text:
(a) The Public Employees’ Long-term Care Fund is established for the purpose of administering any self-funded long-term care plan developed by the board and for recovering the administrative costs of the long-term care program from insurance carriers and premiums. Notwithstanding Section 13340, the Public Employees’ Long-term Care Fund is continuously appropriated, without regard to fiscal years, to the board to carry out the purposes of this article, consistent with its fiduciary duty. Funding for the board’s administrative costs is subject to appropriation by the Legislature and shall be paid out of the Public Employees’ Long-term Care Fund.

(b) The board may set the premiums for any self-funded long-term care plan and assess charges against carriers and the premiums to recover the administrative costs of the long-term care program.

(c) The board shall have the exclusive control of the administration and investment of the Public Employees’ Long-term Care Fund. The board may invest funds in the Public Employees’ Long-term Care Fund pursuant to the law governing its investment of the retirement fund. The board may authorize its investment staff, or may contract with independent investment managers, to manage the investments of the Public Employees’ Long-term Care Fund.

(d) Income, of whatever nature, earned on the Public Employees’ Long-term Care Fund during any fiscal year, shall be credited to the fund.

(e) The Legislature finds and declares that the Public Employees’ Long-term Care Fund is a trust fund held for the exclusive benefit of enrollees in the long-term care plans offered pursuant to this article.

(f) It is the intent of the Legislature to provide, in the future, appropriate resources to properly administer the long-term care program.

history: (History: Amended by Stats. 2002, Ch. 871, Sec. 4. Effective January 1, 2003.)


kind: section

code: GOV

text: The board may establish one or more tax-preferred retirement savings programs for California public employees. These programs shall be made available to all employees of a participating employer under procedures established by the board unless participation is subject to the terms of any memorandums of understanding between the employer and the employees.

history: (History: Amended by Stats. 2010, Ch. 639, Sec. 7. (SB 1139) Effective January 1, 2011.)

division: 5. PERSONNEL

chapter: 16. Deferred Compensation

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 5. PERSONNEL > 16. Deferred Compensation


text:
A tax-preferred retirement savings program established pursuant to Section 21670 may grant the maximum tax-preferred retirement savings opportunities available under current federal law, and may provide for employer as well as employee contributions. The program may include, but is not limited to, one or more of the following plans:

(a) A deferred compensation plan described under Section 457 of Title 26 of the United States Code.

(b) A program described under Section 403(b) of Title 26 of the United States Code. Section 770.3 of the Insurance Code shall not apply to the board for the purposes of contracting for those annuities.

(c) Any other form of a tax-preferred retirement savings arrangement authorized by the provisions of Title 26 of the United States Code and approved by the board.

history: (History: Amended by Stats. 2010, Ch. 639, Sec. 8. (SB 1139) Effective January 1, 2011.)

title: 2. GOVERNMENT OF THE STATE OF CALIFORNIA


text: The design and administration of a tax-preferred retirement savings program established pursuant to Section 21670 shall conform with the applicable provisions of Title 26 of the United States Code.

history: (History: Added by Stats. 2010, Ch. 639, Sec. 9. (SB 1139) Effective January 1, 2011.)


text:
A tax-preferred retirement savings program may include one or more of the following components:

(a) Investment fund options for participants, as part of the deferred compensation program administered for state employees by the Department of Human Resources.

(b) Investment fund options for other participants.

(c) Annuity contracts on behalf of all participants.

(d) Asset management, administrative, or related services.

history: (History: Amended by Stats. 2012, Ch. 665, Sec. 146. (SB 1308) Effective January 1, 2013.)


text:
(a) The investment fund options under subdivision (b) of Section 21672 may include, but not be limited to, any or all of the following:

(1) Mortgage-backed securities funds, including securities backed by California residential real estate mortgages.

(2) Equity funds.

(3) Balanced funds.

(4) Corporate bond funds.

(5) Government bond funds.

(6) Stable principal funds, including certificates of deposit and money market accounts.

(7) Guaranteed investment contracts.

(b) The board shall research any one or combination of investment options for offer to members, including the feasibility of creating an option for investment in the program established under Section 20200.

history: (History: Amended by Stats. 1996, Ch. 906, Sec. 199. Effective January 1, 1997.)


text:
(a) Investment fund options under subdivision (a) of Section 21672 shall be provided through a written interagency agreement between the board and the Department of Human Resources.

(b) Except for investments made pursuant to subdivision (a), participating employers shall enter into a written contractual agreement with the board.

(c) Participants shall enter into contractual agreements that are required to effectuate participation in a tax-preferred retirement savings program, including employees participating under a program described in subdivision (a) or (b) of Section 21671, or any other program that provides for the deferral of compensation program or written salary reduction agreements with their employers, for the purpose of making deferrals or for annuity contracts.

history: (History: Amended by Stats. 2012, Ch. 665, Sec. 147. (SB 1308) Effective January 1, 2013.)


text: All development and administration costs of tax-preferred retirement savings programs shall be paid by employers and plan participants.

history: (History: Amended by Stats. 2010, Ch. 639, Sec. 12. (SB 1139) Effective January 1, 2011.)


text:
The Public Employees’ Deferred Compensation Fund is hereby established. Notwithstanding any other provision of law, the board may:

(a) Establish one or more accounts, trusts, group trusts, or similar vehicles within the fund.

(b) Retain a bank, trust company, or similar entity to serve as repository of the fund, or of any account, trust, group trust, or other similar vehicle within the fund.

The board may also retain a bank or trust company to serve as a custodian for safekeeping, recordkeeping, delivery, securities valuation, investment performance reporting, or other services in connection with investment of the fund or of any account, trust, group trust, or similar vehicle within the fund.

Notwithstanding Section 13340, all moneys in the fund are continuously appropriated, without regard to fiscal years, to the board to carry out the purposes of this chapter.

history: (History: Amended by Stats. 2010, Ch. 639, Sec. 13. (SB 1139) Effective January 1, 2011.)


text:
The Public Employees’ Deferred Compensation Fund shall consist of the following sources and receipts, for which disbursements shall be accounted for as set forth below:

(a) Fees determined by the board and paid by employers and plan participants for the cost of administering the tax-preferred retirement savings programs.

(b) Asset management fees as determined by the board assessed against investment earnings of investment options or other investment funds provided by the board to either the state or other public employers. Asset management fees shall be disclosed to participants.

(c) (1) Deferrals or contributions to be paid monthly by participating employers or participants for investment by the board pursuant to this chapter. The moneys shall be deposited in the appropriate account, trust, group trust, or similar vehicle within the Public Employees’ Deferred Compensation Fund, and invested in accordance with the fund option or fund selected by the participants.

(2) Deferrals or contributions paid by a contracting agency shall be paid through an electronic funds transfer method prescribed by the board. This payment requirement is effective upon declaration by the board.

(3) A contracting agency that is unable, for good cause, to comply with paragraph (2), may apply to the board for a waiver that allows the agency to pay in an alternate manner as prescribed by the board, but not by credit card payment.

(d) Disbursements shall be paid from the appropriate account, trust, group trust, or similar vehicle within the Public Employees’ Deferred Compensation Fund, in accordance with the provisions of this chapter, the documents and instruments governing the tax-preferred retirement savings program, and current federal law pertaining to tax-preferred savings programs.

(e) The board shall offer a savings account equivalent program among those deferred compensation accounts made payable to participants.

(f) Net earnings on the Public Employees’ Deferred Compensation Fund shall be credited to the appropriate account, trust, group trust, or similar vehicle. Participant accounts shall be individually posted to reflect net asset value for each fund in which the participant invests.

(g) The board has the exclusive control of the administration and investment of the Public Employees’ Deferred Compensation Fund.

history: (History: Amended by Stats. 2010, Ch. 639, Sec. 14. (SB 1139) Effective January 1, 2011.)


text: The board, if authorized by another statute, may make expenditures from the asset management and services account in the Public Employees’ Deferred Compensation Fund to conduct studies of other retirement-related benefits for the participants in this system, expend moneys to start up new retirement-related benefit programs for participants, to fund positions, or compensate employees.

history: (History: Added by Stats. 1995, Ch. 379, Sec. 2. Effective January 1, 1996.)


text:
The officers and employees of this system shall discharge their duties with respect to the tax-preferred retirement savings program solely in the interest of the participants in the following manner:

(a) For the exclusive purpose of providing tax-preferred retirement savings to participants and defraying reasonable expenses of administering the program.

(b) In the selection of investment options with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with those matters would use in the conduct of an enterprise of a like character and with like aims.

(c) By diversifying the investment options available to participants so as to minimize the risk of large losses and by using reasonable diligence to accurately inform all employees and participants as to all options.

(d) In accordance with the documents and instruments governing the programs insofar as those documents and instruments are consistent with this chapter.

history: (History: Amended by Stats. 2010, Ch. 639, Sec. 15. (SB 1139) Effective January 1, 2011.)


text:
Except as otherwise provided by law, the officers and employees of this system shall not engage in a transaction with regard to a tax-preferred retirement savings program if they know or should know that the transaction constitutes, directly or indirectly, any of the following:

(a) The sale, exchange, or leasing of any property from the program to a participant for less than adequate consideration, or from a participant to the program for more than adequate consideration.

(b) The lending of money or other extension of credit from the program to a participant without the receipt of adequate security and a reasonable rate of interest, or from a participant to the program with the provision of excessive security or an unreasonably high rate of interest.

(c) The furnishing of goods, services, or facilities from the program to a participant for less than adequate consideration, or from a participant to the program for more than adequate consideration.

(d) The transfer to, or use by or for the benefit of, a participant of any assets of the program for less than adequate consideration.

history: (History: Amended by Stats. 2010, Ch. 639, Sec. 16. (SB 1139) Effective January 1, 2011.)


text:
The officers and employees of this system shall not do any of the following:

(a) Deal with the assets of the program in their own interest or for their own account.

(b) In their individual or in any other capacity, act in any transaction involving the program on behalf of a party, or represent a party, whose interests are adverse to the interests of the program or the interests of the participants.

(c) Receive any consideration for their personal account, or any gift, from any party dealing with the program in connection with a transaction involving the assets of the program.

history: (History: Amended by Stats. 2010, Ch. 639, Sec. 17. (SB 1139) Effective January 1, 2011.)


text: This chapter shall not be construed to prohibit officers and employees of this system from participating in a tax-preferred retirement savings program, on the same terms as other state employees or participants.

history: (History: Amended by Stats. 2010, Ch. 639, Sec. 18. (SB 1139) Effective January 1, 2011.)


text: This system may require an investment manager or recordkeeper under contract with, or appointed by, this system be subject to the duties set forth in Section 21679.

history: (History: Amended by Stats. 2010, Ch. 639, Sec. 19. (SB 1139) Effective January 1, 2011.)


text: Nothing in this article is intended to lessen the scope of personal liability of the officers and employees of this system as it pertains to acts or conduct of a criminal nature or acts or conduct constituting gross negligence.


text:
Notwithstanding any other provision of this part, the following definitions govern the construction of this chapter:

(a) “Participating employer” means any California public agency, including, but not limited to, any office of the county superintendent of schools, school district, community college district, or public agency defined by Section 20056 that has elected to contract for a tax-preferred retirement savings program for any or all of its employees.

(b) “Employer” means any city, county, city and county, district, school district, community college district, county superintendent of schools, and other public authority or body within this state.

(c) “Participant” means any person enrolled in a tax-preferred retirement savings program established by this chapter.

history: (History: Amended by Stats. 2010, Ch. 639, Sec. 20. (SB 1139) Effective January 1, 2011.)


text: As used in this part, “complementary health premium” means the additional premium paid by retired members whose health insurance premiums are paid under Section 21264 and whose allowances fall below the premium required to continue the health benefit plan coverage provided by their employers.

history: (History: Added by Stats. 2005, Ch. 328, Sec. 18. Effective January 1, 2006.)

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 5. PERSONNEL > 17. Complementary Health Premium Program for Retired Members


text:
(a) Any retired member whose health insurance premium is paid under Section 21264 and whose allowance is not sufficient to pay his or her contributions for the health benefit plan coverage provided by his or her employer may continue that coverage by paying to the board the balance of the premium owed plus administrative costs, as determined by the board.

(b) The retired member shall pay the complementary health premium by remitting to the board quarterly payments in advance.

(c) The board has no duty to identify, locate, or notify any retired member who may be eligible for programs established by this chapter.

(d) All moneys received pursuant to this chapter shall be deposited in the Public Employees’ Contingency Reserve Fund established by Section 22910.

history: (History: Added by Stats. 2005, Ch. 328, Sec. 19. Effective January 1, 2006.)

chapter: 17. Complementary Health Premium Program for Retired Members


text:
(a) The board may charge each participating retired member who elects to pay the complementary health premium a one-time setup charge and a monthly maintenance charge, in amounts sufficient to ensure the ongoing support of the program.

(b) All development and administrative costs of the program shall be paid by the participating retired members.

history: (History: Added by Stats. 2005, Ch. 328, Sec. 20. Effective January 1, 2006.)


text: The board may establish a plan for classified school employees who are excluded from membership in this system pursuant to Section 20305. The plan shall be made available under terms and conditions established by the board, except to the extent participation is subject to any memorandums of understanding between the employer and the employees.

history: (History: Added by Stats. 1997, Ch. 951, Sec. 10. Effective January 1, 1998.)

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 5. PERSONNEL > 18. California Public Employees Retirement System School Employees Alternative System


text: The plan shall be designed and implemented to comply with pertinent provisions of the federal Internal Revenue Code and federal Internal Revenue Service regulations and guidelines.

chapter: 18. California Public Employees Retirement System School Employees Alternative System


text: Notwithstanding any other provision of law, the board may establish a plan fund, and retain a bank or trust company to serve as repository of the fund. The board may also retain a bank or trust company to serve as a custodian for safekeeping, recordkeeping, delivery, securities valuation, investment performance reporting, or other services in connection with investment of the fund. The board has exclusive control of the administration and investment of the fund. Notwithstanding Section 13340, all moneys in the plan fund are continuously appropriated, without regard to fiscal years, for the purposes of this chapter.


text: All development and administration costs of the alternative retirement plan authorized by this chapter shall be paid by school employers and members, as determined by the board.

history: (History: Amended by Stats. 2000, Ch. 882, Sec. 2. Effective January 1, 2001.)


text:
For purposes of this chapter, the following definitions shall apply:

(a) “Participating employer” means an employer that is authorized and has elected to participate in the prefunding plan.

(b) “Prefunding plan” means the California Employers’ Pension Prefunding Trust Fund, a trust fund administered by the board, for the purpose of investing employer payments toward their required pension contributions to a defined benefit pension plan and that is intended to meet the requirements of Section 115 of the Internal Revenue Code.

(c) “Required pension contributions” means future contributions to a defined benefit pension plan required to fund the present value of plan benefits, calculated in compliance with Actuarial Standards of Practice of the American Academy of Actuaries.

history: (History: Amended by Stats. 2019, Ch. 330, Sec. 17. (SB 782) Effective January 1, 2020.)

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 5. PERSONNEL > 19. California Employers’ Pension Prefunding Trust Program


text:
(a) The California Employers’ Pension Prefunding Trust Fund is hereby established as a special trust fund in the State Treasury for the purpose of allowing state and local public agency employers that provide a defined benefit pension plan to their employees to prefund their required pension contributions. Notwithstanding Section 13340, all moneys in the California Employers’ Pension Prefunding Trust Fund are continuously appropriated to the board without regard to fiscal years to carry out the purpose of this chapter, consistent with the board’s fiduciary duty.

(b) The board shall have the sole and exclusive control of the administration and investment of the California Employers’ Pension Prefunding Trust Fund and shall have the authority to make investments pursuant to Part 3 (commencing with Section 20000).

(c) Income, of whatever nature, earned on the California Employers’ Pension Prefunding Trust Fund, shall be credited to the fund.

(d) Notwithstanding subdivision (b), the board shall offer participating employers investment options for funds in the California Employers’ Pension Prefunding Trust Fund consisting of cost-effective, diversified investment portfolios that do not exceed the risk and return profiles of the investment options available for the investment of funds in the Annuitants’ Health Care Coverage Fund, administratively referred to as the California Employers’ Retiree Benefit Trust Fund, established pursuant to Section 22940.

history: (History: Added by Stats. 2018, Ch. 665, Sec. 1. (SB 1413) Effective January 1, 2019.)

chapter: 19. California Employers’ Pension Prefunding Trust Program


text: Each participating employer shall pay an amount, not to exceed the reasonable administrative costs, as determined by the board, for administrative and asset management of the prefunding plan established by this chapter. The board shall deposit to the credit of the California Employers’ Pension Prefunding Trust Fund all amounts received by the board for those administrative and asset management costs.


text: An employer authorized by the board may elect to participate in the prefunding plan established by this chapter.


text: The board may, in its discretion and upon terms and conditions set by the board, authorize an employer to participate in the prefunding plan established by this chapter. The governing body of a participating employer shall enter into a contract with the board, setting forth the terms and conditions of that employer’s participation in the prefunding plan, including, but not limited to, funding, expenditures, and actuarial, accounting, reporting, and investment considerations.


text: Pursuant to terms and conditions established by the board, an employer may request a disbursement of funds from its account in the California Employers’ Pension Prefunding Trust Fund, as set forth in Section 21711, and transfer those funds directly into the Public Employees’ Retirement Fund, as set forth in Section 20170. The board shall certify to the Controller the total amount to be transferred and the Controller shall transfer that amount from the California Employers’ Pension Prefunding Trust Fund to the Public Employees’ Retirement Fund.

history: (History: Added by Stats. 2023, Ch. 159, Sec. 5. (SB 885) Effective January 1, 2024.)


text:
(a) The board may terminate the participation of an employer in the prefunding plan if any of the following apply:

(1) An employer elects to cease to participate in the prefunding plan.

(2) The board finds that the participating employer has failed to satisfy the terms and conditions required by this chapter, by board rules or regulations, or by the contract between the governing body of that participating employer and the board.

(3) The board terminates the prefunding plan.

(b) The board may, in its discretion, authorize an employer to transfer assets into or out of the prefunding plan. That transfer of assets shall comply with all of the following:

(1) The transfer shall satisfy the terms of the contract between the governing body of that participating employer and the board.

(2) The transfer shall satisfy the requirements under the applicable rules of the Governmental Accounting Standards Board.

(3) The transfer shall satisfy the requirements of a trust established under Section 115 of the Internal Revenue Code.

(c) If the board terminates the participation of an employer in the prefunding plan as described in paragraph (1) or (2) of subdivision (a), the assets attributable to the contributions by that employer shall remain in the prefunding plan, for the continued payment of required pension contributions and the costs of administration, pursuant to the terms and conditions of participation established by the board and as agreed to by the employer.


text: The board may adopt regulations, including emergency regulations pursuant to the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code), to implement this chapter. For purposes of Sections 11346.1 and 11349.6, the adoption of any emergency regulations that are filed with the Office of Administrative Law shall be deemed to be an emergency and necessary for the immediate preservation of the public peace, health and safety, or general welfare.


text:
The purpose of this part is to ensure the federal tax-exempt status of the Public Employees’ Retirement System, and any other retirement system administered by the board, to preserve the deferred treatment of federal income tax on public employer contributions to public employee pensions, and to ensure that members are provided with retirement and other related benefits that are commensurate, to the extent deemed reasonable, with the actuarial value of the benefits that would have been received but for the limitations imposed by Section 415 of Title 26 of the United States Code.

To achieve this purpose, this part incorporates certain pension payment limitations and elects the “grandfather” option in Section 415(b)(10) of Title 26 of the United States Code. Also, this part contains certain payment provisions and replacement benefits.

history: (History: Amended by Stats. 2010, Ch. 639, Sec. 21. (SB 1139) Effective January 1, 2011. Conditionally inoperative as prescribed in Section 21763.)

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 5. PERSONNEL > 19. California Employers’ Pension Prefunding Trust Program > 3.4. INTERNAL REVENUE CODE COMPLIANCE AND REPLACEMENT BENEFIT PLAN


text:
The definitions in Part 3 (commencing with Section 20000) shall apply to this part. The following definition shall also govern the interpretation of this part:

“Participating agency” means any public agency that meets the criteria for becoming a contracting agency in this system pursuant to Chapter 5 (commencing with Section 20460) of Part 3, but that has not elected to participate in this system as a contracting agency, and that elects to contract with the board to participate in the replacement benefit plan administered pursuant to this part by the board.

history: (History: Amended by Stats. 2001, Ch. 793, Sec. 32. Effective January 1, 2002. Conditionally inoperative as prescribed in Section 21763.)

part: 3.4. INTERNAL REVENUE CODE COMPLIANCE AND REPLACEMENT BENEFIT PLAN


text:
(a) (1) In accordance with Section 21756, a member’s annual retirement benefits, adjusted to the actuarial equivalent of a straight-life annuity if payable in a form other than a straight-life annuity or a qualified joint and survivor annuity as provided under Section 21460 or 21478 and determined without regard to any employee contributions or rollover contributions, as defined in Sections 402(a)(5), 403(a)(4), and 408(d)(3) of Title 26 of the United States Code, otherwise payable to the member under Part 3 (commencing with Section 20000) and under any other defined benefit plan maintained by the employer that is subject to Section 415 of Title 26 of the United States Code, shall not exceed, in the aggregate, the dollar limit applicable pursuant to Section 415(b)(1)(A) of Title 26 of the United States Code, as appropriately modified by Section 415(b)(2)(F) and (G) of Title 26 of the United States Code.

(2) A member who receives benefits based on credited service with multiple employers shall not exceed the limitations set forth in this subdivision with regard to his or her annual retirement benefits.

(3) However, the annual retirement benefit payable to a member shall be deemed not to exceed the limitations prescribed in paragraph (1) if the benefit does not exceed ten thousand dollars ($10,000) and the member has at no time participated in a tax qualified defined contribution plan maintained by the employer.

(b) These limitations shall be applied pursuant to Section 415(b)(10) of Title 26 of the United States Code.

(c) Part 3 (commencing with Section 20000) shall be construed as if it included this section.

history: (History: Amended by Stats. 2016, Ch. 199, Sec. 39. (AB 2404) Effective January 1, 2017. Conditionally inoperative as prescribed in Section 21763.)


text: The amount of compensation that is taken into account in computing benefits payable to any person who first becomes a member of this system on or after July 1, 1996, shall not exceed the limitations in Section 401(a)(17) of Title 26 of the United States Code upon public retirement systems, as that section may be amended from time to time and as that limit may be adjusted by the Commissioner of Internal Revenue for increases in cost of living. The determination of compensation for each 12-month period shall be subject to the annual compensation limit in effect for the calendar year in which the 12-month period begins. In a determination of average annual compensation over more than one 12-month period, the amount of compensation taken into account for each 12-month period shall be subject to the applicable annual compensation limit.

history: (History: Added by renumbering Section 21752.3 by Stats. 1996, Ch. 906, Sec. 200. Effective January 1, 1997. Conditionally inoperative as prescribed in Section 21763.)


text: Notwithstanding any other provision of law, and except as provided in Section 21310.5, the retirement allowance of a member shall be increased to reflect cost-of-living adjustments to the limits contained in Section 415 of Title 26 of the United States Code as provided in Section 415(d) of that code, provided that the member’s allowance determined without regard to Section 415 equals or exceeds the applicable limit as indexed. Nothing in this section is intended to, nor shall be construed to, entitle a retired member to a cost-of-living adjustment to his or her allowance in excess of that provided pursuant to Part 3 (commencing with Section 20000).

history: (History: Amended by Stats. 2009, Ch. 130, Sec. 32. (AB 966) Effective January 1, 2010. Conditionally inoperative as prescribed in Section 21763.)


text: In addition to the benefit limitations specified in this part, if a member participates in other defined benefit plans maintained by the employer, to the extent the aggregation of benefits payable under those plans and pursuant to Part 3 (commencing with Section 20000) are subject to and exceed the limits prescribed by Section 415 of Title 26 of the United States Code, the benefits payable pursuant to the other defined benefit plans maintained by the employer shall be reduced, but not below zero, to the extent necessary to satisfy Section 415, before adjustments to the benefits provided under Part 3 are made. Nothing in this section shall limit a member’s entitlement to replacement benefits as provided by Section 21757.

history: (History: Amended by Stats. 1999, Ch. 474, Sec. 5. Effective January 1, 2000. Conditionally inoperative as prescribed in Section 21763.)


text: Internal Revenue Service Procedure 92-42 shall apply to all changes in benefit structure adopted by any employer regardless of whether the change was adopted before August 3, 1992, or on or after August 3, 1992. Internal Revenue Service Notice 89-45 shall not be applied to any changes in benefit structure adopted by any employer.

history: (History: Repealed and added by Stats. 1995, Ch. 379, Sec. 4. Effective January 1, 1996. Conditionally inoperative as prescribed in Section 21763.)


text:
(a) Notwithstanding any other provision of law, the retirement rights conferred by this part upon any person who for the first time becomes a member on or after January 1, 1990, shall be subject to, and that person shall not have any retirement right or benefit that exceeds, and no retirement right or benefit under this part shall accrue to or vest in that person, that exceeds, the limitations in the Internal Revenue Code upon public retirement systems.

(b) The board shall provide to each employer a notice of the content and effect of subdivision (a) for distribution, prior to employment, to each person who may become a member and to each person who for the first time becomes a member on or after January 1, 1990.

(c) Part 3 (commencing with Section 20000) shall be construed as if it included this section.


text:
(a) If the retirement benefits of any member or his or her survivors or beneficiaries payable pursuant to Part 3 (commencing with Section 20000) would be limited by Section 415 of Title 26 of the United States Code, the board shall adjust the payment of those benefits, including, but not limited to, cost-of-living adjustments, cost-of-living banks, temporary annuities, survivor continuance benefits, or any combinations thereof, in order to maximize benefits within the limits of Section 415.

(b) The board shall establish a plan of replacement benefits for members and any survivors or beneficiaries whose retirement benefits are limited by Section 415 and cannot be fully maximized pursuant to Part 3 (commencing with Section 20000). The benefits provided by that plan may consist of deferred compensation, cash payments, health benefits, or supplemental disability benefits, as shall be determined by the board to give effect to the purpose of this part. The factors the board may take into consideration in making its determination shall include, but not be limited to, the following: legal constraints, administrative feasibility, and cost effectiveness. The board may periodically modify the replacement benefits plan and may add or eliminate any type of replacement benefits, as necessary, to carry out the purpose of this part. The administrative costs of the replacement benefits plan shall be satisfied out of funds credited to the accounts of the participant members, and shall not be paid from the retirement fund or the retirement trust fund of a participating agency.

(c) The application of Section 415 to benefits provided under Part 3 (commencing with Section 20000) and this part shall not be taken into account for purposes of determining employers’ or employees’ contribution rates, until replacement benefits are implemented pursuant to Section 21758.

(d) Under no circumstances shall the replacement benefit plan result in increased benefit costs to an employer, member, or annuitant.

history: (History: Amended by Stats. 2001, Ch. 793, Sec. 33. Effective January 1, 2002. Conditionally inoperative as prescribed in Section 21763.)


text:
(a) There is in the State Treasury a Replacement Benefit Custodial Fund, that shall be administered exclusively by the board, that is separate and apart from the retirement fund or any other retirement trust fund and that is, notwithstanding Section 13340, continuously appropriated, without regard to fiscal years, to the board to carry out the purposes of this part.

(b) The earnings on the assets of the Replacement Benefit Custodial Fund are continuously appropriated to the board for expenditure solely to pay the costs of administering this part.

(c) The Replacement Benefit Custodial Fund shall also consist of employer contributions, in amounts equivalent to the benefits that are not paid from either the retirement fund or the retirement trust fund of a participating agency to annuitants because of the application of the payment limitations under Section 415 of Title 26 of the United States Code; and administrative costs assessed to and paid by members enrolled in the replacement benefit plan.

(d) The board shall determine the amount of employer contributions required for deposit into the Replacement Benefit Custodial Fund, based on all of the following:

(1) The amount of benefits that will not be payable from the retirement fund, or the retirement trust fund of a participating agency, because of the payment limitations in Section 415.

(2) The amount by which an employer’s contributions to the retirement fund, or the retirement fund of a participating agency shall be reduced, for annuitants whose benefit payments are limited by Section 415.

(e) The board shall establish within the Replacement Benefit Custodial Fund an individual account for each annuitant whose benefit payments are limited by Section 415. Employer contributions shall be credited to each account as of the date accrued and payable to the account of each annuitant as of the date on which the contribution is made. Replacement benefits shall be debited from each account as of the date paid to each annuitant.

(f) If all sections of this part, except Section 21763 and this section, become inoperative, pursuant to Section 21763, and all acts required and authorized by Section 21763 have been fully performed, any remaining balance in a member’s individual account in the Replacement Benefit Custodial Fund shall revert to, and become part of, the trust fund of the retirement system from which the member retired.

history: (History: Amended by Stats. 2001, Ch. 793, Sec. 34. Effective January 1, 2002. Note: This section is not subject to termination under Section 21763.)


text: This part shall be administered by the board in conformity with its powers and duties set forth in Part 3 (commencing with Section 20000). The board shall, to the extent it determines feasible, follow the procedures set forth in Article 7 (commencing with Section 20220) of Chapter 2 of Part 3. The power conferred upon the board by Sections 20134 and 20160 shall encompass any retirement system under this part, including participating agencies that contract for board administration of replacement benefits and employers that are required to enroll members in replacement benefits pursuant to Section 21757.


text: The board, in addition to its general rulemaking authority under Section 20121, may adopt regulations that implement this part. Those regulations shall be exempt from review by the Office of Administrative Law. However, the board shall transmit those regulations to the Office of Administrative Law for filing with the Secretary of State and publication in the California Code of Regulations.

history: (History: Added by renumbering Section 21758 (as amended by Stats. 1995, Ch. 938) by Stats. 1996, Ch. 906, Sec. 201. Effective January 1, 1997. Conditionally inoperative as prescribed in Section 21763.)


text:
The state, school employers, as defined in Section 20063, and all contracting agencies under this system shall be deemed to have elected to contract with the board for administration of the replacement benefit plan pursuant to this part. A participating agency may contract with the board for administration to participate in the replacement benefit plan administered by the board, as follows:

(a) A participating agency shall deposit its replacement benefit contributions into the Replacement Benefit Custodial Fund, as the board directs.

(b) At the request of the board, the participating agency shall furnish any data concerning its members the board requires to direct the payment of replacement benefit contributions.

(c) A public agency that intends to contract under this section and become a participating agency shall do so only pursuant to the procedure set forth in Sections 20469 to 20471, inclusive.

(d) The ordinance or resolution by which a public agency approves a contract under this section shall be filed with the board. A participating agency under this section shall not maintain any other replacement benefit plan, except upon the express approval of the board.

(e) A contract entered into under this section may be amended pursuant to the procedure set forth in Section 20472.

(f) For the purpose of paying necessary contributions to the replacement benefit plan, the county superintendent of schools may, on an annual basis or as otherwise directed by the board pursuant to this section, draw requisitions against the county school service fund and the funds of the respective school districts or other local educational agencies in amounts equal to the total of contributions required to be paid pursuant to this part.

history: (History: Amended by Stats. 2017, Ch. 277, Sec. 1. (AB 1243) Effective January 1, 2018. Conditionally inoperative as prescribed in Section 21763.)


text: If the Internal Revenue Service determines that any provision of Part 3 (commencing with Section 20000) or this part cannot be given effect without placing a retirement system administered under this part or Part 3 out of conformity with Section 415 of Title 26 of the United States Code, that provision, only to the extent that it causes that nonconformity and only with respect to the affected parties, shall become inoperative with respect to the payment of benefits pursuant to Part 3 as of the effective date of the determination. The board shall notify the Secretary of State whenever a nonconforming provision becomes inoperative under this section.


text:
(a) If Section 415 of Title 26 of the United States Code is amended to exclude public retirement systems, or if the application of Section 415 to public retirement systems is invalidated by the final decision of an appellate court of proper jurisdiction, all sections of this part, except this section and Section 21758, shall become inoperative as of the effective date of that amendment or decision. The board shall immediately notify the Secretary of State whenever any provision of this part becomes inoperative pursuant to this section.

(b) Whenever all sections of this part, except this section and Section 21758, become inoperative pursuant to this section, and to the extent not prohibited by the Internal Revenue Code, the board shall do all of the following:

(1) Remove the pension limitations imposed by Section 415 for prospective payments to annuitants.

(2) Eliminate the replacement benefits, and reimburse annuitants for that portion of their pension funds that had been credited to the Replacement Benefit Custodial Fund but not yet been disbursed, with accrued interest.

(3) Take any and all other actions it deems necessary or feasible.

history: (History: Repealed and added by Stats. 1995, Ch. 379, Sec. 4. Effective January 1, 1996. Note: Termination clause affects all sections in Part 3.4 (Sections 21750 to 21765) except Section 21758 and this section.)


text:
It is the sole intent of the Legislature, in enacting this part, to fully comply with the provisions of the Internal Revenue Code that apply to public retirement systems in order to maintain and ensure the federal income tax exempt status of the Public Employees’ Retirement System, to elect the “grandfather” option in Section 415(b)(10) of Title 26 of the United States Code, and to provide, to the extent deemed reasonable, commensurate replacement benefits to affected members of this system and of other participating agencies that elect to contract with this system for the administration of a replacement benefits plan.

The Legislature finds and declares that all costs of local public agencies and local public retirement systems of complying with Section 415 of Title 26 of the United States Code are a federal mandate within the meaning of Section 6 of Article XIIIB of the California Constitution and Part 7 (commencing with Section 17500) of Division 4 of Title 2, as construed in City of Sacramento v. State of California (50 Cal. 3d 51).

It is the intent of the Legislature, in enacting this part, to not impose upon local public agencies that are contracting agencies with this system or upon other local public agencies that elect to contract with this system for the administration of a replacement benefits plan, state-reimbursable, state-mandated local program benefit costs within the meaning of Section 6 of Article XIIIB of the California Constitution and Part 7 (commencing with Section 17500) of Division 4 of this title.

If either the Commission on State Mandates or a court determines that this part imposes upon any local agency state-mandated local program benefit costs, notwithstanding any other provision of law, no reimbursement therefor shall be made from the State Mandates Claims Fund pursuant to Part 7 (commencing with Section 17500) of Division 4 of this title or from any other state fund.

history: (History: Amended by Stats. 2001, Ch. 793, Sec. 36. Effective January 1, 2002. Conditionally inoperative as prescribed in Section 21763.)


text: The Legislature reserves the power and right to amend this part, as needed to effect its purposes. This part shall be controlling over any memorandum of understanding reached between employers and employees pursuant to Chapter 10 (commencing with Section 3500), Chapter 10.3 (commencing with Section 3512), or Chapter 12 (commencing with Section 3560) of Division 4 of Title 1.

history: (History: Added by Stats. 1995, Ch. 379, Sec. 4. Effective January 1, 1996. Conditionally inoperative as prescribed in Section 21763.)


text: It is the policy of the Legislature that the protection afforded employees in positions covered by a retirement system on the date an agreement under this part is made applicable to service performed in such positions, or receiving periodic benefits under such retirement system at such time, will not be impaired as a result of making the agreement so applicable or as a result of legislative enactment in anticipation thereof.

history: (History: Repealed and added by Stats. 1955, Ch. 1441.)

article: 1. General Provisions and Definitions

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 5. PERSONNEL > 1. General Provisions, Definitions, Designation of Special Groups > 1. General Provisions and Definitions


text: All liabilities and obligations created by Chapter 46 of the Statutes of 1950, Third Extraordinary Session, and amendments thereto or by Chapter 10 of the Statutes of 1955, or by any agreement or modification entered into between the State and the federal agency, as herein defined, under the authority of said statutes, are continued in full force and effect the same as if said statutes had not been repealed.

chapter: 1. General Provisions, Definitions, Designation of Special Groups

article: 1. General Provisions and Definitions


text: Unless the context otherwise requires the definitions and general provisions set forth in this chapter govern the constructions of this part.

article: 1. General Provisions and Definitions


text: Whenever reference is made in this part to any federal law or regulation or part thereof, the reference applies to all amendments thereto now or hereafter made.

article: 1. General Provisions and Definitions


text: “Board” shall have the following meanings: Until July 1, 1955, “board” means the Director of Finance. On and after July 1, 1955, “board” means the Board of Administration of the Public Employees’ Retirement System.

history: (History: Amended by Stats. 1967, Ch. 84.)

article: 1. General Provisions and Definitions


text: “Federal agency” means the Department of Health and Human Services or the Secretary of Health and Human Services, or the predecessor or successor in function to that department or officer.

history: (History: Amended by Stats. 1981, Ch. 609, Sec. 32.)

article: 1. General Provisions and Definitions


text: “Agreement” means the agreement or any modification thereof now, heretofore or hereafter executed by the board with the federal agency pursuant to this part or Chapter 46 of the Statutes of 1950 (Third Extraordinary Session), Chapter 1569, Statutes of 1951, or Chapter 10 of Statutes of 1955 and Section 218 of Title II of the Social Security Act.

history: (History: Added by Stats. 1955, Ch. 1441.)

article: 1. General Provisions and Definitions


text: “Eligible employee” means an employee whose services may under the provisions of Section 218 of Title II of the Social Security Act and this part be brought under the terms of the agreement, but not including any employee whose services are excluded from the agreement by a public agency under paragraph (3) or (5) of Section 218(c) of the Social Security Act.

article: 1. General Provisions and Definitions


text: “Eligible retirement system employee” for the purposes of any referendum with respect to any retirement system has the meaning given the term “eligible employee” in Section 218(d)(3) of the Social Security Act.

article: 1. General Provisions and Definitions


text: “Public agency” means the state, any city, county, city and county, district, municipal or public corporation or any instrumentality thereof, or boards and committees established under Chapter 1 (commencing with Section 58601) or 2 (commencing with Section 59501) of Part 1 of Division 21 of the Food and Agricultural Code, Chapter 754 of the Statutes of 1933, as amended, or Chapter 307 of the Statutes of 1935, as amended, the employees of which constitute one or more coverage groups or retirement system coverage groups.

history: (History: Amended by Stats. 1983, Ch. 142, Sec. 60.)

article: 1. General Provisions and Definitions


text: “Public agency” also includes any nonprofit corporation formed for the purpose of operating a coliseum or sports arena for the general recreational purposes of a city or county.

history: (History: Added by Stats. 1973, Ch. 967.)

article: 1. General Provisions and Definitions


text:
“Retirement system” includes:

(a) A pension, annuity, retirement or similar fund or system established by a public agency and covering only positions of that agency.

(b) The Public Employees’ Retirement System with respect only to employees of the state and employees of the University of California in positions covered by that system.

(c) The Public Employees’ Retirement System with respect to employees of all school districts in positions covered under each contract entered into by a county superintendent of schools and the system.

(d) The State Teachers’ Retirement System with respect to all employees in positions subject to coverage under the Defined Benefit Program of the State Teachers’ Retirement Plan except employees of a public agency having any employees in positions covered by that system who are also in positions covered by a local retirement system for the retirement of teachers, or for membership in which public school teachers are eligible, operated by a city, city and county, county or other public agency or combination of public agencies of the state.

(e) The Legislators’ Retirement System with respect to all employees in positions covered by that system.

(f) The Judges’ Retirement System with respect to all employees in positions covered by that system.

(g) The University of California Retirement Plan only with respect to all employees in positions covered by that system.

(h) The San Francisco Employees’ Retirement System with respect to all employees in positions covered by that system.

(i) Any other retirement system with respect only to employees of any two or more of the public agencies having employees in positions covered by that system, as designated by the board and with regard to which the board authorizes conduct of a referendum.

(j) Any retirement system with respect only to employees of a hospital that is an integral part of a city incorporated between January 15, 1898, and July 15, 1898, in positions covered by the system, as designated by the board on request of the city.

(k) Except as otherwise provided in subdivisions (b) to (j), inclusive, any retirement system with respect to employees of each of the public agencies having employees in positions covered by the system.

(l) The State Teachers’ Retirement System with respect to all employees of each public agency, as defined by Section 22009.03, in positions covered by the State Teachers’ Retirement Plan.

(m) Each division or part of a retirement system, as defined in subdivisions (a), (b), (c), (e), (g), (h), (i), (j), (k), and (l) of this section, that is divided pursuant to this chapter into two parts:

(1) The part composed of the positions of members of the system who desire coverage under the federal system.

(2) The part composed of the positions of members of the system who do not desire coverage under the federal system.

history: (History: Amended by Stats. 2006, Ch. 655, Sec. 85. Effective January 1, 2007.)

article: 1. General Provisions and Definitions


text: “Public agency” also includes a county superintendent of schools whose office the board has determined to be fiscally independent. As to such office, the county board of education is the legislative or governing body for purposes of this part.

history: (History: Added by Stats. 1979, Ch. 120.)

article: 1. General Provisions and Definitions


text: “Public agency” also includes a school district, a county superintendent of schools, and a regional occupational center or program established pursuant to Article 1 (commencing with Section 6500) of Chapter 5 of Division 7 of Title 1, with respect to employees eligible for membership in the State Teachers’ Retirement Plan.

history: (History: Added by Stats. 2005, Ch. 328, Sec. 21. Effective January 1, 2006.)

article: 1. General Provisions and Definitions


text: “Coverage group” has the meaning given that term by Section 218(b)(5) of Title II of the Social Security Act and federal regulations adopted pursuant thereto.

article: 1. General Provisions and Definitions


text: “Retirement system coverage group,” with respect to any retirement system, means all employees designated as a coverage group in Section 218(d)(4) of the Social Security Act for the purposes of Section 218(c) of the Social Security Act only. The services of employees in any retirement system coverage group that are included in an agreement shall then become for all purposes of the agreement services performed as members of the coverage group to which they otherwise belong.

article: 1. General Provisions and Definitions


text: “Federal system” means the insurance system established under Title II of the Social Security Act.

history: (History: Amended by Stats. 1967, Ch. 1353.)

article: 1. General Provisions and Definitions


text: “Policeman” as used in this part includes members of the California Highway Patrol, state safety members of the Public Employees’ Retirement System employed by the Department of Justice, sheriffs, undersheriffs, deputy sheriffs, marshals and deputy marshals, and any other employee of a public agency other than the state or University of California in a position designated as a policeman’s position by the board for the purposes of Section 218(d)(5)(A) of the Social Security Act.

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 15. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman” as used in this part also includes persons employed in the Department of Fish and Game in connection with its warden service, whose principal duties consist of active law enforcement service, including immediate supervision by persons employed to perform the duties now performed under the titles of chief and assistant chief of warden service, and captain of patrol boats for the purposes of Section 218(d)(5)(A) of the Social Security Act.

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 16. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman” as used in this part also includes members of the Department of the California Highway Patrol who are designated as peace officers under subdivision (a) of Section 2250.1 of the Vehicle Code and whose principal duties consist of active law enforcement.

history: (History: Amended by Stats. 1996, Ch. 305, Sec. 33. Effective January 1, 1997.)

article: 1. General Provisions and Definitions


text: “Policeman” as used in this part also includes persons employed in positions set forth in Section 20403 for the purposes of Section 218(d)(5)(A) of the Social Security Act.

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 17. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman” as used in this part also includes persons designated by Section 31470.6 as persons whose principal duties consist of “active law enforcement” for the purposes of Section 218(d)(5)(A) of the Social Security Act.

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 18. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman” as used in this part also includes persons employed as members of a state university or state college police department who are peace officers and whose principal duties consist of law enforcement.

history: (History: Added by Stats. 1973, Ch. 703.)

article: 1. General Provisions and Definitions


text:
“Policeman” as used in this part also includes persons employed in positions set forth in Sections 20438 and 31469.4 for the purposes of Section 218(d)(5)(A) of the Social Security Act.

This section shall be operative only in counties which elect to terminate the social security coverage of county probation officers and juvenile hall employees in that county and elect to include such officers and employees within the safety membership retirement category.

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 19. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman” or “fireman,” as used in this part, also includes persons employed in positions set forth in Sections 20414, 20423.3, 20423.5, and 20441 for the purposes of Section 218(d)(5)(A) of the Social Security Act (42 U.S.C. Sec. 418(d)(5)(A)).

history: (History: Amended by Stats. 2009, Ch. 79, Sec. 2. (AB 86) Effective January 1, 2010.)

article: 1. General Provisions and Definitions


text: “Policeman” as used in this part also includes persons employed in classifications listed in Sections 20405 and 20405.1, for the purposes of Section 218(d)(5)(A) of the Social Security Act (42 U.S.C. Sec. 418(d)(5)(A)).

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 23. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman” as used in this part also includes persons employed in positions set forth in Section 20406 for the purposes of Section 218(d)(5)(A) of the Social Security Act.

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 26. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman” as used in this part, also includes persons employed in positions set forth in Section 20415 for the purposes of Section 218(d)(5)(A) of the Social Security Act (42 U.S.C. Sec. 418(d)(5)(A)).

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 31. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman” or “fireman,” as used in this part, also includes persons employed in positions set forth in Sections 20409 and 20410 for the purposes of Section 218(d)(5)(A) of the Social Security Act (42 U.S.C. Sec. 418(d)(5)(A)).

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 32. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman,” as used in this part, also includes persons employed in positions identified in Section 20407 for the purposes of Section 218(d)(5)(A) of the Social Security Act (42 U.S.C. Sec. 418(d)(5)(A)).

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 21. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman,” as used in this part, also includes persons employed in positions identified in Section 20408 for the purposes of Section 218(d)(5)(A) of the Social Security Act (42 U.S.C. Sec. 418(d)(5)(A)).

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 22. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman,” as used in this part, also includes persons designated as peace officers by subdivision (e) of Section 20391 for the purposes of Section 218(d)(5)(A) of Title 42 of the United States Code.

history: (History: Added by Stats. 1999, Ch. 785, Sec. 16. Effective January 1, 2000.)

article: 1. General Provisions and Definitions


text: “Policeman” as used in this part also includes persons currently employed in classifications listed in Sections 20401.5, 20423.6, 31469.2, 45311, and 53217.6 for purposes of Section 218(d)(5)(A) of the Social Security Act (42 U.S.C. Sec. 418(d)(5)(A)).

history: (History: Amended by Stats. 2003, Ch. 519, Sec. 31. Effective January 1, 2004.)

article: 1. General Provisions and Definitions


text: “Policeman” as used in this part also includes persons employed in the classification listing in Section 20411 for the purposes of Section 218(d)(5)(A) of the Social Security Act.

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 25. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman” or “fireman,” as used in this part, also includes persons employed in positions set forth in Section 20393 for the purposes of Section 218(d)(5) (A) of the Social Security Act (42 U.S.C. Sec. 418(d)(5)(A)).

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 27. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman” or “fireman,” as used in this part, also includes persons employed in positions set forth in Section 20395, as amended in 1984 for the purposes of Section 218(d)(5)(A) of the Social Security Act (42 U.S.C. Sec. 418(d)(5)(A)).

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 29. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Policeman” or “fireman,” as used in this part, also includes persons employed in positions set forth in Section 20398 for the purposes of Section 218(d)(5)(A) of the Social Security Act (42 U.S.C. Sec. 418(d)(5)(A)).

history: (History: Amended by Stats. 2004, Ch. 183, Sec. 163. Effective January 1, 2005.)

article: 1. General Provisions and Definitions


text:
For purposes of Section 218(d)(5)(A) of the Social Security Act (42 U.S.C. Sec. 418(d)(5)(A)):

(a) “Fireman,” as used in this part, also includes any employee of the City of Long Beach Fire Department employed in the Marine Safety Division to perform lifeguard services and whose principal duties consist of active protection, rescue, and rendition of aid or assistance to persons injured or imperiled at beaches, lakes, flood control systems, rivers, or other bodies of open water. “Fireman” also includes employees hired to perform duties under the titles of “Superintendent of Marine Safety,” “Marine Safety Officer,” “Marine Safety Captain,” “Marine Safety Sergeant/Boat Operators,” or any equivalent successor class, of which the principal duties are customarily performed by police peace officers and include the maintenance of peace and order and the apprehension of law violators, and whose other duties are customarily performed by firemen, such as resuscitation work involving the use of special equipment.

(b) “Fireman” as used in this part, excludes persons employed on a seasonal basis or persons who perform clerical, maintenance activities, and others whose primary duties do not include active life guarding or life saving services as described in subdivision (a), even if those persons are occasionally called upon to perform life guarding or life saving services.

history: (History: Added by Stats. 2001, Ch. 793, Sec. 37. Effective January 1, 2002.)

article: 1. General Provisions and Definitions


text: “Policeman” as used in this part also includes persons employed in the classifications set forth in Section 20397 for the purposes of Section 218(d)(5)(A) of the Social Security Act.

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 28. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Fireman” as used in this part means any employee of the Division of Forestry, Department of Conservation, employed to perform duties now performed under the following titles: State Forester; all classes of rangers; all classes of deputy state foresters; all classes of fire prevention and law enforcement officers; all classes of foresters; all classes of forestry foreman; all classes of forestry trainees; all classes of forestry equipment and civil engineers; forestry superintendent, conservation camps; forest firetruck driver; forestry fireman; forest firefighter; equipment maintenance foreman or forestry equipment operator; or employed in any other position the principal duties of which consist of active fire suppression, and any employee of a public agency other than the state or University of California in a position designated as a fireman’s position by the board for the purposes of Section 218(d)(5)(A) of the Social Security Act.

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 33. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Fireman” as used in this part also means any officer or employee of a county having a population in excess of 5,000,000 who is employed by the forestry division of the county fire department and whose principal duties consist of active fire suppression for the purposes of Section 218(d)(5)(A) of the Social Security Act.

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 34. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Fireman” as used in this part includes persons employed as “campus firefighter” and other persons employed in positions described in Section 20412 for the purposes of Section 218(d)(5)(A) of the Social Security Act.

history: (History: Amended by Stats. 1998, Ch. 678, Sec. 35. Effective January 1, 1999.)

article: 1. General Provisions and Definitions


text: “Member,” with respect to any retirement system, for the purposes provided in Section 218 (d)(6)(E) of the Social Security Act, shall include in addition to a member of the system any nonmember in a position in which he may elect membership.

history: (History: Amended by Stats. 1965, Ch. 662.)

article: 1. General Provisions and Definitions


text:
For the purposes of this part, persons employed by a county superintendent of schools and whose salaries are paid from the county school service fund are county employees, except that in any county where it has been determined by the board that the office of the county superintendent of schools is a separate public agency, in which case such persons are employees of the county superintendent of schools. The cost of any elections and the employer’s contribution for such employees under this part are proper charges against the county school service fund and such contribution shall be requisitioned and paid to the state as provided in Section 22550.5 of this code.

This section does not constitute a change in, but is declaratory of, preexisting law and all action heretofore taken by a county board of supervisors for coverage under the federal system of employees of the county superintendent of schools whose salaries are paid from the county school service fund, in accordance with state and federal law, is hereby ratified, confirmed and validated.

history: (History: Amended by Stats. 1979, Ch. 120.)

article: 1. General Provisions and Definitions


text: Notwithstanding any other provision of law, the state and any public agency may establish a separate object of appropriation or a subobject of appropriation within salaries and employee benefits for the payment of compensation to employees who are on approved leaves of absence on account of sickness. The amount of compensation to be paid to employees under this object or subobject shall be that established by statute, salary ordinance or statement, except that no compensation shall be paid when an employee is on authorized leave without pay even though such leave may be on account of sickness.

history: (History: Added by Stats. 1979, Ch. 491.)

article: 1. General Provisions and Definitions


text:
(a) It is the intent of the Legislature that, to the extent possible, members of the State Teachers’ Retirement Plan earn credit towards Medicare coverage.

(b) In accomplishing the goal specified in subdivision (a), the board shall make available to school districts, community college districts, and county superintendents of schools information concerning the procedure for earning credit for social security coverage for school related service not credited under the Teachers’ Retirement Law.

history: (History: Amended by Stats. 2003, Ch. 519, Sec. 32. Effective January 1, 2004.)

article: 1. General Provisions and Definitions


text:
(a) For all purposes under this part, the following group of employees shall constitute a separate coverage group: civilian employees of National Guard units of the state who are employed pursuant to Section 90 of the National Defense Act of June 3, 1916 (32 U.S.C. Sec. 42), and paid from funds allotted to those units by the Department of Defense.

(b) The Adjutant General may enter into an agreement with the board pursuant to Section 22203 for the purpose of obtaining coverage under the federal system for these employees.

history: (History: Amended by Stats. 2006, Ch. 538, Sec. 300. Effective January 1, 2007.)

article: 2. Designation of Special Groups

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 5. PERSONNEL > 1. General Provisions, Definitions, Designation of Special Groups > 2. Designation of Special Groups


text:
For all purposes of this part relating to Section 218(c) of the Social Security Act, employees in any class or classes of positions covered by a retirement system excluded from the agreement pursuant to paragraph (3) or (5) of Section 218(c) of the Social Security Act at the time it is made applicable to such retirement system and to which the agreement does not already apply shall constitute a separate retirement system coverage group.

For the purposes of the referendum among eligible retirement system employees in such retirement system coverage group as required by Article 2 of Chapter 2 of this part and Section 218(d) of the Social Security Act, each such class shall constitute a separate retirement system.

history: (History: Added by renumbering Section 22150 by Stats. 1957, Ch. 1993.)

article: 2. Designation of Special Groups


text:
Notwithstanding Section 22009.1, each retirement system which covers positions of policemen or firemen, or both, and other positions shall constitute a separate retirement system with respect to the positions of policemen or firemen, or both, covered by the system. Policemen and firemen shall vote separately from the other members of the system.

If the federal system is extended to any fireman’s or policeman’s position it shall be extended to them as a unit without any division of their separate retirement systems.

history: (History: Amended by Stats. 1967, Ch. 1353.)

article: 2. Designation of Special Groups


text:
Unless otherwise provided in this article, the board shall authorize a division of a retirement system upon the request of any public agency having employees in positions covered by the system or upon authorization of the Legislature. An election among members of the system shall not be required. A retirement system as defined in subdivisions (d) and (f) of Section 22009.1 shall be divided pursuant to this article only if the division is otherwise authorized by the Legislature. The board shall designate the person to conduct the division, as defined in subdivision (m) of Section 22009.1, of a retirement system.

For purposes of this section and all coverage procedures under this part subsequent to division of the retirement system defined in subdivision (g) of Section 22009.1 the University of California shall be deemed to be a public agency.

history: (History: Amended by Stats. 2005, Ch. 328, Sec. 23. Effective January 1, 2006.)

article: 2.5. Division of Retirement Systems

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 5. PERSONNEL > 1. General Provisions, Definitions, Designation of Special Groups > 2.5. Division of Retirement Systems


text: The division shall be conducted in accordance with Section 218(d)(7) of the Social Security Act and applicable federal and board rules and regulations by the person or body designated under Article 2, Chapter 2 of this part to conduct a referendum in the system to be divided.

history: (History: Amended by Stats. 1959, Ch. 777.)

article: 2.5. Division of Retirement Systems


text: A county superintendent of schools whose employees are deemed county employees may request a division and give notice of a division in anticipation of a finding that his office is a separate public agency. Upon such request, the county superintendent’s office shall be deemed to be a public agency for purposes of this article.

history: (History: Added by Stats. 1980, Ch. 316.)

article: 2.5. Division of Retirement Systems


text: Upon receiving evidence satisfactory to him with respect to any division of a retirement system that the conditions specified in Section 218(d)(7) of the Social Security Act have been met, the Governor or any other state official now or hereafter authorized by federal law, shall so certify to the federal agency.

history: (History: Added by Stats. 1959, Ch. 777.)

article: 2.5. Division of Retirement Systems


text: Notwithstanding the provisions contained in a charter of any chartered city, the legislative body of such a city may by ordinance provide that employees may either add or combine old age, survivors, and disability insurance with any existing pension system. The board subsequent to the passage of such an ordinance may, pursuant to this part, divide the retirement system of such city for coverage of members of such system under the federal system upon terms and conditions as the board and legislative body may determine.

history: (History: Added by Stats. 1965, Ch. 1515.)

article: 2.5. Division of Retirement Systems


text: Whenever, on the request of the governing body of a public agency, a retirement system has been divided pursuant to this article, the board, on the request of the governing body, shall execute in conformity with Section 218 of the Social Security Act and applicable federal regulations a modification to the agreement providing for transfer to the system as defined in paragraph (1) of subdivision (m) of Section 22009.1 created by the division, the position of any member included in the system, as defined in paragraph (2) of subdivision (m) of Section 22009.1, who requests a transfer pursuant to Section 218(d)(6)(F) of the Social Security Act and board rules.

history: (History: Amended by Stats. 2005, Ch. 328, Sec. 24. Effective January 1, 2006.)

article: 2.5. Division of Retirement Systems


text:
(a) A division of the State Teachers’ Retirement Plan is hereby authorized by the Legislature to provide Medicare coverage for employees of a public agency, as defined in Section 22009.03, upon the request of the public agency.

(b) The division authorized by subdivision (a) shall be conducted pursuant to this article.

(c) A member of the State Teachers’ Retirement Plan on whose behalf a request is made pursuant to subdivision (a) may elect to be covered by Medicare, pursuant to Section 218 of the federal Social Security Act (42 U.S.C. Sec. 418), and applicable federal regulations if all of the following apply:

(1) The member was employed in a position covered by the plan on March 31, 1986.

(2) The member has not since been mandated into Medicare coverage due to the enactment of Public Law 99-272.

(3) The member is in a position covered or the member is eligible to elect to be covered by the retirement system on the date of the division.

(d) The public agency shall immediately make an application pursuant to Chapter 2 (commencing with Section 22200) of this part for Medicare coverage for those members who have elected to receive Medicare coverage.

(e) The effective date of the coverage may be retroactive, but not earlier than the last day of the sixth calendar year preceding the year in which the agreement or modifications, as the case may be, is submitted to the Commissioner of Social Security.

history: (History: Added by Stats. 2005, Ch. 328, Sec. 25. Effective January 1, 2006.)

article: 2.5. Division of Retirement Systems


text: The board is hereby authorized on behalf of the state to administer and to maintain in full force and effect the agreement entered into between the state and the Federal Security Administrator on March 9, 1951, and all modifications thereof heretofore made.

history: (History: Amended by Stats. 1999, Ch. 83, Sec. 81. Effective January 1, 2000.)

chapter: 2. Agreements for Coverage

article: 1. Applications for Coverage

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 5. PERSONNEL > 2. Agreements for Coverage > 1. Applications for Coverage


text: The board shall, upon application by any public agency except the state, in accordance with the provisions of this part execute on behalf of the state an agreement with the federal agency for the coverage of employees of such public agency under the federal system in conformity with the provisions of Section 218 of the Social Security Act and applicable federal regulations.

article: 1. Applications for Coverage


text: The board shall upon the request of the legislative or governing body of any public agency, other than a school district, made after affirmative, secret vote of a majority of the eligible employees of the public agency in the class to be excluded, execute a modification to the agreement in conformity with federal law and regulations to exclude from coverage in any coverage group of such agency service in any class or classes of part-time positions.

history: (History: Added by Stats. 1973, Ch. 110.)

article: 1. Applications for Coverage


text: With respect to employees in the coverage group defined in subdivision (a) of Section 22100, the application shall be deemed to be made by a public agency if made by the Adjutant General. With respect to employees in positions covered by the retirement system set forth in subdivision (d) of Section 22009.1, the application shall be deemed to be made by a public agency if made by the Teachers’ Retirement Board. With respect to employees in positions covered by the retirement system set forth in subdivision (g) of Section 22009.1, the application shall be deemed to be made by a public agency if made by the Regents of the University of California. With respect to employees in the coverage group defined in subdivision (l) of Section 22009.1, the application shall be deemed to be made by a public agency if made by the governing body of the public agency, as defined in Section 22009.03.

history: (History: Amended by Stats. 2005, Ch. 328, Sec. 26. Effective January 1, 2006.)

article: 1. Applications for Coverage


text:
Notwithstanding Section 22201, before the board shall execute on behalf of the state an agreement with the federal agency as provided in this chapter, the public agency and the board shall enter into a written agreement, that shall include provisions not inconsistent with this part that the board deems necessary in the administration of the federal system as it affects the state and the public agency and its employees.

For the purposes of this section, the state shall not be deemed to be a public agency, but nevertheless an agreement entered into pursuant to this part by the board and the Teachers’ Retirement Board or the Adjutant General or the Regents of the University of California or the governing body of a public agency, as defined in Section 22009.03, shall be deemed to be entered into by the board and a public agency.

history: (History: Amended by Stats. 2005, Ch. 328, Sec. 27. Effective January 1, 2006.)

article: 1. Applications for Coverage


text: The agreement between the state and the federal agency shall include each coverage group or retirement system coverage group as to which formal request for the inclusion is made by the legislative or governing body of the employing public agency pursuant to this chapter, prior to the effective date of the agreement. For the purposes of this section, the state shall not be deemed to be a public agency, but nevertheless any formal request for the inclusion made by the Teachers’ Retirement Board upon authorization by the Legislature or by the Regents of the University of California, or by the Adjutant General, shall be deemed to be made by the governing body of an employing public agency.

history: (History: Amended by Stats. 1992, Ch. 673, Sec. 8. Effective January 1, 1993.)

article: 1. Applications for Coverage


text: The legislative or governing body of every public agency having employees who are in positions not covered by any retirement system may, upon the affirmative vote of a majority of the eligible employees of such public agency or of any coverage group thereof, make formal application to the board for inclusion of such eligible employees in the said agreement.

history: (History: Added by Stats. 1955, Ch. 1441.)

article: 1. Applications for Coverage


text: The legislative or governing body of every public agency having employees in positions covered by a retirement system who are ineligible to become members of such retirement system may upon the affirmative vote of a majority of the eligible employees of any coverage group of such public agency of which the employees who are ineligible to be members of such retirement system are a part, make formal application to the board for inclusion of the eligible employees of such coverage group in the said agreement; provided, that the terms of the agreement do not already apply to said positions.

article: 1. Applications for Coverage


text: The legislative or governing body of every public agency having employees in positions covered by a retirement system who are ineligible to become members of such retirement system may in the case of any coverage group to which said agreement already applies, and upon the affirmative vote of a majority of the eligible employees in any coverage group of such public agency of which the employees who are ineligible to be members of such retirement system are a part, make formal application to the board for inclusion of the eligible employees of such coverage group in the said agreement; provided, that the terms of the agreement do not already apply to said positions; and provided, that on the effective date specified in said agreement relating to the coverage of such employees under the federal system, such employees are ineligible to be members of any retirement system.

article: 1. Applications for Coverage


text: Whenever an affirmative vote of a majority of the eligible employees in any coverage group is required as a condition of an application under this article, such requirement shall be deemed satisfied by the signatures of a majority of such eligible employees on a written petition to the legislative or governing body requesting such application. For the purposes of such requirement an employee shall be an eligible employee in each coverage group of a public agency in which he is employed and which is included in a separate application of the public agency.

history: (History: Added by Stats. 1957, Ch. 465.)

article: 1. Applications for Coverage


text: Notwithstanding any other provision of this part, the board may execute a modification of the agreement, in conformity with the provisions of Section 218 of the Social Security Act and applicable federal regulations adopted pursuant thereto, to include the services of employees of a public agency which has ceased to exist if, with respect to all such services, all taxes required of an employer and an employee under Sections 3101 and 3111 of the Internal Revenue Code of 1954 were reported and paid by the public agency to the Internal Revenue Service in the mistaken belief that such reporting and payment established coverage for such employees and a refund of such taxes has not been requested or made.

history: (History: Added by Stats. 1968, Ch. 257.)

article: 1. Applications for Coverage


text: With respect to each retirement system coverage group, the legislative or governing body of every public agency having employees in positions covered by a retirement system, may, upon the affirmative vote of a majority of eligible retirement system employees of the retirement system coverage group at a referendum conducted in accordance with Article 2 (commencing with Section 22300) of this chapter and the rules and regulations promulgated by the board pursuant to this part, make formal application to the board for the inclusion of the employees in each retirement system coverage group in the agreement.

history: (History: Amended by Stats. 2005, Ch. 328, Sec. 28. Effective January 1, 2006.)

article: 1. Applications for Coverage


text: At the request of a public agency, or as otherwise permitted by the board, any class or classes of positions covered by a retirement system which may be excluded from coverage under the federal system pursuant to paragraph (3) or (5) of Section 218(c) of the Social Security Act, and to which the agreement does not already apply, may be excluded from the agreement at the time it is made applicable to such retirement system; except that such exclusion shall not include any services to which Section 218(c)(3)(B) of the Social Security Act is applicable.

history: (History: Amended by Stats. 1999, Ch. 83, Sec. 82. Effective January 1, 2000.)

article: 1. Applications for Coverage


text: Notwithstanding any other provisions of this part, the board shall execute a modification of the agreement in conformity with the provisions of Section 218 of the Social Security Act and applicable federal regulations adopted pursuant thereto, to include the services of employees in positions covered by the Judges’ Retirement System, when a majority of the eligible retirement system employees in positions covered by such system at a referendum conducted by the board pursuant to Article 2 of this chapter and Section 218(d) of the Social Security Act have voted in favor of inclusion in the federal system.

article: 1. Applications for Coverage


text: All acts and proceedings heretofore taken under this part by or on behalf of the state or any other public agency for inclusion of its employees in the federal system and all modifications to the agreement executed by the board pursuant to such acts and proceedings are hereby confirmed, validated and declared legally effective. This provision shall operate to supply such legislative authorization as may be necessary to validate such acts, proceedings, and modifications based thereon as the Legislature could have provided for inclusion of such employees in the federal system.

history: (History: Repealed and added by Stats. 1978, Ch. 1180.)

article: 1. Applications for Coverage


text: Unless otherwise provided in this article the board shall authorize a referendum among the eligible employees of any retirement system coverage group upon the request of the legislative or governing body of any public agency having employees in such retirement system coverage group.

history: (History: Amended by Stats. 1967, Ch. 1353.)

article: 2. Retirement System Referendums

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 5. PERSONNEL > 2. Agreements for Coverage > 2. Retirement System Referendums


text: In the case of employees in positions covered by a retirement system as set forth in subdivision (i) of Section 22009.1, such request may be made by such officials as the board deems necessary to carry out the provisions of this part as they relate to such system.

history: (History: Amended by Stats. 1965, Ch. 662.)

article: 2. Retirement System Referendums


text:
In the case of employees in positions covered by the retirement system set forth in subdivision (d) of Section 22009.1, the Teachers’ Retirement Board shall conduct the referendum; if the referendum is authorized by the Legislature.

In the case of employees in positions covered by the retirement system set forth in subdivision (g) of Section 22009.1 the board shall authorize the referendum upon the request of the Regents of the University of California and the regents shall conduct the referendum.

In the case of employees in positions covered by the retirement system set forth in subdivision (l) of Section 22009.1, the board shall authorize the referendum upon the request of the governing body of a public agency, as defined by Section 22009.03.

history: (History: Amended by Stats. 2005, Ch. 328, Sec. 29. Effective January 1, 2006.)

article: 2. Retirement System Referendums


text: In the case of employees in positions covered by the retirement systems set forth in subdivision (f) of Section 22009.1, the board shall conduct each such referendum; provided, that each such referendum is authorized by the Legislature.

history: (History: Amended by Stats. 1971, Ch. 1300.)

article: 2. Retirement System Referendums


text: The referendum shall be conducted, and the Governor or any other state agency or state official now or hereafter authorized by federal law shall designate an agency or individual to supervise its conduct, in accordance with the requirements of Section 218(d) of the Social Security Act, on the question of whether service in positions covered by a retirement system established by the State or by a political subdivision or agency thereof should be excluded from or included under an agreement under this chapter. The notice of referendum required by Section 218(d)(3)(C) of the Social Security Act to be given to employees shall contain or shall be accompanied by a statement, in such form and such detail as the agency or individual designated to supervise the referendum shall deem necessary and sufficient to inform the employees of the rights and benefits which will accrue to them and their dependents and survivors, and the liabilities to which they will be subject if their services are included under an agreement under this part. Such statement shall include a general explanation of the modification, if any, of the existing retirement plan that may result therefrom. It is not intended that any modification of any existing retirement plan must result, nor that a plan of maintaining full benefits of the local system together with full benefits of the federal system shall be precluded.

article: 2. Retirement System Referendums


text: Upon receiving evidence satisfactory to him that with respect to any referendum the conditions specified in Section 218(d)(3) of the Social Security Act have been met, the Governor or any other state official now or hereafter authorized by federal law shall so certify to the federal agency.

article: 2. Retirement System Referendums


text: If for any reason it is determined that any eligible retirement system employee was not given an opportunity to vote in the referendum conducted with respect to the retirement system of which he was a member at the time of the referendum, or that an employee who was permitted to vote in such referendum was not an eligible retirement system employee at that time, such determination shall not invalidate the results of such referendum if a majority of the eligible retirement system employees under such retirement system voted in such referendum in favor of inclusion under the federal system.

article: 2. Retirement System Referendums


text: This article does not apply to a retirement system composed of the positions of members of a divided system who desire coverage under the federal system as defined in subdivision (m) of Section 22009.1 and wherever in this part the conduct of a referendum is made a condition, the condition shall be fully satisfied by compliance with Article 2.5 (commencing with Section 22150) of Chapter 1 as to that retirement system.

history: (History: Amended by Stats. 2005, Ch. 328, Sec. 30. Effective January 1, 2006.)

article: 2. Retirement System Referendums


text: The board shall promulgate rules and regulations to carry into effect the provisions of this part in conformity with Section 218 of Title II of the Social Security Act and federal regulations adopted pursuant thereto, including, but not limited to, the conditions, method and procedure to be followed in the conduct of the referendums provided for in Article 2 of Chapter 2 of this part.

article: 1. General Administration Provisions

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 5. PERSONNEL > 3. Administration of Old Age and Survivors’ Insurance Program > 1. General Administration Provisions


text:
The board, with the approval of the Department of General Services, may designate other state agencies to perform work, furnish services, materials, or equipment, or otherwise assist in the administration of this part in accordance with this code relating to interagency services and the payment therefor now or hereafter made.

The proportionate share of amounts charged to the board by such agencies pursuant to such designation by the board, and, notwithstanding Section 11044, charges for all legal services rendered by the office of the Attorney General to the board pursuant to this part, shall be assessed against each public agency under the agreement, in accordance with the provisions of Section 22551.

history: (History: Amended by Stats. 1984, Ch. 193, Sec. 49.)

chapter: 3. Administration of Old Age and Survivors’ Insurance Program

article: 1. General Administration Provisions


text: Agreements as defined in Section 22006, and all applications and agreements and contracts and any amendments thereto between the board and the Adjutant General, the Teachers’ Retirement Board, the Regents of the University of California, and any public agency, except the state, executed by the board pursuant to this part are hereby excepted from the provisions of Section 13370, and of any other statutory provision that would otherwise require the approval of any of those agreements and contracts and any amendments thereto by any other state officer or agency.

history: (History: Amended by Stats. 2003, Ch. 519, Sec. 35. Effective January 1, 2004.)

article: 1. General Administration Provisions


text: The board may delegate to the executive officer authority to perform any act within the power of the board itself to perform under this part. The executive officer may delegate to his or her subordinates any act or duty unless the board, by motion or resolution recorded in the minutes, has required the executive officer to act personally.

history: (History: Amended by Stats. 1986, Ch. 637, Sec. 9.)

article: 1. General Administration Provisions


text: For the purposes of this article, the term “public agency” includes the Board of Regents of the University of California.

path: 2. GOVERNMENT OF THE STATE OF CALIFORNIA > 5. PERSONNEL > 3. Administration of Old Age and Survivors’ Insurance Program > 2. Administrative Cost Assessment and Financial Obligations


text: A school district whose employees in positions covered under a retirement system, as defined in subdivision (c) of Section 22009.1, are included in the agreement, shall be subject to all obligations and liabilities imposed on a public agency under this article.

history: (History: Amended by Stats. 1987, Ch. 728, Sec. 9.)

article: 2. Administrative Cost Assessment and Financial Obligations


text:
(a) The board may charge or assess a public agency, and the public agency shall pay and reimburse the state at the times and in the amounts as the board may determine, the public agency’s proportionate share of all costs incurred by the state in the administration of the federal system as it affects the public agency and its employees. The charges and assessments may differ from public agency to public agency. The charges or assessments shall be determined by the board in a manner approved by the Department of Finance and may be charged or assessed either in arrears or on the basis of anticipated costs not to exceed one year in advance.

(b) A penalty of 50 percent of the amount charged or assessed shall be added to each charge or assessment that is delinquent 90 days after a notice of the charge or assessment was mailed by the board. The total amount of the charge, assessment, and penalty that remains unpaid after 120 days shall accrue interest at the rate of 7 percent per annum. The charges, assessments, penalties, and interest collected shall be paid into the Treasury and credited as revenue to the Old Age and Survivors’ Insurance Revolving Fund for use by the board upon appropriation by the Legislature pursuant to subdivision (b) of Section 22600.

(c) For charges and assessments levied on state departments and agencies pursuant to this section, the Controller shall transfer funds from those departments and agencies into the Old Age and Survivors’ Insurance Revolving Fund based on a schedule provided by the board and approved by the Department of Finance.

history: (History: Amended by Stats. 2019, Ch. 24, Sec. 18. (SB 83) Effective June 27, 2019.)


text: The board may charge or assess each public agency and each public agency shall pay and reimburse the state at such times and in such amounts as the board may determine, the approximate cost to the state of any and all work and services relating to a division under Article 2.5 (commencing with Section 22150) of Chapter 1 or the referendum provided by Article 2 (commencing with Section 22300) of Chapter 2 and requested by the agency. The charges or assessments shall be determined by the board in a manner approved by the Department of Finance.

history: (History: Amended by Stats. 1984, Ch. 193, Sec. 51.)


text: Each public agency included in the agreement between the board and the federal agency pursuant to the provisions of this part shall be liable for the contributions required of an employer under the provisions of Section 3111 of the Internal Revenue Code of 1954 and the portion required to be withheld from the salaries and wages of the employees as required under the provisions of Section 3101 of the Internal Revenue Code of 1954.

history: (History: Added by Stats. 1955, Ch. 1441.)


text: Every public agency included in the agreement between the board and the federal agency may withhold from wages and salaries paid by them to officers and employees covered by the said agreement that portion required to be withheld from the salaries and wages of employees under the provisions of Section 3101 of the Internal Revenue Code of 1954, including contributions due on wages paid for services previously performed after the effective date of coverage where retroactive coverage has been requested by the public agency.