Part B. Additional Annuity Provisions.

Subpart I. Increased Annuities.

§ 38–2023.01. Annuity increase.

(a) The annuity of each retired employee, who on August 1, 1958, is receiving or is entitled to receive an annuity from the District of Columbia Teachers’ Retirement and Annuity Fund based on service which terminated prior to October 1, 1956, shall be increased by 10%, but no such increase shall exceed $500 per annum.

(b) The annuity otherwise payable from the District of Columbia Teachers’ Retirement and Annuity Fund to: (1) each survivor who on August 1, 1958, is receiving or entitled to receive an annuity based on service which terminated prior to October 1, 1956; and (2) each survivor of a retired employee described in subsection (a) of this section shall be increased by 10%. No increase provided by this subsection shall exceed $250 per annum.

(c) No increase provided by this section shall be computed on any additional annuity purchased at retirement by voluntary contributions.

§ 38–2023.02. Annuity for unremarried widow or widower.

The unremarried widow or widower of an employee: (1) Who had completed at least 10 years of service creditable for retirement purposes under part A of this subchapter; (2) who died before May 1, 1952; and (3) who was at the time of his death: (A) subject to an act under which annuities granted before May 1, 1952, were or are now payable from the District of Columbia Teachers’ Retirement and Annuity Fund; or (B) retired under such act; shall be entitled to receive an annuity. In order to qualify for such annuity, the widow or widower shall have been married to the employee for at least 5 years immediately prior to his death and must be not entitled to any other annuity from the District of Columbia Teachers’ Retirement and Annuity Fund based on the service of such employee. Such annuity shall be equal to one half of the annuity which the employee was receiving on the date of his death if retired, or would have been receiving if he had been retired for disability on the date of his death, but shall not exceed $750 per annum and shall not be increased by the provisions of this or any other prior law. Any annuity granted under this section shall cease upon the death or remarriage of the widow or widower.

§ 38–2023.03. Effective dates of annuities provided by §§ 38-2023.01 and 38-2023.02; computation.

(a) An increase in annuity provided by subsection (a), or clause (1) of subsection (b), of § 38-2023.01 shall take effect on August 1, 1958. An increase in annuity provided by clause (2) of such subsection (b) shall take effect on the commencing date of the survivor annuity.

(b) An annuity provided by § 38-2023.02 shall commence on August 1, 1958, or on the 1st day of the month in which application for such annuity is received by the Mayor of the District of Columbia or his designated agent, or, after October 1, 2004, the 1st day of the month in which application for such annuity is received by the District of Columbia Retirement Board, whichever occurs later.

(c) The monthly installment of each annuity increased or provided by §§ 38-2023.01 to 38-2023.04 shall be fixed at the nearest dollar.

(Sept. 2, 1958, 72 Stat. 1769, Pub. L. 85-917, § 3; Apr. 13, 2005, D.C. Law 15-354, § 56, 52 DCR 2638.)

Prior Codifications

1981 Ed., § 31-1249.

1973 Ed., § 31-743.

Effect of Amendments

D.C. Law 15-354, in subsec. (b), inserted “or, after October 1, 2004, the 1st day of the month in which application for such annuity is received by the District of Columbia Retirement Board,” following “agent,”.

Change in Government

This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.

§ 38–2023.04. Payment of annuity increase.

The annuities and increases in annuities provided by §§ 38-2023.01 to 38-2023.03 shall be paid from the District of Columbia Teachers’ Retirement and Annuity Fund until such time as all amounts in such fund have been expended or transferred under § 1-713(b) to the District of Columbia Teachers’ Retirement Fund established by § 1-713(a) and thereafter from the District of Columbia Teachers’ Retirement Fund. Such annuities and increases in annuities shall terminate for each fiscal year beginning on or after July 1, 1960, for which the Congress has failed to make provision for the payment of like annuities and increases in annuities under the Act approved June 25, 1958 (72 Stat. 218), for such fiscal year. For any fiscal year for which such annuities and increases in annuities shall terminate for the reason set forth in this section, §§ 38-2023.01 to 38-2023.03 shall not be in effect and annuities and increases in annuities shall be determined and paid as though such sections had not been enacted. Nothing contained in this section shall be held or considered to prevent the payment of annuities and increases in annuities provided by §§ 38-2023.01 to 38-2023.03 for any fiscal year for which the Congress shall have made provisions for the payment of like annuities and increases in annuities under such Act approved June 25, 1958 (72 Stat. 218).

Subpart II. General.

§ 38–2023.11. Recomputation of benefits.

The annuities of all teachers retired prior to the effective date of this act shall be recomputed in accordance with the provisions of § 38-2021.04 within 90 days after March 6, 1952, retroactive to the effective date of this act, and no recomputation shall be made which will reduce the annuity received by any retired teacher; provided, that the average annual salary during any 5 consecutive years, specified in § 38-2021.04, upon which the annuity is based shall be within the last 10 years of allowable service in the public schools of the District of Columbia; provided further, that the increased amount of the annuity resulting therefrom shall be a straight life annuity without any insurance or death benefits of any kind.

§ 38–2023.12. Annuity increase.

(a) The annuity of each person who, January 1, 1963, is receiving or entitled to receive an annuity from the District of Columbia Teachers’ Retirement and Annuity Fund shall be increased by 5% of the amount of such annuity.

The annuity of each person who receives or is entitled to receive an annuity from the District of Columbia Teachers’ Retirement and Annuity Fund commencing during the period which begins on the day following January 1, 1963 and ends 5 years after such date, shall be increased in accordance with the following table:

The annuity shall

If the annuity commences between be increased by

January 2, 1963, and December 31, 1963 4 per centum.

January 1, 1964, and December 31, 1964 3 per centum.

January 1, 1965, and December 31, 1965 2 per centum.

January 1, 1966, and December 31, 1966 1 per centum.

(c) In lieu of any other increase provided by this section, the annuity of a survivor of a retired employee who received an increase under this section shall be increased by a percentage equal to the percentage by which the annuity of such employee was so increased.

(d) No increase provided by this section shall be computed on any additional annuity purchased at retirement by voluntary contributions.

(e) The limitation contained in the next to the last sentence of § 38-2021.05(c) (1) shall not be effective on and after January 1, 1963.

(f) The increases provided by this section shall take effect on January 1, 1963, except that any increase under subsection (b) or (c) of this section shall take effect on the beginning date of the annuity.

(g) The monthly installment of annuity after adjustment under this section shall be fixed at the nearest dollar.

§ 38–2023.13. Application of amendment to § 38-2021.21.

The amendment made by Pub. L. 96-122, § 251(a)(1), to § 38-2021.21(b) shall apply to any increase after the effective date of such amendment in annuities payable from the District of Columbia Teachers’ Retirement and Annuity Fund established by § 38-2021.02 or from the District of Columbia Teachers’ Retirement Fund established by § 1-713(a), except that with respect to the first date after the effective date of such amendment on which the Mayor is to determine a per centum change, such per centum change shall be determined by computing the change in the price index published for the month immediately preceding such 1st date over the price index published for the last month before such effective date for which the price index showed a per centum rise forming the basis for a cost-of-living annuity increase under § 38-2021.21(b), as in effect immediately before the amendment of such section by Pub. L. 96-122, § 251(a)(1).

§ 38–2023.14. Computation of interest.

(a) For purposes of determining the amount available to purchase an annuity under subsection (b) of § 38-2021.01, interest shall be deemed to accrue on deposits at the following rates for the following periods:

(1) Prior to the end of the 90-day period beginning on November 17, 1979, interest shall accrue at the rate of 3% per annum compounded as of December 31st of each year;

(2) For the period beginning at the end of the 90-day period beginning on November 17, 1979, and ending on September 30, 1981, interest shall accrue at a rate which (as determined by the District of Columbia Retirement Board) is equal to the average rate of interest on interest-bearing obligations of the United States forming a part of the public debt (adjusted to the nearest 1/8 of 1%);

(3) After October 1, 1981, interest shall accrue at an annual rate which (as determined by the District of Columbia Retirement Board) is equal to the average annual rate of return on investment (adjusted to the nearest 1/8 of 1%) for the District of Columbia Teachers’ Retirement Fund established by § 1-713.

(b) Interest required on deposits under § 38-2021.01a(b) or § 38-2021.08, or under § 38-2061.02, shall be computed as follows:

(1) Interest shall be paid at a rate which (as determined by the District of Columbia Retirement Board) is equal to the average rate of return on investment (adjusted to the nearest 1/8 of 1%) for the District of Columbia Teachers’ Retirement Fund (established by § 1-713) for the period beginning on the 1st day of the 1st month which begins after the midpoint of the period with respect to which the deposit is made and ending on the last day of the month which precedes the month during which the deposit is made if he makes a lump-sum payment or during which he makes the 1st payment if he makes installment deposits, except that:

(A) For so much of any such period which occurs between the end of the 90-day period beginning on November 17, 1979, and October 1, 1980, the average rate of interest on interest-bearing obligations of the United States forming a part of the public debt (adjusted to the nearest 1/8 of 1%) shall be used in determining the interest rate to be paid on deposits; and

(B) For so much of any such period which occurs prior to the end of the 90-day period beginning on November 17, 1979, the rate of 3% a year, compounded annually, shall be used in determining the interest rate to be paid on deposits;

(2) Interest shall be payable for the period beginning on the first day of the first month which begins after the midpoint of the period with respect to which the deposit is made and ending on the last day of the month which precedes the month during which the deposit is made;

(3) If a teacher elects to make his deposit in installments, each payment shall include interest on that portion of the refund which is then being redeposited.

(1) Interest shall be paid at a rate which (as determined by the District of Columbia Retirement Board) is equal to the average rate of return on investment (adjusted to the nearest 1/8 of 1%) for the District of Columbia Teachers’ Retirement Fund (established by § 1-713) for the period beginning on the first day of the first month which begins after the end of the service period with respect to which the deposit is made and ending on the last day of the month which precedes the month during which the deposit is made if he makes a lump-sum payment or during which he makes the 1st payment if he makes installment deposits, except that:

(2) Interest shall be payable for the period beginning on the first day of the first month which begins after the end of the service period with respect to which the deposit is made and ending on the last day of the month which precedes the month during which the deposit is made; and

(3) If a teacher elects to make his deposit in installments, each payment shall include interest on that portion of the refund which is then being redeposited.

§ 38–2023.15. Waiver of annuity; revocation.

Any person entitled to annuity pursuant to the provisions of subchapter I of this chapter or part A of this subchapter may decline to accept all or any part of such annuity by a waiver signed and filed with the District of Columbia Retirement Board. Such waiver may be revoked in writing at any time, but no payment of the annuity waived shall be made covering the period during which such waiver was in effect.

(July 2, 1956, 70 Stat. 487, ch. 497, § 2; Apr. 13, 2005, D.C. Law 15-354, § 57, 52 DCR 2638.)

Prior Codifications

1981 Ed., § 31-1246.

1973 Ed., § 31-740.

Effect of Amendments

D.C. Law 15-354 substituted “District of Columbia Retirement Board” for “Mayor of the District of Columbia or his designated agent”.

Change in Government

§ 38–2023.16. Tax-sheltered annuity program.

(a) Notwithstanding the provisions of §§ 1-611.11 and 1-617.16, and of any other law or regulation affecting the salary of teachers or school officers employed in the service of the public schools of the District of Columbia, the Mayor of the District of Columbia (hereinafter referred to as the “Mayor”) is authorized to enter into an agreement with a teacher or school officer to reduce the salary of that teacher or school officer by an amount requested by that teacher or school officer, and to contribute that amount for the purchase of an annuity contract described in § 403(b) of the Internal Revenue Code of 1986 (relating to the taxability of beneficiaries of annuity plans) for that teacher or school official.

(b) The reduction in salary effected under an agreement authorized by this section shall not be considered in computing the salary for any teacher or school officer for any other purpose including, but not limited to, the determination of benefits or contributions under Chapters 81 (relating to workmen’s compensation) and 87 (relating to life insurance) of Title 5 of the United States Code.

(d) For the purposes of this section, the term “teacher or school officer” includes all teachers, school officers, and other employees of the Board of Education of the District of Columbia who receive compensation according to the salary schedules under §§ 1-611.11 and 1-617.16, and to whom the provisions of part A of this subchapter are applicable.

(e) This section shall apply with respect to any pay period of any teacher or school officer beginning on or after the 180th day after April 26, 1972.

(Apr. 26, 1972, 86 Stat. 131, Pub. L. 92-281, §§ 1 to 4; May 10, 1989, D.C. Law 7-231, § 35, 36 DCR 492.)

Prior Codifications

1981 Ed., § 31-1252.

1973 Ed. § 31-746.

References in Text

“ § 403(b) of the Internal Revenue Code of 1986,” referred to in subsection (a) of this section, is codified as 26 U.S.C. § 403(b).

Change in Government

This section originated at a time when local government powers were delegated to the District of Columbia Council and to a Commissioner of the District of Columbia. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.