RESOLUTION NO. _____________ |
BOARD OF SUPERVISORS, COUNTY OF SAN MATEO, STATE OF CALIFORNIA |
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RESOLUTION TERMINATING THE APPLICABILITY OF GOVERNMENT CODE SECTION 31664 TO SPECIFIED SAFETY MEMBERS OF THE COUNTY RETIREMENT SYSTEM AND MAKING GOVERNMENT CODE SECTION 31664.2 APPLICABLE TO SPECIFIED SAFETY MEMBERS OF THE COUNTY RETIREMENT SYSTEM EFFECTIVE JULY 6, 2003, AND MAKING GOVERNMENT CODE SECTION 31664.1 APPLICABLE TO SPECIFIED SAFETY MEMBERS OF THE COUNTY RETIREMENT SYSTEM EFFECTIVE JANUARY 2, 2005. |
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RESOLVED, by the Board of Supervisors of the County of San Mateo, State of California, that |
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WHEREAS, presently safety benefits for safety and probation members in Plan 1, Plan 2 or modified Plan 2 (also known as Plan 4) are calculated in accordance with Government Code section 31664; and |
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WHEREAS, Government Code section 31678.2 permits this Board to adopt a resolution specifying that any section of the County Employees Retirement Law ("CERL") prescribing a formula for calculation of retirement benefits be applicable to service credit earned on and after the date specified in the resolution, which date may be earlier than the date of the resolution, and permits this Board and the employee representatives to enter into a memorandum of understanding that requires members of the employees retirement association to pay all or part of the contributions by a member or employer, or both, that would have been required if the section or sections specified in this resolution as adopted by the Board had been in effect during the period of time designated in the resolution; and |
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WHEREAS, this Board desires to terminate the applicability of Government Code section 31664 to active and deferred safety members effective July 6, 2003, and further desires to have Government Code section 31664.2 be applicable to all future and past safety service back to the date of employment with the County of San Mateo for active and deferred members effective July 6, 2003; and |
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WHEREAS, representatives of this Board have met and conferred with representatives of recognized employee bargaining groups representing safety and probation members about proposed changes to the retirement benefits provided to County of San Mateo employees, and the Board and the employee representatives have executed memoranda of understanding agreeing to the changes to retirement benefits and required contributions with all employee organizations representing employees in the safety retirement plan and this Board has adopted resolutions agreeing to the changes to the retirement benefit and required contributions with all unrepresented safety employees; and WHEREAS, the memoranda of understanding agreeing to the changes to retirement benefits with the represented safety and probation employees and the resolutions covering the unrepresented safety and probation employees further provide that this Board will terminate the applicability of Government Code section 31664.2, effective January 2, 2005, to those active and deferred members and will implement for those members Government Code section 31664.1; and WHEREAS, pursuant to Government Code sections 7507 and 31516, enrolled actuaries employed by Mercer Human Resource Consulting performed valuations and provided a statement of the actuarial impact upon the future annual costs of the increase in retirement benefits associated with the implementation of Government Code sections 31664.1 and 31664.2, and those future annual costs were made public at the meeting of the Board of Supervisors on May 13, 2003; |
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NOW THEREFORE, IT IS HEREBY DETERMINED AND RESOLVED THAT: A. Effective July 6, 2003, Government Code section 31664 shall no longer be applicable to safety and probation active and deferred members. |
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B. Effective July 6, 2003, Government Code section 31664.2 will become applicable to all future and past safety service back to the date of employment with the County of San Mateo for only those active and deferred members who are covered by the memoranda of understanding or resolutions entered into for all represented and unrepresented safety and probation employees, and who retire on or after July 6, 2003. C. Effective January 2, 2005, Government Code section 31664.1 will become applicable to all future and past safety service back to the date of employment with the County of San Mateo for only those safety and probation active and deferred members who are covered by the memoranda of understanding or resolutions entered into for all represented and unrepresented safety and probation employees, and who retire on or after January 2, 2005. |
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D. Active safety and probation members in will share in the cost of the implementation of sections 31664.1 and 31664.2 to all future and past safety service credit through increased retirement contributions by way of payroll deductions as follows: REQUIRED COST SHARING MEMBER CONTRIBUTIONS 1. Employees represented by the Deputy Sheriff's Association shall share in the cost as follows: · Employees with more than 15 years of County service as of July 6, 2003 or who are age 45 or older as of July 6, 2003 will contribute 4.5%. This contribution will be phased in with contributions of 2% effective July 6, 2003, an additional 1% effective January 4, 2004 and an additional 1.5% effective January 2, 2005. · Employees with 5 to 15 years of County service as of July 6, 2003 will contribute 3.5%. This contribution will be phased in with contributions of 1.5% effective July 6, 2003, an additional 1% effective January 4, 2004 and an additional 1% effective January 2, 2005. · Employees with 0 to 5 years of County service as of July 6, 2003 will contribute 3%. This contribution will be phased in with contributions of 1% effective July 6, 2003, an additional 1% effective January 4, 2004 and an additional 1% effective January 2, 2005. 2. Employees represented by the Organization of Sheriff's Sergeants and unrepresented safety management employees in the Sheriff's Office and the Office of the District Attorney who are in safety classifications shall contribute 2% effective July 6, 2003, an additional 1% effective January 4, 2004, and an additional 2% effective January 2, 2005. 3. Employees represented by the Probation and Detention Association and unrepresented safety management employees in the Probation Department who are in probation/safety classifications shall contribute 1.5% effective October 12, 2003, an additional 1% effective January 4, 2004, and an additional 1% effective January 2, 2005.
These cost sharing contributions will not be reduced by employer pick-up of employee retirement contributions. These cost sharing contributions will not be reduced for employees with 30-years of service. In all other ways, these cost sharing contributions are to be treated in the same manner and are subject to the provisions in the CERL and SamCERA regulations as other employee contributions. |
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