TEACHERS’ DEFINED CONTRIBUTION RETIREMENT SYSTEM (TDC Plan)

The Teachers' Defined Contribution Retirement System (TDC Plan) is a multiple employer governmental defined contribution money purchase pension plan, qualified under section 401(a) and made tax-deferred under section 414(h) of the Internal Revenue Code. The TDC Plan covers full time employees of the State's 55 county public school systems, the State Department of Education, certain Higher Education employees and the Schools for the Deaf and Blind who were hired between July 1, 1991 and June 30, 2005 when the Plan closed for new membership. TDC Plan members may also include former TRS members, including Higher Education employees, who elected to transfer membership to the TDC Plan. Plan establishment and provisions are located under Chapter 18, Article 7B of the West Virginia State Code.

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