Cover: The Characteristics of Teacher Retirement Systems

The Characteristics of Teacher Retirement Systems

by Sara R. Pease, Richard A. Victor

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Describes the institutional characteristics of teacher retirement systems (TRS) and offers simplified explanations of the concepts involved in public pension funding. Serves as a background volume to R-2517, the RAND report issuing from the NIE study. The Note describes TRS coverage and membership, formulas for calculating benefits, postretirement cost-of-living adjustments, funding and financing, and typical administrative structures and functions.

This report is part of the RAND Corporation Note series. The note was a product of the RAND Corporation from 1979 to 1993 that reported other outputs of sponsored research for general distribution.

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