MOSERS Resources and Key Reminders

Recently Updated MOSERS Resources

MOSERS has refreshed several important publications to reflect current rules, rates, and guidance. Updated resources include:

• COLA memo – January 2026
• History of COLAs flyer – January 2026
• Pension Payment & Holiday Schedule – January 2026
• Tax Withholding Authorization and IRS W-4P form – January 2026
• Understanding Your 1099-R Form – January 2026
• Destination Retirement Checklist (University Employees) – December 2025
• Leaves of Absence Impact on Your MOSERS Benefits flyer – December 2025
  • Note: The University does not participate in MOSERS-sponsored life insurance or long-term disability insurance. Life and long-term disability coverage are provided through University-sponsored plans
• Purchasing and Transferring Service Guide for MSEP (Closed Plan) Members – December 2025
• Purchasing and Transferring Service Guide for MSEP 2000 Members – December 2025
• Purchasing and Transferring Service Guide for MSEP 2011 Members – December 2025

Critical Reminder: Termination and Reemployment Rules

If you are planning your retirement and intend to return to work, it is essential that you comply with IRS bona fide termination rules before resuming employment.

A retiree must meet all three of the following requirements before returning to work:

1. Fully separate from employment
2. Have no prearranged agreement (written or oral) to return to work
3. Not work for the state of Missouri or any MOSERS-covered employer in any capacity for at least 30 days following termination

After meeting these requirements:

• A retiree may be hired into a non-benefit-eligible position without affecting their MOSERS pension benefit.
• If hired into a benefit-eligible position, the retiree’s monthly pension benefit will stop.

*Effective August 28, 2023, retirees serving as legislators or statewide elected officials are exempt from the pension stoppage requirement.

For additional details, refer to MOSERS’ Working After Retirement guidance.

CURP Transfer to MOSERS

Faculty participating in the College and University Retirement Plan (CURP) may elect a one-time, irrevocable transfer to MOSERS after six years of full-time service. This decision permanently moves the faculty member from CURP to the MOSERS pension plan and should be reviewed carefully.

Additional details, including eligibility and timelines, are outlined in the College and University Retirement Plan Transfer Guide.