Completing My Service Retirement Application
Frequently Asked
Questions and Next
Steps to Retirement
For Members Enrolled in the
Dened Benet Plan
This booklet is designed to answer frequently asked
questions about completing the Service Retirement
Application. If you have a question that is not
addressed here, please call STRS Ohio’s Member
Services Center toll-free at 888-227-7877.
888-227-7877 www.strsoh.org
TABLE OF CONTENTS
Section 1 — Personal Information ................................................................ 1
Section 2 — Plan of Payment Selection ........................................................ 2
Section 3 — Beneciary Designation for Monthly Benet Payments ............ 2
Section 4 — Multiple Primary Beneciaries .................................................. 3
Section 5 — Partial Lump-Sum Option Plan (PLOP) Election ........................ 4
Section 6 — Spousal Consent and Notary Certication ................................. 4
Section 7 — Direct Deposit to Bank Account ................................................. 5
Section 8 — Federal Income Tax Withholding ............................................... 5
Section 9 — State Income Tax Withholding .................................................. 5
Section 10 — Death Benet Lump-Sum Payment ........................................ 5
Section 11 — Acknowledgment of Member ................................................. 6
Enrolling in the STRS Ohio Health Care Program ............................................. 6
General Questions and Next Steps .................................................................. 7
Service Retirement Process ............................................................................ 8
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State Teachers Retirement System of Ohio
FREQUENTLY ASKED QUESTIONS
SECTION 1 — PERSONAL INFORMATION
How do I know if I need to name a former spouse as a beneciary?
Review your divorce decree, Property Settlement Agreement or other court documentation related to your divorce. STRS
Ohio is required by Ohio law to pay the benet in accordance with the court order pertaining to your divorce. You may be
required to provide a benet to a former spouse when your retirement begins (through a Division of Property Order) and a
benet after your death (Joint and Survivor Annuity plan of payment).
If you must leave a portion of your benet continuing after your death to a former spouse, you must select a Joint and
Survivor Annuity plan of payment option and name the former spouse as a beneciary on your Service Retirement
Application. If you name a former spouse as a beneciary, you must submit a complete copy of the court order that
addresses your STRS Ohio retirement benet with your retirement application. The court order should include the stamp
showing the date led with the court and the judge’s signature. If the documentation and your plan of payment selection
are not clear, a new court order may be needed to clarify the interest, if any, a former spouse has in your STRS Ohio
benet.
If you are required to leave a portion of your benet to a former spouse while you are receiving a benet, it is most likely
completed through a Division of Property Order (DOPO). A DOPO is issued through the court, sent to STRS Ohio by
the clerk of courts and species an amount of your monthly benet that must be paid to a former spouse while you are
receiving a monthly benet. This benet ends at your death, or the death of the former spouse, whichever is earlier. A
DOPO is a separate court order and does not impact your Service Retirement Application.
When is my “eective date of retirement?”
Your effective date of retirement is the date your benets begin, not your last day of employment. The effective date of
retirement is ALWAYS on the rst of the month. Specically, it is the rst day of the month following the latter of:
• Your last day of teaching or other public service
Example: If your last day of service is June 2, then your effective date of retirement would be July 1.
• Attainment of age and service requirements
Example: If your 60
th
birthday is Oct. 15, then your effective date of retirement would be Nov. 1.
• Ofcial certication with STRS Ohio of all purchasable service to be included in your retirement benet, assuming the
service is purchased no later than three months following your effective date of retirement
Example: If the date your service is ofcially certied and a cost statement is issued on Dec. 15, then your effective
date of retirement is Jan. 1.
How do I indicate plans for reemployment after retirement?
On Page 3 of the Service Retirement Application, you are asked to list all current and new Ohio public employers —
school and nonschool. If you plan to continue or begin employment with any of these employers after retirement, check
the “yes” box and provide the rst date of service after retirement in the space provided.
Please review the “Terminating employment” and “Reemployment restrictions” sections on Page 1 of the Service
Retirement Application for more information about reemployment.
What if I don’t know my last day of work before retirement?
If you are not sure of your last day of work before retirement at the time you are completing your Service Retirement
Application, use the last day of your nal month of service. For example, if your nal month of service will be June, use
June 30.
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How do I know if I have other service credit to purchase?
STRS Ohio members may purchase service credit for certain types of past employment — including out-of-state teaching
service, private school teaching service, other types of public service and leaves of absence. Please refer to the Purchasing
Service Credit brochure for a complete description of the types of purchasable service.
Service credit you want to purchase must be certied and a cost statement issued before your effective date of retirement.
All purchases you plan to make must be paid in full within three months after your effective date of retirement.
Purchasing service credit may increase the amount of your retirement income and/or enable you to retire sooner.
SECTION 2 — PLAN OF PAYMENT SELECTION
What is “reversion?”
If you choose a Joint and Survivor Annuity (Plan II), you may select a “reversion” feature that allows you to revert to a
Single Life Annuity in the following circumstances:
• Your beneciary dies before you; or
• Your marriage to the beneciary terminates, provided that you have written consent from your former spouse or the
appropriate court document authorizing such a change.
What if I marry or remarry after retirement?
Within the rst year following your marriage, you may submit an application to provide a continuing monthly benet to a
new spouse.
• If you chose a Single Life Annuity (Plan I) at retirement, you may select a Joint and Survivor Annuity naming your
new spouse as beneciary; or
• If you chose a Joint and Survivor Annuity (Plan II with reversion) at retirement, you may reselect your new spouse as
the beneciary. If your current Joint and Survivor Annuity plan included a former spouse or spouses as beneciaries
and you are required to retain these beneciaries pursuant to a court order or court orders, you may add the new
spouse only if you do not exceed a total of four beneciaries or reduce your monthly benet below the maximum
Joint and Survivor benet amount.
SECTION 3 — BENEFICIARY DESIGNATION FOR MONTHLY BENEFIT PAYMENTS
What is the dierence between a primary and secondary beneciary?
The primary beneciary is the person (or persons) who will receive any remaining benets from the retirement account
following the death of the retiree. The plan of payment you choose will determine what, if any, benets the primary
beneciary is eligible to receive.
The secondary beneciary is the person who would receive monthly payments for the balance of a guaranteed period
under a Joint and Survivor Annuity, Option 1(B), 1(C), 2(B) or 2(C), if both the retiree and primary beneciary die before
the guaranteed period ends. If there are two or more secondary beneciaries, each beneciary would share equally in a
lump-sum amount of the present value of future monthly payments.
For all other plans of payment, the secondary beneciary is the person(s) who would receive any remaining contributions
from the retirement account if both the retiree and primary beneciary die before the total member contributions are paid.
If the total monthly benet payments are more than your contributions, the secondary beneciary receives nothing.
Do I need to list a secondary beneciary?
A secondary beneciary is required if you choose one of the Joint and Survivor Annuity options with guaranteed years.
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State Teachers Retirement System of Ohio
Can I name more than one primary beneciary?
If you select Plan I — Single Life Annuity or Plan III — Annuity Certain as your plan of payment, you can name more
than one primary beneciary. You must connect each full name with the word “and.” If necessary, you can include these
names and addresses on a separate page.
If you select Plan II — Joint and Survivor Annuity, the only option that allows for multiple primary beneciaries is
Option 4. If you choose this option, you must complete Section 4 of the Service Retirement Application on Page 7.
SECTION 4 — MULTIPLE PRIMARY BENEFICIARIES
Why should I consider the Multiple Primary Beneciaries Joint and Survivor Annuity?
If you need or want to provide nancially for more than one individual following your death, this plan of payment option
is available. For example, members who are divorced and required by court order to leave a continuing monthly benet to
a former spouse after the member’s death may take this option and also leave a benet to a current spouse. Members who
have a disabled child may want to leave continuing monthly benets to a spouse and the disabled child. Be sure to obtain a
benet estimate before electing this option.
How does the annuity work?
You can specify up to four beneciaries to receive a percentage or fraction of your benet or a at dollar amount to be
paid monthly following your death. For example, upon your death, one beneciary could receive 30% of your benet, a
second could receive 20% and a third and fourth could receive 10% each. Your benet will be reduced based on the ages of
the beneciaries and the amount of the survivor benet provided to each. If you and all of your beneciaries die and the total
monthly benet payments were less than your contributions, the remaining contributions will be paid to your estate.
Is there a limit to how much I can leave each beneciary?
You cannot leave more monthly to the beneciaries than you will receive monthly, and the Internal Revenue Service may
limit the amount of monthly benet a non-spouse may receive. Unless otherwise required by court order, the minimum
payment to a beneciary is 10% of your benet. The total percentage designated to all beneciaries does not have to equal
100%.
If I select the Multiple Beneciaries Joint and Survivor Annuity, can I change this plan of payment later?
You will be permitted to change this plan of payment only if:
• One of the beneciaries is your spouse and the marriage terminates — provided written consent is submitted by the
former spouse or there is appropriate court documentation authorizing such a change; or
• All beneciaries named at retirement are non-spouses and you marry after retirement. Within the rst year of marriage,
you are able to reselect a plan of payment with your new spouse as a beneciary. Up to three beneciaries named
at retirement may be retained; however, the total amount payable to all beneciaries at your death cannot exceed
the benet paid to you. Any amounts payable due to court orders must remain in place during the lifetime of that
beneciary.
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SECTION 5 — PARTIAL LUMP-SUM OPTION PLAN (PLOP) ELECTION
What is the Partial Lump-Sum Option Plan (PLOP)?
The PLOP allows you to take a payment from six to 36 times the monthly Single Life Annuity benet in a lump sum at
retirement. Monthly benets still begin with your effective date of retirement, but they are reduced to reect the amount
taken in a lump sum. More details about this plan of payment option can be found in the Service Retirement and Plans of
Payment brochure.
Is a PLOP payment taxable?
PLOP payments made directly to you that are eligible for rollover are subject to a mandatory 20% federal tax withholding.
You may be subject to a higher or lower federal tax rate for this payment and a 10% penalty for early withdrawal. This
penalty does not apply if you receive the lump sum after you reach age 59-1/2 or you have separated from service and
have taken payment in or after the year in which you turned age 55. A PLOP payment is also subject to Ohio state income
tax if you reside in Ohio. For further information, consult a tax advisor.
You may roll over your PLOP payment to a traditional individual retirement account (IRA), a Roth IRA, a SEP-IRA,
a SIMPLE IRA, a 403(b) plan, a 457(b) plan, a 401(a) qualied plan, including a 401(k) or Keogh plan to avoid the
immediate tax withholding and possible penalty. Retirement plans are not required to accept rollovers. Be sure to conrm
that your plan administrator will accept these funds.
A Special Tax Notice will be mailed about one month before your payment is issued. Please review the document closely
since it provides tax information that may be helpful to you and your tax preparer.
When is the PLOP payment paid?
A PLOP payment is paid no earlier than 91 days after your effective date of retirement or the date all necessary
information is received and your retirement benet is nalized, whichever is later.
SECTION 6 — SPOUSAL CONSENT AND NOTARY CERTIFICATION
Does my spouse have to sign this section and should it be notarized?
If you are married when you submit the Service Retirement Application, your spouse must consent to your selection if you
have selected:
• Plan I — Single Life Annuity
• Plan II — Joint and Survivor Annuity, Option 3(A) or 3(B), or Option 4 with less than one-half payable to your spouse
• Plan III — Annuity Certain
• A PLOP payment
• Any plan with a primary beneciary other than your spouse
If this applies to you, your spouse must consent to your selection by signing the Spousal Consent section on Page 11 of the
Service Retirement Application before a notary public.
The spousal consent is not required if:
• You are required to elect a plan of payment pursuant to a court order and your current spouse is also a beneciary
under that plan; or
• You are required to provide an amount to a former spouse or spouses pursuant to a court order or orders that is the
maximum amount payable in a Joint and Survivor Annuity plan of payment.
If spousal consent is required and your spouse does not sign, your retirement benet will be paid under Option 2(A), a
Joint and Survivor Annuity with one-half to your surviving spouse, and no PLOP payment will be made.
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State Teachers Retirement System of Ohio
SECTION 7 — DIRECT DEPOSIT TO BANK ACCOUNT
How will I receive my benet payments?
STRS Ohio will directly deposit all monthly benet payments into your checking, savings or investment account.
SECTION 8 — FEDERAL INCOME TAX WITHHOLDING
Is my retirement benet subject to federal tax?
Yes, and unless you direct otherwise, STRS Ohio must withhold federal income tax starting with your rst benet
payment. You must choose the appropriate box based on your ling status in Step 1 of the Federal Income Tax
Withholding section on Page 13 of the Service Retirement Application. If this section is left blank, STRS Ohio will
process your application using a ling status of single with no adjustments in Steps 2–4. For more information, see the
Taxes and Your STRS Ohio Benets leaet.
How do I change my tax withholding?
You can change your state or federal tax withholdings on your monthly benets anytime in your Online Personal Account
by clicking “Recipient Account” from the menu options that appear across the top of the screen and then clicking
“Change/View Tax Withholdings” under Useful Links. Your withholding will automatically adjust if the tax tables change
or if your benet changes. Visit www.irs.gov/pub/irs-pdf/fw4p.pdf for detailed instructions and worksheets for completing
tax withholding information.
SECTION 9 — STATE INCOME TAX WITHHOLDING
Is my retirement benet subject to state tax?
Your monthly retirement benet is subject to Ohio income tax if you are an Ohio resident. State income tax will be
withheld only for the state of Ohio and you must request this withholding in the State Income Tax Withholding section
on Page 14 of the Service Retirement Application. Only whole dollar amounts or a percentage can be withheld from your
monthly benet. If you do not request a whole dollar amount or percentage, the amount will be rounded to the nearest
dollar or whole percentage. The state of Ohio does not accept number of exemptions for retirement income withholding.
If you do not elect to withhold Ohio income tax, you will be responsible for paying Ohio income tax if you reside in Ohio
through estimated payments or at the end of the year. For more information or to estimate state of Ohio tax withholding,
see the Taxes and Your STRS Ohio Benets leaet.
SECTION 10 — DEATH BENEFIT LUMP-SUM PAYMENT
What is the death benet?
All STRS Ohio service retirees enrolled in the Dened Benet Plan are covered by an automatic death benet funded by
STRS Ohio. At your death, a $1,000 benet will be paid in a single payment to the beneciary you designate in the Death
Benet Lump-Sum Payment section on Page 14 of the Service Retirement Application.
You may increase the amount of the death benet by $1,000 or $2,000 by authorizing a deduction from your monthly
retirement benet to pay for this additional coverage. For more information, please see the Death Benets brochure.
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Can I name a dierent beneciary than the person(s) designated for my benet payments?
Yes, the death benet is separate from your benet payments. You can name the same beneciary for both, or you
may name different beneciaries. If you name more than one beneciary, connect each full name with the word “and.”
You may change your death benet beneciary anytime. If you do not name a beneciary, the statutory succession of
beneciaries will apply. The death benet proceeds would be payable in the following order:
• Surviving spouse, if any; or
• In equal shares to children of the deceased member; or
• In equal shares to the parents of the member; or
• To the estate of the member.
If you are under age 65 at retirement, you will have another opportunity to purchase additional death benet coverage at
age 65 at a higher rate.
SECTION 11 — ACKNOWLEDGMENT OF MEMBER
Please be sure to sign and date the application in ink.
ENROLLING IN THE STRS OHIO HEALTH CARE PROGRAM
Am I eligible for STRS Ohio health care?
Health care coverage is offered to members who retired on or after Aug. 1, 2023, with 20 or more years of total service
credit. Members who retired before Aug. 1, 2023, need at least 15 years of total service credit to access coverage. To be
eligible for coverage, the individual must reside physically in the United States with a permanent residence in one of the
U.S. 50 states or U.S. territories. Eligibility for health care coverage is determined by the State Teachers Retirement Board
and is subject to change.
STRS Ohio medical coverage for employed individuals not eligible for Medicare is limited to secondary coverage under
STRS Ohio’s Aetna Basic Plan when they: (1) are eligible for medical and prescription coverage through their employer,
or (2) hold a position for which other similarly situated employees are eligible for medical and prescription coverage. The
rule applies to all employed enrollees who are not eligible for Medicare, regardless of hire date or type of employment.
STRS Ohio requires all medical plan participants to be enrolled in Medicare Parts A & B at age 65 or when eligible.
Medicare Part B is required for all enrollees. Medicare Part A is also required if it is available to you at no cost (premium
free). If you decline Medicare Part B or premium-free Part A, you will no longer be eligible for STRS Ohio medical
coverage.
If I’m eligible for and elect health care coverage, when does my coverage begin?
Your effective date of health care coverage can be the effective date of retirement, the rst of the month following the date
we receive your application or the rst of the month following termination of employer coverage, whichever is latest.
Please contact your employer to determine when your employer coverage ends. You will not be able to change the
effective date of your STRS Ohio health care coverage after premium deductions and coverage begin.
If you return to work immediately and forfeit one or two months of your benet, you may continue to participate in the
STRS Ohio Health Care Program. Premiums will be billed to you directly for the months you are not receiving a benet.
Employed enrollees may be eligible only for secondary coverage.
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State Teachers Retirement System of Ohio
Is dental and vision coverage included as part of my health care coverage?
No, the STRS Ohio health care plans do not provide dental and vision coverage. Separate plans are available for dental
and vision coverage. You may choose to enroll in one or both of these plans. The same effective date must be selected for
health care, dental and vision plans. Two separate information packets are sent to members: one containing dental and
vision plan information and another that includes health care plan information.
How do I choose a plan and how much will it cost?
If you are eligible for the STRS Ohio Health Care Program and complete the Health Care Program section of the Service
Retirement Application, we will mail you information packets. These packets will include enrollment instructions, plan
coverage details and premium information. You can also view this information in your STRS Ohio Online Personal
Account. If you do not have an account, visit www.strsoh.org and click “Register” at the top of the home page.
GENERAL QUESTIONS AND NEXT STEPS
When do I need to submit my Service Retirement Application?
Your application should be submitted with STRS Ohio at least three months, but no more than 12 months, before your
effective date of retirement.
Will STRS Ohio contact my employer?
After you submit your retirement application, STRS Ohio will contact your employer two months before the effective date
of your retirement to obtain information to nalize your benet. If you submit your application less than two months before
your effective date of retirement, STRS Ohio will contact your employer upon receipt of your completed application.
When will I receive my rst benet payment?
If your Service Retirement Application is received by STRS Ohio at least 30 days before your effective date of retirement
and you have provided complete information (including bank information), we will pay you a benet on your effective date
of retirement. If the actual benet amount is not calculated by your effective date of retirement, a partial payment will be
issued. Most members receive at least three partial payments. Once all information needed to pay your benet is received,
the difference between the partial payments you received and your regular benet payment will be paid retroactive to your
effective date of retirement. Monthly benets are deposited to your bank account on the rst banking day of the month.
Can I make changes to my application after I send it to STRS Ohio?
Changes in your direct deposit or tax withholding may be made anytime. Changes to your effective date of retirement,
plan of payment, PLOP payment amount, the account to which the PLOP payment is to be deposited and the decision
to purchase service credit must be submitted in writing and received by STRS Ohio by the 15
th
of the month following
nalization of the retirement benet. You will be notied of the exact date these options are nal.
Will I receive a payment remittance statement every month?
No; however, you may review payment information monthly by accessing your Online Personal Account on the secure
STRS Ohio website.
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SERVICE RETIREMENT PROCESS
Service Retirement Application is received by STRS Ohio.
Information from Service Retirement Application is entered into system.
Sta requests missing information, if any, from the member.
STRS Ohio checks for service with OPERS and/or SERS and
requests nal information if applicable. If member is
currently in OPERS and/or SERS, the employer(s) contributing
to those systems must submit nal information.
STRS Ohio checks for current employer(s) and sends forms
requesting nal-year information. (Some employers wait
until the school year has ended or until the last payroll has
been made before supplying nal information.)
Member’s le is held pending receipt of nal information from employer(s),
OPERS and/or SERS, and the member if applicable.
Most deductions are calculated and partial payments are issued monthly until
member’s account can be nalized.
Final information from all sources is received by STRS Ohio. Information is
veried and nal average salary (FAS) is calculated.
Member’s FAS, total service credit, account balance and any other required
information is compiled for nal account audit.
Entire membership account and retirement calculation is audited for accuracy.
Final information is entered and veried on the system and a catch-up check is
calculated.
If member’s FAS is limited, a check remittance showing
gross amount and deductions is provided. The benet
payment is transmitted to the member’s bank. A letter
with a detailed explanation of the limitation is prepared
and provided within four weeks to the member with an
explanation of FAS and benet calculations.
If member’s FAS is not limited, a check remittance
showing gross amount and deductions is provided with
a benet calculation report. The benet payment is
transmitted to the member’s bank.
15-217, 1/24/750
State Teachers Retirement System of Ohio
275 East Broad Street
•
Columbus, OH 43215-3771
888-227-7877
•
www.strsoh.org
