BILL ANALYSIS                                                                                                                                                                                                    �



                                                                            



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                                    THIRD READING


          Bill No:  AB 2474
          Author:   Assembly Public Employees, Retirement and Social  
          Security Cmte.
          Amended:  8/14/14 in Senate
          Vote:     21

           
           SENATE PUBLIC EMPLOYMENT & RETIREMENT COMM  :  5-0, 6/9/14
          AYES: Torres, Walters, Block, Evans, Gaines

           ASSEMBLY FLOOR  :  78-0, 5/15/14 - See last page for vote


           SUBJECT  :    County employees retirement: benefits

           SOURCE  :     State Association of County Retirement Systems


           DIGEST  :    This bill makes various technical corrections and  
          conforming changes that align the County Employees Retirement  
          Law of 1937 (37 Act) with the provisions of the Public Employees  
          Pension Reform Act of 2013 (PEPRA).

           Senate Floor Amendments  of 8/14/14 correct sections governing 1)  
          the determination of pension benefits for members subject to  
          PEPRA who have less than three years of service credit upon  
          retirement; 2) the payment of member and employer contributions  
          for members on active military leave; and 3) make other minor  
          technical clarifications in order to conform with PEPRA.

           ANALYSIS  :    Existing law:

          1.Establishes the '37 Act, which governs retirement systems for  
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            county and district employees in those counties adopting its  
            provisions.  Currently 20 counties operate independent  
            retirement systems under the provisions of '37 Act.

          2.Establishes comprehensive public employee pension reform  
            through enactment of PEPRA, which applies to all public  
            employers and public pension plans on and after January 1,  
            2013, excluding the University of California and charter  
            cities and counties that do not participate in a retirement  
            system governed by state statute; accordingly, '37 Act  
            retirement systems must comply with PEPRA.

          3.Requires that system members subject to PEPRA be subject to a  
            three-year final compensation period, and uses the term  
            "pensionable compensation" to define the types of compensation  
            that can be included in a final compensation calculation.

          4.Requires that public officials who commit felonies in the  
            performance of official duties forfeit any retirement benefits  
            earned after the commission of the first felony.

          5.Creates, for PEPRA members, two basic membership  
            classifications for the purpose of providing retirement  
            formulas:  safety and nonsafety (e.g., 2% at age 62 for  
            nonsafety members).

          This bill:

          1.Clarifies that when determining final compensation for a  
            member subject to PEPRA who does not have three consecutive  
            years of earned pensionable compensation due to an absence,  
            the compensation for any absence is required to be based on  
            the pensionable compensation of the position held by the  
            member immediately prior to the absence.

          2.Conforms provisions of the '37 Act governing the loss of  
            member benefits in the retirement system to the PEPRA  
            requirements for benefit forfeiture in the event of a felony  
            conviction. 

          3.Clarifies references to employee classifications by  
            designating the position as "safety" or "nonsafety," as  
            contained in PEPRA, rather than referring to multiple safety  
            employee classifications. 

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          4.Adds the term "pensionable compensation," as defined in PEPRA,  
            to the '37 Act's definition of final compensation and various  
            death benefit provisions so that benefits may be calculated  
            appropriately. 

          5.Adds the term "pensionable compensation," as defined in PEPRA,  
            to the '37 Act's various provisions governing the purchase of  
            military service credit for members who served in the military  
            so that the cost may be calculated appropriately. 

          6.Specifies that the '37 Act authorizes the governing board of  
            the county or district to elect to contribute for any member  
            who reenters county service after an absence from serving in  
            the Armed Forces amounts equal to the contributions which  
            would have been made by the member and the employer to the  
            system on the basis the member's compensation earnable at the  
            commencement of the absence, as specified.  Provides that this  
            authorization does not apply to a member subject to PEPRA.

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

           SUPPORT  :   (Verified  8/15/14)

          State Association of County Retirement Systems (source) 
          Los Angeles County Employees Retirement Association

           ARGUMENTS IN SUPPORT  :    According to the sponsor of the bill,  
          State Association of County Retirement Systems, this bill will  
          ensure continued implementation of PEPRA as intended.

           ASSEMBLY FLOOR  : 78-0, 05/15/14
          AYES: Achadjian, Alejo, Allen, Ammiano, Bigelow, Bloom,  
            Bocanegra, Bonilla, Bonta, Bradford, Brown, Buchanan, Ian  
            Calderon, Campos, Chau, Ch�vez, Chesbro, Conway, Cooley,  
            Dababneh, Dahle, Daly, Dickinson, Donnelly, Eggman, Fong, Fox,  
            Frazier, Beth Gaines, Garcia, Gatto, Gomez, Gonzalez, Gordon,  
            Gorell, Gray, Grove, Hagman, Hall, Harkey, Roger Hern�ndez,  
            Holden, Jones, Jones-Sawyer, Levine, Linder, Logue, Lowenthal,  
            Maienschein, Medina, Melendez, Mullin, Muratsuchi, Nazarian,  
            Nestande, Olsen, Pan, Patterson, Perea, John A. P�rez, V.  
            Manuel P�rez, Quirk, Quirk-Silva, Rendon, Ridley-Thomas,  
            Rodriguez, Salas, Skinner, Stone, Ting, Wagner, Waldron,  

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            Weber, Wieckowski, Wilk, Williams, Yamada, Atkins
          NO VOTE RECORDED: Mansoor, Vacancy


          JL:RM:nl  8/18/14   Senate Floor Analyses 

                           SUPPORT/OPPOSITION:  SEE ABOVE

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