County employees retirement: compensation.

Under existing law, counties and districts may provide retirement benefits to their employees pursuant to the County Employees Retirement Law of 1937 (CERL) . CERL specifies the minimum ages and years of service that are required in order to become eligible for retirement. That law generally permits the board of supervisors of a county or the governing board of a district, by resolution adopted by majority vote and pursuant to a memorandum of understanding, as specified, to make certain formulas for the calculation of benefits for its members based on their classification. The bill would provide that compensation paid to a retiring member to restore compensation the member would have been entitled to receive pursuant to a collective bargaining agreement fully executed on or before July 1, 2010, that was subsequently deferred or otherwise modified as a result of a concessionary amendment executed prior to September 1, 2010, shall be considered compensation earnable and not be deemed to have been paid for the purpose of enhancing a member's retirement benefit. This bill would authorize the board of supervisors of the County of Sacramento, by resolution, adopted by majority vote, as part of a negotiated memorandum of understanding with a bargaining unit that represents safety members, to require safety employees of that bargaining unit and unrepresented safety employees, first hired after approval of the resolution, to receive a specified pension calculation that applies to safety members and that computes final compensation based upon the average annual compensation earnable during a specified 3-year period. This bill would declare that it is to take effect immediately as an urgency statute.