BILL ANALYSIS                                                                                                                                                                                                    






          SENATE PUBLIC EMPLOYMENT & RETIREMENT   BILL NO:  SB 1209
          Lou Correa, Chair           Hearing date:  April 19, 2010
          SB 1209 (Romero)    as amended  4/15/10      FISCAL:  YES

           INCREASES POSTRETIREMENT DEATH BENEFIT FOR SCHOOL MEMBERS OF  
          CALPERS FROM $2,000 TO $5,000
           

           HISTORY  :            

              Sponsor:  California Federation of Teachers (CFT)

              Prior legislation:  SB 593 (Romero) 2010
                               (Died in Senate PE&R Committee)  
                             AB 1477 (Krekorian) 2009
                               (Died in Assembly Appropriations  
          Committee)
                        AB 2688 (Alquist) 2002
                                (Held in Assembly Appropriations  
               Committee)
                        AB 1162 (Alquist) 2001
                           (Held in Assembly Appropriations Committee)
                        AB 50 (Migden)
                           Chapter 947, Statutes of 2000.
                        AB 1829 (Correa) 2000
                           (Held in Assembly Appropriations Committee)
                        AB 1640 (Migden)
                           Chapter 296, Statutes of 1998

           
          SUMMARY  : 

           This bill  would increase the postretirement death benefit  
          paid to the beneficiary of a school member of the California  
          Public Employees' Retirement System (CalPERS) from $2,000 to  
          $5,000 with cost of living adjustments (COLA) annually  
          thereafter.

          Specifically, the current $2,000 death benefit will increase  
          to $4,000 in 2011, $4,500 in 2012, and $5,000 in 2013.   
          Thereafter, the death benefit will be subject to annual COLA  
          adjustments of no more than 2%, calculated and adjusted in  
          the same manner as the COLA adjustments on school member  
          Pamela Schneider
          Date:  4/15/10                                         Page 1  










          retirement benefits.

          The increase will apply only to school member retirees of  
          CalPERS.


           BACKGROUND AND ANALYSIS  : 
          
           Existing law  :

          1)  provides varying levels of postretirement death benefits  
          according to membership category and status, each providing a  
          "lump-sum" of money to beneficiaries at the time of the  
          retiree's death.  School member retirees are entitled to a  
          benefit of $2,000, paid to whomever the retiree chooses as a  
          beneficiary.

          2)  provides an annual COLA to retirement allowances,  
          calculated and adjusted on April 1st of each year.  The  
          adjustment for school member retirees is up to 2%, compounded  
          annually, but no more than the annual increase in the  
          Consumer Price Index (CPI).  If the increase in the CPI is  
          more than 2%, that additional increase can be carried forward  
          and used to increase the COLA in years in which the increase  
          in the CPI is less than 2%.  For this reason, in practice  
          CalPERS has tended over the years to pay a level 2% COLA  
          annually.

           This bill  would increase the amount of the postretirement  
          death benefit for school member retirees as follows:

          For deaths occurring in 2011:  $4,000
          For deaths occurring in 2012:  $4,500
          For deaths occurring in 2013 until March 31, 2014:  $5,000

          For deaths occurring on and after April 1, 2014, $5,000  
          increased annually by COLAs of no more than 2% per year  
          compounded, calculated and adjusted in the same manner as is  
          currently done for retirement allowance COLAs.


           COMMENTS :

          Pamela Schneider
          Date:  4/15/10                                         Page 2  










          1)  The original lump-sum death benefit of $300 for all  
            retired CalPERS members was enacted in 1945.  However, over  
            the years, the Legislature began to provide different  
            benefit levels to different categories of members:  state,  
            school, local, Judges' Retirement Systems (JRS and JRS II),  
            Legislators' Retirement System (LRS), active, and retired.

                 Postretirement Death Benefits:  California Public  
            Employees' Retirement System
                Currently, State and school members have a retiree  
            death benefit of $2,000.  School employers also have the  
            ability to amend their individual contracts with CalPERS to  
            provide enhanced retiree death benefits of $3,000, $4,000  
            or $5,000.  Local members have a minimum benefit of $500,  
            with an option to provide up to $5,000 through contract  
            amendment.  Members of JRS have no retiree death benefit,  
            while members of LRS receive $600.

            According to CalPERS, as of this date no school employers  
            have ever amended their contracts to provide the higher,  
            optional death benefit amounts.  There is no COLA currently  
            paid on death benefits.

                 Benefit Comparison to Other Public Retirement Systems
                Some comparable systems offer higher death benefits  
            than CalPERS:  The California State Teachers' Retirement  
            System (CalSTRS) provides a lump sum death payment for  
            survivors of retired members of $6,163 with annual COLAs  
            based on increases in the CPI.  The University of  
            California Retirement Plan (UCRP) provides $7,500.

                According to the author, classified school employees  
            are cafeteria servers, school cooks, janitors, office  
            secretaries, bus drivers and teacher's aids who provide  
            vital services in California's public schools.  Further,  
            with traditional funeral and cemetery costs being over  
            three times greater than the current death benefit amount,  
            this bill would address an inequity in the postretirement  
            death benefit among public school employees.
           
                 Average Cost of a Traditional Adult Funeral
                The following chart displays historical costs of a  
            traditional adult funeral.  Compiled by the National  
          Pamela Schneider
          Date:  4/15/10                                         Page 3  










            Funeral Directors Association (NFDA), this data shows a  
            rising trend in the costs of a regular adult funeral.


 --------------------------------------------------------- 

                According to the NFDA , as of January 27, 2010 the  
            average cost of a traditional adult funeral includes the  
            following general items, excluding cemetery, monument or  
            marker costs, or miscellaneous cash advance charges such as  
            flowers or obituaries.
 ---------------------------------------------------------- 

                The California Federation of Teachers states that  
            although classified school employees are some of the lowest  
            paid public employees, their survivors pay the same costs  
            for a traditional adult funeral as other public employees.   
            The inequity that exists regarding this benefit among  
            public employees has resulted in some survivors having to  
            obtain high-interest loans, borrowing from family members,  
            or drawing on savings to pay funeral and burial expenses.

          
          2)   SUPPORT  :

               California Federation of Teachers (CFT, Sponsor)
               California Association of School Business Officials  
          (CASBO)
               California Commission on the Status of Women
               California School Employees Association, AFL-CIO
               California Teachers Association (CTA)
               Service Employees International Union (SEIU)

           
           3)   OPPOSITION  :

               None to date             
                                      #####




          Pamela Schneider
          Date:  4/15/10                                         Page 4