Section 5-165-3 - Amount of reduced retirement salary payable to employee if election of optional retirement salary approved(a) The reduced retirement salary payable to the employee shall be a percentage of the retirement salary that would have been payable if an optional form of retirement salary had not been elected. In the case of (1) an employee not participating in social security, (2) an employee who was a member of part A of the state employees retirement system with or without participation in social security, or (3) an employee who retires or dies on or after his sixty-fifth birthday, and whose spouse has attained the age of sixty-two, the percentage shall be uniform. Otherwise there shall be two such percentages. The first shall be the same as if the employee were not participating in social security, and shall apply (1) to the total retirement salary that would have been payable to the employee prior to his sixty-fifth birthday, or prior to his becoming eligible for a social security disability insurance benefit if that shall occur earlier, and (2) to that part of the retirement salary that would have been payable thereafter arising from base salary in excess of the amount on which social security taxes were payable, if an optional form of retirement salary had not been elected. The second percentage shall apply to the remainder of the retirement salary that would have been so payable. The first and second percentages will be so computed that the resulting reduced retirement salary under this section and subsection (a) of section 5-165-2 shall be the actuarial equivalent, as determined by the retirement commission, of the retirement salary that would be payable were it not for the election of this option. If the second percentage would otherwise exceed one hundred per cent, it will be taken as one hundred per cent, and the first percentage increased accordingly. When a second percentage has become effective, and the age of either the employee or the spouse at which the second percentage becomes effective is changed by law or regulations, a new second percentage shall be appropriately calculated and shall apply after the effective date of such change. If an employee to whom a second percentage applies, after becoming entitled to social security disability insurance benefits, ceases to be so entitled before his sixty-fifth birthday, the first percentage will again apply, and the second percentage shall be appropriately recalculated.(b) If the spouse shall have died before the employee shall have retired, the employee (on retirement) shall be entitled to the same retirement salary as if an optional form of retirement salary had not been elected.Conn. Agencies Regs. § 5-165-3