BILL ANALYSIS                                                                                                                                                                                                    



                                                                  AB 2753
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          ASSEMBLY THIRD READING
          AB 2753 (Corbett)
          As Amended May 10, 2004
          Majority vote

           PUBLIC EMPLOYEES    8-1         APPROPRIATIONS      16-4        
           
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          |Ayes:|Negrete McLeod, Levine,   |Ayes:|Chu, Berg, Calderon,      |
          |     |Chan, Correa, Kehoe,      |     |Corbett, Correa,          |
          |     |Laird, Maldonado,         |     |Firebaugh, Goldberg,      |
          |     |Nakanishi                 |     |Leno, Nation, Negrete     |
          |     |                          |     |McLeod, Oropeza, Pavley,  |
          |     |                          |     |Ridley-Thomas, Wesson,    |
          |     |                          |     |Wiggins, Yee              |
          |     |                          |     |                          |
          |-----+--------------------------+-----+--------------------------|
          |Nays:|Campbell                  |Nays:|Runner, Daucher, Haynes,  |
          |     |                          |     |Keene                     |
           ----------------------------------------------------------------- 
           SUMMARY  :  Revises post-retirement provisions of a California  
          State Teachers' Retirement System (CalSTRS) early retirement  
          program.  Specifically,  this bill  :  

          1)Provides that any member granted additional credit for service  
            or service and age under certain early retirement programs  
            would forfeit that credit if he or she is re-employed within  
            one year after retirement by the school district, community  
            college district, or county office of education (COE) from  
            which he or she retired.

          2)Applies a post-retirement income limit to a retired member who  
            receives certain golden handshake retirement benefits and  
            performs creditable service within one year after retirement  
            for any school district, community college district, or COE in  
            the state.  

          3)Reduces the return to work prohibition from five years to one  
            year for those retirees who receive the golden handshake  
            retirement benefit and become re-employed by the district from  
            which they have retired.

           EXISTING LAW  :

          1)Authorizes a school district, community college district, or  








                                                                  AB 2753
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            county office of education to grant members of the Defined  
            Benefit Program of the State Teachers' Retirement Plan two  
            additional years of service credit or, prior to January 1,  
            2005, an additional two years of service and two years of age,  
            if certain conditions are satisfied and the member retires for  
            service within a designated period. 

          2)Requires any member who is granted additional credit for  
            service or service and age under those provisions forfeits  
            that credit if he or she is re-employed within five years  
            after retirement by the district from which he or she retired  
            or within one year after retirement by any district.

           FISCAL EFFECT  :  If, as the sponsor, the California Federation of  
          Teachers, contends, more school districts adopt the golden  
          handshake provisions of AB 1207 (Corbett) Chapter 313, Statutes  
          of 2003, then the costs associated with that bill will begin to  
          be incurred by school districts, community college districts,  
          and COEs.  Savings under golden handshake programs generally  
          accrue when vacated positions remain vacant.

           COMMENTS  :  AB 1207 reopens and makes permanent an existing  
          retirement incentive program (often referred to as the "Golden  
          Handshake" program) that provides an additional two years of  
          service credit to members of the Defined Benefit (DB) Program  
          employed by participating school districts able to demonstrate  
          cost savings.  It also establishes a new retirement incentive  
          program through 2004 that allows school districts to add two  
          years of service credit and two years of age to the age factor  
          calculation in determining a member's retirement allowance.

          According to the author, AB 1207, enacted last year, creates  
          retirement incentive programs through CalSTRS.  The two programs  
          were to offer teachers either:  a) two years of service credit;  
          or, b) two years of service credit plus two years of age credit.  
           These two programs are optional for districts.  To use either  
          option, school districts, community college districts, or county  
          offices of education are required to certify that a savings  
          would result from this program.  The two years of service option  
          does not sunset, while the two plus two sunsets January 1, 2005.  
           

          Return-to-work provisions were included in AB 1207.  These  
          provisions prohibit a person who takes either of the retirement  
          incentives from returning to work with any district in the state  








                                                                  AB 2753
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          for one year or to return within five years to work for the  
          district that provided the retirement option.  
          There was a drafting error in AB 1207 that caused K-12 retirees  
          and retirees of community colleges and COEs to be treated  
          differently.  AB 2753 will fix that, so that return-to-work  
          provisions treat all participants the same. 

          AB 2753 will also change the return-to-work provisions.  These  
          provisions have actually made the programs less attractive  
          because in emergencies districts would not be able to employ  
          experienced teachers knowledgeable of the district, or even  
          bring them in as substitute teachers when needed.  There have in  
          fact been districts that have opted to not use the AB 1207  
          retirement option through CalSTRS, and instead have used private  
          annuity companies for early retirement options because the  
          private companies do not impose return-to-work restrictions.  
          AB 2753 would revise the return-to-work provisions to simply  
          prohibit employees receiving the retirement option from  
          returning, for one year, to the district from which they  
          received the retirement incentive.  There would no longer be a  
          prohibition against returning to work in other districts in the  
          state. 

          Many teachers prefer to take a retirement option from CalSTRS  
          rather than from the private annuities.  Also, these private  
          annuities build their profits into the cost they charge to the  
          school district, so the districts using them are actually paying  
          into a company's private profit.  CalSTRS does not make a profit  
          off of the districts, and this bill makes it feasible to use  
          CalSTRS.  


           Analysis Prepared by  :    Clem Meredith / P.E., R. & S.S. / (916)  
          319-3957 




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