Whether you are close to retirement, or planning in advance, there are things you can do to make the transition a smooth one. Here's a checklist:

• Get an estimate of your retirement allowance from the Estimates Unit of the State Teachers' Retirement System, 10 Corporate Woods Dr., Albany, N.Y. 12211.

• Make an appointment with a TRS representative by calling (800) 348-7298, ext. 6100.

• Claim all allowable prior service before your effective date of retirement by writing or calling TRS, (800) 348-7298, ext. 6030.

• Claim retirement credit for any military service.

• Discuss health insurance coverage in retirement with your local union leader as per your collective bargaining agreement.

• Review state tax structure, if you plan to move to another state. You don't have to pay New York state income tax on your retirement allowance. But, if you move to another state that has an income tax, your pension will be taxed in that state.

• Review your Social Security status at a Social Security Administration office.

• Tally your assets, liabilities, and net worth to determine if you can afford to retire. Do you need to provide for dependents?

• Submit your retirement application to TRS 30 to 90 days prior to the effective date of retirement. Send it via certified mail, return receipt requested. If you have chosen a joint-life option, include your beneficiary's original birth certificate. Direct deposit of your monthly retirement benefit can go into your bank account. Complete and enclose an "electronic fund transfer form," available from TRS.

• Make sure TRS has your current address.

Call us at the phone numbers listed, or write to Sheila Salenger, NYSUT, 800 Troy-Schenectady Road, Latham, New York, 12110-2455 ; Joseph McLaughlin, 30 Chelsea Road, White Plains, N.Y. 11769; or Michael Corn, 479 Gravesville Road, Barneveld, N.Y. 13304-3016.