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TFFR Employer Guide

View pdf version of Employer Guide

ND Retirement and Investment Office
Administrative Office
PO Box 7100
Bismarck, ND 58507-7100

Office: 701-328-9885
Fax: 701-328-9897
Toll free: 800-952-2970
Website: www.nd.gov/rio

The TFFR Employer Guide is printed and distributed by the Retirement and Investment Office (RIO) to provide participating employers with a quick reference source for questions regarding TFFR reporting requirements. This booklet is not intended to encompass all aspects of TFFR reporting requirements. It will be updated periodically to reflect changes made to the plan (NDCC 15-39.1) by the Legislature. Detailed information can be obtained by contacting RIO. This publication can be made available in alternate formats.

Letter to Employers

June 2013

Dear TFFR Employer:

As a participating TFFR employer, you play a very important role in the retirement program available to North Dakota educators. Thank you for efforts to ensure the proper reporting of retirement information to TFFR.

The TFFR Employer Guide has been updated and is available on the TFFR website at www.nd.gov/rio. We hope you find this information helpful as a tool for training and as a resource when questions arise.

The updated Employer Guide includes legislative changes approved by the ND Legislature in 2013 and administrative rules adopted by the TFFR Board in 2012. Member and employer contribution increases and benefit modifications for new and non-grandfathered members approved in 2011 were designed to address declining funding levels brought on by the 2008-09 economic down turn. Please help make TFFR members and school board/employers aware of these changes as future teacher contracts are negotiated.

2011 funding improvement legislation, along with a stable, healthy economy, should strengthen the TFFR plan, and help it to remain financially stable for decades to come.

On behalf of the TFFR Board of Trustees and RIO administrative staff, we pledge to you our continued commitment to administer a financially secure retirement program and make service to North Dakota's public school teachers and employers our number one priority.


Fay Kopp, CRA
Deputy Executive Director/
Chief Retirement Officer

TFFR Legislation - Implementation Considerations

Effective July 1, 2013:

Modifies disability benefits for all employees by changing eligibility from 1 year to 5 years of service credit and replaces the 20 year minimum with the actual service in benefit calculation.

  • Employers and employees may wish to review the disability plan currently offered by the employer to determine the impact the change in the TFFR disability benefit will have on overall disability coverage.

Modifies eligibility for unreduced retirement benefits and reduction factor for reduced retirement benefits for non-grandfathered employees who were more than 10 years away from the retirement eligibility as of June 30, 2013. Non-grandfathered Tier 1 employees and all Tier 2 employees are eligible for unreduced retirement benefits at minimum age 60 and the Rule of 90, OR minimum age 65 for those employees who do not reach the Rule of 90. Reduced retirement will still be available at age 55; however, the reduction factor for non-grandfathered employees was increased from 6% to 8%.

  • The changes above indirectly impact TFFR employers. Non-grandfathered employees will need to work longer to receive unreduced TFFR benefits which will be a factor in employer workforce planning.

Effective July 1, 2014:

Increase employer retirement contributions from 10.75% to 12.75% and employee retirement contributions from 9.75% to 11.75% of salaries of active members and re-employed retirees beginning July 1, 2014. Employer and employee contributions will reduce to 7.75% once TFFR reaches a 100% actuarial funded status.

  • Additional employee contribution increase of 2.0% (total 11.75%) can be negotiated to be paid by the employer as a salary supplement. For employers under Models 2 and 3, if the pickup amount is modified, this will impact the factors used to calculate the grossed up retirement salary.
  • New Employer Payment Plan forms will be required for every TFFR employer effective July 1, 2014. TFFR will provide the new form to all employers in the spring of 2014.
  • Please contact your software provider for assistance in programming the 2014 employer and employee contribution increase.

Table of Contents

General Information

Terms and Definitions

Employer Payment Plan Form

Reporting Information


Table of Contents

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