Public employee benefits: postemployment health care benefits.

The Public Employees' Medical and Hospital Care Act (PEMHCA) , which is administered by the Board of Administration of the Public Employees' Retirement System, establishes provisions governing postemployment health care benefits for members and their families, upon meeting vesting requirements and subject to various limitations. That law permits a contracting agency to be subject to the act for its employees and annuitants, upon meeting specified criteria. Existing law also establishes various postemployment health care benefits under other benefit systems, including those offered by counties, districts, and cities. This bill would prohibit a public employer, as defined, for employees first hired on or after January 1, 2013, from providing postemployment health care benefits on behalf of its employees unless it fully funds those benefits, as determined by an actuary. This bill would also require a public employer, as defined, to fund actuarially postemployment health care benefits to be provided to its public employees, in accordance with generally accepted accounting principles for governments, as specified, to ensure that those benefits are fully funded.