BILL ANALYSIS                                                                                                                                                                                                    �



                                                                  SB 1494
                                                                  Page  1

          Date of Hearing:   June 20, 2012

            ASSEMBLY COMMITTEE ON PUBLIC EMPLOYEES, RETIREMENT AND SOCIAL 
                                      SECURITY
                              Warren T. Furutani, Chair
                  SB 1494 (DeSaulnier) - As Amended:  June 14, 2012

           SENATE VOTE  :   37-0
           
          SUBJECT  :   County employees' retirement: Contra Costa County.

           SUMMARY  :   Provides for implementation of the negotiated 
          agreement between Contra Costa County and county employees to 
          create lower benefit tiers for new employees.  Specifically, 
           this bill  :   

          1)Allows Contra Costa County, subject to collective bargaining, 
            to approve a resolution to establish lower retirement tiers 
            for employees first hired on or after January, 1, 2013.

          2)Allows a district that participates in Contra Costa County 
            Employees Retirement Association (CCCERA) to also approve the 
            lower tiers, subject to collective bargaining, for new hires 
            on and after January 1, 2013.

          3)Creates two formulas for the new tiers:  a 2% at age 60 
            formula for non-safety workers, called Tier Four, and a 3% at 
            age 55 formula for safety workers, called Tier D.

          4)Requires annual 2% cost-of-living adjustments for retirees 
            subject to the new formulas, and disability benefits that are 
            that same as for existing employees.

          5)Requires that employees in the new tiers be subject to a 
            three-year final compensation calculation based on either the 
            three years preceding retirement or any consecutive three 
            years elected by the member.

          6)Requires that if the employee has less than three years of 
            service in the plan, his or her retirement benefit shall be 
            determined by dividing the total compensation by the number of 
            months of service and then multiplying by 12.

          7)Identifies the collective bargaining units and their official 
            representatives that may be subject to the new tiers.








                                                                  SB 1494
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          8)Limits retirement the allowance for an employee subject to 
            Tier Four and Tier D to no more than 90% of the employee's 
            final compensation amount.

          9)Requires that the new Tier Four and Tier D benefit plans also 
            apply to non-represented employees in related classification 
            who are first hired on and after January 1, 2013.

           EXISTING LAW  :

          1)Establishes the County Employees' Retirement Law of 1937 ('37 
            Act), under which 20 counties have established independent 
            retirement systems, including the CCCERA.

          2)Establishes various retirement formulas that public employers 
            may choose from, and subject to collective bargaining, provide 
            for employees.

          3)Establishes a defined benefit retirement plan in Contra Costa 
            County that provides a retirement benefit based on a 
            percentage of the individual's final compensation, which is 
            determined by multiplying the number of years of service by 
            the individual's retirement age factor and final compensation.

           FISCAL EFFECT  :   Unknown.  This bill has been keyed non-fiscal 
          by the Legislative Counsel.

           COMMENTS  :   According to the author, "Contra Costa County 
          officials are presently in negotiations with several of its 
          employee bargaining units regarding the creation of new pension 
          tiers.  However, because of conditions set forth within the 
          County Employees' Retirement Law  of 1937, the County cannot 
          amend the pension tiers without legislative approval.

          "By permitting the County to meet with its various employee 
          bargaining units at the negotiating table to adjust the pension 
          tiers, SB 1494 will afford the County the opportunity to create 
          a local pension system that saves money for County taxpayers and 
          helps its pension system stay sustainable for its employees."

          Supporters state, "By negotiating these retirement plans at the 
          bargaining table, Contra Costa County achieves local pension 
          reform that saves money for county taxpayers and helps the 
          pension system, the CCCERA, stay sustainable for retirees.  








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          Legislation is required to amend the County Employees' 
          Retirement Law of 1937 to enact these changes."

           REGISTERED SUPPORT / OPPOSITION  :

           Support 
           
          Contra Costa County (Sponsor)
          American Federation of State, County and Municipal Employees
          Contra Costa County Board of Supervisors
          Contra Costa County Deputy Sheriffs Association
          Probation Peace Officers Association Contra Costa County
          Professional and Technical Employees of Contra Costa County
          Public Employees Union, Local One
          Western Council of Engineers
           
            Opposition 
           
          None on file

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