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

Employer Directive

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.

For an accessible version of this directive, contact ADACoordinator@CalSTRS.com.