BILL ANALYSIS
SB 867
Page 1
SENATE THIRD READING
SB 867 (Hollingsworth)
As Amended October 7, 2010
2/3 vote. Urgency
SENATE VOTE :Vote not relevant
SUMMARY : This bill makes various changes to implement the 2010
Pension Reform transparency provisions agreed to as part of the
2010-11 budget package. Specifically, this bill :
1)Contains "Transparency" language that requires the California
Public Employees Retirement System (CalPERS) to report its
investment returns, amortization period, and discount rates
using specific analytical guidelines every time in adopts
contribution rates. The Treasurer is required to report to
both houses of the Legislature during a publicly noticed floor
session on the contents of this CalPERS report.
2)Urgency Clause. Declares this bill take effect immediately as
an urgency statute.
FISCAL EFFECT : Possible increased costs associated with
transparency reporting requirement.
COMMENTS : This bill stipulates that CalPERS create a report any
time contribution rates are adopted. The bill prescribes
specific actuarial assumptions to be made in the report which
have the effect of framing the system's fund condition in an
unrealistically negative manner. The bill further requires that
the Treasurer present this report in publicly noticed floor
session of both houses within 30 days of receiving the report
from CalPERS.
According to CalPERS, the language that triggers the report is
written in such a manner that it would require a report for even
small technical adjustments to contribution rates by any of the
3,000 employers that are part of CalPERS. If CalPERS chose to
comply with this bill, it could result in the hundreds of
reports being required each year, with some estimates that over
2,000 separate reports could be required. However, Proposition
162 of 1992 grants the CalPERS Board sole and exclusive power to
provide actuarial services to the fund, thus any compliance with
the reports stipulated in this bill would be at CalPERS
SB 867
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discretion.
Analysis Prepared by Christian Griffith / BUDGET / (916)
319-2099
FN: 0007209