Independent, source-linked pension research
Rules reviewed August 2026
Ohio teacher retirement system
Defined Benefit, Defined Contribution and Combined plans, the five-year FAS formula, the 2035 eligibility schedule and reemployment.
Complete topic cluster
01Eligibility
See the current STRS Ohio retirement eligibility schedule, including 32-year unreduced and 27-year reduced paths plus age-60 and age-65 options.
02Benefit formula
Learn the current STRS Ohio Defined Benefit formula, how five-year final average salary works, and why early-retirement factors can lower the result.
03Early retirement
See when STRS Ohio allows reduced retirement in 2026, why the reduction is actuarial, and how age, service and retirement date affect the estimate.
04Vesting
Learn what happens when you leave Ohio teaching before retirement, including DB vesting, DC employer vesting, deferred benefits and withdrawal trade-offs.
05Refunds
Compare an STRS Ohio account withdrawal with a direct rollover, including DB withdrawal value, DC vesting, tax handling, timing and benefits you may forfeit.
06Survivor benefits
Learn how STRS Ohio survivor benefits differ by plan, qualified survivor status, service history and the choice between monthly benefits and withdrawal.
07Working after retirement
See STRS Ohio reemployment rules, including the one-day break, two-month waiting period, primary and secondary employer exceptions and benefit forfeiture risk.
08Disability
Learn the STRS Ohio disability rules for DB and Combined Plan members, including service thresholds, filing deadlines, medical review and continuing reporting.
09Service credit
See which STRS Ohio service credit can be purchased, how certification works, the 100% liability-cost rule, payment methods and retirement deadlines.
010Social Security
See how the Social Security Fairness Act changed WEP and GPO for STRS Ohio members, which months are affected and why noncovered Ohio teaching still matters.
011COLA
Understand the STRS Ohio FY2027 COLA, the five-year waiting rule, the 1.6% permanent increase effective July 2026 and why future COLAs are not automatic.
012Divorce
Learn how Ohio divides STRS benefits through a Division of Property Order, when STRS Ohio reviews the order, and how alternate-payee payments are handled.
013Taxes
See how STRS Ohio benefits are taxed federally, how 1099-R and withholding work, the Ohio retirement-income credit, and the 20% rule for direct PLOP payments.
014Health coverage
Understand STRS Ohio retiree health eligibility, the 20-year service rule for newer retirees, Medicare and non-Medicare plan choices, and 2026 premiums.
015Plan tiers
Compare STRS Ohio DB, DC and Combined Plans, the 180-day deadline, default DB enrollment and the fifth-year reselection opportunity.