Earlier editions: 2026-09
Title 2 — ADMINISTRATION AND PERSONNEL›Chapter 2.124 — CITY EMPLOYEES' RETIREMENT SYSTEM
Sacramento Municipal Code Art. V Equal Shares Members Under Former (1976) Charter Sections 302 et seq
Sacramento Municipal Code · 2026-10 edition · updated 2026-10-04 · Sacramento
Cite as: Sacramento Municipal Code Article V · Text as of 2026-10-04
2.124.530 General provisions.¶
This article is enacted to implement the provisions of former (1976) Charter Section 374. Persons who shall be in the employ of the city on January 1, 1977 and who, upon such date, are members of the equal shares retirement plan of the retirement system under the provisions of former (1976) Charter Section 302 et seq., shall retain their membership in the retirement system subject to the following provisions of this article and subject to the exercise of the option specified in Section 2.124.540 of this chapter. The term "member," as used in this article, shall be construed to mean persons who are members of the equal shares retirement plan of the retirement system under the provisions of former (1976) Charter Section 302 et seq., as those provisions are now set forth in this article. (Prior code § 34.05.500)
2.124.540 Option to join Section 399 plan.¶
Any member of the equal shares retirement plan, while still in the employ of the city, may elect to become a member of the retirement system under the provisions of Article VI of this chapter (Section 399 plan). Such election shall be exercised by making an individual affirmative irrevocable election to become a member of the Section 399 plan rather than to retain membership in the equal shares retirement plan.
The election shall be made not sooner than January 1, 1977 nor later than December 27, 1977. The election shall be made in the manner prescribed by the retirement system manager. (Prior code § 34.05.501)
2.124.550 Age of voluntary and mandatory retirement for service by safety members.¶
Any safety member of this plan who has completed at least five years of service in the aggregate and attains the age of fifty (50) years may voluntarily retire for service. Safety members of this plan shall be mandatorily retired on the first day of the month next following the date on which they attain the age of sixty (60) years. (Prior code § 34.05.502)
2.124.560 Service retirement benefits for safety members.¶
A safety member of this plan shall receive a service retirement allowance equal to the percentage of his or her final compensation set forth opposite his or her age at retirement taken to the preceding completed quarter year in the following table and multiplied by the number of years of such service with which he or she is credited at retirement:
SAFETY MEMBERS PERCENTAGE OF FINAL COMPENSATION
| Age of Retirement | Exact | 1/4 | 1/2 | 3/4 |
|---|---|---|---|---|
| 50 | 1.7500 | 1.7825 | 1.8150 | 1.8475 |
| 51 | 1.8800 | 1.9125 | 1.9450 | 1.9775 |
| 52 | 2.0100 | 2.0425 | 2.0750 | 2.1075 |
| 53 | 2.1400 | 2.1725 | 2.2050 | 2.2375 |
| 54 | 2.2700 | 2.3025 | 2.3350 | 2.3675 |
| 55 & over | 2.4000 |
(Prior code § 34.05.503)
2.124.570 Age of voluntary and mandatory retirement for service by miscellaneous members.¶
Any miscellaneous member of this plan who has completed at least five years of service in the aggregate and attains the age of fifty-five (55) years may voluntarily retire for service. Miscellaneous members of this plan shall be mandatorily retired on the first day of the month next following the date on which they attain the age of sixty-five (65) years. (Prior code § 34.05.504)
2.124.580 Service retirement benefits for miscellaneous members.¶
A miscellaneous member of this plan shall receive a service retirement allowance equal to the percentage of his or her final compensation set forth opposite his or her age at retirement taken to the preceding completed quarter year in the following table and multiplied by the number of years of such service with which he or she is credited at retirement:
MISCELLANEOUS MEMBERS PERCENTAGE OF FINAL COMPENSAT ON
| Age of Retirement | Exact | 1/4 | 1/2 | 3/4 |
|---|---|---|---|---|
| 50 | 1.1000 | 1.1325 | 1.1650 | 1.1975 |
| 51 | 1.2300 | 1.2625 | 1.2950 | 1.3275 |
| 52 | 1.3600 | 1.3925 | 1.4250 | 1.4575 |
| 53 | 1.4900 | 1.5225 | 1.5550 | 1.5875 |
| 54 | 1.6200 | 1.6525 | 1.6850 | 1.7175 |
| 55 | 1.7500 | 1.7825 | 1.8150 | 1.8475 |
| 56 | 1.8800 | 1.9125 | 1.9450 | 1.9775 |
| 57 | 2.0100 | 2.0425 | 2.0750 | 2.1075 |
| 58 | 2.1400 | 2.1725 | 2.2050 | 2.2375 |
| 59 | 2.2700 | 2.3025 | 2.3350 | 2.3675 |
| 60 & over | 2.4000 |
(Prior code § 34.05.505)
2.124.590 Maximum service retirement allowance.¶
In no event shall the service retirement allowance of any member of this plan exceed seventy-five (75) percent of his or her final compensation. (Prior code § 34.05.506)
2.124.600 Exemptions from mandatory retirement age.¶
The city council may, upon the recommendation of the city manager, extend for periods of one year each and not to exceed a total of five years, the mandatory retirement age of any member of this plan who is exempt from the rules and regulations of the civil service board under Section 83 of the charter and resolutions adopted thereunder. (Prior code § 34.05.507)
2.124.610 Retirement for industrial disability.¶
Any member of this plan who becomes incapacitated for the performance of his or her duty by reason of any bodily injury or physical illness caused by or in performance of his or her duty shall be retired on an industrial disability retirement if it is determined by the retirement system manager that the incapacity of the member is of an extended and uncertain duration. (Prior code § 34.05.509)
2.124.620 Industrial disability retirement benefits.¶
If a member of this plan who is entitled to industrial disability retirement benefits is not qualified for voluntary ser-vice retirement he or she shall receive a disability retirement allowance equal to fifty (50) percent of his or her final compensation. If such member is qualified for voluntary service retirement, he or she shall receive a disability allowance of an amount equal to the service retirement allowance he or she would have received if he or she had elected to retire from service on the date when the retirement system manager orders his or her retirement for industrial disability, or an allowance equal to fifty (50) percent of his or her final compensation, whichever amount is greater. (Prior code § 34.05.510)
2.124.630 Retirement for ordinary disability.¶
Any member of this plan who becomes incapacitated for performance of his or her duty by reason of a bodily injury or physical or mental illness and who has completed ten (10) years of service in the aggregate shall be retired on an ordinary disability retirement allowance if it is determined by the retirement system manager that the incapacity of the member is of an extended and uncertain duration and that the member is not entitled to an industrial disability retirement. (Prior code § 34.05.511)
2.124.640 Ordinary disability retirement benefits for safety members.¶
If a safety member of this plan who is entitled to ordinary disability retirement benefits is not qualified for voluntary service retirement, he or she shall receive a disability retirement allowance of one and one-half percent of final compensation for each year of service, but in no event shall such allowance be less than twenty-five (25) percent of his or her final compensation. If any such safety member is qualified for voluntary service retirement, he or she shall receive a retirement allowance of an amount equal to the service retirement allowance he or she would have received if he or she had elected to retire for service on the date when the retirement system manager orders his or her retirement for disability, or an allowance equal to twenty-five (25) percent of his or her final compensation, whichever amount is greater. (Prior code § 34.05.512)
2.124.650 Ordinary disability retirement benefits for miscellaneous members.¶
If a miscellaneous member of this plan who is entitled to ordinary disability retirement benefits is not qualified for voluntary service retirement, he or she shall receive a disability retirement allowance of one and one-half percent of final compensation for each year of service. In no event shall such allowance be less than twenty-five (25) percent of his or her final compensation nor shall such allowance if it exceeds twenty-five (25) percent of his or her final compensation be greater than the service retirement allowance to which he or she would have been entitled if he or she had remained in the continuous employ of the city until attaining the age of fifty (50), and had immediately retired upon attaining such age with the same final compensation as is used to compute his or her disability benefits under this section. If any such miscellaneous member is qualified for voluntary service retirement, he or she shall receive a disability retirement allowance of an amount equal to the service retirement allowance he or she would have received if he or she had elected to retire from service on the date when the retirement system manager orders his or her retirement for disability, of an allowance equal to twenty-five (25) percent of his or her final compensation, whichever amount is greater. (Prior code § 34.05.513)
2.124.660 Procedures to initiate disability retirement and time to initiate.¶
The retirement of any member of this plan for industrial or ordinary disability retirement shall be initiated as provided in Section 2.124.1990 of this chapter and within the time specified in Section 2.124.2020 of this chapter. (Prior code § 34.05.514)
2.124.670 Transfer, reassignment, etc., to other employment in lieu of disability retirement.¶
If the retirement system manager finds, on medical advice, that a member of this plan, although incapacitated for the performance of his or her duties, is capable of performing other duties in the service of the city, the member shall not be entitled to a disability retirement allowance if, in accordance with any applicable civil service procedures, the city manager offers and the member accepts a transfer, reassignment or other change to a position with duties within his or her capacity to perform with his or her disability. If the compensation to the member in the new position is less than that of the member in the position from which he or she was disabled, the retirement system manager, in lieu of a disability retirement allowance, shall pay the member the difference in such compensation until his or her compensation in the new position equals the compensation that he or she received in the former position at the time he or she was disabled and left said position. Such payment in lieu of disability retirement allowance, to the extent that it does not exceed the amount of the disability retirement allowance to which said member would have been entitled at the time of his or her retirement for disability, shall be considered as a cost of providing benefits under this plan (as said term is used in former (1976) Charter Section 345), and any amount in excess of said allowance shall be charged to the city.
If a new position cannot be arranged at the time of eligibility for disability retirement allowance, such disability retirement allowance to which the member is entitled under this article shall be paid until such time as a new position is available and accepted.
If a disability retirement allowance is paid and the member later accepts such a new position, the period while on disability retirement shall not be considered as breaking the continuity of service and the member's rate of contribution shall be based on the same age as it was on the date of disability. If the member was a safety member of this plan, at the time disabled, and is transferred to a position which would otherwise require him or her to become a miscellaneous member of this plan, he or she may elect, in accordance with procedures established by the retirement system manager, to retain his or her membership as a safety member of this plan while performing the duties of his or her new position. The contribution rate of a member who so elects shall be based upon the contribution rate applicable to a safety member of this plan.
Nothing in this section shall be construed to require a member to accept reassignment or transfer in lieu of the disability retirement allowance. (Prior code § 34.05.516)
2.124.680 Employment by city after retirement.¶
No member of this plan retired for service or retired for disability shall thereafter be employed by the city unless he or she has been reinstated in accordance with the procedures prescribed for reinstatement. (Prior code § 34.05.517)
2.124.690 Employment after disability retirement.¶
Should any member of this plan retired for disability engage in a gainful occupation prior to attaining the age on which he or she would have been entitled to voluntary retirement for service, the retirement system manager shall reduce that part of the member's monthly retirement allowance which is provided by the contributions of the city so that the resultant retirement allowance (insofar as it still includes a portion provided by contributions of the city), when added to the amount earned monthly by the member in such occupation, will not exceed the greater of the following:
A. The amount of his or her final compensation; or
B. The amount of the compensation earnable by a person holding the position in the same salary step which he or she held at the time of his or her retirement, or if the position has been abolished, the maximum compensation earnable by the member holding it immediately prior to its abolition.
The reduction provided for in this section shall terminate when such member attains the age of eligibility for voluntary service retirement. (Prior code § 34.05.518)
2.124.700 Determination of continuance of disability.¶
The retirement system manager may require any member of this plan retired on a disability retirement and under the applicable age of voluntary service retirement to undergo medical examinations from time to time without cost to the member. The examinations shall be made by a physician or surgeon appointed by the manager at the place of residence of the member or other place mutually agreed upon. Upon the basis of such examinations, the manager shall determine whether the member is still physically or mentally incapacitated for service with the city in the position held by him or her when retired for disability.
If the retirement system manager finds, after considering medical advice, that a member of this plan retired on a disability retirement is not physically or mentally incapacitated for service in the office or department of the city where he or she was employed and in the position held by him or her when retired for disability, he or she shall be eligible for reinstatement in the city service and his or her retirement allowance shall be canceled forthwith upon reinstatement. If a retired member eligible for reinstatement does not reenter city employment within thirty (30) days of the date when reemployment is made available to him or her, his or her retirement allowance shall be permanently canceled. The civil service board, notwithstanding any other provision of the Charter to the contrary, shall adopt rules and regulations establishing reasonable procedures which permit the reinstatement of such member. (Prior code § 34.05.519)
2.124.710 Refusal to submit to medical examination.¶
If any member of this plan retired on a disability retirement and under the applicable age of voluntary service retirement refuses to submit to medical examination, his or her retirement allowance shall be discontinued until his or her withdrawal of such refusal, and if his or her refusal continues for three months, his or her retirement allowance shall be canceled. (Prior code § 34.05.520)
2.124.720 Medical service and advice.¶
The retirement system manager, with the approval of the city council, shall secure such medical, investigatory, and other services and advice as are necessary to carry out the purpose of Sections 2.124.650 to 2.124.700 of this chapter. (Prior code § 34.05.521)
2.124.730 Reentry into city service-Election into Section 399 plan.¶
If, under the provisions of Section 2.124.700 of this chapter a member of this plan retired for disability is determined by the retirement system manager to be no longer incapacitated and reenters the service of the city, his or her disability retirement allowance shall cease immediately upon such reentry. If such person again becomes a member of this plan, his or her age at the time of his or her original entry into the system shall be the age upon which his or her current rate of contribution is computed. He or she shall receive credit for his or her aggregate service as it existed at the time of his or her disability retirement.
Any person who reenters city service and again becomes a member of this plan may elect to become a member of the Section 399 plan in lieu of retaining membership in the equal shares retirement plan. Such election shall be made not sooner than the date of the person's reentry into city service qualifying him or her for membership in the system not later than three hundred sixty (360) days after said date of reentry. The retirement system manager shall prescribe rules, regulations, and procedures relating to the exercise of said election. (Prior code § 34.05.522)
2.124.740 Cancellation of retirement allowance for other than reentry into city service.¶
If the retirement allowance of any member of this plan retired for disability is canceled for any cause other than reentrance into city service, and if he or she does not reenter city service, an amount which is the actuarial equivalent of his or her annuity at cancellation, based on a disabled life, but not to exceed the amount of his or her accumulated contributions at the time of his or her retirement for disability, shall be credited to his or her individual account, and shall be refunded to him or her. (Prior code § 34.05.523)
2.124.750 Reduction by certain workers' compensation benefits.¶
That portion of any allowance payable because of the death or retirement of any member of this plan which is provided by contributions of the city shall be reduced, in the manner fixed by the city council, by the amount of any benefits other than medical benefits, payable to or on account of such person under Division 4 of the Labor Code of the state of California and because of the injury or illness resulting in such death or retirement. Such portion as is paid because of death or retirement which resulted from injury received in or illness caused by performance of duty shall be considered as in lieu of any benefits, other than medical benefits, payable to or on account of such person under such law, and shall be in satisfaction and discharge of the obligation of the city to pay such benefits. (Prior code § 34.05.524)
2.124.760 Industrial death allowances.¶
If a member of this plan shall die before retirement by reason of an injury received in, or illness caused by the performance of his or her duty, a death allowance shall be paid, beginning from the day next following the date of death, to the member's surviving spouse throughout such spouse's life or until his or her remarriage. If the member, at the time of death, was qualified for voluntary service retirement, but had not retired, the allowance payable shall be equal to the retirement allowance which the member would have received if he or she had been retired for service on the day of death, but such allowance shall not be less than fifty (50) percent of his or her final compensation. If death occurs prior to qualification for voluntary service retirement, the allowance payable shall be equal to fifty (50) percent of his or her final compensation. (Prior code § 34.05.525)
2.124.770 Continuation of benefits after death of retired member.¶
Upon the death of a member of this plan after qualification for voluntary service retirement, or after retirement for service or because of disability, and if no allowance is payable under Section 2.124.760 of this chapter, one-half of the retirement allowance which he or she would have been entitled to if he or she had retired at the time of death, or one-half of his or her retirement allowance, as the case may be, shall be continued throughout life or until remarriage, to his or her surviving spouse. (Prior code § 34.05.526)
2.124.780 Death benefit upon death in service, etc., when death not compensable under…¶
If any member of this plan shall die before retirement and if no allowance shall be payable under Sections 2.124.760 and 2.124.770 of this chapter and if death shall occur not later than the last day for which he or she receives compensation, or within four months after the last day for which the member receives compensation, or while the member is physically or mentally incapacitated for the performance of his or her duties, and if such incapacity has been continuous from such last day to the date of death, a death benefit shall be paid to his or her surviving spouse, or if he or she leaves no surviving spouse, to his or her estate or designated beneficiary, consisting of an amount equal to one-twelfth of the compensation earnable by him or her during the twelve (12) months immediately preceding death multiplied by his or her completed years as a member of the system not to exceed six, plus his or her accumulated contributions and interest credited thereon. (Prior code § 34.05.527)
2.124.790 Death benefit after retirement.¶
Upon the death of a member after retirement and regardless of the cause of death, the sum of five hundred dollars ($500.00) shall be paid to his or her estate or designated beneficiary. (Prior code § 34.05.528)
2.124.800 Alternative beneficiary.¶
If there is no surviving spouse entitled to an allowance under Sections 2.124.760 and 2.124.770 of this chapter, or if such spouse dies or remarries before every child of such deceased member attains the age of eighteen (18) years, then the allowance which the surviving spouse would have received had he or she lived and not remarried shall be paid to the member's child or children under such age, collectively, to continue until every such child dies or attains such age, provided that no child shall receive any allowance after marrying or attaining the age of eighteen (18) years. Should such member leave no surviving spouse and no children under the age of eighteen (18) years, but leave a parent or parents dependent upon the member for support, the parents so dependent shall collectively receive a monthly allowance equal to that which a surviving spouse otherwise would have received, during such dependency. (Prior code § 34.05.529)
2.124.810 Optional death benefit.¶
The surviving spouse, in the event of death of the member after qualification for but before service retirement, may elect before the first payment of the allowance, to directly receive a benefit equal to that provided in Section 2.124.780 of this chapter in lieu of the allowance which otherwise would be continued to such spouse under this article. If there is no surviving spouse, the guardian of the child or children under age of eighteen (18), may make such election, and if there are no such children, the dependent parent or parents may make such election. (Prior code § 34.05.530)
2.124.820 Date of marriage.¶
No allowance shall be paid under this plan to a surviving spouse unless he or she was married to the member prior to the date of the injury or onset of the illness which results in death prior to retirement, or if death occurs after retirement, unless he or she was married to the member at least one year prior to retirement. (Prior code § 34.05.531)
2.124.830 Dissolution or remarriage.¶
Notwithstanding any provision in this article to the contrary, whenever a benefit payable to the surviving spouse under this article terminates or is reallocated because of the remarriage of the spouse, the termination or reallocation of the benefit shall be only for the period of remarriage, and in the event that the surviving spouse resumes the status of an unmarried person, the benefit shall be fully reinstated or reallocated, as the case may be, to the surviving spouse for said unmarried periods. (Prior code § 34.05.532)
2.124.840 Refund of contributions upon termination of employment.¶
Except as otherwise provided in Section 2.124.740 of this chapter, should any member of this plan cease to be employed by the city, through any cause other than death or retirement, all of his or her contributions, with interest credited thereon, shall be refunded to him or her subject to the conditions prescribed by this chapter to cover similar terminations of employment and reemployment with and without redeposits of withdrawn accumulated contributions, of other members of the retirement system. (Ord. 2000-017 § 4(a)(5); prior code § 34.05.533)
2.124.850 Election to take deferred retirement.¶
Any member described in Section 2.124.840 of this chapter who has completed at least five years of service in the aggregate shall have the right to elect, within ninety (90) days after such termination of service, or if the termination was by layoff, within ninety (90) days after the retirement system manager determines the termination to be permanent, whether to allow the member's accumulated contributions to remain in the retirement system for purposes of obtaining a deferred retirement. Failure to make such election shall be deemed an irrevocable election to withdraw his or her accumulated contributions.
If such member elects to allow his or her accumulated contributions to remain in the retirement system, he or she may revoke such election at any time prior to retirement and receive a refund of his or her accumulated contributions in the manner provided by Section 2.124.840 of this chapter. (Prior code § 34.05.534)
2.124.860 Deferred service retirement.¶
A member of this plan whose membership continues under Section 2.124.850 of this chapter is subject to the same age requirements as apply to other members for service retirement. After the qualification of such member for retirement by attaining the applicable age of voluntary service retirement, he or she shall be entitled to receive a retirement allowance based upon his or her age and service standing to his or her credit at the time of cessation of employment with the city in the same manner as for other members. (Prior code § 34.05.535)
2.124.870 Deferred disability retirement.¶
A member of this plan whose membership continues under Section 2.124.850 of this chapter and who becomes disabled by reason of a bodily injury or physical or mental illness may retire for disability. If such member is qualified for voluntary service retirement, he or she shall receive an allowance of an amount equal to the deferred service retirement he or she would have received if he or she had elected to retire from service on the date when the retirement system manager authorizes his or her retirement for disability. If such member is not qualified for voluntary service retirement, he or she shall receive a disability retirement allowance of one and one-half percent of final compensation for each year of service, but in no event shall such allowance exceed the service retirement allowance to which such member would be entitled upon attainment by him or her of age fifty (50). (Prior code § 34.05.536)
2.124.880 Continuation of benefits after death of member retired under Section 2.124.850.¶
Upon the death of a member who has retained membership in this plan under Section 2.124.850 of this chapter, after qualification for voluntary service retirement, or after retirement for service or because of disability, one-half of the retirement allowance to which he or she would have been entitled had he or she retired at the time of death, or one-half of his or her retirement allowance, as the case may be, shall be continued throughout life or until remarriage, to his or her surviving spouse. The provisions of Section 2.124.800, 2.124.810, 2.124.820 and 2.124.830 of this chapter shall be applicable to the allocation or reallocation of such benefits. (Prior code § 34.05.537)
2.124.890 Death benefits when death not compensable under Section 2.124.880.¶
If any member of this plan shall die before retirement and if no allowance shall be payable under Section 2.124.880 of this chapter, a death benefit shall be paid to the member's surviving spouse, or if the member leaves no surviving spouse, to the member's estate or designated beneficiary, consisting of an amount equal to one-twelfth of the compensation earnable by him or her during the twelve (12) months immediately preceding the date of his or her cessation of employment with the city multiplied by his or her completed years as a member of the system not to exceed six plus his or her accumulated contributions and interest credited thereon. (Prior code § 34.05.538)
2.124.900 Service retirement benefits for members attaining mandatory retirement age…¶
Any member of this plan who has attained the mandatory retirement age applicable to him or her and who has not completed at least five years of service in the aggregate shall be entitled to retire for service. The retirement allowance of such a member shall be computed in the same manner as any other member. (Prior code § 34.05.539)
2.124.910 Optional allowances.¶
At the date of retirement for service or retirement for disability:
A. If a member of this plan has no spouse, children or dependent parents who would qualify for the continuance of an allowance after the death of such member, the member may elect before the first payment of the retirement allowance is made to receive the actuarial equivalent of his or her allowance, partly in a lesser allowance to be received by him or her throughout his or her life and partly in other benefits payable after his or her death to another person; or
B. If a member of this plan has a spouse or children or dependent parents who would qualify for the continuance of an allowance after the death of such member, the member may elect before the first payment of the retirement allowance is made to receive the actuarial equivalent of that portion of his or her allowance which would not be continued to his or her eligible survivors upon his or her death, partly in a lesser allowance to be received by him or her throughout his or her life and partly in other benefits payable after his or her death to another person or persons, including one or more of his or her eligible survivors.
An election under this section shall be subject to all the conditions prescribed by ordinance to govern similar elections by other members of the retirement system, including the character and amount of such other benefits. (Prior code § 34.05.540)
2.124.920 Equal shares funding-Legislative intent.¶
It is the intent of this chapter to establish an equal shares concept of retirement plan funding which shall require that all costs of benefits, from whatever source resulting, attributable to or based on service on and after April 1, 1935, payable to or on account of persons who are members under this plan shall be borne equally on a share and share alike basis by the members of the plan as a group on one hand, and the city on the other; provided, however, that on or after the effective date of this chapter, the actuary retained by the board for purpose of determining the member's contribution rates under Section 2.124.930 of this chapter shall assume, in addition to all other actuarial assumptions: (1) that all persons who enter the employ of the city on or after the effective date of this chapter and who would have been eligible for membership in this plan under former (1976) Charter Section 302 and ordinances enacted thereunder, are members of this plan if they would have remained in the employ of the city; and (2) that no person who was a member of this plan on the effective date of this chapter has elected or will elect to become a member of the Section 399 retirement plan. The term "costs" as used herein and in succeeding sections shall not include the usual, normal, and reasonable administrative costs of the retirement system, which shall be borne by the city. (Prior code § 34.05.541)
2.124.930 Member contributions.¶
The normal rate of contribution of each member of this plan shall be determined as follows:
A. Periodically, at the times of the actuarial investigations, the board shall determine the projected costs of providing any and all benefits established for persons who are members of the system under this plan. Costs shall be segregated between those attributable to the benefits established for safety members and those attributable to benefits established for miscellaneous members and further segregated for service on and after April 1, 1935.
B. Upon recommendation of the consulting actuary, the board shall adopt a rate of contribution applicable to all members of this plan who are safety members and a rate of contribution applicable to all members of this plan who are miscellaneous members. Subject to the assumptions specified in Section 2.124.920 of this chapter, the contribution rate for each group shall be such that when applied to the respective factors outlined in subsection C of this section, there shall be generated an amount sufficient to fund one-half of the projected costs of benefits attributable to or based on service after April 1, 1935, for all members of the respective group. The rate so developed shall be called the group rate.
C. The contribution rate of each individual member of this plan shall be determined by multiplying one group rate established in subsection B of this section, by the factor applicable to his or her nearest age at the effective date of his or her membership in the retirement system as set forth in the following tables:
SAFETY MEMBERS
| Age at Entry | Factor |
|---|---|
| 21 | .801 |
| 22 | .824 |
| 23 | .847 |
| 24 | .869 |
| 25 | .892 |
| 26 | .915 |
| 27 | .938 |
| 28 | .960 |
| 29 | .983 |
| 30 | 1.006 |
| 31 | 1.029 |
| 32 | 1.052 |
| 33 | 1.074 |
| 34 | 1.097 |
| 35 | 1.120 |
| 36 | 1.143 |
| 37 | 1.165 |
| 38 | 1.188 |
| 39 | 1.211 |
| 40 | 1.234 |
| 41 | 1.257 |
| 42 | 1.279 |
| 43 | 1.302 |
| 44 | 1.325 |
| 45 | 1.348 |
| 46 | 1.371 |
| 47 | 1.393 |
| 48 | 1.416 |
| 49 & over | 1.439 |
MISCELLANEOUS MEMBERS
| Age at Entry | Factor |
|---|---|
| 20 & under | .800 |
| 21 | .812 |
| 22 | .825 |
| 23 | .837 |
| 24 | .849 |
| 25 | .861 |
| 26 | .874 |
| 27 | .886 |
| 28 | .898 |
| 29 | .910 |
| 30 | .923 |
| 31 | .935 |
| 32 | .947 |
| 33 | .959 |
| 34 | .971 |
| 35 | .984 |
| 36 | .996 |
| 37 | 1.008 |
| 38 | 1.020 |
| 39 | 1.033 |
| 40 | 1.045 |
| 41 | 1.057 |
| 42 | 1.069 |
| 43 | 1.082 |
| 44 | 1.094 |
| 45 | 1.106 |
| 46 | 1.118 |
| 47 | 1.130 |
| 48 | 1.143 |
| 49 | 1.155 |
| 50 | 1.167 |
| 51 | 1.179 |
| 52 | 1.192 |
| 53 | 1.204 |
| 54 & over | 1.216 |
Such factors may be revised from time to time by the board, but in no event shall the total amount of member contributions calculated to be produced by the use of such factors be greater or less than an amount necessary to provide one-half of the total projected costs as described in Section 2.124.920 of this chapter and subject to the assumptions specified therein.
D. There shall be deducted from each payment of compensation made to a member of this plan a sum determined by applying the member's normal contribution rate to such compensation. The sum so deducted shall be paid forthwith to the retirement system. Such contribution shall be credited to the individual account of the member from whose compensation it was deducted and the total of such contributions, together with interest credited thereon, shall be applied to provide part of the retirement allowance or benefit payable to or on account of such member.
E. Contributions based on membership in the retirement system and deducted prior to the effective date of their membership in this plan, from compensation of persons who elected to become members under the option provided by former (1976) Charter Section 303, and standing with interest thereon, to the credit of such members on the records of the retirement system on the date of their membership in this plan, shall continue to be credited thereon to the individual accounts of such members and shall be combined with and administered in the same manner as the contributions deducted after such date. (Prior code § 34.05.542)
2.124.940 City contributions.¶
The city shall contribute to the retirement system each year such amounts as may be determined by the actuary of the system to be necessary, when added to the contributions of members of this plan, to provide the benefits payable to or on account of persons who are members of this plan. (Prior code § 34.05.543)
2.124.950 Computation of time and service.¶
The following time and service shall be included in the computation of the service to be credited to a member of this plan for the purpose of determining whether such member qualifies for retirement and of calculating benefits, but only if withdrawn accumulated normal contributions based on such time and service, have been or are redeposited in the retirement system:
A. Time during which such member is a member of the retirement system and during for which such member is entitled to receive compensation because of service as an employee of the city.
B. Service as a safety member shall be credited upon a change in service category of such a member which causes him or her to become a miscellaneous member; provided, that the accumulated normal contributions standing to the credit of such member, including amounts redeposited by him or her, shall be adjusted by refund to the member or by payment by the member to bring the amount of such accumulated contributions to the amount which would have been credited to him or her had the member been a miscellaneous member throughout the period of his or her service as a safety member at the compensation he or she received as such a safety member. For all purposes thereafter, and so long as he or she remains in such category, the member shall be a miscellaneous member.
C. Service as a miscellaneous member shall be credited upon a change in service category of such member which causes him or her to become a safety member; provided that the accumulated normal contributions standing to the credit of such member, including amounts redeposited by him or her, shall be adjusted by refund to the member or by the payment by the member to bring the amount of such accumulated contributions to the amount which would have been credited to him or her had the member been a safety member throughout the period of his or her service as a miscellaneous member at the compensation he or she received as a miscellaneous member. For all purposes thereafter, and so long as he or she remains in such category, the member shall be a safety member.
D. Time during which such member is absent in military service from employment making him or her a member of this plan; provided however, that such member shall be entitled to receive credit for such time as service for the city only in the event contributions are made by or for him or her for such service credit, as provided by the council.
E. Service prior to April 1, 1935, determined and credited as prescribed by the council for other members of the system.
F. Any service outside the limits of the city performed by a member of the system and authorized within the member's scope of employment or under the orders of a supervisor or managing superior of such member who was employed by the city at the time of such service, shall be considered as city service, and any injury, disability or death incurred in the performance of such service shall be covered under the provisions of this chapter and former (1976) Charter Section 167, or Article XVII of the City Charter. (Prior code § 34.05.544)
2.124.960 Optional continuation allowance for surviving spouse.¶
A. Any provisions of Section 2.124.820 of this chapter to the contrary notwithstanding, any member retired for service or disability may, once and irrevocably, elect to receive a reduced retirement allowance during such member's lifetime in order that the member's surviving spouse may receive a continuation allowance, provided that the member was married on the date of retirement, is married to a different spouse on the date of death, was married to such spouse for at least two years prior to the date of death and the surviving spouse would otherwise qualify for a continuation allowance. The surviving spouse's continuation allowance shall be one-half of the member's reduced retirement allowance.
B. A retired member may make only one election under this section. The election shall be made within sixty (60) days after the date the retired member remarries, or, in the case of a retired member who, on January 1, 1980, had been married to a different spouse than at the time of retirement for more than sixty (60) days, within thirty (30) days after the date this chapter becomes effective.
C. The reduction in the member's allowance shall be made by the retirement system manager and shall be calculated on an actuarial basis so that the reduction in the member's allowance is actuarial equivalent to one-half of the continuation allowance which the surviving spouse is to receive will be borne by the member in the form of the reduction in the member's allowance. The reduction in the member's allowance shall become effective on the date of election.
D. Any election by a retired member for a reduced retirement allowance under this section shall constitute a waiver of any continuation allowance or allowances which might otherwise have been due or available under Section 2.124.800 of this chapter.
E. The provisions of this section shall not apply to any member who has elected to receive an optional allowance under any of the provisions of Section 2.124.910 of this chapter. (Prior code § 34.05.545)
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