Sacramento Municipal Code Art. VIII Governmental Employees Transferred to City

A member of the city retirement system who was in public service with a public agency whose functions were assumed by the city and who was thereby transferred to and became an employee of the city may elect by written notice filed with the retirement system manager to make contributions pursuant to this section and to receive credit in the retirement system for all or any part of his or her allowed public service time with the public agency. Such election must be made within ninety (90) days of the date of his or her employment with the city or prior to July 20, 1968, whichever is later. Upon affirmative election, payment of a lump sum contribution shall be made immediately, or by payroll deductions commencing on first payroll thereafter. (Prior code § 34.08.800)

Any member of the retirement system who elects pursuant to this article to make contributions and receive credit as service for time for which he or she claims credit because of such prior public service shall contribute to the retirement system, by lump sum payment or by installment payments to be deducted from his or her payroll over a period not to exceed five years, an amount equal to the sum of:

A. Twice the contributions he or she would have made to the retirement system if he or she had been a member during the same length of time as that for which he or she has elected to receive credit as service, computed in the manner set forth in Section 2.124.1620 of this chapter; plus

B. The interest which would have accrued to such member's contributions if they had been made on the date used to determine on what earnable compensation contributions pursuant to this section shall be based, from that date until the completion of payment of those contributions, computed at the current interest rate applicable to the city retirement system. (Prior code § 34.08.801)

Following the election by the member to take credit for a period of prior governmental service, the retirement system manager shall:

A. Adjust the normal rate of contribution of such member to reflect the period of prior governmental service for which he or she has elected to gain credit. The adjustment shall be made substantially as follows:

1. The age of the member on the effective date of his or her entry into the system (rounded to the nearest month) shall be reduced by the number of months of prior governmental service for which such member produced by the reduction set forth above, and shall be known as his or her "adjusted age of entry into membership."

2. The rate of contribution of such member shall thereafter be computed in the manner set forth in the provisions for Articles III, IV, V or VI of this chapter applicable to his or her contribution rate under the appropriate chapter using such adjusted age of entry into membership as the actual age of the member upon the date when he or she entered the system.

B. Calculate the credit, if any, which would result in favor of the member from the adjustment of such member's age of entry into the system. Such credit shall be the difference between:

1. Contributions actually made by the member to the system between the date of entry into the system (without regard to prior credit) and the date of such election; and

2. Contributions which would have been made by such member under the adjusted rate between the date of entry (without regard to prior credit) and the date of such election above.

C. Calculate the payment required under Section 2.124.1610 of this chapter on the basis of the adjusted rate of contributions applied to the period of prior service for which the member has elected to gain credit.

D. Reduce the contribution required of the member under Section 2.124.1610 of this chapter to gain credit for prior service, by an amount equal to the credit for overpayment of contributions, together with interest thereon at the normal rate of interest, as is produced by the calculation set forth in the preceding subsection B of this section. (Prior code § 34.08.802)

A member shall receive credit under this article for prior employment in public service only for such service as he or she is not entitled to receive a pension or retirement allowance from such public agency. It shall be established to the satisfaction of the retirement system manager that no pension retirement allowance will accrue to such member by virtue of his or her employment in such public agency. This section shall not apply to any pension or annuity payable pursuant to the contract entered into by the former city of North Sacramento with a private insurance company which is represented by any city contributions retained by the company under that contract. (Prior code § 34.08.803)

An election made pursuant to this article shall not be revoked by the member except upon termination of his or her employment with city prior to retirement. All contributions made by the member for prior governmental service under this article shall be returned to such member upon termination of service and the benefits, if any, accruing to the member after the date of termination shall be computed as if no election had been made by such member to take credit for prior service. (Prior code § 34.08.804)

If an electing member shall die prior to final payment of all contributions required by Section 2.124.1430 of this chapter, the credit shall be computed as follows:

A. Any beneficiary of such deceased member may pay to the system, by lump-sum payment, a sum equal to the unpaid balance of required contributions existing upon the date of the member's death. Such payment shall be made within thirty (30) days of the member's death. Upon receipt of such lump-sum payment by the system, the benefit payable to the beneficiary shall be computed as if the unpaid balance of contributions had been received by the system on the day preceding the member's death.

B. In the event no beneficiary elects to make payment as provided in subsection A of this section, the benefits payable to the deceased member's beneficiaries shall be computed by crediting to the deceased member a credit for prior service equal to that which has been purchased by the accumulated contributions of such deceased member on the date of his or her death. For purposes of making the computation provided for in the preceding sentence, the election to take credit for prior service shall be deemed to have been made upon the date of the member's death and the rate of contributions of such member shall be readjusted as if no adjustment had been previously made under Section 2.124.1440 of this chapter. (Prior code § 34.08.805)

If an electing member shall retire prior to final payment of all contributions required by Section 2.124.1430 of this chapter, the credit for prior governmental service shall be computed as follows:

A. Such retired member may pay to the system, by lump-sum payment, a sum equal to the balance of required contributions remaining unpaid upon the date of his or her retirement. Such payment shall be made within thirty (30) days of the member's retirement. Upon receipt of payment by the system, the benefit payable to the retired member shall be computed as if the unpaid balance of contributions had been received by the system on the day preceding the member's retirement.

B. In the event the retired member fails to make a lump-sum payment of unpaid contributions, as provided for in subsection A of this section, benefits payable to the member shall be computed by crediting to the retired member a credit for prior service equal to that which has been purchased by the accumulated contributions of such member as such contributions existed on the date of his or her retirement. For purpose of making the computation provided for in the preceding sentence, the election to take credit for prior service shall be deemed to have been made upon the date of the member's retirement, and the rate of contributions and service of such member shall be readjusted as if no adjustment had been previously made under Section 2.124.1440 of this chapter. (Prior code § 34.08.806)

The retirement system manager may adopt such rules and regulations as he or she deems necessary or desirable to carry out the provisions of this article. (Prior code § 34.08.807)

No employee of a public agency who has become a city employee upon the assumption by the city of the functions of a public agency in which he or she was employed may be credited under the provisions of this article for prior public employment unless such employee would have been entitled to credit for service under the retirement laws of the city in effect at the time he or she rendered such public service if he or she had been a member of such city retirement system at the time such service was rendered to the other public agency. (Prior code § 34.08.808)