Employer Directive

ED13-04 CalSTRS No Longer Performs Change of Base Calculations
(Supersedes Administrative Directive 89-5 Amended, dated March 9, 1994)

The purpose of this directive is to inform employers that CalSTRS no longer performs change of base calculations.

This directive applies to all county superintendents of schools, school districts, community college districts and other employing agencies that employ persons to perform creditable service under the CalSTRS Defined Benefit Program, Defined Benefit Supplement Program and Cash Balance Benefit Program.


Employer Directives [ED] convey legal requirements and prohibitions and document CalSTRS policy for school district and community college employers.