Sacramento Municipal Code Art. VII Employees Transferred to County

Any eligible employee of the city who is a member of the retirement system who is transferred to and becomes an employee of the county and who also becomes a member of the Sacramento County employees' retirement system as a result of said transfer, may elect to retain his or her membership in this system as provided in this article.

"Eligible employee," as used in this article, means:

1. Any employee of the health department of the city; and

2. Any employee who was employed by the city on or after January 1, 1963 and whose first day of employment occurred on or before November 4, 1974.

"Transferred employee," as used in this chapter, means any person who has made the election provided for in Section 2.124.1430 of this chapter and has elected to continue to be a member of the city system under the provisions of this article. (Prior code § 34.07.700)

Any eligible employee shall have the right to elect upon a form furnished by and upon completion to be filed with the retirement system manager, without right of revocation, except as provided in this section, and within ninety (90) days after the effective date of transfer to the county, whether to allow the accumulated contributions with which he or she is entitled upon such date to be credited under the city system, to remain in the retirement fund. Each person who so elects shall continue to be a member of the city system under the provisions of this article. Failure to make such election within such ninety (90) days or an election not to allow such contributions to so remain shall be deemed an irrevocable election to withdraw his or her accumulated contributions and such contributions shall be refunded to such eligible employee and his or her membership in this system shall be terminated forthwith. (Prior code § 34.07.701)

A transferred member who retires for service or disability under the county system shall be retired under the city system for service or disability, as the case may be, automatically and without action by him or her, effective on the effective date of his or her retirement under the county system. Upon such retirement, he or she shall receive from the city system a retirement allowance in an amount which, when added, before modifications under any available optional election, to the retirement allowance before such modification, to which he or she is entitled under such county retirement system, shall make the total of such allowances from both systems, equal to retirement allowance calculated under the applicable retirement plan of the city system and upon the assumption that service rendered to the county by such member was rendered instead to such city at the same rate of compensation as that paid by such county for such service. If the transferred member is reinstated from retirement under the county system, he or she shall be reinstated automatically and without action by him or her under the city system and his or her allowance shall cease effective on the same date as the reinstatement under the county system. (Prior code § 34.07.702)

Should any transferred member cease to be employed by the county through any cause other than death or retirement, such member shall be entitled to the benefits of the following provisions of this chapter or the City Charter, to the extent applicable as herein indicated:

A. Section 2.124.200 of this chapter, if the person was a member under Article II of this chapter prior to his or her transfer;

B. Section 2.124.340 of this chapter, if the person was a member under Article II of this chapter prior to his or her transfer;

C. Sections 2.124.840 and 2.124.860 of this chapter, if the person was a member under Article V of this chapter prior to his or her transfer; or

D. Former (1989) Charter Sections 436 and 437, if the person was a member of the Section 399 plan prior to his or her transfer. (Prior code § 34.07.703)

Should a transferred member who was a member of the city system under the retirement plan provided for in Article II of this chapter prior to his or her transfer die before retirement and while a member of the county system or after retirement under the county system, the city system shall be liable for the applicable death benefit provided in Sections 2.124.170, 2.124.180 and 2.124.190 of Article II of this chapter; provided, that if no allowance is payable on account of such death before retirement from causes other than injuries received in the performance of duty, the amount payable by the city system shall not be less than the member's accumulated contributions; and provided further that any allowance payable under such sections shall be calculated on the assumption that the service rendered by said member to the county was rendered instead to the city at the same rate of compensation paid by the county for such service and that any allowance so calculated upon death before retirement shall be reduced by an amount which is the actuarial equivalent of the death benefit payable by the county system and further reduced by the amount of any allowance payable by the county system because of the automatic continuance of all or part of such member's allowance under the county system. (Prior code § 34.07.704)

Should a transferred member die before retirement and while a member of the county system, the city system shall pay to his or her estate or designated beneficiary the applicable death benefit provided in Section 2.124.320 of this chapter for which he or she otherwise qualifies under the assumption that service rendered to the county by such member was rendered instead to the city at the same rate of compensation as that paid by such county for such service, reduced by the portion of any death benefit payable by the county system which is derived from public contributions, but the benefit paid by the city system shall not be less than the member's accumulated contributions. Should such member die after retirement under both the city and county systems, the city system shall pay to his or her estate or designated beneficiary the applicable death benefit provided in Section 2.124.320 of this chapter, reduced by the amount of any death benefit, payable by the county system, other than a benefit payable because of the member's election under options or because of automatic continuance of all or part of his or her allowance. (Prior code § 34.07.705)

Should a transferred member who was a member of the city system under Article V of this chapter prior to his or her transfer die before retirement from causes other than injuries received in or illnesses incurred in the performance of duty and while a member of the county system or after retirement under the county system, the city system shall be liable for the applicable death benefit provided in Sections 2.124.770, 2.124.780, 2.124.790, 2.124.800 and 2.124.810 of Article V of this chapter; provided, that if no allowance is payable on account of such death before retirement, the amount payable by the city system shall not be less than the member's accumulated contributions; and provided further that any allowance payable under such sections shall be calculated on the assumption that the service rendered by said member to the county was rendered instead to such city, at the same rate of compensation paid by the county for such service and that any allowance so calculated upon death shall be reduced by an amount which is the actuarial equivalent of the death benefit payable by the county system and further reduced by the amount of any allowance payable by the county system because of the automatic continuance of all or part of such member's allowance under the county system. (Prior code § 34.07.706)

Should a transferred member who was a member of the city system under the Section 399 plan die before retirement from causes other than injuries received in or illnesses incurred in the performance of duty and while a member of the county system or after retirement under the county system, the city system shall be liable for the applicable death benefit provided in former (1989) Charter Sections 430, 431, 432, 433 and 434; provided, that if no allowance is payable on account of such death before retirement, the amount payable by the city system shall not be less than the member's accumulated contributions; and provided further that any allowance payable under such sections shall be calculated on the assumption that the service rendered by said member to the county was rendered instead to such city, at the same rate of compensation paid by the county for such service and that any allowance so calculated upon death before retirement shall be reduced by an amount which is the actuarial equivalent of the death benefit payable by the county system and further reduced by the amount of any allowance payable by the county system because of the automatic continuance of all or part of such member's allowance under the county system. (Prior code § 34.07.707)

The city shall contribute to this system during each fiscal year an amount equal to the excess of the contribution required of and made by such employee to the county system over the contribution which would have been required of him or her as a member of the city system and with the same earned compensation. Such amount shall be credited to such employee and improved with interest in the same manner as if it were normal contributions under the city system. Should such member cease to be employed by the county through any cause other than retirement and should his or her accumulated contributions under that system be paid to him or her or his or her estate or designated beneficiary, such amount so contributed by the city, with credited interest shall be credited on the contributions required of the city to the city system. Upon the retirement of such member under the county system, he or she shall have the right to elect within sixty (60) days after the effective date of such retirement, without right of revocation, on and upon a form furnished by the retirement system manager, and upon completion to be filed with the city system, whether to have such amount with credited interest applied as accumulated additional contributions to provide an annuity for life in addition to any allowance to which he or she is entitled under the city system. Failure to make such election within such sixty (60) days or an election not to have such total amount so applied shall be deemed an irrevocable election to have such amount with credited interest paid to him or her in one sum, and such payment shall be made to him or her forthwith. (Prior code § 34.07.708)

A. The council hereby finds and determines:

1. That certain employees of the city transferred to the county have heretofore elected to remain members of the city employees' retirement system, pursuant to code;

2. That some of such employees now wish to rescind their election to remain members of the city employees' retirement system and to cease membership in the system with withdrawal of their employee contributions as credited in the system;

3. Based on the advice and recommendation of the retirement board, it is determined that allowing the withdrawal of such members would result in economic benefits to the retirement system and that it is therefore in the best interest of the city as well as the members of the system and those employees transferred to the county who now wish to withdraw from the system, to allow such withdrawal.

B. Any member of the city retirement system who has been transferred to the county and who has elected to remain a member of the city system pursuant to the provisions of this chapter may elect, once and irrevocably, at any time prior to death or retirement for service or disability, to rescind his or her election to remain a member of the city retirement system, and to receive a return of his or her contributions. No such member shall be allowed, however, to terminate his or her membership in the city retirement system and at the same time leave his or her contributions in the system.

C. Any interpretation of construction of this article and the City Charter inconsistent with this section is disapproved and waived on the part of the city and the city employees' retirement system based on the finding herein contained that it is to the economic benefit of the city and the city employees' retirement system to enact the provisions of this section. (Prior code § 34.07.709)

This section and Sections 2.124.1530 to and including 2.124.1580 of this chapter shall be applicable only to those transferred members of the retirement system who:

A. Were transferred to and became employees of Sacramento County and members of the Sacramento County employees' retirement system, as part of a consolidation of functions with, or transfer of city functions to, Sacramento County, on or before July 1, 1970; and

B. Had not retired from the Sacramento County employees' retirement system and the Sacramento city employees' retirement system prior to July 1, 1970; and

C. Whose rights in the city system are governed by Sections 2.124.1420 to and including 2.124.1510 of this chapter. (Prior code § 34.07.710)

Any member described in Section 2.124.1530 of this chapter, hereinafter referred to as an "eligible member," may elect, on the terms and conditions hereinafter set forth in Sections 2.124.1530 to 2.124.1580 of this chapter to receive, upon retirement for service from the county under the provisions of the Sacramento County employees' retirement system, the benefits provided by Sections 2.124.580, 2.124.590, 2.124.770, 2.124.780, 2.124.850, 2.124.860 and 2.124.910 of this chapter. (Prior code § 34.07.711)

A. Any eligible member may irrevocably elect to receive those benefits provided in Section 2.124.1530 of this chapter, and such election shall terminate the right to receive any and all benefits provided to such eligible member upon retirement for service, upon taking a deferred retirement, or upon death either before or after qualification, for service retirement or after such retirement, pursuant to Sections 2.124.1420 to 2.124.1510 of this chapter, but shall not in any manner effect the rights of such eligible member to the benefits provided by said Sections 2.124.1420 to 2.124.1510 if such eligible member should retire for disability or cease to be employed by Sacramento County through any cause other than death or retirement.

B. In the event an eligible member shall die or have died after July 1, 1970, and prior to the expiration of that period of time in which such member may elect to receive those benefits provided in Section 2.124.1530 of this chapter as set forth in subsection A of this section, then the surviving spouse of such eligible member may make the election as provided herein in the same manner and upon the same terms as the eligible member could have done had he or she lived. The benefits to which the surviving spouse shall then be entitled shall be determined on the same terms and conditions as are applicable to the surviving spouse of any eligible member as provided in this article.

C. The city shall contribute to the Sacramento city employees' retirement system such amounts as may be necessary, when added to all the accumulated contributions of the eligible members to said system (exclusive of any excess contributions credited to the account of such members pursuant to Sections 2.124.1420 to 2.124.1510 of this chapter) to provide the benefits payable to or on account of such eligible members as provided by this section. The provisions of Section 2.124.920 of this chapter shall not be applicable to the funding of said benefits. (Prior code § 34.07.712)

Upon retirement for service from the Sacramento County employees' retirement system, an eligible member who had made the election of option as provided in Sections 2.124.1530 and 2.124.140 shall, within ten (10) days of the approval by the retirement board of the Sacramento County employees' retirement system of such retirement for service, make application for retirement for service to the retirement system manager and said manager shall thereafter retire such eligible member for service and determine the allowance to which he or she is entitled in the following manner:

A. The period of service of the eligible member rendered to the city shall be added to the period of service rendered to the county and the total period of service shall be considered as if it were rendered only to said city; provided, however, that any period of service rendered to the county which would not, under this chapter, be accredited as service to the city if said service had instead been rendered to said city, shall be excluded.

B. The final compensation of the eligible member shall be computed as set forth in Section 2.124.020 of this chapter on the assumption that compensation paid to the transferred member by the county (as defined by Section 2.124.020 of this chapter) was instead paid to such eligible member by the city.

C. An amount, hereinafter referred to as the "unmodified amount," shall then be computed based on the period of service of the eligible member as determined in subsection A of this section and the final compensation of such member as determined by subsection B of this section in accordance with the provisions of Sections 2.124.580 and 2.124.590 of this chapter.

D. A sum shall then be deducted from the unmodified amount which is equal to the amount of any allowance to which the eligible member is entitled from the Sacramento County employees' retirement system.

E. In addition to those sums deducted from the unmodified amount under subsection D of this section, the unmodified amount shall be further modified according to the wishes of the eligible member pursuant to Section 2.124.910 of this chapter. (Ord. 2000-017 § 4(a)(6); prior code § 34.07.713)

An allowance computed in accordance with Section 2.124.1550 of this chapter shall be modified upon receipt by the eligible member of old-age primary insurance under the Federal Social Security Act, in accordance with Article X of this chapter. The amount of said reduction shall be computed upon the assumption that compensation paid to said member by the county which entered into the computation of the old-age primary insurance amount payable to said member under said act was instead paid to said member by the city and all provisions of said Article X shall be applicable to said member to the same extent as if he or she had remained in the employment of said city until date of retirement and had elected to obtain coverage under said act as an employee of said city. (Prior code § 34.07.714)

A. Upon the death of an eligible member after qualification for service retirement, or after such retirement, the surviving spouse of the eligible member shall receive, subject to the provisions of Sections 2.124.800, 2.124.810, 2.124.820 and 2.124.830 of this chapter, an allowance from the Sacramento city employees' retirement system in an amount which, when added to any continuation allowance provided to such spouse by the Sacramento County employees' retirement system, will be equal to one-half the combined amount which the eligible member would have received from the Sacramento city employees' retirement system and the Sacramento County employees' retirement system had he or she lived.

B. In the event the eligible member dies before qualification for service retirement, the benefits provided in Section 2.124.780 of this chapter shall be payable on account of such member on the assumption that compensation paid to the eligible member by the county was instead paid to such member by the city; provided, however, that any amount payable under this part shall be reduced by the amount of any benefit paid or payable to such member by the Sacramento County employees' retirement system on account of death prior to qualification for service retirement. (Prior code § 34.07.715)

Any eligible member who shall elect, pursuant to Section 2.124.1540 of this chapter to take the optional benefits provided by Section 2.124.1530 of this chapter, shall pay to the Sacramento city employees' retirement system certain contributions as follows:

A. If the eligible member has retired for service since July 1, 1970, and on or before August 16, 1972, his or her contributions shall be a sum equal to the total of the difference between the amount of contributions paid to the Sacramento County employees' retirement system between July 1, 1970, and the effective date of retirement for service under said county system, and the amount which he or she would have paid to the Sacramento city employees' retirement system had the eligible member been making contributions during that time to said city system as if he or she were a member of the equal shares plan, provided for in Article V of this chapter, based on the rate of compensation which he or she received by virtue of his or her employment with the county during said period.

B. If the eligible member has not retired for service upon the effective date hereof, upon making the election of the option as hereinbefore provided, his or her contribution shall be a sum equal to the difference between the amount of contributions paid to the Sacramento County employees retirement system between July 1, 1970 and the date on which the election of option is made and the amount which he or she would have paid to the Sacramento city employees' retirement system during said period if he or she had been employed by the city and had been a member of the equal shares plan provided for in Article V of this chapter, based on the rate of compensation which he or she received by virtue of his or her employment with the county, and shall thereafter, each month until such time as he or she retires for service, continue to make contributions to said city system on the same basis provided herein.

C. In the case of any eligible member to whose account any excess contributions have been credited under the provisions of Sections 2.124.1420 to 2.124.1510 of this chapter, the eligible member may, at his or her election, have such amounts credited against the contributions required of him or her pursuant to this section; provided, however, in the case of any person to whom subsection A of this section is applicable who is receiving an annuity based on the excess contributions credited to his or her account, the Sacramento city employees' retirement system shall be entitled to a credit against said excess contributions in an amount equal to the sum total of the amount per month payable to the eligible member as an annuity times the number of months in which such amount has been paid.

D. Any contributions which the eligible member is required to make under this section, except monthly contributions required under subsection B of this section, shall be payable upon the date of election as set forth in Sections 2.124.1530 and 2.124.1540 of this chapter, in a lump sum amount, except that the retirement system manager may provide that said contributions be paid in installments, with interest, as he or she sees fit.

E. Any eligible member making contributions as provided under subsection B of this section may elect to have said contribution be a sum equal to the difference between the amount of contributions paid to the Sacramento County employees' retirement system and the amount which he or she would pay to the Sacramento city employees' retirement system if he or she were employed by the city and were a member of the Section 399 plan. Said election shall be exercised by making an individual affirmative irrevocable election between the effective date of this chapter and December 27, 1977. The retirement system manager shall prescribe rules, regulations and procedures relating to the exercise of said election. (Prior code § 34.07.716)

The city council may provide by subsequent amendment of this chapter for the clarification of any inconsistency or ambiguity which may arise from Sections 2.124.1520 to 2.124.1580 of this chapter, it being the express intent of the electorate in adopting former (1976) Sections 359 to 366 to insure that the eligible member shall be treated, for purposes of retirement for service, upon his or her death before or after qualification for retirement for service or after such retirement for service, or if such member shall take a deferred retirement, as if he or she had remained in the employ of the city and had not been transferred to the county. (Prior code § 34.07.717)