STRS Ohio DC and Combined Plan Survivor Benefits

Not Every STRS Ohio Member Is in the Defined Benefit Plan

Most STRS Ohio members are in the Defined Benefit (DB) Plan, which provides formula-based survivor pensions. But some educators — particularly those who chose during their initial enrollment window — participate in the Defined Contribution (DC) Plan or the Combined (CO) Plan. Survivor benefits under these plans work differently, and the differences matter.

Defined Contribution Plan: Account Balance Only

The DC Plan functions like a 401(k). Both the member and employer make contributions that are invested in the member's chosen investment options. The account balance fluctuates with market performance — there are no guaranteed monthly benefit amounts.

When a DC Plan member dies, whether actively teaching or after retirement:

• No formula-based monthly survivor pension: The DC Plan does not offer dependent-based, service-based, or retirement-based survivor annuities. The statutory formulas under ORC 3307.66 that apply to DB members do not apply here.
• No $1,000 statutory death benefit: The system-funded death benefit is a DB-only feature.
• No STRS health care access: DC Plan participation does not qualify survivors for the STRS Ohio Health Care Program, regardless of service credit.

What survivors do receive is the total accumulated account balance — member contributions, employer contributions, and investment gains (or losses). The designated beneficiary can:

• Withdraw the balance as a lump sum: Subject to the same tax rules as any retirement account distribution — mandatory 20% federal withholding on a cash distribution, with rollover options to defer taxes.
• Convert to a monthly annuity: A surviving spouse or sole designated survivor can elect to convert the account balance into a lifetime monthly annuity through STRS Ohio. This provides regular income, but the monthly amount depends entirely on the account balance and actuarial factors at the time of conversion — not on a statutory formula.

Combined Plan: DB and DC Elements Together

The Combined Plan merges elements of both the DB and DC plans. Employer contributions fund a defined benefit pension, while member contributions go into a defined contribution account invested by the member.

When a CO Plan member dies as an active teacher with five or more years of service credit, qualified survivors have access to both components:

The DB portion works similarly to the full DB Plan for survivor purposes. Qualified survivors can elect monthly dependent-based, service-based, or retirement-based survivor benefits calculated on the employer-funded pension. The statutory formulas and qualification rules under ORC 3307.66 apply to this portion.

The DC portion — the member's own contributions and investment returns — is distributed according to the beneficiary designation. Survivors can take a lump-sum withdrawal or, in some cases, combine the DC balance with the DB survivor annuity for a larger overall monthly payment.

For CO Plan retirees who were already receiving benefits at death, the Plan of Payment continuation rules apply to the DB portion (just as with full DB retirees), while the DC account balance goes to the designated beneficiary.

The Health Care Question

CO Plan members can qualify for STRS Ohio Health Care Program access through their DB portion, as long as they meet the service credit threshold (20 years for members retiring or dying on or after August 1, 2023; 15 years for earlier retirees). DC-only members cannot.

This creates a practical difference for families: a CO Plan survivor receiving a monthly DB-portion annuity may have access to group health coverage. A DC-only survivor has no STRS health care option regardless of how much is in the account.

Checking Which Plan Applies

Many families aren't certain which plan their member chose, especially if the decision was made decades ago. STRS Ohio can confirm the plan type over the phone at 888-227-7877. The Survivor Benefit Packet mailed after a death notification is customized to the member's plan, so the forms and options it contains will match the correct plan structure.

The STRS Ohio Survivor Benefits Guide covers all three plan types — DB, DC, and Combined — in a single reference, with comparison tables showing what each plan provides and what it doesn't.

See more Ohio guides →