CalSTRS Cash Balance Benefit Program
E671755
The CalSTRS Cash Balance Benefit Program is a retirement savings plan for California education employees that provides tax-deferred contributions and guaranteed, interest-earning benefits as an alternative to traditional defined benefit pensions.
All labels observed (1)
| Label | Occurrences |
|---|---|
| CalSTRS Cash Balance Benefit Program canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T7490351 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: CalSTRS Cash Balance Benefit Program Context triple: [California State Teachers’ Retirement System Teachers’ Retirement Board, governingBodyOf, CalSTRS Cash Balance Benefit Program]
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A.
CalSTRS Defined Benefit Supplement Program
The CalSTRS Defined Benefit Supplement Program is a supplemental retirement savings component for California public school educators that provides additional, account-based benefits on top of their core CalSTRS pension.
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B.
California Public Employees’ Retirement System Board of Administration
The California Public Employees’ Retirement System Board of Administration is the governing body that oversees investment, benefit, and policy decisions for CalPERS, the nation’s largest public pension fund for California’s public employees.
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C.
Teachers’ Retirement System of the City of New York
The Teachers’ Retirement System of the City of New York is a public pension fund that provides retirement, disability, and related benefits to New York City public school educators and other eligible employees.
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D.
New York State pension fund
The New York State pension fund is a large public retirement system that manages and invests assets to provide pension benefits for New York State and local government employees.
-
E.
New York City Employees’ Retirement System
The New York City Employees’ Retirement System is one of the largest public pension funds in the United States, providing retirement, disability, and death benefits to New York City’s municipal workforce.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: CalSTRS Cash Balance Benefit Program Target entity description: The CalSTRS Cash Balance Benefit Program is a retirement savings plan for California education employees that provides tax-deferred contributions and guaranteed, interest-earning benefits as an alternative to traditional defined benefit pensions.
-
A.
CalSTRS Defined Benefit Supplement Program
The CalSTRS Defined Benefit Supplement Program is a supplemental retirement savings component for California public school educators that provides additional, account-based benefits on top of their core CalSTRS pension.
-
B.
California Public Employees’ Retirement System Board of Administration
The California Public Employees’ Retirement System Board of Administration is the governing body that oversees investment, benefit, and policy decisions for CalPERS, the nation’s largest public pension fund for California’s public employees.
-
C.
Teachers’ Retirement System of the City of New York
The Teachers’ Retirement System of the City of New York is a public pension fund that provides retirement, disability, and related benefits to New York City public school educators and other eligible employees.
-
D.
New York State pension fund
The New York State pension fund is a large public retirement system that manages and invests assets to provide pension benefits for New York State and local government employees.
-
E.
New York City Employees’ Retirement System
The New York City Employees’ Retirement System is one of the largest public pension funds in the United States, providing retirement, disability, and death benefits to New York City’s municipal workforce.
- F. None of above. chosen
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
cash balance plan
ⓘ
retirement savings plan ⓘ tax-deferred retirement plan ⓘ |
| administeredBy | California State Teachers’ Retirement System NERFINISHED ⓘ |
| benefitFormulaBasis | accumulated contributions plus interest ⓘ |
| benefitGuarantee | minimum interest credit rate ⓘ |
| benefitStructure |
account-style benefit
ⓘ
guaranteed interest crediting ⓘ |
| benefitTiming | payable upon termination, retirement, disability, or death ⓘ |
| contributionBasis | percentage of salary ⓘ |
| contributionMethod | payroll deduction for employee contributions ⓘ |
| contributionType |
employee contributions
ⓘ
employer contributions ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| currency | U.S. dollars ⓘ |
| documentation | CalSTRS Cash Balance Benefit Program plan booklet ⓘ |
| eligibleParticipants |
California public school employees
ⓘ
community college educators ⓘ part-time educators ⓘ substitute educators ⓘ temporary educators ⓘ |
| employerRole | may elect to offer the program to eligible employees ⓘ |
| governedBy | California Education Code NERFINISHED ⓘ |
| investmentRisk | borne by plan sponsor ⓘ |
| operatesIn | California NERFINISHED ⓘ |
| pays |
annuity benefits
ⓘ
lump-sum retirement benefits ⓘ |
| planSponsorCategory |
community college districts
ⓘ
county offices of education ⓘ school districts ⓘ |
| planType |
alternative to traditional defined benefit pension
ⓘ
cash balance defined benefit plan ⓘ |
| portability |
allows rollover to IRAs
ⓘ
allows rollover to other qualified plans ⓘ |
| primaryObjective | provide retirement income for part-time and adjunct education employees ⓘ |
| regulator | State of California NERFINISHED ⓘ |
| relatedTo | CalSTRS Defined Benefit Program NERFINISHED ⓘ |
| sector | public education ⓘ |
| sponsor | California public school employers NERFINISHED ⓘ |
| sponsorType | public pension system ⓘ |
| targetGroup | employees not covered by the CalSTRS Defined Benefit Program ⓘ |
| taxQualification | qualified plan under the Internal Revenue Code ⓘ |
| taxTreatment | tax-deferred contributions ⓘ |
| withdrawalOptions | lifetime monthly benefit option ⓘ |
| withdrawalOptions | refund of contributions and interest ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: CalSTRS Cash Balance Benefit Program Description of subject: The CalSTRS Cash Balance Benefit Program is a retirement savings plan for California education employees that provides tax-deferred contributions and guaranteed, interest-earning benefits as an alternative to traditional defined benefit pensions.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
California State Teachers’ Retirement System Teachers’ Retirement Board
→
governingBodyOf
→
CalSTRS Cash Balance Benefit Program
ⓘ