominal account of the participant to which employee contributions and interest and any additional earnings credits in respect thereof are credited...
• Section 26120.
  “Employee contribution rate” means the percentage of the participant’s salary withheld by the employer as an employee contribution under the Cash Balance Benefit Program.(Amended by...
• Section 26121.
  “Employee contribution” means the amount withheld from the participant’s salary by the employer as a contribution by the employee under the Cash Balance Benefit Program.(Amended...
• Section 26122.
  “Employer” means a school district, community college district, or county office of education that has elected to provide the benefits of this part to persons...
• Section 26123.
  “Employer account” means the nominal account of the participant in which employer contributions on behalf of the participant and interest and any additional earnings credits...
• Section 26124.
  “Employer contribution rate” means the percentage of salary that determines the amount the employer contributes to the Cash Balance Benefit Program with respect to each...
• Section 26125.
  “Employer contribution” means the amount contributed by the employer to the Cash Balance Benefit Program with respect to the participant.(Amended by Stats. 1998, Ch. 965,...
• Section 26126.
  “Employed” or “employment” means employed to perform creditable service subject to coverage under the Cash Balance Benefit Program.(Amended by Stats. 1998, Ch. 965, Sec. 240....
• Section 26127.
  “Full time equivalent” means the days or hours of creditable service that a person who is employed on a part-time basis would be required to...
• Section 26128.
  “Fund” means the Teachers’ Retirement Fund.(Amended by Stats. 1998, Ch. 1048, Sec. 21. Effective January 1, 1999.)
• Section 26129.
  “Gain and Loss Reserve” means the reserve account established by the board within the fund with respect to the Cash Balance Benefit Program to be...
• Section 26130.
  “Investment earnings” means income received or receivable during the plan year by the plan from investment of employee contributions, employer contributions, and prior investment earnings.(Added...
• Section 26131.
  “Minimum interest rate” means the annual rate determined for the plan year by the board by means of an amendment to the plan with respect...
• Section 26132.
  “Participant” means a person who has performed creditable service subject to coverage by the Cash Balance Benefit Program and who has contributions credited under the...
• Section 26132.5.
  (a) “Participant subject to the California Public Employees’ Pension Reform Act of 2013” means, notwithstanding subdivision (f) of Section 7522.04 of the Government Code, a person...
• Section 26133.
  “Pay period” means a payroll period specified by the employer but not more than 31 calendar days.(Amended by Stats. 1998, Ch. 965, Sec. 244. Effective...
• Section 26134.
  “Plan” means the State Teachers’ Retirement Plan.(Amended by Stats. 1998, Ch. 1048, Sec. 23. Effective January 1, 1999.)
• Section 26135.
  “Plan year” means the calendar, policy, or fiscal year on which the records of the plan are kept, with respect to the Cash Balance Benefit...
• Section 26135.5.
  “Public employer” means a public employer as defined by subdivision (i) of Section 7522.04 of the Government Code. (Added by Stats. 2013, Ch. 559, Sec....
• Section 26135.7.
  (a) “Retired participant activities” means one or more activities identified in subdivision (b), (c), or (d) of Section 22119.5 or (b), (c), or (d) of Section...
• Section 26136.
  “Retirement” means termination of employment and completion of all conditions precedent to receiving a retirement benefit under the Cash Balance Benefit Program.(Amended by Stats. 1998,...
• Section 26137.
  “Retirement benefit” means an amount payable under this part in the event of the participant’s retirement for service that is equal to the sum of...
• Section 26138.
  “Retirement date” means the date the benefit under this part becomes payable to a participant who has applied for a retirement benefit from the plan...
• Section 26139.
  (a) “Salary” means remuneration paid in cash by an employer to a participant for creditable service performed in that position subject to coverage under the Cash...
• Section 26139.5.
  (a) “Salary,” for participants subject to the California Public Employees’ Pension Reform Act of 2013, means remuneration paid each pay period in cash by an employer...
• Section 26140.
  (a) “Spouse” means the person married to the participant on the date the participant files a beneficiary designation, or an application for a benefit, or on...
• Section 26142.
  “System” means the State Teachers’ Retirement System.(Added by Stats. 1995, Ch. 592, Sec. 16. Effective January 1, 1996.)
• Section 26142.5.
  “System’s headquarters office” means the office building established as the permanent headquarters facility for the system, pursuant to Section 22375.(Added by Stats. 2015, Ch. 123,...
• Section 26143.
  “Termination benefit” means a benefit that is an amount equal to the sum of the participant’s employee account and employer account payable under this part...
• Section 26144.
  “Total and permanent disability” means any medically determinable physical or mental incapacity that is expected to prevent the participant from performing creditable service under this...
• Section 26144.5.
  “Trustee service” means duties performed by a member of the governing body of an employer.(Added by Stats. 2000, Ch. 1020, Sec. 11. Effective January 1,
• Section 26145.
  “Unfunded actuarial obligation” means any negative balance in the Gain and Loss Reserve.(Added by Stats. 1995, Ch. 592, Sec. 16. Effective January 1, 1996.)

Last modified: October 22, 2018