BILL ANALYSIS
AB 2839
Page 1
Date of Hearing: May 3, 2000
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Carole Migden, Chairwoman
AB 2839 (Firebaugh) - As Amended: April 25, 2000
Policy Committee:
P.E.R.&S.S.Vote:6-0
Urgency: No State Mandated Local
Program:NoReimbursable:
SUMMARY :
This bill provides a 2% at age 55 service retirement allowance
for members of the Califorinia State Teachers' Retirement System
(CalSTRS) who retire on or after January 1, 2001.
FISCAL EFFECT :
CalSTRS indicates that the bill would result in a present value
cost to the Teachers Retirement Fund (TRF) of $8.95 billion,
with a first-year cost of $548 million.
COMMENTS :
1)Background . Current law provides CalSTRS members a 2% at age
60 retirement benefit formula. To calculate a member's
retirement allowance, the age factor is multiplied by years of
credited service and the average of the member's three highest
consecutive years of compensation. The age factor reaches a
maximum of 2.4% at age 63 and is reduced below 2% for members
retiring prior to age 60. The current factor for members
retiring at age 55 is 1.4%.
2)Purpose . The sponsor, the California Federation of Teachers,
wants teachers to receive the same 2% at age 55 retirement
formula that classified school employee members of CalPERS
were granted last year by SB 400 (Ortiz), Chapter 555 of 1999.
3)CalSTRS Surplus . The TRF presently has an unencumbered
surplus of roughly $8.5 billion. In addition, the combined
employer/employee contribution rate of 16% exceeds the "normal
cost" of providing the CalSTRS defined benefit program of
13.4%. The present value of the 2.6% "normal cost surplus" is
AB 2839
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about $7.5 billion. This bill alone would cost the TRF nearly
$9 billion. There are an additional 23 CalSTRS bills active
in the Legislature. Thus, the Legislature has an opportunity
to prioritize these bills and develop a benefit enhancement
package for CalSTRS along the lines of the CalPERS package
enacted last year.
4)Policy Considerations . By creating an incentive for early
retirement, AB 1933 may be at odds with the efforts to retain
qualified teachers to implement class size reduction and meet
enrollment growth projected over the next decade. On the other
hand, the enhanced retirement benefits provided by this bill
would facilitate teacher recruitment efforts.
Analysis Prepared by : Stephen Shea / APPR. / (916) 319-2081