BILL NUMBER: SB 945 INTRODUCED
BILL TEXT
INTRODUCED BY Senator Walters
FEBRUARY 5, 2014
An act to amend Section 31452 of the Government Code, relating to
county employees' retirement.
LEGISLATIVE COUNSEL'S DIGEST
SB 945, as introduced, Walters. County employees' retirement.
The County Employees Retirement Law of 1937 (CERL) authorizes
counties to establish retirement systems pursuant to its provisions
in order to provide pension benefits to county and district
employees. CERL exempts certain pension benefits and rights from
taxation, limits their assignability, and provides that they are not
subject to execution or other court process except in specified
circumstances.
This bill would make technical, nonsubstantive changes to this
provision.
Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 31452 of the Government Code is amended to
read:
31452. The right of a person to a pension, annuity, retirement
allowance, return of contributions, the pension, annuity, or
retirement allowance, any an optional
benefit, any other right accrued or accruing to any
a person under this chapter, the money in the
fund created or continued under this chapter or the California Public
Employees' Pension Reform Act of 2013, and any
property purchased for investment purposes pursuant to this chapter,
are exempt from taxation, including any
inheritance tax, whether state, county, municipal, or district. They
are not subject to execution or any other process of court
whatsoever other court process except to the
extent permitted by Section 31603 of this code and Section 704.110 of
the Code of Civil Procedure, and are unassignable except as
specifically provided in this chapter.