Determination of retirement salary of administrative law judges and allowance to surviving spouses

(a) For purposes of determining both the retirement salary of administrative law judges who first commenced service as administrative law judges in a term commencing prior to January 1, 1981, and the allowance payable to their surviving spouses under subsection (a) of section 51-51, “salary” shall be composed of the total of the following amounts: The annual salary payable pursuant to subsection (a) of section 31-277, as such salary may change from time to time; and for administrative law judges to whom a longevity payment has been made or is due and payable, in each instance under subsection (b) of section 31-277, (1) one and one-half per cent of annual salary, as such salary may change from time to time, for those who have completed ten or more but less than fifteen years of service as an administrative law judge, (2) three per cent of annual salary, as such salary may change from time to time for those who have completed fifteen or more but less than twenty years of service as an administrative law judge, (3) four and one-half per cent of annual salary, as such salary may change from time to time, for those who have completed twenty or more but less than twenty-five years of service as an administrative law judge, and (4) six per cent of annual salary, as such salary may change from time to time, for those who have completed twenty-five or more years of service as an administrative law judge. (b) For purposes of determining both the retirement salary of administrative law judges who first commenced service as administrative law judges in a term commencing on or after January 1, 1981, and prior to July 1, 2011, and the allowance payable to their surviving spouses, under subsection (b) of section 51-51, “salary” shall be composed of the total of the following amounts: The annual salary payable at the time of retirement or death, fixed in accordance with subsection (a) of section 31-277; and for administrative law judges to whom a longevity payment has been made or is due and payable, in each case under subsection (b) of section 31-277, (1) one and one-half per cent of the annual salary the administrative law judge was receiving at the time of retirement or death, for those who have completed ten or more but less than fifteen years of service as an administrative law judge, (2) three per cent of the annual salary the administrative law judge was receiving at the time of retirement or death, for those who have completed fifteen or more but less than twenty years of service as an administrative law judge, (3) four and one-half per cent of the annual salary the administrative law judge was receiving at the time of retirement or death, for those who have completed twenty or more but less than twenty-five years of service as an administrative law judge, and (4) six per cent of the annual salary the administrative law judge was receiving at the time of retirement or death, for those who have completed twenty-five or more years of service as an administrative law judge. (c) For purposes of determining both the retirement salary of administrative law judges who first commenced service as administrative law judges on or after July 1, 2011, and the allowance payable to their surviving spouses, under subsection (b) of section 51-51, “salary” shall be composed of the total of the following amounts: The average annual salary for the five years next preceding his or her retirement payable at the time of retirement or death, fixed in accordance with subsection (a) of section 31-277; and for administrative law judges to whom a longevity payment has been made or is due and payable, in each case under subsection (b) of section 31-277, (1) one and one-half per cent of the annual salary the administrative law judge was receiving at the time of retirement or death, for those who have completed ten or more but less than fifteen years of service as an administrative law judge or other state service or service as an elected official of the state or any combination of such service, (2) three per cent of the annual salary the administrative law judge was receiving at the time of retirement or death, for those who have completed fifteen or more but less than twenty years of service as an administrative law judge or other state service or service as an elected official of the state or any combination of such service, (3) four and one-half per cent of the annual salary the administrative law judge was receiving at the time of retirement or death, for those who have completed twenty or more but less than twenty-five years of service as an administrative law judge or other state service or service as an elected official of the state or any combination of such service, and (4) six per cent of the annual salary the administrative law judge was receiving at the time of retirement or death, for those who have completed twenty-five or more years of service as an administrative law judge or other state service or service as an elected official of the state or any combination of such service. (d) Notwithstanding any provision of the general statutes, on and after October 2, 2011, the retirement salary of an administrative law judge shall not exceed the limits of Section 415 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time.