Page 6 - Columbia University Retirement Brochure - Officers
P. 6
The Officers’
Retirement Plan
The Officers’ Retirement Plan is a defined contribution 403(b) retirement account into
which the University makes pre-tax contributions on your behalf. These contributions
are made based on your age, eligible pay and years of service, up to the IRS annual
compensation limit. You are eligible to participate in the Officers’ Retirement Plan if you
are an Officer of Columbia University who meets the criteria outlined in the Summary Plan
Description (SPD).
1
Eligibility For Contributions
If you are a... The University’s core contributions begin...
Full-time or part-time Senior Officer On your date of hire
Full-time or part-time Junior Officer After you complete 2 years of eligible service
Senior Officer: Grade 14 or higher; (grade 106 or higher at CUIMC); Full-Time Appointment as an Officer or
an “ungraded” Officer.
Junior Officer: Grade 13 or lower; (grade 103-105 at CUIMC); Full-Time Appointment as an Officer; Title
of Instructor, Associate, Assistant, Senior Lecturer, Lecturer, Postdoctoral Research Scientist, Scholar or
Associate, Staff Associate or Librarian I.
Columbia University’s Contributions
If you were hired on or after July 1, 2013:
If your years of service are... And your age is... The University’s core contributions equal...
5% of your eligible pay under the Social Security
Less than 5 Any age wage base PLUS 9% of your eligible pay over the
Social Security wage base
6% of your eligible pay under the Social Security
5 or more 40 and over wage base PLUS 10% of your eligible pay over
the Social Security wage base
The Social Security wage base (SSWB) is the amount of your earnings that is subject to Social Security tax
each year as set by the IRS. You are always fully vested (have a right to) the University’s contributions made on
your behalf to the Officers’ Retirement Plan.
1 Summary Plan Descriptions: humanresources.columbia.edu/officers-legal
For more information, go to humanresources.columbia.edu/retirement