INFORMATION: Retirees’ Annual COLA PERAC guide for Retirees FORMS: Direct Deposit request Form Option A & B residual payment Option B Beneficiary Change form WORKING AFTER RETIREMENT: No Social Security Deductions from Retirees Returning to Work After Retirement PERAC Cover Memo Nov 2013 re post retirement earnings FAQs re post retirement earnings Nov 2015 Instructions for Post-Retirement Earnings Worksheet Nov 2015 Post Retirement Earnings Calculator – 2015 Each person’s tax situation is different, and for that reason we do not give out tax advice – we leave that to your chosen tax professional. In regards to Internal Revenue Service (“IRS”) code, we are defined as a State or political subdivision retirement plan under chapter 401(a), which can be further qualified under 414(h)(2) – ” . . . contributions not included in gross income reported for federal income tax purposes . . . “. e.g. pre-tax contributions. In some circumstances a portion of your contributions will not be “pre-tax”, when that is the case, the IRS form 1099r you receive from us will indicate the amount that is not “pre-tax”.