O.C.G.A. § 47-3-41 (2019)
Beginning July 1, 1987, ‘‘accumulated contributions’’ shall include the amount of employee contributions paid by employers on behalf of members and credited to the individual accounts of members in the annuity savings fund, together with regular interest thereon
(2) ‘‘Actuarial equivalent’’ means a benefit of equal value when computed at regular interest upon the basis of the mortality tables last adopted by the board of trustees. (3) ‘‘Annuity’’ means annual payments for life derived from the accumulated contributions of a member. (4) ‘‘Annuity reserve’’ means the present value of all payments to be made on account of an annuity or benefit in lieu of an annuity, computed at regular interest upon the basis of the mortality tables adopted by the board of trustees. (5) ‘‘Annuity savings fund’’ means the fund set forth under Code Section 47-3-41. (6) ‘‘Average final compensation’’ means the average annual earnable compensation of a teacher during the two consecutive years of membership service producing the highest such average. (7) ‘‘Beneficiary’’ means any person in receipt of a pension, an annuity, a retirement allowance, or other benefit under this chapter. (8) ‘‘Board of trustees’’ means the board of trustees as provided for in Code Section 47-3-21 and whose purpose is to administer the retirement system.
(8.1) ‘‘Certified professional personnel’’ means employees of the State Board of Education or the Professional Standards Commission who, by policy of the State Board of Education, are required to possess a valid professional certificate issued by the Professional Standards Commission. (9) ‘‘Commencement date’’ means January 1, 1945. (10) ‘‘Creditable service’’ means prior service plus membership service and any other service established under this chapter. (11) ‘‘Earnable compensation’’ means the full rate of regular compensation payable to a member for his full normal working time and includes compensation paid to a member by an employer from grants or contracts made by outside agencies with the employer. All moneys paid by an employer for a member or by a member into any plan of tax sheltered annuity shall be included as earnable compensation for the purpose of computing any contributions required to be made to the retirement system and also for the purpose of computing any benefits or allowances payable under this chapter. Such term shall include contributions made to a qualified transportation plan, within the meaning of Section 132(f ) of the federal Internal Revenue Code, and before tax or salary deferral contributions made under Sections 125, 401(k), 402(g)(3), 457, or 414(h) of the federal Internal Revenue Code to this retirement system or to any other retirement plan maintained by an employer. (12) ‘‘Employer’’ means the State of Georgia, the county or independent board of education, the State Board of Education, the Board of Regents of the University System of Georgia, or any other agency of and within this state by which a teacher is paid. Notwithstanding any provisions in prior or future Acts to the contrary, the county and regional library boards of trustees shall be deemed to be the employer of the county or regional librarians, whose salaries are paid in full or in part from state funds. (13) ‘‘Expense fund’’ means the fund set forth in Code Section (14) ‘‘Local retirement fund’’ means any teachers’ retirement fund or other arrangement for the payment of retirement benefits to teachers, but not including the retirement system created under this chapter, which fund was maintained during the calendar year 1943 and is financed wholly or in part by contributions made by an employer. (15) ‘‘Member’’ means any teacher included in the membership of the retirement system. (16) ‘‘Membership service’’ means service as a teacher rendered while a member of the retirement system for which credit is allowable. (17) ‘‘Pension’’ means periodic payments for life, derived from contributions of the state or other employer.
(18) ‘‘Pension accumulation fund’’ means the fund set forth under Code Section 47-3-43. (19) ‘‘Pension reserve’’ means the present value of all payments to be made on account of a pension, or benefit in lieu of a pension, computed at regular interest upon the basis of the mortality tables last adopted by the board of trustees. (19.1) ‘‘Plan year’’ means the 12 month period beginning on July 1 of each year. (20) ‘‘Prior service’’ means service rendered prior to January 1, 1945, for which credit is allowable under Code Sections 47-3-83 and 47-3-86. (21) ‘‘Public school’’ means any day school which is conducted within this state and which is under the authority and supervision of a duly elected county or independent board of education. (22) ‘‘Regular interest’’ means interest compounded annually at such a rate as shall be determined by the board of trustees in accordance with this chapter. (23) ‘‘Retirement’’ means withdrawal from service with a retirement allowance granted under this chapter. (24) ‘‘Retirement allowance’’ means the sum of the annuity and the pension, or any optional benefit payable in lieu thereof, under Code Section 47-3-121. All retirement allowances shall be payable in equal monthly installments, provided that the board of trustees may pay a lump sum of equivalent actuarial value in lieu of a retirement allowance of less than $10.00 per month. (25) ‘‘Retirement system’’ means the Teachers Retirement System of Georgia established under Code Section 47-3-20. (25.1) ‘‘Salary’’ shall have the same meaning as earnable compensation. (26) ‘‘Service’’ means service rendered as a teacher and paid for by this state or other employer. (27) ‘‘Service credit’’ means creditable service, as defined in this Code section. (28) ‘‘Teacher’’ means: (A) Any of the following persons employed not less than half time by a public school: (i) Persons who supervise the public schools; (ii) Classroom teachers; and (iii) Persons employed in a clerical capacity;
(B) Public school nurses who are employed on a regular basis as much as one-half time or more. The employer’s contributions for such public school nurses on all salary amounts which are not paid from state funds shall be paid from local funds; (C) School librarians; (D) Administrative officials who supervise teachers; (E) Full-time public school lunchroom managers or supervisors, full-time public school maintenance managers or supervisors, full-time public school transportation managers or supervisors, and full-time public school warehouse managers or supervisors, upon electing to participate in the retirement system pursuant to Code Section 47-3-63; (F) Any new certified professional personnel employed for the first time by the State Board of Education or by the State Department of Education on and after July 1, 1983, unless such personnel elect membership in the Employees’ Retirement System of Georgia pursuant to subsection (h) of Code Section 47-3-60, and any employee of the State Board of Education or the State Board of Vocational Education employed in a teaching, supervisory, or clerical capacity; (F.1) Certified professional personnel who are in the unclassified service of the State Personnel Administration and who are employed by the State Board of Education or by the State Department of Education and who become members of this retirement system pursuant to the authority of subsection (i) of Code Section 47-3-60; (F.2) Newly hired professional personnel employed for the first time by the Technical College System of Georgia on and after July 1, 1985, and all full-time nonprofessional personnel employed for the first time after July 1, 1987, by postsecondary vocational-technical schools governed by the Technical College System of Georgia if otherwise eligible under laws, rules, and regulations, unless such personnel elect membership in the Employees’ Retirement System of Georgia pursuant to subsection (j) of Code Section 47-3-60; (F.3) All full-time employees of a postsecondary vocational-technical school formerly operated by a local board of education or area postsecondary vocational education board as of July 1, 1987, or the date on which the Technical College System of Georgia assumes governance of the postsecondary vocational-technical school if otherwise eligible under laws, rules, and regulations, unless such personnel elect membership in the Employees’ Retirement System of Georgia pursuant to subsection (j) of Code Section 47-3-60; (F.4) Personnel employed by the State Board of Education or by the State Department of Education who are authorized to elect and elect to
become or remain members of the retirement system pursuant to the applicable provisions of Code Section 47-3-60; (G) Any bona fide teacher, supervisor of teachers, or clerical employee in any school operated by the Department of Education; (H) Teacher aides and paraprofessional personnel and members of the staff of any regional educational service agency created pursuant to Code Sections 20-2-270 through 20-2-274; (I) Registrars of each unit of the University System of Georgia; ( J) The secretary and treasurer of the Board of Regents of the University System of Georgia; (K) Teachers, supervisors of teachers, and clerical workers who are employed and paid by the Board of Regents of the University System of Georgia; (L) All personnel of the Cooperative Extension Service of the University of Georgia; (M) Any other person employed not less than on a half-time basis and paid by the Board of Regents of the University System of Georgia, with the exception of such maintenance and custodial employees employed prior to July 1, 1978, who elected to forgo membership, provided that the board of trustees shall determine whether any particular employee is a maintenance or custodial employee; (N) Any full-time employee of the Georgia Association of Educators, Georgia High School Association, or Georgia School Boards Association, provided that such association, as appropriate, and the employee request that the board of trustees permit them to pay the employer and employee contributions, respectively. The state shall make no contributions on account of such employee; (O) Librarians and clerical personnel employed by regional and county libraries. Any of such librarians and clerical personnel who were members of a local retirement system on January 1, 1977, and who elected to remain members of such local retirement system shall not be required to become members of this retirement system, or if they were members of this retirement system on that date, they may withdraw from such membership. This election must have been made, in writing, to the board of trustees by not later than January 1, 1978. Any of such librarians and clerical personnel failing to so notify the board of trustees by that date shall be members of this retirement system. The employer contributions for such librarians and clerical personnel who are or who become members of this retirement system shall be paid from local funds on all salary amounts of such librarians and clerical personnel which are not paid from state funds. Prior service of such
librarians and other service for which such librarians have contributed to the Teachers Retirement System of Georgia is ratified, subject to the same laws and the same rules and regulations applicable to other members of this retirement system; (P) The full-time executive secretary of the Georgia Vocational Association. Such association shall pay the required employer contribution for membership service. The executive secretary shall be entitled to receive credit for prior teaching service by paying the employee and employer contributions that would have been paid, plus interest at the rate of 8 percent per annum; and (Q) Attendance officers employed not less than half time for service rendered after June 30, 1992. As used in this subparagraph, ‘‘attendance officer’’ means an attendance officer employed in lieu of a visiting teacher under Subpart 2 of Part 1 of Article 16 of Chapter 2 of Title 20; provided, however, that the provisions of this subparagraph shall not apply to any former member employed as an attendance officer who retired prior to July 1, 1992. The term ‘‘teacher’’ shall not be deemed to include any emergency or temporary employee. The term ‘‘teacher’’ shall not include an individual classified by an employer as an independent contractor or a leased employee within the meaning of Section 414(n) of the federal Internal Revenue Code, even if such individual is later reclassified by the Internal Revenue Service as a common law employee. The board of trustees shall determine in doubtful cases whether any person is included within the definition set forth in this paragraph. Notwithstanding the provisions of subparagraphs (N) and (P) of this paragraph, no person becoming an employee of the Georgia Association of Educators, the Georgia High School Association, or the Georgia School Boards Association or becoming the executive secretary of the Georgia Vocational Association after June 30, 1984, shall be a ‘‘teacher’’ within the meaning of this paragraph or shall be eligible for membership in the retirement system provided for by this chapter unless the person holding any such position is also a ‘‘teacher’’ within the meaning of a subparagraph of this paragraph other than subparagraph (N) or (P) of this paragraph. Except as otherwise provided by Code Section 47-3-84.2, subparagraphs (N) and (P) of this paragraph shall remain effective after June 30, 1984, only for the purpose of allowing any person who was a member of the retirement system on June 30, 1984, because the person held a position specified by subparagraph (N) or (P) of this paragraph to continue such membership as long as the person continues to hold such position.
History
(Ga. L. 1943, p. 640, § 1; Ga. L. 1949, p. 1505, § 1; Ga. L. 1950, p. 261, §§ 1, 2; Ga. L. 1953, Nov.-Dec. Sess., p. 470, § 1; Ga. L. 1956, p. 13, § 1; Ga. L. 1957, p. 118, §§ 1, 2; Ga. L. 1959, p. 315, § 1; Ga. L. 1960, p. 935, § 1; Ga. L. 1962, p. 723, § 11; Ga. L. 1965, p. 438, § 1; Ga. L. 1965, p. 652, § 1; Ga. L. 1966,
p. 513, § 1; Ga. L. 1969, p. 672, § 1; Ga. L. 1970, p. 217, § 1; Ga. L. 1971, p. 226, § 1; Ga. L. 1972, p. 176, § 1; Ga. L. 1972, p. 909, §§ 1, 2; Ga. L. 1974, p. 1179, § 1; Ga. L. 1976, p. 577, § 3; Ga. L. 1977, p. 1135, § 1; Ga. L. 1977, p. 1159, § 1; Ga. L. 1981, p. 1894, § 1; Ga. L. 1982, p. 684, § 3; Ga. L. 1982, p. 965, § 1; Ga. L. 1983, p. 3, § 36; Ga. L. 1983, p. 1859, §§ 2, 3; Ga. L. 1984, p. 1314, § 1; Ga. L. 1986, p. 1543, § 2; Ga. L. 1987, p. 575, § 8; Ga. L. 1987, p. 959, § 1; Ga. L. 1988, p. 379, § 1; Ga. L. 1988, p. 1351, § 2; Ga. L. 1988, p. 1742, § 2; Ga. L. 1990, p. 685, § 1; Ga. L. 1991, p. 1546, § 11; Ga. L. 1992, p. 2182, § 1; Ga. L. 1993, p. 86, § 1; Ga. L. 1993, p. 316, § 1; Ga. L. 2000, p. 131, § 1; Ga. L. 2005, p. 535, §§ 9, 10, 11/HB 460; Ga. L. 2008, p. 562, § 1/SB 434; Ga. L. 2009, p. 752, § 1/SB 98; Ga. L. 2010, p. 427, §§ 4, 5/HB 969; Ga. L. 2010, p. 1207, § 40/SB 436.)
Annotations
Cross references. - Eligibility of persons to become members of Teachers Retirement System of Georgia even though receiving retirement pay or allowances from or through Board of Regents, § 20-1-3. Editor’s notes. - Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: ‘‘The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010.’’ U.S. Code. - The provisions of the Internal Revenue Code, referred to in paragraph (11), is codified throughout 26 U.S.C.
JUDICIAL DECISIONS Compensation to buy out contract not considered. - Plain meaning of paragraph (11) of O.C.G.A. § 47-3-1 is that in order for the compensation to be considered for purposes of the calculation of benefits, it must be regular compensation earned for full normal working time. This does not include compensation paid to buy out a three-year
contract. Tate v. Teachers’ Retirement Sys., 257 Ga. 365, 359 S.E.2d 649 (1987). Use of mortality tables in determining actuarial equivalence. - Although under O.C.G.A. § 47-3-23(b), the Board of Trustees of the Teachers Retirement System of Georgia adopted new mortality tables every four years, the retirees’ optional-plan bene-
fits were erroneously calculated using option factors based upon a mortality table and interest rate adopted in 1983; in determining actuarial equivalence between the optional-plan benefits and the maximum-plan benefits as required under O.C.G.A. § 47-3-121(a), O.C.G.A.
§§ 47-3-1(2) and 47-3-23(b) required that the most recent mortality tables be used for such purposes. Plymel v. Teachers Ret. Sys., 281 Ga. 409, 637 S.E.2d 379 (2006). Cited in Fulton County Sch. Dist. v. Sanders, 242 Ga. 298, 248 S.E.2d 670 (1978).
OPINIONS OF THE ATTORNEY GENERAL Analysis Annuity Average Final Compensation Employer Member Prior Service Teacher 1. In General 2. Librarians 3. County Agents 4. Private Employees 5. Other School Personnel Annuity University system may enter into tax-sheltered annuity plans. - Board of Regents of the University System of Georgia may authorize the units of the university system to enter into tax-sheltered annuity plans for its employees, and such annuities cannot be considered gratuities under the Constitution. 1965-66 Op. Att’y Gen. No. 65-69. Local boards may supplement allowances. - O.C.G.A. Ch. 3, T. 47 acknowledges power of local boards to supplement retirement and pension allowances of teachers with other plans, and also acknowledges that tax sheltered annuities might be usable for such a purpose. 1981 Op. Att’y Gen. No. U81-2. Average Final Compensation Earnable compensation is equivalent to the teacher’s regular employment salary. Fringe benefits and other sources of ‘‘income’’ which are not part of the teacher’s full rate of regular compensation payable for the teacher’s full normal working time are not includable within the calculations based on earnable compensation. 1980 Op. Att’y Gen. No. 80-134. Workers’ compensation benefits cannot be included as earnable compensation for purpose of computing retirement benefits. 1980
Op. Att’y Gen. No. 80-134. Accrued terminal annual leave not included within retirement compensation computation. - Accrued terminal annual leave paid a teacher following the teacher’s last day of service should not be included as salary within the teacher’s highest five-year compensation computation for retirement allowance purposes. 1973 Op. Att’y Gen. No. 73-173. Employer Any ‘‘employer’’ means any local board of education for purposes of Ga. L. 1947, p. 1155, §§ 1, 2 (see O.C.G.A. § 47-3-42(b)). 1971 Op. Att’y Gen. No. 71-1. ‘‘Employer’’ of teacher makes contribution to retirement system. - Statute defines an ‘‘employer’’ of a teacher as that agency ‘‘by which a teacher is paid’’; therefore, when a teacher is paid by the Department of Education, that department should make the contribution to the retirement system; when a teacher is paid by a local board of education, the local board should make the contribution. 1948-49 Op. Att’y Gen. p. 149 (see O.C.G.A. § 47-3-1). Make greater increase in salary than required to pay superintendent’s contribution. - For a local school board to pay a local school superintendent’s contributions to the
Employer (Cont’d) Teachers Retirement System for health insurance and social security, the board must increase the superintendent’s salary since O.C.G.A. § 47-3-41 provides that such contributions must be deducted from the superintendent’s salary. However, the increase of the salary would itself be subject to the required deduction since it would increase the amount of earnable compensation; thus, the amount of increase required to pay the contribution would obviously have to be more than the amount of the contribution itself. Likewise, for a local school board to make such contributions under the Teachers Health Insurance Plan, the board must increase the superintendent’s salary since the law provides that such contributions must be withheld from the superintendent’s salary. 1981 Op. Att’y Gen. No. 81-55 (see O.C.G.A. § 47-3-1). Member Teacher withdrawing contributions from system no longer ‘‘member.’’ - Teacher who withdraws the teacher’s contributions with interest from the retirement system is no longer a member of the retirement system as the term ‘‘member’’ is employed in this statute. 1976 Op. Att’y Gen. No. 76-19 (see O.C.G.A. § 47-3-1). Prior Service Teacher with emergency certificate may receive credit for prior service. - Teacher who holds an emergency certificate and who, for that reason, was denied the right to participate in the retirement system, and has not made contributions thereto, but who has taught for two years, is eligible for membership in the system and may receive credit for prior service. 1945-47 Op. Att’y Gen. p. 215. Teacher not allowed pension based on local retirement fund years. - If a teacher has 13 years of accrued creditable service under the retirement system acquired before July 1, 1943 (now January 1, 1945), immediately prior to joining a local system, and that teacher applies ten of those years toward a local retirement fund, that retired teacher would have to serve five years of membership service under the retirement system at some time to be eligible for the
normal retirement benefits payable on the three years not applied to the local system; also, if this teacher acquires the necessary five years of membership service in order to qualify for the creditation of prior service as a ‘‘regular member’’ of the retirement system, the teacher would be entitled to a benefit based on what would have been the annuity contributions during the ten transferred years had that teacher actually been paying contributions during that period; this teacher, however, would not be entitled to the pension amounts on these ten years applied to the local fund because those amounts must be paid to the local fund. 1950-51 Op. Att’y Gen. No. 75-113. If a teacher includes previous service in a system under the retirement system toward retirement under a local retirement fund, and the retirement system pays the pension amounts on that service to the local fund, the teacher cannot be allowed pension benefits from the retirement system based on those same years for which payments are being made to the local fund, as this would clearly amount to a double payment. 1974 Op. Att’y Gen. No. 74-21. Restriction of benefits means credit for prior service denied. - Court reads restriction of benefits provision to mean that credit for ‘‘prior service’’ is denied rather than credit for service performed prior to the date any such employee becomes a member of the system. 1968 Op. Att’y Gen. No. 68-222. Employees of Georgia Association of Educators. - Employee of the Georgia Association of Educators (GAE) who is still a member of the Teachers Retirement System can establish credit for prior teaching service, but cannot establish credit for service as a GAE employee rendered prior to a request for membership made pursuant to paragraph (28) of O.C.G.A. § 47-3-1. 1986 Op. Att’y Gen. No. 86-42. Teacher 1. In General ‘‘Teacher’’ not limited to ‘‘classroom teacher.’’ - Term ‘‘classroom teacher’’ is used within the definition of ‘‘teacher’’ in the Teachers Retirement Act. It is a recognized term already employed by the Act. If the General Assembly meant to limit the
application of Ga. Laws 1974, pp. 1139-41, to classroom or ‘‘blackboard’’ teachers, surely the term ‘‘classroom teachers’’ would have been utilized. Furthermore, it would seem manifestly difficult to articulate the scope and definition of the term ‘‘public schoolteachers.’’ If the General Assembly intended to limit the application of the 1974 amendment to a sub-class of ‘‘teachers,’’ then more of a definition than ‘‘public schoolteachers’’ would have been provided. 1975 Op. Att’y Gen. No. 75-9. ‘‘Public school teacher’’ equivalent of ‘‘teacher.’’ - Term ‘‘public school teacher,’’ as used in Ga. L. 1979, p. 1139, § 1 (see O.C.G.A. § 47-3-124), should be interpreted to mean and include the equivalent classes of individuals retiring under local retirement funds as are included within the definition of ‘‘teacher’’ in Ga. L. 1974, p. 1179, § 1 (see O.C.G.A. § 47-3-1). 1975 Op. Att’y Gen. No. 75-9 (rendered prior to 1986 amendment to Code § 47-3-124 which changed ‘‘public school teacher’’ to ‘‘locally retired teacher’’). Term ‘‘public school teacher’’ should be interpreted to mean and include the equivalent classes of individuals retiring under local retirement funds as are included within the definition of ‘‘teacher’’ in this statute. 1976 Op. Att’y Gen. No. U76-31 (see O.C.G.A. § 47-3-1). Assignment to university while on active duty with army. - Colonel was not entitled to creditable membership (teaching) service for the period of time from November 1, 1963 through August 31, 1967 during which the colonel was on active duty in the U.S. Army and assigned to the University of Georgia as a Professor of Military Science. 1985 Op. Att’y Gen. No. 85-15. Health insurance plan covers ‘‘teachers.’’ - Health insurance plan for public school teachers would cover anyone defined as ‘‘teacher’’ under Ga. L. 1943, p. 640 et seq. (see O.C.G.A. Ch. 3, T. 47). 1976 Op. Att’y Gen. No. 76-34. 2. Librarians Librarians and clerical personnel required to be members of retirement system. - Regional and county librarians, and clerical personnel employed by such libraries, are required to be members of the retirement system and may not, in lieu of membership
in the retirement system, choose to be members of a local retirement system for such employees. 1975 Op. Att’y Gen. No. 75-46. Municipal library employees not considered ‘‘teachers.’’ - Because of the distinction between city and noncity libraries, the fact that the Atlanta City Charter governs the composition, powers, and duties of the library board, and because Ga. L. 1943, p. 640 et seq. (see O.C.G.A. Ch. 3, T. 47) specifies ‘‘regional or county’’ libraries and does not specifically include ‘‘municipal’’ libraries, the Atlanta Public Library is a municipal library and, as such, its employees are not considered ‘‘teachers’’ as defined in Ga. L. 1943, p. 640 et seq., for the purposes of membership in the system. 1978 Op. Att’y Gen. No. 78-14. 3. County Agents County agent and home demonstration agent ‘‘teachers.’’ - Under this statute, the county agent and home demonstration agent would be classified as ‘‘teachers.’’ 1945-47 Op. Att’y Gen. p. 59 (see O.C.G.A. § 47-3-1). Agricultural agent may have retirement benefits paid by tax levy. - County may levy taxes to provide teacher retirement benefits for a county agricultural agent. 1945-47 Op. Att’y Gen. p. 209. County and state contribute to retirement fund for dual agent. - If the county pays any part of the county agent’s salary, even though the agent is assigned to the county by the agricultural (cooperative) extension service of the university, the county agent would be the employee of the university system and of the county, and the university system and the county would both be required to contribute to a reserve fund from which teacher retirement benefits are paid. 1948-49 Op. Att’y Gen. p. 528. How employee of agricultural and development board included as ‘‘teacher.’’ - Agricultural and Industrial Development Board of Georgia is an agency which comes within the definition of an ‘‘employer’’ under this statute, and should any paid employee of the board perform duties which would entitle such employee to be classified as a ‘‘teacher’’ it would be the duty of the board of trustees to determine in doubtful cases whether the employee is a ‘‘teacher’’ as defined in this statute. 1948-49 Op. Att’y
Teacher (Cont’d) 3. County Agents (Cont’d) Gen. p. 136 (see O.C.G.A. § 47-3-1). 4. Private Employees Private teachers not entitled to retirement system. - Teachers employed by private or denominational schools are not entitled to participate in retirement system. 1945-47 Op. Att’y Gen. p. 218. Teachers employed by a school operated as a private corporation, which is not conducted under the supervision of a county or independent board of education, may not participate in the retirement system, although the school accepts all children from an independent school district and receives funds from the school district and from the county. 1945-47 Op. Att’y Gen. p. 218. Members or employees of the Georgia Tech Athletic Association are not ‘‘teachers’’ entitled to the benefits of Ga. L. 1943, p. 640 et seq. (see O.C.G.A. Ch. 3, T. 47). 1945-47 Op. Att’y Gen. p. 213. 5. Other School Personnel Inclusion of Department of Education employees in Employees’ Retirement System.
- Under existing law, current and future employees of the State Department of Education must be included within the membership of the Employees’ Retirement System of Georgia. 1983 Op. Att’y Gen. No. 83-2. Since the employees of the State Department of Education are employed within a state board or department, the mandatory inclusion under the Employees’ Retirement System in O.C.G.A. § 47-2-70 completely supplanted and repealed by implication any inclusion of such employees under the definition of ‘‘teacher’’ in paragraph (28) of O.C.G.A. § 47-3-1. 1983 Op. Att’y Gen. No. 83-2. County school superintendent is entitled to the benefits of Ga. L. 1943, p. 640 et seq. (see O.C.G.A. Ch. 3, T. 47). 1945-47 Op. Att’y Gen. p. 152. Athletic coaches employed by the regents of the university system are not ‘‘teachers’’ as contemplated by the retirement system. 1948-49 Op. Att’y Gen. p. 149. Teacher’s aide or paraprofessional may be eligible for coverage. - If a teacher’s aide or paraprofessional meets the requirements set forth by Ga. L. 1969, p. 998 (see O.C.G.A. §§ 47-3-1, 47-4-2 and 47-4-40), then that person is eligible for coverage under the Public School Employees Retirement System. 1971 Op. Att’y Gen. No. 71-189.
RESEARCH REFERENCES ALR. - What constitutes ‘‘salary,’’ ‘‘wages,’’ ‘‘pay,’’ or the like, within pension law basing benefits thereon, 91 ALR5th 225.
ARTICLE 2 CREATION, ADMINISTRATION, AND MANAGEMENT OF THE ASSETS OF THE RETIREMENT SYSTEM Administrative rules and regulations. - Administrative Rules, Official Compilation of the Rules and Regulations of the State of
Georgia, Teachers Retirement System of Georgia, Chapter 513-5-1.