What Role Do State Governments Play in the Funding of Teacher Pension Benefits?

This project will construct a novel database on the role of state governments in the funding of teacher pension benefits. The database will combine information contained in three existing studies with a careful review of each state’s statutes regarding education finance and the funding of teachers’ retirement benefits. Ultimately, the database will include variables such as whether the state explicitly picks up teacher pension costs for school districts and, if so, what share; whether state contributions are made directly to the pension fund or to the school district; whether state contributions are statutorily or actuarially determined; and whether the state pick-up of teacher pension costs is integrated at all with basic formula and categorical state aid. Once the database has been completed, the CRR will produce a short primer characterizing the national landscape regarding the role of state governments in the funding of teacher pension benefits.