CHAPTER 9. SPECIAL RETIREMENT PROVISIONS
1-09-1000 SAME:
The Board of Supervisors of the County does hereby elect, by not less than a majority vote, to make the provisions of sections 31681.5 and 31739.3 of the Government Code of the State of California applicable in the County.
1-09-1005 SAME:
The Board of Supervisors of the County does hereby elect, by not less than a majority vote, to make the provisions of sections 31681.51 and 31739.31 of the Government Code of the State of California applicable in the County.
1-09-1010 DISABILITY: CHANGE OF POSITION:
The provisions of section 31725.5 of the Government Code of the State of California are hereby made applicable to the County. Said provisions shall be applicable both to persons in active County service and persons retired from County service for disability.
1-09-1015 COST OF LIVING ADJUSTMENTS:
Pursuant to section 31874 of the Government Code of the State of California, sections 31870.1, 31871, 31872, 31873 and 31874 of the Government Code which provide for a 3% cost of living adjustment program are hereby made effective in the County of Tulare commencing on the 1st day of April, 1973. Employees who commence service on and after the 30th day of December, 1979, shall be entitled to a 2% cost of living adjustment program as provided in section 31870 of the Government Code rather than said 3% cost of living adjustment program. Changes in said cost of living adjustment programs shall be as provided by resolution of the Board of Supervisors and/or the Board of Retirement as appropriate under State law.
1-09-1020 CREDIT FOR ACCUMULATED SICK LEAVE:
Pursuant to section 31641.03 of the Government Code of the State of California members of the Tulare County Retirement Association shall receive credit for up to one hundred percent (100%) of sick leave accumulated as of the date of their retirement in accordance with the Personnel Rules or Memorandum of Understanding/Terms and Conditions.
(Amended by Ord. No. 3441, effective 12-6-12)
1-09-1025 PURPOSE:
The purpose of section 1366.1 through 1366.5 is to implement the provisions contained in section 414(h)(2) of the Internal Revenue Code concerning the tax treatment of regular employee contributions paid by the County of Tulare to the Tulare County Employees’ Retirement Association, on behalf of affected employees. Pursuant to section 414(h)(2) contributions to a pension plan, although designated under the pension plan as employee contributions, when paid by the employer in lieu of contributions by the employee, under circumstances in which the employee does not have the option of receiving the contributed amounts directly instead of having them paid by the employer, may be excluded from the gross income of the employee until these amounts are distributed or made available to the employee. Implementation of section 414(h)(2) is accomplished through a reduction in wages pursuant to the provisions of this chapter.
1-09-1030 DEFINITIONS:
Unless the context otherwise requires, the definitions in this section govern the construction of this Chapter.
(a) "Affected Employees" means those employees of the County of Tulare participating in the Tulare County Employees’ Retirement Association, who make employee contributions to the retirement system.
(b) "Regular Employee Contributions" means those contributions to the retirement system which are deducted from the salary of employees and credited to individual employees’ accounts pursuant to sections 31621 and 31873.1 of the Government Code and which are respectively denominated in said sections as "normal contributions" and "cost of living contributions."
(c) "Extraordinary Employee Contributions" means all other employee contributions, other than those set forth in paragraph (b) above, which may be deducted from the salary of employees, or paid in any other manner, and credited to the employees’ accounts. Such extraordinary contributions includes, but is not limited to, any contributions made as a redeposit for prior service upon reemployment, any contribution for prior service for which the employee was ineligible for membership in the retirement system such as part time or temporary service upon entry into service for which the employee is eligible for membership, and any contribution for military service for which the member is eligible for service credit upon payment of such contributions.
(d) "Employer" means the County of Tulare.
(e) "Gross Income" means the total compensation paid to affected employees by the County of Tulare as defined in the Internal Revenue Code and rules and regulations established by the Internal Revenue Service.
(f) "Retirement System" means that retirement system as made applicable in Tulare County under the provisions of the County Employees’ Retirement Law of 1937, as amended.
(g) "Wages" means the salary prescribed to each employees’ position as set forth in the Tulare County Salary Resolution.
1-09-1035 PICK UP OF EMPLOYEE CONTRIBUTIONS:
(a) Pursuant to the provisions of this Chapter the employer shall make the regular employee contributions on behalf of affected employees, and such contributions shall be treated as employer contributions in determining tax treatment under the Internal Revenue Code of the United States. Such contributions are being made by the employer in lieu of employee contributions.
(b) The employer shall not make any extraordinary contributions on behalf of any employee. Such contributions shall be made and treated for all purposes in the same manner subsequent to the adoption of this Chapter as prior to its enactment.
(c) Regular Employee contributions made under paragraph (a) of this section shall be paid from the same source of funds as used in paying the wages to affected employees.
(d) Regular Employee contributions made by the employer under paragraph (a) of this section shall be treated for all purposes other than taxation in the same manner as employee contributions made prior to the effective date of this ordinance.
(e) No provision in this Chapter shall be construed to permit or to extend an option to affected employees to directly receive the contributions made by the employer pursuant to paragraph (a) of this section instead of having them paid to the retirement system.
1-09-1040 WAGE ADJUSTMENT:
(a) Notwithstanding the provisions of other Chapters of this Code, the gross wages of affected employees shall be reduced by the amount of regular employee contributions made by the employer pursuant to the provisions of this chapter.
(b) The regular employee contribution made by the employer pursuant to section 1-09-1035(a) shall be considered part of the employees’ compensation under the personal rules of Tulare County.
1-09-1045 LIMITATION TO OPERABILITY:
This Chapter shall be operative only as long as the employer pick up of employee contributions continues to be excludable from gross income of the employee under provisions of the Internal Revenue Code.
1-09-1050 ADDITIONAL SERVICE CREDIT:
Government Code section 31641.04 is hereby adopted and made applicable to the County of Tulare. The Board of Supervisors may, from time to time, by resolution, implement Government Code section 31641.04 by a resolution adopted in accordance with the provisions of section 31641.04.
(Added by Ord. No. 3124, effective 7-6-95)
1-09-1055 ADDITIONAL SERVICE CREDIT:
Government Code sections 31641.05 is hereby adopted and made applicable to the County of Tulare. The Board of Supervisors, may from time to time, by resolution, implement Government Code section 31641.05 by a resolution adopted in accordance with the provisions of section 31641.05.
(Added by Ord. No. 3181, effective 4-24-97)