BILL ANALYSIS                                                                                                                                                                                                    



                                                                       



           ------------------------------------------------------------ 
          |SENATE RULES COMMITTEE            |                   SB 581|
          |Office of Senate Floor Analyses   |                         |
          |1020 N Street, Suite 524          |                         |
          |(916) 651-1520         Fax: (916) |                         |
          |327-4478                          |                         |
           ------------------------------------------------------------ 
           
                                         
                                 THIRD READING


          Bill No:  SB 581
          Author:   Wiggins (D)
          Amended:  As introduced
          Vote:     21

           
           SENATE PUBLIC EMP. & RET. COMMITTEE  :  4-1, 4/23/07
          AYES:  Wiggins, Ashburn, Migden, Negrete McLeod
          NOES:  McClintock

           SENATE APPROPRIATIONS COMMITTEE  :  16-0, 5/14/07
          AYES:  Torlakson, Cox, Aanestad, Ashburn, Calderon,  
            Cedillo, Corbett, Correa, Dutton, Florez, Kuehl, Oropeza,  
            Ridley-Thomas, Runner, Wyland, Yee
          NO VOTE RECORDED:  Battin


           SUBJECT  :    Firefighters:  volunteer firefighters length of  
          service award

           SOURCE  :     California Firefighters Association


           DIGEST :    This bill requires the California Public  
          Employees retirement System Board of Administration to seek  
          an appropriate successor administrator for the Volunteer  
          Firefighters Length of Service Award program.

           ANALYSIS  :    The Volunteer Firefighters Length of Service  
          Award System (VFLSAS) was established by SB 273 (R.  
          Johnson), Chapter 1145, Statutes of 1979, to provide a  
          means for fire departments and districts to offer a small  
          lifetime award each month to their volunteer firefighters  
                                                           CONTINUED





                                                                SB 581
                                                                Page  
          2

          when they reach retirement age as a recruitment and  
          retention incentive, and to thank them for their service.   
          The VFLSAS is administered by the California Public  
          Employees' Retirement System (PERS) Board and is funded  
          entirely by contributions from contracting fire entities  
          and the investment earnings of the Volunteer Firefighters  
          Length of Service Award Fund.

          To be eligible for benefits, a VFLSAS member must have  
          attained age 60 and have at least 10 years of volunteer  
          firefighter service.  The years of service do not have to  
          be consecutive (due to the nature of the volunteer work,  
          many members have frequent breaks in their service).

          The monthly VFLSAS award is $100 per month for the lifetime  
          of the member, reduced proportionately for service of less  
          than 20 years (e.g. the award is $50 for 10 years of  
          service, with an additional five dollars for every year of  
          service up to a maximum of $100 with 20 years of service).

          The VFLSAS also provides a $3,000 lump sum death benefit  
          payable to the named beneficiary of any member of the  
          system with 10 years of service.
          A supplemental payment of 50 percent of the basic award  
          amount, not to exceed $50 per month, is authorized in  
          statute and may be added to the VFLSAS service award  
          payment, based on an actuarial analysis of the condition of  
          the fund by the PERS Board.  The supplemental payment is  
          reviewed annually by the PERS Board to ensure that it  
          remains consistent with the maintenance of adequate  
          actuarial reserves.  A supplement was paid every year from  
          the 1993-94 to 2002-03.  The PERS Board adopted no payment  
          of the supplement for the 2007-08 plan year due to lack of  
          adequate funding.

          This bill:

          1.Removes responsibility for administration of the VFLSAS  
            from the PERS Board and places it with the board of the  
            California State Fire Employees Welfare Benefit  
            Corporation (CSFEWBC).

          2.Requires the PERS Board of Administration to transfer,  
            upon request of the CSFEWBC board, data and files of the  

                                                           CONTINUED





                                                                SB 581
                                                                Page  
          3

            VFLSAS members in its possession.

          3.Authorizes local fire departments to contract with the  
            CSFEWBC board to make their volunteer firefighters  
            members of the service award system.

          4.Requires the CSFEWBC Board of Administration to maintain  
            a benefit plan pursuant to specified provisions of the  
            Internal Revenue Code, and to select a financial  
            institution or other qualified entity to act as trustee  
            and establish a trust for the award system.

          5.Requires the CSFEWBC Board to administer the award system  
            subject to specified fiduciary duties and for the  
            exclusive purpose of providing benefits to members of the  
            service award system.

          6.Requires the CSFEWBC Board to adopt rules and regulations  
            to administer the award system, including, but not  
            limited to, eligibility requirements for membership in  
            the award system, requirements for a member to receive an  
            award, and the amount of an award payable.

          7.Establishes a qualifications review commission for  
            purposes of determining eligibility for service award  
            benefits.

          8.Requires a volunteer firefighter who is a member of the  
            award system and the members of the qualifications review  
            commission, as specified, to certify, under penalty of  
            perjury, that the volunteer firefighter has actively  
            participated in specified fire department activities.

           FISCAL EFFECT  :    Appropriation:  No   Fiscal Com.:  Yes    
          Local:  Yes

          According to the Senate Appropriations Committee analysis:

                          Fiscal Impact (in thousands)

           Major Provisions                2007-08     2008-09     
           2009-10   Fund  

          Transfer of VFLSAS-------------not significant----------     

                                                           CONTINUED





                                                                SB 581
                                                                Page  
          4

              Special

           SUPPORT  :   (Verified  5/15/07)

          California State Firefighters Association (source)
          County of Mendocino


           ARGUMENTS IN SUPPORT  :    According to the sponsor, "The  
          ever rising cost to administer the system will eventually  
          make the system cost prohibitive.  While CalPERS has been  
          extremely supportive of this program, it has become clear  
          to CSFA as its creators, fire chiefs, and even CalPERS  
          Board members and staff that the program should not have  
          been legislatively created to be administered by CalPERS.   
          The VFLSAS is not a retirement program, it a small stipend  
          award that more closely resembles a Rabbi Trust and 457  
          plan.  The future of the program relies on its growth, but  
          due to the high administrative cost, the program has become  
          stagnant.

          "The most recent CalPERS Actuarial Valuation presented to  
          the Legislature and Governor dated April 18, 2007 states,  
          "?the report shows the development of the actuarially  
          required employer contribution per active plan member for  
          the fiscal year July 1, 2007 to June 30, 2008.  This amount  
          is $427.73 as compared to $340.34 for the previous fiscal  
          year.

          "After working with the CalPERS staff for over four years  
          trying to research ways to save the program, we have all  
          come to determine that this very worthy program can no  
          longer be administered in its current form."


          JJA:do  5/16/07   Senate Floor Analyses 

                         SUPPORT/OPPOSITION:  SEE ABOVE

                                ****  END  ****





                                                           CONTINUED