Highest Average Salary (HAS) Table



*Colorado PERA’s Web pages have been updated to reflect changes as a result of the enactment of Senate Bill 10-001.*

Benefits > PERA Benefits Overview | Calculating a Benefit Under the PERA Benefit Structure | Calculating a Benefit Under the DPS Benefit Structure
HAS Percentage Tables | History of PERA Benefit Changes | Tax-Deferred Interest on PERA Member Contribution Accounts | Life Insurance Program
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Service Retirement Under the DPS Benefit Structure | Terminating PERA-Covered Employment

PERA and DPS Highest Average Salary Percentage Tables

Under Senate Bill 1, the Highest Average Salary Percentages tables have changed. Please refer to the chart below to determine which table applies to you. Please note: The shaded areas on the tables indicate reduced service retirement percentages. The percentages in the shaded areas on tables 2, 4, 6, 7, 10, 11, and 13 ensure that, as of the effective date of retirement, your reduced service retirement benefit is the actuarial equivalent of your full service retirement benefit. These percentages are subject to change based on acturarial experience.

Benefit Structure	Membership Date	5 Years of Service Credit as of January 1, 2011	Retirement Eligibility	Table
PERA	On or before June 30, 2005	Yes	Eligible January 1, 2011	Table 1
PERA	On or before June 30, 2005	Yes	Not eligible January 1, 2011	Table 2
PERA	Between July 1, 2005, and December 31, 2006	Yes	Eligible January 1, 2011	Table 3
PERA	Between July 1, 2005, and December 31, 2006	Yes	Not eligible January 1, 2011	Table 4
PERA	Between January 1, 2007, and December 31, 2010	N/A	Eligible January 1, 2011	Table 5
PERA	Between January 1, 2007, and December 31, 2010	N/A	Not eligible January 1, 2011	Table 6
PERA	On or before December 31, 2006	No	N/A	Table 6
PERA	On or after January 1, 2011	N/A	N/A	Table 7
DPS	On or before June 30, 2005	Yes	Eligible January 1, 2011	Table 8
DPS	Between July 1, 2005, and December 31, 2009	Yes	Eligible January 1, 2011	Table 9
DPS	On or before December 31, 2009	Yes	Not eligible January 1, 2011	Table 10
DPS	On or before December 31, 2009	No	N/A	Table 11
State Troopers/CBI Agents	N/A	N/A	Eligible January 1, 2011	Table 12
State Troopers/CBI Agents	N/A	N/A	Not eligible January 1, 2011	Table 13

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