The purpose of this circular is to alert employers to the Internal Revenue Service pension plan limits for tax year 2023 and to inform employers of the creditable compensation limit under the Teachers’ Retirement Law for California State Teachers’ Retirement System (CalSTRS) members and participants who are subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA). CalSTRS is not authorized to give tax advice; accordingly, if you have any questions about these or any other Internal Revenue Code (IRC) sections, please contact your tax advisor or the Internal Revenue Service.
CalSTRS is fully committed to providing accessible facilities, elements and
channels of communication to all members of the public. As part of this commitment, CalSTRS
has a policy of providing an accessible website compatible with the Web Content Accessibility Guidelines (WCAG 2.1) and
commercial screen reading software. All features of the website are coded to allow individuals with vision and
other impairments to understand and use the website to the same degree as someone without disabilities. We welcome
feedback and can often resolve issues in a timely manner if they arise.
If you need any special assistance or accommodations:
CalSTRS has designated a compliance officer for website disability-related accommodations.
The compliance officer has received training in website accessibility and updates the site in accordance with those best
practices. Contact our accessibility officer to report an issue.
Compliance Procedures and Reports
In addition to testing with users with a wide range of disabilities and coding our website to WCAG standards,
CalSTRS regularly scans its website to ensure ongoing compliance, and makes timely
changes to any inaccessible changes, if any are found.
Linked Documents and Third Parties
Please note that this site may link out to third-party websites, such as state or federal agencies, that do
not have accessible content. This site may also include documents provided by third parties included in our
agenda packets, for example. While we cannot control the accessibility of content provided by third parties,
we are happy to assist any member of the public with reading and accessing content on our site.
