BILL ANALYSIS                                                                                                                                                                                                    �






          -SENATE PUBLIC EMPLOYMENT & RETIREMENT  BILL NO:  SB 1219
          Norma Torres, Chair         HEARING DATE:  April 21, 2014
          SB 1219 (Torres)    as amended   4/01/14     FISCAL:  YES

           CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM (CalPERS):   
          WORKING AFTER RETIREMENT
           
           HISTORY  :

            Sponsor:  California Public Employees' Retirement System  
            (CalPERS)

            Other legislation:  AB 340 (Furutani),
                           Chapter 296, Statutes of 2012
           
             
           SUMMARY  :

          SB 1219 makes conforming changes to the Public Employees'  
          Retirement Law (PERL), administered by CalPERS, in order to  
          bring the PERL into conformity with the Public Employee's  
          Pension Reform Act of 2013 (PEPRA).

           BACKGROUND AND ANALYSIS  :
          
           1)Existing law in PEPRA :

             a)   prohibits a retiree who is receiving a pension  
               benefit from returning to public employment for an  
               employer in the same public retirement system from which  
               he or she is receiving the retirement benefit unless  
               certain requirements are met:

            i)     The retiree may not return to employment within 180  
                 days of retirement unless the earlier return is  
                 approved in a public hearing of the employer's  
                 governing body, as specified.  However, the retiree is  
                 not eligible for the exemption to the 180-day sit-out  
                 provision if he or she received a retirement incentive  
                 (e.g., a "golden handshake").

                 The 180-day sit-out provision is not required in the  
                 following cases:
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                           A retired public safety officer or  
                    firefighter who is hired to perform a public safety  
                    function regularly performed by a public safety  
                    officer or firefighter.
                           A retiree who is eligible to participate in  
                    the CSU Faculty Early Retirement Program pursuant  
                    to an agreement in a memorandum of understanding  
                    that existed prior to January 1, 2013, or has been  
                    included in subsequent agreements.

            i)     The retiree may not be employed as a retiree for  
                 more than 960 hours in a calendar or fiscal year, as  
                 determined by the system.

            ii)    The retiree may not work as a retired public worker  
                 for 12 months after receiving unemployment insurance  
                 for public employment performed while retired.

                           the retiree must certify to the employer  
                    that he or she is in compliance with this  
                    requirement upon acceptance of an offer of  
                    employment.  If found to not be in compliance, he  
                    or she must terminate employment on the last day of  
                    the pay period and may not be eligible for  
                    reemployment for 12 months.

            i)     The work performed must be either to prevent  
                 stoppage of public business during an emergency or  
                 because the retired person has skills needed to  
                 perform work of a limited duration.

            ii)    Requires that the pay earned by the retiree may not  
                 be less than the minimum, or exceed the maximum, paid  
                 to other employees of the employer performing  
                 comparable duties and divided by a specified factor to  
                 equal an hourly rate.

            iii)   Specifies that the retiree may not receive any other  
                 pay or benefits in excess of the hourly rate and may  
                 not receive service credit or retirement benefits for  
                 the employment.

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             a)   prohibits a public retiree who is first appointed on  
               or after January 1, 2013, to a full-time, salaried  
               position on a state board or commission from receiving  
               both a full-time salary and a pension, and makes the  
               following requirements in those situations:

            i)     Defines full-time as an appointment paying more than  
                 $60,000 annually.  This amount is increased  
                 proportionally in any year state employees receive a  
                 general salary increase.

            ii)    Requires a retired full-time appointee to choose to  
                 receive either 1) a salary and instatement or  
                 reinstatement into the retirement system for that  
                 service, or 2) the retirement allowance and per diem  
                 paid to all other related board and commission members  
                 and to forgo the salary and instatement or  
                 reinstatement in the retirement system.

            iii)   Allows the individual who instates or reinstates,  
                 upon subsequent retirement, to regain any suspended  
                 benefits, including retiree health benefits, to which  
                 he or she was entitled prior to retirement.

            iv)    Exempts an appointee as a Commissioner to the State  
                 Board of Parole Hearings from these restrictions and  
                 allows that appointee, if retired, to receive both  
                 salary and retirement benefit.  However, in that case,  
                 the individual does not earn service credit and many  
                 not instate or reinstate in CalPERS for that service.

             a)   allows certain retired individuals to serve without  
               reinstatement or restriction in the following  
               situations:

            i)     As a subordinate judicial officer whose position,  
                 upon retirement, is converted to a judgeship and she  
                 or he returns to work in the converted position and  
                 the employer is a trial court.

            ii)    As a retiree who takes office as a judge of a court  
                 of record, as specified, or a retiree of the Judges  
                 Retirement System or the Judges Retirement System II  
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                 who is appointed to serve as a retired judge.

           1)Existing law in PERL  :

             a)   in the case of CSU academic retirees returning to  
               academic employment, sets a limit on employment of the  
               lesser of 960 hours or 50% of the hours the individual  
               worked in the fiscal year prior to retirement.

             b)   requires that an employee who has not reached normal  
               retirement age have a bona fide separation from service,  
               as required in the Internal Revenue Code, before  
               returning to work as a retired worker.

             c)   requires that a person who is unlawfully employed as  
               a retiree shall be reinstated to membership in CalPERS  
               in the category in which, and as of the date on which,  
               the unlawful employment occurred, and makes the  
               following requirements in those cases:

               i)     The retiree must reimburse CalPERS for any  
                 retirement allowance received in violation of the law;  
                 pay employee contributions that would otherwise have  
                 been paid during the period of unlawful employment,  
                 plus interest; and pay resultant administrative costs  
                 if the board determines that the employee was at  
                 fault.

            ii)    The employer must also pay employer contributions to  
                 CalPERS that would otherwise have been paid during the  
                 period of unlawful employment, plus interest, and pay  
                 resultant administrative costs if the board determines  
                 that the employer was at fault.

             a)   creates a program that allows a disabled safety  
               officer who retires for industrial disability to  
               continue working in a non-safety or unrelated safety  
               position, either full or part-time, and to receive his  
               or her salary  plus  all or a portion of the pension to  
               equal the salary the individual was receiving while  
               employed as a safety officer.  If the retired safety  
               officer is performing service in a safety position, the  
               work duties must be substantially different from those  
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               from which the safety officer was industrially retired  
               (for example, a police officer may work in the training  
               academy, or a firefighter may work as an inspector).

               While working in this program, the disabled safety  
               officer is not earning credit in the retirement system  
               or participating as an active member for that subsequent  
               employment.  Upon separation, the former disability  
               retirement allowance resumes based on the individual's  
               original benefit amount.  While non-safety employees are  
               also eligible for this program, of approximately 230  
               participants, only a few are disabled non-safety  
               employees.

             b)   allows a retiree who is elected to public office to  
               serve without loss of benefits; however, if all or part  
               of the retiree's benefit is based on service in that  
               elected office, that portion of the benefit is suspended  
               while the individual is serving in the elected office.

           1)This bill  :  

              a)   repeals the article in PERL relative to working after  
               retirement and rewrites its provisions to incorporate  
               requirements of PEPRA, eliminate provisions of PERL in  
               conflict with PEPRA, and to retain provisions of PERL  
               that are specific to PERL or are not referenced in  
               PEPRA.

             b)   specifically, this bill, in addition to incorporating  
               provisions of PEPRA:

               i)     Specifies that the 960 hour rule applies to a  
                 fiscal year;

            ii)    Retains the requirement for a bona fide break in  
                 service for individuals who retire prior to normal  
                 retirement age;

            iii)   Retains penalties to employees and employers who are  
                 deemed to have purposefully worked or provided  
                 employment unlawfully following the employee's  
                 retirement;
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            iv)    Retains references to CSU retirees, who are specific  
                 to CalPERS;

            v)     Retains the program to allow disabled retirees to  
                 work in public employment and receive a blended salary  
                 of compensation and retirement benefit up to the  
                 retiree's pre-retirement compensation; and

            vi)    Retains the provision exempting retirees who are  
                 elected to public office.

           FISCAL  :

          None cited.

           COMMENTS  :

           1)Argument in Support  :

          According to the sponsor, "CalPERS recognizes the need for  
          ongoing clarification and
          conformity of the Public Employees' Retirement Law (PERL) to  
          the pension reforms
          signed into law in 2012.  SB 1219 will serve as the  
          legislative vehicle for consensus clarifications and  
          conformity provisions related to the PEPRA and  
          post-retirement public employment."




           2)SUPPORT  :

            California Public Employees' Retirement System (CalPERS),  
            Sponsor
            Rural County Representatives of California (RCRC)

           3)OPPOSITION  :

            None on file.


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