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DISCLAIMER: While this website is intended to be as accurate as possible, the explanation is subject in all respects to the detailed provisions of the Retirement System law. It must be understood that the explanation in this Web site cannot alter, modify, or otherwise change the controlling legal documents or General Statutes in any way, nor can any right accrue by reason of any statement or omission of any statement in this website.

Address Changes
Be sure to advise the Retirement Systems Division whenever your mailing address changes. Even when you use direct deposit of your monthly retirement payment, it is still necessary that you keep the Re... .. [More]

Benefits Available To Your Beneficiary Upon Your Death
In addition to the guaranteed refund and any optional payment plan you select, the following may be available:

  1. The Retirement System death benefit to which you were entitled as... .. [More]

Changing Your Beneficiary
Under all retirement plans you may name as many beneficiaries as you desire for the guaranteed refund which may be payable at your death. You may change your beneficiary or beneficiaries as often as ... .. [More]

Changing Your Payment Plan
You may not change the payment plan you selected after you have cashed a retirement check, or after the 25th of the month following the month your first check is mailed (whichever occurs first), ... .. [More]

Federal Income Tax
Part of your retirement benefit may not be subject to federal income tax because tax on certain contributions may have been withheld while you were working. Included in the non-taxable part of yo... .. [More]

Guaranteed Refund
Regardless of which retirement plan you select, the total amount paid out after your retirement will not be less than the amount of your contributions and interest. Should your death and the death o... .. [More]

State Health Plan Coverage for Retirees Under the Teachers' and State Employees' Retirement System:
2017 Non-Medicare Plans:

  • Enhanced 80/20 Plan
  • Traditional 70/30 Plan
  • Consumer-Directed Plan

2017 Medicare-Eligible Plans:

  • UnitedHealthcare Group Medicare Ad... .. [More]

In The Event Of Your Death
A family member or representative of your estate should notify the Retirement System immediately and provide us with a Certificate of Death.

Any unpaid monthly benefit payment due in the month of ... .. [More]

Income Tax
Benefits from the Retirement System receive special income tax treatment. However, since tax laws often change, the Retirement System cannot give you detailed tax advice concerning your retirement be... .. [More]

Income Tax Statements
Each year, by January 31, a Form 1099-R (similar to Form W-2, Statement of Income and Tax Withheld, that you received annually while you were working) will be sent to you. Shown on the Form 1099-... .. [More]

Increases in Your Benefit After Retirement
You are not guaranteed to receive any increases in your monthly benefit; however, cost-of-living adjustments are sometimes granted based on factors which include the actuarial gains in the Retirement ... .. [More]

North Carolina Income Tax
If you are a North Carolina resident and have maintained five or more years of retirement service credit as of August 12, 1989, your retirement benefit paid by this System is not subject to North C... .. [More]

Reemployment after Retirement

After you have officially retired and are receiving monthly benefits, you will be subject to the reemployment provisions described below if you perform work in any capacity for an employer under th... .. [More]

Rehire After Receiving Disability Retirement Payments
If you accept any kind of employment, either public or private, contact the Retirement System for information on provisions that apply to you. .. [More]

State Law Changes
Your retirement benefit and any survivor benefit you have elected are guaranteed by law. However, other provisions are subject to change by the General Assembly. .. [More]

Withholding of Income Tax
You may elect to have federal and/or North Carolina income tax withheld or not withheld from your retirement benefit. Your election will remain in effect until you revoke it. You may change your ele... .. [More]