BILL ANALYSIS                                                                                                                                                                                                    �



                                                                  SB 1494
                                                                  Page  1


          SENATE THIRD READING
          SB 1494 (DeSaulnier)
          As Amended June 21, 2012
          Majority vote 

           SENATE VOTE  :37-0  
           
           PUBLIC EMPLOYEES    5-0                                         
           
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          |Ayes:|Furutani, Mansoor, Allen, |     |                          |
          |     |Ma, Wieckowski            |     |                          |
          |     |                          |     |                          |
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           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 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 employees 
            hired 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 
            the 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 








                                                                  SB 1494
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            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.

          8)Limits retirement 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 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 to provide for employees, which is subject to 
            collective bargaining.

          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 is 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 








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


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


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