BILL ANALYSIS
Appropriations Committee Fiscal Summary
SB 1027 (Schiff)
Hearing Date: 5/22/97 Amended: 5/14/97
Consultant: Ed Derman Policy Vote: PE&R
4-0
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BILL SUMMARY: SB 1027 permits STRS members whose
accounts were divided with an ex-spouse to
redeposit the contributions attributable to the
ex-spouseos account and increase the memberos
service credit, if the ex-spouse was refunded the
money in the ex-spouseos account. It also permits
STRS members with out-of-state teaching service
to buy additional STRS service, entirely at the
memberos expense, up to the lesser of the
out-of-state service or 10 years.
Fiscal Impact (in thousands)
Major Provisions 1997-98 1998-99 1999-2000 Fund
Memberos buyback Unknown foregone unanticipatedSpecial
of ex-spouse service STRS actuarial gain
Prior service purchase Unknown future increase for purchasingGeneral
power protection
STAFF COMMENTS: Under current law, when a STRS
member divorces, part of the divorce settlement
can be a division of the STRS account. This
reduces the amount of service credit attributable
to the member, thereby reducing the memberos
future STRS retirement benefit. This bill permits
the STRS member to buy back the service credit
(paying the memberos contribution allocated to
the ex-spouse), if the ex-spouse terminated his
or her account and no longer is eligible for STRS
benefits. Similar provisions already exist for
PERS members. By permitting STRS members to buy
back this service, the systemos obligation will
increase because the memberos contributions are
less than the increase in the value of purchased
service. When STRS estimates the obligations of
the system, however, it does not include a
prediction of future marital divisions.
Consequently, dividing the accounts due to
divorce between a member and an ex-spouse results
in an unanticipated gain to STRS, which would be
foregone if the member could buy back the service
allocated to the ex-spouse.
The bill requires the STRS member who is buying
STRS service for out-of-state work to pay both
the employer and employee contribution for this
service. This additional service credit will
increase the memberos retirement benefit. The
increased future cost to maintain the purchasing
power of that increased retirement benefit would
be paid from the General Fund.