Office of the State Comptroller Retirement Services Division

Tier II/IIA - Retirement Basics

Revised July 2014

Introduction
Plan Membership
Eligibility Requirements
Benefit Calculation
Survivor Benefits
Insurance: Health, Dental, and Life
The Retirement Process
Sources of Information
Tier 2 Estimator

Introduction

Plan Membership

Tier II

• Generally, Tier II applies to state employees first hired from July 2, 1984 through June 30, 1997.
  
• Tier II is a non-contributory defined benefit retirement plan for most members. The only Tier II members who are required to make retirement contributions are:
  • Individuals serving in hazardous duty positions; and
  • Individuals who elected to pay an additional contribution to maintain the current normal retirement age. See RETIREMENT SERVICES DIVISION MEMORANDUM 2013-02

Tier IIA

• Generally, Tier IIA applies to state employees first hired on July 1, 1997 through June 30, 2011.
  
• Tier IIA is a contributory defined benefit retirement plan.
  
• As a Tier IIA member, you must contribute two percent (2%) of your total annual salary, unless you serve in a designated hazardous duty position or elected to pay an additional contribution to maintain the current normal retirement age See RETIREMENT SERVICES DIVISION MEMORANDUM 2013-02.
  • Tier IIA hazardous duty members are required to contribute five percent (5%) of their total annual salary.

Eligibility Requirements

• Assuming a direct transition from state service into retirement, the basic minimum eligibility requirements to qualify for a Tier II pension are as follows:
  
  • Age 55 with a minimum of 10 years of Vesting Service (link to SPD), or
  • Age 62 with a minimum of 5 years of Actual State Service (link to SPD)
    • Tier II SPD: http://osc.ct.gov/empret/tier2summ/typesofretire.htm
    • Tier IIA SPD: http://osc.ct.gov/empret/tier2asumm/summary.htm#TYPES
• Please refer to the following charts for the specific eligibility requirements for the various types of retirement.

For Retirement Dates through 6/1/2022***

** Members who left state service after satisfying the minimum service credit requirement, but before satisfying the minimum age requirement.

*** Effective July 1, 2022 Normal Retirement Age will change. Please see SEBAC 2011 agreement.

Benefit Calculation

•  Please refer to the following benefit estimator if you would like to obtain an estimate of your potential Tier II/IIA benefit under different scenarios.
  • Currently, this estimator is designed to provide estimates only for members who are planning to retire within the next 12 months.

Normal v. Early Retirement for retirement dates through 6/1/2022:

• Normal Retirement Age:
  • If you have at least 10 but less than 25 years of vesting service, your normal retirement age is 62.
  • If you have 25 or more years of vesting service, your normal retirement age is 60.
    
• Early Retirement Reduction:
  • Tier II and Tier IIA members who choose to retire prior to reaching their normal retirement age are subject to a permanent early retirement reduction.
    
  • If you are subject to the early retirement reduction, your basic normal benefit will be reduced by one-half of one percent (.005) for each month (6% per year) that you leave prior to reaching your normal retirement age.

Normal Tier II/IIA Benefit Formula:

• The following formula will determine your normal Tier II/IIA retirement benefit, prior to any early retirement reduction (if applicable):
  
  

Early Retirement Reduction Formula:

• The following formula is used to calculate the early retirement reduction for a Tier II/IIA (if applicable):

Example:

• The following is an example benefit calculation for a Tier II/A member retiring:
  • In 2015; at age 55; with 18 years and 6 months of service; and an average salary of $78,300.00.
    
    
• (This formula has been updated to reflect the change to the Tier II/IIA formula as a result of the 2011 SEBAC agreement.  and applies to individuals who left state service on or after July 1, 2013.)
   
• Normal Retirement Formula:

.

• Early Retirement Reduction:

Retirement Service Credit Overview:

• Retirement Service Credit Totals Are Used For Two Distinct Purposes:
  • Eligibility Determinations.
  • Benefit Calculations.
    
• There are three different types of Tier II/IIA service credit: Actual State Service, Vesting Service, and Credited Service.
  • Actual State and Vesting Service are used to satisfy the various TIER II/IIA eligibility requirements.
  • Credited Service is used to calculate the amount of your Tier II/IIA benefit.
  • If you have been continuously employed with no part-time service, no leaves of absence, and no periods of purchased or additional service, your service credit total should be the same under each of the three measurements.
    
• The following is a general explanation of the significant differences between the three different Tier II/IIA service credit totals:
  • Actual State Service is determined by the strictest of the service credit calculations.
    • For the most part, this service credit total includes only periods for which you actually received state pay.
    • Actual State service is only important in satisfying the minimum 5-year eligibility requirements.
      
  • Credited Service is determined by a more generous service credit calculation.
    • In addition to recognizing periods of Actual State Service, this service credit total recognizes certain leaves of absence and/or periods of additional service.
    • It is important to note, however, that Credited Service is the only service credit total that will be reduced to a full-time equivalent if you have had periods of part-time service.
    • Credited service is used to calculate the amount of your pension.
      
  • Vesting Service is determined by the most generous service credit calculation.
    • In most cases, this service credit total recognizes periods of Actual State and Credited Service as well as any breaks in state service (a separation and re-employment) of less than one-year.
    • Vesting service is used to satisfy the minimum 10-year eligibility requirement; and to satisfy the 25-year service requirement to establish a normal retirement age of 60.
      
  • Please refer to the applicable summary plan description for further information regarding the specifics for calculating the different types of service credit (Actual State, Vesting, and Credited):
    • Tier II SPD
    • Tier IIA SPD

Breaks in Service:

• Permanent Break:
  • Tier II and Tier IIA members will not receive any retirement credit for any state service preceding a permanent break in service.
  • A permanent break in service occurs if:
    • You are not vested, and
    • You have been out of state service for either 5 years, or the length of your prior vesting service (whichever is greater)
      

Retirement Service Credit:

• In General Terms, Retirement Service Credit INCLUDES:
  • Paid State Employment Provided the Period is not Succeeded by a Permanent Break
    
  • Credit for any unused vacation days upon your retirement/separation from state service.
    
  • Properly documented voluntary leave taken after 6/9/94 counts as free retirement service credit.
    
  • Additional Service
    • Please refer to the applicable summary plan description for further information regarding the potential types of additional retirement service credit:
      • Tier II Service Credit Chart;
      • Tier IIA Service Credit Chart:
        
• In General Terms, Retirement Service Credit EXCLUDES:
  • Leaves of absence without pay which do not fall within the Tier II or Tier IIA retirement provisions.
    • Tier II members - receive free credit for properly documented leaves of absence without pay, which fall within the Tier II crediting provisions.
    • Tier IIA members - must pay retirement contributions in order to receive credit for any creditable leaves of absence without pay.
      
  • Periods for which you exclusively received non-creditable workers' compensation payments.
    
  • Periods of state service rendered prior to a permanent break.

Part-Time Service:

• If you have had part-time service, you should know that:
  • your part-time service will be treated as full-time service when determining your eligibility to retire.
    
  • your retirement income will be calculated to produce a benefit which reflects the portion of a full-time schedule that you worked throughout your state employment.
    
• Example:
  • Let's assume a member worked part-time at 50% of a full-time schedule for 10 years:
    • For determining eligibility, we will use 10 years.
      
    • However, when calculating the benefit percentage, we will use 5 years (the full-time equivalent of working 50% of full-time for 10 years).

Average Salary

• Your average salary is the average of your 3 highest paid years of service.
  
• Any period of 12 consecutive months equals one year.
  
• Although for the majority of retirees the average salary is the average of the last 36 months of employment, when calculating your average salary the three years don't have to be consecutive years or calendar years.
  
• A small percentage of retirees may find themselves subject to the 130% Cap provision:
  • When calculating your average salary, no one year's earnings can be greater than 130% of the average of the two preceding years.
    
  • Effective 7/1/2014, no one year's earnings can be greater than 150% of the average of the two preceding years when including mandatory overtime earnings.
•  An even smaller percentage of retirees may find themselves subject to IRS Compensation limits.

Breakpoint

• The breakpoint is a reference point built into the Tier II/IIA benefit formulas.
  
• This figure increases by 6% each year. In the formula, use the breakpoint for the calendar year in which your severance from state service occurs.
  
• The following table shows the breakpoints through the year 2021:

Tier II/IIA Benefit Formula:

• The same formula is used to calculate a Tier II or Tier IIA retirement benefit.
  
• The amount of your monthly benefit is "defined" by a formula which takes into account your age, your years of retirement service credit; your average salary; and a statutory reference point referred to as the breakpoint.
• The formula above does not apply to vested members who left state service prior to July 1, 2013.

Cost of Living Adjustment

• Your pension is subject to an annual Cost of Living Adjustment (COLA).
  
• These cumulative raises will be paid each year on either January 1st or July 1st depending on your date of retirement (DOR).
  
• You must be retired at least 9 full months in order to qualify for your first raise.
  
• Thereafter, your annual cost of living adjustment will be paid on the COLA anniversary date, which corresponds with your DOR.
  
• Your COLA will range from a minimum of 2% to a maximum of 7.5% based on the following formula which takes into account a portion of the increase in the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W) for the 12 months immediately preceding your COLA anniversary date:

60% of the annual CPI-W increase up to 6%

PLUS

75% of the annual CPI-W above 6%

Survivor Benefits

Overview

• The survivor option dictates what benefits, if any, are payable after your death.
  • This choice will determine whether the state will continue to pay pension checks or offer health insurance coverage for your dependents after your death.
•  This choice is irrevocable.
  • You will not be able to switch to another option once your pension goes into pay status.
    
    
• When you retire you must select one of 4 different income payment options (Survivor Options).
  • Option D - Straight Life Annuity
  • Option A - 50% Spouse
  • Option B - 50% or 100% Contingent Annuitant
  • Option C - 10 Year or 20 Year Period Certain
    
• Regardless of the option you choose, you will receive a monthly pension for the rest of your life, and, if you qualify for health insurance as a benefit, the health insurance coverage will extend to your eligible dependents so long as you are alive.
  
• The cost of selecting a survivor option varies according to the option you choose; your age; and, in some cases, the age of the person you are protecting. For an estimate of the cost under any of the different survivor options please refer to the following benefit estimator.
  

Option D - Straight Life Annuity

• This option pays you the maximum monthly benefit for your lifetime only.
  • All benefits will end upon your death, including state-sponsored health insurance for any surviving eligible dependents.

Option A - 50% Spouse

• This option provides a monthly benefit and, if eligible, state-sponsored health insurance (assuming you and your spouse are still married when you die) for you and your spouse.
  
• This option will pay you a reduced benefit for your lifetime in exchange for the protection that, should you pre-decease your spouse, the State will continue to pay 50% of your reduced benefit for your spouse's lifetime.
  
• Your benefit will be reduced by a factor that accounts for both your age and your spouse's age.
  
• Under no circumstances can you change options or substitute your contingent annuitant after benefits begin.

Option B - 50% or 100% Survivor

• This option provides you a reduced monthly benefit for your life and allows you to guarantee lifetime payments after your death to any one person. After your death, a percentage of your reduced benefit, either 50% or 100%, whichever you choose, will continue for your contingent annuitant's life.
  •  Your benefit will be reduced by a factor that takes into account the level of protection you are guaranteeing (50% or 100%) along with your age and the age of your contingent annuitant.
    
• Your contingent annuitant can be any one person. This person does not need to be a spouse or a family member, although you are free to name a spouse under this option.
  
• This option will also provide lifetime health insurance to any contingent annuitant provided they qualify as your eligible dependent at the time of your death and as long as they maintain eligibility status.
  
• Under no circumstances can you change options or substitute your contingent annuitant after benefits begin.

Option C - 10 Year or 20 Year Period Certain

• This option provides you a reduced monthly benefit for your lifetime in exchange for the guarantee that monthly benefits will be paid for at least 10 or 20 years from your retirement date (whichever you choose).
  
• If you should die within 10 years (120 payments) or 20 years (240 payments) from your date of retirement, the remaining payments, in accordance with your selection, will be made to your contingent annuitant(s).
  • This is the only option that allows you to name more than one contingent annuitant, each of whom would receive any remaining monthly payments in equal shares.
    
• Your benefit will be reduced by a factor that takes into account the period of time for which you are providing protection and your age. Under this option, the age of your contingent annuitant(s) does not impact the amount of your monthly benefit.
  
• Your named contingent annuitant(s) will only receive benefits under this option if you die within the protected period.
  • This option provides no guarantee of benefits to anyone other than the retiree beyond the protection period.
    
  • Although your pension (including health insurance for any eligible dependents) will continue for your lifetime, if you die after the State has paid all of the guaranteed payments, all benefits will end upon your death (including health insurance for any eligible dependents).
    
• If your contingent annuitant dies before you, and the protection period has not expired, you may name a new contingent annuitant.
  
• Under no circumstances can you change your option after benefits begin.

Spousal Waiver

• If you have been married for at least 1 year prior to your date of retirement, in order for you to select an option which does not provide your spouse with lifetime protection, your spouse must consent by completing a spousal waiver form.

Benefit Payment Options and Health Insurance

• Regardless of the option you choose, if you qualify for health insurance as a benefit, the health insurance coverage will extend to your eligible dependents so long as you are alive and they maintain eligibility status.
  
• Your option choice will determine whether health insurance continues for any eligible dependents after your death. In order to qualify for the continuation of health insurance benefits after your death, your surviving contingent annuitant must:
  • Be your eligible dependent ,
  • Maintain eligibility status, AND
    
  • Must be entitled to continued monthly payments

Insurance: Health, Dental, and Life

General Eligibility Requirements for Health and Dental Insurance:

The eligibility requirements to receive Health Insurance in retirement were most recently modified through two collective bargaining agreements in 2009 and 2011 between the State and the State Employees Bargaining Agent Coalition (SEBAC). Due to the complexity of these agreements and the changes they made, please direct your questions concerning your eligibility for health insurance in retirement to your agency?s human resource area or to the Healthcare Policy and Benefit Services Division.

• Generally, Tier II/IIA members who qualify for health and dental insurance as an active employee will qualify for health and dental insurance during retirement.
• Insurance may extend to the retiree and any of the retiree's eligible dependents as long as they maintain eligibility status.

Open Enrollment

• When you retire you will have your own open enrollment period during which you can choose among any of the available plans and add or drop eligible dependents.
• Thereafter, there will be an open enrollment each year during which you can switch between plans and add or drop dependents.
• However, you may make changes to your insurance coverage at any point if there is a qualifying event, such as getting married, having a child, or moving outside the geographic coverage area of your existing plan.

Normal vs. Early Retirement

• Your type of retirement will influence how much you will pay for health insurance in retirement.
• The SEBAC 2011 agreement changed the payment for health insurance premiums for members who retire before they reached their normal retirement age. Members who retire before they reach their normal retirement age, known as Early Retirement, will pay a health insurance premium based on a Grid which considers their years and months of service and the number of months they are retiring early.
• When the member reaches their Normal Retirement Age or age 65 (whichever is earlier), the health insurance cost based on the Grid will end and the retiree premium share will be equal to the rules for members who retired on or after Normal Retirement Age.
• Members who retire at or after Normal Retirement age currently pay no premium share for Point of Enrollment (POE) health plan options or they pay the retiree premium share for Point of Service (POS) health plan options.
• A copy of the Grid can be found in attachment C in the 2011 SEBAC agreement at:
  http://osc.ct.gov/empret/healthin/2011hcplan/SEBACAgree2011.pdf

Available Health Insurance Plans - In-State Retirees

• In-state retirees choose among the same health insurance plans offered to active employees. In most cases these plans will be offered at a lower cost (possibly at no cost) in retirement.
• Anthem and UnitedHealthcare Oxford offer three levels of coverage:
  • Point of Service (POS)
  • Point of Enrollment (POE)
  • Point of Enrollment Gatekeeper (POE-G)

Currently, in-state retirees must pay a retiree premium share for any of the POS plans, while the POE plans are offered at no retiree premium share for in-state retirees and their eligible dependents that retire at or have attained Normal Retirement age.

Available Health Insurance Plans - Out-of-Area Retirees:

• As a general rule, retirees who are not Connecticut residents may choose from the following Out-of-Area plans:
  • Anthem Out of Area
  • UnitedHealthcare Out of Area
• Currently, there is no retiree premium share for those enrolled in an Out-of-Area plan and who are at Normal Retirement Age.

Current year POS retiree premium shares are available by following this link.

Current health insurance plan options with no retiree premium share (assumes at Normal Retirement Age) include:

• For specific information regarding the plans currently offered, please refer to the retiree's health insurance planner:
  • Health Care Options for Retirees  (PDF)  

Medicare's Impact on Retiree Health Insurance:

• As a state retiree, when you become eligible for Medicare (which typically occurs at the age of 65 but may occur earlier under certain circumstances), it will serve as your primary health insurance coverage. Your state-sponsored medical insurance will supplement your Medicare coverage.
• In order to maintain full health insurance coverage as a Medicare eligible retiree, you will need to enroll in Medicare Parts A and B. This is true regardless of whether you have actually commenced collecting Social Security benefits.
• The State currently reimburses 100% of the normal cost of Medicare Part B for the retiree and eligible dependents.
• Currently, you only need to enroll in Medicare Parts A and B. Do not enroll in Medicare's prescription drug plan (Part D). Doing so would cause your State of Connecticut medical and pharmacy coverage to end for you and your eligible dependents.

Health Enhancement Program (HEP)

The SEBAC 2011 agreement introduced a new program to enhance your ability to make the most informed decisions regarding your health.

• Your participation in this program is voluntary. Your election as to whether to participate is made on the HEP Enrollment Form.
• For retirees who participate in the HEP, they will pay the retiree premium share based upon whether they retired Early or if they have reached Normal Retirement Age.
• For retirees who do not participate in the HEP, they are subject to an additional $100 monthly insurance premium and an annual deductible of $350 per person for the first four family members they insure.
• Your agency Human Resource area or the Healthcare Policy and Benefit Services Division can answer specific questions regarding this program.

Available Dental Plans

• No matter where you choose to live in retirement, the dental plans available to you are the same offered to active employees.
• Currently, there are three dental plans offered to retirees:
  • Basic
  • Enhanced
  • DHMO
• Your dental coverage is subject to a retiree premium share in retirement. The Retiree Healthcare Options Planner illustrates the current cost at the following link .

Group Life Insurance

• Assuming you transition directly into retirement, if you participate in the state-sponsored basic group life insurance plan as an active employee you will qualify for a paid-up policy in retirement.
  
  
• This benefit only applies to the basic group life insurance policies. It does not extend to other supplemental life insurance plans offered through the state.
  
  
• If you have 25 years or more actual state service:
  • You will receive a paid-up policy reduced to one-half of your basic coverage
    
    
• If you have less than 25 years actual state service:
  • You will receive a prorated paid-up policy, based on your years of completed service.
    
    
• You may convert the remaining portion at your own expense without evidence of insurability if you act within 30 days of retiring

The Retirement Process

Notification to Agency
Required Forms
Audit Process
Pension Checks
Agency Payouts
Re-Employment
5-142(a) Disability Compensation
Counseling Services
Other Resources 

Notification to Agency

• Your agency is responsible for completing your retirement paperwork and submitting these forms to the Retirement Services Division for processing.
  
• Generally, we suggest that you notify your agency in writing 60 to 90 days prior to your anticipated date of retirement. You should send copies to:
  • Your human resources office,
  • Your payroll office, and
  • Your supervisor or director.
    
• Your effective retirement date can only be the first of a month.
  
• Your completed retirement application must be received in the Retirement Division no later than the close of business on the last business day prior to your Date of Retirement.

Required Forms

• Forms Your Agency Will Provide:
   
  • Your agency will provide most of the required retirement forms. These forms include: your retirement application, an income payment election form, a health and dental enrollment form, a spouse waiver form, state and federal tax forms, and a direct deposit form.
  • The following forms are available on-line at: http://osc.ct.gov/agencies/forms/retire/index.html
    • CO-898 - Application For Retirement Benefits
    • CO-899 - Income Payment Election Form - Option A - 50% Spouse
    • CO-900 - Income Payment Election Form - Option B - 50% Or 100% Survivor
    • CO-901 - Income Payment Election Form - Option C - 10 To 20 Years Period Certain
    • CO-902 - Income Payment Election Form - Option D - Straight Life Annuity
    • CO-1047 - Spouse Waiver Of Monthly Survivor Benefits
       
• Forms You Will Need to Provide:

  • You will need to provide a copy of your birth certificate.
    • If you choose a survivor option which provides a lifetime benefit to a contingent annuitant, you will need to provide a copy of your contingent annuitant's birth certificate.
    • If you are married, you will need to provide a copy of your marriage certificate or license.
      
  • If you or any of your eligible dependents are currently on Medicare, you will need to provide copies of your Medicare membership cards.

Audit Process

• You will receive your first retirement check at the end of the month in which you retire and at the end of each month thereafter.
  
• Retirement Division auditors will perform a preliminary audit of your entire retirement record and establish your benefit entitlement.
  
• You will then be placed on the retiree payroll at an estimated amount.
  
• The audit process to determine your exact retirement benefit takes considerable time; therefore, you will be paid at an estimated level until the audit is completed. When your exact retirement benefit has been computed and verified, your income will be adjusted for the difference between the estimated amount you were paid and your finalized benefit retroactive to your retirement date.
  
• If it takes more than 6 months to finalize your pension entitlement, the Retirement Services Division will pay you 5% interest on any amount owed to you beyond the initial 6-month processing window.

Pension Checks

• Retirement checks are paid monthly at the end of the month.
  
• Your pension is taxable income. All retirees are subject to federal taxes. Whether you pay state tax may depend on the state you live in as a retiree. For more information regarding any obligation to pay Connecticut state taxes please contact the Department of Revenue services. http://www.ct.gov/drs/site/default.asp
  
• Many deductions you pay as an active employee will end in retirement:
  • you will no longer pay Social Security or Medicare taxes;
  • your retirement contributions will end; and
  • union dues are no longer mandatory in retirement.
    
• Most retirees will be required to pay only federal tax, state tax, and monthly dental premiums. You may pay for health insurance if you select a health insurance plan which requires a monthly premium.
• There are a select few "optional" deductions, which can be taken directly from your retirement check including:
  • Connecticut State Employees Credit Union Deposits
  • Long-Term Care Premiums
  • U.S. Savings Bonds

Agency Payouts

• When you retire you may be entitled to certain payouts. The following payments will be paid by your agency not by the Retirement Services Division:
  • When you retire, your active pay will finally "catch up" to you. In the first month of retirement, most retirees will receive one last full active paycheck and one partial paycheck representing any days worked into the last pay period.
    
  • You will also receive a final pro-rated longevity check representing the number of months you have worked into the next longevity cycle.
    
  • If you have vacation or sick time remaining on the books when you retire, your agency will pay you (at your terminating rate of pay):
    • the value of your entire vacation balance, and
    • 25% of your sick leave balance, up to a maximum of 60 days

Re-Employment

• Once you retire from state service, provided you do not leave under a state disability retirement, the state has no limitations on your outside employment. So long as you do not return to a state payroll, you can work as much as you want and earn as much as you want without impairing your Connecticut state pension.
  
• In certain special circumstances, you may return to active state employment while retaining your full state pension. If you are able to secure a state position in the future, you may return to state service so long as you return to a temporary position and you work no more than the equivalent of 120 working days per calendar year.
  
• You may also return to state service with no restrictions by rescinding your initial retirement. (This assumes that you have independently secured a state position.) If you return to state service in a permanent position, your retirement benefits must cease, and you will return to your old retirement plan (Tier II/IIA) and build credit towards a future retirement above and beyond what you had accrued prior to your initial retirement.

5-142(a) Disability Compensation

• On occasion, a retiree may begin to receive disability compensation payments under CGS Section 5-142(a) as a result of an old work related injury. State statutes specifically prohibit the receipt of disability payments under CGS Section 5-142(a) while receiving a state pension. Pension payments must stop while a retiree receives this type of disability payment.
  
• If you should become eligible to receive disability payments under CGS Section 5-142(a) after your state pension has begun, call the Retirement Services Division immediately so that you can avoid any overpayment of benefits.

Sources of Information

Counseling Services:

• The Office of the State Comptroller provides group counseling services for prospective SERS retirees. We suggest that counseling appointments be made approximately 12 months prior to your anticipated date of retirement. Generally, appointments are reserved for members who are planning to retire within the next 1-year period.
  
• The Counseling Unit can also answer most general retirement questions by phone. If you have additional retirement questions or would like to attend a group counseling session, feel free to contact the Counseling Unit at (860) 702-3490.

Other Resources:

• Tier II and Tier IIA Summary Plan Descriptions
  • Summary Plan Descriptions/Tier Booklets provide more detailed plan information and are available online
    • Tier II: http://osc.ct.gov/empret/tier2summ/index.html
    • Tier IIA: http://osc.ct.gov/empret/tier2asumm/index.html
      
      
• Tier II Benefit Estimator
  • (Tier II/IIA benefit estimator)
    
• Retiree Health Insurance Planner
  • Health Care Options for Retirees (PDF)
    
• Social Security Administration
  • The Social Security Administration provides Personal Earnings and Benefit Estimate Statements annually and also upon request. You may request a statement by (1-800-772-1213) or online www.ssa.gov
    
• Internal Revenue Service Retirement Information
  • http://www.irs.gov/retirement/index.html?navmenu=menu1