Early Distribution: A refund of contributions given to a member that is under age 59.5. This distribution is taxed 20% by the IRS.

IRA Rollover: Individual Retirement Arrangement (IRA) rollover is a transfer of funds from a retirement account into a traditional IRA or Roth IRA.

Pension Forfeit Acknowledgement: A form that vested members must complete that acknowledges their understanding of relinquishment of any future CTPF retirement benefits. 

Reciprocity: The practice of exchanging things with others for mutual benefit, especially privileges granted by one country or organization to another.

Refund of Contributions: The process of a member withdrawing all the total of their CTPF contributions.

Required Minimum Distribution (RMD): The process of mandatory distributions to members of their total contributions upon turning age 72.

Roth IRA: A rollover account that does include tax on the rollover amount.​

Separation Date: The date a member separates from their employer.