This report presents basic data collected from 68 retirement systems on major legal provisions of state and local retirement systems to which teachers belong. The overview contains information on: (1) membership in state and local systems; (2) creditable service eligibility from prior service, military service, in-state nonteaching service, and out-of-state teaching and nonteaching service; (3) withdrawals and refunds; (4) retirement formulas and benefit formulas; (5) disabilty benefits; (6) post-retirement benefit adjustments; (7) work restrictions after retirement; (8) death benefits before and after retirement; (9) survival benefits; (10) administration and financing of system benefits; and (11) Social Security coverage. Selected statistical data on patterns of employer contributions in the state systems are also presented. (FG)