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VOL. VIII, NO. 5 NOVEMBER, 1930 
Research Bulletin 
OF THE 


National Education Association 





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—_—_—_—— 





Current Issues in 


Teacher Retirement 











PUBLISHED BY THE RESEARCH DIVISION 
OF THE NATIONAL EDUCATION ASSOCIATION 


1201 SIXTEENTH STREET NORTHWEST, WASHINGTON, D. ¢ 


Entered as second-class matter February , 1923, a he Post Office at 
912. Acceptance for 
mailing at special rate of postage provided for in Section 1103, 
Act of October 3, 1917. authorize ‘ebruary 10, 1923. 











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Research Bulletin of the National Education 
Association 








Published five times each year in January, March, May, September, and Noven 
by the Research Division of the National Education Association of the United Sta: 


President, Wi.tis A. SUTTON Secretary, J. W. Crai 








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Entered as second-class matter February 10, 1923, at the Post Office at Washington, D. C., 


Act of August 24, 1912. Acceptance for mailing at special rate of postage provided for in 
1103, Act of October 3, 1917, authorized February 10, 1923 





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CONTENTS 


loreword. 

(he General Nature of a » Diatinatnans System and How It Works 
Fundamental Principles of a Teacher Retirement System 

State and Local Retirement Systems Now In Effect 

Present Status of Teacher Retirement Legislation 

Studies In Progress on Teacher Retirement Systems 

\ Retirement Plan for Staffs of State Education Associations 

leacher Retirement Issues in Theory and Practice 

Selected Special Bibliography . 

Where to Write Concerning Details of State and Local Retirement Systems 
Recent Selected References on Teacher Retirement and Related Topics 


TABLES 


Principal Source of Teacher Retirement Funds (Table 1) 
Provision Regarding Teacher’s Deposit in Retirement Fund (Table 2) 
Provision Regarding State’s Payments to Retirement Fund (Table 3) 
Form of Teacher’s Deposit in Retirement Fund (Table 4) 


Form of State’s Payment to Retirement Fund (Table 5) 
Membership in Teacher Retirement Systems (Table 6) 
Amount of Deposit Withdrawable by Teacher Who Leaves System Prior to 
Regular Retirement (Table 7). : rr 
Amount of Deposit Returnable Upon Teacher’ s De ath Prior to Regular 
Retirement (Table 8). 

Conditions for Optional Sepera annuation ‘Retirement (Table 9) 

Compulsory Retirement Age (Table 10). 

Retirement Allowances Provided by State-wide Teacher Retirement Systems 
(Table 11) 

Disability Allowances (Table 12). 

Conditions for Disability Retirement (Tab le L 3) 

Medical Examinations Required for Award or Castiousd Receipt a Disa 
bility Allowance (Table 14).. as a 

Extent of Disability (Table 15) 

Circumstances Under Which asa Allowance May be Discoatinaed or 
Reduced (Table 16).. ” 

Options Offered Teachers at Rotine ment ( (Table 17 

Agency In Charge of Administration (Table 18).... 

Periodic Actuarial Investigations (Table 19) 











FOREWORD 


@W ELEMENTS in the program of the National Education Association have 
tributed more to “elevate the character and advance the interest of the profe 


of teaching and to promote the cause of popular education in the United St 


than its continuous study and campaign for sound teacher retirement systems. 

pointing out that the dignified retirement of aged or disabled workers is an essen: 
factor in an effective school system, the Association has taken a position which is 
ing to be increasingly recognized both by industry and by the various branche 


public service. 


How to secure and maintain an effective retirement system raises problems of 
first order of difficulty. In the solution of these problems many professions must 
operate. The actuary who establishes the retirement system on a sure financial ba 
the lawyer who prepares the statutes creating the system, and the administrator w! 
guides its operation from day to day and from year to year are each important. But 
more important than any of these are the teachers themselves. If the teachers in a stat: 
understand the real nature of a retirement system and fully recognize its great in 
portance in the total educational program, it is ultimately certain to succeed. 


For years the Committee on Retirement Allowances of the National Educati 
Association has kept in intimate touch with the problems of teacher retirement throug 
out the Nation. It has issued, in cooperation with the Research Division, a series of 
ports cente1:ng around this problem. The 1930 report, here reprinted as an issue of | 


lowan 
) : ay teache 
Research Bulletin, contains an analysis of sixteen crucial issues in teacher retirement 


The teaching profession in the states which already have teacher retirement system teache 
as well as in those states which are working toward the establishment of such systen | annuit 
will find the material presented in this bulletin of fundamental importance. The fact | ontri 
that teacher retirement legislation will be considered by more than thirty states | 
; ip ys, ; Th 
1930-31 makes its publication at this time particularly useful. 
J. W. Craptrez, Secretary, 
National Education Association. 

















The General Nature of a Retirement System and How It Works ' 


A teachers’ retirement system may be de 
scribed as a business-like plan whereby the 
schools are enabled to retire teachers who can 
no longer render their best service because of 

ed age or physical disability, and to 
provide them with an income for life. For bet- 
ter understanding of the practical workings of 
such a plan, the following description is given 
of a teacher retirement system established on 
a scientific basis. 

In such a teacher retirement system the state 
and the teacher are contracting parties. Ac- 
cording to rates agreed upon, after scientific 
investigation of the composition of the teach- 
ing staff, and after decision on the kind and 
value of the benefits to be received, the teacher 
makes a regular contribution to a fund some- 
times known as the annuity savings fund. 
These contributions, made during the period 
of the teacher’s service, are credited to the in- 
dividual teacher with interest. At the time of 
retirement the sum of these contributions, plus 
the interest accumulated thereon, is used to 
purchase an annuity based on standard mor- 
tality tables. This annuity makes up approxi- 
mately one-half the total retirement allowance 
received. Furthermore, the teacher’s contribu- 
tions, with the interest thereon, are subject to 
refund in case of the teacher’s death, resigna- 
tion, or withdrawal from the teaching profes 
sion prior to the time of retirement. 

To make up its share of the retirement al- 
lowance, the state concurrently during the 
teacher’s period of service makes appropriations 
to a reserve fund sufficient to finance at the 
teacher’s retirement a pension equal to the 
annuity purchased by the teacher’s accumulated 
contributions. 


_ ‘This brief statement of the general nature and method of operation 
Committee on Retirement Allowances of the National Education Association, in c 
Retirement Systems. 


The total retirement allowance, composed 
of the annuity and pension described above, is 
available in the form in which the teacher de 
sires to receive it, upon the fulfillment of cer 
tain minimum age or service conditions, or 
both, at which time retirement is optional. A 
compulsory age of retirement may be set up 
Provision is also made for the retirement of 
teachers who become disabled prior to the age 
for regular retirement and who have been in 
service for a reasonable period. 

To render a system of retiring allowances 
effective, membership is required of all teach 
ers newly employed. Upon the establishment 
of a system of retirement allowances, teachers 
already in service are given the choice of join 
ing the retirement system, this choice to be 
exercised within a reasonably short 
The the 
amounts due such teachers for service prior to 
of the 


[f the retirement system inaugurated replaces 


period. 


state assumes cost of making up 


the establishment retirement system. 
an older plan, financial provision is also made 
to guarantee the full amount of allowances 
promised under that plan. 

The administration of a teacher retirement 
system is controlled by a board representing 
the interests of the public and the teacher, and 
whose personnel is carefully prescribed by the 
retirement act. This board oversees the finan 
ing and granting of retirement allowances, 
looks after the reserves accumulated, and takes 
the steps required to maintain the system on a 
sound actuarial basis; for instance, the making 
of changes in amounts or rates shown to be 
necessary by the periodic actuarial investiga 


tions of the fund. 


of teacher retirement systems was prepared by the 
operation with the National Council of Teachers 








ETIREMENT funds have done more to improve the quality of teaching and to 

make it a profession than any other one thing. Retirement funds make it possi- 
ble for teachers whose efficiency has been lowered by the ills of age and by a lack of 
touch with modern methods to step aside for those with more vigor and better 
acquaintance with the best of modern educational thought. Greist, O. H. National 
Council of Teachers’ Retirement Systems. Proceedings of the Seventh Annual Meet- 
ing. Atlantic City, N. J., February 24, 1930. p. 6. 








[225] 





Fundamental Principles of a Teacher Retirement System 


I. Membership Required of New Teach- 
ers; Optional for Those in Service 
Membership should be compulsory for 

teachers entering the service after the enact- 

ment of the retirement law; optional for 
teachers already in service. 

A retirement system is primarily an efh- 
ciency measure. It reduces to a minimum the 
probability that teachers rendered inefficient 
by old age will continue in service. The bene- 
fit thus accruing to the children is likely to be 
partly lost if membership is optional. 

Early entrance into the retirement system 
is desirable for a number of reasons: (1) It 
tends to stabilize the profession and to give 
the teacher a professional attitude. The en- 
actment of a retirement system, in itself rec- 
ognizes that teaching offers a permanent career 
rather than a transient occupation; (2) If the 
teacher begins his deposits at an early age, a 
lower rate of deduction from salary will pro- 
vide as large or a larger retirement allowance. 
The funds have a longer period over which to 
accumulate, and the effect of compound in- 
terest is increased. The fact that the percent 
of salary deducted is increased if entrance is 
delayed, acts as a greater deterrent to entrance 
each year joining is postponed; (3) Young 
people are likely to look upon old age as too 
remote to require early provision, and con- 
sequently unduly delay becoming members ; 
(4) Membership under a retirement system 
early establishes a habit of thrift ; (5) Teachers 
already in service, by becoming members, 
guarantee that all teachers can be retired upon 
reaching old age; (6) If the teacher leaves 
service before age of retirement, the deposits 
made by him are returned in the form of cash, 
and he has had a lesson in wise thrift; (7) 
Even if the turnover of membership in the 
retirement system is high, the effect is to in- 
crease the ease with which an adequate re- 
serve is built up. 


Some objections have been offere. 
requiring immediate entrance of new 
Although there are arguments to su; 
attitude, the weight of the evidence is a; 

Teachers already in service shou 
option as to whether they will becon 
bers of a new retirement system, th 
to be exercised within a reasonably 
riod.* It would probably be desirable + 
all teachers to become members, includ 
already in service if it were not fo: 
that those in service, not understan 
purposes and advantages of a retireny 
tem, are likely to oppose the enactment 
bership is made compulsory for them. 
been the experience that when proper in! 
tion is issued practically all the teac! 
ready in service enter the retirement 


II. Guaranties to Both Teacher an: 
Public 


Retirement ages and rules should be 
and administered so as to retain teache) 
ing efficient service and provide for th 
tirement when old age or disability makes 
factory service no longer possible. The : 
ment allowance should be sufficient to . 
the retiring teacher to live in reasonabl: 
fort, thereby removing the temptation 
main in the classroom beyond the peri 
efficient service. 

Both the teacher and the public should 
assured certain definite results. Every tea 


should be assured the certainty of a retirem: 


allowance. Furthermore, the amount of 
allowance must be adequate, so that the 


tired teacher can maintain a respectable stand 


ard of living. 


The public should have the guarantee that 
its Board of Education may retire teachers in 
capable of effective service due to advanced 
age or disability. When an adequate retire 


1 This statement of principles is the result of revisions and extensions of those originally published in the May, 1924, K« 


Bulletin of the National 


Education Association, pages 69 to 73. Revisions have appear 


ed inthe Research Bulletins for May 


and May, 1928. Principle XV in this issue of the Bulletin is a combination of principles XV and XVI of the 1928 report 
statements of principles for teacher retirement systems may be found in the following references: 


Almack, John C., and Lang, Albert R. 
Mass. 1925. Chap. XIV, p. 269. 

Cubberley, Ellwood P. State Sc 

Housman, Ida E. 
May, 1927. 


Palmer, Nida P. Pension Systems for Public School Teachers. 
Education, Bulletin, 1927, No. 23. Government Printing 


Problems of the Teaching Profession. 


Administration. Houghton Mifflin Co., Boston, Mass. 1927. 
“A Preparatory Program for Retirement Legislation.” 


Houghton Mifflin Co., Boston, 


Chap. XXIV, p 
Educational Review 73: 284-6; 


U. S. Department of the Interior, Bureau of 
Office, Washington. D. C. p. 48-9. 


* It has been suggested that the retirement act should make teachers already in service members of the retirement s 


[ 226] 


unless they file a specific request for exemption. 


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ment allowance is provided for, the Board is 
in a position to maintain the efficiency of its 
school system. 

Some advocate the stating of an age at 
which retirement is automatic and beyond 
which no teacher can remain in service. The 
general effect of such a provision is probably 
to increase the efficiency of the schools. 

In the last analysis, the benefits of a teachers’ 
retirement system should accrue primarily to 
the boys and girls attending our public schools. 
They are the ones who suffer most when 
teachers are retained in service after old age 
has impaired their effectiveness. 


III. Costs Shared by Teachers and 
Public 


The sums deposited by the teachers and by 
the public during the period of service should 
be approximately equal. 

The cost of a retirement system should be 
met jointly by the teachers and by the public. 
The majority of recently enacted scientific 
laws embody this principle. The cost of bene- 
fits received should be distributed approxi- 
mately equally between the public and the 
teachers. 


IV. Amount of Deposits and Payments 
Stated 


The deposit by the teacher and the pay- 
ment by the public should be stated by the 
organic act creating a retirement system, sub- 
ject to adjustment in accordance with future 
actuarial investiration. 

The deposits to be made by the teacher and 
by the public should be definitely stated in 
the organic act and should continue as stated 
until changed by the retirement board on the 
basis of actuarial investigation. Too often in 
the past definite contributions to be paid by 
the teacher have been provided for, but the 
amount of the public’s payment has been un- 
certain and indefinite. All future retirement 
laws should state definitely the method whereby 
the amounts to be deposited by the teachers 
and the payments by the public are to be de- 
termined. If this is done the exact amount of 
the fund which is being built up is known, it 
can be depended upon, and expenditures can 
be planned accordingly. 


‘The interest earnings of the state's payments are considerably larger than the actual state appropriations ir 


most sound retirement systems. 


V. Deposits of Teacher and Payments by 
State Concurrent with Service 

The teacher's contributions and the state's 
payments to the retirement fund should be 
made regularly and concurrently during the 
teacher's period of service. 

It is important that provision be made fo1 
regular deposits on the part of the teacher 
and for regular payments by the public con 
currently with the time the teacher is in serv- 
ice. The reason difficulty is being met today in 
adopting sound retirement legislation in some 
states is that the old, unsound retirement sys 
tems have not adequately provided for this in 
the past. As a result, many of these systems 
are so far behind, that is, have such large ac- 
crued liabilities, that a legislature hesitates to 
vote the sums necessary to bring payments up 
to date. If the payments to the reserve fund 
by the state are not made concurrently with 
the teacher’s service, the amount later to be 
paid will be greatly increased due to loss of 
the interest which the payments would have 


earned if made concurrently with service.’ 

It should always be insisted when a new 
plan is adopted that it contain a provision re- 
quiring regular payments by the state into the 


reserve fund which is the basis of the part of 
the teacher’s retirement allowance provided by 
the state. 

The state should live up to the requirements 
of the law that it makes for the retirement of 
its teachers, just as it requires the teachers to 
live up to this law, and just as it requires 
banks, insurance companies, and similar in 
stitutions to live up to the law concerning the 


reserves they must carry. 


VI. Individual Accounts Kept 


The retirement board should open an ac- 
count with each individual teacher. Sums de- 
posited in that account by the teacher should 
be held in trust for that teacher. 

Under no circumstances should the funds 
deposited by one teacher be used to pay the 
annuities of another teacher. Each individual 
must be assured that his annuity contract is 
an inviolable contract between solvent parties. 
He can be given absolute assurance of this only 
when he knows his deposits are set aside in a 
trust fund for him. 


the case of 


[ 227] 





VII Retirement System on a Reserve 
Basis 


An adequate and actuarially sound reserve 
fund should be created to guarantee that the 
necessary money to pay the benefits promised 
will be on hand at the time of retirement. 

A retirement system on the reserve basis is 
insolvent and unsound which does not carry in 
its reserve funds the amounts which careful 
actuarial calculation has determined are neces- 
sary to guarantee all the benefits promised by 
the plan. 


VIII. Periodic Actuarial Investigations 


Periodic actuarial investigations should be 
made of every retirement system to insure its 
financial soundness. 

The amounts to be paid into the reserve 
funds in order to guarantee the benefits prom- 
ised and other features of a sound retirement 
system are based upon careful actuarial cal- 
culations. These calculations, based upon past 
experience and detailed facts concerning the 
retirement system, constitute the best esti- 
mate as to what amounts and rates should be 
fixed. From time to time it may be necessary 
to revise these estimates if the financial sound- 
ness of the retirement system is to be preserved. 
These revisions involve what are usually com- 
paratively small changes in the amounts and 
rates paid in connection with the retirement 
system. No changes in rates should be per- 
mitted unless based upon an actuarial evalua- 
tion. When this evaluation has been made, 
however, such changes as the findings recom- 
mend should be put into effect at once. 


IX. Disability Provided For 


A retirement allowance should be provided 
for disabled teachers after a reasonable period 
of service. 

The retirement system should protect against 
disability by providing for the immediate re- 
tirement of disabled teachers. This feature of 
the retirement plan should go into effect for 
all teachers after they have been members for 
a reasonable period of years. When proper 
physical standards are enforced at time of 
entrance to the profession, the cost of provid- 
ing protection against disability is a compara- 
tively small percent of the total cost of a re- 
tirement system. 


X. Teachers’ Accumulated Deposi 
turnable in Case of Withdray 
From Service or Death Pri: 

to Retirement 


Teachers leaving the service before 1 
lar retirement age should retain right 
moneys accumulated in their accounts 
ers’ accumulated deposits should be ret 
upon withdrawal from teaching ser 
death prior to retirement. 

Each teacher’s deposit should be cor 
his personal property the moment it | 
deposited and should be at his dispo 
gether with interest accumulations, at a: 
he withdraws from teaching service. In 
words, his deposit should be considered 
ings account until the amount is trans! 
into the retirement fund at the time of 
ment upon an annuity. 

In case of death, the teacher’s deposit 
gether with interest accumulated, shou 
payable either to designated beneficiary, 
his estate. The teacher’s deposits shou! 
looked upon as a trust fund which belo: 
to the teacher, and as a means whereby « 
teacher is able to build up an estate. | 
no circumstances should a teacher forfeit 
rights in this trust fund. 


XI. Choice of Options Offered upon 
Retirement 


The teacher should have the opportu 
to elect the manner in which he will re 
the benefits represented by the accumu 
value of his deposits and the state's paym: 
At the time of retirement, the teacher sh 
be given choices as to the type of retiren 
allowance which he is to receive as a rr 
of his deposits and the payments of the state 
to his credit. The teacher should be able ' 
choose a straight life annuity or an assured 
annuity of a certain number of equal payments 
If he chooses the former, he automatically give 
up all claim to any unused portion of his tr t 
fund at time of death. If he chooses an assured 
annuity of a certain number of payments, | 
automatically directs that the residue of /iis 
trust fund be paid to his estate upon deat). 
Other options of equivalent value may pro; 
erly be provided. 


[228] 





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Credit Should be Allowed for Past 
Service 
n the adoption of a retirement plan, 
rs should be given credit for their serv- 
rior to the establishment of the system. 
Funds for this purpose should be provided 
by the public. 

When a retirement system is adopted, teach- 
ers should be given credit for past service. It 
is as important to the state that these teachers 
be retired upon superannuation as that teachers 
entering the profession under the new system 
‘e retired when old age has lowered their 
eficiency. Therefore, at the time the retire- 
ment system is adopted provision should be 
made from public funds for a credit to each 
teacher similar to that which would have ex- 
sted had the new system been in operation 
juring the entire period of the teacher’s service. 

The act creating the new system should 
provide a definite income or other assets for 
this purpose. The provision of such assets is 
extremely important, whether for the purpose 
§ meeting obligations created under an old 
system as described in Section XIII, or for the 
purpose of providing for the retirement of 
superannuated teachers in a community which 
previously has not had a retirement plan in 
effect. If such a separate fund is not provided 
for as an integral part of the new system, it 
will be unsound at the outset. 


XIII. Rights Under Previous Retirement 
Systems Safeguarded 

The public should guarantee active teach- 
ers all the benefits which they had a reasonable 
right to expect under the old system. It should 
guarantee teachers retired under a previous 
system the allowance promised at the time of 
their retirement. 

Teacher retirement systems are already in 
effect in many places. Many of these systems are 
unsound. They should be replaced by new sys- 
tems that are in accord with sound principles. 
When such replacements are proposed, the 
promises made the active teachers under the old 
system should be given careful consideration. 
Teachers already retired under the old system 
should be guaranteed at least the full annuity 
promised them at the time of retirement. 

Money for these purposes should be pro 
vided from the funds of the old system, and 
if these are inadequate, from public funds 
by the creation of a sinking fund. In no case 


should the teachers enroling in the new re- 
tirement system be called upon to finance the 
obligations created by the old. The promise 
made by the public under the old system should 
be paid for by the public. It would be unfair to 
set up a plan whereby a teacher cooperating 
with the state in building a retirement fund to 
guarantee his retirement at superannuation 
should in addition be required to pay for the 
promises made by the state to a former genera 
tion of teachers. 

Whereas, the total cost of paying the retire 
ment allowances promised under a former sys- 


tem may be considerable, the appropriation re 
quired in any one year will probably be com- 
paratively small when met through a sinking 


fund or reserve arrangement. 


XIV. Reciprocal Relations Between 
States 

Provision should be made for cooperative 
or reciprocal relations between the retirement 
systems of the different states. 

It should be possible for a teacher to render 
service in any state of the United States or 
its territories without being penalized by a re 
duced retirement allowance due to change of 
service from one jurisdiction to another. Com 
plete application of this principle must await 
the enactment of sound retirement systems in 
all states. “Those states with unsound systems 
or which have no retirement systems at all can 
not be included in any reciprocal arrangements 
worked out between the states. Every sound 
retirement system, however, should provide 
for cooperation with other sound systems in 
effect, and should look forward to the time 
when all states will have such systems. 

XV. Retirement Board in Control 

The administration of the retirement system 
should be in the hands of a retirement board 
whose make-up is carefully prescribed in the 
retirement law, and which represents both the 
public and the teachers. 

The control of a retirement system should 
be vested in a retirement board, whose make-up 
is carefully prescribed by the retirement law. 
As both the public and the teachers are in- 
terested in seeing that the affairs of the retire- 
ment system are conducted with the greatest 
possible efficiency, both parties should be ade- 
quately represented on the retirement board. 
The method of appointment or selection should 
be such as to secure a high type of personnel. 


[229] 





State and Local Retirement Systems Now in Effect 


The following is a list of state and local 
teacher retirement systems now in effect. In- 
formation concerning the plans listed, or 
names and addresses of persons connected with 
their administration, may be secured from the 
Research Division of the National Education 
Association. 

State teacher retirement laws are in effect 
in the following states: 


Montana 
Nevada 

New Jersey 
District of Columbia New York? 
Illinois North Dakota 
Indiana Ohio 

Maine Pennsylvania 
Maryland * Rhode Island 
Massachusetts Vermont 
Michigan Virginia 
Minnesota Washington 
Wisconsin 


Arizona 
California 
Connecticut 


An act to create a teachers’ retirement sys- 
tem for Kentucky, passed by the 1928 legisla- 
ture in that state, has not yet been put into 
operation. In connection with the above list, 
it should be added that retirement systems 
affecting teachers are also in effect in Alaska, 
Hawaii, the Panama Canal Zone, the Philip- 
pine Islands, and Porto Rico. 

Where state teacher retirement laws are in 
effect, the following cities have local teacher 
retirement systems independent of state sys- 
tems: 


San Francisco, Calif.* St. Paul, Minn. 
New Haven, Conn. New York, N. Y. 
Chicago, IIl. Bristol, R. I.° 
Peoria, IIl. Newport, R. I* 


Terre Haute, Ind. 
Baltimore, Md. 
Boston, Mass. 
Detroit, Mich. 
Duluth, Minn. 
Minneapolis, Minn. 


Providence, R. I.* 
Everett, Wash. 
Seattle, Wash. 
Spokane, Wash. 
Tacoma, Wash. 
Milwaukee, Wis. 


State teacher retirement laws of limited 
application are in effect in the following com- 


munities: 


Delaware 
Georgia 


Kentucky 


Louisiana 
Nebraska 


... Wilmington 


.. Atlanta 
{ Lexington 


. { Louisville 


| Newport 
..New Orleans 
..Omaha 


No state law establishing teacher reti 
system is in effect in the following stat 


Alabama 
Arkansas 
Colorado 

Florida 

Idaho 

Iowa 

Kansas 
Mississippi 
Missouri 

New Hampshire 


New Mexico 
North Carolina 
Oklahoma 
Oregon 

South Carolina 
South Dakota 
Tennessee 
Texas 

Utah 

West Virginia 


Wyoming 


Local teacher retirement systems have 
set up by the following local communities 


the states listed: 


Alabama 
Colorado 


New Hampshire 


Tennessee 


Montgomery ( 

-Colorado Springs 

Denver 

Greeley 

Pueblo (Dist. N 

Augusta 

Macon 

Cedar Rapids 

Davenport 

Des Moines 

Sioux City 

Atchison 

Leavenworth 

Parsons 

Topeka 

Concord 

Nashua 

Portland 

. Chattanooga 

Knox County 

Memphis retit 
Nashville befa 
San Antonio not 
.Sait Lake City 
. Parkersburg 
Wheeling 


inte 


how 


1 The retirement law of this state does not include teachers in the city of Baltimore, which city maintains an indepet 
meee retirement system of which teachers are members. 


2 
retirement system. 


* Teachers also enrolled in state system. i We . : 
«A number of these states have permissive state laws authorizing local communities to establish teacher retirement syst: 





he retirement law of this state does not include teachers in New York City, which city maintains an independent tea 









Since July 1, 1929, the time of the last re- 
rt, there has been very little teacher retire- 
legislation. The absence of legislation is 
due to the fact that few state legislatures have 
net. It does not mean a corresponding lack of 








ity. Efforts are being made to establish 


activ! 


new systems, as well as to modify and reorgan- 






ize certain existing systems so that they will be 





in accord with accepted fundamental prin- 





ciples. “Teacher retirement measures were in- 
troduced in at least five state legislatures in 
1930. According to present reports, bills are 
to be under consideration in a large number 
legislatures during 1931. The following 
summary of proposed or recently enacted legis- 
lation gives data secured principally through 
superintendents, 











with | state 





correspondence 
secretaries of state education associations, and 
chairmen of retirement committees. For con- 
venience all the material is presented under 
state headings. 






re been 
ities jn 


I 







City 


rings 





Alabama. A committee of the State Edu- 
cation Association has been working on a re- 
tirement plan for Alabama. The city of Bir- 
mingham also has a retirement plan under 








consideration. 






California. The governor has appointed a 
commission of nine to make a general survey 
of California schools to determine needed legis- 
lation. Among the projects listed for study is 
retirement. The California Education Associa- 
tion has had a committee on retirement which 
has just made its report, presenting a set of 
principles, conclusions, and recommendations 
for a retirement and annuity system for teach- 











ers. 


Colorado. A bill to establish a state-wide 
retirement system for Colorado teachers was 
before the 1929 state legislature. Although 
not enacted, the measure aroused considerable 
interest. Further developments in this field, 
however, await outcome of investigation on 
more adequate sources of revenue for teacher 
retirement and other school purposes. 















District of Columbia. Legislation has 
been pending in Congress to grant benefits to 
teachers whose service years were completed 
before 1920, the date when the retirement 
law became effective. 








Present Status of Teacher Retirement Legislation 





[231] 


Florida. Teachers of this state have a re 
tirement plan under discussion. 


Iowa. The School Board of Davenport was 
empowered to operate a pension system under 
the state law as amended in 1929 to permit 
cities of 25,100 or more population to establish 
retirement systems. Details of a plan are now 
being worked out, so that the system will be 
ready for operation by September, 1930. 


Kansas. A retirement committee has been 
studying the problem in Kansas. In /Vichita 
the local board of education and teachers’ 
association are considering a tentative plan 
of retiring allowances for teachers in that 
city. 

Massachusetts. Senate Bill 307 was 
passed by the 1930 legislature. This act pro 
vides that any deficiency in the annunity fund 
shall be made good by the Commonwealth, 
and places said fund under supervision of the 
Commissioner of bills, af 
fecting the City of Boston retirement system, 
which applied to the Boston teachers, were pre- 
sented: House No. 445, providing for retire- 
ment immediately upon receipt of application; 
House No. 560, relative to minimum superan- 


nuation allowances; House No. 680, relative to 


Insurance. Four 


pensions for persons who have been employees 
less than fifteen years; and House No. 681, 
relative to accelerating the payment of pensions 
and annuities. All of these were defeated. 


Michigan. Persons interested in retire 
ment allowances for Michigan teachers hope 
a proposed measure to the 1931 
At that session, a Committee ap 


1929 is to make recommendations 


to present 
legislature. 
pointed in 
actuarially 


concerning the advisability of an 


sound retirement system for Michigan. 
Minnesota. Efforts are being made to in 
troduce a bill during the 1931 legislative ses 
for a complete revision of the present 
‘teachers’ insurance fund.” 
This bill will be practically the same as 
the one introduced in the 1929 session, with 


sion 


and_ retirement 


the possible exceptions that contributions by 
the teachers may be based on the percent-of- 
salary plan rather than a flat-rate plan, and 
that a clause to cover county superintendents 
and assistants as members of the system may 
be added. 






Montana. A committee of the Montana 
Education Association is trying to arouse 
teachers and public to the need for adequate 
retirement legislation. 


Nevada. A bill to revise the existing state 
teacher retirement law is in preparation for 
presentation at the 1931 legislature. 


New Hampshire. At the October meeting 
of the State Teachers Association a committee 
was appointed to have charge of the retirement 
movement in New Hampshire, and to prepare 
a new bill for presentation at the 1931 legis- 
lature. 


New Jersey. A resolution was adopted 
by the 1930 legislature providing for the 
creation of a commission to study the prob- 
lems of municipal, county, and state pen- 
sions and public agencies for the relief of 
dependency, and making an appropriation 
therefor. The commission, which has been ap- 
pointed, is to report its findings to the legis- 
lature in 1931. 


New York. Five of the educational bills 
introduced relate to teacher retirement in 
New York City. The bills provide as fol- 
lows: Senate Bill No. 82, “allowance of 
non-teaching experience as service in related 
subjects for salary and retirement purposes 
of teaching staff of education board;” Sen- 
ate Bill No. 83, “retirement of certain 
teachers after 30 years of service; Senate 
Bill No. 84, “validating certificates heretofore 
issued by board of examiners of education 
board and teachers’ retirement board, allowing 
non-teaching experience ‘as service or prior 
service for salary and retirement purposes ;” 
Senate Bill No. 85, “extending definition of 
‘present teacher’ for retirement purposes ;” and 
Senate Bill No. 225, “defining average salary 


under certain conditions in teachers’ 
ment fund.” All these bills have been r: 
to the pension committee. 


Utah. A bill providing for a state-wiq 
teacher retirement system has been before the 
last two legislative sessions and will be pre 
sented again at the next meeting of the 
lature. 


Virginia. A bill to establish an ade 
teachers’ retirement system was introduc: 
the recent Virginia legislative session. The }i|| 
passed the House of Delegates, but was not 
reported out of the Senate Finance Committee 
A bill, “providing for a commission of five t 
be appointed, two from the Senate and thiree 
from the House, to make a study of the ques 
tion of providing a teachers’ retirement system 
and report to the next General Assembly’ 
(1932), passed both houses of the legislature 


Washington. Following the actuarial in 
vestigation which has just been completed, the 
Washington Education Association plans ¢ 
present a bill to the next legislature (193! 
improve the existing law. 


Wisconsin. On September 12, 1929, a bil! 
creating a state annuity and investment board 
and the office of director of investigations, and 
making an appropriation therefor was 
proved. Changes, proposed for the teacher re 
tirement system, are not of a fundamental 
nature, but are of the administrative type. ‘The 
state law affecting the teachers’ annuity and 
retirement fund in Milwaukee was also altered 


in 1929. 


Wyoming. A committee of the State 
Teachers Association has been working on a 
teacher retirement bill for presentation at the 
1931 legislature. 





tne 
lhe 


ment 


Sec 
tems | 
juest, 
tional 
tems. 
incom 
ritoriz 
shoulk 
tual ¢ 
hither 
preset 
iTy O! 
their 
wide 
vious, 


tional 


Studies in Progress on Teacher Retirement Systems 


Among the agencies interested in the prob- 
lems involved in the retirement of public school 
teachers are the various state and local educa- 
tion associations, the Retirement Committee of 
the National Education Association, the Na- 
tional Council of Teachers’ Retirement Sys- 
tems, and the Research Division of the National 
Education Association. The Research Division 
has worked in cooperation with these groups in 
its studies on retirement. The work of the state 
education associations in this field has been 
mentioned elsewhere in this report.’ A compi- 
lation of research in this and other fields com- 
pleted and under way by these associations has 
been published recently by the Research Di- 
vision.” 

The Research Division itself during the past 
year has had in progress four major studies on 
the operation of teacher retirement systems. 
The first of these, entitled “Teacher Retire- 
ment Issues in Theory and Practice,”’ discusses 
sixteen issues in teacher retirement, presenting 
statements pro and con, and a summary of 
present practice with respect to each issue. The 
results of this study have been completed and 
are presented in summary form elsewhere in 
this report. 

Second, a study of teacher retirement sys- 
tems in operation is being conducted at the re- 
quest, and with the cooperation, of the Na- 
tional Council of Teachers’ Retirement Sys- 
tems. This study will show the membership, 
income, and expenditures of certain state, ter- 
ritorial, and city teacher retirement systems. It 
should reveal important data bearing on the ac- 
tual operation of these systems which have not 
hitherto been generally available. It will also 
present data to compare the average active sal- 
ary of teachers in certain states and cities with 
their average retirement salary. The nation- 
wide need for such a study has long been ob- 
vious. The Retirement Committee of the Na- 
tional Education Association and similar groups 


1 See pages 231-232. 


2“Research Completed and Under Way by Certain State Agencies.” 


have repeatedly urged its necessity. The find- 
ings, when they become available, shouid be 
valuable not only to the retirement systems at 
present in operation but also to states con- 
templating the inauguration of a retirement 
system. 

A third investigation in the field of teacher 
retirement is a study of the status of the retired 
teacher. This study seeks to reveal on a nation 
wide basis the general financial status of teach- 
ers who have been retired from active service 
by state and city teacher retirement systems. In 
this study, also, the Research Division is work 
ing in cooperation with the National Council 
of Teachers’ Retirement Systems. 

A fourth special study of the Research Di- 
vision has to do with the contrasting values of 
flat-rate and percent-of-salary retirement sys- 
tems. There are few other issues of greater im 
portance and complexity in teacher retirement 
legislation. The study now under way will 
compare some of the effects of the two types of 
systems and will summarize present practice 
and the arguments advanced for and against 
each of the two types. This study will be pub- 
lished as one of the Studies in State Educational 
Administration. 

The fact that nearly all state legislatures 
will meet in 1931 and that retirement will be 
one of the outstanding school issues in a con- 
siderable proportion of these legislatures in 
dicates the particularly urgent need of research 
in this field at the present time. State and 
associations should continue 


local education 


their active interest in investigations in this 
field. The attitude of helpful cooperation dis 
played by existing retirement systems both in 
formally and through the participation of 
officials in the National Council of 


Retirement Systems should con 


their 
Teachers’ 
tinue in order that the best experience of each 
state may become available to all. 


Studies in State Educational Administration, No. 4; March, 


1930. Research Division, National Education Association, Washington, D. C., p. 7-8 





A Retirement Plan for Staffs of State Education Association 


In December, 1927, the National Educa- 
tion Association put into effect a retirement 
plan for the headquarters staff of the Associa- 
tion. This plan has clearly demonstrated its 
value, both as an efficiency and a welfare meas- 
ure. The fact that this plan was devised and 
put into effect at least partly grew out of a 
suggestion made by the Association’s Retire- 
ment Committee at the 1926 meeting of the 
Association held in Philadelphia. 

The success of the retirement system of the 
National Education Association led to the sug- 
gestion that this plan should be extended to 
cover the staffs of state education associations. 
A method was worked out about a year ago 
whereby this could be done. Several of the state 
associations are, at the present time, engaged 
in enroling their employees in the plan. Among 
these are Pennsylvania, Michigan, Massa- 
chusetts, and others. 

Progress in the direction of extending the 
retirement system to cover the employees of a 
majority of the state associations has necessarily 
been slow. The difficulties of explaining a re- 
tirement system to forty-eight different govern- 
ing bodies is obvious. The matter of expense is 


also involved in each state. One of the 
which has delayed progress was the f: 
although some state associations are he 
favor of the plan in principle, still t! 
hesitated to put into effect a retirem¢ 
for the association staff previous to th 
lishment of such a system for the tea 
the state. This should not be a reason fo: 
A state association could not discover 
means of convincing both teachers and ¢t! 
lic of the desirability of a sound reti 
system than by putting such a system int 
to cover its staff. A state association could 
to such a plan as clear evidence of the sin 
of its belief in the soundness of retir: 
principles. 

Before the completion of the present 
dar year, it is anticipated that the retir 
plan for the staffs of state education as 
tions will be in operation. ‘I'wenty or m: 
the members of state association staffs w 
enroled. Other associations are on the ver; 
taking favorable action. Action in this « 
tion is strongly urged by the Committee o1 
part of all state associations as rapidly as 
ditions permit. 





N GENERAL, then, a sound teachers’ retirement system would raise the whole 

tone of the teaching profession by automatically removing from the profession 
all those teachers who have become less effective through age or disability; by 
encouraging a higher type of young people to enter the profession; by encouraging 
young men and women of exceptional ability to stay in the profession; and by mak- 
ing it possible for every teacher in the system to do better work because he is free 
from the worries of his economic future. It is my candid judgment that a sound 
teachers’ retirement fund law, embodying a joint-contributory retirement system, 
established on the actuarial reserve plan, would more than pay the state for its 
cost through a general improvement of the entire teaching force. Pearce, Webster H. 
“For Efficiency and Economy.” Michigan Education Journal. September, 1930. p. 10. 

















refer 


ber 1 
biblic 
same 
type, 
is a 

ence 
first 

ence 
ing t 
that 
Four 
of P 
be f. 
ultir 
abso 


sulti 
the s 
the 

on t 
pern 
W ha 





Teacher Retirement Issues in Theory and Practice 


The following section presents theory and 
practice as they relate to sixteen selected issues 
affecting teacher retirement. These problems, 
considered of special importance by the Com- 


mittee on Retirement Allowances, cover most 


of the questions involved in the “Fundamental 
Principles of a Teacher Retirement System,” 


presented in another part of this report. Each 


issue is stated in question form so as to bring 
out the essential point clearly and briefly. 
the head of 


After each question, under 


“Theory,” there is presented a summary of 
pertinent opinions pro and con expressed by 
those who have written on this phase of teacher 
retirement. Limitations of space made it neces- 
sary to summarize these opinions in the form 
of brief dogmatic statements. Amplification of 
the opinions summarized may be obtained by 
consulting the references cited in the selected 
bibliography on pages 268 to 270. 


Use of Reference Material 


The series of numbers listed at the ends of 
subsequent paragraphs of this section and the 
occasional numbers in parentheses in the body 
of the discussion refer to the numbered bibli- 
ography on pages 268 to 270. Each numbered 
reference consists of two parts. The first num- 
ber in italics refers to the publication in the 
bibliography on pages 268 to 270 bearing the 
same number. The second number in ordinary 
type, and separated from the first by a colon, 
is a page reference. To illustrate: The refer- 
ence 31:9 cited below in connection with the 
first issue should be read: “page 9 of the refer- 
ence numbered 3/ in the bibliography.” Turn- 
ing to the bibliography on page 269 one finds 
that reference 3] is a bulletin of the Carnegie 
Foundation entitled “The Social Philosophy 
of Pensions.”’ On page 9 of this reference will 
be found an amplification of the theory that 
ultimately the cost of a retirement system is 
absorbed in the salary scale. Other references 
are to be similarly interpreted. 

It should be clearly held in mind in con- 
sulting the subsequent statements of theory on 
the sixteen issues that the attempt is to reflect 
the various opinions of representative writers 
on teacher retirement giving, so far as space 
permits, all viewpoints on each issue and some- 
what in proportion to their frequency of ex- 


pression in the literature. It is obvious, there 
fore, that the material of this section should 
not be quoted as the official attitude of the Re 
the National 


tion Association, except in the cases where the 


tirement Committee of Educa 
opinion of this Committee is specifically cited 

The material presented in relation to each 
problem under the head “Practice” is derived 
from a careful analysis of twenty-four stat 
lhe 


tabular material is based either upon an analy 


and territorial teacher retirement laws. 
sis of these laws or upon correspondence fut 
nished by the retirement secretaries of the sys 
tems concerned. Definite citations to the acts 
concerned will be found in section two of th 
special bibliography, pages 269 to 270. These 
laws should be consulted for amplification of 
the data presented in the tabulations for th 
various states. Space does not permit reproduc 
tion of the correspondence with the secretaries 
of retirement systems and other officials upon 
which is based a portion of the material re 
lating to practice. 

In case more detailed information is desired 
concerning the material of this section, com 
munication should be addressed to the Research 
Division of the National Education Associa 
tion. 

Discussion of Issue One 
Shall both the teacher and publi: 


to the retirement fund? 


contribute 
Theory. On this first problem arguments 
turn largely on whether the cost of retiring 
allowances should be borne by teachers or by 
public separately or by both parties on some 
joint basis. Some writers conclude that so far 
as the ultimate incidence of the financial bur 
it makes little 
whether the system is non-contributory, wholly 


den is concerned difference 
contributory or jointly contributory, since pay 
sments made by an employer are in time ab 
sorbed in the salary scale. (31; 9.) 

Teacher retirement systems financed en- 
tirely from public funds are favored by some 
on the grounds of simplicity of organization 
and ease of administration. On the other hand, 
objections have been raised to such systems on 
the grounds that they place too great a tax 
burden on the state, certain desirable features 
of a retirement system are lost, teachers have 


little or no control over the system, and that 


[ 235] 





pension payments are placed in the undesirable 


light of a gratuity. (4: 5; 6: 123-4; 9:5; 19: 


68, 71, 96; 29: 50, 119-20.) 

Some argue for retirement systems financed 
entirely from teachers’ deposits since teachers 
thereby have larger control of the fund, and 
can more adequately protect their interests. 
The plan is protected from undue criticism in 
time of financial stress, while the independence 
and morale of the teachers is better preserved. 
However, some contend that under such a 
plan a heavy financial burden falls on the 
individual, and benefits accrue to the employer 
at sole expense of the employee. In addition, 
such a system works hardship on teachers with 
long service records at the time the system be- 
came effective. (19: 92, 93, 430; 29: 49, 118- 
19.) 


TABLE 1.—PRINCIPAL SOURCE OF TEACHER 
RETIREMENT FUNDS 








Source of Funds! 





States 
State and State Teacher 
teacher only only 


2 3 4 


» MIRE, 6s.c00% eS x 

. California 
Connecticut... . 

. Dist. of Col... 





. Hawaii ; 
SS See 
S MID. cence 


. Maryland 

. Massachusetts.. . 
. Michigan 

. Minnesota 


. Montana....... 
. Nevada......... 
. New Jersey 

. New York.... 


. Pennsylvania.. . 
. Rhode Island... 


21. Vermont........ 
. Virginia 
. Washington... .. 

















} [n some cases funds may be augmented by gifts, be- 
quests, etc. 

* Has also non-contributory teachers’ pension sys- 
tem, supported by state alone. 

§ The law provides that the public school teachers’ 
permanent fund shall consist in part of “‘appropria- 
tions made by the state legislature from time to time 
to carry into effect the purposes of this act.’’ However, 
data on hand show that the system does not receive 
support from public funds. 

‘ The law provides that in addition to teachers’ de- 
posits, the state teachers’ retirement fund shall consist 
also of contributions “from such other source as may 
be provided by law."" However, data on hand show 
oe Se system does not receive support from public 
unis. 




















The plan of having costs borne 
teachers and public in some coopera 
rangement is usually favored on the ba 

1. It provides for joint contributi 
plan that is to benefit both parties. 

2. It makes possible more adequate 

3. It simplifies the problem of provid 
teachers with prior-service records. 

4. It builds up a feeling of cooperat 
tween employer and employee. 

5. It eliminates the demoralizing in 
of a straight pension plan. 

6. It provides the important elen 
contractual security. 

(1: 266, 269; 2: 267; 4: 6; 5: 22: 
12: 661; 18: 21; 19: 95, 96, 431; 2 
28: 17; 29: 121, 122.) 

Practice. Reference to Table 1, “Pri 
Source of Teacher Retirement Funds,” 
that practice follows the trend of the: 
favor of retirement systems supported by 
state and teachers. Out of twenty-four 
wide teacher retirement systems operati: 
1930, nineteen are joint-contributory sys 
that is, supported jointly by payments 
the state and by deposits by the teachers 
are free pension systems supported by the 
while three are supported by teachers’ de; 
only. 

Discussion of Issue Two 


Shall public funds be used to pay for p» 
service benefits? 

Theory. Upon the inauguration of a ret 
ment system there is a group of teachers 


have already given varying periods of service 


and who will be eligible for regular retiren 
immediately or within a relatively short pe: 
The problem of retiring such teachers is 


of the most difficult in retirement legislation 
Writers have pointed out that this problem 


must be faced for three reasons. First, 


effectiveness of a retirement system require 
provision for present teachers as well as ne\ 


entrants. Jt is as important to the state 
teachers with prior service be retired u; 
superannuation as that new teachers be 


tired when old age has lowered their efficienc: 
Second, the teachers cannot assume the ent: 
cost of providing for their retirement. Present 


employees have a shorter time in which to 


cumulate adequate reserves, and receive |it' 


assistance from interest. Third, a retirem: 


[236] 





numt 
fulfil. 
may 
nstal 
vante 
taxes 
the t 
tion ¢ 
harg 
perce 
ont! 
lig: 
time. 
Pr 
prior 
of in: 
make 
ment 
vious 
Distr 
Mair 
sey, | 


and 


lires 
new 
that 
pon 


eystemt which does not make special provision 


‘or meeting prior-service obligations will rest 


on an insecure financial basis if special funds 
are not provided to finance the retirement of 
members with prior service. (4: 9; 19: 443; 
21: 156.) 

The total amount necessary to liquidate a 
tate’s obligation for prior-service is usually 
suficiently large so that it is mecessary to 
spread the cost over a number of years. Various 
methods have been suggested for meeting this 
obligation. (7: 147; 15: 15; 19: 359-61; 29: 
122, 128-9.) 

\nnual appropriations may be made to pay 
the prior-service pensions due each year, no 
reserves being thus set up. The disadvantage 
§ this procedure is that the load is unevenly 
distributed, and reaches its peak several years 
later. Under a second plan, prior-service obli- 
gations may be paid for by annual appropria- 
tions, and additional amounts set up at the 
same time as a partial reserve against future 
increase in payments. By this method the cost 
may be distributed evenly over a considerable 
number of years, until the obligation is largely 
fulfilled. (77: 156; 19: 361.) The deficiency 
may be discharged by means of equal annual 
instalments over the period selected. The ad- 
vantage of this method is that each year’s 
taxes carry the same load and interest reduces 
the total of appropriations necessary. Asavaria- 
tion of this plan, the contributions toward dis- 
charging the accrued liability may be a fixed 
percentage of payroll. With payroll increases 
contributions increase correspondingly. The 
obligation may be thus discharged in a shorter 
time. (29; 129.) 

Practice. The absence of funds to meet 
prior-service obligations has led in a number 
of instances to insolvency. Thirteen states now 
make certain extra payments to their retire- 
ment funds on account of teachers with pre- 
vious service. These states are: Connecticut, 
District of Columbia, Hawaii, Indiana, 
Maine, Maryland, Massachusetts, New Jer- 
sey, New York, Ohio, Pennsylvania, Vermont, 
and Wisconsin. Reference to Table 11 will 
show that with one exception the amounts to 
be received by teachers for prior-service are 
fixed with more or less definiteness. 

In seven states the general practice seems 
to be to allow the teacher, in addition to the 
pension due for service subsequent to estab- 


lishment of the retirement system, a fraction 
of his final salary multiplied by the number of 
years of prior-service credited to him. (Dis- 
trict of Columbia, Hawaii, Maryland, New 
Jersey, New York, Ohio, and Pennsylvania. ) 
In certain other states the practice varies some- 
what. Fordetailsin thisconnection, see Table 11. 
3 and 5 of Table 5, “Form of 
State’s Payment to Retirement Fund,” show 


Columns 


the nature of the payments made toward prior- 
service benefits. Seven states make an annual 
payment of a percent of the payroll to provide 
the prior-service benefits These 
states are District cf Columbia, Hawaii, 
Maryland, New Jersey, New York, Ohio, 
and Pennsylvania. However, the acts are often 


promised, 


indefinite concerning the amount and frequency 
of payments to be made for this purpose. 

In order that a retirement system may be 
financially sound as it effects the payment of 
allowances based on service prior to the inaugu- 
ration of the system, it is necessary that the 
provisions for such payments should be defi- 
nitely provided in terms of an exact estimate of 
the obligations involved. Whether the provi- 
sions now in practice cited above are adequate 
or not is outside the scope of this section. This 
could be determined only on the basis of study 
of the situation in each state. 


Discussion of Issue Three 


Shall the method of determining the tota. 
amounts to be deposited in the retirement fund 
by teachers, and the payments to be made by the 
public be fixed by law? 

Theory. A statement concerning the above 
problem appears in the following principle, de- 
veloped by the Committee on Retirement Al- 
lowances of the National Education Associa- 
tion: 


The deposit by the teacher and the payment by 
the public should be stated by the organic act creat- 
ing a retirement system, subject to adjustment in 
accordance with future actuarial investigation. 

The deposits to be made by the teacher and by 
the public should be definitely stated in the organic 
act and should continue as stated until changed by 
the retirement board on the basis of actuarial in- 
vestigation. Too often in the past definite contribu- 
tions to be paid by the teacher have been provided 
for, but the amount of the public’s payment has 
been uncertain and indefinite. All future retirement 
laws should state definitely the method whereby the 
amount to be deposited by the teachers and the pay- 
ments by the public are to be determined. If this is 
done the exact amount of the fund which is being 


[237] 





built up is known, it can be depended upon, and 
expenditures can be planned accordingly. (2/7: 154.) 

Some writers on the problem would have the 
retirement act name a specific table of mor- 
tality, and also the rate of interest on accumu- 
lations. On the contrary, it has been recom- 
mended that contributions be determined by a 
description of the method of ascertaining the 
amount, and not by tables and figures quoted 
in the law, which do not adjust automatically 
as conditions change. 

Practice. Analysis of practice on this point 
shows that with two or three exceptions the 
retirement acts describe more or less definitely 
the amounts to be deposited by teachers in the 
retirement fund or the payments required from 
public funds. Table 2, “Provision Regarding 
Teacher’s Deposit in Retirement Fund,” shows 
the extent to which the state-wide teacher re- 
tirement systems specify the amounts to be de- 
posited by the teachers, or describe the method 
by which the amount of such deposits are to 


TABLE 2.—PROVISION REGARDING TEACH- 
ER’S DEPOSIT IN RETIREMENT FUND 





Teacher’s deposit 
States’ 
Method of 
Amount | determin- | Prevision 
stated? jing amount! indefinite 
described 


. California 

2. Connecticut.... 
. Dist. of Col... 
. Hawaii 


. Massachusetts... 
. Michigan 
. Minnesota...... 
. Montana 


0 Se 
. New Jersey... 


: North Dakota. . 


. Pennsylvania.... 
RS o's 6000 
. Virginia 


. Washington. 
. Wisconsin 

















! Arizona and Rhode Island, paying pensions without 
cost to teachers, omitted. 

2? In a number of systems these amounts are subject 
to change, on experience of system. 

3 Joint-contributory system. 

4 Rate to be fixed by board. Minimum and maxi- 
mum rate of deposit specified. 

5 Rate to be fixed by board. Maximum rate of de- 
posit specified. 














be calculated. Data on the actual depos’ 

for are included in the discussion of Iss 

In fifteen of the twenty-two systems 

ered, the amount to be deposited by the 
is stated in the retirement act, althou; 
erally subject to change on the basis 
experience of the system. In five others, 

the amount must be such as to provide 

of a certain value. 

It is more difficult to present the sit 
in regard to a state’s payments to the 
ment fund. It should be especially not: 
data included in the table are based on 
ments of the retirement laws, whereas 
practice may vary somewhat. The actual! 
of the state’s payment or basis of its calc: 
will be described in connection with Issue | 

From Table 3, “Provision Regarding $ 
Payments to Retirement Fund,” it appea: 


TABLE 3.—PROVISION REGARDING STATE’s 
PAYMENTS TO RETIREMENT FUND 





| 
| State’s payment 


Method of | 
determin- | 
Amount jing amount) Provision 
stated? described | indefinit 


States! 


eo) 


. Arizona.... 

. California 

. Connecticut... . 

. Dist. of Col.....| 


SC BNAM Bore 


. Maryland ‘ 
. Massachusetts.. . 
. Minnesota... . 

. Nevada 


. New Jersey... 
. New York 
. North Dakota... 


. Pennsylvania.... 
. Rhode Island... . 
‘+. are 











1 The teacher retirement systems operating in Michi 
an, Montana, and Washington do not receive support 
rom public funds. 

2 In a number of systems these amounts are subject 

to change, on experience of system. 

3 Amount of pension to be granted. 

4 Joint-contributory system. Has also non-contribu- 

tory system paying flat pensions to teachers. 

§ Contemplates in addition certain state appropri- 

ations, but makes no definite provision for them. 

§ To equal members’ deposits; teachers deposit 5 per- 

cent of salary. 

7? Part of total payment, however, represents certain 

percentage of liability. 

* Amount of annual payment varies with teacher's 








deposit and service. 














Ts ile 


a cons 





two-thirds of the systems concerned make 
latively definite provision for receipt of pub 
funds. From the fact that in some states 
che teacher retirement systems receive no sup 
- +t from public funds, because the retirement 


-ts have not clearly provided for such income, 


efnite statutory provision regarding these 
mounts seems desirable. 

Study of the retirement acts shows that with 
swo exceptions (Indiana and Maine) the mor 


tality, service, or other tables are left to the de- 
ision of the board in control, under actuarial 
In three states (Hawaii, Maryland, 


the 


ce 
1dVICC. 


nd Pennsylvania ) state 


act includes a 
rantee, 
Discussion of Issue Four 

Shall the teacher's deposit be expressed as a 
vercentage of salary? 

Theory. Teachers’ deposits to retirement 
funds generally take one of two forms: (1) A 
fat sum, or (2) a percentage of salary. ‘hese 
leposits are sometimes graded on the basis of 
factors such as age or service. 

It has been suggested that a plan requiring 
jat-sum deposits has certain points in its favor. 
Some consider that it makes for simplicity and 
security, readjustment of rates not being called 

(5: 90.) On the contrary, it has been 
pointed out that under such a system the deposit 
s often too small to provide an adequate al- 
lowance. Also that a flat-rate plan is not suf- 
ficiently flexible to meet changing economic 
conditions. (28: 19-20. ) 

Among the advantages of a percentage-of- 
salary plan, it is suggested that: (1) the de- 
posit is automatically adjusted to increases 
of salary, (2) the employer’s contributions bear 
a constant ratio to payroll, and (3) the allow- 
ince reflects length of service. (5: 90; 28: 21.) 

Among ‘objections to the plan of fixing de 
posits in relation to salary are that: (1) Ad 
justments in rates of contribution are necessary 
from time to time, (2) the administration of 
the system is more complicated. (6: 124; 19: 
128, 144-5.) 

Reference to the discussion under Issue 11, 
“Shall the superannuation retirement allow- 
ince bear a relation to the teacher’s salary 
during active service,” will give data on these 
two methods of fixing a teacher’s deposit, from 
the standpoint of benefits to be received. 

Practice. Table 4 shows the form of the 
teacher’s deposits to the retirement funds. 


In six states calling for a deposit rey 


ing a percentage of salary, without 


for othe tactors, the percentages St 





Percentage « 











The flat 
age or service are $12 per annum in California 
and Nevada. In Montana teachers are to de 


posit $1 for each month, not to exceed nine, fo 


sum deposits not graded according to 


which compensation was received. 


; 


In Michigan the deposits are as 





Lenzth of service Percentage of salary 











In North Dakota the teacher deposit 
per annum for each of the first ten years 


and 


+ 


r« ] 
oO close oT 


© for each successive year up 
total period of 25 years of service. 

Where the flat sum deposits are graded ac 
cording to service, the three states 


follows: 


Illinois: 





Length of service Deposit 


10 year 

Over 10 year 

Over 15 years up t 
‘ ’ 


year peri 


ut not over 15 


close of 25- 





Minnesota: 





Length of service Deposit 


First 5 year $5 
Second 5 years $10 
Next 10 years $20 
Next 5 ye 


year period $30 





Washington: 





Length of service 


First 10 year 

Over 10 ye 
20 

Over 20, unti 


t more than 


leposits total $720 














Additional data in connection with required 
deposits will be found under the discussion of 
conditions for retirement in Issue Nine. A 
number of states require a certain total amount 
to be deposited before a teacher may become 
eligible to retirement benefits. 


Discussion of Issue Five 


Shall state funds be regularly accumulated 
with reference to cost of benefits promised? 

Theory. There are in general two plans fol- 
lowed in financing a system of retirement al- 
lowances for teachers, the cash disbursement 
and actuarial reserve plan. Under the former, 
no provision is made ahead of time to meet the 


cost of retirement allowances promis: 
fits are appropriated for at the time t 
due. Under the latter plan, calculat 
made ahead of time as to the costs 
and deposits and payments adjusted 
provide the reserves required to pa 
future benefits, when due. 

Literature dealing with teacher 
usually favors the reserve plan, th 
building up by regular payments over 
of years of a reserve sufficient to provi 
fits promised. It is pointed out that 
this method can members of a retire: 
tem be assured that their allowances 
available at time of retirement, or th 
ances once granted will be conti: 


TABLE 4..-FORM OF TEACHER’S DEPOSIT IN RETIREMENT FUND 








age of 
Percent- | salary 
age of | Flat graded 
salary amount accord- 
ing to 

service 


. California 
. Connecticut. .... 
. District of Columbia.. 


. Hawaii... 


0 

er 
i ee 

. Maryland.... 


. Massachusetts... . 
. Michigan.... 

. Minnesota... 

- Montana....... 


. New Jersey.... 
. New York..... 
. North Dakota 


0 
. Pennsylvania. . 


b WEIR. ccceccs 


. Washington 
. Wisconsin 


Total 


States! Percent- | 


Teacher’s Deposit 


Flat Percent- | Indefi- 
Flat amount | age of | nite 
amount graded | salary | amount 
graded according | deter- deter- 
according | to age at | mined by | mined by 
| to service | entering benefits | benefits 
| service | promised | promised 


6 7 8 





? Joint-contributory system. 
of $100 or $25 accordingly. 

4 Not to exceed 8 percent of annual salary. 
now in effect, 5% of salary. : 

* Deposits on percentage basis if teacher's regular annual 
exceed $40 a year, for each successive year of service. 

’ Salaries over $2,000 not considered. 


minimum of $16, maximum $100 a year. 
1° Not to pay less than $20 or more than $100 a year. 





1 Arizona and Rhode Island, paying pensions without cost to teachers, omitted. 


* Unless total sum of deposits would amount to more than $100 or less than $25 per school year; fn this case, flat dey 


5 Law specifies minimum and maximum of 3 and 7 percent respectively. If total sum of assessments would am 
to more than $100 or less than $35 for full school year, assessment at rate of $100 or $35 accordingly. Rate of assessm 


salary is $1500 or more: not to be less than assessment 


flat rate: 1.5 percent per annum, not to exceed $20 a year for first ten years of service, and 2 percent per annum, not t 


* Employee may elect rate of 5 percent under given conditions. Not to pay less than $16 or over $100 in one ye 
* Rate or method of determination not specifically described. Rate of assessment now in effect 5% of salary wi! 














[ 240 ] 





purp 
guar: 
made 
In 
lumb 
York 
paym 
centa 
as to 
of th 
pay 
meet 
The 


basis. 


tion 
cient 





raking advantage of interest accumulations the 
‘ross appropriations required may be reduced 


pi half as compared with the cash disburse- 
ment plan. (1: 269; 4: 8; 6: 132, 133, 134; 
7: 145; 12: 661; 19: 334-5; 21: 155.) 


\rguments against the actuarial reserve 


method of financing retirement systems are that 
is complicated, expensive, and provides op- 


portunity for loss through bad investment, dis- 


honesty in administration, or political manipu- 
lation. (19: 336, 436.) 
Practice. Table 5, “Form of State’s Payment 
Retirement Fund,” illustrates the methods 
by states to provide their share of the 
income for the teacher retirement funds. The 
data contained in this table are largely based 
on provisions of the retirement acts, but sup- 
plemented with information from _ other 
sources, 

In general, the states make regular payments 
to the established teacher retirement funds. 
Although retirement acts effective in Connect- 
icut, Massachusetts, and Virginia would make 
it appear that receipt of state funds is not defi- 
nitely provided for, reports for these states 
show that public funds have been set aside regu- 
larly for payment of retiring allowances to 
teachers. 

In a number of states, the amount of pay- 
ments does not have any apparent relation to 
he amounts that must be later disbursed to 
fulfill the promises of the system. The source 
of income from public funds for retirement 
purposes has in some cases been fixed without 
guarantee that any deficiencies arising will be 
made up. 

In the case of seven states (District of Co- 
lumbia, Hawaii, Maryland, New Jersey, New 
York, Ohio, and Pennsylvania) the annual 
payments take, in general, the form of a per- 
centage of payroll, so calculated and divided 
as to provide payments in relation to the needs 
of the members of the system. The aggregate 
payments in any one year must be adequate to 
meet pension payments due in the current year. 
The rates of payments are fixed on an actuarial 
basis. 

Analysis of the retirement acts shows that 
in three states (Minnesota, North Dakota, and 
Virginia) provision is made for possible reduc- 
tion of benefits, in case the funds are insuffi- 
New York, 


cient to meet the demands. In 


Massachusetts, and Ohio any deficiency is made 
up by increased payment from the state 


Discussion of Issue Six 


Shall membership in the retirement system be 


compulsory for new teachers, and optional for 
those in service at date of enactment 


Theory. A 


have made membership for teachers optional. 


number of retirement systems 
Those in favor of this arrangement feel that 
compulsory features amount to confiscation of 
salary and infringement of individual rights. 
On the other hand, it has been felt that op 
tional membership permits delay in joining the 
system until possibly too late, and does not 
permit a stable financial policy. (29: 154, 
155.) A number of writers have pointed out 
the possibility of exempting beginning teachers 
certain 


from membership until they reach a 


age or have given a certain period of service 
(7: 141-2; 12: 561; 18: 23; 22: 98; 28: 20.) 

Compulsory membership for all teachers has 
been tried. [his is thought to simplify financing 
the fund, and make the system more eftective. 
(29: 157.) 

The more general practice, however, is to 
make membership compulsory for newly em- 
ployed teachers but to allow those already in 
service an option as to membership. ‘Teacher 
retirement literature stresses the importance of 
requiring membership of new teachers in orde 
that full effectiveness for the system may be 
guaranteed. Compulsion is fully justified in the 
case of new teachers if membership is one of 
the conditions of employment. Although the 
importance of early entrance into the system 
is advocated on a number of grounds, writers 
generally recommend that teachers already in 
service should have option as to whether they 
will become members of a new system. It is 
agreed, however, that this option should be ex- 
ercised within a reasonably short period. When 
this is done, teachers have time to make a rea 
soned decision and at the same time an earl) 
estimate of the state’s future obligations is 
possible. (4: 48-9; 14: 284; 21: 153; 24: 
76-7; 27: 9.) 

Practice. The practice seems to reflect the 
foregoing theory, with some trend toward com- 
pulsory membership for all teachers, including 
those already in service when the retirement 


system became effective. 


[241] 











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‘Table 6 presents data on membership in effect, and were thereby rendered in 
teacher retirement systems. In twenty-one sys- benefits under the non-contributory 
tems membership is compulsory for new teach- system, also operative in the state. In 
ers. In three of these systems at least some lee- tem membership is optional for new 
way is given beginning teachers by having the In five systems the membership is co: 
compulsory membership feature effective only for present teachers, as well as for 
after a brief period, 6 months in Hawaii, 6 trants. Teachers in this group, how 
vears in Maine, and in Wisconsin not until usually given an opportunity to secur 
the teacher reaches age 25. The retirement sys- tion. Certain conditions are at the sa 
tem of Maine was optional for all teachers, established regulating the time in wh 
until an enactment of 1929 made membership bers may be admitted and receive prio 
in the joint-contributory system compulsory for credit. 
all teachers with six years of state service who In the seventeen systems allowing 
began teaching after this system went into teachers optional membership, the law 


TABLE 6..-MEMBERSHIP IN TEACHER RETIREMENT SYSTEMS 





Membership 


Compulsory Optional 
States! , og 


New Present New Present 
teachers | teachers teachers teacher 


4 


. California 
. Connecticut , 

3. District of Columbia 
. Hawaii.. 


. Illinois 
. Indiana 
. Maine? 
8. Maryland 


9. Massachusetts 
10. Michigan 

11. Minnesota 

12. Montana 


13. Nevada 

14. New Jersey 
15. New York 

16. North Dakota 


17. Ohio ‘ 
18. Pennsylvania 
19, Vermont 
20. Virginia. 


21 Washington 
22. Wisconsin 


Total 





! Pension systems of Arizona and Rhode Island omitted. 

* Joint-contributory system, : 

3 Teachers who claimed exemption and later desire benefits must make certain payments to fund; also appli 
offering service outside state and subsequent to January 1, 1914. 

‘ Date set governing application for membership. (Latest date set is June 30, 1931.) Teachers may elect me! 
bership thereafter by making certain payments to fund. 

’ After 6 months of service. Previous to this may join on application. 

* Except those notifying board of desire not to become members. May elect membership later, but to receive pr 
service credit must join system by January 1, 1927. 

? Membership may be elected at any time. 

8 Latest date set for election to membership, October 31, 1928. 

* If have six years of state service. , 

1° Unless within 30 days teacher files election not to become member, and waives benefits. Teachers making lat 
application must be admitted within one year following establishment to receive prior-service credit. 

"Members of previous teachers’ retirement association required to join. Other present teachers may apply 
membership anytime before age 70, and join system by making certain payments to fund. 

12 Date set governing application for membership. 

18 Membership may be elected after date set for application, but teacher receives limited allowance for prior-servic« 

4 After September 1, 1920. (System established August 8, 1919.) , 

18 Except those requesting exemption. Privilege of requesting exemption limited to teachers in service September |! 
1920. These teachers lose prior-service credit. 

16 If application for membership not made by date set, teacher not to be admitted. 

17 After May 1, 1924. (System effective June 7, 1923.) 

18 At age 25. 














[ 246 ] 





retul 
In si 
his 
with 
cann 





siderably on the time allowed for exercise 
this option. Under a few, membership may 
lected at practically any time, prior to close 
rvice; in a large number a date is set after 
h the teacher either loses retirement priv- 
; entirely, or may receive but limited credit 
prior service. 
Discussion of Issue Seven 
f teachers withdraw from membership prior 
he regular retirement age, may the with- 
the sum of their deposits, with interest? 
Theory. Authorities appear to be generally 
ed that the sum of the teacher’s deposits 
should be available in some form in case a 
teacher leaves service prior to regular super- 
1ation retirement. It is pointed out that the 
teacher’s deposits should be considered a sav- 
igs account until the amount is transferred 
into the retirement fund at the time of retire- 
v= rae & 
19: 221-9; 21: 


ment upon an annuity. (J: 2609; 6: 
53; 12: 662; 13: 111; 18: 22; 
155: 27: 9; 28: 18.) 

Some arguments have been advanced against 
withdrawal of deposits. It has been stated that 
such a provision tends to encourage resignation 
; a means of obtaining funds to meet tem 
porary financial stringencies. 

Practice. Analysis of Table 7 shows that in 
practice a teacher's deposits are generally con 
sidered to be personal property, and are re- 
turnable upon withdrawal from membership in 
the retirement system, by resignation or dis- 
missal, prior to regular superannuation retire 
ment. 

In the case of thirteen retirement systems, a 
teacher’s deposits are available in full following 
resignation or dismissal, and may be refunded 

in a lump sum or in instalments. A number of 
the states provide that a teacher may elect the 
return of deposits in the form of an annuity. 
In six cases, a part of the deposits is returnable. 
This is usually one-half the amount deposited, 
without interest. In three states the teacher 
cannot withdraw any part of his deposits upon 
leaving the system prior to retirement. 


Discussion of Issue Eight 
If teachers die while in service shall the sum 
of their deposits, with interest, be payable to 
their heirs or estate? 
Theory. As in the case of withdrawal from 
service upon resignation or distnissal prior to 
retirement, writers generally agree that the sum 


of a deceased teacher's deposits, with interest 
should be payable to his heirs. ‘he deposits are 
considered a fund which belongs to the teache: 
and a means whereby every teacher may build 
bane Be: 285 ; 


21: 155; 23: 49. 


up an estate. (6: 662; 14 


19; 259: 


Some objections to the return of deposits 


have been offered in event of a teacher’s death 
(19: 235.) 


Practice. A study of some seventy st 


local teacher retirement systems over the pe 


riod 1894-1924 reveals a growing tendency to 


grant refunds, in case of withdrawal from 


service or death before retirement. (23: 46.) 
TABLE 7.—AMOUNT OF DEPOSIT WITH- 
DRAWABLE BY TEACHER WHO LEAVES 


SYSTEM PRIOR TO REGULAR RETIRE- 
MENT 





Amount of deposit withdrawabl« 
Retirement system! 


All 


1 This table does not cor 
tems, since under such systems the 
deposits 

2 Interest acc 
noted 

* One-half of amount deposited, wit! 
Application must be made within six 
withdrawal and teacher in service not over 

‘A fracti part up to 10 years 
10 vears e 

>One-half of 
A pplicati 
withdraw 

6 One-! 


wider non-contribut 
teachers ! 


rued thereon included, unless 


{ service 


amount 
must be made within four 


deposited, witl 


of amount deposited, without 

’Te r's deposits in excess of $60 (that i 
for 5 years, at $12 a year), without interest 

8 One-half of teacher's deposits, without 
Application must be made within eighteen mont! 
withdraw 

If not paid to depositor or legal repres« 

within 10 years after withdrawal, deposits may be 
feited to retirement system. 

10 Intere not withdrawable if period of member- 
ship in system amounted to 6 years or more 

' Without interest. Available upon teacher's dismis- 


sal 














Table 8 shows that thirteen of twenty-two 
state-wide teacher retirement systems provide 
for payment to estate or beneficiary of the sum 
of a deceased teacher’s deposits, with interest 
accumulation. Seven of the twenty-two systems 
make no provision for such payment. ‘wo 
make a partial return of the teacher’s deposits. 


Discussion of Issue Nine 

Shall the teacher be required to fulfill cer- 
tain minimum age or service conditions before 
he may qualify for regular retirement benefits? 

Theory. In order to render a retirement sys- 
tem effective, and to avoid difficulties that 
might otherwise arise, it has been considered 
advisable to set up certain minimum conditions 
for receipt of retirement benefits. (27: 153-4; 
29: 42.) 

Qualifications for retirement usually relate 
to the applicant’s age or length of service. 
Some states require a minimum deposit pre- 
vious to retirement. 

TABLE 8.—AMOUNT OF DEPOSIT RETURN- 


ABLE UPON TEACHER’S DEATH PRIOR TO 
REGULAR RETIREMENT 





ee 


Amount of deposit returnable’ 


States! eS RE, SL, 


. California..... 
. Connecticut. . 
3. Dist. of Col... 

. Hawaii 


5. Illinois. . . 
. Indiana 
. Maine. ‘ 
. Maryland..... 


. Massachusetts. 
. Michigan 

. Minnesota... . 
. Montana... 


. New Jersey. . 
> 3 == 
. North Dakota... 


. Pennsylvania.... 
% OS eae 
. Virginia. ... 


. Washington...../.... 


13 














' Arizona and Rhode Island, paying pensions with 
out cost to teachers, omitted. 

* Interest included, unless otherwise noted. 

§ Joint-contributory system. 

‘Application must be made within three years fol- 
lowing teacher's death. 

5 One-half of amount contributed. 

* Interest not withdrawable if period of membership 
in system amounted to six years or more. 

7 One-half the difference between amount contribu- 
ted and sum of any disability benefits paid 











Retirement on the basis of service 
advocated in order that teachers should 
required to continue in service beyond ¢! 
of full efficiency. (12: 662; 23: 49; 25 
However, most writers are opposed to 
ment on the sole basis of length of 
as not representing a reliable indicatior 
perannuation. (4: 11-12, 21; 6: 95-6; 

29: 57-8.) 

Age is advocated as a workable ba 
determining superannuation and as a 
retaining most persons in service durin; 
ciency. (4: 11; 6: 125; 11: 53; 19: 11 
396-400 ; 28: 18; 29: 58.) 

Practice. ‘Table 9 shows the nature 
conditions for optional retirement unde: 
wide teacher retirement systems. 

All the systems require certain mini: 
conditions to be fulfilled before a teache: 
qualify for retirement. The conditions 
frequently set up refer to age or term of se: 
ice. A combination of the two is used in se 
states. 

The age for optional retirement most co 
monly set up is 60, but ranges from 50 to 65 
Vermont and Virginia set different ages fo: 
men and women. 

The aggregate service commonly requir: 
for eligibility to retirement benefits is 30 years 
but ranges from 10 to 40 years. From one-half 
to two-thirds of this must be rendered in the 
state granting retirement and in some cases 
the entire service must be in the state. A 
tain period of state service is often required 
immediately preceding retirement. In son 
cases prior service may be counted, the teach 
usually being required to make up deposits du: 
for such service. 

Fight states (California, Connecticut, IIIi 
nois, Montana, Nevada, North Dakota, Vi: 
ginia, and Washington) require certain mi 
imum payments to the fund. These amounts 
may be paid upon retirement, if not paid du 
ing the period of service. 


Discussion of Issue Ten 

Shall an age for compulsory superannuati: 
retirement be fixed? 

Theory. In order to insure the effectiven: 
of a retirement system, some retirement law 
specify an age beyond which teachers are not 
to remain in service. The statement of a con 
pulsory retirement age is generally recogniz: 


[248 ] 








eficiency measure. (1/9; 394-5; 2] 


63.) The argument most frequently 


the practice of fixing a compulsory re Pract 
nt age is that in exceptional cases i twenty 
retirement of experienced employees ond wl 


competency is apparent. (19: 396; 25 


[he principal problem in this connection has 


do with the age limit to be established. Pennsy| 
| 


ty has been suggested as a desirable age seventy. 


TABLE 9.—CONDITIONS FOR OPTIONAL SUPERANNUATION RETIREMEN1 





Condit 


States Years of service 


Total Amount of State service 
number total to be to immediately 
required in state precede retirement 

? 3 4 


\rizona 
California 
Connecticut 
District of Columbi 


Hawaii 
Illinois 
Indiana 
Maine® 


Maryland 
Massachusetts 
Michigan 
Minnesota 


Montana 
Nevada 
New Jersey 
New York 


North Dakota 


Ohio 
Pennsylvania 
Rhode Island 


Vermont 
Virginia 


Washington 
24. Wisconsin 


1 Must make up deposits at 5% interest for 3 
olleges, certain state schools, southern branch « 
nd naval forces. Must apply within 2 years of 

leave; in such case, may apply at any time during 
2 Or without age requirement, 35 years, 20 in stat 
* Or at age 45, if continuously employed in Distri 
4 By making up deposits due, may receive credit { 
fessional preparation in state normal school, reputal 
Spanish-American or late war. 

5 For 25 years of service may receive propo 
service necessary before any benefits are payable 
4% interest. Teacher may also retair 
tund are made. 

6 Joint-contributory system. Benefit 
f experience. 

Present teachers, for whom there is no age l 
precede retirement. Pension for these teachers incre 
60 with 30 years of service. Periods of leave of al 
retirement, but, on approval of board, not <¢ t 

8 Teacher, age 60, may receive sma 

* One year of the 20 may have bee 
ip deposits due for such period. 

10 Period of leave of absence 1 

it Present teachers may retire 

12 These conditions apply to ne 
teacher may retire on 35 years of ser 

13 New entrants with less than five years 
retire at any age. Outside service may be 

4 For women; 65 for men. 

18 For women; 58 for men. 

16 Annuity from state’s paymen 


yt | 


le 


_Te 














Discussion of Issue Eleven of promotion. This is a double advya: 
the lower-paid teachers: first, it opens ¢ 
for promotion sooner than would oth. 
the case; and second, it tends to prot 
teachers from the direction and supe: 
those whose efficiency has been lowered 
vancing age. 

3. It automatically adjusts to chang: 
aries or living costs. (5: 90; 19: 126-7, 

Against relating the amount of the 
ment allowance to salary, these objectio 
been raised: 

1. Minor adjustment in rates of « 
tion are necessary from time to time. 

2. The administration of the system i 
complicated. 

3. It introduces a fluctuating element 
the system. (6: 124; 19: 128-37, 146-7 

Practice. As shown by Table 11, flat 
fits, independent of salary, are provided 
seven states—Arizona, California, |! 
Minnesota, Montana, Nevada, and Was 
ton. In Arizona this is a pension paid en! 
from the state. In the other states the r 
tive amounts paid by the state and the te 
are not definitely described. 

With these exceptions, the general p: 


Shall the superannuation retirement allow- 
ance bear a relation to the teacher's salary dur- 
ing active service? 

Theory. The determination of the retirement 
allowance is a complex problem which cannot 
be settled arbitrarily. Final decision depends on 
the nature of the deposits and payments made, 
and the degree of effectiveness desired in the 
system. 

Under one plan a flat sum is paid to all re- 
tiring members. It has been argued that such 
a plan has the merit of simplicity, and if prop- 
erly set up in the beginning, does not call for 
adjustment in rates of contributions. 

On the opposing side are statements to the 
effect that the flat rate plan: 

1. Does not reflect changes in the purchasing 


power of the dollar. 
9 


NT SYSTEMS 


TEACHER RETIREME 


Is inequitable to teachers in the higher 
salary levels. 

3. Will not offer a sufficient inducement for 
higher-paid members to retire, and hence blocks 
the lines of promotion. 

4. Renders teaching unattractive to persons 
considering a professional career. (19: 125-6, 
403 ; 29: 65.) is to provide an annuity from the accumu! 

Under the other retirement plan, the allow- deposits of the teacher, and a pension fron 
ance is proportional to the salary. The prin- accumulated payments of the state. The t 
cipal arguments advanced in favor of this plan ¢r’s contributions are deposited in the 
are: 


-WIDE 


ment fund and accumulated at interest 
1. It is more equitable to different classes of time of retirement, when used to purcha 


employees. annuity. The pension in a number of cases 
2. It gives higher-paid members a greater in- _ resents a fraction of the average annual sa 
centive to retire, thus keeping open the paths over the five or ten years preceding retiren 


TABLE 10.—COMPULSORY RETIREMENT AGE 





Compulsory 
States retirement age Related provisions 


1 ia me 3 








RETIREMENT ALLOWANCES PROVIDED BY STATE 


1. Connecticut Pere Teacher may be retained if employing committee so requests 

| writing. 

2. District of Columbia....... Unless two-thirds of Board of Education would have teacher retai 

i for good of the service. 

. Hawaii al Teacher retired forthwith or on first day of calendar month n 

succeeding that in which such age was attained. 

. Maryland..... “e Teacher may remain to end of school year following date such 

was attained, upon approval of State Board of Education. 

. Massachusetts........... Teacher retired at end of school year in which such age was attain: 

If reached age 70 in July, August, or September, to be then retir: 

. New Jersey..... Teacher retired forthwith, or at such time within a year thereaft 

. : as considered advisable. 

I I cso. Not automatic, but if teacher or employer requests retireim: 
Teacher to be retired of date specified, or such other time wit 
thirty days thereafter as found advisable. 

Consent of employer to be secured in each case. Teacher to | 
retired at end of school year in which such age was attained. 
Teacher to be retired forthwith, or at end of school year in wh 

such age was attained. 


TABLE 11. 


























[250] 








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(See Hawaii, Maryland, New Jersey, New 
York, North Dakota, and Pennsylvania.) In 
others it is to be equal to the annuity pur- 
chased by the teacher, as for example, in Con- 
necticut, Massachusetts, and Ohio. In some 
states the amounts paid by teachers and state 
are combined to provide an annuity of approxi- 
mately one-half the average annual salary dur- 
ing the last five years of service. In a number 
of states, in addition to describing the amount 
of the superannuation allowance, the law pro- 
vides that retiring teachers shall not receive 
less than a prescribed minimum amount. This 
is to assure teachers with prior-service records 
an adequate allowance. 


Discussion of Issue Twelve 


Shall protection against disability be pro- 
vided? 

Theory. It has been found desirable to pro- 
vide for teachers disabled prior to the time of 
regular retirement. This is considered neces- 
sary to school efficiency. (4: 13; 12: 662; 19: 
172, 174; 21: 155; 23: 49; 28: 18; 29: 78.) 

When proper physical standards are en- 
forced at the time of entrance to the profession, 
the cost of providing protection against dis- 
ability represents a comparatively small percent 
of the total cost of a retirement system. (2/: 
155.) Having the state and individual teacher 
share the expense of disability provision is sug- 
gested as the most practical and satisfactory 
plan. (70: 35.) The scaling of disability bene- 
fits below superannuation allowances is em- 
phasized as a necessary safeguard. (29: 81.) 

Practice. Table 12 shows the nature of 
the disability benefits provided by state-wide 
teacher retirement laws. According to Table 
12, the practice among the more recently estab- 
lished systems is to provide disabled teachers 
with: (1) An annuity representing the ac- 
tuarial equivalent of the teacher’s accumulated 
deposits, and (2) A pension from the state to 
bring the total disability allowance up to an 
amount proportional to length of service, but 
not to exceed the allowance provided for reg- 
ular superannuation retirement. (See for ex- 
ample, provisions for Maryland and New 
Jersey.) 

In a number of states, the amounts secured 
respectively from the teacher’s deposits or 
state’s payments are not clearly distinguished. 
The disability allowance represents a fraction 


of the regular superannuation retiremen: 
ance. 

Minimum disability allowances are 
lows: Vermont $200, New Jersey $300 
Dakota $350, and Rhode Island $500, 

25 to 30 percent of salary, as in Hawaii 
land, New Jersey, Ohio, and Penn 
Maximum limits established in the | 
flat sums are: $400 in Illinois and \ 
(may be $500 in Virginia in certain 
and $750 in North Dakota. In othe: 
the maximum disability allowance is ex; 
as a fraction of (1) the rate due had 
ment occurred at a later age ( Hawaii, 
land, New Jersey, New York, Ohio, P: 
vania) ; (2) the average annual salary 
the entire period of service (Main 
mont); (3) the salary during year in 
disability occurred (Indiana). 
Discussion of Issue Thirteen 

Shall a teacher be required to give a 
period of service and to fulfill certain 
conditions before he may qualify for disc 
retirement? 

Theory. After having established th: 
visability of providing for disabled teache 
is necessary to determine the conditions | 
should be set up to safeguard the grantin 
such a benefit. These conditions are usual 
the nature of a minimum period of servic: 
be rendered, and proof of disability by med 
examination. 

Some writers would have a minimum p: 
of service required, before a disability a! 
ance may be granted. This recognizes that t 
early years are in the nature of an apprent 
ship. (6: 126; 7: 142-3; 12: 662; 14: 285 
21: 155; 28: 18.) On the contrary, the p: 
ticality of such a requirement has-been qu 
tioned, as the interests of efficiency requ 
immediate retirement of the disabled. 
189.) 

The proper safeguarding of disability be: 


fits is a serious practical difficulty. The grant 


ing of a disability allowance should be 
ceded by a reliable examination of the ap) 
cant, and followed by periodic re-examinatio' 
to test continuance of disability. (8: 143; / 
37; 19: 401; 29: 78-9.) 

Practice. Applicants for disability bene! 
from the state-wide teacher retirement syste: 


listed in Table 13 are required to have given 


a certain period of service, most often 10 o1 


[254] 


DISABILITY ALLOWANCES 


iz 


TABLE 





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years. In general, this service must have been amination may not be specified. Most 
rendered in the state wherein the applicant retirement acts make disability per: 
was teaching at the time the disability oc- school service. See Table 15 for data 
curred. A number of states require the teacher aspect. 
to be under a certain age, generally the mini- Table 16 gives further data, regard 
mum age for superannuation retirement. Eight cumstances under which disability al], 
states require the teacher to have made certain may be discontinued, or reduced. 
deposits to the credit of the retirement fund. Discussion of Issue Fourteen 
Fourteen of the twenty-four states included Shall the retiring teacher be given an 
in Table 13 require the applicant definitely gs to the manner in which part or al 
to establish his claim through medical examina- retirement allowance shall be paid? 
tion. In this connection see Table 14. Practi- Theory. Considerations of flexibili: 
cally all of the retirement acts concerned call gest the desirability of providing for di 
for some sort of proof of disability upon appli- forms of optional settlement. Furthe: 
cation for allowance, although a medical ex- a retirement system is a form of savi 


TABLE 13.--CONDITIONS FOR DISABILITY RETIREMENT 





Conditions 


Years of service 
States . “ft =? _ Age | Sin of Gneuniten 
Total Amount of | [imitation 
| mumber | total to be | 
| required in state 


2 | 3 


. Arizona - cas All ses 
California!..,..... 15 AIP $12 per annum for 30 years. 

. Connecticut. . | 10 All Inder age 60 | 5% of salary for 5 years. 

. District of Columbia. : All 2 


. Hawaii 
. Ilinois* 
- Se@ieme....;. 





. Masglead..i......¢] roa se alters 

. Massachusetts. | . Inder age 60 
. Michigan - 
. Minnesota... . 


. Montana..... i vs ...| Sum of $600. 

. Nevada®........ ! $12 per annum for 30 years. 
. New Jersey... “ad J Inder z 

. New York | | 


R eth Dakota. . 
Ohic 


. Pennsylvania. . 
. Rhode Island. . 


. Vermont 
22. Virginia 
. Washington......... x 
. Wisconsin ss? ; d Under age 50 | Teacher must have made de “posits for not less th 
| school year over five fiscal years. 











' Teacher must apply within 2 years of last month of service, unless absent 2 years or more on duly-granted leav« 
in such case, may apply at any time —— such leave. 

? Including last ten smnerionety ing retirement, which, however, may be broken under certain conditions. 

* Continuous employment. Rabie not due to vicious habits. 

‘ y* meee. teacher has 10 h-— of continuous service immediately prior to retirement, may be granted allowanc: 
at age 

* No service requirement if disability occurred as result of accident during performance of duty, through no negligence 
on part of employee or teacher. 

* Applicant must not be in receipt of teacher's annuity from any other public school teachers’ pension and retire- 
ment fund. 

’ Joint-contributory system. 

* Last five to be consecutive. 

® Teacher must apply within 2 years of last month of service or of approval of the Act. 

: a present teachers; otherwise 15 years of total state service. 

ast ten. 
12 nA member each of ten years of service subsequent to 1920. 
“‘And who has maintained a good record.” 

“ “To include not less than 80 ‘anmtho of service. Or total of 20 years, 12 in state, to receive benefit throughout life 
Disability allowance not due until member incapacitated three consecutive school months. 

18 Five years a member of retirement association. Disability must have continued 60 days. 




















[258] 








TABLE 14.—MEDICAL EXAMINATIONS RE- 
QUIRED FOR AWARD OR CONTINUED 
RECEIPT OF DISABILITY ALLOWANCE 





= 


Examinations required 


States 

For continued 
receipt of 
allowance 


On application 
for allowance 


3 


Arizona 
California 
Connecticut 
Dist. of Col 


Hawaii. .. 
Illinois 
Indiana 
Maine* 


Maryland 
Massachusetts 
Michigan 
Minnesota 


. Montana... 
Nevada. 
New Jersey 

. New York.. 


North Dakota 
Ohio 
Pennsylvania 
Rhode Island 


. Vermont 
2. Virginia 
. Washington 
Wisconsin 


14 10 


1 Annually, for five years, and subsequently, as may 
be required, unless board exempts teacher from exami- 
nation. 

? Board may require examination once each year 
during first five years following disability retirement 
and once in every three year period thereafter, while 
member is under age 60. 

3 Board has authority to require medical examination 
in adjustment of disability claims. 

4 Allowance not to continue if examination shows 
removal of disability 

5 Joint-contributory system. 

6 Annually. 

7If board requests examination, at intervals of not 
less than 1 year; teacher under age 60. 

8 State board of education may requir 
amination. 

9In judging applications for retirement salaries 
legal proof of all necessary facts required. 

10 Board may require examination once each year 
during first five years following disability retirement, 
and oncein every three year period thereafter; teacher 
under age 62. 

11 Board may require examination once each year 
during first five years following disability retirement. 

% Teacher considered on leave of absence during 
first five years, and retains membership in system. If 
under age 60, to be examined once each year during 
this period. 

183 Board may require examination once each year 
teacher under age 62 

4 State board of education examines into and deter- 
mines eligibility of applicants for pensions 

15 Retirement board determines how long allowance 
shall continue. 

16 Applicant must show satisfactory evidence of dis- 
ability. State Board of Health or State Board of Edu- 
cation may order special medical examination 

17 At intervals not exceeding three years, or at any 
time new examination may be required. 

18 Applicant must prove disability to satisfaction of 
board. 

19 Applicant must furnish due proof of disability 

2 At any time, not more than once a year, board may 
require satisfactory proof of continuance of disability 


medical ex- 


if 








seems desirable that beneficiaries be permitted 
to exercise option in settlement of their retire- 
ment benefits. (4: 12-13; 6: 125-6; 12: 662; 
19: 85, 274-8; 217: 155-6; 23: 49.) One writer 


+} 


hat options may result in selection 


suggests 

against the system, and thereby increase cost 

(19: 276.) 
Under 


teacher may elect: (1) To receive a straight 


existing forms of settlement, the 
life annuity; (2) To provide his beneficiary 
with a retirement allowance, or (3) To have 
any contributions remaining to his credit re 
turned to the beneficiary in a lump sum. In 
case the third method of payment is elected, 
the beneficiary must seek advice on investment 
of the amount. There is thus the problem of 
reinvestment. However, the amount due may 
be too small to purchase a substantial annuity. 
In this case lump sum payments may be prefe: 
able. ‘Ihe main principle seems to be to pre- 
serve flexibility and permit the employee to 
determine within reasonable limits how the 
benefits should be applied. (19: 377-8; 30 


14. ) 


TABLE 15..-EXTENT OF DISABILITY 





States Extent of incapacity 


1 2 


Duties as teacher 
Further school service 
Satisfactory service 
Efficient service as te 
Further performancs 
Teaching 


. Arizona 

. Californi 

. Connecticut 
Dist. of Col 
Hawaii 
Illinois 
Indian 
Maine? Teaching‘. 

Maryland 

Massachusetts 

Michigan 

Minnesota 


Further performan 
Satisfactory service 
Teaching 

6 


Further service 

Further school service 
Performance of duty 
Performance of duty 


Montana 
Nevada 
New Jersey 
New York 


North Dakota 
. Ohio 

Pennsylvania 

Rhode Island 


Performance 
Performance 
oui 


Teaching‘. 

Efficient service as te 

Service in the publi 

Any occupation or w 
pensation of financial 


. Vermont 

. Virginia 
Washington 
Wisconsin 


' Incapacity likely to be permanent 

2 Extent of disability not specified 

8 Joint-contributory system. 

‘ Totally and permanently disabled 

Considered deserving of annuity 

® Mentally or physically incapacitat 
tional limitations not specified 

’ Permanently disabled. Occupatio 
not specified. 

8 Wholly and presumably permanent]; 
engage in such work. 


hyy 














Practice. Table 17 explains conditions gov- function to the state board of educatior 
erning options offered, funds involved, and 77; 20: 219; 12: 661.) Representat 
persons privileged to exercise the options, for both teacher and public’ on the cont 
the twelve retirement systems offering optional board is called for when a special boa 
forms of settlement. ministers the system. (/: 269; 6: 12 
341; 20: 219; 28: 16-17; 29: 158.) 

The problem of fixing the number 

Shall the make-up of the controlling board tribution of members of the retirement 
be prescribed so that both teacher and public js affected by considerations of administ 
are represented upon it? efficiency, as well as by the need of pri 

Theory. The management of a retirement adequate representation of interests. Sey 
fund may be entrusted to an already existing been suggested as a satisfactory numb: 
authority, or to a board especially appointed (0; 20; 24:77.) 
for the purpose. While the state board of edu- In connection with the make-up 
cation or similar agency may serve as a retire- board, it has been recommended that + 
ment board, the authorities concerned may not resentatives of the teachers should be . 
be able to give the management of the fund at large by and from the members of th: 
the attention required. (29: 157.) tem for periods of a length sufficient t 

Some writers on the administration of them familiarity with the problems hai 
teacher retirement systems recommend the (See 10: 20; 24: 77.) Related departme: 
creation of a special board to oversee the affairs the state should also be represented 0: 
of the systems, while others would entrust this board. (1: 269; 24: 77.) 


Discussion of Issue Fifteen 


TABLE 16.—-CIRCUMSTANCES UNDER WHICHIDISABILITY ALLOWANCE MAY BE 
DISCONTINUED OR REDUCED 





States Condition of beneficiary as shown | Allowance discontinued 


by re-examination or reduced 


1 2 3 


1. Connecticut Disability no longer exists Allowance to cease 





2. Hawaii Beneficiary able to engage in gainful occupation | Pension reduced to amount which togethe: 
paying more than difference between allow- annuity and amount earnable, shall 
ance and average final compensation. average final compensation. 


. Indiana.........| Disability removed Pension to cease. 


; | Beneficiary able to return to teaching Allowance to cease. 

Beneficiary able to engage in gainful occupation | Pension reduced to amount which together w 
paying more than difference between allow- annuity and amount earnable, shall eq 
ance and average final compensation. average final compensation. 


. Massachusetts....| Disability preventing satisfactory service as a | Allowance to cease. 
teacher no longer exists. 


. New Jersey Beneficiary not totally incapacitated physically | Allowance reduced to amount which adds 
or mentally for performance of duty, or en- amount then earnable, shall not exc: 
gaged or able to engage in gainful occupation. average salary. 





. New York.......| Beneficiary engaged or able to engage in gainful | Pension reduced to amount which, toget! 
occupation paying more than the difference with annuity and amount earnable, s! 
between allowance and final average salary. equal final average salary. 


. Ohio Beneficiary physically and mentally capable of | Beneficiary restored to previous position 
resuming service similar to that from which salary, or position and salary similar theret 
retired. at first day of next succeeding school year. 


. Pennsylvania. ...| Beneficiary no longer physically or mentally | State annuity discontinued; or reduced 
incapacitated for further performance of duty; amount not over that by which the bene 
or beneficiary able to engage in gainful occu- ficiary’s last year’s salary exceeds present 
pation. earning capacity. 


11. Virginia Beneficiary no longer incapable of rendering | Pension to cease. 
efficient service as a teacher. 


12. Wisconsin Total disability not continued or member able to | Annuity to cease. 
engage in any occupation for remuneration or 
profit. 











1 Joint-contributory system. 























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Practice. In five states (Arizona, Califor- Discussion of Issue Sixtee 
nia, Nevada, Rhode Island, and Virginia ) the Salt ts dabiclile sctuarial titestiot: 
state board of education oversees the affairs retirdemeat syste be provided? 
of the retirement system. In the District of Theory. The desirability of prov 
Columbia the Commissioners of the District periodic actuarial investigations is 
administer the system. (See Table 18.) recognized. Such a practice is a mean 

The total number of members on the special _anteeing the financial soundness of a 1 
retirement boards ranges from three to seven, fund. 
the most frequent number being five. With The amounts paid into the reserve { 
one exception (Indiana), these boards include, order to guarantee the benefits prom 
by definite statutory prescription, representa- based upon careful actuarial calculatio: 
tives of the public. The educational interests calculations constitute the best predicti 


of the state are usually represented by the chief what amounts and rates should be fixe: 
state school official. time to time it may be necessary to rey 


estimates if the financial soundness of 


a renee * b § th tirement system is to be preserved. (2/ 
representatives o ers e P , 
peers = a eroieterea te see also 3: 12-13; 10: 43; 14: 286; / 


system. (In Indiana the act states that the 92. 

board shall not include more than two such eg ne 2 
members.) While these members are some- teacher retirement systems studied, eleve: 
times appointed by the governor, they are more _ provision for a periodic actuarial investig:: 
often elected by the body of teachers. They ‘Table 19 gives information concernin; 
ierve from two to six years. eleven states. 


Eight of the retirement boards include from Table 19 shows that the retirement 
one to five members at large. In six cases these Usually provide for an actuarial investiga 
are appointed by the governor for a term of shortly following the inauguration of th 
one to six years. In two cases they are chosen ‘*™ (within about three years), and 


by other members of the board, for from one five-year periods thereafter. ‘Eke boards are r 
on thud Gales quired or authorized to employ actuari: 


vice, and to keep records in such form 
Among the members at large, in the case of make possible reliable investigations of th: 

Hawaii and New York, there is an officer of perience of the system. In Pennsylvani 

a bank, who is not a governmental employee. board is to appoint an actuary. In New York 

In Wisconsin such members are tobe persons and Ohio the law calls for the investigatio: 

who have had experience in making invest- be made by a “competent actuary familiar wi! 

ments. retirement systems.” 


In general, the retirement boards include 


ADMINISTRATION 


OF 


AGENCY IN CHARGE 


TABLE 18. 





CONOMICALLY, no school system of a large city is completely effective, unless 

there is a sound and satisfactory method of retiring aged teachers with the con- 
sequent freedom from anxiety. Only a sound and satisfactory retirement fund can 
prevent either the dismissal of aged teachers without resources, or the sacrifice of 
the best interests of the schools in order to continue the employment of teachers 
who are not capable. Waney, Anne R. “Reasons for a Teacher Retirement Fund.” 
School and Community December, 1928. p. 606. 























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Selected Special Bibliography 


1. Literature 


Below are listed the references on teacher re- 
tirement systems which have been used in de- 
veloping the preceding discussions of theory as 
it relates to the sixteen issues. 


1. ALMACK, JOHN C., AND LANG, ALBert R. Prob- 
lems of the Teaching Profession. Houghton 
Mifflin Company, Boston. 1925. Chapter 14, 
“Teachers’ Pensions,” p. 255-72. 

2. BRIGHAM, Harotp F. “Pensions for Librarians.” 
Library Journal 51: 267; March 15, 1926. 

3. Buck, Georce B. “Actuarial Problems Incident 
to the Organization and Management of 
Teachers’ Retirement Systems.” National 
Council of Teachers’ Retirement Systems. 
Proceedings. Boston, Mass. February 27-29, 
1928. p. 11-15. 


CARNEGIE FOUNDATION FOR THE ADVANCE- 
MENT OF TEACHING, 522 Fifth Avenue, New 
York, New York. See references 4, 5, 6, 7, 8, 
9, 10, and 31 below. 


4.—, Furst, Clype, AND KANpeEL, I. L. Pensions 
for Public School Teachers. Bulletin 12, 
1918. 85 p. 

5.—, Fifteenth Annual Report of the President and 
of the Treasurer. 1920. p. 87-100. 

6. —, Sewenteenth Annual Report of the President 
and of the Treasurer. 1922. p. 121-43. 
7.—, Nineteenth Annual Report of the President 
and of the Treasurer. 1924. p. 137-57. 
8.—, Twentieth Annual Report of the President 
and of the Treasurer. 1925. p. 143. Refer- 
ing to discussion of “The Administration of 
Teachers’ Disability Benefits,” by Donald 
Du Shane at meeting of Natiofal Council 
of Teachers’ Retirement Systems, February 

25, 1925. 

.—, Furst, Clype, MATTOcKs, RAYMOND L., AND 
Savace, Howarp J. Retiring Allowances for 
Officers and Teachers in Virginia Public 
Schools. Bulletin 17, 1926. 70 p. 

10.—, SAVAGE, Howarp J., AND CocsweLL, EpMUND 
S. A Retirement Plan for Colorado Public 
Schools. Bulletin 22, 1928. 72 p. 


11. CLark, F. B., SANDELL, MARY, AND JAMeEs, W. A. 
“Report on a Proposed Teachers’ Retirement 
System for Texas.’ Texas Outlook 10: 52-4; 
January, 1926. 

12. Cuppertey, Ettwoop P. State School Adminis- 
tration. Houghton Mifflin Company, Boston. 
1927. “Pensions for Teachers,” p. 658-62. 

13. Fremine, S. E. “Sources of Support of the New 
Retirement Plan.” Washington Education 
Journal 8: 111-12; December, 1928. 

14. HousmAN, Ipa E, “A Preparatory Program for 
Rettirement Legislation.” Educational Review 
73: 284-7; May, 1927. 


15. KersHNeR, W. E. “How to Meet Lia 
Prior Service.” National Council of 
Retirement Systems. Proceeding: 
Texas. February 23-24, 1927. p. 13-1¢ 

. LANTMAN, E. G. “Advantages and D 
tages of Options in Retirement 
National Council of Teachers’ R, 
Systems. Proceedings. Cleveland 
February 25-27, 1929. p. 12-13. 

. McCanan, Davin. State Insurance in t/; 
States. University of Pennsylvania 
Philadelphia. 1929. Chapter 10, 
Funds,” p. 137-75. 

- MELLIN, Lituian. “The Retirement Fun 
tional League of Teachers’ Associat 
letin 12: 21-3; April, 1929. 

. MeriAM, Lewis. Principles Governing | 
tirement of Public Employees. D. A, 
and Company, New York City. 1918. 4 


NATIONAL EpUCATION ASSOCIATION 


Sixteenth Street, Northwest, Washington 


D. C. See references 20, 21, and 22 bel: 


20. —, PyrtLe, E. Rutu. “Report of the Con 
on Retirement Allowances.” Proceedings 
217-27; July, 1929. 

21.—, Research Bulletin of the National Edu 
Association. “The Advance of the T¢ 
Retirement Movement.” 6:149-204; Ma 
1928. 

.—-, Research Bulletin of the National Edu 
Association. “Efficient Teaching and Ret 
ment Legislation.” 4:91-162; May, 192 


. PALMER, Niwa Pear. Pension Systems for Pu! 
School Teachers. U. S. Department of th 


terior, Bureau of Education. Bulletin, 1927 


No. 23. Government Printing Office, W 
ington, D. C. 90 p. 
. Prosser, CHARLES A., AND HAMILTON, W 


The Teacher and Old Age. Houghton Mith 


Company, Boston. 1913. 140 p. 

. “Retirement for Age.” School and Society; 
84+; July 18, 1925. 

. “The Retiring Age.” Journal of Education | 
128; August 27, 1928. 

. Rocn, Jenniz. “What is a Teachers’ Retiren 


Fund?” Journal of the Louisiana Teache) 


Association 6: 9-10; April, 1929. 


. SHAW, ALBERT M. “Retirement Allowances 


National League of Teachers’ Associat 
Bulletin 12: 15-21; April, 1929. 

. STUDENSKY, PAUL. Teachers’ Pension Systems 
the United States. D. Appleton and Compar 
New York City. 1920. 460 p. 

. Woon, Joun A. 3p. “Discussion of Mr. E 
Lantman’s Paper on ‘Advantages and D 


advantages of Options in a Retirement Sys 


tem.’”’ National Council of Teachers’ Reti: 
ment Systems. Proceedings. Cleveland, O! 
February 25-27, 1929. p. 13-15. 


[268 ] 





PriTcHETT, Henry S. The Social Philosophy of 
Pensions With a Review of Existing Pension 
Systems for Professional Groups. Bulletin No 
25. Carnegie Foundation for the Advance 
ment of Teaching, New York City. 1930 
p. 3-16, 33-44. 


2. Laws 


In the following sources may be found the 
<t of the state laws that form the basis for 
he discussion in this section of teacher retire- 
ment practice as it relates to the sixteen issues. 


STATE OF ARIZONA. School Laws of Arizona 
Article 6, par. 1046. “Retirement of Teach 
ers; method; pension.” Office of Superin 
tendent of Public Instruction. p. 14-15 
Phenix, Arizona. 1929. 

STATE OF CALIFORNIA. School Code—1929. Di 
vision V, Part IV, “Retirement of Teachers.’ 
Chapters I-VI. p. 284-300. Sacramento, 
California, 1929. 

STATE OF Connecticut. “Laws relating to 
schools.” Connecticut School Document No. 
5—1922. Chapter XVI, Sections 223-36, p. 89- 
99. Hartford, Connecticut; Connecticut 
Schools 6: 8, 11, 15; July-August, 1925. Chap 
ters 142, 214, and 376; Connecticut Si hools 8: 
10-11, 13; July and August, 1927. Chapters 
223 and 259; House Bill No. 511, Chapter 183, 
Sections 1-4. Office of Teachers’ Retirement 
Board, Hartford, Connecticut. 12 p. 1929. 

District OF CoLUMBIA. Compilation of Laws 
Affecting the Public Schools of the District 
of Columbia 1804 to 1929. ‘Title 27, “Re 
tirement System for Teachers.” See “Teach- 
ers’ Retirement Law of 1920 Amended,” Sec 
tions 1-20. p. 241-45. Government Printing 
Office, Washington, D. C. 1929. 

. Terrirory oF Hawau. Laws Relating to the Em 
ployces’ Retirement System of the Territory 
of Hawaii. Employees’ Retirement System of 
the Territory of Hawaii. Publication No. 4, 
May 26, 1927, Act 55, Sessions Laws of 1925, 
Acts 31, 108, 223, Session Laws of 1927. 
Honolulu, T. H. 31 p. 

TATE OF ILLINOoIs. The School Law. “An Act in 
relation to an Illinois State Teachers’ Pension 
and Retirement Fund.” Circular No. 225, Sec- 
tions 210a, 1-36, p. 95-6, 160-8. Springfield, 
Illinois. 1928. 

“ATE OF INDIANA. Laws of Indiana Relating to 
the Public School System. Chapter 29, ‘“Teach- 
ers’ Pensions,” Sections 1027-44, p. 426-57. 
Indianapolis, Indiana, 1927. School Laws. 
A Supplement to the School Laws of Indi- 
ana, 1927 Edition. Acts 1929. Sections 199 
200. p. 75. Indianapolis, Indiana. Septem- 
ber, 1929. 

STATE OF MAINE, DEPARTMENT OF PUBLIC IN- 
STRUCTION. Laws of Maine Relating to Pub- 
lic Schools. “An Act to Establish a Teachers’ 


[ 269 ] 


_ 


Retirement System.” Chapter 209, P 192 
Sections 1-22, p. 103-11, Augusta, Maine 


1925; Chapter 136, enacted in 1929, For tex 


contributory act see: ‘Teachers’ Pen 


Sections 169-77, p 
ng to Public Schools, : 
Chapter 41, “An Act relating to ichers 
Maine, 1927; Chapters 127, and 3, enacted 
in 1929 
STATE OF MARYLAND. Public School Laws. Chap 
ter 8-A, 1927. Chapter 344, Section 92-105 


p. 65-88. State Board of Education, Balt 


Pensions.” Sections 169-71, p. 1-2, Augusta 


more, Maryland. June, 1927 

COMMONWEALTH OF MASSACHUSETTS. General 
Laws Relating to Education. Bulletin of the 
Department of Education, 1927, No. 4. Chap 
ter 32, Sections 6-19, 32-3, 35, 37-8, 42-5, 91-2: 
p. 48-57. Boston, Mass. Chapter 365, Sections 
1-7, Acts of 1929. Senate Bill 3 Sections 
1-4. Office of Teachers’ Retirement Board 
Boston, Mass. 4 p. March, 1930 

STATE OF MICHIGAN. Michigan Tea s Re 
tirement Fund Law. Act § of the Publi 
Acts of 1929. Sections 1-15. Leaflet. Teacl 
ers’ Retirement Fund Board. Lansing, Mik 
4 p 

STATE OF MINNESOTA. Laws of Minnesota R 
lating to the Public School System, Including 
the State Teachers College and the Univer 
sity of Minnesota. “State Teachers’ Insu 
ance and Retirement Fund.” Sections 412-2 
p. 109-15. Prepared under direction of At 
torney General and Commissioner of Educa 
tion. St. Paul, Minnesota, 192 Educationa 
Laws of General Interest Passed by the 1929 
Legislature. Supplement to the 19 Edition 
of the School Laws. Chapter 163-H. F. No 
127. “Teachers’ Insurance and Retirement 
Fund.” p. 10-11. State Department of Edu 
cation. St. Paul, Minnesota. 1929 

STATE OF MoNnTANA. School Laws. Chapter 88 
“Teachers’ Retirement Salary Fund.” Sections 
1113-32, p. 65-70. Compiled at office of Super 
intendent of Public Instruction, Helena, Mon 
tana. May, 1929. 

STATE OF NevapDA. The School Code 192/, as 
amended. “Retirement Salaries for Teachers.’ 
Sections 1-19, p. 147-52. Compiled and issued 
by Superintendent of Public Instruction 
Carson City, Nevada. August, 1927 

STATE OF New Jersey. The School Laws—1928 
Article XXVIII, “Teachers Pension and An 
nuity Fund.” Section 536-55, p. 299-339. Tren 
ton, New Jersey. 1928 

STATE OF New York. Education Law. Article 
43-b. (Added by L. 1920, ch. 503, as amended 
to July 1, 1928.) “State Teachers’ Retirement 
Fund for Public School Teachers 


1100-1109q. 26 p. Pamphlet issued by New 


Sections 


York State Teachers’ Retirement Board, Al 
bany, New York. 1928 





. Stare or Nortu Dakota. General School Laws. 
“Teachers’ Insurance and Retirement Fund,” 
Sections 1495-1528, p. 135-41. Department of 
Public Instruction, Bismarck, North Dakota. 
1927. 

. Srare oF Onto. State Teachers Retirement Sys- 
tem of Ohio Law. Pamphlet issued by Teach- 
ers’ Retirement Fund Board. Columbus, Ohio. 
1925. 35 p. 

. COMMONWEALTH OF PENNSYLVANIA. The School 
Law. Article LVI. “Teachers’ Retirement 
System.” Sections 5601-19. p. 253-74. Depart- 
ment of Public Instruction, Harrisburg, 
Pennsylvania. 1929. 

. STATE OF Ruopve IsLanp. Laws Relating to Edu- 
cation in Force December Thirty-First, 1923. 
Chapter 72. “Of the Pensioning of School 
Teachers in this State.” Sections 1-5, p. 23-4. 
Public Education Service, Providence, R. I., 
1924; Laws Relating to Education, Supple- 
ment II, Acts of 1926. Chapter 776, “An Act 
in Amendment of Sections 1 and 5 of Chapter 
72 of the General Laws, Entitled ‘Of the 
Pensioning of School Teachers in this State.’ ” 
p. 2-3. Public Education Service, Providence, 
R. I., 1926. 


21. STATE OF VERMONT. General Laws of 191 
ing to the Department of Educat 
Amendments to 1929. Chapter 56. “! 
and Teachers’ Retirement Fund.” 
Acts of 1919; Sections 1-25, p. 21-28: 
Acts of 1929. “Annuities for Teach: 
tired before Passage of this Act.” § 
1-4, p. 28. Published by authority, 1929 
pelier, Vermont. 

22. STaTe oF VirciniA. Virginia School Lax 
letin Vol. X, June, 1928. Supplement 
“Pensions for Retired School Teachers 
tions 787-805, p. 45-50. State Board of | 
tion, Richmond, Virginia, 1928. 

23. STATE OF WASHINGTON. 1923 Code of Pu 
struction, Annotated. Article XII—Tea 


State Retirement Fund. Sections 322-44 


124-33. Department of Education, O 
Washington, 1923. 

24. STATE OF WISCONSIN. Laws Relating to ( 
Schools. Chapter 42. “Teachers’ Reti 
Act.” Sections 42, 20-42, 54, p. 509-16 
ter 20, “Appropriations, Salaries.” Sect 
30, p. 248-49. Published under direct 
State Superintendent, Madison, Wis 
Chapter 491, Laws of 1929. Sections 


Published by Department of State. 1929 





OUND TEACHER retirement legislation can entail no hardship upon any teacher. 
Joining a retirement system means no personal sacrifice, even though a teacher 
may not continue in the profession until the age of normal retirement. On the other 
hand, the failure of a small group of teachers to support retirement legislation may 
make such legislation difficult or impossible of enactment and result in harm both 
to teachers and children. Every teacher should give his support to the enactment of 
a sound teacher retirement system, if for no other reason than his interest in the 
advancement of the profession. Pyrtle, E. Ruth. “Efficient Teaching and a Retirement 
System.” School and Society, November, 1928. p. 591-2. 














Mich 


Minr 











Where to Write Concerning Details of State and Local Retirement 


[his section is included for those who de- 


‘his report as to the administration and financ- 


ng 


re more information than could be given in 


f. and procedure followed in securing 


Systems 


and local 


wislation for, teacher retirement systems. The 


Chis 


following directories give the name and 


dress of persons to whom correspondence s! 


teacher retirement systems 


ad 


\ould 


be sent to secure information concerning state 


DIRECTORY OF STATE TEACHER RETIREMENT SYSTEMS OF LIMITED APPLICATION 
AND OF LOCAL RETIREMENT SYSTEMS 





bama 
( uornia 


rado 


Connecticut 
Delaware. 


Georgia 


Indiana 


lowa 


Kansas 


Kentucky 


Louisiana 
Maryland 


Massachusetts 


Michigan 


Minnesota 


Nebraska 
New Hampshire 


New York 








| City or County 


| 

| 

| 

| Montgomery 
San Francisco 

| 


| Colorado Springs 
Denver 

} Greeley 
Pueblo 

| (District No. 1) 
New Haven 
Wilmington 
Atlanta 


Augusta 
Macon 


Chicago 


Teachers’ Pen- 
sion Law. 
Compulsory and 
Voluntary | 
Retirement 
Law. 
Peoria 


Terre Haute 


| Cedar Rapids 


Davenport. . 
Des Moines. . 


| Sioux City... 


Atchison. . , 
Leavenworth... 
Parsons. .... 
Topeka 
Lexington 
Louisville 
Newport 
New Orleans 
Baltimore 
Boston in'gigi te 
Contributory 
System 
Non contribu- 
tory System. 
Detroit ; 


Duluth.. 
Minneapolis 


St. Paul 
Omaha 
Concord... . 


Nashua... 
New York City 


:c 


Person to whom correspondence should be 
addressed relative to retirement systems 


| W. R. Harrison, Superintendent of Schools 


Ralph R. Nelson, Secretary-Actuary, San 
City Employees’ Retirement System 

H. M. Corning, Superintendent of Schools 

R. A. Puffer, Assistant to the Superintendent 


Francisco 


of 


Schools. 
I. E. Stutsman 
James H. Risley 


Superintendent of School 
Superintendent of Sct 
Robert B. Hall 


Secretary, Retirement Fund Board 


Miss A. Mary Cornell 

R. R. Ritchie, Assistant Superintendent in 
of Business Affairs. 

B. Graham West, City Comptroller 


Charge 


Walter P. Jones, Superintendent of Schools 


Miss Mary Abbe, 
Fund Board 


Recording Secretary, Retirement 


William J. Bogan, Superintendent of 


Miss Catherine C. Quinn 
tirement Fund Board 


Financial Secretary, Re- 


Miss Nellie Failing 


Arthur Deamer, Superintendent of Schools 

Frank L. Smart, Superintendent of Schools 

Miss Edith W. Cushing, Secretary, Teacher Retire- 
ment System bog ses 

M. G. Clark, Superintendent of Schools 

William D. Wolfe, Superintendent of Schools 

Ira J. Bright, Superintendent of Schools 

Rees H. Hughes, Superintendent of Schools 

H. L. Armstrong, Business Manager, City Public 
Schools sae 

Miss Mary A. Walby, Secretary, Bo 
and Annuity 


ird of Insurance 


Miss Carrie R. Gross, Secretary, Trustees of Annuity 


Fund ‘ ere 
Miss Dora Cumming........ 


\. J. Tete, Secretary-Treasurer, Board of Trustees, 
Teachers’ Retirement Fund 

Sherwood R. Murphy, Secretary, Employees Retire- 
ment System ere 


William D. Kenney, Executive Office, Boston Retire- 
ment Board 


Miss Ellen M. Cronin, Secretary, Boston School Com- | 


mittee ; eae 
Edward M. Lane, Secretary, Teachers’ Retirement 
Fund Board ere , 
Carl Loining, Secretary, Duluth Teachers’ Retire- 
ment Fund Association. 


Philip E. Carson, Secretary, Minneapolis Teachers’ 
Retirement Fund Board 

Miss Florence Rood, Secretary, Retirement Fund 
Board... bcenneeaa 

Miss Mary E. Bird, Secretary, Board of Education 


Leigh S. Hall, President, Board of Education 

>. H. Noyes, Superintendent of Schools . 

Louis Taylor, Secretary, Teachers’ Retirement 
Board, Teachers’ Retirement System of the City of 
New York 


| City 
| S. D. Copeland, Assistant Superintendent of Schools. | 


| 372 St. 


| 603 


Address 


Montgomery, A 

Room 215, ( 
San Francis 

Colorado Spring 


Denver, ( 
Greeley, ( 
Pueblo, Col 


City Hall, 
Conn 

1806 Van Bi 
Wilmingtor 


Atlanta, Ga 
Hall, Atlant 
\ugusta, Ga. 
Macon, Ga 


Room 1502, 188 V 
Randolph Street, 
cago, Ill 

460 S. State Stree 
cago, Ill 


602 N. Madison 
Peoria, Ill 


1900 N. 13th Street 
Haute, Ind 
Cedar Rapids, I 
Davenport, lowa 


Des Moines, Iowa 
Sioux City, lowa 
Atchison, Kans 
Leavenworth, K 
Parsons, Kans. 


Topeka, Kans 
119 E. Maxwe 
Lexington, Ky 
742 S. 22nd Street 
ville, Ky 
711 Monroe Stre 
port, Ky 
Municipal Building 
Orleans, I 
City Hall, 
Md. 


Room 65, Bosto: 

Hall, Boston. Mass 

15 Beacon Street, B 
Mass. 


1354 Broadway, Detr 


Mich, 

Board of Educatior 
ministration 
Duluth, Minn 

742 


finn. 

Peter Street 

Paul, Minr 

City Hall, On 
Nebr. 

Concord, N. H 

Nashua, N. H 

Municipal Buildi: 


‘ 


York, N. ¥ 


Metropolitan Bank 
Building, Minneayx 


Vest 
Chi 














DIRECTORY OF STATE TEACHER RETIREMENT SYSTEMS OF LIMITED APPLICA® oy 




































































AND OF LOCAL RETIREMENT SYSTEMS—Continued Receé 
= =I Phe 
State City or County Person to whom correspondence should be Address : er 
addressed relative to retirement systems 5 retil 
i) Som _— pensio 
CR» 4.4 neat eo Portland........ | C. A. Rice, Superintendent of Schools......... ... | Portland, Ore. securit 
Rhode Island. OS ae E. S. Mapes, Superintendent of Schools........... Bristol, R. I. 
Newport... ..... | Miss Barbara C. Taylor, Secretary, Teachers’ Retire- | 9 og Street - prores: 
7 RE oR ee On ere R. I. : ? 
Providence...... | Walter H. Merriss, City Auditor................. city “Hal, Proy , ; of ors 
Tennessee. ...... Chattanooga... .. . E. Walker, County Superintendent of Schools... hein, Te: . lowan 
Knox County.... . W. Morris, County Superintendent of Schools... | Knoxville, Tenn 1 ’ 
Nashville........ J. J. Keyes, Acting Superintendent of Schools... ... Nashville, Tenn groups 
cca stewee San Antonio..... C. A. Arnold, Secretary-Treasurer, Pension Society . — Noland Stre: , Ww hole 
ntonio, Texas : 
kis «xubuanes Salt Lake City... | George King, Secretary, Retirement Fund Board... | ood and | ty not f 
ui ing, Salt ke 
City, Utah. tea he 
Washington..... Everett......... | Miss Beatrice Robinson.............. ae ee Apt. C, Marlb } 
Everett, Wash the n 
BIER nos dses» Ps ac dente smmntns Aches ¢esuss she 239 Central B g blis! 
Seattle, Wash publis 
SOCRGE. 06.0%... BY GOO Ee, FOR. oy Stee dns cinsseocscre + 1930 Eighth Street 01 o 
kane, Wash. 4 yA 0 
Tacoma..... ... | John O. Peterson, Secretary, Tacoma Teachers’ Re- | Central School B he N 
on Bes on eG tte ok 46 bas 00.0.0 Tacoma, Was! : ine 4 
West Virginia.... | Parkersburg. ... H. W. Pig ~ aa Superintendent-elect of Schools. . . Parkersburg, W. \ erence 
Wheeling....... C. A. Danford, Secretary, Teachers’ Retirement Pen- | Administration B ‘ xt 
UNG ak d= cae ties 654 64546 k et ake v0 es 2125 Chapline Street Teach 
Wheeling, W. Va { ea 
Wisconsin. ...... Milwaukee...... | Miss Rose Snell, Clerk, Public School Teachers’ An- | Schooi Administration: Theor 
nuity and Retirement Fund................. Building, 10th & |} . 
i land, Milwaukee ' dustri: 
; . 
systen 
DIRECTORY OF STATE AND TERRITORIAL TEACHER RETIREMENT SYSTEM Group 
ae | State or Territory Person to whom correspondence should be addressed Address 
; relative to teacher retir t T 
sine cine a ike Leo W. Breuer, Commissioner of Education............. Territory of Alaska, Juneau, Ala 1. CA 
us on 6 tiie C. O. Case, State Superintendent of Public Instruction.... | Phoenix, Ariz. . 
California........ Miss Marion H. Ketcham, Assistant Secretary, Public School | Care State Department of Educa: ME 
Teachers’ Retirement Salary Fund Board.............. Box 615, Sacramento, Calif. He 
Connecticut. ..... Miss Derothy M. Shanley, Secretary, Teachers’ Retirement 
Aid ihe wired bao vi kiv\ ate sans Sele ee ost State Capitol,Hartford, Conn. Pri 
: Dist. of Columbia..| Maj. Raymond O. Wilmarth, Assistant Superintendent of | Franklin Administration Building, |} r 
| sss SRP LOS bas 6 de orddedkead shiien eb eee -_ K Streets, N. W., Washingt ¢ ’ 
: . &. a 
j ee ee Henry P. O'Sullivan, Secretary, Employees’ Retirement Room 2, Second Floor, National G 
: System of the Territory of Hawaii.................... Armory, Honolulu, Hawaii. me 
Illinois........... | R.O, Clarida, Secretary, Teachers’ Retirement Fund Board ; Centennial Building, Springfield, | por 
; PO div'nks ae O. H. Greist, Executive Secretary, Teachers’ Retirement 
; . Oe Sry faa ere 224 State House, Indianapolis, Ind 
: ae Bertram E. Packard, State Commissioner of Education. Augusta, Me. 2 Ca 
Edward E. Roderick, Deputy Commissioner of Education.. | State House, Augusta, Maine. = 
: Maryland........ Miss mp Barkley, Secretary, Teachers’ Retirement | 2002 Lexington Building, Baltimor: Te 
ERPS ees > eee Md. the 
: Massachusetts. . .. notes L. Lent, Secretary, Teachers’ Retirement Board. State House, Boston, Mass. 
: Michigan. ....... rs. Georgiana Larabee, Secretary, Michigan Teachers’ Michigan Education Association Bu Fo 
“oo ale ta Sree Bea ing, Lansing, Mich. 
Minnesota... .... H. E, White, Secretary, Teachers’ Insurance and Retirement 73- 
es ee ns ss nota esha wtbbakhaseaks® eon St. Paul, Minn. I 
Montana......... Owen D. Speer, Chairman of Committee, Superintendent of 
Sep EP TS Oa ae Deer Lodge, Mont. du 
Nevada.......... Mrs. C. H. Luke, Executive Secretary, Public School Teach- “a 
ers’ Retirement Salary Fund Board.................-- Carson City, Nev. 
i New Jersey...... Joga A, Wood, 3d, Secretary, Teachers’ Pension and Annuity the 
P. O. Box, 840, Trenton, N. J. 
Standard Building, Albany, N. Y. 3. Ca 
Dickinson, N. D. : Te 
Ohio State Savings Building, 85 E. Ga the 
Street, Columbus, Ohio. Fo: 
: South Office Building, Harrisburg, Pa 35- 
: Manila, P. I. 
San Juan, Porto Rico. ! 
: 119 te House, Providence, R. I. “ 
mpeey, C State House, Montpelier, Vt. PY 
Miss —aeeatte INET bow nnd nen sechindie 00:0 State House, Montpelier, Vt. sio 
Virginia......... Harry Foster, Pension Clerk, Department of ———.-- Richmond, Va. de 
Washington...... Mrs. Elva Edwards Cole, Secretary, State Teachers’ Reti od 
; RE, * DNs cbs Vblees dese acembeNbredetia sx Box 748, Olympia, Wash. dif 
Wisconsin........ R. eyo Secretary, Teachers’ Retirement Fund 
TIER Cr rer ee CRP ree State Capitol, Madison, Wis. 
A. N. Trather, Director of Investments, Teachers’ Retire- 4. Ca 
I vigin sobs caccchics exew os sdeudscubenet State Capitol, Madison, Wis. . th 
( 
M 




















The following references deal with teacher 
retirement provisions, the general problem of 
pension and retirement plans, and financial 
security in old age. They are taken from 
professional and lay magazines, publications 
of organizations interested in retirement al- 
lowances for teachers or other employed 
groups, and books dealing with the subject in 
whole or in part. This list of references does 
not represent a complete bibliography on 
teacher retirement allowances. It includes only 
the most pertinent and available material 
published since that reported on pages 195- 
201 of the May, 1928, Research Bulletin of 
the National Education Association. The ref- 
erences are arranged in the following order: 
Teacher Retirement Allowances, General 
Theory and Development, Pensions for In- 
dustrial Workers, Public Service Retirement 
Systems, and Pensions for Other Employed 
Groups. 


Teacher Retirement Allowances 


1. CALIFORNIA Pusiic ScHooL Teacuers’ REeTiRE- 
MENT SALARY COMMISSION. (Alexander R. 
Heron, Chairman.) Report. California State 


Printing Office, Sacramento, Calif. 1929. 64 p. 

Status of teacher retirement legislation in 
California. Presents general policies of Retire- 
ment Salary Commission. Includes minority re- 
port. 


nm 


. Carnegie Foundation for the Advancement of 
Teaching. Twenty-Third Annual Retort of 
the President and of the Treasurer, 1929. The 


Foundation, 522 Fifth Avenue. New York. p. 
73-100. 
Reports on municipal pension studies, in- 


pension publi- 


retirement in 


dustrial retirement plans, and 
cations. Reviews also teacher 
the various states. 


3. Carnegie Foundation for the Advancement of 
Teaching. Twenty-Fourth Annual Report of 
the President and of the Treasurer, 1929. The 
Foundation, 522 Fifth Avenue, New York. p. 
35-77, 123-36. 

Part III concerns the social philosophy of 
pensions, including a review of existing pen- 
sion systems for professional groups. Part V 
deals with teacher retirement legislation in the 
different states. 


4. Carr, WiLL1AM G. “Recent Laws That Affect 
the Teacher Directly.” Nation’s Schools 5:55; 
May, 1930. 


6. 


10. 


13. 


[ 273] 


. “Checklist for 


. “Considering the Teachers Retirement 


. “Determining Retirement Rates.”’ 


. GILDFMEISTER, 


Recent Selected References on Teacher Retirement and Related Topics 


Section devoted to the extent and nature of 
retirement legislation in 1929. 


Teacher Retirement Systems— 
Table %9.” Research Bulletin 8:70; March, 
1930. Research Division, National Education 
Association, Washington, D. C. 

Sets up twelve criteria by which a retirement 
system may be judged. 
CoLorApo EpUCATION ASSOCIATION, RETIREMENT 
Funp Committee. (Alma Krusen, Chairman.) 
“Report of the Committee on Retirement Allow- 
ances for the Colorado Education Association.” 
Colorado School Journal 44:23-6; January, 
1929. 

Describes activities of the 
pointed to study the need for retirement legis- 
lation and to formulate a bill providing for a 
state teacher retirement system. 


committee ap- 


Fund.” 
School and Community 15:112; February, 1929. 

Deals with development of retirement 
visions for teachers and other employed groups. 


pro- 


Ohio Schools 
8:43, 68-9; February, 1930. 

Report of W. E. Kershner, Secretary of the 
State Teachers Retirement System. Explains the 
necessity of reserve funds. 
Evsspree, WILLARD S. Teacher Turnover in tne 
Cities and Villages of New York State. Con- 
tributions to Education, No. 300. Bureau of 
Publications, Teachers College, Columbia Uni 
versity, New York City. 1928. 88p. 

Data on amount of turnover due to retirement 


FLEMING, S. E. “The Retirement Fund—An Efh 
ciency Measure.” Washington Education Jour- 
nal 8: 208-9; March, 1929. 

Presents reasons for a teachers’ 
system from standpoint of state. Believes its one 


retirement 
purpose improvement of school service. 


FLEMING, S. E. “The State’s Share in Financing 
Retirement.” Washington Education Journal 9: 
170; February, 1930. 

Discusses the cost to the state of the retire- 
ment law proposed for Washington. 


Tuepa. “Why the Retirement 
Fund Should Pass.” Minnesota Journal of Edu- 
cation 9: 782-3; March, 1929. 

Favors passage of teacher retirement bill pro- 
posed for Minnesota, as a means of raising pro- 
fessional standards and as an economy measure. 


HeNnpon, Tecra. “Teacher Retirement.” New 
Mexico School Review 8%: 20-1; February, 1929. 

















15. 


16. 


17. 


19. 


20. 


Discusses development and basic principles 
of teacher retirement systems. 


Henpricks, E. L. “Pensions for Teachers.” 
Missouri School Journal 47:12-13; January, 
1929. 

Favors pensioning of teachers. Points out that 
“private industry invests millions in retirement 
plans and counts it good business.” 


McCanan, Davin. State Insurance in the United 
States. University of Pennsylvania Press, Phila- 
delphia, Pa. 1929. Chapter 10, “Pension Funds,” 
p. 137-75. 

Includes discussion and tabular data descrip- 
tive of certain provisions of state teachers’ and 
state employees’ retirement funds. 


MerepitH, Avsert B. “Elements of Successful 
System of Teachers’ Retirement.” United States 
Daily 5:14; March 25, 1930. 

States that retirement should be based on (1) 
justice to the teacher as a public servant, and 
(2) the increasing benefits derived by society 
from the work of the public schools. 


NATIONAL CounciL OF TEACHERS’ RETIREMENT 
Systems. Proceedings of the Sixth Annual Meet- 
ing. Cleveland, Ohio. February 25-7, 1929. 22 p. 

Includes historical statement concerning the 
Council, discussions of teacher retirement sys- 
tems from viewpoint of the U. S. Commissioner 
of Education, a state commissioner of education, 
and the tax-paying public. Also presents data on 
retirement options and the movement for ade- 
quate teacher retirement systems. 


NaTionAL Counci. oF TrAcHeERS’ RETIREMENT 
Systems. Proceedings of the Seventh Annual 
Meeting. Atlantic City, N. J. February 24-26, 
1930. 48 p. 

Among other articles, includes a number 
on duties of state education associations to- 
ward needy teachers, effect of a retirement 
system on the profession, and relation of 
teacher tenure to retirement funds. 

29. 
NATIONAL EpucATION ASSOCIATION, COMMITTEE 
On RETIREMENT ALLOWANCES. Report, Washing- 
ton, D. C. July 1929. 18 p. 

Reports status of teacher retirement systems, 
legislation in behalf of teacher retirement and 
literature on retirement for teachers since 1928. 


NATIONAL EpucaATion Association. “Group In- 
surance for Teachers.” Studies in State Educa- 
tional Administration, Study No. 3. Research 
Division, National Education Association, 
Washington, D. C. February, 1930. 8 p. 
Defines “group insurance,” traces its develop- 
ment, and lists the activities of teachers’ organ- 
izations in this field. A bibliography on general 
and special phases of the problem is included. 


[274] 


21. 


22. 


23. 


24. 


25. 


26. 


28. 


29. 


Norton, JOHN K. “Flat-rate vs. Per 
Retirement Plans.” Sierra Educational 
26:21; February, 1930. 

Defines terms and gives arguments for anq 
against the two types. 


PritcHetT, Henry S. The Social Philoso; 
Pensions. Bulletin No. 25. Carnegie Foun 

for the Advancement of Teaching, 522 | j{t) 
Avenue, New York City. 1930. 85 p. 

“Free” pensions are scored and contri 
systems advocated. Social and economic 
ciples underlying a sound pension system and 4 
review of existing pension systems for p 
sional groups are given. 


PyrT_e, E. Rutu. “Efficient Teaching and a R 

tirement System.” School and Society 28 
591-2; November 10, 1928. 

Urges value of teacher retirement. “Bette; 
efficiency in our schools is the strongest argu- 
ment teachers have to give the tax-paying pub- 
lic for teacher retirement systems.” 


Ray, MAset BartH. “Educational Pensions 
Abroad.” Educational Review 76: 113-18; Sep- 
tember, 1928. 

Deals with pensioning of public school teach 
ers in England, France and Germany. 


Retirement Allowances and Insurance for 
Headquarters Staff of the National Education 
Association. National Education Association 
Washington, D. C. May, 1929. 6 p. Mimeo 
graphed. 

Explanation of provisions and operation of 
retirement annuity and group life insurance 
plan for headquarters staff of National Educa- 
tion Association. 
















“Retirement Provisions of the Ithaca Board of 
Education.” School and Society 30:707-8; No 
vember 23, 1929. 

Ithaca Board of Education supplements state 
law and retires teachers on full salary of last 
year of teaching. 


34. 


SAVAGE, Howarp J., and CoGsweLL, EpMuNp S 
A Retirement Plan for Colorado Public Schools. 
Bulletin No. 22. Carnegie Foundation for the 
Advancement of Teaching, 522 Fifth Avenue, 
New York City. 1928. 72 p. 

Outline and discussion of teacher retirement 
plan proposed for Colorado public schools, with 
actuarial and financial data. 


SHaw, ALperT M. “Retirement Allowances.’ 
Bulletin 12: 15-21; April, 1929. National Leagu: 
of Teachers’ Associations, Milwaukee, Wis- 
consin. 

General discussion of public school teache: 
retirement systems. 


Swirt, FLeTcHer Harper. “State Systems of 
Taxation for Public Schools. I. The Wisconsin 


36. 


Plan.” American School Board Journal 78:61; 
March, 1929. 

In regard to the Wisconsin practice of sup 
porting the teachers’ retirement fund through 
surtax on income, states: “Wisconsin appears 
to have reached a very happy solution of an 
extremely difficult problem now confronting 
some of our states, namely, that of providing 
revenue for financing a satisfactory teachers’ 
retirement plan.” 


“Teacher Retirement Systems.” Research Bulle- 
tin $:128-33; May, 1930. Research Division, 
National Education Association, Washington 
BP Cc. 

Discusses the twelve criteria set up for judg- 
ing a retirement system as given in the Research 
Bulletin 8:70; March, 1930. 


“Teachers Retirement Salaries.” Sierra Educa 
tional News 26:26; January, 1930. 

Comparison of Los Angeles teachers retire- 
ment salaries with those of Los Angeles police 
men and firemen. 


“Teachers’ Salaries.” Woman’s Journal 14:27; 
January, 1929. 

Believes teachers with pension privileges have 
advantage over office women who have, for a 
time, higher salaries, but lack security. 


U. S. DEPARTMENT OF LABOR, BUREAU OF LABOR 
Statistics. Public Service Retirement Systems 
(United States, Canada, and Europe.) Bulletin 
477, January, 1929. Government Printing Office, 
Washington, D. C. Chapter 5, “State and City 
Retirement Systems for Teachers,” p. 76-117. 

Reports data from survey made by Bureau of 
Labor Statistics in 1927. Outlines principal fea- 
tures and gives comparative tables on all state- 
wide and some city teacher retirement systems 


Waney, ANNE R. “Reasons for a Teacher Re 
tirement Fund.” School and Community 14: 606, 
608; December, 1928. 

Considers teacher retirement fund desirable 
from economic, social and educational stand- 
points. 


WASHINGTON EpuUCATION ASSOCIATION, RETIRE- 
MENT Funp Committee. (S. E. Fleming, Chair- 
man.) Report. Washington Education Associa- 
tion, Seattle, Washington. October 22, 1928. 
4 p. 

Gives information on new retirement law 
proposed for teachers in Washington State, and 
the plan of organization adopted for promoting 
the movement. 


General Theory and Development 


Buck, Georce B. Procedure Involved in the 
Establishment of a Pension System. Prepared 
by office of George B. Buck, Consulting Ac- 
tuary, 25 Spruce Street, New York City. 16 p. 


Information for employers desiring to estab- 
lish pension systems in accordance with actua- 


rial principles. 


Buck, Georce B. Self-eperated Pension and 
Retirement Systems and the Insurance Law. 
Prepared by the office of George B. Buck, Con- 
sulting Actuary, 25 Spruce Street, New York 
City. 12 p. 

Includes data on New York State Insurance 
law relating to employees pensions and other 


benefits. 


Buck, Grorce B. Two Methods Which Have 
Been Followed in Establishing Pension Plans 
Prepared by the ofhce of George B. Buck, Con 
sulting Actuary, 25 Spruce Street, New York 
City. 22 p. 

One of a series of pamphlets for the info 
mation of organizations desiring to operate their 
own pension plans. Indicates how actuarial 
principles may be employed. 


CROWTHER, SAMUEL. “Insurance for Old Age.’ 
Ladies Home Journal 47:37, 216, 219: March, 
1930 

Reports an interview with Frederick H 
Ecker, President of Metropolitan Life Insurance 
Company. Gives data concerning the cost of 
old age insurance. Briefs the situation affecting 
government pensions in Europe. 


EpsTeIN, ABRAHAM. “Freedom for the Aged.” 
New Republic 62: 261-3; April 23, 1930 

Plea for old age security in the United States 
based on a survey of pension systems at home 
and abroad. 


EpsTEIN, ABRAHAM. The Challenge of the Aged 
The Vanguard Press, New York. 1928. 435 p. 

Deals with causes and extent of old age de- 
pendency, movement for old age security in the 
United States, and pension systems abroad 
Pages 175-9 discuss teacher retirement 


Fo.tsom, M. B. “Old Age on the Balance Sheet.” 
Atlantic Monthly 144: 399-406; September, 1929. 

Discusses the financial status of aged em 
ployees, suggests problems involved in planning 
and inaugurating a pension system, and con 
cludes that a sound and adequate pension plan 
is an evidence of good management. 


GiFForD, WALTER S. “Pensions, Charity, and 
Old Age.” Atlantic Monthly 145:259-65; Feb- 
ruary, 1930. 

Discusses the theory of pensions, activity of 
charitable organizations and the part played by 
the government and private individuals in help- 
ing the aged who do not provide for themselves 


NATIONAL Civic FEDERATION, INDUSTRIAL WEI 
FARE DEPARTMENT. State Old Age Pensions: 
Constructive Proposals for Prevention and Re- 
lief of Destitution in Old Age. National Civic 








ae me som 








ot Armee 





45. 


47. 


48. 


49. 


50. 


51. 


52. 


Federation, Thirty-third floor, Metropolitan 
Tower, New York City. February, 1929. 16 p. 
Presents objections to state old age pensions, 
with recommendations for improving work of 
public relief for dependent aged persons. 


Old Age Security Herald. American Associa- 
tion for Old Age Security, 22 East 17th Street, 
New York City. 4: 1-8; April, 1930. 

Reports passage by New York legislature of 
a state pension system, results of a question- 
naire on pensions sent out by a group of United 
States Congressmen and statements concerning 
pensions in the United States. 


“Prosperity or Pensions?” Survey 63: 68; Octo- 
ber 15, 1929. 

Refers to hearings before New York Commis- 
sion on Old Age Security. Private charity, 
thrift, group insurance and industrial pensions 
seemed inadequate to meet the problem of old 
age support. 


Ropertson, B., and SAMUELS, H. Pension and 
Superannuation Funds: Their Formation and 
Administration Explained. Pitman and Sons, 
London. 1928. 134 p. 

Discusses items to be considered in the estab- 
lishment of any form of superannuation fund 
and suggests a method for inaugurating a sys- 
tem. 


Stark, Louts. “Old at Forty.” Outlook and In- 
dependent 153: 3-6, 38-9; September 4, 1929. 

Deals with problems of older workers and 
attitude of business concerns toward them. Con- 
siders group insurance and industrial pension 
plans inadequate to meet the unemployment sit- 
uation and hazards of modern industry. 


Stewart, Bryce M. Financial Aspects of In- 
dustrial Pensions. American Management As- 
sociation, 20 Vesey Street, New York City. 1929 
General Management Series, No. 87. 24 p. 

Considers among other topics factors involved 
in calculating costs of pension plans. 


“To Make Longer Life Worth Living.” Survey 
61: 669-70; February 15, 1929. 

Calls attention to increasing problem of car- 
ing for the aged, with data for New York City, 
and reference to Abraham Epstein’s The Chal- 
lenge of the Aged. 


Pensions for Industrial Workers 


Cowprick, Epwarp S. Pension—A Problem of 
Management. American Management Associa- 
tion, 20 Vesey Street, New York City. 1928. 40 p. 

Deals with the extent, need and factors of 
costs and organization of old age pensions in 
industry. 


Cowprick, Epwarp S. “What of the Worn-Out 
Worker?” Nation’s Business 16:19, 72-3, 76; 
June, 1928. 


53. 


54. 


55. 


56. 


57. 


58. 


59. 


60. 


[276] 


Deals with the development of pensic 
visions for industrial employees. Estima 
nual pension outlay at $40,000,000. 


Doo.ey, C. R., and WAsHBuRN, HELEN |. [;, 
Employment and Adjustment of the 
Worker. American Management Associa: 2 
Vesey Street, New York City. 1929. Genera) 
Management Series No. 86. 44 p. 

Summarizes experience of 64 representative 
companies in attaching the problem of the o\de, 
worker. 


Nder 


LaMM, Lynne M. “Protecting the Older Work e; 
Nation’s Business 17; May 25, 1929. (Extra Fd; 
tion.) 

From Conference on Employer-Employer Re 
lations found practicability of old age pensions 
recognized. 


RussELL SAGE FOUNDATION Liprary. Industria 
Pensions (Supplementary List). Bulletin No. 92 
December, 1928. Russell Sage Foundation |). 
brary, 130 East Twenty-second Street, New York 
City. 4 p. 

_ Bibliographical material on industrial pen 
sions. 


“Special Retirement Adjustments in the Stee! |p 
dustry.” Monthly Labor Review 27:99-101: 
August, 1929. 

Reports methods by which associated corn- 
panies of Bethlehem Steel deal with employ ces 
dropped from pay roll after long service. 


U. S. DEPARTMENT OF LABOR, BUREAU OF LApoR 
Statistics. Beneficial Activities of American 
Trade-Unions. Bulletin No. 465, September, 
1928. Government Printing Office, Washington, 
D. C. 229 p. Excerpts also in Monthly Labor 
Review 28: 26-32; January, 1929. 

Discusses the benefits available to 
union members. 


trade 


Public Service Retirement Systems 


“Billions for Pensions.” World’s Work 5: 
192-5; December, 1928. 

Gives data on pensions for United States 
War Veterans. A little more than half the pen- 
sioners were found to be surviving soldiers 
others being widows, minors, and dependent 


parents. 


“Care of the Aged: Church Pension and Relie! 
plans for Ministers.” Monthly Labor Reviex 
28: 92-109; May, 1929. 

Based on replies received from 11 nationa! 
churches having pension or relief plans fo: 
aged ministers. 


“Proposed Pension Plan for California State 
Employees.” Monthly Labor Review 29: 94-5; 
September, 1929. 

Describes a proposed plan. 





~ we S&S Oo OD 








Public Service Retirement Systems in the No. 477, January, 1929. Government Printing 


United States, Canada, and Europe.” Monthly Office, Washington, D. C. 223 p. 
Labor Review 28: 34-44; April, 1929. Information on retirement systems for gov- 
Shows striking variations in age and service ernment employees in United States, Hawaii, 
Th equirements under pension systems for govern- Canada, and Europe. Chapter 5 deals with state 
Nder nent employees in United States, Canada, and and city teacher retirement systems. 
Europe. 





Pensions for Other Employed Groups 
2. “Summary of Public-Service Retirement Sys- 
tems in European Countries.” Monthly Labor 
Review 26:21-35; May, 1928. 

Covers main points of civil service retirement 
systems in Italy, Netherlands, Denmark, Nor- 
way, and Sweden. Found right of civil service 
employees to service, disability, and survivor's 
pensions, or corresponding insurance benefits, 


64. New York Stock EXCHANGE. Report of the Per 
sonnel Department. “Retirement Plan.” New 
York Stock Exchange, New York City. Septem- 
ber 1, 1929. p. 18-19. 

Describes the contributory, non-compulsory 
plan covering affiliated employees of Exchange 
under age of 60 on July 1, 1925. 


Re recognized in these countries. 65. “Safeguarding the Employees’ Interest under 
” Industrial Pension Plans.” Monthly Labor Re- 
63. U. S. DEPARTMENT OF LABOR, BUREAU OF LABOR view 29:95-6; September, 1929. 
Statistics. Public Service Retirement Systems Information on pension plan operated by 
‘a (United States, Canada, and Europe). Bulletin Western Clock Company. 





OW, then, will an adequate teachers’ retirement fund promote the efficiency of 
the schools? 


It will attract and hold high-class personnel. The teaching profession for years 
has been a procession. There has been a tendency for men and women to leave its 
ranks for other lines of activity offering greater rewards and promising more in the 
way of independence in old age. Call the roll of successful men and women in the 
professions, in business, in industry, and one will find a large contingent who deserted 
the field of teaching. Would any employer be satisfied to have the ranks of his em- 
ployees depleted in such a way? Should it not be a matter of some concern to the 
state? 


A retirement plan relieves the mind of the teacher from the fear of a destitute old 
age. He can throw himself heart and, soul into the demands of his work, with that 
buoyant and happy spirit so very important for effective leadership of children. He 
feels free to spend whatever is necessary to give himself opportunities for travel, ad- 
vanced study, and recreation, so essential if he is to grow in his work. 


Finally, when the time comes, as it is bound to come for all of us, that his strength 
and enthusiasm have waned and his mind and spirit are no longer nimble and respon- 
sive to the needs of youth, he may step aside without facing destitution. The retire- 
ment funds now operating in the state have demonstrated how real this benefit is. 
Fleming, S. E. “The Retirement Fund—An Efficiency Measure.” Washington Educa- 


tion Journal, March, 1929. p. 209. 











[277] 














Are the schools 
costing too 
much ? 


Can we afford 


to educate our 
children ? 


S UCH facts as those assembled 
in this Bulletin may be «added to 
the material gathered locally to 
familiarize the public with their 


schools. 


Probably you hold such member- 
ship in the National Education 
Association or are a subscriber to 
the Research Bulletin and therefore 
receive this publication regularly. 
But additional copies should be 
placed in the hands of everyone 
in your community who is able 
to influence the expansion and 
betterment of the schools. 





INVESTING 
IN 


PUBLIC 
EDUCATION 


54 PAGES 
Vol. VIII, No. 4, Sept., 1930 


Reliable and up-to-date facts 
abeut the cost of schools, and 
the dividends received from 
America’s investment in public 
education. Convincing material 
for selling the schools to the 
public. 


WHAT AMERICA IS DOING 
FOR THE SCHOOLS 


1. Amount and proportion of our 
income and wealth invested in 
public education. 

2. Expenditures for public schools 
compared with those for lux- 
uries and other items. 

3. Portion of taxes spent for the 
support of public schools. 


WHAT THE SCHOOLS ARE 
DOING FOR AMERICA 


1. Enrichment of human life 
through health and character 
education. 

. Promotion of patriotism and 
world understanding. 

. Building foundations for Ameri- 
can national life, prosperity, 
and culture. 


nm 


ww 


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a 














Research Bulletin 


OF THE 


National Education Association 
VOLUME VIII 


January to November, 1930 


The Research Bulletin is issued by the Rese h Division, a sectios 
of the headquarters staff of the National Education Association r'his 
division was created in February, 1922, for the purpose of conducting 
scientific studies of special interest to members of the teaching profession 

Bulletin One was issued by the Research Division in June, 1922, and 
Bulletin Two, in November, 1922. The first number of the Rescarc! 
Bulletin is Volume I, No. 1, January, 1923, entitled Facts on State Edu 
cational Needs. With Volume I, No. 1, the Research Bulletin became a 
regular publication, issued five times each year—January, March, May 
September, and November The Research Bulletins composing Volumes 
I, Il, ill, IV, V, VI, \ IT, ind Vill ire listed n the inside back cover 
f the November 1930, Bulletin 


RESEARCH DIVISION 
THE NATIONAL EDUCATION ASSOCIATION 
OF THE UNITED STATES 


1201 Sixteenth Street Northwest, Washington, D. C 


1930 












































INDEX TO VOLUME VIII 


Abercrombie, John W., quoted, 164. 

Adjustment, Pupil, checklist for state administration, 64; dis- 
cussion of criteria for state administration, 104-7. 

Administration, checklists for state, 57-86; criteria for state 
104-7; good and poor, and questionnaires, 7; handbook of 
state, 93-163; questionnaires fn the field of, 30; self-survey 
plan for state school systems, 57-86. 

Administrators, certification for, 115. 


Adult education, checklist for state administration, 76; dis- 
cussion of criteria for state administration, 152-55 
Age grade progress, biennial statewide study desirable, 104. 


} 


Ages, students, fulltime attendance to sixteen, 95; why should 
children over seven be in school, 95. 

Aliens. See Immigrants. 

Almack, John C., quoted, 82. 

American Education Week, questions to be considered, 199 

Apportionment of school funds, census or enrolment statistics 
as basis for, 140; checklist for state systems, 72; discussion of 
criteria for state systems, 138-41; financial ability of localities 
and, 139; percent state should pay, 140; salaries and, 125; 
tax rate of local schools fixed, 138. 

Attendance, checklist for state laws and their enforcement, 62; 
discussion of criteria for state laws and their enforcement, 
94-9; increase in public school, 194; in summer 
school, 212; meaning of to children, 213; officers for, 97; 
record systems for, 98; supervision of by state department 
of education, 98. See also Enrolments. 

Automobiles, expenditures for passenger, 179, 


Bachman, Frank P., quoted, 116, 146. 

Bagley, William C., quoted, 147. 

Beginning teachers, tryout periods for, 120. 

Berkeley, William, quoted, 199. 

Bibliographies, pension and retirement systems, 268-70, 273-77; 
references on use of the questionnaire in educational research, 
47-9; of studies used in self-survey plan for state school 
systems, 156-63. 

Boards of education, fiscal independence of, 136. 

Briggs, Thomas H., quoted, 217; study cited, 12. 

Buck, N. S., quoted, 215. 

Buckingham, B. R., quoted, 23. 

Building construction, expenditures for, 176, 177, 

Building departments, state education, 142. 

Building laws, why a state school housing code, 143. 

Buildings, public school, checklist for state regulation, 73; dis- 
cussion of criteria for state regulation, 142-5. 

Butterfield, E. W., quoted, 18. 


increase 


180, 193, 197 


178, 197. 


California, application of checklist to certification of teachers in, 
78-80. 

Carlson, Philip E., quoted, 85. 

Carrothers, George E., quoted, 155. 

Carver, Thomas Nixon, quoted, 215. 

Census, School, why require annually, 94. 

Certification, age minimum of eighteen for, 117; application of 
checklist to California, 78-80; authority for should be exclu- 
sively in hands of state, 114; checklist for in state school 
systems, 66; differentiation of secondary certificates, 116; 
discussion of criteria for state administration, 113-20; ele- 
mentary teachers, 113; health and, 118; initial for limited 
time, 119; moral character and, 118; practise teaching for, 
120; recognition of, in other states, 117; requirements for 
setting up, 115; rural and city minimum should be same, 120; 
secondary school teachers, 114; special subject teachers, 116; 
supervisors and administrators, 115; teacher training in 
high schools for, should be discontinued, 119; training vs. 
examination for, 118. 

Character, certification requirements and, 118; how schools 
build, 208. 

Charters, W. W., study cited, 12. 

Checklists, adult education, 76; application to certification of 
teachers in California, 78-80; application to employment and 
contracts of teachers in Pennsylvania, 81-2; application to 
teacher retirement in Virginia, 83-5; apportionment of state 
school funds, 72; attendance laws for states, 62; certifica- 
tion, 66; child labor laws, 63; contracts for teachers, 67; em- 
ployment of teachers, 67; higher education, 76; list of, for 
state school systems, 58; material equipment, 73; professional 
organization of teachers, 69; pupil personnel and adjustment, 
64; retirement systems, 70; self-survey plan for state school 
systems, 57; sources of school revenue in state school systems, 
71; state administration, 57, 86; state board of education, 74; 
state salary laws, 68; supervision, 65; teacher training, 65. 





Child labor, adult unemployment and, 211; agri tural, reg 
tion of, 103; checklist for laws 63; discussion of eria 
for state laws regulating, 100-4; employment certificates 
issuance of, 104; extent of, 211; hazardous employments 
102; minimum age for employment, 100; minim ge in 
mines and quarries, 100; night work under ht I id 
be prohibited, 103; physical examinations shou be 
quired, 100; street trade, regulation of, 103; study of laws of 
104; work permits only to those of eight y 
standard, 102. 

Children, number enroled in private schools, 211; 1 
enroled in public elementary and secondary ! s 1 
number five to seventeen years of age, 211 rg 
occupied, 211. 

Church schools, certification should be equivalent to tl 
public schools, 120. 

Citizenship, adult classes in, 155; how scl s 
206-7. 

Class size, regulation needed for minimum and maxin 10 

Committee on recent economic changes, quoted, 211 

Community centers, school buildings as, 155 

Conference Board Bulletin, quoted, 186 

Continuation schools, compulsory to eighteen years, 96 

Contracts, Teacher, 120; checklist applied to Pennsyly 
81-2; checklist for, in state school systems, 67; discussi 
criteria for state administration, 120-24; state partme 
should study, 123; statewide laws for, 123; v t f, 123 

Cook, William A., quoted, 115. 

Coolidge, Calvin, quoted, 207. 

Costs and expenditures, automobiles, 179-80, 193, 197 u 


education, an investment, 174 
7; life is ince, 176-8 


ing construction, 176-78, 197; 
175, 198; increase in school, 193, 196 
197; luxuries, 180-2; per capita, for recreation, 200-1; per 
cent of total school, devoted to higher education, 193; per 
capita, of cities, for health and sanitation, 213-14; public, in 
United States and foreign countries, 183-4; retirement 
tem support, 129; 172-3, 178-9, 190-2 
schools, compared with income, 169-75, 193, 195; 
compared with wealth, 169-75; schools, compared 
collections, 189-92, 196; 
other expenditures, 176-82; system of recx 
prepared by state departments of education 
Counts, George S., study cited, 11. 
Cubberley, Ellwood P., quoted, 80, 151. 
Curriculums, teachers college should be varied 
colleges should include program of social developmer 


sur 


sys- 
schools, by states, 
schools 
with tax 
schools, compared with certair 
rding should be 


151 


109; teachers 


Demonstration schools, 112. 

Department of Superintendence, questionnaire pro! 

Diplomas, validity of life after discontinuance of educ 
work, 117. 

Dismissal. See Tenure. 

Education, Aims and objectives, seven cardinal, 204-8 

Elementary schools, free textbooks for, 143 

Employment, Teachers, 120; checklist for, instate school sys- 
tems, 67; statewide laws for, 123. 

English, Adult classes in, 155 

Enrolment, evening schools, 201 
schools, 211; regulation re minimum, 
212: teachers colleges, 212. 


2; private schools, 211 
105; summer sch 


Equalization, Educational, between rural and urban commu: 
ties, 213 

Equipment, Public school, checklist for state school systems of 
material, 73; discussion of criteria concerning, 142-5 

Ethics of teaching, See Professional ethics. 

Evenden, E. S., quoted, 125, 126. 

Evening schools, cost of instruction, 202; enrolment, 201 

Examinations, written, section of questionnaire on, 15 


Fairchild, F. R., quoted, 215. 
Five-day week, prevalence in industry, 199 
Fleming, S, E., quoted, 277. 

France, income collected in taxes, 183-4 
183, 185; wealth per capita, 183, 185 
Funds, apportionment of state school, 7 

Furness, E. S., quoted, 215. 


> 


General Education Board, quoted, 114 

Germany, percent of income expended for public purp 
183-4; income per capita, 183, 185; wealth per 
185. 





of teachers’, 271; disability allowances to teachers, 131, 228 

254-60; discussion of criteria for state teachers’, 128-33 

fundamental principles of teachers’, 226-9; guaranties t 

teachers and public, 226; individual accounts with teachers 

227; legislation for, present status of, 231-2; local, for teach- 

ers, 230; list of states not having, 230; membership in teach- 

ers’, 129, 241; options offered, 226, 228; permissive state 
laws relating to teachers’, 231-2; personnel of boards ad- 

ministering, 260; prior service benefits, 132, 229, 236 

reciprocity between states relating to teachers’, 132, 229; 

reserve basis needed, 130, 228; retirement age compulsory 

131; rights of teachers under previous, 229; shares of teachers 

and public in cost of, 129; state education associations, 234 

state teachers’, of limited application, 230; statewide teach 

128, 230; studies in progress, 233; superannuati 
allowance relation to salary, 250; support of, 129; theor 
and practise of, 235-67; withdrawal from, 130, 247. 

Physical defects, of men drafted in world war, 194 

Physical education, time alloted in elementary grades, 204 

Physicians, School, law should require, 106 

Practise teaching, certification requirements, 120 

Private schools, certification should be equivalent to publ 
school, 120; tax exemptions for, 137. 

Professional ethics, state education associations and, 

Professional growth, required for tenure, 121 

Professional organizations, checklist for state school systems 
69. See also Teachers associations. 

Property, Public school, value of, 171, 173-4 

Pupil personnel, checklist for, 64; discussion of, 
state administration, 104-7. 

Public expenditures, compared with national 
United States and other countries, 184. See also Costs and 
expenditures; tax collections. 

Purchasing value of dollar, decrease since 1913 

Pyrtle, E. Ruth, quoted, 270. 


Great Britain, percent of income expended for public purposes, 
183-4; income per capita, 183, 185; wealth per capita, 183, 
185. 

Greist, O. H., quoted, 225. 

Grimm, L. O., quoted, 126. 


Handbook, self-survey plan for state school systems, 93 

Handicapped children, facilities for, should be required, 106. 

Health, certification and, 118; expenditures of cities for, 213-4; 
how schools promote, 204-S. 

Health education, supervision of, by state department of edu- 
cation, 107. 

Helping teachers, 112. 

Higher education, checklist for in state school systems, 76; 
discussion of criteria for state administration, 152-5. 

High schools, teacher training in, 119. 

Homes, how schools improve, 204-6. 

Hoover, Herbert, quoted, 208, 216, 217. 

Human resources, value of, 177. 

Hystrom, Paul H., quoted, 217. 


ers’, 


Illiteracy, of men drafted in the world war, 194. 

Immigrants, number of, in the United States, 202. 

Income, by states, 172, 187; increase in, 193, 196-7, 215; per 
capita in United States and foreign countries, 183, 185; per- 
cent expended for public purposes, 183-4; percent collected 
in taxes, 186-7, 193-4; percent devoted to school costs, 169- 
70, 172-5, 193, 195. 


127. 





criteria tor 


Jones, Arthur J., quoted, 16, 22. 

Journalism, Educational, journals for state teachers associations, 
127. 

Judd, Charles H., quoted, 12. 

Junior colleges, expenditure of public funds for, 154. 


incomes | 


194 


Kelley, Truman L., quoted, 9, 11, 18. 

Kindergartens, why maintain, 94. 

King, Willford, quoted, 177. 

Klein, Arthur J., study cited, 12. 

Koos, Leonard V., quoted, 17; studies cited, 11, 12, 17, 18, 19 


Questionnaires, administration and, 6, 7; as trail-blazers, 12 
case against, 9; case for, 11; data from inaccurate, 10; form 
used in studying uses made of questionnaires, 51; general] 
conclusions regarding circulating of, 5; master tabulation 
should be included in, 26; objections to, appraisal of, 10; only 
way to get certain information, 13; postal card, used by 
cooperating school systems in reporting receipt of, 49; pre- 
paration of, poor, 10; problem of, 5; replies to, selection of. 9: 
reporting results of, 25; results of inconclusive, 9; should be 
reproduced, 27; sources of information on, 44-7; superin- 
tendents and, 13; time-consuming, 10. 

Questionnaires, Preparation of, 14; ask only for data respon- 
dents can and will give, 19; data should not be collected by, 
if otherwise available, 16; follow-up, 16; formulators of. 
should know field, 15; identification of report of, 25; mechani- 
cal form, 22; practises desirable in, 23; preliminary considera- 
tions to preparation of, 14; preliminary tryout should be 
given, 22; preparing, 18; purpose of investigation should be 
stated, 23; require minimum of writing, 21; responses should 
lend themselves to tabulation, 21; results of, disseminating 
17; scope of, delimiting, 15; sending, 18; should deal with 
matters of fact, 18; should be short, 19; sponsorship of, 14: 
tabulating, plans for, 17; wording should be simple and 
clear, 20. 

Questionnaires, Problem of, 28; analysis of questionnaires 
received, 29; availability of results, 36; college student ques- 
tionnaires, 41; clearing lrouse for, 42; duplication, 33; evi- 
dence and what it shows, 28; factors affecting percent of 
answered, 33; field of questionnaire, 30; form of questions 
31; incoming, handling, 38; information sought, 32; length 
of questionnaires, 30; number of questionnaires, 28, 29: : 
proposed plan for cooperative regulation of, 38; purpose, is it 
frankly stated, 39; rating plan for, 39; returns, are they 
promised respondents, 40; sending out policy, need of, 41: 
sponsorship, is it adequate, 39; superintendents’ viewpoint, 
28; uses made of, 25, 36; when are questionnaires sent, 30, 
31; who sends, 29. 


Land grant college survey, cited, 12. 

Land grants for education, national expansion and, 203; number 
of acres, 204. 

Lang, Albert R., quoted, 82. 

Learned, W. S., quoted, 147. 

Learning, how schools encourage, 205-6. 

Leisure, wise use of, 199-202, 208. 

Length of school year, eight months at least, 96; number of 
days, 210, 211. 

Libraries, per capita circulation of books, 201. 

Life insurance, expenditures for, 176-8, 197. 

Lindsay, E. E., study cited, 17. 

Luxuries, expenditures for, 180-2. 


Mann, Horace, and questionnaires, 5. 

Married women, as teachers (section of questionnaire on), 15. 
Master tabulation, illustration of, 27. 

Morrison, Henry C., quoted, 189. 

Mortality rates, decreasing, 215. 


National Education Association, Committee on Retirement 
Allowances, quoted, 237; desirability of membership in, 126. 

National Congress of Parents and Teachers, increase in mem- 
bership, 205. 

National Industrial Conference Board, quoted, 128. 

National Tax Association, quoted, 135. 

Nursery schools, number of, 209. 


Organizations, Professional, checklists for, in state school sys- 
tems, 69, 


Parkinson, Burney L., quoted, 114. 

Pearce, Webster H., quoted, 234. 

Pennsylvania, application of checklist to employment and con- 
tracts of teachers, 81-2; department of public instruction 
quoted, 111. 

Pension and retirement systems, actuarial investigations of, 
131, 228, 262, 266-7; administration, 229, 263; age of retire- 


Reading circles, 112. 

Recreation, per capita expenditure of cities for, 200-1. 

Reform schools, state department of education should con- 
trol, 106. 

Rev , Public sch 





l, appropriations for losses from perma- 


ment fixed by, 248; amount of teachers’ allowances, 251; 
application of checklist to Virginia teachers, 83; bibliography, 
268, 273-7; checklist for state teachers’, 70; contributions of 
teachers and public, 235; controlling board of, 229, 260; 
credit given teachers for past service, 236; death benefits 
131, 228, 247; deposits of teachers, 129, 227, 237-40; directory 


nent school fund, 133; bonding for current expenses pro- 
hibited, 137; bonds of state should be prohibited for invest- 
ment of permanent fund, 133; budget of state unified, 134: 
checklist for state sources of, 71; discussion of criteria for 
state sources, 133-8; increase of state aid with increase of 
need, 134; investment of permanent school fund, 133: loca! 


























tax limitation undesirable, 134; property tax ‘ é Teachers f eir q ficati 
plemented, 135; state tax commis ns, 135; tax t ! ‘ ter nt r l. or su 
ocal school units, 136; tax-lev school r ‘ Teacher-training, klist for state t 
fiscally independent, 136. See al Apportionment of ssior riter for state mini 
funds sch be aband 10 
Robinson, William McKinley, quoted, 119 é 119: stat rogram f 
Rugg, Harold, quoted, 21 f t r, 113 
Rural education, certification for, 120 Teachers associations, checklist tor state 
state, 1 nventions of state, 128 
Sabbatical leave, salary and, 126 ‘or at 126-8; fulltime secret sf 
Salaries, appoirtionments from state funds for, 125 ecklist i Stat I lesirability of members! 
for state laws governing, 68; controlling boards of stitu- natso! ° 
tions of higher learning, 153; discussion of criteria for state Teachers colleges, : dmi equirem«¢ 
laws governing teachers, 124—6; increase in, 1920 to 1928 pr gram es socia development, 111 
212; increase with experience, 125; increase with training varied, 107; placement services of 110 
125; sabbatical leave and, 126; states’ chief school officers control for undesirable, 109; tuitior 
fixed by state board, 148; state laws for minimur 124 Teachers institutes, 112. 
state superintendents underpaid, 150-1 Tenure, r trial, 121 dismissal ippeal f 
Schwab, Charles M., quoted, 216, thority, 122; dismissal for incompeter 
Secondary education, differentiation of certificate 1¢ ee SES. BAe dismissal power ir 
Secondary schools, free textbooks for, 143 mS members of boards nu 
Self-survey plan, cautions in use of, 60; for state s y"s- _Uons, 194 : 
tems, 57; handbook for, on state school systems, 93: how Terman, Lewis M., study cited, 12. 
to continue, 59; illustrations of application of, to st ] Texas educational survey reports, ted, 141 
systems, 78-80; who can use, 61 Textbooks, pting a ithority the state ! 
Sick leave, pay and, 126; section of questionnaire on, 1¢ of education, 144; free, in elementary 
Special subjects, certification for teaching of, 116 143; stat ptions on multiple list | . 
State boards of education, checklist for, 74; dis f Three R’s, time alloted, 205. 
criteria for, 146-9; investment of permanent fur 133 Tigert, J. J.» ted, 150 : 
State department of education, advice in purchasing supplies Time allotments, health education, 204; t! 
145; apportionment of funds by state studied by, 141 Toops, H. A., study cited, 17. 
attendance and, 98, 99; checklist for, 75; div n of scl - Tupper, C. Ralph, quoted. 146 
housing in, 142; minimum building standards should 
set by, 143; revenues for schools studied by, 138; self-survey Unemployment, amount of, 211 
plan for, 57; teachers contracts should be studied | 123 United States, are 202, 203; ir e, 169 
textbook adoption and, 144. f immigrants, 202; population, 202; tax 53-4 
State teachers associations, See Teachers associations 18/—93 { human resources, 1! l 
Steele, Robert McCurdy, quoted, 117 173-4, 183, 185-6, 188 
Student accounting, checklist for state iministration, 64 United States Office of Education, t Li 42 
discussion of criteria for state administration of, 104 146, 147, 150, 153, 216 
Superintendents, questionnaires and, 13 
Supervision, checklist for state school systems, 65 . I Virginia, tion of checklist to teact r n 
of criteria for state administration of, 107-13 n, &3 
Supervisors, certificates for, 115 Virginia Education Commission and Virginia Survey Staff 
Supplies, combination of small units for pur e of, 145 quote 10 
state departments of education should lvise in selectior Vocational education, how sc} furnist { 
of, 145 of « tion s ld act as board for, i: { 
Survey of Education in West Virginia, quoted, 146, 148 
Sutton, Willis A., quoted, 288 Waney, Anne R., ted, 262. 
; Waples, Douglas, study cited, 12, 
' Taxation for education, See Revenues, publi: , Wealth, tat 188; compared with 
: Tax collections, by states, 187, 188, 190-2: in Unit tates 188 t t with value of school prop. 
and foreign countries, 183, 184; percent devoted to school pit States and I pear 
costs, 189-93, 196; compared with income, 183-4, 186-93 percent devot to sch ts, 170-71. 1 
trend in total, 1922 to 1928, 193 
: Taxes, incidence of federal, 186 Zook, George F., ted, 116 
q 








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SOUND teacher retirement law 
A serves two important purposes: 
It protects the public from teach- 
ers rendered less competent by ad- 
vanced age or other disability, and it 
adds dignity to the work and position 
of the teacher. A modern retirement 
system is not charity, but simple jus- 
tice. The work of the teacher is basic 
to economic and social welfare. Conse- 
quently, every effort should be made to 
attract a high type of worker to the 
profession, to encourage a long period 
of happy and useful service, and to pro- 
vide an honorable way out of the pro- 
fession when that service is concluded. 
A retirement system is one of the most 
effective agencies available for attain- 
ing these purposes.—Willis A. Sutton, 
President, National Education Associa- 
tion.