reglab/statecodes huggingface dataset:
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 16.6 - Retrospective Cost-of-Living Adjustment › Section 31879.2.

31879.2. Any county may adopt or readopt this article alone from time to time, adopt Article 16.5 alone, or adopt this article and Article 16.5 at the same time or different times. If both articles are adopted, any accumulated increases in excess of 5 percent per year which are accumulated under this article shall be applicable to the computation of future allowance adjustments as provided in Article 16.5 and any allowance which is increased as provided in this article shall be subject to future increase or decrease as provided in Article 16.5.
(Added by Stats. 1974, Ch. 1388.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31880.

31880. Each county having a population in excess of five million, which has not already integrated its retirement system with the federal system, shall effect such integration pursuant to this article to be operative as of a date specified by the board of supervisors to be no later than July 1, 1964.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31881.

31881. Except as otherwise expressly provided in this article, all of the provisions of Article 13 of this chapter (commencing with Section 31800) apply to, and are incorporated by reference in this article.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31882.

31882. “Board,” as used in this article, means the Board of Administration of the Public Employees’ Retirement System.
(Amended by Stats. 1972, Ch. 590.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31883.

31883. “Federal-state agreement” means the agreement or any modification thereof now, heretofore, or hereafter executed by the board pursuant to Section 218 of Title II of the Social Security Act.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31884.

31884. “Pension board,” as used in this article, means the board of retirement.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31885.

31885. “Retirement system” means the retirement plan provided by the county for its employees under this chapter.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31886.

31886. “Policeman” as used in this article includes sheriffs, undersheriffs, deputy sheriffs and any other employee of a county in a position designated as a policeman’s position by the board; provided, any such position named herein or as may be designated by the board, is not contrary to any definition, ruling or regulation issued by the federal agency relating to the term “policeman” for the purposes of Section 218(d)(5)(A) of the Social Security Act.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31887.

31887. “Fireman,” as used in this article, means any employee in a position designated as a fireman’s position by the board; provided, such designation is not contrary to any definition, ruling or regulation relating to the term “fireman” issued by the federal agency for the purposes of Section 218(d)(5)(A) of the Social Security Act.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31888.

31888. The pension board shall effect a division into two parts exclusive of the division required by Section 31891, for the purposes of this article, of the retirement system. One part shall consist of those who are active members of the retirement system on division date, and who do not desire coverage under the federal system; and the second part shall consist of those who are active members of the system on division date, and who desire coverage under the federal system and of those who become members of the system after division date. The division date shall be set by the pension board so as to permit modification of the federal-state agreement to include services of employees who are members of the second part of said system.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31889.

31889. 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 pension board.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31890.

31890. 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.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31891.

31891. For the purposes of this article, policemen, as defined in Section 31886, and firemen, as defined in Section 31887, shall each be deemed to belong to separate retirement systems.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31892.

31892. When federal benefits are to be extended to any firemen’s or policemen’s position pursuant to this part it shall be done only by a vote of such firemen or policemen as provided in Section 31801.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31893.

31893. The pension board shall apply to the board in accordance with the provisions of this article, and the board shall execute on behalf of the State an agreement with the federal agency for the coverage of employees of the county under the federal system in conformity with the provisions of Section 218 of the Social Security Act and applicable federal regulations.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17 - Integration with Federal Old Age, Survivors, and Disability Insurance › Section 31894.

31894. Notwithstanding the provisions of Section 31893, however, before the board shall execute on behalf of the State an agreement with the federal agency as herein provided, the pension board and the board shall enter into a written agreement, which agreement shall include such provisions not inconsistent with this article which the board deems necessary in the administration of the said federal system as it affects the State and the county and its employees.
(Added by Stats. 1963, Ch. 2090.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17.5 - Termination of Social Security in Counties with a Population Exceeding 6,000,000 › Section 31894.1.

31894.1. This article shall apply only in a county with a population exceeding 6,000,000 and shall apply in that county only if the board of supervisors has provided notice of intent to terminate benefits under federal social security.
(Added by Stats. 1982, Ch. 1567, Sec. 1.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17.5 - Termination of Social Security in Counties with a Population Exceeding 6,000,000 › Section 31894.2.

31894.2. Any county which has provided the notice specified in Section 31894.1 shall provide a vote of the affected members, the results of which shall be advisory to the board of supervisors. The board of supervisors may, following the advisory vote, cancel their notice of intent to withdraw from social security at least 30 days prior to the effective date of termination of coverage under the federal system.
Nothing in this section shall be construed to waive any rights that employees may have to secure by appropriate judicial proceeding new benefits comparable to those provided under the federal social security system.
(Added by Stats. 1982, Ch. 1567, Sec. 1.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 17.5 - Termination of Social Security in Counties with a Population Exceeding 6,000,000 › Section 31894.3.

31894.3. The board of supervisors shall, by resolution, certify to the Board of Administration of the Public Employees’ Retirement System that the provisions of Section 31894.2 have been complied with. In the event that the board of supervisors cannot certify compliance with the provisions of Section 31894.2, the board of supervisors shall cancel their notice of intent to withdraw from social security at least 30 days prior to the effective date of termination of coverage under the federal system.
(Added by Stats. 1982, Ch. 1567, Sec. 1.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 18 - Adjustment to Fit Other Allowances › Section 31895.

31895. As used in this article “public agency” includes the federal government or any federal department or agency, this state, any other state or any state department or agency, a county, city, public corporation, or public district of this state or any other state. Section 31478 does not apply to this article.
(Added by Stats. 1965, Ch. 511.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 18 - Adjustment to Fit Other Allowances › Section 31895.5.

31895.5. As used in this article, “total benefits” means the retirement allowance or other benefit payable to any beneficiary pursuant to the provisions of this chapter plus any other monetary payments due to the same beneficiary from any public agency.
(Added by Stats. 1965, Ch. 511.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 18 - Adjustment to Fit Other Allowances › Section 31896.

31896. If an increase in the retirement allowance or other benefit payable to any beneficiary pursuant to the provisions of this chapter, whether such increase begins prior or subsequent to the effective date of this article, results in the decrease of the amount of any monetary payments due to the same beneficiary from any public agency, such retirement allowance or other benefit shall be so reduced as to result in the maximum total benefits to such beneficiary.
(Added by Stats. 1965, Ch. 511.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 18 - Adjustment to Fit Other Allowances › Section 31896.5.

31896.5. If the statutes, ordinances, rules, regulations, or orders of any public agency are so changed, or if for any other reason the effect of the increase of the retirement allowance or other benefit payable to any beneficiary pursuant to the provisions of this chapter on the amount of any monetary payments due to the same beneficiary by such public agency are changed, the board shall adjust such retirement allowance or other benefit, but not to an amount greater than otherwise authorized by this chapter so as to result in the maximum total benefits to such beneficiary.
(Added by Stats. 1965, Ch. 511.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 18 - Adjustment to Fit Other Allowances › Section 31897.

31897. The provisions of this article are mandatory and not subject to option or election by any member or other beneficiary. Every such beneficiary shall inform the board of all facts necessary in order to comply with this article. The board shall ascertain such facts by such procedures as it sees fit to adopt.
(Added by Stats. 1965, Ch. 511.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 18 - Adjustment to Fit Other Allowances › Section 31897.5.

31897.5. If the board in good faith diligently seeks to ascertain all facts necessary in order to comply with this article, but, despite such effort, a payment of a retirement allowance or other benefit to any beneficiary is made without having been reduced as required by this article, neither the board, nor any member thereof, nor any public officer nor public employee shall be liable for such excess payment.
(Added by Stats. 1965, Ch. 511.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 18 - Adjustment to Fit Other Allowances › Section 31897.6.

31897.6. The board shall deduct the amount of advanced disability pension payments made to a local safety member pursuant to Section 4850.3 or 4850.4 of the Labor Code from the member’s retroactive disability pension payments. If the retroactive disability allowance is not sufficient to reimburse the total advanced disability pension payments, an amount no greater than 10 percent of the member’s monthly disability allowance shall be deducted and reimbursed to the local agency until the total advanced disability pension payments have been repaid. The local safety member and this system may agree to any other arrangement or schedule for the member to repay the advanced disability pension payments.
(Added by Stats. 2002, Ch. 877, Sec. 2. Effective January 1, 2003.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3 - County Employees Retirement Law of 197 › ARTICLE 18 - Adjustment to Fit Other Allowances › Section 31898.

31898. A retirement allowance or other benefit payable to a beneficiary pursuant to this chapter shall not be reduced pursuant to this article if such reduction would impair the constitutional rights of any person.
(Added by Stats. 1965, Ch. 511.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3.9 - Internal Revenue Code County Compliance and Replacement Benefits Program › Section 31899.

31899. (a) The purpose of this chapter is to ensure the federal tax-exempt status of the county employees’ retirement systems, 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 services rendered without violating the intent and purposes of Section 415 of the Internal Revenue Code.
(b) To achieve this purpose, this chapter incorporates certain pension payment limitations and elects the “grandfather” option in Section 415(b)(10) of the Internal Revenue Code. Also, this chapter provides for certain replacement benefits.
(c) On or after January 1, 2013, the application of this chapter is limited as specified in Section 7522.43.
(Amended by Stats. 2013, Ch. 247, Sec. 50. (AB 1380) Effective January 1, 2014.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3.9 - Internal Revenue Code County Compliance and Replacement Benefits Program › Section 31899.1.

31899.1. (a) The definitions in Chapter 3 (commencing with Section 31450) of this part shall apply to this chapter.
(b) The term “Internal Revenue Code” includes all regulations, revenue rulings, notices, and revenue procedures issued by the Internal Revenue Service.
(Amended by Stats. 2003, Ch. 520, Sec. 9. Effective January 1, 2004.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3.9 - Internal Revenue Code County Compliance and Replacement Benefits Program › Section 31899.2.

31899.2. (a) In accordance with Section 31899.3, the retirement benefits for any person who for the first time became a member of the system on or after January 1, 1990, shall be subject to the payment limitations of Section 415 of the Internal Revenue Code. The retirement benefits for any person who became a member of the system before January 1, 1990, also shall be subject to the payment limitations of Section 415 of the Internal Revenue Code to the extent that those benefits are not exempt from those limitations under the “grandfather” election that has been made under that section and this section.
(b) The “grandfather” election in Section 415(b)(10) of the Internal Revenue Code is hereby made. All members of a retirement system who joined the system prior to January 1, 1990, are exempt from the Section 415 limits to the extent permitted by the Internal Revenue Code.
(c) This section does not apply in a county of the first class as defined in Section 28020, as amended by Chapter 1204 of the Statutes of 1971, and Section 28022, as amended by Chapter 43 of the Statutes of 1961, which county is instead subject to Article 2.1 (commencing with Section 31510) of Chapter 3.
(Amended by Stats. 2003, Ch. 520, Sec. 10. Effective January 1, 2004.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3.9 - Internal Revenue Code County Compliance and Replacement Benefits Program › Section 31899.3.

31899.3. (a) Notwithstanding any other provision of law, the retirement rights conferred by this chapter and by Chapter 3 (commencing with Section 31450) of this part upon any person who for the first time becomes a member of a retirement system on or after January 1, 1990, shall be subject to the limitations in the Internal Revenue Code upon benefits that may be paid by public retirement systems. That person may not have any retirement right or benefit that exceeds those limitations, and no retirement right or benefit may accrue to or vest in that person under Chapter 3 (commencing with Section 31450) that exceeds those limitations. That person may, however, have retirement rights and benefits under the replacement benefits program established under this chapter.
(b) Each retirement 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) Chapter 3 (commencing with Section 31450) shall be construed as if it included this section.
(d) This section does not apply in a county of the first class as defined in Section 28020, as amended by Chapter 1204 of the Statutes of 1971, and Section 28022, as amended by Chapter 43 of the Statutes of 1961, which county is instead subject to Article 2.1 (commencing with Section 31510) of Chapter 3.
(Added by renumbering Section 31899.4 by Stats. 2003, Ch. 520, Sec. 11. Effective January 1, 2004.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3.9 - Internal Revenue Code County Compliance and Replacement Benefits Program › Section 31899.4.

31899.4. (a) Each county and district shall provide a program to replace the benefits that are limited by Section 415 of the Internal Revenue Code for members whose retirement benefits are limited by Section 415 and cannot be fully maximized pursuant to Section 31538. The replacement benefits program shall provide benefits that, together with the benefits provided by the retirement system, are the same as, and may not exceed, the benefits that would be paid by the retirement system but for the application of the limits of Section 415. Notwithstanding the foregoing, the county or district may modify its replacement benefits program and may add, modify, or eliminate any replacement benefits, as necessary, to carry out the purpose of this chapter. A replacement benefit may not be reduced if the reduction would impair the vested rights of any person.
(b) Each county shall establish and administer its own replacement benefits program for members whose retirement benefits are limited by Section 415 of the Internal Revenue Code.
(c) A county may, pursuant to a contract with a district, agree to administer the district’s replacement benefits program for the district’s members whose retirement benefits are limited by Section 415 of the Internal Revenue Code. The county may charge each district a reasonable fee for administering the district’s program and the county and district may agree on any other conditions relating to that administration. If a district does not contract with the county to administer its replacement benefits program, it shall establish and administer its own replacement benefits program.
(d) Upon the recommendation of the retirement system’s actuary, and in accordance with its obligation to recommend county and district contribution rates under Sections 31453 and 31453.5, the board shall adjust the contributions required to be made by a county or district to the extent that benefits are payable under a replacement benefits program of that county or district.
(e) The county, and any district that establishes and administers its own program, shall enact an ordinance or prescribe regulations or other written documentation setting forth the terms of its replacement benefits program.
(f) Notwithstanding any other provision of this chapter, a county of the first class, as defined in Section 28020, as amended by Chapter 1204 of the Statutes of 1971, and Section 28022, as amended by Chapter 43 of the Statutes of 1961, is not required to provide replacement benefits to any member under this section if that member participates in General Plan F or Safety Plan F under Article 2.1 (commencing with Section 31510) of Chapter 3.
(Added by Stats. 2003, Ch. 520, Sec. 12. Effective January 1, 2004.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3.9 - Internal Revenue Code County Compliance and Replacement Benefits Program › Section 31899.5.

31899.5. Each county, and each district that establishes its own replacement benefits program, shall administer the replacement benefits program established by it pursuant to this chapter. The board may, pursuant to an agreement with the county or the district that establishes its own program, assist in the administration of the replacement benefits program to the extent permitted under the Internal Revenue Code.
(Repealed and added by Stats. 2003, Ch. 520, Sec. 14. Effective January 1, 2004.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3.9 - Internal Revenue Code County Compliance and Replacement Benefits Program › Section 31899.6.

31899.6. If the Internal Revenue Service determines that any provision of Chapter 3 (commencing with Section 31450) of this part or this chapter cannot be given effect without placing a retirement system administered under this chapter or Chapter 3 (commencing with Section 31450) of this part out of conformity with Section 415 of the Internal Revenue 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 Chapter 3 (commencing with Section 31450) of this part, as of the effective date of the determination. The retirement board shall notify the Secretary of State of inoperation under this section.
(Added by renumbering Section 31899.7 by Stats. 2003, Ch. 520, Sec. 16. Effective January 1, 2004.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3.9 - Internal Revenue Code County Compliance and Replacement Benefits Program › Section 31899.7.

31899.7. (a) If Section 415 of the Internal Revenue Code is amended to exclude public retirement systems, or if the application of Section 415 of the Internal Revenue Code to public retirement systems is invalidated by the final decision of an appellate court of proper jurisdiction, all sections of this chapter, except this section, shall become inoperative as of the effective date of that amendment or decision. The retirement board shall immediately notify the Secretary of State whenever any provision of this chapter becomes inoperative pursuant to this section.
(b) Whenever all sections of this chapter, except this section, become inoperative pursuant to this section, and to the extent not prohibited by the Internal Revenue Code, the retirement board, county, and districts shall do all of the following:
(1) Remove the pension limitations imposed by Section 415 of the Internal Revenue Code for prospective payments to annuitants.
(2) Eliminate the replacement benefits, and pay benefits that are due under the system to the affected annuitants without regard to any limitations of Section 415 of the Internal Revenue Code.
(3) Take any and all other actions they deem necessary and feasible.
(Added by renumbering Section 31899.8 by Stats. 2003, Ch. 520, Sec. 17. Effective January 1, 2004.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3.9 - Internal Revenue Code County Compliance and Replacement Benefits Program › Section 31899.8.

31899.8. It is the sole intent of the Legislature, in enacting this chapter, 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 county employees’ retirement systems, to elect the “grandfather” option in Section 415(b)(10) of the Internal Revenue Code, and to require that each county and district provide benefits that replace the benefits that are limited by Section 415 of the Internal Revenue Code for affected members of the county employees’ retirement systems.
The Legislature finds and declares that all costs of local public agencies and local public retirement systems of complying with Section 415 of the Internal Revenue Code are a federal mandate within the meaning of Section 6 of Article XIII B 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 that this chapter not be construed to impose upon local public agencies that are maintaining county retirement systems pursuant to Chapter 3 (commencing with Section 31450) of this part, state-reimbursable, state-mandated local program benefit costs within the meaning of Section 6 of Article XIII B of the California Constitution and Part 7 (commencing with Section 17500) of Division 4 of Title 2.
If either the Commission on State Mandates or a court determines that this chapter 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 Title 2 or from any other state fund.
(Added by renumbering Section 31899.9 by Stats. 2003, Ch. 520, Sec. 18. Effective January 1, 2004.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 3.9 - Internal Revenue Code County Compliance and Replacement Benefits Program › Section 31899.9.

31899.9. The Legislature reserves the power and right to amend this chapter, as needed to effect its purposes. This chapter shall be controlling over any memorandum of understanding reached between employers and employees pursuant to Chapter 10 (commencing with Section 3500) of Division 4 of Title 1.
(Added by renumbering Section 31899.10 by Stats. 2003, Ch. 520, Sec. 19. Effective January 1, 2004.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31900.

31900. This chapter may be cited as the County Peace Officers’ Retirement Law.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31901.

31901. The purpose of this chapter is to recognize a public obligation to employees in the public service whose duties expose them to more than ordinary risks and to provide a means whereby such public employees who become incapacitated in the performance of their duties or by age may be replaced by more capable employees, to the betterment of the public service without prejudice and without inflicting a hardship upon the employees removed. The retirement pension and benefits provided by this chapter are granted as an additional element of compensation for future services.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31902.

31902. This chapter shall be given a liberal interpretation with a view of carrying out its purpose and shall not be construed as a local measure or one intended as a benefit to particular persons or places.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31903.

31903. Unless the context otherwise requires, the definitions and general provisions contained in this article govern the construction of this chapter.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31904.

31904. “County peace officers” includes:
(a) All sheriffs, undersheriffs, chief deputy sheriffs, jailers, turnkeys, deputy sheriffs, bailiffs, process servers, constables, deputy constables, motorcycle officers, its heads and assistant heads of all divisions of the sheriff’s office, and all their regularly appointed deputies. Clerks, bookkeepers, stenographers, and other employees who may have been appointed as deputy sheriffs but who do not perform the duties of any of the peace officers enumerated and honorary deputy sheriffs or other persons holding appointments as deputy sheriffs who receive no compensation therefor and who do not regularly perform particular official duties are not included.
(b) All county foresters, county fire wardens, deputy or assistant county foresters, deputy or assistant county fire wardens, heads and assistant heads of all divisions of any county forester’s or county fire warden’s department, and all fire apparatus engineers, fire prevention inspectors, forest firemen, fire patrolmen, fire observers and foremen assigned to fire suppression crews, and all other personnel not specifically excluded, who are assigned to fire prevention and suppression in any county forester’s or county fire warden’s department, and the officers, engineers, and firemen of any county fire protection district, and all other personnel not specifically excluded, who are assigned to fire prevention and suppression in any county fire protection district. Clerks, bookkeepers, stenographers, cooks, laborers, county fire protection district volunteer employees or persons who are not employed for full time duty, or other employees not performing the duties of any of the persons enumerated and any honorary deputy county fire warden or honorary deputy county forester, or voluntary fire warden holding appointment as such but receiving no compensation therefor and not regularly performing particular official duties are not included.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31904.5.

31904.5. “County peace officers” also includes detectives and investigators in the office of the district attorney whose duties are substantially similar to those of peace officers as defined in subsection (a) of Section 31904.
(Added by Stats. 1947, Ch. 753.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31905.

31905. “Terminal salary” means the average salary earnable by any member during (a) the last three years, or (b) the last five years prior to the date of his retirement, whichever is the greater.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31906.

31906. “Pensioner” means a retired peace officer who is entitled, because of his former service as a member, to receive a pension pursuant to this chapter.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31907.

31907. “Member” means any person included in the membership of the system who has not retired and is not receiving any pension or other benefits provided by the retirement system.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31908.

31908. “Beneficiary” means any person in receipt of a pension, or other benefit provided by the retirement system.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31909.

31909. “System” means the retirement system provided for in this chapter or its predecessor.
The retirement system for county peace officers created by Chapter 268 of the Statutes of 1931, as amended, is continued in existence under this chapter.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31911.

31911. “Fund” means the County Peace Officers’ Retirement Fund.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31912.

31912. The title to all property acquired pursuant to this chapter shall be taken in the name of the county. The title to any money which becomes due to any peace officer shall not pass from the county to the peace officer until he is entitled thereto under this chapter.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 1 - General › Section 31913.

31913. That portion of the wages of any peace officer deducted or to be deducted under this chapter, the right of a peace officer or other person to an annuity or pension, and all rights of the peace officer or other person in the fund are exempt from taxation and shall not be taken upon execution or other process of any court except to the extent permitted by Section 704.110 of the Code of Civil Procedure. An assignment of any right in or to the funds or to any pension or annuity is void.
(Amended by Stats. 1982, Ch. 497, Sec. 118. Operative July 1, 1983, by Sec. 185 of Ch. 497.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 2 - Retirement System › Section 31930.

31930. This chapter shall become effective in any county upon its acceptance by ordinance passed by four-fifths vote of its board of supervisors, and becomes operative in the county on January 1st or July 1st following the expiration of three months after the passage of the ordinance.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 2 - Retirement System › Section 31931.

31931. By the adoption of an ordinance by a four-fifths (
4
/
5
) vote, the board of supervisors may abolish the system theretofore established in the county pursuant to this chapter or its predecessor. The abolishment of the system shall not impair the right of any person to whom pension rights have accrued to continue to receive such pension after the abolishment of the system, and if the fund is inadequate to pay such pensions, they shall be paid from and constitute a charge upon the general fund of the county.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 2 - Retirement System › Section 31932.

31932. If the system is abolished in any county, each active member as of the date of the abolishment shall be paid a refund of all contributions made by him to the fund and all interest credited to his contribution as of the date of the abolishment of the system.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 3 - Retirement Board › Section 31950.

31950. The management of the system is vested in a board of retirement, consisting of five members, one of whom shall be the county treasurer acting in an exofficio capacity. The second and third members shall be either members or pensioners of the system elected by the members within 30 days after the system becomes operative, in a manner to be determined by the board of supervisors. The fourth and fifth members shall be qualified electors of the county who are not connected with county government in any capacity, appointed by the board of supervisors within 30 days after that date, except that one of such members may be a member of the board of supervisors.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 3 - Retirement Board › Section 31951.

31951. The first persons elected or appointed as the second and fourth members shall serve for two years from the date the system becomes operative, and the third and fifth members elected or appointed shall serve for a term of three years from that date. Thereafter, the term of office of the four elected members shall be three years.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 3 - Retirement Board › Section 31952.

31952. Neither the enactment of this chapter nor any amendment of its predecessor shortens the term of any member of the board who was lawfully elected or appointed, even if he would not be eligible for election or appointment under this chapter or such amendment, but he shall continue to be a member of the board until the expiration of the term for which he was appointed or elected.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 3 - Retirement Board › Section 31953.

31953. A pensioner is eligible for membership on the board to the same extent as if he were a member.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 3 - Retirement Board › Section 31954.

31954. The members of the board, except the fourth and fifth members, shall serve without compensation. The fourth and fifth members of the board shall receive ten dollars ($10) a meeting for not more than one meeting a month. The members of the board shall be reimbursed out of the funds of the county for any expense or loss of salary or wages which they incur through service on the board and for costs of operation of this system.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 3 - Retirement Board › Section 31955.

31955. The board shall organize by choosing one of its number as chairman. Thereafter the officers shall be chosen biennially by the board.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 3 - Retirement Board › Section 31956.

31956. The board shall meet for the transaction of business at least once every three months in each calendar year and at other times as it or a majority of its members orders. Notice of all meetings shall be given by the secretary at least three days in advance of the meeting.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 3 - Retirement Board › Section 31957.

31957. A majority of the members may transact any business of the board.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 3 - Retirement Board › Section 31958.

31958. The board may compel witnesses to attend and testify before it upon all matters connected with the operation of this chapter in the same manner as is provided by law for the taking of testimony before notaries public. The chairman or any member of the board may administer oaths to the witnesses.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 3 - Retirement Board › Section 31959.

31959. The board may appoint a secretary and provide for the payment from the fund of all its necessary expenses, including secretary hire and printing.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 4 - EMPLOYEES › PART 3 - RETIREMENT SYSTEMS › CHAPTER 4 - County Peace Officers Retirement Law › ARTICLE 3 - Retirement Board › Section 31960.

31960. The board may make regulations not inconsistent with this chapter. The regulations shall become effective when approved by the board of supervisors.
(Added by Stats. 1947, Ch. 424.)