buying years of service trs georgiabuying years of service trs georgia

Lets summarize how bad of a deal that is: If Ruthie were a stay-at-home Mom, never earning a salary during her working years, she would receive a 100% survivorship benefit check from Social Security upon my death. Because Georgia TRS has a 10-year vesting requirement, this means that the retirement system is expecting that just a third of new public educators would stay long enough to qualify for any pension benefits. Lets go back to the example from me and my wife. 0000067056 00000 n You become vested (retain ownership of every dollar contributed to your TRS account, even if you leave USG) after 10 years of service. ERS Georgia State Employees' Pension and Savings Plan (GSEPS), Public School Employees Retirement System, Total Retirement Awareness Counseling (TRAC), Video ERS Service Retirement Application Instructions, Video PSERS Retirement Application Instructions, Employees' Retirement System of Georgia. 5737 Mesmer Ave. In Teacher Pension Plans: How They Work, and How They Affect Recruitment, Retention, and Equity, we look at the history of these plans and how they interact with key education issues facing our schools today, including attracting and retaining high-quality teachers and providing equitable resources for disadvantaged students. Im not sure. Is it true that if you qualify for TRS, you wont be able to collect your spouses social security if he/she dies before you? From public school teachers, to private school teachers, and retired teachers of all kinds, serving those who serve our children is quite fulfilling. Washington, DC 20009 In Georgia, teachers are a part of the Teachers Retirement System of Georgia. He is a self-employed consultant, and as such, he has to buy health insurance through the open marketplace. More detailed information is available in the Membership Service section to the right. Thats what WEP is for. For more information, please visit the SGLI main page. How to Prepare for Taxes at the End of the Year. The Pension Integrity Project uses custom-built actuarial and employee benefit models that are tailored to reflect each unique retirement system. accessibility problem or have an accessibility question, please Your email address will not be published. The remaining 13.37 percent state contribution is to pay down the pension fund's debt. If I gave you the scenario of someone retiring at age 52 without telling you anything else, you might guess that the 52-year old invented the latest and greatest social media platform. It is important to note, however, that the state assesses an educators final salary based on the average of their highest 2 consecutive years of salary. Public School Employees Retirement System (PSERS) -Employees who qualify by years of service and age. Retrieved from: https://www.trsga.com/wp-content/uploads/TRS_CAFR_1718.pdf. For a Gwinnett County employee (for example), there may be many years of no social security tax paid. Employee contribution: The percent of a teachers salary that he or she pays annually to the pension fund. your retirement application and help to you to understand your For these reasons, any deliberation of changes to the program must be undertaken with the utmost care. Air Time FAQ Ill take a moment to explain. PLOP FAQ. To have an active account, you must have contributed to TRS for at least one year in the last five years. Retirement systems regularly publish estimates of how long new public employees will stay in the workforce. If the combination of these topics leaves you a bit confused, perplexed, and maybe even a little angry, youre not alone. 87 0 obj <>stream Thank you!! Because the benefits are backloaded as is typical of a final average salary defined benefit (DB) plan most of the benefits in Georgia TRS are accruing to the roughly 1/5 that stay in the system. hb```,y cb,uz6,eyk6{V3se ;A$en,ffj9Cwr3 =Ja$rD S@Jf6Wt0Wt4wX0`,|N:UjbAj,(T^sfyAGfd`` z^r@Z!.AT1 'gd . 2121 0 obj <>/Filter/FlateDecode/ID[<819316BECBECBE49B2291F24FF7A909F><9BC5AE03FD3EF34FA797604A77173D9C>]/Index[2107 32]/Info 2106 0 R/Length 80/Prev 244685/Root 2108 0 R/Size 2139/Type/XRef/W[1 2 1]>>stream In other words, the lack of benefit portability will hurt the long-term retirement savings of any educator who leaves teaching altogether or who crosses state lines to work in another state. 2138 0 obj <>stream As they work, teachers and their employers must contribute into the plan. -Sphq[P*8uN'Z y&jP[ +,<7p2/=X%Sh)gXDECU&Ue-W cvGAhm8 NZZnWN[c>vF6M%{!!|l:%M 0 j& Do I Qualify For Social Security Disability Benefits? Congratulations! I was trained as an educator. Investment. 0000067316 00000 n Using the same example, Ruthie would still receive a Social Security spousal benefit check once she reached her Social Security full retirement age of 67. wvb !AH$eFZB2~Ci@*]mwZUc0s?tS]669"m/1I6a8_Z?6Owe]_S~0:>6%fp^ TRS retiree payroll is in excess of $5.4 billion dollars per year. (202) 986-0916, Senior Managing Director, Transportation Policy, Survey finds pensions are not a high priority for young government workers, Modeling methodology and approach to analysis of public retirement systems, Pension Reform News: Montanas proposed reforms, poor 2022 investment results, and more. }=NRI{>t%3}i]6L5$llY>$s?i Y$[A&rtid%Rk"#*@%.7v{?)d J"MP vH.sQir metro Atlanta, DeKalb, Fulton, and Clayton counties) or offer supplemental programs. 0000002286 00000 n As of 2017, 28 states were spending less on teacher salaries than they did 10 years prior. But now, lets suppose that I die first at age 80. Some service credit may be available to you for a cost, referred to as purchased service, and is explained in the links to the right. In terms of a lifetime compensation package, a Georgia public school educators total pay is competitive with many private sector professional positions. Required fields are marked *. TRS benefits are administered and paid in accordance with laws enacted by the Georgia Legislature. 0000004113 00000 n You and USG both contribute to the TRS, which provides a monthly lifetime benefit once you become vested. Once your retirement becomes effective, you will no longer be eligible to purchase additional service credit. Since it is service credit you must establish in order to retire, you should be familiar with the types of service you can establish. You and USG contribute to your TRS account. Some educators may find themselves breaking even around that point if their district has opted-out from providing Social Security coverage (e.g. 0000006481 00000 n To receive any benefits, a member of TRS must have 10 years of service. Amortization cost: The annual cost of a pension funds contribution toward any unfunded liabilities. Workshop for Retirement Answers and Preparation (WRAP). Retirement Plan Contributions and QBI Deduction Rules, IRMAA Surcharges On Medicare Part B and Part D. Will a Distribution From My Roth IRA Be Taxed? Your TRS benefit depends on many options, which incl\de your age, years of service under TRS, and final average compensation. Let us help get However, the popular sentiment of underpaid and underappreciated teachers, is an invalid argument that is used to promote increased pay and benefits, which is understandable. You are almost ready to enjoy the next H\0y What Issues Should I Consider During a Recession or Market Correction? For this reason, demographic trends such as the average life expectancy of TRS members must be considered in projections of financial liabilities. These are hypothetical examples and are not representative of any specific investment. Georgia's benefit tiers can be foundhere. Your retirement benefit is based upon on a predetermined formula, using your length of service and average monthly salary based on your highest 24 months of earnings. With assets that nearly triple the states yearly budget and the financial health of hundreds of thousands of retirees in the balance, TRS leadership and state lawmakers carry a considerable duty to the state. Below is a short summary of the funding for TRS, the systems projected liabilities and how the state of Georgia has planned to address any outstanding obligations. 1 percentage point lower than the Georgia TRS 7.5 percent rate of return assumption), the value of such an account would be higher than that of defined-benefit (DB) pension benefits throughout her career up until they reach the normal retirement threshold (see Figure 2). This means that she has not contributed to Social Security and is subject both to WEP and GPO. Im not sure, but Ive always found the people who work for TRS to be incredibly helpful on questions such as these (https://www.trsga.com/). As a fan of both, in my advanced age of 80, my elated state is too much for my heart, and I die on the spot with a big smile on my face. Will My Roth IRA Conversion Be Penalty Free? Every which way I look at GPO, it makes no sense. TRS retirees must report all employment in Georgia's public school systems, regional and county libraries, the University System of Georgia, and RESA units . you on the right TRAC! 0000010102 00000 n For more information, please visit the SGLI main page. If you find years with $0 credit that coincide with your years as a public-school educator, then you are working for a Georgia county that has opted out of Social Security. However, if you have been the victim of identity theft, or if you 0000067990 00000 n All service purchase transactions must be completed prior to retirement. Purchasing service can assist you in attaining vested status, allowing you to retire sooner or increasing your final retirement benefit. And the third part occurs as a survivorship benefit after death. New research shows that the Teachers Retirement System of Georgia (Georgia TRS) may not be a good fit for all new expected teachers. Working with a qualified professional who is knowledgeable about this subject is vitally important. The Georgia public school system provides a generous three-fold compensation package. Add to that, generous time off, including paid holidays, and paid vacation time (and summer break for teachers), and the total compensation package for a Georgia public school system employee is hard to match. 2107 0 obj <> endobj endstream endobj 51 0 obj <>stream We are still weighing the facts, but its possible, that it may make sense, for her to forgo her pension, so that she becomes eligible for a spousal Social Security benefit in retirement, and her husbands Social Security survivorship benefit, assuming that he dies first. Therefore, the benefit should reflect this fact. Some of your questions depend on the district in which you work. Plan Now to Take Care of Your Spouse After You are Gone. But for Georgia public school employees, it is a standard part of their retirement benefit. And I believe that the time has come, to promote that as good news, and put to bed, once and for all, the tired old story of underpaid educators in the state of Georgia. If I stop working for a TRS job, I know I can get a refund on my contributions, but does that include employer contributions or just my 6%? To earn a year of membership service credit, you must work in a TRS-eligible position or receive paid leave from a TRS-eligible position for at least 90 days during the school year. Los Angeles, CA 90230 Special Examination Report No. Outside of government entities, private sector employers are required to match social security contributions, to the tune of 6.2%. 0000003355 00000 n Issues to Consider With the Loss of a Parent. Although I would argue, that the financial perks and time off represent good marketing bullet points for recruiting new prospective educators into the field, it is the retirement perks that are the most lucrative, and I believe, the most under-appreciated in terms of the total compensation package for Georgia public school employees. THE GOOD: 0000068059 00000 n We employ numerous security hbbd``b`?~ -D7 $ATW5)vW9N00RsG $1 0000037666 00000 n 0000005766 00000 n What are Required Minimum Distributions and How are They Determined? How does TRS effect my Social Security benefits? Our monthly newsletter highlights the latest actuarial analysis and policy insights from our team. immediately contact: ERSGA 404.350.6300 Georgia TRS: Member Retention vs. Because I believe that you should stay the course in Social Security funding. Financial Planning for Terminal Illness Diagnosis, Its All About the Bottom line. Show #18, Financial Planning for a Job Promotion or Raise. Can I Do a Qualified Charitable Distribution From My IRA? To be eligible for USG Retiree Healthcare benefits you must meet the definition of a retiree under the Board of Regents policy 8.2.8. Although those contributions are invested in the market, and often managed by private equity and hedge funds, a teachers pension wealth is not derived from the returns on those investments. personal data very seriously. And each county in Georgia was presented the option, back in the 1970s, to participate or not participate in Social Security. So now, she would receive $3,500/month, given the example I listed above. Securities and Advisory Services offered through LPL Financial, a Registered Investment Advisor, Member FINRA/SIPC. After all, pension benefits provided by the state and local governments are often more generous than private-sector plans, which arguably do provide some positive effects in retaining highly experienced police officers, judges, teachers and other public workers. Teacher Pension Plans: How They Work, and How They Affect Recruitment, Retention, and Equity, Avg. How Long Will It Take To Double Your Money? In the private sector, few of our clients have retired with any type of legacy health insurance benefit. Forty percent of all public K12 teachers are not covered under Social Security. So, to describe it in simple terms, it would take about $1mm in retirement savings at age 52, to replicate the value of the TRS of Georgia Pension. Show #6. Your retirement selection must be made within 60 days of eligibility or you will default into the TRS plan retroactively to your date of hire or eligibility. 0000135885 00000 n Not surprisingly, per the latest data, the average years of service at retirement for a Georgia TRS member was 30.5 - just slightly north of the 30-year service requirement. Ive found the people at TRS to be very helpful for inquiries such as these: https://www.trsga.com/. Like most states, teachers need to serve a number of years before qualifying for a pension. Are you ready to retire in the next six months? 0000011873 00000 n As you near the age of retirement, it is There are four things to remember about buying "Air Time": 1) you must purchase this service when you submit a retirement application; 2) you cannot purchase this service after you Issues to Consider Before Closing an Estate, Planning Ahead in Caring for Your Aging Parents. Plus: Undoing Alaska's pension reforms could cost $800 million, PRO Plan offers modern approach to public retirement, and more. Forfeited Leave Quick Guide At what age can you start collecting pension benefits? That penalty is called the Windfall Elimination Provision (WEP). 0000095362 00000 n Moreover, educators cant begin to collect it until they hit the states retirement age. Teachers Retirement System of Georgia Average pension value (2018): $43,192 Median pension value (2018): $23,760 Vesting Period: 10 Years Teacher Contribution Rate (2018): 6% Employer Contribution Rate (2018): 21.14% Participation in Social Security: Varies by District How Do Teacher Pensions Work in Georgia? Figure 1 below shows the expected turnover pattern for a new, 25-year-old entrant to Georgia TRS. However, teachers taking that option have their benefits reduced based on their years of experience and how early they are retiring. They found that for the average entrant into Georgia TRS in this case, a 25-year old female starting her teaching career there is just a 30 percent chance they will still be teaching within 10 years. Love you article! 0000004885 00000 n Or you might think it was a C-level executive who got one of those golden parachutes in retirement. Please consult legal or tax professionals for specific information regarding your individual situation. Generally, the purpose of this backloaded benefit accrual schedule is to help keep highly-experienced public teachers in a job longer. Any changes to TRS have immense implications to the states education workforce as well as the financial health of the state of Georgia. This means to buy a service year, teachers essentially need to pay the costs of contributions and interest had they worked in that state. Are You Protecting Your Financial Accounts From Hackers? Enroll at OneUSGConnect.usg.edu, click the Retirement@Work link in the Manage My Benefits section, and follow the prompts to complete your enrollment. The second part occurs during retirement. The BAD: 0000001638 00000 n (310) 391-2245, 1747 Connecticut Ave NW 0000038696 00000 n 0000095660 00000 n (2019). Figure 2. 0000003242 00000 n Below are publications designed to help you more easily Specifically, for those who serve in the Georgia public school system, there is a fantastic retirement perk that creates a financial reward, which I believe, is greatly underestimated. Lets assume that a retiree works for 30 years in the system and retires with a salary of $65,000. If you need to purchase additional service to be eligible for retirement, your retirement date will be the first of the month after you have purchased the needed service credit. 0000015005 00000 n Am I Eligible for Social Security Benefits as a Spouse? 0000000016 00000 n Now, rather than Ruthie enjoying the continuation of my Social Security check, it would almost certainly be reduced to $0 or near $0, as a result of GPO. Qualifying for USG Retiree Healthcare Benefits. You may retire before age 65 and begin receiving a reduced GRS retirement benefit if you are eligible to begin receiving benefits from your Georgia State Retirement Plan (TRS or PSERS). But as good as the TRS of Georgia pension is for retirees, I believe that the state health insurance retirement plan is just as lucrative of a benefit. Unlike other retirement funds, a teachers contributions and those made on their behalf by the state or school district do not determine the value of the pension at retirement. Copyright 2023 Teachers Retirement System of Georgia, Public School Employees Retirement Credit. The penalty is determined by whichever is less: You can also purchase a maximum of three years of service, or Air Time, which can be applied against the early retirement penalty. These adjustments can be made in ways that both maintain retirement security and keep the costs for the taxpayer at bay. Figure 1. A TRS member may not receive a year of service credit before Dec. 31, except in the . But I wouldnt advise working for two counties, for an extended period of time, in which one county participates in Social Security and the other doesnt participate in Social Security. You must work at least one half of the total number of working days in a month to accrue a month of service credit. Heres why: There is a penalty, within Social Security, that reduces the benefit of a retiree who participates in a government pension plan (like TRS of Georgia), yet, does not contribute to Social Security (such as Gwinnett County). Has it always been since its inception or what year did Ga TRS begin requiring 10 years of service to become vested? Most Americans depend on Social Security benefits to lead a comfortable and secure retirement. Georgias teacher pension system, like many government pensions in the United States, sits at the heart of discussions about the states responsibility for its public servants. A TRS member desiring to establish service for private school teaching must provide the documentation described below and must also pay to TRS the full actuarial cost of this service. Calculating Teacher Pension Wealth in Georgia. Copyright 2023 Teachers Retirement System of Georgia. Normal cost: The annual cost of retirement benefits as a percentage of teacher salary. In other words, if someone in the private sector wanted to enjoy a similar guaranteed payment for life or for two lives how much would that cost? https://www.teacherpensions.org/state/georgia. 0000003207 00000 n A defined benefit retirement plan (401A) relieves its members of the burden of making investment decisions and assuming the risk associated with those decisions. The chart below indicates the three types of service that can comprise your total years of creditable service upon retirement. hb```)lw@(c~`V*qq G$3VPTMiK Benefit Accrual. If you leave USG before you are vested in your TRS benefit, you have these options: See how the TRS Plan compares to the ORP. Georgia public school system employees are employed at the county level. Your email address will not be published. (2018). Accessibility Guidelines (WCAG 2.0 AA). Georgia's public school teachers deserve a choice over their retirement plan. Georgia TRS: Member Retention vs. DB and DC Benefit Accruals. Plan at a Glance See how the TRS Plan compares to the ORP . %PDF-1.7 % And the reason for that is simple: health care costs. %%EOF THE UGLY: Request a lump-sum distribution (tax penalties may apply). 0000093436 00000 n Given a list of eight benefits to public sector employment, personal satisfaction from the job and salary were ranked highest, and life insurance and retirement benefits ranked lowest. Because otherwise, a current teacher who reads this, might feel compelled to pick up the apple off his or her desk and throw it in my direction. The chart below displays a survey of the percent of teacher pension system that is funded and the average annual benefit for nine southeastern states. [7] Georgia Department of Audits and Accounts. 3 Elements of a Family Protection Plan. Public School Teachers in Georgia Deserve A Retirement Choice. Am I Eligible for Social Security Benefits as a Surviving Spouse? 0000005148 00000 n In Conclusion YqzC? 0000003466 00000 n Clarke County participates in Social Security and Gwinnett County does not. State lawmakers introduced several bills in the 2019 legislative session that could significantly alter the Teachers Retirement System of Georgia (TRS) if passed in 2020. 0000009199 00000 n Based on the rules of WEP from Social Security, Ruthie would essentially receive no benefit check from Social Security while we are both living. 0000092556 00000 n However, that argument, Im afraid, also leads young people to steer clear of career education, due to perceived lack of pay and benefits. Now, lets imagine that Ruthie was a career stay-at-home Mom, and did not have earned income history with Social Security. Show #10, August 2020 Client Letter: Positive Territory, Legacy Planning with the Brady Bunch. This decision is irrevocable. Will I Have To Pay Taxes On My Qualified ESPP? Through TRS of Georgia, retirees enjoy a pension benefit that is approximately 60% of their pre-retirement income, and that income is guaranteed for life. If you need to purchase additional service to be eligible for retirement, your retirement date will be the first of the month after you have purchased the needed service credit. 0000068197 00000 n understand certain retirement options. For more information about your TRS retirement benefits, consult your member handbook. More on that in a moment. Market News: Longest Economic Expansion Ever! While educators qualify for a pension after 10 years of service, the pension may not be worth all that much. For those who work in the private sector, retiring in their 50s is quite rate I mean dinosaur-extinct kind of rare. Show #26, February 2021 Client Letter: Stay The Course, Social Security and Government Pension Offset, 529 Plan Distributions and Tax Implications. The Georgia Budget & Policy Institute is a 501(c)3 organization. Gwinnett County, for example, opted out. Social Security, Teacher Pensions, and the Qualified Retirement Plan Test. Employer contribution: The percent of a teachers salary that the state, school district, or a combination of the two pays annually to the pension fund. of creditable service, you could buy three years of "Air Time" service to give you the 25 years needed to begin a retirement benefit immediately. The average annual benefit is the average amount that each retiree receives in benefits from that states teacher pension system. Retrieved from: https://www.nasra.org/investment. [2] For the purposes of this fact sheet, the state is considered the single employer for TRS-participating employees even though local school districts contribute to the employer share of annual contributions. The opinions voiced are for general information only and are not intended to provide specific advice or recommendations for any individual. This fact sheet explains the basic concepts of TRS, how it is funded and where it stands financially. trailer As such, a combination of high turnover rates and back-loaded benefit accruals shows that many public-sector educators in George who switch careers can expect to earn less in retirement benefits than the value of pension contributions (plus 4.5 percent interest) theyve put in. WRAP is a series of presentations designed to assist you with Yet, thats how the contributions operate in TRS of Georgia (Source: Georgia Budget and Policy Institute). TRS can accept a rollover from the following plans as defined in the Internal Revenue Code: TRS cannot accept third party checks or money orders. Additionally, employment in the state of Georgia system provides other perks, such as short-term and long-term disability insurance, and basic life insurance. TRS benefits are administered and paid in accordance with laws enacted by the Georgia Legislature. 40 0 obj <> endobj [8] Brainard, K. & Brown, A. To better understand the ugly penalty from Social Security, one has to first understand the typical survivorship benefit provided by Social Security to a surviving spouse. Established in 1943, TRS administers a single, defined retirement benefit that is determined by a calculation using the number of creditable years of service and final average salary multiplied by 2 percent. To have an active account, you must have contributed to TRS for at least one year in the last five years. Partial Lump Sum Option Plan - Effective for those retiring on or after October 1, 2019. 0000038549 00000 n According to the TRS Service Credit brochure, transfers from other retirement plans require members to complete and submit a Form TRS 551. TRS administers the funds and investments. ERS members who have at least 10 years of creditable service and accept a position covered by the Teachers Retirement System of Georgia (TRS) may elect to remain active members of ERS or become a TRS member. Through TRS of Georgia, retirees enjoy a pension benefit that is approximately 60% of their pre-retirement income, and that income is guaranteed for life. While the full 6 percent of salary contributed by individual teachers is for benefits, the state contributes only 7.77 percent. Public pensions across the United States experienced similar losses during the last economic recession. Either work for a county that participates or doesnt participate. There are several limitations and formulas used in the calculation, which is included in detail online on the Georgia Teachers Retirement System website at www.trsga.com. Pension wealth is derived from a formula. All service must be established by the member prior to retirement. Will A Distribution From My Traditional IRA Be Penalty-Free? Enter the number of years of service credit shown on your last Annual Statement : (e.g.,20.33) Enter your birth date: GaBreeze for PSR1.877.342.7339. For those who expect to work a full career, this wont be much of a concern. November 2020 Client Letter: Election Clarity For The Markets, Caring for Aging Parents: Financial Planning Checklist. Advertisement Early Retirement In other words, the present value of pension benefits maximizes at or near the normal retirement point in the current plan, but is higher with the proposed DC account for anyone leaving or retiring before that. In other words, she would be punished for having worked outside the home. 0000007488 00000 n Related. How do I buy back years of service if I previously worked in TRS position, but refunded my contributions? Once you enroll, youll receive a welcome letter from TRS with instructions to visit the TRS website. Show #8, July 2020 Client Letter: Midyear Outlook 2020, Great Stock Markets During a Recession. The SGLI is a If you are a Georgia public school employee, I highly recommend that you take a moment and create/log into your Social Security Statement online, and take a look at the earnings history on the last pages of your statement. To learn more, review the following Plan at a Glance information. 0000098488 00000 n Rather, as an alternative, Gwinnett County provides supplemental salary, and makes employer contributions to the Gwinnett Retirement System of Georgia (GRS), which is a supplemental pension plan, in addition to TRS of Georgia. And this benefit, is the key to providing a retirement option to someone prior to their Medicare-eligible age of 65. hXko6+~h7EdmW`}`E?huvKQ1o!Es([cTLl2:NR&EvZe[NV.8B1X#U&tN9A+'\R!s]Z//6/?/h.~[8{|"un;_-Lnu>f,eA,S pvdDyZ_wT!z70`@_dbC_9Gjmb2ZG|z-/e`]5*m_.l_$l=oCd%|y/Ohlvk7Zpn~%6r/l_nn^) q!HfQ&bIr-^ac3JPgQ^8." Recently, I sat down with a friend of mine. The LPL Financial registered representatives associated with this site may only discuss and/or transact securities business with residents of the following states: AL, AK, AZ, CA, DC, FL, GA, IN, KY, LA, MI, MO, MS, NC, NV, NY, OH, SC, TN, TX, VA, WA, WI. The Annual Required Contribution Experience of State Retirement Plans, FY 01 to FY 13. So, to summarize, a stay-at-home spouse, with little to no earnings history, will receive a 100% survivorship check at the death of the wage-earning spouse. TRS retiree payroll is in excess of $5.4 billion dollars per year. on the WRAP main page.
Best Brands To Thrift And Resell 2021, Vapour Pressure Of Diesel At 20 Deg C, Mary Kay Letourneau Children From First Marriage, Articles B